Excise - Dealers Licence (Tobacco) - Australian Government


You will require this licence if you intend to sell tobacco seed, tobacco leaf or tobacco plant to a licensed manufacturer of tobacco products (cigarettes, cigars, snuff, etc).

Tobacco means tobacco leaf that has been subjected to process other than curing the leaf as stripped from the plant. Excise duty is a tax on alcohol, tobacco, fuel and petroleum products (including gaseous fuels) produced or manufactured in Australia.

Imported tobacco products are called excise equivalent goods (EEGs) and are subject to equivalent customs duty instead of excise duty.

Please consult the Contact Officer for more information.

Service type


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 or fit and proper company
  • 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
  • how you'll pay your excise duty.

Your application must:

  • set out your name and address
  • set out the name and address of any and each person that may be considered for the licence
  • contain a description of the premises in relations to where the licence is sought
  • pay any prescribed fees.

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


Two years.


30 September.


Fees Details for this service in table format.

Task Type Business Structure Description
Apply Application All

Please consult the Contact Officer for information on fees to be submitted.


Task Business Structure Resources
Apply All Dealer's Licence (Tobacco) - Please consult the Contact Officer for information on forms to be submitted.

Act(s) name

Excise Act 1901 Australian Government

Administering agency

Australian Taxation Office

People, Systems and Services Group

Business Reporting and Registrations

Contact details

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.

Please use these contact details for help or more information:


Business Reporting and Registrations

People, Systems and Services Group

Australian Taxation Office

Phone: 13 72 26