Contact us to apply for a licence if
- you wholesale or retail tobacco products in the Indian Ocean Territories (Christmas Island and Cocos (Keeling) Islands) and
- the tobacco products have not been purchased from a licensed wholesaler in the Indian Ocean Territories who has paid the licence fee.
The monthly licence application fee is $20 + 100% of retail sales.
You may also need to apply for a further tobacco licence through the Department of Health’s Tobacco Control Branch website.
When you need a licenceShow more
You need a licence from RevenueWA if you have purchased the tobacco products from a mainland supplier and sell them in the IOT.
- You don't need a licence if you have purchased them from a wholesaler in the IOT who has already paid the licence fee.
- You don't need a licence to sell them on the mainland.
If you sell tobacco products in the IOT that you have purchased from another country, contact the Department of Health’s Tobacco Control Branch.
RevenueWA conducts regular audits of licensed and unlicensed tobacco sellers to ensure compliance with the legislation.