{"id":"F2015L00355","name":"Excise Regulation 2015","slug":"excise-regulation-2015","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"38 of 2015","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":92890,"registerId":"commonwealth-F2015L00355-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"## Part 1—Preliminary\n\n### Division 1—Preliminary\n\n#### 1 Name\n\n This is the Excise Regulation 2015.\n\n#### 3 Authority\n\n This instrument is made under the Excise Act 1901.\n\n### Division 2—Simplified outline of this instrument\n\n#### 5 Simplified outline of this instrument\n\nThis instrument complements the Excise Act 1901 (the Act) by prescribing matters relating to excise.\n\nSection 78 of the Act sets up a framework for the remission, rebate and refund of excise duty. Part 2 of this instrument provides details of that framework, including the circumstances in which a remission, rebate or refund of excise duty may be made, and the amount of the remission, rebate or refund.\n\nSection 79 of the Act deals with drawback of excise duty. Part 3 of this instrument provides when drawback is, and is not, payable. The Part also prescribes the conditions to which the payment of drawback is subject.\n\nPart 4 of this instrument prescribes matters relating to particular goods, including tobacco leaf, LPG, compressed natural gas, stabilised crude petroleum oil and condensate. These matters relate to delivery, the amount of a penalty under the Act, notices, and the conversion of measurements.\n\nSections 61D and 61E of the Act set up a framework for permitting excisable goods sold in an outwards duty free shop, or an inwards duty free shop, to be delivered to, and exported by, relevant travellers. Part 5 of this instrument provides details of that framework, including the circumstances in which permission may be given or revoked, and conditions to which a permission is subject.\n\nPart 6 of this instrument prescribes which ship’s stores are liable to excise duty, and the manner in which samples of material and goods are to be taken. This Part also deals with what happens with a security if the CEO obtains judgment against a person in legal proceedings about the security.\n\nThis instrument replaces the Excise Regulations 1925. Part 7 provides transitional arrangements for the replacement of those regulations by this instrument.\n\n### Division 3—Definitions\n\n#### 6 Definitions\n\n> Note: A number of expressions used in this instrument are defined in the Act, including the following:\n\n (a) approved form;\n (b) CEO;\n (c) gaseous fuel.\n In this instrument:\n\n> Act means the Excise Act 1901.\n\n> airport shop goods: see subsection 48(2).\n\n> alcoholic beverage has the meaning given by section 77A of the Act.\n\n> alcohol manufacturer means a licensed manufacturer whose manufacturer licence authorises the manufacture of alcoholic beverages.\n\n> credited adjustment amount: see subclause 1(4) of Schedule 1.\n\n> departure area means a part of an airport or wharf that is set aside for the reception of relevant travellers who:\n\n (a) have complied with the laws of the Commonwealth relating to the departure of persons for places outside Australia; and\n (b) are yet to embark on an aircraft or ship for the relevant flight or relevant voyage concerned.\n\n> international flight:\n\n (a) in the case of a person leaving Australia—has the same meaning as in section 61D of the Act; and\n (b) in the case of a person entering Australia—has the same meaning as in section 61E of the Act.\n\n> inwards duty free shop has the same meaning as in section 61E of the Act.\n\n> off‑airport duty free shop means an outwards duty free shop other than an on‑airport duty free shop.\n\n> on‑airport duty free shop means an outwards duty free shop located in a departure area of an airport.\n\n> outwards duty free shop has the same meaning as in section 61D of the Act.\n\n> proprietor:\n\n (a) in relation to an outwards duty free shop—has the same meaning as in section 61D of the Act; and\n (b) in relation to an inwards duty free shop—has the same meaning as in section 61E of the Act.\n\n> relevant flight, in relation to a person who is a relevant traveller, means the international flight in relation to which the person is a relevant traveller.\n\n> relevant fuel: see subclause 1(2) of Schedule 1.\n\n> relevant traveller:\n\n (a) in the case of a person leaving Australia—has the same meaning as in section 61D of the Act; and\n (b) in the case of a person entering Australia—has the same meaning as in section 61E of the Act.\n\n> relevant voyage, in relation to a person who is a relevant traveller, means the international voyage (within the meaning of section 61D of the Act) in relation to which the person is a relevant traveller.\n\n> warehouse licence: see subsection 48(2).\n\n## Part 2—Remissions, rebates and refunds of excise duty\n\n### Division 1—Simplified outline of this Part\n\n#### 7 Simplified outline of this Part\n\nThis Part deals with the remission, rebate or refund of excise duty under the Act.\n\nThe CEO may make a remission, rebate or refund of excise duty in particular circumstances, which are set out in Division 2 and Schedule 1.\n\nSome of these circumstances require an application to be made for the remission, rebate or refund. The application must satisfy particular requirements, including being in the approved form. The CEO may require the applicant to provide records or give further information so that the CEO can verify that a circumstance applies. Some applications must be given to the CEO within a particular period.\n\nThe amount of a remission, rebate or refund of excise duty that may be made for a particular circumstance is set out in Division 4\\. The amount of a rebate or refund payable to a person may be set off against the whole, or part, of the person’s liability for excise duty.\n\n### Division 2—Circumstances for remission, rebate or refund\n\n#### 8 Circumstances for remission, rebate or refund of excise duty\n\n For paragraph 78(1)(b) of the Act, Schedule 1 prescribes circumstances in which a remission, rebate or refund of excise duty may be made by the CEO.\n\n> Note: An application is required in some circumstances (see Schedule 1).\n\n#### 9 Remission of excise duty—rounding down duty paid in cash\n\n For section 78 of the Act, if an amount of excise duty:\n (a) is to be paid in cash; and\n (b) is not a multiple of 5 cents;\n remission of the number of cents in excess of the next lower multiple of 5 cents may be made.\n\n### Division 3—Application for remission, rebate or refund\n\n#### 10 Application for remission, rebate or refund of excise duty\n\n (1) For clause 1 of Schedule 1, an application for a remission, rebate or refund of excise duty must:\n (a) be in the approved form; and\n (b) state, as far as practicable, the nature and particulars of the claim; and\n (c) be given to the CEO.\n (2) For the purpose of enabling the CEO to verify that a circumstance applies, or applied, in relation to goods to which an application relates:\n (a) the CEO may require the applicant to provide records or to give further information, or both; and\n (b) the applicant must comply with the requirement.\n\n#### 11 Period for making an application for refund or rebate of excise duty\n\n An application under section 10 for a refund or rebate of excise duty in a circumstance mentioned in an item in the following table must be given to the CEO within the period mentioned in the item.\n\n```html\n

