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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. This allows 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

Except for 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, visit the ATO website​.

Find out more about Excise equivalent goods

Update your licence details

Licence holders are responsible for ensuring that all licence details are correct and up to date.

To apply for a variation, complete a variation form and pay a variation application fee.

Apply online

Create an ICS account

Complete your Warehouse application form

Log in to ICS

Read the Warehouse licence application guidelines

Cost recovery

The Australian Border Force operates on a cost recovery basis. Any fees we collect cover the actual cost of providing our service. This process represents an ongoing commitment by the Australian Government to ensure that we recover fair and accurate costs from those who pay for our services. To view the charging arrangements, see the Cost Recovery Implementation Statement (CRIS).

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