Applying for an excise licence: tobacco
You must hold an appropriate excise licence from the ATO to:
- manufacture or store excisable tobacco products
- produce or deal in tobacco seed, plant and leaf.
There are no application or renewal fees for excise licences. We may ask you to lodge a financial security to ensure that excise revenue is protected.
On this page:
A manufacturer licence authorises you to:
- manufacture or produce the excisable goods specified in the licence
- store excisable goods that will be used in the manufacture or production of other excisable goods or in the end product.
It's illegal to grow tobacco in Australia without an excise licence. Licences to grow tobacco are subject to strict rules and conditions and are rarely granted. No licences will be granted to grow tobacco for personal use.
If you still wish to apply for a licence to grow tobacco you need to contact us.
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 or intend to deal 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.