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  • Permits to receive concessional spirits

    You can apply to us for a permit to receive concessional spirits.

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    Requirements and conditions

    We will not grant a permit if any of the following apply:

    • You don't intend to, or it's likely you won't, use the spirit for an approved purpose.
    • The spirit is not for use in the course or furtherance of an enterprise.
    • You might use the spirit
      • in a beverage (other than as an incidental input, or in the manufacture of wine)
      • in any product, for intoxicating effect
      • as a fuel or component of fuel
      • for supply to another person.
    • There are risks to revenue.
    • There are risks of non-compliance with the excise laws.

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    We may place conditions on a permit we issue. For example, we may specify things necessary to ensure compliance, including:

    • record-keeping requirements
    • security arrangements
    • package sizes.

    How long the permit lasts

    Permits are generally valid for the following periods from the day we issue them:

    • permit for one-off specified quantity – six weeks
    • initial ongoing permit – one year
    • renewals of ongoing permit – determined on a case-by-case basis.

    Duty applies to spirit not accounted for

    If you can't account for the spirits to our satisfaction, we may demand you pay an amount equal to the excise duty you would have been liable to pay if the spirits were not concessional. The full rate of excise duty will apply.

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    Last modified: 15 Sep 2020QC 63596