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Determinations/Other as made
This instrument provides rules for working out the customs duty to be paid on an alcoholic beverage.
Administered by: Home Affairs
Registered 23 Sep 2019
Tabling HistoryDate
Tabled HR14-Oct-2019
Tabled Senate14-Oct-2019

Commonwealth Coat of Arms of Australia

 

Comptroller-General of Customs (Strength of Alcoholic Beverages) Determination 2019

I, Michael Outram, Comptroller-General of Customs make the following Determination.

 

 

 

 

Dated   18 September   2019                           

Michael Outram

Comptroller-General of Customs


1  Name

           This instrument is the Comptroller-General of Customs (Strength of Alcoholic Beverages) Determination 2019.

2  Commencement

            This instrument commences on 1 October 2019.

3  Authority

            This instrument is made under section 153AC of the Customs Act 1901 and subsection 33(3) of the Acts Interpretation Act 1901.

Note: under section 153AC of the Act, the Comptroller-General of Customs may determine rules for working out the percentage by volume of alcohol in an alcoholic beverage. The rules govern the working out of the strength of an alcoholic beverage and provide permitted variation in strength from the actual strength for determining customs duty payable

4  Definitions

                   In this instrument:

alcoholic beverage has the meaning given by section 153AA of the Customs Act 1901.

Act means the Customs Act 1901.

strength means percentage by volume of alcohol at 20 °C.

Part 1 – Rules

5  Sampling and analysis

(1)     The strength of an alcoholic beverage must be worked out by analysing samples of the product after it has reached its final alcoholic strength.

(2)     Sufficient samples must be taken from each product in an importation to ensure the measurements accurately reflect the actual strength of the alcoholic beverage.

(3)     The strength of an alcoholic beverage:

(a) is taken to be the average of the strength of all the sample measurements; and

(b) is to be expressed as a percentage, as if the alcohol were measured at a temperature of 20 °C.

(4)     If a calculation for the purpose of ascertaining the strength of an alcoholic beverage is made by reference to the specific gravity of alcohol, the specific gravity of alcohol in relation to water is 0.79067, in a vacuum at 20 °C.

6 Measuring & equipment

(1)   The instruments used to measure the alcoholic strength of an alcoholic beverage, including hydrometers, thermometers, and weighing instruments, must conform to legal requirements pertaining to measurement.

(2)   The methods that may be used are:

a.       gas chromatography;

b.      near infra-red spectrometry;

c.       distillation followed by the gravimetric measurement of the distillate or by measurement in a density meter; or

d.      any other method capable of measuring the alcoholic strength of an alcoholic beverage to an accuracy of plus or minus 0.2 percentage points of the actual strength.

7  Permitted Variations

(1)   For the purpose of working out the customs duty payable on an alcoholic beverage (excluding beer subject to secondary fermentation):

a.       if the actual strength does not exceed the labelled (or otherwise indicated) strength by more than 0.2 percentage points, the strength is the labelled (or otherwise indicated) strength and the tariff classification applicable to that strength applies; and

b.      if the actual strength exceeds the labelled (or otherwise indicated) strength by more than 0.2 percentage points, the strength is the actual strength and the tariff classification applicable to that strength applies.

(2)   For the purposes of working out the customs duty payable on beer subject to secondary fermentation:

a.       if the actual strength does not exceed the labelled (or otherwise indicated) strength by more than 0.3 percentage points, the strength is the labelled (or otherwise indicated) strength and the tariff classification applicable to that strength applies; and

b.      if the actual strength exceeds the labelled (or otherwise indicated) strength by more than 0.3 percentage points, the strength is the actual strength and the tariff classification applicable to that strength applies.

Part 2 – Repeals

8 Repeal

                   The Instrument titled “CEO Determination No. 1 of 2009”, signed on 19 June 2009, is repealed.

Part 3 – Application

9 Application

            This instrument applies to alcoholic beverages entered for, or delivered into, home consumption on or after the date of commencement.