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
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.
A licence defines the need to obtain recognition / certification and registration to undertake a certain business activity.
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.
Please consult the Contact Officer for information on fees to be submitted.
Australian Taxation Office
People, Systems and Services Group
Business Reporting and Registrations
Excise Act 1901 (Australian Government)
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