Application for a licence to store excisable products – alcohol

When to use this application

If you successfully apply for an excise storage licence, the licence can allow you to:

• store excisable alcohol products
• store and distribute packaged excisable alcohol products including contract storage
• store and distribute bulk excisable alcohol products
• undertake specialty repacking of excisable alcohol products
• repackage excisable alcohol products or concessional spirits including bulk excisable alcohol products
• store concessional spirits for resale.

In these instructions:

• you means the person or entity applying to hold the licence
• premises means the premises to be covered by the licence.

You must hold a valid excise storage licence before undertaking any of the activities listed above.

If you already hold an excise licence and want to undertake additional storage activities, you must apply to have those activities authorised before commencing them.

Before you start your application

Gather the following information:

• business registration details
• details of directors, office holders and associates
• information about the products, premises, and security
• site plans and photographs
• any additional application and declaration forms.

Get the application form

Download: Application for a licence to store excisable products – alcohol (NAT 7176, PDF, 385KB)

To ensure all features of the form work correctly, save the link to your desktop computer or laptop.

To open the saved form, right click on the PDF file in the folder it was saved in, select Open with then select Adobe Acrobat Reader.

Enable Protected View and JavaScript if prompted before filling in the form. This will allow the form to be completed electronically and the dropdown options to display.

The application form is an electronic form. You can type your answers straight into the boxes provided.

Select the Save form button at the end of the form to save the form and resume completing the application after reading the instructions.

Instructions for completing your application

Use these instructions to help you provide complete and accurate information. This will help us assess your application and reduce the need for us to contact you for missing information.

Use the checklist at the end of the instructions to ensure you have all the required supporting documents to submit with your application.

You must:

• place X in all applicable boxes
• provide complete and accurate information for all questions
• provide the photographs requested by copying them into one document
• provide all supporting documents requested in the application.

If any information or supporting documents are not provided, your application may be closed as incomplete, and you will need to reapply.

Go to:

• 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: Storage details
• Section G: Excise payment details
• Section H: Underbond product transfers
• Section I: Recording systems
• Section J: Declaration.

Section A: Applicant details

Question 1

Provide following details of the person or business applying for the licence:

• legal name and trading name
• Australian business number (ABN) or tax file number (TFN)
• business and postal address
• contact numbers.

It is good practice to ensure these details match your Australian Business Register records.

It is not compulsory for you to provide your ABN or TFN, but it will help us process your application.

Important: Excise licences are linked to an ABN and can't be transferred. Applicants should ensure they submit their application under the correct ABN to avoid the need to reapply.

We encourage you to communicate with us online through secure mail in Online services for business (OSB).

Trusts

If the application is for a trust, the applicant's name is the full legal name of the trust, for example: [Name of trustee] as trustee for [Name of Trust].

Provide the ABN for the trust.

Provide a copy of the trust deed including any amendments or deeds of variation.

Question 2

Indicate whether your business is a small business entity or you are an eligible business entity – that is, your business turnover (aggregated annual turnover) is less than $50 million.

Question 3

Describe the type of business you plan to operate, and the date you expect to start trading. Include as much detail as possible.

Question 4

Indicate if you hold, or intend to acquire, a State liquor licence.

Section B: Bank account details

Question 5

Provide the bank account details to be used for any refunds of excise duty. The nominated account must be held in the name of the applicant.

Section C: Authorised contact details

Question 6

Provide the name, position and contact details of the people authorised to provide information about this application. This could be yourself as the applicant, or another person you nominate.

Ensure the people listed appear as an authorised contact in online services.

Only provide an email address if the contact has authorised to communicate with us by email about this application.

Section D: People involved in the management of the business

Before granting a licence, we need to do some background checks. All the individuals nominated must 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 you if we require a criminal history check after we receive your application.

Question 7

Provide details of all the people who will participate in the management or control of the business which is applying for the licence. Examples include officers or directors of a company or partners in a partnership.

You should also provide details of anyone who is responsible for daily decision making or maintenance of records on the:

• quantity of goods stored
• storage of the 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.

All individuals nominated must complete a Fit and proper person declaration (NAT 74815) form.

Question 8

Provide details of all people who will participate in the management or control of the premises.

For excise licensing purposes, the premises are the areas where the excisable goods will be stored.

