Licence to Store Goods with Permission to Sell Duty Free - Australian Government

Service summary

You will require this licence if you intend to store and sell goods that excise or customs duty is usually applied to without charging the duty. Excise duty is applied to all goods that are manufactured within Australia that are equivalent to imported goods that require customs duty to be paid.

Goods that excise is applied to include:

  • Alcohol, including pure ethanol (Except for wine and the first 1.15 percent of alcohol content in beer);
  • Petroleum; and
  • Tobacco.

Licences are restricted to what you need to do, and each excisable product from the list above that you intend to sell must be listed on the licence application. Goods can be sold with excise or customs duty added, however all goods sold with excise or customs duty added under a licence to store goods with permission to sell duty free must be accounted for.

There are different kinds of operations that can sell goods duty free:

  • Outward bound duty free store that is located at an airport selling tobacco and alcohol to customers leaving the country;
  • Outward bound duty free store selling tobacco and alcohol to customers leaving the country;
  • Outward bound duty free store selling petroleum to ships and aeroplanes that are on an international voyage; and
  • Inward Bound duty free store located at an airport selling tobacco or alcohol to customers prior to being screened by customs.

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; and
  • How you'll pay your excise duty.

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

Duration

As specified.

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

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.

The business information provided does not constitute professional or legal advice, nor is the use of any third party resource an endorsement of the information contained, the associated organisation, product or service. It is recommended that you obtain appropriate professional and /or independent legal advice to ensure that the material provided here is relevant to your particular circumstances.

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.