105EUse of excise‑equivalent goods in the manufacture of excisable goods to occur at a dual‑licensed place

105E  Use of excise‑equivalent goods in the manufacture of excisable goods to occur at a dual‑licensed place   A person must not use excise‑equivalent goods subject to customs control in the manufacture of excisable goods unless that manufacture occurs at a place that is both:  (a) a warehouse covered by a warehouse licence granted under Part V of this Act; and  (b) premises covered by a manufacturer licence granted under the Excise Act 1901. Part VB—Information about persons departing Australia Division 1—Reports on departing persons Subdivision A—Reports on departing persons