Excise Regulations 1925

Statutory Rules 1925 No. 181 as amended

made under the

Excise Act 1901

This compilation was prepared on 22 March 2006
taking into account amendments up to SLI 2006 No. 58

This document has been split into two volumes
Volume 1 contains Parts I to XIII,
Volume 2 contains Parts XIV to XXII, Schedules 1, 2
and the Notes
Each volume has its own Table of Contents

Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General’s Department, Canberra

Contents

Part XIV Ship’s stores and aircraft’s stores 

 186 Interpretation 

Part XVI Procedural 

 205 Documents to accompany excisable goods 

 205C Loading and discharge of excisable goods 

 205D Access to stored spirit 

 205E Additional copies of forms 

 205F Prescribed form may be varied 

 206 Working days and hours of business 

 207 Overtime 

 209 Payment for services of officers 

 209AA Interpretation 

 209A Manufacturer may be required to pay for services of an officer             

Part 17 Deposits by subscribers to securities taken for compliance with Excise Acts             

 210 Deposit of securities 

Part XVIII Beer 

 213 Labelling of beer in bottles or on packages containing beer 

 214 Security for quantity of beer that may be manufactured for commercial purposes             

 214A Security for quantity of beer that may be manufactured for non‑commercial purposes             

Part XX Liqueurs or other excisable beverages 

 224 Application for licence to manufacture 

 225 Licensing of premises 

 227 Security for licence to manufacture 

 228 Security of licensed premises 

 229 Factory plant and equipment 

 232 Goods stored on licensed premises 

 234 Powers of officers 

 234A Dutiable content 

 234B Allowance for waste 

 234C Removal from factory 

 234D Labelling 

 234E Factory and State numbers to be marked 

Part XXII Miscellaneous 

 244 Excisable goods for section 57 of the Act 

 245 Holding out as a licensed manufacturer 

 246 Application fee 

 247 Review of decisions 

 248 Statement to accompany notice of decision 

 249 Prescribed fuel marker 

 250 Prescribed threshold 

Schedule 1  

Form 1 Tobacco leaf producer’s book 

Form 2 Tobacco producer’s return for twelve  months ended 31st December, 20             

Form 3 Tobacco leaf dealer’s book 

Form 4 Tobacco leaf dealer’s return 

Form 6 Application for delivery of Australian leaf or Australian manufactured tobacco for agricultural, horticultural, or sheep‑wash purposes             

Form 19 Application for delivery of certain spirits for industrial or scientific purposes             

Form 21 Form of record to be kept by users of Australian spirits, not matured in wood for two years, delivered under item 2 (M) of the Excise Tariff 1901             

Form 23 Declaration of manufacturer to return of excisable goods 

Form 24 Appointment of person to make declaration on behalf of manufacturer, brewer, distiller, dealer, or producer             

Form 25 Return of ship’s stores or aircraft’s stores 

Form 39 Authority to agent to sign declarations 

Form 40 Security — spirit for use in public hospitals 

Form 41 Return of spirit use 

Form 46 Record of spirits used in the manufacture of medicinal preparations             

Form 47 Security — spirit used in the manufacture of medicinal preparations for use in public hospitals             

Schedule 2  

Notes   

Part XIV Ship’s stores and aircraft’s stores

186 Interpretation

 (1) For the purpose of section 160A of the Act, ship’s stores:

 (a) consisting of spirituous liquor or beverages (other than beer or wine) sold to a passenger or member of the crew otherwise than by the glass or nip;

 (b) consisting of cigars sold to a passenger or to a member of the crew otherwise than by the individual packet, tin or box containing not more than 25 cigars;

 (c) consisting of cigarettes sold to a passenger or to a member of the crew otherwise than by the individual packet containing not more than 25 cigarettes or the individual tin containing not more than 50 cigarettes;

 (d) consisting of other tobacco products sold to a passenger or to a member of the crew otherwise than in a quantity that does not exceed 120 grams in weight; or

 (e) consisting of spirituous liquor or beverages (including beer or wine), cigarettes, cigars or other tobacco products sold to a person other than a passenger or a member of the crew;

are liable to Excise duty.

