• Applying for an excise licence: alcohol

    If you manufacture or store excisable alcohol products you must hold an appropriate excise licence from the ATO.

    There are no application or renewal fees for excise licences. We may ask you to lodge a security to ensure that excise revenue is protected.

    On this page:

    Manufacturer licence

    You need a manufacturer licence to:

    • manufacture beer
    • distil spirits
    • undertake maturation, blending (with some exceptions) or reduction in strength of spirits
    • manufacture liqueurs and other excisable beverages
    • repackage duty paid bulk beer
    • store on your premises the manufactured excisable goods and the materials used in manufacture.

    You also need to apply for a manufacturer's licence to use mobile equipment to manufacture excisable alcohol products at premises you don't own or control.

    A manufacturer licence will specify the type of excisable alcohol products and the location. It will also specify the activities, if any, you can undertake in relation to those goods.

    Next step:

    Storage licence

    You need a storage licence to store excisable goods:

    • you manufacture at a different location
    • manufactured by another entity on which excise duty has not been paid.

    A storage licence will specify the type of excisable alcohol products and the location. It will also specify the activities, if any, you can undertake in relation to those goods and whose excisable goods you can store.

    Next step:

    Brew on premises shops

    Beer that is brewed for non-commercial purposes, but using commercial facilities or equipment – for example, brew on premises shops – is subject to excise duty. The operator or proprietor of the shop must hold an excise licence and pay the excise duty, even though shop customers are brewing the beer.

    Next step:

    See also:

    Repackaging duty-paid beer

    If you buy beer in kegs or containers greater than 48 litres, on which excise duty has been paid, and then repackage it into smaller sealed containers, this is beer manufacture. You need a manufacturer licence for this type of activity, and excise duty is again payable on the repackaged product.

    Find out more:

    Duty-free sales

    To store excisable alcohol products and sell these products duty free, you need to be registered as an excise client and licensed by us as a duty-free operator.

    Next step:

    How long the licence lasts

    Your licence will be valid from the day it's granted until the next 30 September after the second anniversary of the day it was granted (unless it's cancelled earlier).

    So if we grant a licence on:

    • 15 October 2015, it expires on 30 September 2018
    • 15 September 2015, it expires on 30 September 2017.

    If your licence is renewed it will be valid for three years, expiring on 30 September of the relevant year.

    Obtaining licence and permission information for third parties

    If you're dealing with another entity and need to know about their excise licences, movement permissions or approvals to receive concessional spirits, you can contact us for this information.

    Last modified: 04 Jan 2016QC 21360