Include details of anyone who has:

• control over access to the premises
• unsupervised access to the premises
• out-of-hours access to the premises
• keys to the premises
• ownership, leasehold rights or other authority to occupy or control the premises, including the primary leaseholder or head tenant.

All individuals nominated must complete a Fit and proper person declaration (NAT 74815) form.

Question 9

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.

Examples include a parent or subsidiary company, shadow directors, or any entity that provides financial backing or funding for the business.

We will advise who needs to complete a Fit and proper person declaration (NAT 74815) form.

Section E: Premises

Site plan

You must provide a site plan of the premises to be licensed (referred to as the establishment).

The plan needs to:

• be accurate and complete
• be drawn to scale
• clearly outline and shade the area to identify the areas where the excisable goods will be stored
• show the location of any bulk storage tanks, or provide a separate plan
• show the location of the building in relation to surrounding streets and adjoining buildings.

Question 10

If the premises are not licensed, an establishment identification number will be issued with the licence.

If the premises already have an excise establishment identification number, provide the number.

Question 11

Provide the name for your premises. This will become the establishment name and will be on the licence and any associated permissions.

This could be a name commonly used within your business to identify the premises.

Question 12

If you do not hold a customs warehouse licence for the premises, indicate if you have applied, or intend to apply, for a customs warehouse licence.

If you hold a customs warehouse licence for the premises, provide your Customs establishment identification number.

Under delegation, we are 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, alcohol, fuel and petroleum products.

Question 13

Provide the street address of your premises.

Question 14

Provide detailed information about your premises so we can assess if they are suitable to be licensed.

Include details of:

• the construction materials used for floors, walls, ceilings and doors
• the number of storeys in each building
• the number of buildings on the site
• boundary fencing, including the type and height of fencing
• fire safety measures, such as fire alarms, smoke detectors and sprinkler systems
• details of plant and equipment.

You must also provide clear photographs of the premises, including:

• the exterior of the premises
• storage areas
• entrances and exits
• major plant and equipment in place.

Question 15

Provide detailed information about the security measures in place at the premises so we can assess whether they are suitable.

The security standard we require is generally the same as the normal commercial standard. However, this can depend on the quantity and nature of the goods you will store.

Include details of:

• locks, bars or other physical security measures on doors and windows
• burglar alarms, security lighting, security patrols and CCTV systems
• gate security arrangements, including how you
  • identify people entering and leaving the site
  • verify their authority to access the site
  • monitor the type and quantity of goods entering and leaving the site
• surveillance systems and how recordings are stored and retained
• access control procedures, such as the management of keys, swipe cards and security codes
• procedures for responding to security incidents or breaches, including back-to-base monitoring where applicable.

You must provide clear photographs of:

• the exterior and interior of all relevant buildings
• all doors and windows
• security systems, including alarms, CCTV cameras and access control devices
• perimeter fencing, gates and other boundary security measures.

Question 16

Provide details of the containers, plant and equipment you will use to store or repackage alcohol products.

Include details of:

• the number and capacity of storage tanks
• temperature measuring equipment
• weighing equipment used in determining volume
• equipment used to measure alcoholic strength
• volume measuring equipment
• packaging equipment, such as bottling or canning machines.

You must also provide clear photographs of all relevant containers, plant and equipment.

Question 17

You must either own the property, or have the legal right to occupy, access and control it. Indicate if you are the owner.

If you are the owner of the premises, provide evidence of ownership, for example a council rates notice.

If you are not the owner, you must demonstrate that you have legal right to occupy, access and control the premises.

Provide details of the owner's name and contact details, and information about the lease or arrangement.

This may include:

• a signed and dated lease agreement outlining the start and end dates of the lease or arrangement
• a sublease agreement
• a licence to occupy
• a rental agreement
• another legally enforceable arrangement.

Include:

• the owner's name and contact details
• the names of all parties to the arrangement
• the period of the arrangement
• whether you have sole access to and control of the premises.

Where the premises are leased, sub-leased, shared, or occupied by multiple entities, provide a copy of the agreement with full details of the occupancy and leasing arrangements, including:

• the legal entity or entities occupying the premises
• the nature of each entity's use of the premises
• the areas of the premises occupied by each entity
• details of any lease, sub-lease, licence to occupy, or other occupancy agreement
• evidence demonstrating your right to possession and control of the areas to be licensed.

Section F: Storage details

Question 18

Select the best descriptions of your proposed storage activities.

