You need written permission from the ATO to provide your products in any container more than 2 litres, unless it is under bond.

The obligation is on you, the producer.

Several members have made enquiries in relation to the supply of spirits in 20 litre containers. Many members are not aware that you need ATO specific written permission to enter spirits or other excisable beverages (OEBs) into the Australian domestic market (that is, leaving your bond) in a container with a capacity of more than 2 litres.

For example, a licensed distiller may want to sell spirit packaged in a 20-litre plastic container directly to pubs and clubs, where it will be used to prepare mixed alcohol beverages (such as cocktails) for consumption on the premises. The distiller cannot sell the spirit to those pubs and clubs without first obtaining written permission from the ATO to enter the spirit packaged in the bulk container into the Australian domestic market.

To apply for permission, submit your request to the ATO in writing and provide:

The ATO cannot give permission to enter spirits or OEBs that are packaged in a container with a capacity of more than 2 litres where they are to be repackaged into any other container for retail sale.

Spirits or OEBs packaged in a container with a capacity of more than two litres can be supplied underbond and repackaging for retail sale may be undertaken at excise licensed premises, prior to the goods being entered into the Australian domestic market.

You can contact the ATO for more information.