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Excise Regulation 2015
In force
Administered by
Department of the Treasury
This item is authorised by the following title:
Excise Act 1901
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F2024C00528 (C05)
22 June 2024
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Part 1—Preliminary
Division 1—Preliminary
1 Name
3 Authority
Division 2—Simplified outline of this instrument
5 Simplified outline of this instrument
Division 3—Definitions
6 Definitions
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Part 2—Remissions, rebates and refunds of excise duty
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Division 1—Simplified outline of this Part
7 Simplified outline of this Part
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Division 2—Circumstances for remission, rebate or refund
8 Circumstances for remission, rebate or refund of excise duty
9 Remission of excise duty—rounding down duty paid in cash
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Division 3—Application for remission, rebate or refund
10 Application for remission, rebate or refund of excise duty
11 Period for making an application for refund or rebate of excise duty
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Division 4—Amount of remission, rebate or refund
12 Amount of remission, rebate or refund of excise duty
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Part 3—Drawback of excise duty
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Division 1—Simplified outline of this Part
13 Simplified outline of this Part
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Division 2—Drawback of excise duty
14 Drawback of excise duty on goods
15 When drawback of excise duty is not payable
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Division 3—Conditions relating to drawback
16 Conditions relating to drawback of excise duty—general
17 Additional conditions relating to drawback of excise duty—examining, packing, securing and marking goods
18 Assistance to be given to officers
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Part 4—Tobacco, fuel, and delivery of certain goods without entry
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Division 1—Simplified outline of this Part
19 Simplified outline of this Part
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Division 2—Matters relating to tobacco
20 Delivery of Australian tobacco leaf
21 Amount of duty to determine the amount of a penalty
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Division 3—Matters relating to fuel
22 Sales or supplies of LPG to which LPG remission applies—contents of notice
23 Sales or supplies of LPG to which LPG remission applies—circumstances when notice is not required
24 Conversion of measurements of LPG and compressed natural gas
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Division 4—Delivery of stabilised crude petroleum oil and condensate without entry
25 Delivery of stabilised crude petroleum oil and condensate for home consumption without entry
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Part 5—Duty free shops
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Division 1—Simplified outline of this Part
26 Simplified outline of this Part
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Division 2—Permission for outwards duty free shops
27 Circumstances in which permission may be given—application
28 Matters to be taken into account—off airport duty free shop
29 Period of effect of permission
30 Revocation of permission
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Division 3—Conditions for outwards duty free shops
31 Preliminary
32 Arrangements and proof of travel and export
33 Recognition of obligations
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Division 4—Additional conditions for off airport duty free shops
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Subdivision A—Preliminary
34 Preliminary
Subdivision B—Conditions for proprietor of shop
35 Delivery of goods
36 Invoice for goods to be delivered
37 Giving information to the CEO
38 Packages to be examined
39 Giving a return and paying excise duty
Subdivision C—Conditions for relevant traveller
40 Application of Subdivision
41 Package not to be interfered with
42 Package to be examined
43 If goods are not exported as intended
Division 5—Additional conditions for on airport duty free shops
44 Preliminary
45 Invoice for goods
Division 6—Other matters relating to outwards duty free shops
46 Proof of export of goods—off airport duty free shops
47 Sealed bag arrangements for LAG products—off airport duty free shops
Division 7—Inwards duty free shops
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Subdivision A—Permission for inwards duty free shops
48 Circumstances in which permission may be given—application
49 Period of effect of permission
50 Revocation of permission
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Subdivision B—Conditions for inwards duty free shops
51 Preliminary
52 Arrangements and proof of travel
53 Signs to be displayed
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Part 6—Stores, securities and samples
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Division 1—Simplified outline of this Part
54 Simplified outline of this Part
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Division 2—Stores, securities and samples
55 Ship’s stores liable to excise duty
56 Judgment in legal proceedings about a security
57 Manner of taking samples
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Part 7—Transitional matters relating to the repeal of the Excise Regulations 1925
58 Things done under the Excise Regulations 1925
59 Application of the Excise Regulations 1925 to permissions under the Act
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Part 8—Other application and transitional matters
60 Application provision relating to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017
61 Application provision relating to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018
62 Application and transitional provisions relating to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021
63 Application provision relating to the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024
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Schedule 1—Circumstances for remissions, rebates and refunds
1 Circumstances in which remission, rebate or refund may be made on application, or without an application if the goods are lost, destroyed or otherwise ceased to exist
2 Circumstances in which remission may be made without an application
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history