EDM3-1-2 CANCELLED Licensed Users
This publication was cancelled
This publication was cancelled as of 2026-04-15 and replaced with EDM3-1-2 Licensed users.
The Excise Act, 2001 requires a person to obtain a user's licence in order to be authorized to perform certain activities that are restricted under the Act. This memorandum provides an overview of the obligations and entitlements of persons who may become licensed users