Excise duty is a tax levied on certain types of goods produced or manufactured in Australia. The goods on which excise duty is imposed are called excisable goods. Excisable goods include alcohol, petroleum, tobacco and coal.

You have to be registered with the Tax Office before you can be licensed to:

• produce, store, deal in or manufacture excisable goods
• move excisable goods underbond (that is, excisable goods on which duty has not been paid)
• lodge returns and claims.

Register for excise purposes only once - once you have registered, you are registered for all excise activities.

If you wish to undertake an excise activity, then you need to apply for the licence relating to that activity.