Application for a licence to store excisable goods with permission to sell duty-free

When to use this form

Use this form to apply for a licence if you intend to store excisable goods and sell the products duty-free.

Factors we consider when assessing your application

We will decide if you're a fit and proper person to hold an excise licence. We may check whether you've been convicted of a criminal offence.

For companies, we will check that they are fit and proper to hold a licence, including the people involved in managing or controlling the company. These people include:

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

For partnerships, we'll check that all the partners are fit and proper to hold a licence.

We'll also consider other factors, including if:

• you have, or have available to you, the skills and experience needed to carry out the activity that would be allowed under the licence
• the physical security of the premises is adequate, considering the nature of the premises, the quantity and type of goods and the systems you'll have in place to keep your goods safe
• your plant and equipment are suitable, considering the type of goods and the nature of the premises
• you'll have a market for the goods
• you're able to keep proper records
• it's necessary to refuse to grant the licence to protect revenue.

Depending on the circumstances, we may ask you to provide a financial security. We may also apply conditions to your licence.

The application form

The Application for a licence to store excisable goods with permission to sell duty-free form is designed to be completed on a desktop or laptop computer (not on a mobile device such as a smartphone or tablet). You'll need to use Adobe ReaderExternal Link software to view the form.

Because this is an electronic form, you can type your answers straight into the boxes provided.

Some questions will only be displayed if we need you to answer them. If you want to see all the questions before filling in the form, use the Print form with all questions button to print a copy.

How to get the form

Double-clicking the form won't open it. The form will not load on a mobile device, tablet or within a browser.

To complete the form, you must save it to your desktop computer or laptop (with the latest version of Adobe Acrobat installed) by following these steps.

• To download, right click on Application for a licence to store excisable goods with permission to sell duty-free (NAT 7231, PDF, 1.5MB)This link will download a file
• Select Save target as (or a similar option depending on your internet browser) to save it to your computer.
• To open your saved form, right click on the PDF file in the folder it was saved in, select Open with then select Adobe Acrobat Reader DC.
• Enable JavaScript if prompted before filling in the form. If JavaScript is not enabled, additional questions will not be populated and the form will be incomplete.
• Once you've completed your form, save using the Save form button at the end of the form.

Note: Update your default app for PDF file types to Adobe Acrobat Reader DC to open all PDF files with Adobe Acrobat.

Instructions for completing the application form

These instructions will help you complete the Application for a licence to store excisable goods with permission to sell duty-free form.

Applicant details

Question 1

It's not compulsory for you to provide your Australian business number (ABN) or tax file number (TFN), however it will help us process your application faster.

If you operate your business as a trust, enter the ABN of the trustee in its capacity as trustee for the trust.

Question 2

You need to be as specific as possible when you describe the business you're intending to operate. This will help us determine if we need more information.

People involved in the management of the business

Question 5

People who will manage or control the business to be licensed could include officers or directors of a company, or partners in a partnership.

You need to include details of anyone who is responsible for daily decision-making or maintaining records on the:

• quantity and description of goods stored
• sale or disposal of the goods
• movement of the goods – such as deliveries, receipt and dispatch.

People in positions such as warehouse manager or production manager should also be included in this section.

All the people you've included must complete a Fit and proper person declaration form. This will allow us to carry out background checks.

Some of these individuals may also need to complete a Consent to criminal history record check form and provide the necessary identification documents. We'll let you know if anyone needs to complete this form once we've received your application.

People involved in the management of the premises

Question 6

People who will manage or control the premises to be licensed includes anyone who has:

• control over access to the premises
• out-of-hours access to the premises
• keys to the premises.

The premises are the areas where excisable goods will be sold or stored.

All the people you've included must complete a Fit and proper person declaration form. This will allow us to carry out background checks.

Some of these individuals may also need to complete a Consent to criminal history record check form and provide the necessary identification documents. We'll let you know who needs to complete this form once we've received your application.

Premises

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 mark the area where the excisable goods will be stored
• show all access points and security measures in place.

The area to be licensed must be clearly outlined in red. This is where sales or storage must take place and is referred to as 'the establishment'.

The plan must also clearly show the location of the building in relation to surrounding streets and adjoining buildings.

Question 7

If we've already issued an excise establishment number for these premises, enter that number in the space provided.

If the premises are not already licensed, we'll issue an excise establishment number with your licence.

