Application for a licence to store excisable products – alcohol

These instructions will help you complete your Application for a licence to store excisable products – alcohol (NAT 7176, PDF 385KB)This link will download a file.

When to use this application

Use this application to apply for an excise licence 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.

When we say 'you', we are referring to the person or entity applying to hold the licence. When we say 'premises' we mean the premises that are to be licensed.

You must be licensed before you undertake any of the above activities. If you already hold an excise licence for a different activity, you must complete a new application for all additional activities.

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 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, 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.

Completing your application

• You must provide the additional information described in the instructions when you lodge your application.
• Answer all questions.
• Place X in all applicable boxes.

Section A: Applicant details

Question 1

Provide the legal name and trading name of the individual or business applying for the licence and the relevant Australian business number (ABN) or tax file number (TFN).

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

Where possible, we like to do business with you online. If you would like to receive correspondence by email, provide an email address here.

Trusts

If the application is made for a trust, the applicant is the trustee and the ABN is the trustee's ABN in its capacity as trustee for the trust.

Question 2

Indicate whether your business is a small business entity, that is, your business turnover (aggregated turnover) is less than $10 million. If you are entitled to the small business concession, you can choose between weekly or monthly settlement of your duty liability.

See also:

• Guide to small business entity concessions

Question 3

Describe the business you are intending to operate and your proposed commencement date for operations. Be as specific as possible as this will assist us to make a decision on your application more quickly.

Question 4

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

Section B: Bank account details

Question 5

Complete this section if you expect to receive a refund of excise duty. The bank 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 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.

Section D: People involved in the management of the business

Before granting a licence, we need to do some background checks. You, and all the individuals nominated in this section, may need 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 you if we require a criminal history check after we receive your application.

Question 7

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.

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 the people who will participate in the management or control of the premises. All individuals nominated must complete a Fit and proper person declaration (NAT 74815) form.

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 storage of excisable goods will take place.

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.

See also:

• Contact us

Section E: 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 define the area where the excisable goods will be stored.

The area to be licensed must be defined by shading. This is where 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. If you use bulk storage tanks, indicate the location of all tanks either on the site plan or on a separate plan.

Question 10

If we have already been 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.

Question 11

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.

Question 12

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

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.

Under delegation, the Australian Taxation Office (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.

Question 13

Provide the street address of your premises.

Question 14

Provide details and photos 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
• details of plant and equipment.

Question 15

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 quantity and nature of the goods to be stored.

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
• 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 photos of the interior and exterior of the building, including all doors and windows, security systems, perimeter fencing, and major plant and equipment. Failure to provide comprehensive photos may delay us issuing your licence.

Question 16

Provide details and photos of containers and other equipment you will use to store or repackage your alcohol products. The type of information you should provide may include:

• the number and capacity of storage tanks to be used
• temperature measuring equipment
• weighing equipment used in determining volume
• alcoholic strength measuring equipment
• volume measuring equipment
• repackaging machines, for example bottling equipment.

Question 17

You must have right of possession and control over the premises. Indicate if you are the owner.

If you are 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 are 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 schedule to the lease.

If you do not 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 are not the only person with access to and control of the premises, list all the people who have and their terms of access.

Section F: Storage details

Question 18

Select the best descriptions of your proposed activities.

Question 19

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.

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 products from your licensed premises to other licensed premises underbond, provide details of who you will be distributing to and a description of the products you wish to move.

Underbond means under ATO control, that is, product on which excise is payable but has not been paid.

You will also need a movement permission from the ATO. You can apply for a movement permission by completing an application form available at Moving excisable goods or by phoning us.

Question 22

Provide details of the type of products, for example beer or spirits (like vodka or gin), as well as the total quantity of products, you expect will move through your storage premises in any 12 month period.

Question 23

If you are selling concessional spirits, list the types of products, for example whether undenatured, denatured or specially methylated, and the total quantity of each of those products, you expect to sell in any 12 month period.

Question 24

If you intend to repackage any excisable products, provide a description of the product including package type and size.

