You will require this licence if you intend to manufacture excisable goods. Excisable goods are goods manufactured within 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, biodiesel, methylated spirits and crude oil; and
- Tobacco, including cigarettes, cigars, tobacco and snuff.
You will also require this licence if you are an importer of excise equivalent goods, goods manufactured outside of Australia that customs duty is applied to, and you intend to modify these goods prior to their sale. This is particularly important for importers of ethanol that are blending the imported ethanol into fuel and also for importers of alcoholic spirits that intend to modify the alcoholic content of the imported spirits.
These types of goods are called excise manufactured goods and require excise duty to be paid rather than customs duty. A separate application is required for every category of excise material that you wish to manufacture.
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;
- Your proposed arrangements for manufacturing 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 manufacture or produce; 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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