This Public Clarification, effective 1 April 2023, replaces EXP005 and explains how to register as a warehouse keeper and how to register or renew a Designated Zone for Excise Tax. The application must state the types and quantity of excise goods, provide a financial guarantee, and prove adequate physical security and a stock and record management system. Registration lasts 12 months, the renewal form must be filed at least 20 business days before expiry, and a zone not renewed becomes suspended for 20 business days and then expires. The financial guarantee is due within 40 business days.
EXTP010
Excise Tax Public Clarification
Registration of Warehouse Keeper and Registration and Renewal of Registration of Designated Zones
Please be informed that Public Clarification EXTP010 replaces Public Clarification EXP005, effective from 1 April 2023.
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