Applying for an excise licence: fuel
If you manufacture or store excisable fuel 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:
You need a manufacturer licence to:
- manufacture or produce fuel and petroleum products
- recycle fuel products
- store fuel and petroleum products, including products that will be used in the manufacture or production of other excisable goods.
When you store fuel in bulk tanks you would generally be issued with a manufacturer licence as blending fuels is considered to be excise manufacture. Storage licences are generally issued to you if you deal in packaged or drummed fuel. 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.
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 or movement permissions, you can contact us for this information.
If you manufacture or store excisable goods you must hold an appropriate licence from the ATO.