Manufacturer licence
Current situation with manufacturer licences
Currently there's no legal tobacco manufacture occurring in Australia.
Manufacturer licence process
A manufacturer licence for tobacco authorises you to:
- manufacture or produce the excisable tobacco goods specified in the licence
- store products that you will use in the manufacture or production of the excisable tobacco goods.
There are no application or renewal fees for excise duty licences. To ensure we protect excise duty revenue, we may ask you to lodge a financial security.
Contact us if you want to apply.
Licence to grow or deal in tobacco seed, plant or leaf
Current situation
Currently no-one has a licence to grow or deal in tobacco seed, plant or leaf, either for commercial sale or personal use.
Licence process
A licence to grow or deal in tobacco seed, plant or leaf is subject to strict criteria and conditions. We rarely grant them.
There are serious consequences if you don't comply with these rules and conditions.
We won't grant licences to grow tobacco for personal use.
If you apply for a licence, there are many factors we consider in assessing your application, including:
- physical security of the premises
- protection of the revenue
- whether there's a market for the goods.
Contact us if you want to apply.
Obligations
Any business, organisation or person who we approve to hold an excise licence or permission is required to meet the obligations associated with that licence or permission.
If you were granted an excise licence or permission, it would set out the obligations you need to meet, including:
- stock control – manufacturing your tobacco goods, storing and moving products that you will use in the manufacture or production of the excisable tobacco goods
- record keeping – records need to demonstrate that you have met your licence requirements
- lodging an excise return and paying duty
- advising us if your business changes or ceases.
Our Excise guidelines for the tobacco industry have more information on tobacco excise obligations.
How to apply for an excise licence or permission for tobacco and the associated obligations.