Period for making an application for a refund or rebate of excise duty

Item

Circumstance

Period for giving application

1

A circumstance mentioned in item 1, 2, 3, 4 or 5 of the table in subclause 1(1) of Schedule 1.

Within:

(a) unless paragraph (b) applies—4 years after the day when the excise duty is paid; or

(b) if the application relates to goods that are tobacco products—12 months after the day when the excise duty is paid.

2

A circumstance mentioned in item 6 of the table in subclause 1(1) of Schedule 1.

Within:

(a) unless paragraph (b) applies—4 years after the day when the relevant by‑law is made; or

(b) if the application relates to goods that are tobacco products—12 months after the day when the relevant by‑law is made.

2A

A circumstance mentioned in item 7 or 7A of the table in subclause 1(1) of Schedule 1.

If the application relates to goods other than tobacco products—within 4 years after the day when the excise duty is paid.

3

A circumstance mentioned in item 9 or 10 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the end of the financial year in which the excise duty is paid.

4

A circumstance mentioned in item 11 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the final VOLWARE price for the month, from which the credited adjustment amount mentioned in the item is derived, is determined under subsection 7(3) of the Petroleum Excise (Prices) Act 1987.

5

A circumstance mentioned in item 12 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the relevant determination of the final VOLWARE price is amended as mentioned in the item.

