Excise goods and goods liable to consumer tax
Do you make beer, wine, fruit juices, vegetable juices, mineral water and/or soft drinks for your consumption? If so, you don't need a Customs authorisation. Do you sell the home-made products? Or do you make goods other than beer or wine for which duties or consumer tax are payable in the shop? In that case you need a Customs authorisation.
What are excise goods and goods liable to consumer tax?
What are excise goods? What are goods subject to consumer tax?
Self-manufacture of goods liable to consumer tax
You are permitted to make fruit and vegetable juices and soft drinks (goods liable to consumer tax) for your own consumption. But you are not permitted to sell these goods.
Self-manufacture of excise goods
You are permitted to make beer and wine for your own consumption. But you are not permitted to sell beer and wine. Are you planning to make excise goods other than beer and/or wine?
