Excisable goods are made from, or contain, alcohol, tobacco or fuel. When you manufacture excisable goods the place of manufacture will need to be licensed as a Customs controlled area – or licensed manufacturing area.
Once licensed you can only produce the goods in the specified area. The goods will be liable for excise duty when they are moved from the area.
If the goods you produce are actually manufactured by someone else, that person will need to be licensed and be liable for the excise duty.
If you produce wine and cannot store it on your premises, you may be able to store it offsite, but you will need to apply to Customs for an offsite storage area licence.
We can help you with your application and any information you may need to become licensed.
Becoming licensed as a manufacturing area
The owner, occupier or person operating in the area to be licensed will need to:
During the application process the credit-worthiness of the business will be assessed. Depending on the outcome of the assessment we may require some security from you. The security could take the form of:
A bond (with or without sureties).
A guarantee to her Majesty the Queen.
A written undertaking in such form as the Chief Executive may require.
A cash deposit.
A combination of any of the above.
You may also need to provide additional information – either stated on the form or after you have submitted your application.
Send your application and all other information to your local Customs office.