Excise - Manufacturer Licence - Australian Government

Service summary

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.

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 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.

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, Western Australia 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.