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:
- understand the conditions of the licence you hold
- meet the responsibilities associated with the licence, including
Excise-equivalent warehouse licence
An excise-equivalent warehouse licence authorises the warehousing of EEGs (other than duty free stores, providores and catering bonds).
As an excise-equivalent warehouse licence holder, your responsibilities include ensuring:
- the physical security of goods
- you can account for the goods
- you meet all legal requirements and licence conditions.
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 an excise-equivalent 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 an excise-equivalent warehouse licence.
Once the Department of Home Affairs has provided you with access to the ICS, you can apply for an excise-equivalent warehouse licence with us.
An excise-equivalent warehouse licence may cover a single warehouse (a separate licence for each site), or multiple warehouses (an entity-level licence). You can apply for either depending on your business needs.
If you are granted an entity-level licence, you may also receive a general movement. This allows you to move and receive underbond goods of the same kind, for which you are licensed, between any other licensed excise-equivalent warehouses.
An excise-equivalent warehouse licence remains in force until it is cancelled.
Varying your excise-equivalent warehouse licence
If you hold an excise-equivalent warehouse licence, you can apply to vary your licence to:
- consolidate your existing licences into an entity-level licence that covers multiple warehouses
- add new warehouses to your existing licence
- remove warehouses from your licence.
We can also vary your excise-equivalent warehouse licence to remove a warehouse if we have reasonable grounds to suspend your licence.
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 customs 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 EEGs in the manufacture of excisable goods. The excise manufacturer licence and the excise-equivalent warehouse licence need to cover the same premises.
Licence fees and securities
You don't need to pay application or renewal fees for licences to store EEGs.
In some cases, we'll grant an excise-equivalent 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 excise-equivalent warehouse licence
If you no longer need an excise-equivalent warehouse licence to store EEGs, you need to request the cancellation of the licence and any associated 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.