Important: the concept of ‘excise licence’ is not defined or used in the Excise Duty Act.
Licensing
Licensing – obtaining an excise licence
13.12.2021
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Duty paid
Duty paid – where the business may source duty paid excise products in other EU countries
Duty suspended
Duty suspended – when a business applies for authorisation as a tax warehouse keeper and subsequent approval of the premises
Authorising a registered consignor
Authorising a registered consignor – allowing the dispatch of duty suspended excise products on importation