 (2) For the purpose of section 160A of the Act, aircraft’s stores, other than:

 (a) stores for consumption or use in an aircraft that is engaged on an international air service or flight conducted or operated by a person resident in Australia;

 (b) stores for consumption or use in an aircraft that is engaged on a flight between a place in Australia and a place in a Territory of the Commonwealth not forming part of the Commonwealth;

 (ba) stores for consumption or use in an aircraft that is engaged on a flight approved under subsection 15 (1) of the Air Navigation Act 1920;

 (c) stores included in a class of stores to which an bilateral arrangement applies for consumption or use in an aircraft that is included in a class of aircraft to which the bilateral arrangement applies and is engaged on an international air service or flight included in a class of international air services or flights to which the bilateral arrangement applies conducted or operated by a person included in a class of persons to which the bilateral arrangement applies; and

 (d) stores upon which the CEO considers it would be uneconomical to collect duty;

are liable to Excise duty.

 (3) For the purposes of the last preceding subregulation:

 (a) bilateral arrangement has the same meaning as in the International Air Services Commission Act 1992;

 (b) a reference to a person resident in Australia shall be read as including a reference to:

 (i) a body corporate established by an Act or by a law of a State or Territory of the Commonwealth; and

 (ii) a company incorporated under the law in force in a State or Territory of the Commonwealth;

  but shall not be read as including a reference to any other body corporate or company;

 (c) an aircraft that is being used for purposes connected with the operation of an international air service or is undergoing testing, maintenance or repairs for the purpose of being used in connexion with the operation of an international air service shall be deemed to be engaged on an international air service; and

 (d) a flight shall be deemed to be a flight between a place in Australia and a place in a Territory of the Commonwealth not forming part of the Commonwealth if the flight commences at either of those places and ends, or is intended to end, at the other of those places, whether or not the aircraft may or will, in the course of the flight, call at any other place in Australia or that Territory.

 (4) The prescribed form for the purpose of subsection (4) of section 160A of the Act is Form 25.

Part XVI Procedural

205 Documents to accompany excisable goods

Where excisable goods which are subject to the control of the Customs are moved from one place in Australia to another place in Australia, the person in actual charge of each ship or aircraft in which the goods are carried in the course of being so moved shall, if so required by a Collector, cause a receipt to be given on a form approved by the Collector and shall cause to be carried with the goods, and to be given to the person to whom the goods are delivered, such entries or other documents relating to the goods as the Collector requires.

Penalty:   1 penalty unit.

205C Loading and discharge of excisable goods

  The person in charge, or in command, of a coasting ship must not load or discharge excisable goods that are subject to the CEO’s control except in a port appointed under section 15 of the Customs Act 1901.

205D Access to stored spirit

  An officer is entitled to have access, at all reasonable times, to premises where spirit received in pursuance of these Regulations is stored or used and is entitled, at any reasonable time, to inspect, examine or take extracts from a book, record or document kept in relation to any such spirit.

205E Additional copies of forms

  The Collector may require a person who has lodged a prescribed form to furnish so many copies of the form as the Collector requires.

205F Prescribed form may be varied

  The Collector may accept, in lieu of any prescribed form other than a prescribed form of declaration, or a prescribed form of security, any document which is substantially in accordance with the prescribed form.

206 Working days and hours of business

 (1) Subject to regulation 207 of these Regulations, business relating to the Excise shall be conducted only on the working days and during the working hours prescribed by this regulation.

 (2) Subject to subregulation (4) of this regulation, the working days shall be all days except Sundays and public holidays.

 (3) Subject to subregulation (4) of this regulation, the working hours shall be:

 (a) for officers supervising the receipt, delivery or manufacture of goods, or supervising any operation carried on under the Excise Act 1901 or these Regulations — 8 a.m. to 5 p.m. on Monday to Friday, and 8 a.m. to 12 noon on Saturday;

 (b) for other officers — 9 a.m. to 4.45 p.m. on Monday to Friday, and 9 a.m. to 12 noon on Saturday.

 (4) The Collector may direct that the working days at any factory shall be Monday to Friday (but not including any public holiday) and that the working hours at any such factory shall be such hours worked from Monday to Friday in equal daily periods, as the Collector specifies:

Provided that the working hours shall not exceed 44 hours per week, and shall not commence before 7 a.m. on any day.

207 Overtime

  The Collector may permit work to be carried on, for a purpose mentioned in paragraph 206 (3) (a) on a working day outside the working hours or otherwise than on a working day for such time and, subject to regulation 209 of these Regulations, upon such conditions as the Collector thinks fit.

209 Payment for services of officers

 (1) Subject to this regulation, where the Collector permits work to be carried on for any of the purposes specified in paragraph (a) of subregulation (3) of regulation 206 of these Regulations, otherwise than on a working day or during the working hours, a charge shall be made for the services of officers so working at the rate of $16.75 per hour or part thereof.

