Application for a licence to manufacture excisable products – alcohol

When to use this application

If you successfully apply for an excise manufacturer licence, the licence can allow you to:

• manufacture beer
• manufacture liqueurs and other excisable beverages
• distil spirits
• mature, blend or reduce the strength of spirits
• denature ethanol.

The licence also allows you to store the manufactured excisable goods and the materials used in manufacture on your licensed premises.

In these instructions:

• you means the person or entity applying to hold the licence
• premises means the premises to be covered by the licence.

You must hold a valid excise manufacturer licence before undertaking any of the activities listed above.

If you already hold an excise licence and want to undertake additional manufacturing activities, you must apply to have those activities authorised before commencing them.

Before you start your application

Gather the following information:

• business registration details
• details of directors, office holders and associates
• information about the products, processes, premises and security
• site plan and photographs
• financial information
• any additional application and declaration forms.

Get the application form

Download: Application for a licence to manufacture excisable products – alcohol (NAT 5906, PDF, 523KB)

To ensure all features of the form work correctly, save the link to your desktop computer or laptop.

To open the saved form, right click on the PDF file in the folder it was saved in, select Open with then select Adobe Acrobat Reader.

Enable Protected View and JavaScript if prompted before filling in the form. This will allow the form to be completed electronically and the dropdown options to display.

The application form is an electronic form. You can type your answers straight into the boxes provided.

Select the Save form button at the end of the form to save the form and resume completing the application after reading the instructions.

Instructions for completing your application

Use these instructions to help you provide complete and accurate information. This will help us assess your application and reduce the need for us to contact you for missing information.

If you're applying for a licence for the first time, or for a different licence type, contact us to discuss your circumstances before completing your application.

Use the checklist at the end of the instructions to ensure you have all the required supporting documents to submit with your application.

You must:

• place X in all applicable boxes
• provide complete and accurate information for all questions
• provide the photographs requested by copying them into one document
• provide all supporting documents requested in the application.

If any information or supporting documents are not provided, your application may be closed as incomplete, and you will need to reapply.

Go to:

• Section A: Applicant details
• Section B: Bank account details
• Section C: Authorised contact details
• Section D: People involved in the management of the business
• Section E: Financial information
• Section F: Premises
• Section G: Manufacture of excisable goods
• Section H: Excise payment details
• Section I: Underbond product transfers
• Section J: Recording systems
• Section K: Declaration.

Section A: Applicant details

Question 1

Provide the following details of the person or business applying for the licence:

• legal name and trading name
• Australian business number (ABN) or tax file number (TFN)
• business and postal address
• contact numbers.

It is good practice to ensure these details match your Australian Business Register records.

It is not compulsory for you to provide your ABN or TFN, but it will help us process your application.

Important: Excise licences are linked to an ABN and can't be transferred. Applicants should ensure they submit their application under the correct ABN to avoid the need to reapply.

We encourage you to communicate with us online through secure mail in Online services for business (OSB).

Trusts

If the application is for a trust, the applicant's name is the full legal name of the trust, for example: [Name of trustee] as trustee for [Name of Trust].

Provide the ABN for the trust.

Provide a copy of the trust deed including any amendments or deeds of variation.

Question 2

Indicate whether your business is a small business entity or you are an eligible business entity – that is, your business turnover (aggregated annual turnover) is less than $50 million.

Question 3

Describe the type of business you plan to operate, and the date you expect to start trading. Include as much detail as possible.

Section B: Bank account details

Question 4

Provide the bank account details to be used for any refunds of excise duty. The nominated account must be held in the name of the applicant.

Section C: Authorised contact details

Question 5

Provide the name, position and contact details of the people authorised to provide information about this application. This could be yourself as the applicant, or another person you nominate.

Ensure the people listed appear as an authorised contact in online services.

Only provide an email address if the contact has authorised to communicate with us by email about this application.

Section D: People involved in the management of the business

Before granting a licence, we need to do some background checks. All the individuals nominated must complete a Fit and proper person declaration (NAT 74815) form.

Some may also need to complete a consent to criminal history record check form and provide the necessary identification documents. We will advise you if we require a criminal history check after we receive your application.

Question 6

Provide details of all the people who will participate in the management or control of the business which is applying for the licence. Examples include officers or directors of a company, or partners in a partnership.

