How to complete an Application for a licence to manufacture excisable products – fuel and petroleum products (NAT 5903).
These instructions will help you complete your Application for a licence to manufacture excisable products – fuel and petroleum products (NAT 5903, PDF 490KB)This link will download a file.
Use this application to apply for an excise licence to manufacture fuel and petroleum products.
This licence also allows you to store the manufactured excisable goods and the materials used in manufacture on your premises.
If you blend fuel or petroleum products, this may be manufacture of excisable products. You will need to apply for a licence to manufacture excisable products using this application.
Find out about:
- the latest duty rates on the Excise tariff working pages and associated by-laws on our legal database.
By fuel and petroleum products, we mean goods such as:
- crude oil and condensate
- petroleum fuels – such as petrol, diesel
- bio-fuels – such as biodiesel, ethanol
- solvents – such as white spirits, mineral turpentine
- lubricants – such as oils and greases
- gaseous fuels – such as liquefied petroleum gas (LPG), liquefied natural gas (LNG) and compressed natural gas (CNG).
By premises, we mean the premises that are to be licensed.
When we say you, we mean the person or entity applying to hold the licence.
You must be licensed before you can manufacture any of the above products. If you already hold an excise licence for a different activity, you must complete a new application for all additional activities.
We decide if you're a fit and proper person to hold an excise licence and may check whether you have been convicted of a criminal offence.
For companies, we will also check that a company is fit and proper to hold the licence, and that the following people who would participate in the management or control of the company or premises are fit and proper persons:
- managers or supervisors
For partnerships, we will check that all the partners are people who are fit and proper to hold a licence.
We will check whether you are an associate of a person, or a company, that is not fit and proper.
We will also consider other factors, including if:
- you have, or have available to you, the skills and experience required to carry out the activity that would be authorised by the licence
- the physical security of the premises is adequate, having regard to the nature of the premises, the type and quantity of the goods and the procedures used to ensure the goods’ security on the premises
- the plant and equipment to be used at the premises is suitable, with regard to the type of goods and the nature of the premises
- you will have a market for the goods
- you are able to keep proper records for our audit purposes
- it is necessary to refuse to grant the licence to protect revenue.
If we identify a risk to revenue, we can request a security and apply other conditions to your licence.
- You must provide the additional information described in the instructions when you lodge this application.
- Answer all questions.
- Place X in all applicable boxes.
If you're applying for a licence for the first time, or for a different licence type, contact us about excise and EEG's to discuss your circumstances before completing your application.
- Section A: Applicant details
- Section B: Bank account details
- Section C: Authorised contact details
- Section D: People involved in the management of the business
- Section E: Premises
- Section F: Manufacture of excisable goods
- Section G: Underbond product transfers
- Section H: Excise liability details
- Section I: Record keeping systems
- Section J: Declaration
Provide the applicant’s details including the following:
- the legal name of the person, partnership or company applying for the licence – if the application is made on behalf of a trust, the applicant is the trustee
- the registered trading name of the entity applying for the licence
- the Australian business number (ABN) or tax file number (TFN) of the person, partnership or company applying for the licence – if the application is made on behalf of a trust, provide the trust’s ABN or TFN
- the street address for your head office
- the postal address, where correspondence on the licensed premises will be sent – for example, applications for renewing the licence – if the postal address is the same as the head office street address, write 'As above'
- your business, mobile and fax numbers
- your business email address if you would like to correspond with us by email.
It's not compulsory for you to provide your ABN or TFN, but it will help us process your application promptly.
Indicate whether your business is a small business entity, that is, your business turnover (aggregated turnover) is less than $2 million. If you're entitled to the small business concession, you can choose between weekly or monthly settlement of your duty liability.
Describe the business you're intending to operate and your proposed start date for operations. Be as specific as possible, as this will assist us to make a decision on your application more quickly.
Complete this section if you expect to receive a refund or drawback of excise duty. The bank account should be held in the name of the applicant.
Provide the name, position and contact details of the people who are authorised to provide more information about this application or the operation of the business after we have granted a licence.
This could be yourself as the applicant, or other people you nominate.
Provide an email address if the authorised contacts would like to correspond with us by email.
Before granting a licence, we need to do some background checks. We may ask you, or any of the individuals nominated in this section, to complete a Fit and proper person declaration (NAT 74815) form.
Some may also need to complete a consent to criminal history record check form and provide the necessary identification documents.
We will advise who needs to complete these forms after we receive your application.
Provide details of the people who will manage or control the business applying for the licence. This could include officers or directors of a company, or partners in a partnership.
Include details of anyone who is responsible for daily decision making or maintenance of records on the:
- quantity of goods manufactured
- storage of goods
- sale or disposal of the goods
- receipt and dispatch of the goods.
People in positions such as the warehouse manager or production manager should be included in this section.
Provide details of all the people who will participate in managing or controlling the premises.
Include details of anyone who has:
- control over access to the premises
- out-of-hours access to the premises
- keys to the premises.