 (2) The charge shall be calculated from the hour from which the attendance of the officer is necessary, and shall include a charge in respect of the time reasonably occupied by the officer in proceeding to and from the place where the officer’s attendance is required.

 (3) Where the Collector permits work to be carried on for any of the purposes specified in subregulation (3) of regulation 206 of these Regulations regularly for sixteen or twenty‑four hours per day continuously, a charge shall not be made in pursuance of subregulation (1) of this regulation for the services of officers working during those hours, except for services between noon on Saturday and 6 a.m. on Monday or on a public holiday.

209AA Interpretation

  For the purposes of regulations 206 and 209 of these Regulations public holiday means, in relation to business relating to Excise, a day observed, in the place at which the business is conducted, as a holiday under section 76 of the Public Service Act 1922.

209A Manufacturer may be required to pay for services of an officer

  A manufacturer at whose factory the services of an officer are required, shall, if called upon by the Collector so to do, pay for those services at the rate of $16.75 per hour or part of an hour during which the officer is engaged at the factory and also the cost of the conveyance of the officer to and from the factory.

Part 17 Deposits by subscribers to securities taken for compliance with Excise Acts

210 Deposit of securities

 (1) Any subscriber to a security taken for compliance with the Excise Acts may deposit with the Collector:

Cash; and/or

Commonwealth Bonds; and/or

Negotiable instruments approved by the Collector

of a value equal to the full amount of the liability stated in the security.

 (2) If the Collector obtains judgment against the subscriber in a suit upon the security, the Collector may appropriate so much of the deposit as is sufficient to satisfy the judgment and costs. If the deposit is not sufficient to satisfy fully the judgment and costs the Collector may exercise all powers of enforcing the judgment by execution or otherwise to obtain payment of the balance remaining due under the judgment.

 (3) Whenever the right to appropriate a deposit arises under this regulation the Collector may (if the deposit or any part thereof is not cash) dispose of the deposited Bonds or negotiable instruments or any of them by auction or private sale or otherwise in such manner as in the Collector’s opinion is most favourable to the subscriber, and the net proceeds of such disposition shall for all the purposes of this regulation be deemed to have been a deposit of cash by the subscriber, and may be appropriated wholly or partly accordingly.

 (4) A certificate signed by the Collector stating the Bonds or negotiable instruments disposed of and the net proceeds of such disposition shall be proof of the matter stated.

 (5) Any portion of the deposit appropriated as aforesaid shall become the property of the Commonwealth absolutely.

 (6) When a security taken for compliance with the Excise Acts expires or is cancelled, discharged, released or satisfied, the subscriber shall be entitled to a return of so much (if any) of the deposit as shall not have been appropriated under this regulation.

 (7) When Bonds or negotiable instruments bearing interest are deposited under this regulation the subscriber shall be entitled to collect as it falls due and retain any interest payable thereon before the Bonds or instruments are disposed of by the Collector under this regulation.

 (8) If any deposited Bonds or negotiable instruments are not payable to bearer the subscriber shall at the time of the deposit lodge with the Collector duly executed transfers or assignments thereof in such form as will enable the Collector to effectually dispose thereof and shall at the request of the Collector execute any transfers or assignments the Collector may from time to time deem necessary or convenient to enable the Collector to effectually dispose thereof.

Part XVIII Beer

213 Labelling of beer in bottles or on packages containing beer

 (1) For the purpose of section 77C of the Act, a bottle containing beer shall be labelled with a label that includes the following particulars, that is to say:

 (a) the name and address of the brewery at which the beer was made or the serial number allotted by the Collector to that brewery and the number allotted by the Collector to the State in which the beer was made; and

 (b) the words ‘Made in Australia’ or words approved by the Collector indicating that the beer was made in Australia.

 (2) For the purpose of section 77C of the Act, the particulars required to be included on a label on a bottle of beer by the last preceding subregulation shall be marked on a vessel, other than a bottle, containing beer, and on a package containing vessels (including bottles) containing beer, by branding or painting those particulars on the vessel or package.

 (3) The manufacturer of beer shall so mark the particulars required by subregulation (1) or (2) of this regulation, whichever is applicable, on a label or on the vessels or packages that the particulars are easily readable.

 (4) Where it is necessary for the serial number allotted to a brewery and the number allotted to a State to be included on a label or branded or painted on a vessel or package, those numbers shall be enclosed in a circle or triangle, as follows;

 ,

A is the number allotted to the factory; and

B is the number allotted to the State.

 (5) A person shall not affix a label to a bottle of beer unless a like label has been furnished to the Collector.

