AIR4200 - Alcoholic Ingredients Relief: Technical guidance: Can traders who only supply spirits based flavours, essences, etc apply for an excise warehouse?

There is no longer a need for any excise or trade facility warehouse approval for traders who supply only spirit based flavours/essences.

A warehouse approval is only needed for manufacturers of the flavourings/essences. If the flavours/essences are to be used in dutiable products, that producer should already have either a winery warehouse or other excise warehouse approval to produce those products in the first place.