If you are a licence holder, you must comply with the conditions stipulated on your licences and permissions, and in the relevant legislation. You must also comply with the requirements set out below.
All excisable goods are under the control of the Tax Office until delivered for home consumption or for export. You must not intentionally move, alter or interfere with the goods without our permission.
If you don't keep excisable goods safely or fail to account for the goods in your possession, custody or control to our satisfaction, you will be required to pay an amount equivalent to the excise duty on those goods.
This amount will be equal to the amount of excise duty that would have been payable if the goods had been entered for home consumption on the day the demand for payment is made.
We may check the stock of tobacco leaf of any producer or dealer. If any deficiency is found that cannot be accounted for to our satisfaction, the producer or dealer will be required to pay excise duty as if the tobacco leaf had been manufactured into excisable goods and entered for home consumption on the day the deficiency was found.
You must also conduct regular stocktakes to:
- establish the accuracy of your stock records
- detect omissions or errors in stock records
- detect security issues (such as theft), and
- detect problems with plant and equipment.
You must allow tax officers to have complete access to every part of any factory, approved place or premises specified in a licence at all times. They may also examine and take account of excisable goods in these licensed premises or approved places.
You must keep detailed records relating to your business operations for a period of five years. You must make these records available to us when required. Your records should contain the following details:
- quantity of goods manufactured
- storage of the goods
- sale or disposal of the goods
- loss or wastage of goods during or after manufacture, and
- movement of the goods, such as deliveries, receipts and dispatch.
Licensed tobacco producers must also keep a record of the:
- number of hectares on which tobacco plant is grown
- quantity of tobacco leaf harvested
- quantity of tobacco leaf cured, and
- all sales of tobacco leaf.
Your records must be in the approved format. You can use the booklet, Tobacco producer's records, to help you keep records of your tobacco leaf production. This booklet is available by contacting us. You must also lodge a production return detailing your operations for the year.
Licensed dealers must also keep a record of all tobacco leaf purchased and sold. Your records must be in the approved format and distinguish between Australian-grown and imported tobacco leaf. You must also lodge a return detailing your operations and the quantity of tobacco leaf on hand at the end of each quarter.
Last Modified: Friday, 13 March 2009