 (6) A reference in this regulation to beer is taken to be a reference to beer brewed for commercial purposes.

214 Security for quantity of beer that may be manufactured for commercial purposes

  For section 16 of the Act, the sum in which security is to be given by an applicant for a licence to manufacture beer manufactured for commercial purposes is the amount specified in the second column of the following table in relation to the quantity of beer, specified in the first column of that table that the holder of the licence is authorized to manufacture in a year:

214A Security for quantity of beer that may be manufactured for non‑commercial purposes

  For section 16 of the Act, the amount to be given in security to the Collector by an applicant for a licence to manufacture quantities of beer in a year for non‑commercial purposes is as follows:

Part XX Liqueurs or other excisable beverages

224 Application for licence to manufacture

  An application for a licence to manufacture liqueurs or other excisable beverages shall be accompanied by the following particulars and drawings:

 (a) the name and situation of the factory; and

 (b) a plan of the factory buildings, and premises or a plan of such part of the buildings or premises as the Collector requires; and

 (c) a description of the plant; and

 (d) if required by the Collector, sectional elevation drawings showing every apparatus and vessel and the position and capacity in litres of every vessel used in the factory.

225 Licensing of premises

  The whole or a part of premises licensed as a distillery under the Distillation Act 1901 or as a warehouse under the Customs Act 1901 may be licensed for the manufacture, in accordance with the provisions of these Regulations, of liqueurs or other excisable beverages.

227 Security for licence to manufacture

  The sum in which security is to be given by the applicant for a licence to manufacture liqueurs or other excisable beverages shall not be less than Five hundred dollars nor more than One thousand dollars.

228 Security of licensed premises

 (1) A factory in which a manufacturer is licensed to manufacture liqueurs or other excisable beverages shall be constructed of materials and in a manner approved by the Collector and shall be so constructed that it allows for the proper supervision by officers of the manufacture of liqueurs or other excisable beverages.

 (2) A factory shall be secured in such a manner and by such locks or fastenings as are approved by the Collector.

 (3) If required by the Collector so to do, a manufacturer shall:

 (a) secure all windows with iron bars not less than 25 millimetres in diameter so placed in the windows that the spaces between the bars and between the end bars and the walls do not exceed 155 millimetres in width; and

 (b) cover all windows with close wire netting; and

 (c) cover the inside of all exterior doors with iron sheeting; and

 (d) make provision for the segregation and suitable storage of all liqueurs or other excisable beverages stored in cases or casks.

 (4) Where the Collector considers it necessary so to do, the Collector may supply, at the expense of the manufacturer, locks additional to those which the manufacturer is required, by subregulation (2) of this regulation, to fix to the premises, and the keys of the additional locks shall be held by an officer.

229 Factory plant and equipment

 (1) A manufacturer shall install in the factory in which the manufacturer is licenced to manufacture liqueurs or other excisable beverages sufficient vats, tanks and other containers suitable for the manufacture and reception of liqueurs or other excisable beverages and for their storage when manufactured.

 (2) A manufacturer shall number consecutively, commencing with the number one, the vats, tanks and containers and shall paint, to the satisfaction of the Collector, the numbers on the vats, tanks and containers in oil colours.

 (3) If required by the Collector so to do, a manufacturer shall:

 (a) install in the factory sufficient vats or tanks suitable for the storage of spirit intended to be used in the manufacture of liqueurs or other excisable beverages; and

 (b) cover closely all vats, tanks or containers installed in the factory; and

 (c) provide suitable dipping holes in the coverings; and

 (d) fit to the vats, tanks and containers fastenings which enable them to be securely locked.

 (4) No plant other than plant used in the manufacture of liqueurs or other excisable beverages shall be installed in a factory without the approval of the Collector.

232 Goods stored on licensed premises

 (3) A manufacturer shall, if the Collector so directs, keep imported goods separate from goods manufactured or produced in Australia until they are used in the manufacture of liqueurs or other excisable beverages.

 (5) Except with the approval of the Collector, a manufacturer shall not bring into, or have in the manufacturer’s possession, custody or control in, a factory licensed for the manufacture of liqueurs or other excisable beverages, any goods other than goods intended for use in the manufacture of liqueurs or other excisable beverages.

234 Powers of officers

  An officer may gauge a tank, vat or other container installed in a factory whenever the officer considers it necessary to do so.

234A Dutiable content

  For the purposes of calculating duty, the percentage of alcohol by volume contained in liqueurs or other excisable beverages may be ascertained by distillation or by any other method approved by the Collector.

