• Supplying excise-free goods

    If you hold an excise manufacturer licence, excise storage licence or periodic settlement permission you can supply certain goods duty unpaid to the following purchasers under an automatic remission of that duty.

    • The Governor-General or any member of the Governor-General’s family and the goods are for official use.
    • State Governors or any member of a State Governor’s family if the goods are for official use.
    • Certain international organisations specified in the law or officials of those organisations and the goods are not for the purposes of trade.
    • The government of another country under an agreement between that government and the Australian Government, if the goods are for official use and not for the purposes of trade.
    • People covered by a Status of Forces Agreement and the goods are for official use.
    • The personnel of sea-going vessels of the Royal Australian Navy (RAN) or Australian Military Forces (AMF), subject to certain restrictions.
    • Official use by diplomatic missions and consular posts and personal use of certain persons working for those organisations.
    • People that obtain liquefied petroleum gas (LPG) and liquefied natural gas (LNG) for non-transport use, including use in a forklift.
    • Parties that use tobacco for an approved medical, scientific, horticultural or agricultural purpose in strictly limited circumstances – the end user must contact us for the relevant approvals.

    Restrictions for supplies to the RAN and AMF

    The following restrictions apply to excisable goods supplied to the RAN and AMF on the basis that they are eligible for an automatic remission of the duty.

    • The goods you supply must be for consumption by the personnel of sea-going vessels when
      • the vessels are in full commission
      • the products are consumed on the vessels.
    • You can only supply the following products
      • beer
      • brandy
      • whisky
      • rum
      • gin
      • liqueurs
      • loose tobacco
      • cigars
      • cigarettes.
      Last modified: 05 Jan 2016QC 18707