We will not grant a permit to receive concessional spirits if any of the following apply:
- You don't intend to, or it's likely you won't, use the spirit for an approved purpose.
- The spirit is not for use in the course or furtherance of an enterprise.
- You use the spirit
- in a beverage (other than as an incidental input, or in the manufacture of wine)
- in any product, for intoxicating effect
- as a fuel or component of fuel
- for supply to another person.
- There are risks to revenue.
- There are risks of non-compliance with the excise laws.
We may place conditions on a permit we issue. For example, we may specify conditions necessary to ensure compliance, including:
- record keeping requirements
- security arrangements
- package sizes.
To apply for a permit, see Application for approval to use spirits (NAT 3248).
For approval guidelines, see Excise Concessional spirits approvals guidelines 2016 (No. 2).
Permits are valid for the following periods from the day we issue them:
- permit for one-off specified quantity – 6 weeks
- initial ongoing permit – one year
- renewals of ongoing permit – determined on a case-by-case basis.
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.Understand the requirements and conditions of a permit to receive concessional spirits.