Excise duty memoranda
These memoranda provide detailed technical information about the application and administration of the excise duty framework for cannabis products, spirits, tobacco products, vaping products, and wine.
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 6 – Information relating to cannabis products
- 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
Chapter 6 – Information relating to cannabis products
- EDM6-1 General information on the possession, sale, and distribution of cannabis products and the cannabis stamping regime
- EDM6-2 Obtaining and renewing a cannabis licence
- EDM6-3 Imposition and payment of duty on cannabis products
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
Chapter 9 – Information relating to books and records
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