For the purposes of holding an excise licence, the premises are the areas where the manufacture and storage of excisable goods will take place.
We must also consider your associates before granting a licence. To do this we may need to do background checks on the people and entities you are associated with (within the meaning of the Income Tax Assessment Act 1997) that have influence in your business.
Find out more:
You must attach an A4 size copy of the site plan of the premises. The plan needs to:
- be accurate and complete
- be drawn to scale
- clearly describe and define the area where the excisable goods will be manufactured and stored.
The area to be licensed must be defined by shading. This is where manufacturing and storage must take place and is referred to as ‘the establishment’.
The plan must also clearly show the location of the buildings in relation to surrounding streets and adjoining buildings.
If you use bulk storage tanks, indicate the location of all tanks either on the site plan or on a separate plan.
If we have already issued an establishment identification number for these premises, quote that number in this section of the application.
If the premises are not already licensed, then an establishment identification number will be issued with the licence.
Provide a name for your premises as this will become your establishment name. This could be the common name used within your business to describe the premises.
If you hold a customs warehouse licence for the premises, provide your Customs establishment identification number.
If you don't hold a customs warehouse licence for the premises, indicate if you have applied, or intend to apply, for a customs warehouse licence.
Note: under delegation, the ATO is responsible for administering excise equivalent goods (EEGs) imported into Australia and warehoused in a place licensed under section 79 of the Customs Act 1901. EEGs are the imported equivalent of locally manufactured goods that are subject to excise duty – for example, fuel, alcohol and tobacco products.
Provide the street address of your premises.
Provide details of your premises so we can assess if they are suitable to be licensed.
The type of information we need includes:
- the construction materials used for floors, walls, ceilings and doors
- the number of storeys in the building
- the number of buildings
- the type of boundary fences
- details of fire alarms, smoke detectors and sprinklers.
Provide details of the security you have in place so we can assess if your premises are suitable to be licensed.
The security standard we require is generally the same as the normal commercial standard. However, this can depend on the nature of the goods you will manufacture and store.
The type of information you could provide includes:
- locks or bars on doors and windows
- burglar alarms, security lighting, security guard patrols or closed-circuit TV cameras that make it likely any unauthorised access will be noticed
- your gate security system that identifies
- all people entering and leaving the site and confirms their right to do so
- the type and quantity of goods entering and leaving the site
- your surveillance system and procedures to handle and retain information from your surveillance system
- your access control procedures – for example, limited distribution of keys and access swipe cards or codes
- your security procedures when breaches are detected – for example, whether a back-to-base system is activated.
Provide details of tanks and other equipment you will use to manufacture, repack and store your products. The type of information you could provide includes:
- temperature measuring equipment
- the number and capacity of storage tanks to be used
- repackaging machines
- volume measuring equipment.
We may ask you to supply photos to support the details provided for questions 13, 14 and 15.
You must have right of possession and control over the premises. If you're the owner, indicate this here. You may also need to provide a copy of the certificate of title if requested.
If you're not the owner, advise if you have a lease for the premises.
If you have a lease, provide the name of the owner and the following details about the lease:
- all the parties to the lease
- the period of the lease
- if you, as the lessee, have sole access to and control of the premises – if you're not the only person with access to and control of the premises – list all the people who have and their terms of access.
- We may ask you to provide a copy of the signed lease agreement.
If you don't have a lease for the premises, provide details of your arrangement with the owner including:
- the owner’s name and contact details
- the period of your arrangement
- if you have sole access to and control of the premises – if you're not the only person with access to and control of the premises – list all the people who have and their terms of access.
Select the best descriptions of your proposed activities.
Provide details of the skills and experience you have available to enable you to carry out the activities indicated at question 18. You or your employees may have the skills and experience, or you may have engaged a consultant or business associate to work alongside you.
Include details of:
- experience in the activities indicated at question 18
- educational qualifications relevant to the activities indicated at question 18
- experience in dealing with excise matters – for example, lodging returns or movement permissions
- previous dealings with us about the payment of excise duty
- relevant knowledge of the industry.
Indicate if you're the owner of the products to be manufactured at your premises.
If you're not the owner of the products provide the following information, where known:
- the owner’s name and their ABN
- details of your arrangement with them
- specific products involved.
Provide details of the products you expect to manufacture in any 12 month period, including the:
- type of products
- total quantity of products (in litres or kilograms).
Describe the manufacturing process you will use to produce the goods.
Indicate if the measuring equipment you intend to use to determine excise liability has been professionally calibrated.
Measuring equipment includes equipment used to measure volume and temperature.
Calibration must be done with standard instruments certified by an independent authority approved by any of the following:
- the Chief Meteorologist
- the National Association of Testing Authorities Australia
- applicable state government weights and measures authorities.
We may contact you to request copies of certificates of calibration.
Underbond means under our control, that is, a product on which excise is payable, but has not been paid.
Indicate if you will be moving goods from your premises to another licensed premise before the excise duty is paid.
Indicate if you intend to export excisable goods.
