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 to which excise and customs duty usually apply without charging the duty.

Excisable goods are goods manufactured in Australia which are subject to a commodity-based tax. Excisable goods are equivalent to imported goods that require customs duty to be paid.

Excisable goods include:

  • alcohol
  • tobacco
  • fuel and petroleum products.

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
  • inward bound duty-free store located at an airport selling tobacco or alcohol to customers prior to being screened by customs.

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
  • comply with other tax laws.

Duration

As specified

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

Additional information

Licences are restricted to what you need to do, and each excisable product that you intend to sell must be listed on your licence application.

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