Businesses, Agents and Trade Professionals

Licensing

Licensing information for brokers, depots, warehouses and duty free operators.

We licence customs brokers, depots and warehouses, including 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.

Customs licensing review – update

The focus of the review into licensing regimes under the Customs Act 1901 (as announced in November 2015) was to work with industry and other government departments to identify opportunities to streamline, improve and deregulate the existing licensing regimes.

Given the recent allegations of corruption within licensed entities, we have decided to broaden the scope of the review to specifically focus on the integrity of the licensing regimes and to identify further measures to strengthen the licensing regimes against corruption. We recognise that to be successful, this needs to be done in collaboration with industry. We acknowledge that the allegations relate to a small minority of licensed entities; the vast majority of licensees perform their trusted role with integrity and professionalism.

We will continue the consultative nature of the review and seek input and advice from industry. We will engage with industry on options to strengthen the integrity of the licensing regimes and to ensure we have a holistic and integrated system. Details on how you can be involved and timeframes will be provided shortly.

We are committed to working with industry to ensure that the future licensing regimes have the right checks and balances in place. Additionally, we value industry’s contribution and assistance to the review.

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.