Excise duty memoranda

On this page

• Chapter 1 – General information
• Chapter 2 – Information relating to licences and registrations
• Chapter 3 – Information relating to spirits
• Chapter 4 – Information relating to wine
• Chapter 5 – Information relating to denatured and specially denatured alcohol
• Chapter 7 – Information relating to raw leaf tobacco and tobacco products
• Chapter 8 – Information relating to warehousing
• Chapter 9 – Information relating to books and records
• Chapter 10 – Information relating to returns and payments

Chapter 1 – General information

• EDM1-1-1 The Excise Duty Program
• EDM1-1-5 Instrument Approval
• EDM1-1-6 Formulation Approval Process
• EDM1-6-1 Administrative Penalties Under the Excise Act, 2001

Chapter 2 – Information relating to licences and registrations 

• EDM2-1-1 Licence Types
• EDM2-2-1 Obtaining and Renewing a Licence
• EDM2-2-2 Financial Security Requirement for Producers or Packagers of Spirits, Manufacturers of Tobacco Products and Prescribed Persons That Import Tobacco Products
• EDM2-3-1 Registration Types
• EDM2-4-1 Obtaining a Registration

Chapter 3 – Information relating to spirits 

• EDM3-1-1 Producers and Packagers of Spirits
• EDM3-1-2 Licensed Users
• EDM3-1-3 Registered Users
• EDM3-1-4 Alcohol Registrants
• EDM3-2-3 Labelling of Containers of Spirits
• EDM3-4-1 Losses of Spirits
• EDM3-8-1 Special Containers of Spirits

Chapter 4 – Information relating to wine 

• EDM4-1-1 Producers and Packagers of Wine
• EDM4-1-2 Small Producers of Wine
• EDM4-1-3 Ferment-On-Premises Registrants
• EDM4-2-3 Labelling of Containers of Wine
• EDM4-4-1 Losses of Wine
• EDM4-8-1 Special Containers of Wine

Chapter 5 – Information relating to denatured and specially denatured alcohol 

• EDM5-1-1 Denatured Alcohol and Specially Denatured Alcohol

Chapter 7 – Information relating to raw leaf tobacco and tobacco products 

• EDM7-1-1 Manufacturers of Tobacco Products
• EDM7-1-2 Tobacco Dealers
• EDM7-1-4 Duty Free Shop Operators

Chapter 8 – Information relating to warehousing 

• EDM8-1-1 Excise Warehouses
• EDM8-1-2 Special Excise Warehouses

Chapter 9 – Information relating to books and records 

• EDM9-1-1 General Requirements for Books and Records
• EDM9-3-1 Export Documentation

Chapter 10 – Information relating to returns and payments 

• EDM10-1-1 Returns and Payments
• EDM10-1-2 Completing an Excise Duty Return – Duty Free Shop
• EDM10-1-3 Completing an Excise Duty Return – Excise Warehouse Licensee
• EDM10-1-4 Completing an Excise Duty Return – Licensed User
• EDM10-1-5 Completing an Excise Duty Return – Special Excise Warehouse Licensee
• EDM10-1-6 Completing an Excise Duty Return – Wine Licensee
• EDM10-1-7 Completing an Excise Duty Return – Spirits Licensee
• EDM10-1-8 Completing an Excise Duty Return – Tobacco Licensee
• EDM10-1-9 Completing an Excise Duty Return – Tobacco Dealer
• EDM10-1-10 Completing a Tobacco Information Return – Prescribed Person
• EDM10-3-1 Refunds