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

The Department of Immigration and Border Protection licences customs brokers, depots and warehouses, including duty free operators, so they can carry out their 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 a duty free shop, catering bond or providores, you should apply to the ATO for a warehouse licence if you:

  • intend to store EEGs in a warehouse, or
  • operate a warehouse that stores EEGs.

More information is available at Australian Taxation Office website.

Customs licensing review

We are undertaking a comprehensive public review of all licensing arrangements under the Customs Act 1901.

Terms of reference and a discussion paper have now been released. We invite all interested people and organisations to make a written submission by 31 December 2015.

See Review of all customs licensing arrangements for more information.

Any queries regarding the review or making a submission should be directed to