Excisable product manufacture licensing
In order to manufacture any excisable product, the area used is required to be licensed as a manufacturing area under the Customs and Excise Act 1996. Manufacturing areas will be subject to audit, and Customs officers may access the areas at any time.
Excise paymentConditionsManufacture on behalfOffsite storageExemptionsLicensing processCustoms controlled areasFAQs