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  • 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:

    Manufacturer licence

    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.

    Next step:

    Growing tobacco for personal or commercial use

    It's illegal to grow tobacco in Australia for personal or commercial use 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. There are serious consequences if you do not comply with these rules and conditions.

    If you apply for a licence, there are many factors we will need to consider in assessing your application, including:

    • physical security of the premises
    • protection of the revenue
    • whether there is a market for the goods.

    All tobacco grown (whether for personal or commercial use) and consumed in Australia is subject to excise duty.

    If you still wish to apply for a licence to grow tobacco you need to contact us.

    Storage licence

    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.

    Next step:

    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.

    Last modified: 08 Feb 2017QC 47695