You should also include details of anyone who is responsible for daily decision making or maintenance of records on the:

• quantity of goods manufactured
• storage of goods
• sale or disposal of the goods
• receipt and dispatch of the goods.

People in positions such as the distiller, brewer, warehouse manager or production manager should be included in this section. You should also include any person who is responsible for providing technical advice, operational guidance, training or supervision relevant to the manufacture of the excisable goods.

All individuals nominated must complete a Fit and proper person declaration (NAT 74815) form.

Question 7

Provide details of all the people who will participate in the management or control of the premises.

For excise licensing purposes, the premises are the areas where excisable goods will be manufactured or stored.

Include details of anyone who has:

• control over access to the premises
• unsupervised access to the premises
• out-of-hours access to the premises
• keys to the premises
• ownership, leasehold rights or other authority to occupy or control the premises, including the primary leaseholder or head tenant.

Question 8

We must also consider your associates before granting a licence. To do this we may need to do background checks on the people and entities you are associated with (within the meaning of the Income Tax Assessment Act 1997) that have influence in your business.

Examples include a parent or subsidiary company, shadow directors, or any entity that provides financial backing or funding for the business.

We will advise who needs to complete a Fit and proper person declaration (NAT 74815) form.

Section E: Financial information

Question 9

Existing businesses must provide the most current profit and loss statement and balance sheet or any financial statements showing your present trading position.

New businesses must provide financial projections.

Question 10

Provide a business plan.

This needs to include details about your business, such as:

• sales projections
• estimated expenses
• estimated profit/loss figures
• cash budget showing your ability to pay excise duty when it is due
• brief assessment of strengths and weaknesses
• brief assessment of opportunities and threats.

Section F: Premises

Site plan

You must provide a site plan of the premises to be licensed (referred to as the establishment).

The plan needs to:

• be accurate and complete
• be drawn to scale
• clearly outline and shade the area to be licensed and separately identify the areas where the excisable goods will be manufactured and stored
• show the location of any bulk storage tanks, or provide a separate plan
• show the location of the building in relation to surrounding streets and adjoining buildings.

Question 11

If the premises are not licensed, an establishment identification number will be issued with the licence.

If the premises already has an excise establishment identification number, provide the number

Question 12

Provide the name for your premises. This will become the establishment name and will be on the licence and any associated permissions.

This could be a name commonly used within your business to identify the premises.

Question 13

If you do not hold a customs warehouse licence for the premises, indicate if you have applied, or intend to apply, for a customs warehouse licence.

If you hold a customs warehouse licence for the premises, provide the Customs establishment identification number.

Under delegation, we are responsible for administering excise equivalent goods (EEGs) imported into Australia and warehoused in a place licensed under section 79 of the Customs Act 1901. EEGs are the imported equivalent of locally manufactured goods that are subject to excise duty – for example alcohol, fuel and petroleum products.

Question 14

Provide the street address of your premises.

Question 15

Provide detailed information about your premises so we can assess whether they are suitable to be licensed.

Include details of:

• the construction materials used for floors, walls, ceilings and doors
• the number of storeys in the building
• the number of buildings on the site
• boundary fencing, including the type and height of fencing
• fire safety measures, such as fire alarms, smoke detectors and sprinkler systems.

You must also provide clear photographs of:

• the exterior of the premises
• manufacturing areas
• storage areas
• entrances and exits
• major plant and equipment, including the stills, in place.

Question 16

Provide detailed information about the security measures in place at the premises so we can assess whether they are suitable.

The security standard we require is generally the same as the normal commercial standard. However, this can depend on the quantity and nature of the goods you will manufacture and store.

Include details of:

• locks, bars or other physical security measures on doors and windows
• burglar alarms, security lighting, security patrols and CCTV systems
• gate security arrangements, including how you
  • identify people entering and leaving the site
  • verify their authority to access the site
  • monitor the type and quantity of goods entering and leaving the site
• surveillance systems and how recordings are stored and retained
• procedures to handle and retain information from your surveillance system
• access control procedures, such as the management of keys, swipe cards and security codes
• procedures for responding to security incidents or breaches, including back-to-base monitoring where applicable.

You must also provide clear photographs of:

• the exterior and interior of all relevant buildings
• all doors and windows
• security systems, including alarms, CCTV cameras and access control devices
• perimeter fencing, gates and other boundary security measures.

Question 17

Provide details of the containers, plant and equipment you will use to manufacture and store your alcohol products.

