Manufacturing in Bond Approval - Australian Government


You will require this approval if you intend to manufacture goods in a warehouse, using imported components on which duty has not been paid. A firm with Manufacturing in Bond Approval will be able to import dutiable goods into a licensed warehouse free of Goods and Services Tax (GST) and duty.

If these goods are subsequently re-exported, either in their original or manufactured form, no duty or GST liability is incurred.

Imports brought into the warehouse and subsequently entered for home consumption (sold in the domestic market) incur a duty and GST liability at the time they leave the warehouse.

Service type


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

Eligibility requirements

You will need to first obtain approval from the Department by demonstrating a clear intention to generate exports. You will all also need to:

  • submit an application for approval on the approved form
  • submit a business plan which gives an outline of your plans for manufacturing in bond and proof of your plans to sell the goods manufactured.

Considerable restrictions apply to this licence.


Must Have

Warehouse Licence


30 June


Fees Details for this service in table format.

Task Type Business Structure Description
Apply Application All

Fees vary depending on individual circumstances. Please consult the Contact Officer for fee information.


Act(s) name

Customs Act 1901 Australian Government

Regulation(s) name

Customs Regulation 2015 Australian Government

Administering agency

Department of Home Affairs

Client Services

Contact details

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