Commonwealth Consolidated Regulations

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EXCISE REGULATION 2015

- made under the Excise Act 1901

TABLE OF PROVISIONS

   PART 1--PRELIMINARY

           Division 1--Preliminary

   1.      Name  
   3.      Authority  

           Division 2--Simplified outlineofthis instrument

   5.      Simplified outline of this instrument  

           Division 3--Definitions

   6.      Definitions  

   PART 2--REMISSIONS--, REBATES AND REFUNDS OFEXCISEDUTY

           Division 1--Simplified outline of this Part

   7.      Simplified outline of this Part  

           Division 2--Circumstances for remission, rebateorrefund

   8.      Circumstances for remission, rebate or refund of excise duty  
   9.      Remission of excise duty --rounding down duty paid in cash  

           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  
           Div ision 4--Amount of remission, rebate or refund
   12.     Amount of remission, rebate o r refund of excise duty  

   PART 3--DRAWBACKOF--EXCISE DUTY

           Division 1--Simplified outline of this Part

   13.     Simplified outline of this Part  

           Division 2--Drawbackof excise duty

   14.     Drawback of excise duty on goods  
   15.     When drawback of excise duty is not payable  

           Division 3--Conditions relating to drawback

   16.     Conditions relating to drawback of excise duty --general  
   17.     Additional conditions r elating to drawback of excise du ty--e xamin ing, packing, securing and marking goods  
   18.     Assistance to be given to o fficers  

   PART 4--TOBACCO--, FUEL, AND DELIVERY OF CERTAIN GOODS WITHOUT ENTRY

           Division 1--Simplified outline of this Part

   19.     Simplified outline of this Part  

           Division 2--Matters relating to tobacco

   20.     Delivery of Australian tobacco leaf  
   21.     Amount of duty to determine the amount of a penalty  

           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  

           Division 4--Delivery ofstabilised crude petroleum oil and condensatewithout entry

   25.     D eliver y of stabilised crude petroleum oil and condensate for home consumption without entry  

   PART 5--DUTY--FREE SHOPS

           Division 1--Simplified outline of this Part

   26.     Simplified outline of this Part  

           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  

           Division 3--Conditions for outwards duty free shops

   31.     Preliminary  
   32.     Arrangements and proof of travel and export  
   33.     Recognition of obligations  

           Division 4--Additional conditions for off-airport duty free shops

              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.     S ealed bag arrangements for LAG products--off - airport duty free shops  

           Division 7--Inwards duty free shops

              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  

              Subdivision B--Conditions for inwards duty free shops

   51.     Preliminary  
   52.     Arrangements and proof of travel  
   53.     Signs to be displayed  

   PART 6--STORES--, SECURITIES ANDSAMPLES

           Division 1--Simplified outlineofthis Part

   54.     Simplified outline of this Part  

           Division 2--Stores, securities and samples

   55.     Ship's stores liable to excise duty  
   56.     Judgment in legal proceedings about a s ecurit y  
   57.     Manner of taking samples  

   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  

   PART 8--OTHER--APPLICATION AND TRANSITIONAL MATTERS

   60.     Application provision relating to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2 017  
   61.     Application provision relating to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2 018  
   62.     Application and transitional provisions relating to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2 021  
           SCHEDULE 1 Circumstances for remissions, rebates and refunds


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