234B Allowance for waste

  The Collector may make such allowances for waste as the Collector considers reasonable in respect of:

 (a) the storage of spirit intended for use in the manufacture of liqueurs or other excisable beverages; and

 (b) losses arising out of the manufacture, storage or bottling of liqueurs or other excisable beverages.

234C Removal from factory

 (1) Subject to the next succeeding subregulation, a manufacturer shall not remove liqueurs or other excisable beverages from the factory except in bottles or flasks of the sizes referred to in the next succeeding regulation.

 (2) The Collector may authorize the removal in bulk containers of liqueurs or other excisable beverages from the factory in which they are manufactured to an approved place for:

 (a) bottling in accordance with regulation 234D; or

 (b) exportation; or

 (c) manufacturing purposes, approved by the Collector, in accordance with such conditions as the Collector determines.

 (3) A manufacturer shall, in a manner approved by the Collector, mark each bulk container with the following particulars:

 (a) the name and address (including the word ‘Australia’) of the factory, the factory and the State number furnished to the manufacturer and the words ‘Made in Australia’ or such other words as the Collector approves indicating that the liqueur or other excisable beverage in the container has been made in Australia; and

 (b) the capacity of the container and the contents in litres, ascertained by weight, measure or gauge, as directed by the Collector, of the liqueur or other excisable beverage in the container; and

 (c) the gross weight of the container; and

 (d) the name, type or brand of liqueur or other excisable beverage in the container.

234D Labelling

 (2) Where bottles or flasks are packed in cases:

 (a) each case shall contain the one type of liqueur or other excisable beverage; and

 (b) the same number of bottles or flasks, as the case may be, shall be packed in each case; and

 (c) each case containing a particular type of bottle or flask shall contain the same number of that type of bottle or flask, as the case may be.

 (3) The liquid quantity of liqueur or other excisable beverage in a case or bottle shall be ascertained by measure or by such other means as the Collector directs.

 (4) A manufacturer of liqueur or other excisable beverage shall affix to each bottle or flask of liqueur or other excisable beverage manufactured by the manufacturer a label containing the following particulars, that is to say:

 (a) either the name of the manufacturer and the address of the factory at which the liqueur or other excisable beverage was manufactured or the number allotted by the Collector to that factory and the number allotted by the Collector to the State in which the liqueur or other excisable beverage was manufactured; and

 (b) the words ‘Made in Australia’, or words approved by the Collector indicating that the liqueur or other excisable beverage was manufactured in Australia; and

 (c) the name, type or brand of liqueur or other excisable beverage; and

 (d) the quantity of liqueur or other excisable beverage contained in the bottle or flask; and

 (e) if the Collector has approved the placing of any additional markings on bottles or flasks of liqueur or other excisable beverage manufactured by the manufacturer — those additional markings.

 (5) Where a manufacturer packs bottles or flasks of liqueur or other excisable beverage in a case, the manufacturer shall paint or brand on the case the following particulars, that is to say:

 (a) either the name of the manufacturer and the address of the factory at which the liqueur or other excisable beverage was manufactured or the number allotted by the Collector to that factory and the number allotted by the Collector to the State in which the liqueur or other excisable beverage was manufactured; and

 (b) the words ‘Made in Australia’, or words approved by the Collector indicating that the liqueur or other excisable beverage was manufactured in Australia.

 (6) The particulars required by this regulation to be included on a label or to be painted or branded on a case shall be taken not to be so included or so painted or branded, as the case may be, unless those particulars are easily readable.

234E Factory and State numbers to be marked

 (1) In marking the factory number and the State number on a bulk container, case or label, the manufacturer shall place the factory  number  directly  above the  State  number and within a

circle, thus  , or in a diamond or triangle.

 (2) The marking shall be placed in a position approved by the Collector.

Part XXII Miscellaneous

244 Excisable goods for section 57 of the Act

 (1) The following kinds of excisable goods are prescribed for the purpose of section 57 of the Act:

 (a) uncut tobacco;

 (b) cut tobacco;

 (c) snuff;

 (d) cigars;

 (e) cigarettes;

 (f) wine;

 (g) petrol;

 (h) liqueurs or other excisable beverages.

 (2) In this regulation, petrol has the same meaning as in regulation 161.

245 Holding out as a licensed manufacturer

 (1) A person (not being a person licensed to manufacture under the Act) shall not assume or use in connection with a business a word or mark that would reasonably lead other persons to believe that the person is licensed to manufacture under the Act.