5A

A circumstance mentioned in item 18 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the excise duty is paid.

6

A circumstance mentioned in item 22 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the excise duty is paid.

\n```\n\n### Division 4—Amount of remission, rebate or refund\n\n#### 12 Amount of remission, rebate or refund of excise duty\n\n (1) This section is made for subsection 78(2) of the Act.\n (2) The amount of a remission, rebate or refund of excise duty that may be made in a circumstance mentioned in an item of the following table is the amount mentioned in the item.\n\n```html\n

Amount of remission, rebate or refund in a circumstance

Item

Circumstance

Amount

1A

A circumstance mentioned in item 7A of the table in subclause 1(1) of Schedule 1.

The amount that is worked out under subsection (4) of this section.

1

A circumstance mentioned in item 8 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between the amount of duty paid and the correct amount of duty.

2

A circumstance mentioned in item 9 of the table in subclause 1(1) of Schedule 1.

The amount that is the whole of the duty paid.

3

A circumstance mentioned in item 10 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between:

(a) the amount of duty paid; and

(b) the amount of the duty ascertained at the end of the relevant financial year under whichever of section 6B, 6C, 6CA or 6D of the Excise Tariff Act 1921 applies.

4

A circumstance mentioned in item 11 of the table in subclause 1(1) of Schedule 1.

The amount that is equal to the negative amount mentioned in the item.

6

A circumstance mentioned in item 22 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between:

(a) the amount of duty paid; and

(b) the amount that is payable due to the amendments mentioned in the item.

7

A circumstance mentioned in item 10 of the table in subclause 2(1) of Schedule 1.

The amount that is the whole of the duty payable.

\n```\n\n Rebate or refund set off against liability for excise duty\n (3) The amount of a rebate or refund of excise duty that is payable to a person:\n (a) may be set off against the whole, or part, of that person’s liability for excise duty; and\n (b) if the amount is set off as described in paragraph (a)—is taken to have been paid to the person.\n Refund amount for recovered fuel vapour\n (4) For item 1A of the table in subsection (2), the amount of refund that is payable to a person is equal to the sum of:\n (a) the amount of that duty that was paid on the quantity of goods classified to subitems 10.5, 10.6 and 10.7 of the Schedule to the Excise Tariff Act 1921; and\n (b) the amount of that duty that was paid on so much of the quantity of goods classified to subitems 10.10 and 10.12 of the Schedule to the Excise Tariff Act 1921 as does not exceed twice the quantity of goods mentioned in paragraph (a) of this subsection;\n multiplied by 0.0006442.\n\n> Note: Example: If excise duty was paid on 100,000 litres of gasoline (subitem 10.5) and 500,000 litres of diesel (subitem 10.10), and an application for a refund is made, the refund amount is the amount of duty that was paid on 100,000 litres of gasoline and 200,000 litres of diesel, multiplied by 0.0006442.\n\n## Part 3—Drawback of excise duty\n\n### Division 1—Simplified outline of this Part\n\n#### 13 Simplified outline of this Part\n\nThis Part allows drawback of excise duty to be paid on the exportation of excisable goods for which excise duty has been paid.\n\nThe CEO may approve payment of drawback. If the CEO decides not to approve payment of drawback, the CEO must give a notice of the decision to the person claiming drawback. The notice must also state that the person may object to the decision.\n\nDrawback of excise duty is not payable for some goods. It is also not payable if excise duty has been refunded, or if goods are re‑landed in Australia after exportation.\n\nGenerally, drawback of excise duty is not payable unless certain conditions have been met. These conditions are set out in Division 3.\n\n### Division 2—Drawback of excise duty\n\n#### 14 Drawback of excise duty on goods\n\n (1) For section 79 of the Act, drawback of excise duty may be paid, in accordance with this Part, on the exportation of excisable goods for which excise duty has been paid.\n (2) The CEO may approve payment of drawback for the goods.\n (3) If the CEO decides not to approve payment of drawback for the goods, the CEO must, no later than 30 days after the date of the decision, give the person claiming the drawback a notice that:\n (a) sets out the decision; and\n (b) includes a statement to the effect that the person may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, to the decision.\n (4) Failure to comply with subsection (3) does not affect the validity of the decision.\n\n#### 15 When drawback of excise duty is not payable\n\n (1) Drawback of excise duty is not payable on the following:\n (a) stabilized crude petroleum oil;\n (b) condensate;\n (c) liquid petroleum obtained from naturally occurring petroleum gas.\n (2) Drawback of excise duty is not payable on the exportation of goods if:\n (a) the excise duty paid on the goods has been refunded; or\n (b) after exportation, the goods are re‑landed in Australia; or\n (c) the goods are relevant fuel.\n\n### Division 3—Conditions relating to drawback\n\n#### 16 Conditions relating to drawback of excise duty—general\n\n (1) Drawback of excise duty is not payable on the exportation of goods unless the conditions set out in the following table are met.\n\n```html\n

