You will require this licence if you intend to store excisable goods on your premises. Excisable goods are goods manufactured in 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, fuel ethanol, biodiesel and crude oil; and
- Tobacco, including cigarettes, cigars, tobacco and snuff.
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 wish to store on your premises and if you plan to do anything to these goods prior to paying the excise duty then 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; and
- Permission to weigh / sample or gauge spirits;
Please consult the Contact Officer for more information.