Licensing process

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.

This description was last updated on: Friday, 12 December 2014

Detailed information related to Licensing process

Once we receive your application we may need to:

  • Have discussions with you to ensure that any licence issued contains all the appropriate terms and conditions.
  • Inspect your premises to assess for structural security and safeguards.
  • Request more information from you.

This detail was last updated on Thursday, 20 January 2011

If successful you will receive your license as a manufacturing area. This means you will be able to produce excisable goods in the area you specified in your application.

You will receive a two-part procedure statement which we issue 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.

We have the right to revoke and cancel your licence if there are breaches of any of the terms, conditions, restrictions, or operating procedures.

Penalties are also imposed if excise duty is not returned in accordance with the procedure statement.

You must also keep all your records for a period of seven years and make these available to us if asked.

For information on licence fees – see CCA Annual licence fees.

This detail was last updated on Thursday, 15 March 2012

If you manufacture wine but need to store it elsewhere because you cannot physically accommodate it within the licensed manufacturing area, you can apply for an offsite storage licence.

An offsite storage licence requires that the storage is by or for:

  • the manufacturer of the wine, or
  • the first owner of the wine, if that person is not also the manufacturer of the wine.

When applying you must be the person who owns, occupies or operates the offsite storage facility. This can be a manufacturer or owner who leases the premises for storage purposes, or a transport or storage company who is storing the wine on behalf of the manufacturer or owner.

To apply you will need to:

This detail was last updated on Wednesday, 24 September 2014

We can offer help and advice. Contact the Excise officer at your local Customs office.

This detail was last updated on Thursday, 15 March 2012

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