Show download pdf controls
  • Licences for excise equivalent goods

    If your business deals in underbond excise equivalent goods (EEGs), you will need the correct licence. You will also need to ensure you:

    • understand the conditions of the licence you hold
    • meet the responsibilities associated with the licence, including
      • reporting and paying duty
      • stock control and security
      • record keeping.
       

    On this page:

    Customs warehouse licence

    The Department of Home Affairs – Australian Border Force (Home Affairs) has given us responsibility to grant and administer licences for warehouses that deal with EEGs.

    As a warehouse licence holder, it's your responsibility to ensure:

    • the physical security of goods
    • that you can account for the goods
    • that you meet all legal and licence conditions.

    Find out about:

    Changes for imported tobacco

    As part of the changes that started on 1 July 2019, all tobacco warehouse licences expired on 30 June 2019 with no renewal. In addition, all licensed customs warehouse operators can only store tobacco products that have already had customs duty paid on them.

    Find out about:

    Applying for a customs warehouse licence

    You must complete your Integrated Cargo System (ICS) registration before you can apply to us for a customs warehouse licence.

    To apply for a customs warehouse licence, use your Australian business number (ABN).

    Next step:

    Once Home Affairs has provided you with access to the ICS, you can then apply to us for a customs warehouse licence.

    Next step:

    Applying to relocate or change your warehouse

    If you want to relocate or change the bonded area of your warehouse you need to apply to us.

    Next step:

    Licence for using EEGs in manufacture of excisable goods

    You need an excise manufacturer licence from us to use excise equivalent goods (EEGs) in the manufacture of excisable goods. The excise manufacturer licence and the customs warehouse licence need to cover the same premises.

    See also:

    Licence fees and securities

    Fees for customs warehouse licences consist of:

    • an application fee of $3,000 when you apply for a warehouse licence
      • We will start to process your application when we receive this fee.
      • This fee is non-refundable if your application is unsuccessful or you withdraw it.
       
    • an initial licence fee of $4,000 (or less, based on the number of days remaining in the financial year) due immediately after we grant your application
    • an annual licence renewal fee of $4,000
    • a variation fee of $300 if you request a change to an existing warehouse licence.

    All renewals are then for a standard financial year.

    Contact us for information about payment options for renewal fees.

    If you will only use your warehouse to manufacture excisable products using imported fuel products, the initial licence fee is $1,000. There are no annual renewal fees.

    In some cases, we grant a warehouse licence on the condition that you provide some form of security (for example, a monetary amount or a bank guarantee). We'll send you a form that sets out what you need to do.

    Find out about:

    Last modified: 15 Sep 2020QC 63585