Licence to Store Goods with Permission to Sell Duty Free - Australian Government

Description

You will require this licence if you intend to store and sell goods that excise or customs duty is usually applied to without charging the duty. Excise duty is applied to all goods that are manufactured within Australia that are equivalent to imported goods that require customs duty to be paid.

Goods that excise is applied to include:

  • Alcohol, including pure ethanol (Except for wine and the first 1.15 percent of alcohol content in beer);
  • Petroleum; and
  • Tobacco.

Licences are restricted to what you need to do, and each excisable product from the list above that you intend to sell must be listed on the licence application. Goods can be sold with excise or customs duty added, however all goods sold with excise or customs duty added under a licence to store goods with permission to sell duty free must be accounted for.

There are different kinds of operations that can sell goods duty free:

  • Outward bound duty free store that is located at an airport selling tobacco and alcohol to customers leaving the country;
  • Outward bound duty free store selling tobacco and alcohol to customers leaving the country;
  • Outward bound duty free store selling petroleum to ships and aeroplanes that are on an international voyage; and
  • Inward Bound duty free store located at an airport selling tobacco or alcohol to customers prior to being screened by customs.

Please consult the Contact Officer for more information.

Service type

Licence

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;
  • 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; and
  • How you'll pay your excise duty.

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

Duration

As specified.

Fees

Fees Details for this service in table format.

Task Type Description
Apply Application

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

Act(s) name

Excise Act 1901 AG

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.

Enquiries

Business Reporting and Registrations

People, Systems and Services Group

Australian Taxation Office

Operating address: 88 Grenfell Street
Adelaide
South Australia 5000
Mailing address: GPO BOX 9990
Adelaide, South Australia 5001
Phone: 13 72 26

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

Enquiries

Business Reporting and Registrations

People, Systems and Services Group

Australian Taxation Office

Operating address: Woden Service Centre, Penrhyn House
6 Bowes Street
Woden
Australian Capital Territory 2606
Mailing address: GPO BOX 9990
Canberra, Australian Capital Territory 2601
Phone: 13 72 26

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

Enquiries

Business Reporting and Registrations

People, Systems and Services Group

Australian Taxation Office

Operating address: Suncorp Plaza
Opposite King George Square
Brisbane City
Queensland 4000
Mailing address: GPO BOX 9990
Brisbane, Queensland 4001
Phone: 13 72 26

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

Enquiries

Business Reporting and Registrations

People, Systems and Services Group

Australian Taxation Office

Operating address: Shop 15, Wesley Quarter
770 Hay Street
Perth
Western Australia 6000
Mailing address: GPO BOX 9990
Perth, Western Australia 6001
Phone: 13 72 26

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

Enquiries

Business Reporting and Registrations

People, Systems and Services Group

Australian Taxation Office

Operating address: Collins Square
747 Collins Street
Docklands
Victoria 3008
Mailing address: GPO BOX 9990
Melbourne, Victoria 3001
Phone: 13 72 26

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

Enquiries

Business Reporting and Registrations

People, Systems and Services Group

Australian Taxation Office

Operating address: 24 Knuckey Street
Darwin
Northern Territory 0800
Mailing address: GPO BOX 9990
Darwin, Northern Territory 0801
Phone: 13 72 26

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

Enquiries

Business Reporting and Registrations

People, Systems and Services Group

Australian Taxation Office

Operating address: Shop 1
32 Martin Place
Sydney
New South Wales 2000
Mailing address: GPO BOX 9990
Sydney, Western Australia 2001
Phone: 13 72 26

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

Enquiries

Business Reporting and Registrations

People, Systems and Services Group

Australian Taxation Office

Operating address: 200 Collins Street
Hobart
Tasmania 7000
Mailing address: GPO BOX 9990
Hobart, Tasmania 7001
Phone: 13 72 26