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

• EDM5-1-1 Denatured alcohol 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

• 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 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