 (2) Without limiting the generality of the last preceding subregulation, a person (not being a person licensed to manufacture under the Act) who places, or causes or permits to be placed, on any goods or on the packets, cases or containers in which goods are packed:

 (a) a factory number and a State number furnished by the Collector to a manufacturer under section 67 of the Act; or

 (b) a mark, design or numbers so nearly resembling a factory number and a State number, whether alone or in conjunction with other words, designs or marks as to be likely to deceive;

shall be deemed to be guilty of an offence against that subregulation.

246 Application fee

  The application fee for paragraph 39 (2) (f) of the Act is nil.

247 Review of decisions

 (1) This regulation applies to:

 (a) a decision of the CEO not to approve payment of drawback to a person in accordance with subregulation 78 (1); and

 (b) a decision of the CEO, under subregulation 78A (4), refusing:

 (i) to exempt an owner from the application of paragraph 78A (1) (a); or

 (ii) to approve payment of drawback.

 (2) A person who is dissatisfied with a decision made in relation to the person may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953. 

248 Statement to accompany notice of decision

 (1) The notice that the CEO is required to give under subregulation 78 (2) must include a statement to the effect that the person in relation to whom the decision was made may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, against that decision.

 (2) A failure to comply with subregulation (1) does not affect the validity of the decision.

249 Prescribed fuel marker

 (1) For item 11 of the Schedule to the Excise Tariff Act 1921, MORTRACE MP is prescribed as the chemical additive to be a fuel marker.

 (2) For item 11 of the Schedule to the Excise Tariff Act 1921, the prescribed proportion is 20 milligrams of MORTRACE MP per litre of a product in a subitem of that item.

250 Prescribed threshold

  For paragraph 5D (b) of the Excise Tariff Act 1921, the prescribed threshold proportion is 1 milligram of MORTRACE MP per litre of a product in a subitem of item 11 of the Schedule to that Act.

Schedule 1  

(regulation 28 (a))

Form 1 Tobacco leaf producer’s book

(regulation 4)

AUSTRALIAN EXCISE

Tobacco Leaf Producer’s Book

Name of Producer 

 Place 

  Registration No.

Form 2 Tobacco producer’s return for twelve
months ended 31st December, 20 

(regulation 6)

AUSTRALIAN EXCISE

Tobacco producer’s return for twelve months ended 31st December, 20  .

Name of Producer:

 Surname (block letters) Christian names

Postal address:

The total area from which Tobacco Leaf was harvested by me during the twelve months ended 31st December, 20   was —

 Hectares:

 Where situated:

Cured Leaf —

kg

(a) On hand at 1st January, 20  , as shown on my last return .......

 Obtained from crop harvested between 1st January, 20  , and 31st
December, 20   ..................................

 Returned as unsaleable or for any other reason [give  particulars on a separate sheet]              

 Total (a) ...................................

kg

(b) Total quantity removed between 1st January, 20  , and 31st December, 20  , including leaf rehandled, as shown below              

 Leaf destroyed (quote authority and method of destruction).....

 Balance on hand on farm on 31st December, 20   ...........

 Total (b) ...................................

The difference of kg between the total of (a) and (b) is accounted for as follows:

(Omit if totals agree)

DETAILS OF TOBACCO LEAF REMOVED SHOWING PARTICULARS OF EACH CONSIGNMENT

 The area which I have planted or proposed to plant with Tobacco which will be harvested during the year 20              is              hectares situated at

 I hereby declare that this Return is a true statement of the particulars mentioned therein for the twelve months ended 31st December, 20               .

(Signature of Producer)

 Declared before me at this 

day of 20 .

 (Signature of Person taking Declaration)

Form 3 Tobacco leaf dealer’s book

(regulation 8)

AUSTRALIAN EXCISE

Tobacco Leaf Dealer’s Book

Name of Dealer Place

Form 4 Tobacco leaf dealer’s return

(regulation 10)

AUSTRALIAN EXCISE

Tobacco Leaf Dealer’s Return

Name of Dealer Place

 hereby declare that the above return contains a true statement of the particulars mentioned therein for the quarter ended

 day of last past.

 (Signed)

 Declared at this day of 20 , before me.

 (Signed)

(Description of person taking declaration)

Form 6 Application for delivery of Australian leaf or Australian manufactured tobacco for agricultural, horticultural, or sheep‑wash purposes

(regulation 34)

AUSTRALIAN EXCISE

Application for Delivery of Australian Leaf or Australian Manufactured Tobacco for Agricultural, Horticultural, or Sheep‑wash Purposes

To the Collector,

 I (or we) request permission to

mix with kg weight of Australian tobacco

leaf (or Australian manufactured tobacco), now stored in

to be afterwards used at for the purpose

of

 Dated the day of 20 .