Question 8

The name you give could be the common name used within your business to describe your premises. This will become your establishment name when we issue your licence.

Question 10

We may ask you to supply photographs to support the details provided.

Question 11

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

We may ask you to supply photographs to support the details provided.

Question 12

We need to know if you have right of possession and control over the premises.

If you're the owner of the premises, we may ask for a copy of the certificate of title.

If you're not the owner, but lease the premises, provide the name of the owner and details of:

• all the parties to the lease
• the period of the lease
• 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 other people with access and control and their terms of access.

We may ask for a copy of the lease agreement.

If you don’t have a lease, 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 other people with access and control, and their terms of access.

Storage details

Question 14

You need to indicate the type of duty-free operation (including the relevant permission to sell duty-free) you are applying for. Choose from the following:

• On airport inwards duty-free      

These shops are licensed to sell excisable and customable duty-free goods to travellers arriving in Australia on international flights. These stores are located at international airports before Customs clearance. 

• On airport outwards duty-free      

These shops are licensed to sell excisable and customable duty-free goods to travellers leaving Australia. Goods sold in these shops are not placed in sealed bags. These stores are located at international airports after Customs clearance. 

• Off airport outwards duty-free      

These shops are licensed to sell excisable and customable duty-free goods to relevant travellers leaving Australia on international trips. The goods sold are placed in sealed bags and presented for inspection by authorised collection agents when leaving Australia. These stores are located on the 'landside', such as in the city centre, or at international airports before entering the Customs controlled area. 

Question 15

Indicate whether you have an agreement with 'Duty Free Security Company Limited' for docket retrievals at the airport. If you are an 'off-airport' outwards duty-free operator you will need to have an arrangement in place.

Note: You must pay excise duty within 21 days after the end of the month for goods itemised in dockets that have not been retrieved. You do this by completing the Duty-free operator return form.

Excise payment details

Question 21

We recommend you take out commercial insurance that would also cover an amount equal to the excise duty that would have been payable in the event of theft or loss of your excisable goods.

You're responsible for the excisable goods in your possession, custody or control. If you fail to keep those goods safe or can't account for them to our satisfaction, you may be required to pay an amount equal to the excise duty that would have been payable on the goods.

Record-keeping systems

Question 22

These records are the minimum requirements for you to hold a storage licence. You need to maintain detailed and accurate records to meet your excise obligations and for our audit purposes. These records should:

• document your processes
• track and account for your stock
• record payments of excise duty.

Contact us if you select any of the No boxes.

Declaration

You, or a person who is authorised to act on your behalf (an authorised contact), must complete the declaration. If the applicant is an entity, the declaration can only be completed by a primary contact or a person authorised by a primary contact.

If you lodge this application through Online services for business, your electronic credential will be accepted as your electronic signature.

Lodging your application

Before you lodge your application form make sure you have:

• completed all the relevant sections
• completed and included Fit and proper person declaration forms for people involved in the management of your business or premises
• attached an A4-size copy of the plan of the premises with the proposed area of storage clearly outlined in red.

Keep a copy of your completed application for your records and lodge the original through:

• secure mail in Online services for business
• mail to

Australian Taxation Office
PO Box 3514
ALBURY  NSW  2640

Lodge through Online services for business

If you use Online services for business to lodge your application, it is more secure and will be processed faster than if you lodge by mail.

Follow these steps to lodge through secure mail in Online services for business.

1. Fill in the application form
2. Save the completed form as a PDF to your computer
3. Log into Online services for business
4. Select Communication then Secure mail
5. Create a New message
6. Select View more topics from the Topic list
7. Select Excise from the Other topics list
8. Select Alcohol, fuel and petroleum products, tobacco, duty free store from the Subject list
9. Attach the application form, fit and proper person declaration forms, and the plan of the premises with the proposed storage outlined
10. Provide your contact details and complete the declaration
11. Select Send.

You will receive a receipt number once you've lodged your application.

Tracking your application progress

You can track the progress of your application in Online services for business.

Select Your dealings from the Communications menu.

Service standards

You can expect a decision on your application 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 isn't provided after a reasonable period, we'll ask you to reapply when you can provide the information we need.

Contact us

If you need more information, you can contact us or visit Types of excise licences – alcohol.

How to complete the application for a licence to store excisable goods with permission to sell duty-free.