• Section E: Storage details

    We require this information to ensure you are applying for the correct licence and to determine whether you need to lodge a financial security before we issue you a licence.

    Question 13

    Provide your Customs warehouse establishment ID (if you have one) issued by the Australian Customs and Border Protection Service.

    Question 14

    If you do not have a Customs warehouse licence with permission to sell duty free, indicate whether you have applied for one.

    Question 15(a)

    You need to indicate the type of duty free operation you will be undertaking - this also includes the relevant permission. You will need this permission to sell duty free to relevant travellers. The options are:

    • On airport inwards duty free

    These shops are licensed to sell excisable and customable duty free goods to travellers arriving in Australia on international flights. These stores are located at international airports before the Customs immigration point.

    • On airport outwards duty free

    These shops are licensed to sell excisable and customable duty free goods to travellers leaving Australia. Goods sold in these shops are not placed in sealed bags. These stores are located at international airports after the Customs immigration point.

    • Off airport outwards duty free

    These shops are licensed to sell excisable and customable duty free goods to relevant travellers leaving Australia on international trips. The goods sold are placed in sealed bags and presented for inspection by authorised collection agents when leaving Australia. These stores are located on the 'landside', such as in the city centre or at international airports before the Customs immigration point.

    Question 15(b)

    Indicate whether you have an agreement with 'Duty Free Security Company Limited' for docket retrievals at the airport. If you are an 'off-airport' outwards duty free operator you will need to have an arrangement in place.

    You must pay the excise duty within 21 days after the end of the month in respect of the excisable products itemised in the dockets that have not been retrieved. You do this by completing the Duty free operator return (NAT 10405).

    Question 16(a)

    Indicate the types of underbond excisable products you intend to store at the premises.

    Question 16(b)

    Provide a description of all excisable goods (tobacco and alcohol products) and the quantities (in sticks, kilograms or litres) that you intend to store at the licensed premises.

    Question 17(a)

    You need to estimate the total quantity of excisable product (tobacco goods and alcohol) that you expect to sell in the next 12 months.

    Question 17(b)

    Estimate the total quantity of imported product (tobacco goods and alcohol) that you expect to sell in the next 12 months.

    Question 18

    If you intend to move excisable products from your licensed premises to other licensed premises before the excise duty has been paid, provide a description of the products and the quantities you wish to move each month.

    Attention

    You will also need a movement permission from the ATO. You can apply for a movement permission by completing an application form, available at Moving excisable goods or by phoning us

    End of attention
    Last modified: 13 Feb 2015QC 16933