You will need this licence if you intend to store excisable goods on your premises. Excisable goods are goods manufactured in Australia which are subject to a commodity-based tax (excise duty). They include:
- alcohol
- tobacco
- fuel and petroleum products.
Goods where excise or customs duty has been paid must be stored separately from goods that are being stored free of duty. You must also apply separately for each category of excisable goods that you intend to store on your premises and, if you plan to do anything to these goods prior to paying the excise duty, you must receive permission.
Permission can be granted to:
- destroy excisable goods to get excise refund
- lodge returns instead of clearance
- deliver goods for home consumption (this is only granted on the condition that you will pay excise through a post-paid arrangement instead of pre-paid)
- move goods between licensed premises
- export excisable goods
- interfere with goods while under customs control
- repackage and unpack goods
- decant goods into a bulk storage container
- permission to weigh / sample or gauge spirits.
