Excise Duty Memoranda

Chapter 1 - General Information

• EDM1-1-1 The Excise Duty Program
• EDM1-1-2 Regional Excise Duty Offices
• EDM1-1-5 Instrument Certification
• EDM1-1-6 Formulation Approval Process
• EDM1-5-1 Rates of Excise Duty

Chapter 2 - Information Relating to Licences and Registrations

• EDM2-1-1 Licence Types
• EDM2-2-1 Obtaining and Renewing a Licence
• EDM2-2-2 Security Requirements for Licensees
• EDM2-2-3 Surety Bonds
• EDM2-2-4 Approved Financial Institutions and Acceptable Bonding Companies
• 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
• EDM10-3-1 Refunds