See Alcohol excise and key terms for general excise terms and their meanings.

Question 19

Provide details of the skills and experience you have available to support the proposed activities.

The skills and experience may be provided by:

• you
• your employees
• a consultant or business associate engaged to assist you.

Include details of:

• experience in the proposed activities
• educational qualifications relevant to the proposed activities
• experience with excise obligations, such as lodging returns or applying for movement permissions
• any previous dealings with us relating to the payment of excise duty
• knowledge and experience relevant to the industry.

Question 20

Indicate if you are the owner of the products to be stored at your premises.

If you are 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.

Question 21

If you intend to move excisable goods from your licensed premises to other licensed premises before the excise duty is paid (underbond), provide details of:

• who you will be distributing to
• a description of the products you intend to move.

You must have a movement permission from us before moving underbond excisable goods between licensed premises.

See Permission to move excisable alcohol products for further information and applications forms.

Question 22

Provide details of the products you expect to move through your storage premises in any 12 month period.

Include the:

• type of products, for example beer or spirits (like vodka or gin)
• total quantity of each product type in litres.

Question 23

If you are selling concessional spirits, provide details of the products you expect to sell in any 12 month period.

Include the:

• type of product, for example undenatured, denatured or specially methylated
• total quantity of each in litres.

Question 24

If you intend to repackage any excisable products, the character of the product must not change.

Provide a description of the:

• original product, alcoholic strength (%ABV) and package size
• new package type and size.

Examples:

• Whisky, 46% ABV, 12 × 700ml bottle cartons -> 6 × 700ml bottle packs
• RTD (premixed vodka), 5% ABV, 24 × 330ml can cartons -> 6 × 330ml speciality packs
• Vodka, 40% ABV, 1,000L drum -> 12 × 700ml bottle cartons.

Question 25(a)

Explain how you intend to accurately measure the alcoholic strength (% ABV) and volume of bulk alcohol (corrected to 20°C) that you receive, deliver or repackage.

To correctly report your liability for excise duty, you need to be able to determine the alcoholic strength and volume of the bulk alcohol to a reasonable standard of accuracy.

Excise (Alcoholic Strength of Excisable Goods) Determination 2019 and Excise (Volume – Alcoholic excisable goods) Determination 2019 set out the requirements of measuring the alcoholic strength and volume of alcoholic excisable goods and provide a means for working out the duty payable when variations occur.

Equipment used to measure the alcoholic strength and volume must comply with applicable legal measurement requirements and consistently produce accurate results.

For more information, contact the National Measurement InstituteExternal Link.

Strength

Explain how you will determine and record the alcoholic strength (% ABV) of the products, corrected to 20°C.

Your response should describe:

• the equipment or method you will use to test alcoholic strength
• how you will ensure the measurement is accurate
• how the measured alcoholic strength will be corrected to a standard temperature of 20°C
• any calculations, correction tables, software, instruments or procedures used to apply the 20°C correction
• who will perform the testing and maintain the records.

Methods that may be used are:

• gas chromatography
• near infra-red spectrometry
• distillation followed by the gravimetric measurement of the distillate or by measurement in a density meter
• any other method that can measure the alcoholic strength of a product to an accuracy of + or − 0.2 percentage points of the actual strength.

Volume

Explain how you will determine and record the volume of excisable goods held in bulk vessels, corrected to 20°C.

These can include tanks, storage vessels or other containers used to hold excisable goods before they are packaged for sale.

Your response should describe:

• the equipment or method you will use to measure volume
• how measurements will be taken and recorded
• how you will ensure the measurements are accurate and reliable
• how the measured volume will be corrected to a standard temperature of 20°C
• any calculations, correction tables, software, instruments or procedures used to apply the 20°C correction.

Question 25 (b)

If you are repackaging alcoholic products or beverages, describe how you will determine the volume of your final fill of the repackaged products corrected to 20°C.

These can include kegs, bottles or cans used to package excisable goods for sale.

Your response should describe:

• the equipment or method you will use to measure the final fill volume of packaged products
• how measurements will be taken and recorded
• how you will ensure the measurements are accurate and consistent
• how the measured fill volume will be corrected to a standard temperature of 20°C
• any calculations, correction tables, software, instruments or procedures used to apply the 20°C correction
• who will perform the measurements and maintain the records.