Conditions relating to drawback of excise duty

Item

Condition

1

Before exportation:

(a) the owner of the goods gives to the CEO a notice, in the approved form, of the owner’s intention to claim drawback on the exportation; and

(b) the goods are available at all reasonable times for examination by an officer.

2

Records are available at all reasonable times for examination by an officer, that show:

(a) that excise duty has been paid on the goods; and

(b) relevant details of the receipt, use and disposal of the goods by the owner.

3

A claim for drawback of excise duty paid on the goods:

(a) is in the approved form; and

(b) is given by the owner of the goods to the CEO after the exportation but no later than 12 months after the day on which the goods are exported.

4

The claim for drawback sets out:

(a) the amount of the claim; and

(b) a statement that, to the best of the knowledge, information and belief of the owner of the goods, the goods have not been, and are not intended to be, re‑landed in Australia; and

(c) such other information as the approved form requires.

5

The amount of the drawback:

(a) is at least $50; or

(b) meets the following requirements:

(i) the amount is claimed at the same time, and in the same approved form, as another claim or claims made by the owner of the goods for drawback on the exportation of other goods;

(ii) together the claims result in an aggregate amount of drawback of at least $50.

\n```\n\n (2) The CEO may:\n (a) in writing, exempt the owner of the goods from the application of item 1 of the table in subsection (1); or\n (b) approve payment of drawback in relation to the goods mentioned in item 1 of the table in subsection (1) even though a notice of intention was not given to the CEO as required by that item.\n (3) For item 3 of the table in subsection (1), the amount of the claim must not exceed the amount of excise duty paid on the goods.\n\n#### 17 Additional conditions relating to drawback of excise duty—examining, packing, securing and marking goods\n\n (1) If the owner of goods has given to the CEO a notice of intention to claim drawback on the exportation of goods under item 1 of the table in subsection 16(1), the CEO may, by notice in writing to the owner of the goods, require the owner to deal with the goods as directed by the CEO.\n (2) If the CEO has given notice under subsection (1) to the owner of goods, drawback of excise duty is not payable on the exportation of the goods unless the owner has complied with the directions of the CEO.\n\n#### 18 Assistance to be given to officers\n\n A person who intends to claim drawback on the exportation of goods must, by all reasonable means, facilitate:\n (a) the examination or re‑examination of the goods by an officer; and\n (b) the taking of a correct account of the goods by an officer; and\n (c) the supervision, by an officer, of the packing of the goods.\n\n## Part 4—Tobacco, fuel, and delivery of certain goods without entry\n\n### Division 1—Simplified outline of this Part\n\n#### 19 Simplified outline of this Part\n\nThis Part deals with some particular kinds of goods.\n\nDivision 2 deals with tobacco. Australian tobacco leaf may be delivered for a purpose approved by the CEO, or if the tobacco leaf is to be destroyed and the CEO has approved the delivery. The Division also provides how to work out the amount of duty used to determine the amount of a penalty for various offences under the Act.\n\nDivision 3 deals with fuel. A notice under section 77L of the Act must include particular words. The Division also sets out circumstances in which a notice under that section is not required, and explains how to convert measurements of LPG and compressed natural gas.\n\nDivision 4 provides conditions for the delivery for home consumption, without entry, of stabilised crude petroleum oil and condensate.\n\n### Division 2—Matters relating to tobacco\n\n#### 20 Delivery of Australian tobacco leaf\n\n For section 164 of the Act, Australian tobacco leaf may be delivered:\n (a) for a purpose approved by the CEO; or\n (b) if:\n (i) it is to be destroyed; and\n (ii) the CEO has approved the delivery.\n\n> Note: Examples of purposes that might be approved by the CEO are medical purposes, scientific purposes, horticultural purposes and agricultural purposes.