Include details of:

• the number and capacity of storage tanks, stills and fermenters
• temperature measuring equipment
• weighing equipment used to determine volume
• equipment used to measure alcoholic strength
• volume measuring equipment
• packaging equipment, such as bottling or canning machines.

You must also provide clear photographs of:

• tanks, stills and fermenters
• other plant and equipment.

Question 18

You must either own the property, or have the legal right to occupy, access and control it. Indicate if you are the owner.

If you are the owner of the premises, provide evidence of ownership, for example a council rates notice.

Question 19

If you are not the owner of the premises, you must demonstrate that you have the legal right to occupy, access and control the premises.

Provide details of the owner's name and contact details, and information about the lease or arrangement.

This may include:

• a signed and dated lease agreement outlining the start and end dates of the lease or arrangement
• a sublease agreement
• a licence to occupy
• a rental agreement
• another legally enforceable arrangement.

Include:

• the owner's name and contact details
• the names of all parties to the arrangement
• the period of the arrangement
• whether you have sole access to and control of the premises.

Where the premises are leased, sub-leased, shared, or occupied by multiple entities, provide a copy of the agreement with full details of the occupancy and leasing arrangements, including:

• the legal entity or entities occupying the premises
• the nature of each entity's use of the premises
• the areas of the premises occupied by each entity
• details of any lease, sub-lease, licence to occupy, or other occupancy agreement
• evidence demonstrating your right to possession and control of the areas to be licensed.

Section G: Manufacture of excisable goods

Question 20

Select the best descriptions of your proposed manufacturing activities.

See Alcohol excise and key terms for general excise terms and their meanings.

Question 21

Provide details of the skills, knowledge and experience available to support the proposed activities.

The skills and experience may be provided by:

• you
• your employees
• a consultant or business associate engaged to assist you
• another business engaged to assist with manufacturing activities.

Include details of:

• experience in the proposed activities
• educational qualifications relevant to the proposed activities
• experience with excise obligations, such as lodging returns or applying for movement permissions
• any previous dealings with us relating to the payment of excise duty
• knowledge and experience relevant to the industry.

Where another party has been engaged to assist you

If you have engaged a business to assist with manufacturing activities, provide a copy of the signed agreement.

If you have engaged a consultant or business associate, provide details of the arrangement, including:

• the services they provide
• their relevant skills, qualifications and experience
• when the arrangement commenced
• how long the arrangement is expected to continue, or whether it is ongoing.

Advise whether any consultant, business associate or contracted business will have access to the premises without your direct supervision. If so, provide details of:

• who will have unsupervised access
• the reason for the access
• the areas they can access
• how often and for what period they will have access.

Question 22

Indicate if you are the owner of the products to be manufactured at your premises.

If you are not the owner of the products, provide the following information, where known:

• the owner's name and their ABN
• details of your arrangement with them
• specific products involved.

Question 23

Provide details of the products you expect to manufacture in any 12-month period.

Include the:

• type of products, for example beer or spirits (like vodka or gin)
• proposed alcoholic strength
• total quantity of products in litres.

Question 24

Provide a step-by-step description of the manufacturing process for each product.

Your description should identify whether the product will be:

• produced entirely by distillation
• produced by distillation with additional ingredients added
• produced by fermentation
• manufactured using spirit purchased or sourced from another distillery or supplier, with the supplier's name and location
• matured or aged, including the expected duration.

Include all key stages of production from receipt of raw materials to the finished product.

Question 25

Provide the package type and size for each of your products.

For example:

• whisky 46% ABV – 700ml glass bottle
• vodka 37.5% ABV – 1L glass bottle
• RTD, premixed vodka, 5% ABV – 330ml can
• beer 4.8% ABV – 375ml bottle.

If you intend to sell containers with a capacity of more than 2 litres you will also need to apply for permission to enter bulk spirits or other excisable beverages.

Question 26

Explain how you will determine and record the alcoholic strength (% ABV) of your products, corrected to 20°C.

Your response should describe:

• the equipment or method you will use to test alcoholic strength
• how you will ensure the measurement is accurate
• how the measured alcoholic strength will be corrected to a standard temperature of 20°C
• any calculations, correction tables, software, instruments or procedures used to apply the 20°C correction
• who will perform the testing and maintain the records.

To correctly report your liability for excise duty, you must be able to determine the alcoholic strength of your products to a reasonable standard of accuracy.

