Ducatiboy stu
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Stills and distillation of alcohol Distillation of alcohol
It is illegal to use a still (of any capacity) to distil alcohol, for example spirits, without an excise manufacturer licence. However you can produce beer or wine for personal use.
The penalties for manufacturing spirits without an excise manufacturer licence are:
Excise duty is payable on all alcohol you distil, whether you have a licence to produce it or not. This includes alcohol you distil for personal use.
For more information see:
Stills
To distil alcohol you must hold an excise manufacturer licence, regardless of the size or capacity of the still. If you do not have an excise licence you will need to obtain permission from us for a still over five litres capacity.
You can own a still of five litres or less without permission but only if you are not using it to distil alcohol.
If you are not a licensed excise manufacturer, you must have permission from us to do any of the following with a still over five litre capacity:
Penalties may apply if you do not have the appropriate permission for a still. The penalties are up to $8,500.
Table 1: Do you need permission for a still?
Example
The still is 5 litres and under
No you don’t need permission, however to use the still to distil alcohol you must have an excise manufacturer licence
Yes, you need to apply for permission from the ATO to buy a still over 5 litres, and you must have an excise manufacturer licence
I was given a still
No, you don’t need permission, however if it will be used to distil alcohol you must have an excise manufacturer licence
Yes, you need to apply for permission from the ATO to obtain a still over 5 litres, and you must have an excise manufacturer licence if you plan to distil alcohol
I want to sell, import or manufacture stills
No, you don’t need permission, however to use the still to distil alcohol you must have an excise manufacturer licence
Yes, you need to apply to the ATO for permission for the still you are selling, importing or manufacturing is over 5 lires
I want to buy a still to distil essential oils or water
No, you don’t need permission from the ATO to buy the still
Yes, you need to apply to the ATO for permission to buy the still if its over 5 litres
I hold an excise manufacturer licence
No, you don’t need to apply for permission. You must make sure your licence covers distillation.
No, you don’t need to apply for permission, but you must make sure your licence covers distillation.
Get it done
It is illegal to use a still (of any capacity) to distil alcohol, for example spirits, without an excise manufacturer licence. However you can produce beer or wine for personal use.
The penalties for manufacturing spirits without an excise manufacturer licence are:
- up to two years in prison
- up to $85,000 or more, or five times the amount of excise duty on the alcohol you have manufactured.
Excise duty is payable on all alcohol you distil, whether you have a licence to produce it or not. This includes alcohol you distil for personal use.
For more information see:
Stills
To distil alcohol you must hold an excise manufacturer licence, regardless of the size or capacity of the still. If you do not have an excise licence you will need to obtain permission from us for a still over five litres capacity.
You can own a still of five litres or less without permission but only if you are not using it to distil alcohol.
If you are not a licensed excise manufacturer, you must have permission from us to do any of the following with a still over five litre capacity:
- manufacture the still
- move or set up the still, for example at your home or commercial premises
- sell or buy the still, for example by a private sale, online
- import the still
- have possession, custody or control of the still.
Penalties may apply if you do not have the appropriate permission for a still. The penalties are up to $8,500.
Table 1: Do you need permission for a still?
Example
The still is 5 litres and under
No you don’t need permission, however to use the still to distil alcohol you must have an excise manufacturer licence
Yes, you need to apply for permission from the ATO to buy a still over 5 litres, and you must have an excise manufacturer licence
I was given a still
No, you don’t need permission, however if it will be used to distil alcohol you must have an excise manufacturer licence
Yes, you need to apply for permission from the ATO to obtain a still over 5 litres, and you must have an excise manufacturer licence if you plan to distil alcohol
I want to sell, import or manufacture stills
No, you don’t need permission, however to use the still to distil alcohol you must have an excise manufacturer licence
Yes, you need to apply to the ATO for permission for the still you are selling, importing or manufacturing is over 5 lires
I want to buy a still to distil essential oils or water
No, you don’t need permission from the ATO to buy the still
Yes, you need to apply to the ATO for permission to buy the still if its over 5 litres
I hold an excise manufacturer licence
No, you don’t need to apply for permission. You must make sure your licence covers distillation.
No, you don’t need to apply for permission, but you must make sure your licence covers distillation.
Get it done