Getting a permit to receive concessional spirits

You can apply to the ATO for a permit to receive concessional spirits.

On this page:

Requirements and conditions

A permit will not be granted if any of the following apply:

  • the intended use is not an approved purpose or it's likely the spirit will be used for some other purpose
  • the spirit is not for use in the course or furtherance of an enterprise
  • the spirit may be used in a beverage (other than fortifying spirit), for intoxicating effect, as a fuel or component of fuel, or for supply to another person
  • there are risks to revenue, or risks of non-compliance with the excise laws.

We may place conditions on a permit we issue. For example, we may specify record keeping requirements, security arrangements, package sizes or other things necessary to ensure compliance.

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 – five years.

Records you need to keep

You must keep records that account for how you use the spirits, including the:

  • amount of spirits you hold
  • amount of spirits you obtained
  • date you obtained the spirits
  • name of the supplier
  • purposes for which you used the spirits.

You must keep these records for at least five years.

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: 04 Jan 2016QC 39872