Excise (Alcoholic Strength of Excisable Goods) Determination 2019 sets out the requirements for measuring alcoholic strength and calculating the duty payable where variations in strength occur.

Equipment used to measure the alcoholic strength must comply with applicable legal measurement requirements. For more information, contact the National Measurement InstituteExternal Link.

Methods that may be used are:

• gas chromatography
• near infra-red spectrometry
• distillation followed by the gravimetric measurement of the distillate or by measurement in a density meter
• any other method that can measure the alcoholic strength of a product to an accuracy of + or − 0.2 percentage points of the actual strength.

Alcohol manufacturers producing less than 100,000 litres of fermented beverages (including beer) in a financial year, may use a hydrometer and a formula to determine the alcoholic strength of each fermented beverage, provided the formula is supported by a documented testing process that shows the formula produces accurate results.

Question 27

Explain how you will determine and record the volume of excisable goods held in your bulk vessels, corrected to 20°C.

These can include tanks, vats, fermenters, storage vessels, blending tanks or other containers used to hold excisable goods before they are packaged for sale.

Your response should describe:

• the equipment or method you will use to measure volume
• how measurements will be taken and recorded
• how you will ensure the measurements are accurate and reliable
• how the measured volume will be corrected to a standard temperature of 20°C
• any calculations, correction tables, software, instruments or procedures used to apply the 20°C correction.

To correctly report your liability for excise duty, you must be able to determine the volume of excisable goods held in your tanks and vessels to a reasonable standard of accuracy.

Excise (Volume – Alcoholic excisable goods) Determination 2019 sets out the requirements for measuring volume and calculating the duty payable where variations in volume occur.

Equipment used to measure volume must comply with applicable legal measurement requirements and consistently produce accurate results.

For more information, contact the National Measurement InstituteExternal Link.

Question 28

Explain how you will determine and record the final fill volume of your packaged products, corrected to 20°C.

These can include bottles, kegs, drums or other containers used to package excisable goods for sale.

Your response should describe:

• the equipment or method you will use to measure the final fill volume of packaged products
• how measurements will be taken and recorded
• how you will ensure the measurements are accurate and consistent
• how the measured fill volume will be corrected to a standard temperature of°20°C
• any calculations, correction tables, software, instruments or procedures used to apply the°20°C correction
• who will perform the measurements and maintain the records.

The final fill volume must be determined to a reasonable standard of accuracy to ensure excise duty is correctly calculated and reported.

To correctly report your liability for excise duty, you must be able to determine the volume of excisable goods held in your packaged products to a reasonable standard of accuracy.

Excise (Volume – Alcoholic excisable goods) Determination 2019 sets out the requirements for measuring volume and calculating duty where variations in volume occur.

Equipment used to measure volume must comply with applicable legal measurement requirements and consistently produce accurate results.

For more information, contact the National Measurement Institute.External Link

Question 29

Indicate if the measuring equipment you intend to use to determine your excise liability has been professionally calibrated.

This includes equipment used to measure:

• alcoholic strength
• volume
• weight
• temperature.

If you have calibration certificates, provide copies with your application.

Question 30

Indicate whether you own a still.

Provide details of the:

• make
• serial number
• type
• capacity
• retailer's or manufacturer's name and address.

If a still has been ordered but not yet received, provide the available details, including the supplier's name and address, order/receipt number, and expected delivery date.

If the serial number is not yet known, enter the order/receipt number instead. The serial number must be provided once the still is received.

Section H: Excise payment details

Question 31

Indicate if you will be responsible for paying the excise duty or lodging excise returns when the goods are entered into the Australian domestic market (for home consumption).

If you are not responsible, select No and provide details of the nominated person or entity that will be responsible. If the responsible party is:

• an individual, complete question 31(a)
• a business or other entity, complete question 31(b).

We will only contact those nominated for more information about the payment of excise duty and lodgment of excise returns. We will not contact them about other aspects of your application.

If you are responsible, select Yes and a payment method.

Periodic payment

Choose this payment method to pay excise duty and lodge excise returns on a periodic basis after the goods have been delivered for home consumption.

If you select this method, we will provide an application form for an excise periodic settlement permission (PSP) to complete, which will be assessed independently of your licence application.

Eligibility for a PSP is based on a range of factors, including your tax compliance history.

If you have limited compliance history, you may be required to pay excise duty before goods are delivered for home consumption until a compliance history has been established.

