- Start importing
- Prohibited and restricted imports
- Import animals
- Commercial ships and cruise liners
- Lodge your import entry
- Valuation for import
- Preferential tariff duty rates
- Customs rulings
- Customs exchange rates
- Import payments and refunds
- Deferred accounts for importers
- Deferred accounts for brokers
- Import forms and documents
- What is excise?
- Apply for a licence
- Lodge your excise entry
- Claim excise duty remission or refund
- Pay excise duty and other charges
- Apply for excise duty credit or drawback
- Moving excisable items
- Changing, suspending or cancelling your licence
- Amend, surrender or transfer your licence
- Change your entry or payment timeframe
- Customs-controlled areas
- Excise forms and documents
The Working Tariff Document (WTD) has been reprinted with an effective date of 30 December 2018. Read more
Changing, suspending or cancelling your licence
Licence changes, suspensions/cancellations
We may suspend or cancel your licence if:
- you break any of the conditions in your licence
- you use the licensed area in a way that your licence doesn’t allow
- you stop owning, occupying or operating in the licensed area
- the Comptroller doesn’t believe you’re an appropriate person for the licence
- you don’t pay your licence fees.
We’ll tell you in writing if we’re suspending or cancelling your licence.
You can appeal the decision by going to the Customs Appeal Authority within 20 working days of the date of the suspension/cancellation notice.
If we suspend or cancel your licence, you must pay excise duty on all excisable items in your CCA. The Comptroller may allow you to move the goods to another CCA, or export them.
You can read Customs operational policy for excise and CCA licensing.