25 Only licensed manufacturers to manufacture excisable goods (1) A person who does not hold a manufacturer licence must not intentionally manufacture excisable goods knowing, or being reckless as to whether, the goods are excisable goods. (b) 5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day. (2) A person who does not hold a manufacturer licence must not manufacture excisable goods.

Previous section24Excisable goods and goods liable to duties of Customs may be used in manufacturing excisable goods Next section26Licensed manufacturers to manufacture in accordance with Act and licence

Section 25 - Excise Act 1901 - Only licensed manufacturers to manufacture excisable goods — Zoe