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.