Terms and conditions of licensing
As part of the licensing process, a two-part procedure statement is issued to all manufacturing areas:
- part 1 contains the terms, conditions or restrictions of the licence
- part 2 contains the operating procedures, which determine the frequency of lodging excise returns.
There is provision for revoking and cancelling the manufacturing area licence where there are breaches of the terms, conditions, restrictions or operating procedures.
Monetary penalties are also imposed where the licensee does not make excise returns in accordance with the procedure statement
All records must be maintained for a period of seven years and made available to Customs, as transactions are subject to audit.
Please contact the Excise officer at your local
Customs office for assistance and information about compliance obligations.