\n\n#### 21 Amount of duty to determine the amount of a penalty\n\n (1) This section sets out how to work out the amount of duty that is to be used to determine the amount of a penalty relating to a quantity of tobacco leaf.\n\n> Note: This section is made for paragraph (b) of the penalty in each of subsections 28(1), 30(1), 31(1), 33(1), 35(1), 39K(2) and (3), 39M(2), 44(4) and (8), 117C(1), 117D(1), 117F(1) and 117H(1) of the Act.\n\n (2) If the tobacco leaf was seized in a bale, the amount of duty is worked out using the formula:\n ![Start formula open bracket Weight minus 2 close bracket times Rate end formula](image.002.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight ‑ 2 means the gross weight of the bale and the tobacco leaf, in kilograms, minus 2 kilograms.\n\n (3) If:\n (a) the tobacco leaf was not seized; and\n (b) there is sufficient evidence to show that the quantity of tobacco leaf was in a bale;\n the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means 100 kilograms.\n\n (4) If the tobacco leaf was seized in unbaled form, the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means the weight of the tobacco leaf, in kilograms.\n\n (5) If:\n (a) the tobacco leaf was not seized; and\n (b) there is sufficient evidence to show that the quantity of tobacco leaf was in unbaled form;\n the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means the weight of the tobacco leaf, in kilograms, as shown by the evidence.\n\n### Division 3—Matters relating to fuel\n\n#### 22 Sales or supplies of LPG to which LPG remission applies—contents of notice\n\n For subsection 77L(3) of the Act, a notice given under subsection 77L(2) of the Act must include the words “Not to be used, or supplied, for transport use. Penalties apply.”.\n\n#### 23 Sales or supplies of LPG to which LPG remission applies—circumstances when notice is not required\n\n For subsection 77L(4) of the Act, a notice is not required to be given in any of the following circumstances:\n (a) the LPG is being supplied in, or into, a container that can contain no more than 210 kilograms of LPG;\n (b) the LPG:\n (i) is being supplied to residential premises (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999); and\n (ii) is not being supplied, in part or in full, for the purpose of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999).\n\n#### 24 Conversion of measurements of LPG and compressed natural gas\n\n Converting measurements of LPG\n (1) For the purposes of the Excise Acts and for determining a person’s liability to pay duty, a quantity of LPG may be converted to litres at the rate of 1 kilogram of LPG to 1.885 litres of LPG if the quantity of LPG:\n (a) is entered for home consumption as a quantity measured in kilograms; and\n (b) is not measured using volumetric measurement equipment to calculate the amount of duty.\n (2) If:\n (a) a person’s first dealing with a quantity of LPG in a financial year, for the purpose of determining the person’s liability to pay duty on LPG in the financial year, uses kilograms or litres; and\n (b) the person proposes to deal with another quantity of LPG in that financial year, for the same purpose in that financial year, using the other unit of measurement;\n the CEO is not required to accept the other unit of measurement, but may give the person permission to use the other unit.\n Converting measurements of compressed natural gas\n (3) For the purposes of the Excise Acts, a quantity of compressed natural gas that is measured in megajoules may be converted to kilograms at the rate of 1 megajoule of compressed natural gas to 0.01893 kilograms of compressed natural gas.\n\n### Division 4—Delivery of stabilised crude petroleum oil and condensate without entry\n\n#### 25 Delivery of stabilised crude petroleum oil and condensate for home consumption without entry\n\n (1) For subparagraph 61C(1)(b)(ii) of the Act, the following goods are prescribed:\n (a) stabilised crude petroleum oil to which item 20 of the Schedule to the Excise Tariff Act 1921 applies;\n (b) condensate to which item 21 of the Schedule to the Excise Tariff Act 1921 applies.