 Applicant

Approved — Collector

20 .

Form 19 Application for delivery of certain spirits for industrial or scientific purposes

(regulation 143)

AUSTRALIAN EXCISE

Application for delivery of spirits, not matured in wood for 2 years, for industrial or scientific purposes

Address
Date

To the Collector

I request your permission upon payment of duty to take delivery of spirits not matured by storage in wood for a period of not less than two years, to be used by me in the making of               (or for sale to chemists or manufacturers for use in the making or compounding of              ) (1).

 I enclose a security that I will use the spirits for no other purposes.

 I undertake to keep a book showing the quantities of such spirits used in the making of              , (and the quantities sold to chemists or manufacturers

for the making of ) (1) and that the book will be balanced monthly and kept ready for inspection at any time by an officer of Excise. 

 (1)  Words in parentheses to be inserted only when the applicant desires to sell small quantities to chemists or others in use in the manufacture of medicines or other items mentioned in form of security.

Form 21 Form of record to be kept by users of Australian spirits, not matured in wood for two years, delivered under item 2 (M) of the Excise Tariff 1901

(regulation 148)

AUSTRALIAN EXCISE

Form of record to be kept by users of Australian spirits, not matured in wood for two years, delivered under item 2 (M) of the Excise Tariff 1901

 I declare that the foregoing entries relating to the month of                    , 20 , fully set forth all the matters required by law and that the same are true in every particular.

(Signature of Manufacturer)

 Declared at this day of , 20 before me—

     (Description of person taking declaration)

Form 23 Declaration of manufacturer to return of excisable goods

(regulation 178)

AUSTRALIAN EXCISE

Declaration of Manufacturer to Return of Excisable Goods

 I declare that the particulars set out in this return are true, and that nothing has been omitted therefrom which ought to have been set out therein.

 Manufacturer

 Declared at this day of 20 , before me.

 J.P., or Officer

Form 24 Appointment of person to make declaration on behalf of manufacturer, brewer, distiller, dealer, or producer

(regulation 182)

AUSTRALIAN EXCISE

Appointment of person to make declaration on behalf of manufacturer, brewer, distiller, dealer, or producer

I/We* appoint  (insert name of person to be appointed)  to make, on my/our* behalf, all declarations required by regulations for the time being in force under (insert short title of Act) to be made by me/us*; and

I/We* declare that all declarations made by (insert name of person to be appointed) under this appointment, shall be taken to have been made with my/our* knowledge and consent, and that I/we* shall be liable to all pecuniary penalties in respect of those declarations to the same extent as if I/we* had made those declarations myself/ourselves*.

Dated at this day of 20 .

(Signature of Manufacturer, or Brewer, or Distiller, or Dealer, or Producer)

 Signature of Appointee

To the Collector

*Omit whichever is inapplicable.

Form 25 Return of ship’s stores or aircraft’s stores

(regulation 186)

RETURN OF SHIP’S STORES OR AIRCRAFT’S STORES

Ship (or Aircraft) From Master (or Pilot)

Principal agent Duty payable at

Arrived at the Port of on the day

of ,  20 .

List of Goods liable to Excise Duties

 I hereby declare that the particulars shown in this form are a true and accurate statement of all ship’s stores (or aircraft’s stores) liable to Excise duties consumed on board the abovementioned ship (or aircraft) in Australia.

 Master (or Pilot)

 Declared at before me this day

of , 20 .

 Collector

Form 39 Authority to agent to sign declarations

(regulation 185)

AUSTRALIAN EXCISE

Authority to Agent to Sign Declarations

 (a) hereby authorizes (b)

(whose signature appears below) to sign as its agent forms containing declarations required under the Excise Regulations 1925. 

Dated at the day of 20 .

 In witness whereof the Common Seal of the (c)

was affixed hereto in the presence of

 To the Collector

Signature of person authorized

 (a) Here insert name of principal

 (b) Here insert name of person authorized

 (c) Here Insert ‘Company,’ ‘Corporation,’ or as the case may be

Form 40 Security — spirit for use in public hospitals

(regulation 119)

COMMONWEALTH OF AUSTRALIA

Excise Act 1901

SECURITY

SPIRIT FOR USE IN PUBLIC HOSPITALS

By this security the subscribers are, under the Excise Act 1901, bound to the CEO (as defined in that Act) in the sum of               subject

only to this condition that if all excisable spirit which is from time to time during the continuance of this security delivered to               under Excise Tariff Item               is dealt with in accordance with the Excise Act 1901 and any amendment thereof or any Act passed in substitution therefor and the Regulations for the time being in force thereunder, then this security shall be thereby discharged.*

 Dated at the day of  20 .

