Records for excisable alcohol
As an excise licence holder, you need to know about both the record-keeping requirements that apply to businesses generally as well as those specific to your excise operations.
Keeping accurate and complete records will help you meet your tax obligations as well as manage your business and cash flow. It is also a legal requirement.
You need to:
- keep the records required by your licence
- keep the records for the period advised on your licence (generally five years)
- make these records (and copies) available to us if we ask to see them.
If you cease to hold an excise licence you must keep all records of your previously-licensed activities, for the period advised on your licence.
Here you will find detailed information about the types of records you are required to keep for your excisable alcohol operations.
You can contact us if you need further guidance or examples of appropriate records to meet the record-keeping requirements.
For information about record-keeping requirements that apply to businesses generally, refer to Record keeping for business.
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General records for most excisable alcohol businesses
Most businesses that manufacture, produce or store excisable alcohol products need to keep complete and accurate records of:
Records of stocktake results
You need to keep:
- stocktake documents that
- reflect the stock counted
- show the date of the stocktake
- records that show the stock on hand that you used to compare to the stocktake document
- documentation of the action taken, if needed, to correct any variance between the stocktake results and the stock on hand records
- copies of the documentation created to meet movement permission conditions for moving underbond excisable goods or excise equivalent goods (EEGs) between excise or customs-licensed premises or to a place of export
- approved applications for delivering excise duty-free samples and details of the approved samples delivered.
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Records of information included in your excise return
You need to keep records that substantiate the information that you include in your excise return.
Excise return records information and examples
Examples of types of records
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Information your records need to show
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- Detailed invoices or other documents you may produce related to moving the product for an internal sale or use
- Copies of
- returns for which payment is made
- claims for remission, refund or drawback
- Records of volume and strength testing
- Duty payment calculations
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Invoices should include:
- a description of each excisable product
- the number of packages
- the volume of each container
- alcohol content
- the date of invoice or other document
- the date of delivery
- supplier and delivery addresses
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Records of refunds, remissions and drawbacks claimed
If you lodge a claim for a refund, remission or drawback, you need to keep information to substantiate your claim.
Refund records
There are a number or refund types. Depending on which one you claim, you need to keep different records. The two most common ones are a:
- refund for goods returned to manufacturer
- alcohol manufacturer refund.
Refund for goods returned to manufacturer
If you claim a refund for goods returned, you need to keep records that show:
- when the excise duty was paid
- when the goods were returned
- what was returned
- whether it was returned within 12 months of the excise duty being paid
- that the goods have been destroyed or used in further manufacture.
Alcohol manufacturer refund
If you claim the alcohol manufacturer refund, you need to keep records that show:
- details of the excise duty paid
- you ferment or distil 70% of the alcohol content of the product on which the refund is being claimed.
- for distilled products, you meet the requirements of still ownership.
You should also keep information that enables you to demonstrate that you are legally and economically independent of any other entity claiming the alcohol manufacturer refund. We may ask to see these records.
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Remission records
There are a number of remission types. Depending on which one you claim, you need to keep different records. The most common reason for requesting a remission is where the product is no longer suitable for sale.
If you claim a remission, you need to keep records that show:
- the type of product
- why the product was no longer suitable for sale
- the date that the product became no longer suitable for sale
- approval from us to destroy product
- that you have destroyed the product.
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Drawback records
If you submit an application for drawback of excise duty, you need to keep the following records:
- a document that indicates that excise duty was included in the purchase price – this is generally the invoice from when you purchased the product
- a copy of the bill of lading for the product being exported
- evidence that the goods have been exported.
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Records for excise storage places
If you hold an excise storage licence, you need to keep the following records:
- invoices and delivery documents that show details of the goods received on premises
- type and quantity of goods received
- the date received
- where the goods were received from
- duty payments, if applicable
- delivery documents that show goods dispatched
- type and quantity of goods dispatched
- date of dispatch
- where the goods were sent to
- whether the goods were sent underbond
- documents showing details of breakages and loss of products and any remissions claimed
- documents showing stocktake results.
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Records for supplying alcohol under an automatic remission
If you supply alcohol under an automatic remission (that is, excise-free), you need to keep the following records:
- orders on official stationery
- Department of Defence form SP113 (orders from the RAN or AMF).
These records need to show:
- confirmation that orders are for official use
- if the order is from diplomatic missions and consular posts, confirmation that the goods are for official or personal use.
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Businesses that hold an excise licence need to know about both the record-keeping requirements that apply to businesses generally as well as those specific to their excise operations.