Apply for or enquire about a tobacco sellers licence

Apply for a licence if you sell tobacco in the Indian Ocean Territories.

Last updated: 5 August 2025

Contact RevenueWA to apply for a licence if:

you intend to sell tobacco products (wholesale or retail) in the Indian Ocean Territories (Christmas Island and Cocos (Keeling) Islands) (IOT) and
those products were purchased from a wholesaler based on the mainland or overseas who does not have a current IOT Tobacco Sellers Licence.

The monthly licence fee is $20 + 100% of the value of tobacco sold.

RevenueWA conducts regular audits to investigate unlicensed tobacco selling activity and ensure licence-holders are complying with their obligations.

If you sell tobacco products in the IOT, you must also hold a valid tobacco sellers licence issued by the WA Department of Health and comply with requirements for tobacco sellers.

How to apply

Contact RevenueWA for an application form.

You will need to provide the following documents with your application:

Business licence
Trust deed (if the legal entity is a trust)
WA Health Department licence
Photos to show tobacco product storage and security
National Police Clearance Certificate (applicant and associates). If this cannot be provided, we will contact you to organise national criminal screening for the applicant and all associates.

Why we may refuse to issue a licence

We may refuse to issue a licence if:

the Commissioner believes it’s contrary to the public interest.
the Commissioner is not satisfied that the applicant and any associates are fit and proper persons to sell tobacco.
the applicant does not have the necessary financial resources and business skills to conduct a business.
the applicant does not have suitable premises for the safe storage and distribution of tobacco.
the applicant or any associates do not provide the relevant information requested to support the issue of a licence.

Why we may cancel a licence

We may cancel a licence if the licensee or an associate of the licensee is convicted of:

an offence against the Tobacco Sellers Licencing Act 1975, or any law of the Commonwealth or any other State or Territory dealing with the regulation of tobacco or

an offence against any law of Western Australia, the Commonwealth or any other State or Territory for which the maximum penalty on conviction is a fine of $5,000 or more, or a term of imprisonment of 3 months or more.