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  • Customs warehouse licences

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    If you use EEGs in the manufacture of excisable goods, you'll also need an excise manufacturer licence from the ATO.

    Applying for a customs warehouse licence

    Before applying to us for a customs warehouse licence, you must be registered as an Integrated Cargo System (ICS) client with the Department of Home Affairs.

    Your warehouse licence application can't be processed until you've completed the ICS registration. You must complete your ICS registration using the ABN under which you will apply for the warehouse licence.

    If you want to relocate or change the bonded area of your warehouse you need to apply to the ATO.

    Next steps:

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    Licence fees and securities

    Fees for customs warehouse licences from 1 January 2016 consist of:

    • an application fee of $3,000 when you apply for a warehouse licence
      • processing of your application will start when this fee is received
      • this fee is non-refundable if the application is unsuccessful or subsequently withdrawn
    • an initial licence fee of $4,000 – or less, based on the number of days remaining in the financial year – due immediately after your application is granted
    • an annual licence renewal fee of $4,000
    • a variation fee of $300 when requesting a change to an existing warehouse licence.

    All renewals are then for a standard financial year. Contact us about excise and EEG's if you wish to ask about payment options for renewal fees.

    If your warehouse will only be used for the manufacture of excisable products using imported fuel products, the initial licence fee is $1,000 and there are no annual renewal fees.

    In some cases we grant a warehouse licence on condition that you pay an amount as security. We'll send you a form setting out the amount required and what you need to do.

    Next steps:

    Last modified: 04 Jan 2016QC 21363