Question 25 (a)

Indicate how you will accurately measure the volume and alcoholic strength 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 volume and alcoholic strength of the bulk alcohol to a reasonable standard of accuracy.

Excise (Volume – Alcoholic excisable goods) Determination 2019 and Excise (Alcoholic Strength of Excisable Goods) Determination 2019 provide rules that govern the measurement of the volume and alcoholic strength of alcoholic excisable goods and also provide a means for working out the duty payable when there are variations.

Volume

Equipment used to measure the volume must comply with legal requirements that relate to measurements and consistently produce an accurate result.

For more information about the legal requirements of measurements, contact the National Measurement InstituteExternal Link.

Strength

Equipment used to measure the alcoholic strength must comply with legal requirements that relate to measurements. For more information about the legal requirements of measurements, contact the National Measurement InstituteExternal Link.

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.

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.

Refer to question 25(a) for information on volume measurement.

Question 26

Indicate if the measuring equipment you intend to use to determine your excise liability has been professionally calibrated. Measuring equipment includes equipment used to measure alcoholic strength, weight, volume and temperature.

Where obtained, submit a copy of the certificate or certificates of calibration with your application. 

Section G: Excise payment details

Question 27

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:

• Select 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. Permission to pay periodically is not granted automatically. If not granted, you will be required to pay prior to clearance.
• Select Payment prior to clearance if you prefer to pay excise duty and lodge excise returns prior to the delivery of the goods for home consumption.

If you are 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.

Question 28

If you are eligible for the small business entity concession, indicate whether you are applying for weekly or monthly settlement of your liability.

If you are ineligible for the small business entity concession, you must choose weekly.

Question 29

Tick the day you would like to lodge your excise returns and pay excise duty.

Question 30

Indicate whether you have obtained commercial insurance that includes an amount to cover any excise duty payable in the event of theft or loss of products, which are in your possession, custody or control. As part of the application process we may request further details.

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 are 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.

Section H: Underbond product transfers

Question 31

Indicate if you will be moving goods from your premises to another licensed premises before the excise duty is paid.

You must have a movement permission from us before you can do this. Applications for movement permissions are available at Moving excisable goods or by phoning us.

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 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 export your product, you need to get a 'cleared' export declaration number (EDN) from the Australian Customs and Border Protection Service.

Next steps:

• Applications for export movement permissions are available at Moving excisable goods or by phoning us

Section I: Recording systems

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

See also:

• Records you need to keep

Question 33

Indicate if your records include those items listed.

Question 34

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.

Next step:

• Contact us

Section J: Declaration

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 myID will be accepted as your electronic signature. You will not need to sign the declaration on the application form.

See also:

• Primary contact and authorised contacts

Service standards

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.

Before you lodge your application

Make sure you have included:

• the application form completed in full
• completed Fit and proper person declaration (NAT 74815) forms
• an A4 size copy of the plan of the premises with the proposed area of storage clearly shaded (including location of tanks if required)
• photographs of the premises, plant and equipment, and security measures
• certificates of calibration for storage vessels and measuring equipment to be used in determining excise liability if required.

Lodging your application

You can lodge your application online using Online services for business. Simply follow these steps:

1. fill in the application form
2. save the completed application as a PDF to your system
3. log in to Online services for business
4. select Secure mail from the Communication menu
5. select New
6. select View more topics, and then Excise
7. select Alcohol, fuel and petroleum products, tobacco, duty free store from
8. attach the application and any additional documents
9. select Send.

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

See also:

• Online services for business

More information

For more information about applying for an excise licence:

• refer to Excise on alcohol
• contact us by phone
• email us at alcohol@ato.gov.au

If you would like to speak to us in a language other than English, phone the Translating and Interpreting Service on 13 14 50.

If you have difficulty hearing or speaking on the phone, you can contact us through the National relay service (NRS)External Link using your preferred call option.

How to complete an application for a licence to store excisable products - alcohol. NAT 7176.