Excise - Storage Licence - Australian Government

Service summary

You will require this licence if you intend to store excisable goods on your premises. Excisable goods are goods manufactured in Australia on which excise duty is imposed and include:

  • Alcohol, including beer, brandy, other spirits, ethanol, liqueurs and Alcopops or pre-mixed beverages;
  • Fuel, including diesel, petrol, aviation fuel, heating oil, kerosene, fuel ethanol, biodiesel and crude oil; and
  • Tobacco, including cigarettes, cigars, tobacco and snuff.

Goods where excise or customs duty has been paid must be stored separately from goods that are being stored free of duty. You must also apply separately for each category of excisable goods that you wish to store on your premises and if you plan to do anything to these goods prior to paying the excise duty then you must receive permission.

Permission can be granted to:

  • Destroy excisable goods to get excise refund:
  • Lodge returns instead of clearance:
  • Deliver goods for home consumption (this is only granted on the condition that you will pay excise through a post-paid arrangement instead of pre-paid);
  • Move goods between licensed premises;
  • Export excisable goods;
  • Interfere with goods while under customs control;
  • Repackage and unpack goods;
  • Decant goods into a bulk storage container; and
  • Permission to weigh / sample or gauge spirits;

Please consult the Contact Officer for more information.

Service type

Licence

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

Eligibility requirements

In considering your application the following will be taken into account:

  • Whether you're a fit and proper person;
  • The risk to excise revenue;
  • Your compliance with other tax laws;
  • Your skills and experience in conducting the activity;
  • The market for the goods;
  • Your financial resources;
  • Your proposed arrangements for storing the excisable goods, including the area or premises and the physical security arrangements for the area or premises;
  • How you'll measure the quantity of excisable goods you store; and
  • How you'll pay your excise duty.

Please consult the Contact Officer for more information regarding eligibility requirements.

Duration

Two years.

Expiry

30 September.

Fees

 TypeDescription
ApplyApplication

Please consult the Contact Officer for information on fees to be submitted.

Administering agency

Australian Taxation Office
People, Systems and Services Group
Business Reporting and Registrations

Act(s) name

Excise Act 1901 (Australian Government)

Contact details

Enquiries
Australian Taxation Office
People, Systems and Services Group
Business Reporting and Registrations

Operating address:
Woden Service Centre, Penrhyn House
6 Bowes Street
Woden
Australian Capital Territory 2606
Mailing address:
GPO Box 9990
Canberra
Australian Capital Territory 2601

Phone:

137226

Enquiries
Australian Taxation Office
People, Systems and Services Group
Business Reporting and Registrations

Operating address:
Shop 1
32 Martin Place
Sydney
New South Wales 2000
Mailing address:
GPO Box 9990
Sydney
New South Wales 2001

Phone:

137226

Enquiries
Australian Taxation Office
People, Systems and Services Group
Business Reporting and Registrations

Operating address:
24 Knuckey Street
Darwin
Northern Territory 0800
Mailing address:
GPO Box 9990
Darwin
Northern Territory 0801

Phone:

137226

Enquiries
Australian Taxation Office
People, Systems and Services Group
Business Reporting and Registrations

Operating address:
Suncorp Plaza
Opposite King George Square
Brisbane City
Queensland 4000
Mailing address:
GPO Box 9990
Brisbane
Queensland 4001

Phone:

137226

Enquiries
Australian Taxation Office
People, Systems and Services Group
Business Reporting and Registrations

Operating address:
88 Grenfell Street
Adelaide
South Australia 5000
Mailing address:
GPO Box 9990
Adelaide
South Australia 5001

Phone:

137226

Enquiries
Australian Taxation Office
People, Systems and Services Group
Business Reporting and Registrations

Operating address:
200 Collins Street
Hobart
Tasmania 7000
Mailing address:
GPO Box 9990
Hobart
Tasmania 7001

Phone:

137226

Enquiries
Australian Taxation Office
People, Systems and Services Group
Business Reporting and Registrations

Operating address:
Collins Square
747 Collins Street
Docklands
Victoria 3008
Mailing address:
GPO Box 9990
Melbourne
Victoria 3001

Phone:

137226

Enquiries
Australian Taxation Office
People, Systems and Services Group
Business Reporting and Registrations

Operating address:
Shop 15, Wesley Quarter
770 Hay Street
Perth
Western Australia 6000
Mailing address:
GPO Box 9990
Perth
Western Australia 6001

Phone:

137226

Supporting information

Disclaimer

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