Manufacturing in Bond Approval - Australian Government

Service summary

You will require this approval if you intend to manufacture goods in a warehouse, using imported components on which duty has not been paid. A firm with Manufacturing in Bond Approval will be able to import dutiable goods into a licensed warehouse free of Goods and Services Tax (GST) and duty.

If these goods are subsequently re-exported, either in their original or manufactured form, no duty or GST liability is incurred.

Imports brought into the warehouse and subsequently entered for home consumption (sold in the domestic market) incur a duty and GST liability at the time they leave the warehouse.

Please consult the Contact Officer for more information.

Service type


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

Eligibility requirements

Applicants for manufacturing in bond approval must first obtain approval from the Department by demonstrating a clear intention to generate exports. Applicants will then need to satisfy Customs requirements for a warehouse licence to manufacture in bond:

  • Your application for approval is to be submitted on the approved form;
  • Written applications should be accompanied by a business plan which gives an outline of your plans for manufacturing in bond and proof of your plans to sell the goods manufactured.

Considerable restrictions apply to this licence. Please consult the Contact Officer for more information regarding eligibility requirements.



From date of issue to 30 June.



Fees vary depending on individual circumstances. Please consult the Contact Officer for fee information.



Manufacturing in Bond Approval - Please consult the Contact Officer for information on forms to be submitted.

Administering agency

Department of Immigration and Border Protection
Client Services

Act(s) name

Customs Act 1901 (Australian Government)

Regulation(s) name

Customs Regulation 2015 (Australian Government)

Contact details

General Enquiries
Department of Immigration and Border Protection
Client Services

Operating address:
6 Chan Street
Australian Capital Territory 2617
Mailing address:
Belconnen, Australian Capital Territory 2616




02 62641111


02 62256970

Supporting information


The information contained on the Australian Business Licence and Information Service (ABLIS) web site, or via packages or other sources is intended for general guidance only.

To the full extent permitted by law, the Federal, State, Territory and Local Governments make no representations or warranties (expressed or implied) in relation to the information, including its accuracy, currency or completeness.

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To the full extent permitted by law the Federal, State, Territory and Local Governments, their employees and agents do not accept any liability for any reason, including without limitation, liability in negligence, to any person for the general information which is provided herein, or in respect of anything, including the consequences of anything done, or not done, by any such person in whole or partial reliance upon the information.