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Licences for excise equivalent goods

Work out if you need a licence from us to use or store goods in a customs warehouse and how to do it.

Last updated 20 February 2023

When you need a licence

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

Customs warehouse licence

As a warehouse licence holder, your responsibilities include ensuring:

Changes for imported tobacco

As part of the measures to combat the illicit tobacco trade in Australia, 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.

Applying for a customs warehouse licence

You must complete your Integrated Cargo System (ICS) registrationExternal Link with The Department of Home Affairs' operational arm, the Australian Border Force, before you can apply to us for a customs warehouse licence.

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

Applying to relocate or change your warehouse

You need to apply to relocate or change the bonded area of your warehouse. The bonded area is a secure area specified in the custom warehouse licence for the storage of underbond goods.

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.

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 send a request for payment once your application form has been received and 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 licence
  • 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 customs 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.

Cancel your customs warehouse licence

If you no longer need a customs warehouse licence to store EEGs, you need to request the cancellation of the licence and permissions in writing. You need to include:

  • details of the licence and permissions to be cancelled
  • confirmation that
    • no underbond goods remain at the licensed premises
    • all Nature 30 ex-warehouse import declarations (N30) have been lodged
    • no customs liabilities are outstanding.