Invoices for non-transport LPG

If you supply non-transport LPG that has not had excise or customs duty paid on it, you must include the following notice on the tax invoice for the sale:

'Not to be used, or supplied, for transport use. Penalties apply.'

You don't need to include this notice on the invoice if:

  • the LPG is delivered in or into containers of 210 kg capacity or less
  • the LPG is delivered for residential use and is not to be used in carrying on an enterprise
  • it is an underbond sale (when goods move between licensed premises without duty being paid)
  • the LPG is exported.

If you receive non-transport LPG:

  • you cannot use or supply it for transport (other than in forklifts) – penalties apply
  • if you on-supply the LPG you must include the notice on your invoice.
Last modified: 04 Jan 2016QC 47683