Excisable & duty-free goods

Excisable goods are those which comprise or contain alcohol, tobacco or fuel. When you manufacture any of these goods you need to be licensed as a manufacturing area. You will also need to pay excise duty on your goods when they are moved from the manufacturing area.

In some situations the purchase of duty-free alcohol is permitted for business or commercial purposes.

Learn more about excisable goods, excise duty and the rules governing the purchase of duty-free alcohol.

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