The final fill volume must be determined to a reasonable standard of accuracy to ensure excise duty is correctly calculated and reported.

Question 26

Indicate if the measuring equipment you intend to use to determine your excise liability has been professionally calibrated.

This includes equipment used to measure:

• alcoholic strength
• volume
• weight
• temperature.

If you have calibration certificates, provide copies with your application.

Section G: Excise payment details

Question 27

Indicate if you will be responsible for paying the excise duty or lodging excise returns when the goods are entered into the Australian domestic market (for home consumption).

If you are not responsible, select No and provide details of the nominated person or entity that will be responsible. If the responsible party is:

• an individual, complete question 27(a)
• a business or other entity, complete question 27(b).

We will only contact those nominated for more information about the payment of excise duty and lodgment of excise returns. We will not contact them about other aspects of your application.

If you are responsible, select Yes and a payment method.

Periodic payment

Choose this payment method to pay excise duty and lodge excise returns on a periodic basis after the goods have been delivered for home consumption.

If you select this method, we will provide an application form for an excise periodic settlement permission (PSP) to complete, which will be assessed independently of your licence application.

Eligibility for a PSP is based on a range of factors, including your tax compliance history.

If you have limited compliance history, you may be required to pay excise duty before goods are delivered for home consumption until a compliance history has been established.

Payment prior to clearance

Choose this payment method to pay excise duty and lodge excise returns prior to the delivery of the goods for home consumption.

For more information about excise payment methods, return obligations and due dates, see Lodging and paying – excisable alcohol.

Question 28

This question has been replaced with the application for an excise periodic settlement permission. No response is required.

Question 29

This question has been replaced with the application for an excise periodic settlement permission. No response is required.

Question 30

Indicate if you hold insurance that covers the excisable goods stored at your premises, including both the excise duty and amounts equivalent to excise duty that may become payable if those goods are lost, stolen or otherwise cannot be accounted for.

Under excise law, we may ask you to account for excisable goods that are under your control. If goods on which excise duty has not been paid can't be satisfactorily accounted for, you may be required to pay an amount equal to the excise duty that would have been payable on those goods. This can include goods that are stolen from your premises.

Where insurance is not held, we may seek evidence of your financial capacity to pay any excise duty that becomes payable on unaccounted for goods, including goods that are stolen from your premises.

For more information, see Excise Guidelines: Accounting for excisable goods.

Section H: Underbond product transfers

Question 31

Indicate if you intend to move excisable products from your premises to another licensed premises before the excise duty is paid (underbond).

You must have a movement permission from us before moving underbond excisable goods between licensed premises.

For more information and application forms, see Permission to move excisable alcohol products.

Question 32

Indicate if you intend to export excisable goods.

You must have a movement permission from us if you intend to move excisable goods from your licensed premises (or another licensed place) to a place of export.

Before you export your product, you must report them to the Australian Border Force on an Export Declaration and obtain a cleared export declaration number (EDN). Keep a record of the EDNs with the goods you move to a place of export.

For more information and application forms, see Permission to move excisable alcohol products.

Section I: Recording systems

You must maintain complete and accurate records to meet your excise obligations and support any compliance reviews or audits.

Your records should provide a clear audit trail of:

• the quantity and location of all excisable goods stored
• stock movements, transfers, losses and disposals
• alcoholic strength and volume measurements used to calculate excise duty
• how the products are repackaged, if applicable
• excise returns, permissions and duty payments.

Your record keeping system should enable you to account for all excisable goods under your control from receipt through to delivery, export, destruction or other disposal. They should also demonstrate how your excise obligations have been calculated and met.

For more information, see Record keeping as an excise licence holder.

Question 33

Indicate if your records include each of the items listed.

Question 34

Describe the record keeping system you will use to manage your excisable goods and meet your excise obligations.

Tell us whether your records will be maintained:

• electronically
• in paper form
• using a combination of electronic and paper records.

Describe the system you intend to use, such as:

• a manual ledger
• spreadsheets
• accounting or inventory management software
• a dedicated excise record keeping system.

Your response should explain how the system will be used to:

• records goods inwards and outwards
• track stock levels and stock movements
• record losses, disposals and transfers
• calculate and support excise liabilities
• maintain records of excise returns, permissions and duty payments.

If you will be using an electronic system, explain:

• how records will be backed up and protected from loss
• how often backups will be performed
• who will have access to the records.

