Excise - Storage Licence - Australian Government

Description

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.

Service type

Licence

A licence defines the need to obtain recognition / certification and registration to undertake a certain business activity.

Eligibility requirements

To be eligible for this licence you must:

  • be a fit and proper person to hold the licence, which may be determined by reference to your honesty, integrity, criminal history and acquaintances
  • have the skills and experience needed to carry out the activity that would be allowed under the licence
  • have adequate physical security at the premises
  • have a market for the goods
  • have the ability to keep proper records
  • have adequate financial resources
  • comply with other tax laws.

Duration

Two years

Fees

Fees Details for this service in table format.

Task Type Business Structure Description
Apply Application All

Please contact the agency for more information.

Act(s) name

Excise Act 1901 Australian Government

Regulation(s) name

Excise Regulation 2015 Australian Government

Administering agency

Australian Taxation Office

Excise Licensing Group

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:

Alcohol Division

Excise Licensing Group

Australian Taxation Office

Mailing address: PO BOX 3514
Albury, New South Wales 2640
Phone: 1300 137 290
Email: Alcohol@ato.gov.au

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:

Petroleum Division

Excise Licensing Group

Australian Taxation Office

Mailing address: PO BOX 3514
Albury, New South Wales 2640
Phone: 1300 137 290
Email: Petroleum@ato.gov.au

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:

Tobacco Division

Excise Licensing Group

Australian Taxation Office

Mailing address: PO BOX 3514
Albury, New South Wales 2640
Phone: 1300 137 290
Email: Tobacco@ato.gov.au