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

Applicants for manufacturing in bond approval must first obtain approval from the Department by demonstrating a clear intention to generate exports. Applicants will then need to satisfy Customs requirements for a warehouse licence to manufacture in bond:

  • your application for approval is to be submitted on the approved form
  • written applications should be accompanied by 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.

Please use these contact details for help or more information:

General Enquiries

Client Services

Department of Home Affairs

Operating address: 6 Chan Street
Australian Capital Territory 2617
Mailing address: PO BOX 25
Belconnen, Australian Capital Territory 2616
Phone: 02 6264 1111
Phone: 13 18 81
Fax: 02 6225 6970