FAQ's - Excise Manufacturers
- How to apply for an excise licence?
- In what cases may the licensing authority refuse to deliver a licence to an applicant?
- Can I apply for a fresh licence after a first application has been refused or cancelled?
- Can I possess a still for personal use?
- Can a pharmacist own a still for medical purposes?
- Why is the deferred payment different for the month of June?
- How much time do I have to renew my licence? If the time limit has expired do I have to pay a surcharge?
- Who can object for the renewal of a licence?
How to apply for an excise licence?
Application should be made to the relevant licensing Authorities with the required documents. For Part I and Part III licences, applications are entertained by the Excise Section MRA (Customs) and for Part II licences applications are entertained by the MRA (Headquarters). Prescribed application forms as per Second, Fifth and Sixth schedule can be collected from the MRA-Excise Section.
Duly filled application forms together with other required documents are submitted to the MRA Headquarters or Excise Section for approval. For more information contact:
- MRA Headquarters: Phone 207 6000
- MRA Excise Section: Phone 240 6919
In what cases may the licensing authority refuse to deliver a licence to an applicant?
The licensing authority may refuse to grant an application if:
- the applicant is a minor;
- the applicant was previously the holder of a licence which has been cancelled;
- the applicant has at any time been convicted of an offence or any other offence involving fraud or dishonesty;
- the premises in respect of which the application is made have previously been occupied by the holder of a licence which has been cancelled;
- the locality is adequately served by factories or licensed premises,
- there is near the premises in respect of which the application is made a school, a place of worship or other premises which, in the opinion of the licensing authority, cannot properly be accommodated in the same neighbourhood as a factory or licensed premises;
- the premises or apparatus in respect of which the application is made:
- are unsuitable for the purpose for which they are intended;
- do not offer adequate safeguards for the protection of revenue; or
- do not comply with the Excise Act or any other enactment.
Can I apply for a fresh licence after a first application has been refused or cancelled?
Where an application for the issue or transfer of a Part I or Part II licence has been refused, or where the licence has been cancelled, no fresh application shall be entertained from the applicant or licensee, during a period of 6 months from the date of refusal of the original application or cancellation of the licence
Can I possess a still for personal use?
No licence for the possession of a still for personal use will be issued by MRA.
Can a pharmacist own a still for medical purposes?
Yes a pharmacist may possess a still for the preparation of drugs. However he should apply to the Director-General for the obtention of a permit. He should furnish a security and should abide to the conditions as may be imposed by the Director General. No licence fee is required but the still should be sealed by customs.
Why is the deferred payment different for the month of June?
Excise duty is payable for each of the month not later than seven days after the end of the month except for the month of June where payment should be made on the last day of the month. This is because of technicalities related to the preparation of the budget.
How much time do I have to renew my licence? If the time limit has expired do I have to pay a surcharge?
A licence (Part I and Part II) is valid till the 31st December. Upon expiry a licensee has 14 days to renew the licence by paying the appropriate fee. If renewal payment is made after days a surcharge of 50% is applicable.
No application for the renewal of a Part I or Part II licence shall be entertained unless:
- the expired licence is returned to the licensing authority; and
- the application is made not more than 2 months after the expiry of the licence.
Who can object for the renewal of a licence?
The following persons may object for the renewal of licences:
- The owner or occupier of any property situated within a radius of 400 metres from the premises used or intended to be used as licensed premises;
- a person in charge of a place of worship;
- the manager or principal of a school
Objections shall be entertained if they are received by the licensing authority not later than 21 days before the date on which the licence is due to expire.