Licensing – obtaining an excise licence

Important: the concept of ‘excise licence’ is not defined or used in the Excise Duty Act.

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