Payment prior to clearance

Choose this payment method to pay excise duty and lodge excise returns prior to the delivery of the goods for home consumption.

For more information about excise payment methods, return obligations and due dates, see Lodging and paying – excisable alcohol.

Question 32

This question has been replaced with the application for an excise periodic settlement permission. No response is required.

Question 33

This question has been replaced with the application for an excise periodic settlement permission. No response is required.

Question 34

Indicate if you hold insurance that covers the excisable goods stored at your premises, including both the excise duty and amounts equivalent to excise duty that may become payable if those goods are lost, stolen or otherwise cannot be accounted for.

Under excise law, we may ask you to account for excisable goods that are under your control. If goods on which excise duty has not been paid cannot be satisfactorily accounted for, you may be required to pay an amount equal to the excise duty that would have been payable on those goods. This can include goods that are stolen from your premises.

Where insurance is not held, we may seek evidence of your financial capacity to pay any excise duty that becomes payable on unaccounted for goods, including goods that are stolen from your premises.

For more information, see Excise Guidelines: Accounting for excisable goods.

Section I: Underbond product transfers

Question 35

Indicate if you intend to move excisable products from your premises to another licensed premises before the excise duty is paid (underbond).

You must have a movement permission from us before moving underbond excisable goods between licensed premises.

If you are purchasing neutral spirit or other excisable alcohol on which excise duty has not been paid from another licensed premises, you need to ensure a movement permission is in place.

For more information and application forms, see Permission to move excisable alcohol products.

Question 36

Indicate if you intend to export excisable goods.

You must have a movement permission from us if you intend to move excisable goods from your licensed premises (or another licensed place) to a place of export.

Before you export your product, you must report them to the Australian Border Force on an Export Declaration and obtain a cleared export declaration number (EDN). Keep a record of the EDNs with the goods you move to a place of export.

For more information and application forms, see Permission to move excisable alcohol products.

Section J: Recording systems

You must maintain complete and accurate records to meet your excise obligations and support any compliance reviews or audits.

Your records should provide a clear audit trail of:

• how your products are manufactured
• the quantity and location of all excisable goods
• stock movements, transfers, losses and disposals
• alcoholic strength and volume measurements used to calculate excise duty
• excise returns, permissions and duty payments.

Your record keeping system should enable you to account for all excisable goods under your control from manufacture through to delivery, export, destruction or other disposal.

They should also demonstrate how your excise obligations have been calculated and met.

For more information, see Record keeping as an excise licence holder.

Question 37

Indicate if your records include each of the items listed.

Question 38

Describe the record keeping system you will use to manage your excisable goods and meet your excise obligations.

Tell us whether your records will be maintained:

• electronically
• in paper form
• using a combination of electronic and paper records.

Describe the system you intend to use, such as:

• a manual ledger
• spreadsheets
• accounting or inventory management software
• a dedicated excise record keeping system.

Your response should explain how the system will be used to:

• record manufacturing and production activities
• track stock levels and stock movements
• record losses, disposals and transfers
• calculate and support excise liabilities
• maintain records of excise returns, permissions and duty payments.

If you will be using an electronic system, explain:

• how records will be backed up and protected from loss
• how often backups will be performed
• who will have access to the records.

We may ask you to provide sample records, screenshots or example reports from your record keeping system.

Section K: Declaration

The declaration must be completed by you, or by a person authorised to act on your behalf.

If the applicant is a business or other entity, the declaration can only be signed by:

• a primary contact
• an authorised contact.

For more information, see Primary contacts and authorised contacts.

If you lodge this application through Online services for business or Online services for agents, your myID will be accepted as your electronic signature. You should still enter the signatory's name, position held, business email address and the date in the declaration section of the form.

If you lodge by mail, you will need to physically sign the application form.

Finalising and lodging your application

Review your application form to ensure you have:

• completed the application in full
• collated all the supporting documents.

This will help us assess your application and reduce the need to contact you for missing information.

Print the application form to PDF:

1. select the Print form button at the end of the form
2. when the Print window opens, choose Microsoft Print to PDF as the printer
   (or your computer’s PDF printer)
3. select the Print button in the print window, which will open the Save Print Output As window
4. select the desired location or folder, give the file a name, and save it as a PDF.

This process removes the macros, locks the content, and improves deliverability, as it creates a smaller, more stable file that is less likely to become corrupted or to trigger warnings.

