customs brokers, depots and
duty free operators, so that they can carry out import and export roles.
The Australian Taxation Office (ATO) is responsible for administering
Excise Equivalent Goods (EEGs) that are warehoused. Excise equivalent goods are imported alcohol, tobacco and fuel that would have been subject to excise duty had it been produced or manufactured in Australia.
If you are
not proposing to operate a duty free shop, catering bond or providore, you should
apply to the ATO for a customs warehouse licence if you:
- intend to store EEGs in the warehouse, or
- operate a warehouse that only stores EEGs.
More information is available at
Australian Taxation Office website.
Review of customs licensing regimes – final report
We have released the Final Report of the Review of all licensing regimes under the Customs Act 1901. The report outlines the findings of the Review and sets out the 15 recommendations.
We appreciate the contribution to the Review, particularly submissions, feedback on the Issues Paper, and attendance at the workshops.
The Department will continue to work with stakeholders during the implementation of the recommendations.
Any queries regarding the Final Report should be directed to
Changes to licence charges
From 1 January 2016, charges associated with the application and renewal of licences for customs brokers, depots and warehouses changed.
The changes that took effect from 1 January 2016 are:
- introduction of a licence application charge for customs broker and warehouse licences
- reduction in warehouse licence grant charges
- introduction of a variation charge for warehouse licences
- amendments to the grant and renewal charges for customs broker licences.
Further information about the changes to licence charges is available within
Australian Customs Notice 2015/37.