Areas used for the manufacture of goods that are subject to excise duty — potable alcoholic beverages (including ethyl alcohol), tobacco products, motor vehicle fuels, and some food preparations containing alcohol (as described in the Third Schedule to the Customs and Excise Act 1996) — are required to be licensed as a Customs Controlled Area (CCA). This Fact Sheet covers many of the common questions asked by persons seeking to become involved in these operations.What areas are required to be licensed by Customs as a CCA?Are any areas exempt from the requirement to be licensed?How do I apply for a CCA licence?Is there a licence fee payable?What if I choose not to become licensed?Which goods are subject to excise duty?How is excise duty collected and paid to Customs?What happens if I manufacture excisable goods on behalf of someone else once I am licensed?Are there any instances when excise duty is not payable?What are the requirements for exporting excisable goods?What requirements are there for determining alcohol strength if I am manufacturing alcoholic beverages?Can I sell wine, beer or spirits to the public?What records do Customs require?Can excisable goods be stored elsewhere, outside of a CCA?Form 1 - Application for Customs Controlled Area Licence
Print