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  • Excise obligations for tobacco

    Any business, organisation or person who we approve to hold an excise licence or permission is required to meet the obligations associated with that licence or permission.

    Currently, no one holds an excise licence:

    • to manufacture tobacco goods in Australia
    • to produce (grow) tobacco seed, leaf or plant for commercial sale or personal use. Licences to grow tobacco seed, leaf or plant are subject to strict criteria and conditions and are rarely granted.

    If you were granted an excise licence or permission, it would set out the obligations you need to meet, including:

    • stock control – manufacturing your tobacco goods, storing and moving products that you will use in the manufacture or production of the excisable tobacco goods.
    • record keeping – records need to demonstrate that you have met your licence requirements
    • lodging an excise return and paying duty
    • advising us if your business changes or ceases.

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    Last modified: 15 Sep 2020QC 63519