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  • Customs warehouse licences

    If you use excise equivalent goods (EEGs) in the manufacture of excisable goods, you also need an excise manufacturer licence from the ATO. The Department of Home Affairs has delegated responsibility to us to grant and administer licences for warehouses that deal with EEGs.

    Due to the changes in taxing point for tobacco, all tobacco movement and settlement permissions held with the ATO have been cancelled. You will not be able to renew your tobacco warehouse licence for the 2019–20 financial year and onwards. More information regarding your obligations for importing tobacco is available on the Department of Home Affairs websiteExternal Link.

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    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 Australian business number (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:

    See also:

    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      • this fee is non-refundable if the application is unsuccessful or subsequently withdrawn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 EEGs 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: 25 Jul 2019QC 21363