Checklist of supporting documents

Use the following checklist to ensure you have all required supporting documentation to submit with your application:

• for a trust, a copy of the trust deed and any amendments or deeds of variation
• completed and physically signed Fit and proper person declaration (NAT 74815) forms for all individuals listed at Questions 6 and 7
• profit and loss statement and balance sheet, financial statements or financial projections
• a business plan
• a site plan of the premises
• photographs of the premises, security and equipment collated in one document
• evidence of ownership, for example council rates or signed lease or occupancy agreement
• shared premises agreement, if applicable
• signed manufacturing agreement, if applicable
• list of the owners of the products to be manufactured at the premises, if insufficient space on the form
• calibration certificates, if applicable
• signed movement permission applications, if applicable
• additional details where there is insufficient space on the form.

If the required supporting documents are not provided, your application may be closed as incomplete, and you will need to reapply.

How to lodge your application

Keep a copy of your completed application and supporting documents for your records.

Send the application form with copies of the supporting documents to us either online, through your registered tax agent or by mail.

Lodge through Online services for business

If you lodge your application through Online services for business:

• you will receive a receipt number once the message has been successfully sent
• it is more secure and will be received sooner than if lodged by mail.

To lodge the application through Online services for business you will need to send a secure mail message:

1. Log in to Online services for business.
2. Select Communication, then Secure mail.
3. Create a New message.
4. Select View more topics from the Topic list.
5. Select Excise from the Other topics list.
6. Select Alcohol, fuel and petroleum products, tobacco, duty free store from the Subject list.
7. Attach the application form and all supporting documents we have asked for.
8. Add an email address for email notifications.
9. Complete the Contact details.
10. Tick the Declaration box and Send.

For help with lodging your application through Online services for business, see Communication menu or phone us on 13 28 66.

Tracking the progress of your application

You can track the progress of your application using Your dealings under the Communication menu.

Lodge through Online services for agents

If a tax agent lodges the application through Online services for agents:

• they will receive a receipt number once the message has successfully been sent
• your application will be received sooner than if lodged by mail.

To lodge the application through Online services for agents the agent will need to send a practice mail message:

1. Log in to Online services for agents.
2. Select Communication, then Practice mail.
3. Create a New message.
4. Select View more topics from the Topic list.
5. Select Excise from the Other topics list.
6. Select Alcohol enquiry from the Subject list.
7. Select I am enquiring on behalf of client.
8. Search for and select your client.
9. Attach the application form and all supporting documents we have asked for.
10. Complete the Contact details section.
11. Tick the Declaration box and Send.

Lodge by mail

Mail your completed application form, and all supporting documents we have asked for, to:

AUSTRALIAN TAXATION OFFICE
PO BOX 3514
ALBURY  NSW  2640

How we assess your application

We decide if you are a fit and proper person to hold an excise licence and may check whether you have been convicted of a criminal offence.

For companies, we also check that a company is fit and proper to hold the licence and that the following people who would participate in the management or control of the company or premises are fit and proper persons:

• directors
• officers
• shareholders
• managers or supervisors
• employees.

For partnerships, we will check that all the partners are fit and proper to hold a licence.

We will check whether you are an associate of a person, or a company, that is not fit and proper.

We will also consider other factors, including whether:

• the business operates independently and is not subject to the control or direction of another alcohol manufacturer, particularly where premises, equipment or personnel are shared
• any contract manufacturing arrangements clearly identify who is responsible for carrying out and overseeing the manufacturing process
• the manufacturing activities involve brewing, distillation, blending, dilution, bottling, packaging or other manufacturing processes
• you have, or have available to you, the skills and experience required to carry out the activity that would be authorised by the licence
• the physical security of the premises is adequate, having regard to the nature of the premises, the type and quantity of the goods, and the procedures used to ensure the goods' security on the premises
• the plant and equipment to be used at the premises is suitable, having regard to the quantity and type of goods and the nature of the premises
• you will have a market for the goods
• you are able to keep proper books of account for audit purposes
• it is necessary to refuse to grant the licence to protect the revenue.

Service standards

You can expect a decision on your application within 28 days of us receiving all the necessary information.

If any information or supporting documents are not provided, your application may be closed as incomplete, and you will need to reapply.

More information

If you need more information about applying for an excise manufacturer licence, see Excise on alcohol or contact us.