 * Note — If liability is not intended to be joint and several and for the full amount here state what is intended as, for example, thus — ‘The liability of the subscribers is joint only’, or ‘The liability of [mentioning subscriber] is limited to [here state amount of limit of or mode of ascertaining limit].’

Form 41 Return of spirit use

(regulation 124)

AUSTRALIAN EXCISE

 Return showing particulars of Australian spirit received and disposed of by Hospital during the half‑year ended              , 20              .

 I, hereby declare that the above

return contains a true statement of the particulars mentioned therein for the half‑year ended               , 20   .

(Signature of Declarant)

 Declared at before me this

day of , 20      .

 (Description of person taking declaration)

Form 46 Record of spirits used in the manufacture of medicinal preparations

(regulation 125B)

AUSTRALIAN EXCISE

Excise Act 1901

RECORD OF SPIRITS USED IN THE MANUFACTURE OF MEDICINAL PREPARATIONS

 I declare that the foregoing entries relating to the month of  ,

20 , fully set forth all the matters required by law and that the same are true in every particular.

(Signature of Manufacturer)

 Declared at this day of , 20 before me —

(Description of person taking declaration)

Form 47 Security — spirit used in the manufacture of medicinal preparations for use in public hospitals

(regulation 125C)

COMMONWEALTH OF AUSTRALIA

Excise Act 1901

SECURITY

SPIRIT USED IN THE MANUFACTURE OF MEDICINAL PREPARATIONS FOR USE IN PUBLIC HOSPITALS

 By this security the subscribers are, pursuant to the Excise Act 1901, bound to the CEO (as defined in that Act) in the sum of               subject only to

this condition that if all medicinal preparations containing spirit entered under Excise Tariff Item 2 (Q) and received by              for distribution to Public

Hospitals are from time to time during the continuance of this security delivered by               only to Public Hospitals and that the provisions of the Excise Act 1901 are, during the continuance of this security, complied with by              then this security shall be thereby discharged.

 Dated at the day of 20 .

 NOTE — If liability is not intended to be joint and several and for the full amount here state what is intended as, for example, thus — ‘The liability of the subscribers is joint only’ or ‘The liability of [mentioning subscriber] is limited to [here state amount of limit of or mode of ascertaining limit]’.

Schedule 2  

(regulation 2A)

Notes to the Excise Regulations 1925

Note 1

The Excise Regulations 1925 (in force under the Excise Act 1901) as shown in this compilation comprise Statutory Rules 1925 No. 181 amended as indicated in the Tables below.

All relevant information pertaining to application, saving or transitional provisions prior to 1 July 2003 is not included in this compilation.  For subsequent information see Table A.

Under the Legislative Instruments Act 2003, which came into force on 1 January 2005, it is a requirement for all non‑exempt legislative instruments to be registered on the Federal Register of Legislative Instruments. From 1 January 2005 the Statutory Rules series ceased to exist and was replaced with Select Legislative Instruments (SLI series). Numbering conventions remain the same, ie Year and Number.

Table of Instruments

(a) Subsection 2 (1) of the Customs and Excise Amendment Act 1983 provides as follows:

(1) Subject to this section, this Act shall be deemed to have come into operation at the hour of 8 o’clock in the evening by standard time in the Australian Capital Territory on 23 August 1983.

(b) Subsections 2 (2) and (3) of the Customs and Excise Legislation Amendment Act (No. 1) 1997 (No. 97, 1997) provide as follows:

(2) The items of Schedule 1 (other than item 27) and Schedule 2 (other than item 14) commence on a day or days to be fixed by Proclamation.

(3) If an item to which subsection (2) applies does not commence within a period of 6 months after the day on which this Act receives the Royal Assent, the item commences on the first day after the end of that period.

Items 6 and 27 of Schedule 2 commenced on 1 August 1997 (see Gazette 1997, No. GN30).

Items 1–5, 7–26 and 28 of Schedule 2 commenced on 31 December 1997.

The amendment history of the Excise Regulations 1925 (appears in the Table below. For repealed provisions up to and including Statutory Rules 2000 No. 366 see the Repeal Table.

Table of Amendments