Tax Warehouses

• Administration & Control of Tax Warehouses Part 1 – General Warehousing ProvisionsContains operational guidance and information on general warehousing provisions relating to the receipt, storage, facilitation, distribution and manufacturing/processing of alcohol and alcohol products. It incorporates Notice No. 1877 – Excise: Revenue's Guide for Tax Warehousekeepers (Alcohol Products), withdrawn in August 2024.

  [PDF]31-May-2021 [PDF]09-Dec-2022 [PDF]02-Mar-2023 [PDF]15-May-2023 Show less

  Show older versions
• Administration and Control of Tax Warehouses Manual: Part 2 Breweries, Microbreweries and Cider Manufacturers

  [PDF]28-Oct-2021 [PDF]08-Aug-2022 [PDF]09-Dec-2022 [PDF]02-Mar-2023 [PDF]30-Oct-2024 Show less

  Show older versions
• Administration & Control of Tax Warehouses Part 3 – DistilleriesThis manual provides operational guidelines on the administration and control of distilleries. A distillery is a type of approved manufacturing tax warehouse where production, processing and holding of spirits, on which Alcohol Products Tax (APT) has not been paid, takes place.

  [PDF]19-May-2021 [PDF]09-Dec-2022 [PDF]02-Mar-2023 [PDF]16-May-2023 [PDF]30-Oct-2024 Show less

  Show older versions
• Authorisation of Warehousekeepers and Approval of Tax Warehouses Manual

  [PDF]20-May-2020 [PDF]13-Dec-2022 [PDF]09-Aug-2023 [PDF]09-Aug-2024 Show less

  Show older versions