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  • Excise licences for fuel and petroleum products

    If you are in the business of manufacturing, producing or storing excisable fuel or petroleum products in Australia, you need an excise licence.

    To manufacture, produce or store excisable goods without an excise licence is an offence under the Excise Act and criminal penalties may apply.

    Make sure you understand:

    • what excise licences you need to hold for your business or situation
    • the conditions of the licence you hold
    • your obligations as an excise licence holder.

    On this page:

    Types of excise licences

    If you manufacture, produce or store excisable goods, you must hold an appropriate excise licence from us.

    To manufacture, produce or store excisable goods without an excise licence is an offence under the Excise Act and criminal penalties may apply.

    There are no application or renewal fees for excise licences. We may however ask you to lodge a financial security so we can ensure we protect excise duty revenue.

    Manufacturer licence

    You need a manufacturer licence to:

    • manufacture or produce fuel and petroleum products
    • recycle petroleum products
    • store fuel and petroleum products, including products you will use in the manufacture or production of other excisable goods.

    Next step:

    Storage licence

    When you store fuel in bulk tanks, we would generally issue you with a manufacturer licence as blending fuels is considered to be excise manufacture. We generally issue fuel storage licences only if you deal in packaged or drummed fuel where no further manufacture takes place.

    Next step:

    How long the licence lasts

    Your licence will be valid from the day we grant it until the next 30 September after the second anniversary of the day we grant it (unless we cancel it earlier).

    For example, if we granted a licence on:

    • 15 October 2020, it would expire on 30 September 2023
    • 15 September 2020, it would expire on 30 September 2022.

    If we renew your licence it will be valid for three years, expiring on 30 September of the relevant year.

    When we may cancel your licence

    Your licence remains valid until it expires or is cancelled.

    Licence suspension

    If we suspend your licence, the activities you are approved to do under your licence may be restricted. Suspension may be a temporary measure or may lead to the cancellation of your licence.

    Licence cancellation

    We can cancel your excise licence when:

    • you ask us to (for example, where you intend to cease business)
    • we decide to because one or more of the following occurs
      • you or an associate are not fit and proper
      • the company is not fit and proper
      • a director, officer or shareholder who participates in the management or control of the company is not a fit and proper person
      • you don't have, or have available to you, the skills and experience required to carry out the activity authorised by the licence
      • the physical security of the premises is inadequate
      • the plant and equipment used at the premises are inadequate to protect the excise revenue related to the goods at the premises
      • you have no market for the goods covered by the licence
      • you aren't keeping proper books of account for audit purposes
      • you have breached a condition of your licence
      • you have made a false or misleading statement to us
      • cancellation is necessary to protect the related excise revenue
      • cancellation is necessary to ensure you comply with excise law.
       

    See also:

    Your obligations as a licence holder

    As a licence holder, you have obligations you need to meet related to:

    • stock control – manufacturing, storing and moving your goods
    • lodging your excise return and paying excise duty
    • record keeping
    • advising us if your business changes or ceases.

    Your licence will set out the obligations you need to meet.

    Make sure you keep adequate records that enable you to demonstrate you have met your licence requirements.

    In addition to the general obligations for all excise licence holders listed above, if you manufacture or produce excisable fuel or petroleum products you will also need to conduct volume correction in order to be able to correctly work out the amount of excise duty you need to pay.

    Find out about:

    Obtaining licence information for third parties

    You can contact us for certain information about the excise licences and permissions of third parties you deal with.

    Other registrations

    If you're in business, you may also need other licences, registrations and permissions.

    Find out about:

    See also:

    Last modified: 15 Sep 2020QC 63563