business.gov.au

Excise - Dealers Licence (Tobacco) - Australian Government

Description

You will need this licence if you intend to sell tobacco seed, tobacco leaf or tobacco plant to a licensed manufacturer of tobacco products.

Tobacco means tobacco leaf that has been subjected to process other than curing the leaf as stripped from the plant. Tobacco products include cigarettes, cigars and loose tobacco. Tobacco products are excisable goods subject to a commodity-based tax (excise duty).

Imported tobacco products are called excise equivalent goods (EEGs) and are subject to equivalent customs duty instead of excise duty.

Service type

Licence

A licence defines the need to obtain recognition / certification and registration to undertake a certain business activity.

Eligibility requirements

To be eligible for this licence you must:

  • be a fit and proper person to hold the licence, which may be determined by reference to your honesty, integrity, criminal history and acquaintances
  • have the skills and experience needed to carry out the activity that would be allowed under the licence
  • have adequate physical security at the premises
  • have a market for the goods
  • have the ability to keep proper records
  • have adequate financial resources
  • comply with other tax laws.

Duration

Two years

Fees

Fees Details for this service in table format.

Task Type Business Structure Description
Apply Application All

Please contact the agency for more information.

Forms

Act(s) name

Excise Act 1901 Australian Government

Regulation(s) name

Excise Regulation 2015 Australian Government

Administering agency

Australian Taxation Office

Excise Licensing Group

Contact details

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.