You must have an export movement permission from us if you intend to move excisable goods from your licensed premises for export. This permission gives you the right to move products from your licensed premises (or another licensed place) to a place of export.
Before you move your product for export, you need to get a ‘cleared’ export declaration number (EDN) from the Australian Customs and Border Protection Service.
Find out more:
- For export movement permissions, including the application form, refer to Moving excisable goods or Contact us
- To obtain an export declaration number, visit customs.gov.auExternal Link
Describe how you will assess the excise liability on the goods manufactured or stored.
You can establish the quantity of fuel products on which excise is liable in the following ways:
- Delivery by meter – when delivery occurs through bulk filling meters, you assess the duty according to the quantity measured on the totaliser of the meter for each delivery and correct as per your periodic settlement permission.
- Other deliveries – in all other cases, you assess the dutiable quantity by physical measurement of the contents with the quantity being converted to its notional volumetric equivalent as per your periodic settlement permission.
The Commissioner of Taxation has released two determinations under section 65 of the Excise Act 1901 that provide rules for working out the excisable volume of fuel – refer to:
- Excise (Volume of LPG – Temperature and Pressure Correction) Determination 2016 (No. 2)External Link
- Excise (Volume of Liquid Fuels - Temperature Correction) Determination 2016 (No. 2)External Link
If you will be responsible for paying the excise duty or lodging excise returns when the goods are entered for home consumption, answer ‘Yes’ to this question and then choose one of the two options:
- Periodic payment – if you would prefer to pay excise duty and lodge excise returns on a periodic basis after the goods have been delivered for home consumption – this is usually on a weekly basis.
- Payment prior to clearance – if you prefer to pay excise duty and lodge excise returns before the delivery of the goods for home consumption.
If you're not responsible for paying the excise duty or lodging excise returns, answer ‘No’ and provide details of the person or entity who is responsible. If an individual is responsible, complete question (a), if an entity is responsible, complete question (b).
We will only contact those nominated here for more information about the payment of excise duty. We will not contact them about other aspects of your application.
If you're eligible for the small business entity concession, indicate whether you're applying for weekly or monthly settlement of your liability.
If you're ineligible for the small business entity concession, you must choose weekly.
Indicate the day you would like to lodge your weekly excise return and pay excise duty.
We recommend you obtain commercial insurance which includes an amount to cover any excise duty payable in the event of theft or loss of your excisable products.
If you're unable to account for products on which excise duty has not been paid, you must pay an amount equal to the excise duty payable on that product. For example, we consider products stolen from your premises as unaccounted for.
Indicate whether you will make supplies of LPG or LNG for transport or non-transport use.
An automatic remission of excise duty applies to LPG or LNG that is used or supplied for non-transport use only.
You need to maintain detailed and accurate records in order to meet your excise obligations and for our audit purposes. These records should document your manufacturing processes, track and account for your stock and record payments of excise duty.
Indicate if your records include those items listed.
Describe the record keeping system you intend to use for your excisable goods.
Tell us if your record keeping system will be paper-based or electronic. For example, you may intend to use a manual ledger, a spreadsheet or a commercial accounting software package. If you will be using an electronic system, tell us how you will back-up these records.
We may ask you to provide sample pages of the record keeping system you intend to use.
For more information, contact us by phone.
You, or a person who is authorised to act on your behalf, must sign the declaration. If the applicant is an entity, only a primary contact or a person authorised by a primary contact to act on behalf of the applicant (an authorised contact) may sign the declaration.
If you lodge this application via Online services for business your myGovID will be accepted as your electronic signature. You will not need to sign the declaration on the application form.
When you lodge your application, you can expect a decision within 28 days of us receiving all the necessary information.
If your application is incomplete, we will contact you for more information. If the information is not provided after a reasonable period of time, you must reapply.
Make sure you have included:
- the application form completed in full
- an A4 size copy of the plan of the premises (including the location of tanks), with the proposed area of manufacture clearly shaded
Keep a copy of your completed application for your records and send the original with all necessary attachments, to us by:
- Online services for business
- mail to
Australian Taxation Office
PO Box 3514
ALBURY NSW 2640
If you lodge your application form via Online services for business you will receive an instant receipt and your application will be actioned faster than if lodged via post.
To lodge via Online services for business, you will need to send a Secure mail message.
First save your completed application form as a separate document on your own computer. Then log in to Online services for business, and select
- Secure mail
- View more topics
- Alcohol, fuel and petroleum products, tobacco, duty free store.
Attach your application form, and any documents we have asked for, as attachments then complete the declaration then Send.
For more information about applying for an excise licence:
If you do not speak English well and need help from the ATO, phone the Translating and Interpreting Service on 13 14 50.
If you're deaf, or have a hearing or speech impairment, phone the ATO through the National Relay Service (NRS) on the numbers listed below:
- TTY users, phone 13 36 77 and ask for the ATO number you need
- Speak and Listen (speech-to-speech relay) users, phone 1300 555 727 and ask for the ATO number you need
- internet relay users, connect to the NRS on relayservice.com.auExternal Link and ask for the ATO number you need.