For warehouses

Warehouses are places licensed by the Australian Border Force and used by importers for longer term storage of goods that have not yet been cleared for home consumption, which allows for deferring the payment of import duty and taxes.

The holder of a warehouse licence is responsible for the safe custody and accounting of these goods to the satisfaction of the ABF. Failure to do so will result in the warehouse licence holder being liable for any unpaid duty.

Excise equivalent goods

With the exception of catering bonds, provedores and duty free shops, all private and general warehouses that are to store excise equivalent goods (EEG), either solely or in addition to other goods, must be licensed by the Australian Taxation Office (ATO).

To find out if entities you intend to do business with hold an excise licence or a customs excise equivalent warehouse licence, please visit the ATO website.

Find out more about Excise equivalent goods