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  • Types of excise licences – tobacco

    You must hold an appropriate excise licence from us to legally:

    • manufacture excisable tobacco goods
    • grow or deal in tobacco seed, plant and leaf.

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

    Contact us first if you want to apply for one of these licences.

    On this page:

    Manufacturer licence

    Currently there's no legal tobacco manufacture occurring in Australia.

    A manufacturer licence for tobacco authorises you to:

    • manufacture or produce the excisable tobacco goods specified in the licence
    • store products that you will use in the manufacture or production of the excisable tobacco goods.

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

    Contact us if you still want to apply.

    Licence to grow or deal in tobacco seed, plant or leaf

    Currently no-one has a licence to grow or deal in tobacco seed, plant or leaf, either for commercial sale or personal use. This type of licence is subject to strict criteria and conditions and we rarely grant them.

    There are serious consequences if you don't comply with these rules and conditions.

    We won't grant licences to grow tobacco for personal use.

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

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

    Contact us if you still want to apply.

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    Last modified: 15 Sep 2020QC 63518