We may ask you to provide sample records, screenshots or example reports from your record keeping system.

Section J: Declaration

The declaration must be completed by you, or by a person authorised to act on your behalf.

If the applicant is a business or other entity, the declaration can only be signed by:

• a primary contact
• an authorised contact.

For more information, see Primary contacts and authorised contacts.

If you lodge this application through Online services for business or Online services for agents, your myID will be accepted as your electronic signature. You should still enter the signatory's name, position held, business email address and the date in the declaration section of the form.

If you lodge by mail, you will need to physically sign the application form.

Finalising and lodging your application

Review your application form to ensure you have:

• completed the application in full
• collated all the supporting documents.

This will help us assess your application and reduce the need to contact you for missing information.

Print the application form to PDF:

1. select the Print form button at the end of the form
2. when the Print window opens, choose Microsoft Print to PDF as the printer
   (or your computer’s PDF printer)
3. select the Print button in the print window, which will open the Save Print Output As window
4. select the desired location or folder, give the file a name, and save it as a PDF.

This process removes the macros, locks the content, and improves deliverability, as it creates a smaller, more stable file that is less likely to become corrupted or to trigger warnings.

Checklist of supporting documents

Use the following checklist to ensure you have all required supporting documentation to submit with your application:

• completed and physically signed Fit and proper person declaration (NAT 74815) forms for all individuals listed at Questions 7 and 8
• a site plan of the premises
• photographs of the premises, security and equipment collated in one document
• evidence of ownership, for example council rates or signed lease or occupancy agreement
• list of the owners of the products to be stored at the premises, if insufficient space on the form
• calibration certificates, if applicable
• signed movement permission applications, if applicable
• additional details where there is insufficient space on the form.

If the required supporting documents are not provided, your application may be closed as incomplete, and you will need to reapply.

How to lodge your application

Keep a copy of your completed application and supporting documents for your records.

Send the application form with copies of the supporting documents to us either online, through your registered tax agent or by mail.

Lodge through Online services for business

If you lodge your application through Online services for business:

• you will receive a receipt number once the message has been successfully sent
• it is more secure and will be received sooner than if lodged by mail.

To lodge your application through Online services for business you will need to send a secure mail message:

1. Log in to Online services for business.
2. Select Communication, then Secure mail.
3. Create a New message.
4. Select View more topics from the Topic list.
5. Select Excise from the Other topics list.
6. Select Alcohol, fuel and petroleum products, tobacco, duty free store from the Subject list.
7. Attach the application form and all supporting documents we have asked for.
8. Add an email address for email notifications.
9. Complete the Contact details.
10. Tick the Declaration box and Send.

For help with lodging your application through Online services for business, see Communication menu or phone us on 13 28 66.

Tracking the progress of your application

You can track the progress of your application using Your dealings under the Communication menu.

Lodge through Online services for agents

If a tax agent lodges the application through Online services for agents:

• they will receive a receipt number once the message has successfully been sent
• your application will be received sooner than if lodged by mail.

To lodge the application through Online services for agents the agent will need to send a practice mail message:

1. Log in to Online services for agents.
2. Select Communication, then Practice mail.
3. Create a New message.
4. Select View more topics from the Topic list.
5. Select Excise from the Other topics list.
6. Select Alcohol enquiry from the Subject list.
7. Select I am enquiring on behalf of client.
8. Search for and select your client.
9. Attach the application form and all supporting documents we have asked for.
10. Complete the Contact details section.
11. Tick the Declaration box and Send.

Lodge by mail

Mail your completed application form, and all supporting documents we have asked for, to:

AUSTRALIAN TAXATION OFFICE
PO BOX 3514
ALBURY  NSW  2640

How we assess your application

We decide if you are 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:

• directors
• officers
• shareholders
• managers or supervisors
• employees.

For partnerships, we will check that all the partners 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 whether:

• 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, having regard to the quantity and type of goods and the nature of the premises
• you will have a market for the goods
• you are able to keep proper books of account for audit purposes
• the grant of a storage licence would delay liability for duty
• it is necessary to refuse to grant the licence to protect revenue.

Service standards

You can expect a decision on your application within 28 days of us receiving all the necessary information.

If any information or supporting documents are not provided, your application may be closed as incomplete, and you will need to reapply.

More information

If you need more information about applying for an excise storage licence, see Excise on alcohol or contact us.