\n (2) For paragraph 61C(3)(d) of the Act, the following conditions are prescribed for those goods:\n (a) that the person gives the CEO a return, in the approved form, on the day of each calendar month specified by the CEO in the person’s permission;\n (b) that the return includes particulars about the goods that have, during the previous month, been delivered into home consumption under the permission.\n\n## Part 5—Duty free shops\n\n### Division 1—Simplified outline of this Part\n\n#### 26 Simplified outline of this Part\n\nThis Part deals with permission for excisable goods sold in an outwards duty free shop, or an inwards duty free shop, to be delivered to, and exported by, relevant travellers.\n\nThe CEO may give permission if an application is made in an approved form and certain pre‑conditions are satisfied.\n\nPermission may be revoked if a particular condition is not complied with, or revocation is necessary for the protection of the revenue or for ensuring compliance with the Excise Acts. For a permission in relation to an inwards duty free shop, the permission may also be revoked if the lease, licence or authority to operate the shop has expired or been cancelled.\n\nDivision 3 sets out conditions to which a permission in relation to goods sold in an outwards duty free shop is subject. Divisions 4 and 5 set out additional conditions for off‑airport duty free shops and on‑airport duty free shops. Subdivision B of Division 7 sets out conditions to which a permission in relation to goods sold in an inwards duty free shop is subject.\n\nDivision 6 deals with proof of the export of goods purchased at off‑airport duty free shops. It also includes special provisions relating to the purchase of liquids, aerosols, gels, creams and pastes (known as LAG products) at off‑airport duty free shops.\n\n### Division 2—Permission for outwards duty free shops\n\n#### 27 Circumstances in which permission may be given—application\n\n For subsection 61D(2) of the Act, the CEO may give permission in relation to an outwards duty free shop only if an application for permission is made in the approved form.\n\n#### 28 Matters to be taken into account—off‑airport duty free shop\n\n For subsection 61D(2) of the Act, when deciding whether to give permission in relation to an off‑airport duty free shop, the CEO must take into account whether the proprietor of the shop to which the permission would relate is likely to be able to comply with the conditions set out in sections 37 and 38 of this instrument.\n\n#### 29 Period of effect of permission\n\n For subsection 61D(2) of the Act, if permission is given, the permission has effect:\n (a) starting on the day when the permission is given; and\n (b) for the period specified in the permission.\n\n#### 30 Revocation of permission\n\n (1) This section is made for subsection 61D(13) of the Act.\n (2) Each of the following are grounds on which a permission in relation to an outwards duty free shop may be revoked:\n (a) that a condition:\n (i) to which the permission is subject; and\n (ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;\n has not been complied with;\n (b) that revocation of the permission is necessary:\n (i) for the protection of the revenue; or\n (ii) for ensuring compliance with the Excise Acts.\n\n### Division 3—Conditions for outwards duty free shops\n\n#### 31 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an outwards duty free shop is subject.\n\n#### 32 Arrangements and proof of travel and export\n\n (1) The proprietor of the shop must not sell the goods to a person who is in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has shown to the proprietor a ticket, or other document approved by the CEO under paragraph 61D(7)(b) of the Act, that shows that the person is entitled to make the traveller’s relevant flight or relevant voyage.\n (2) The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has given the proprietor, orally or in writing, the particulars of the intended exportation of the goods by the person required under paragraph 36(1)(b) or 45(1)(b); and\n (c) the agreement is subject to the condition that the sale takes place in the shop.\n (3) The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document approved by the CEO under paragraph 61D(7)(b) of the Act, that confirms the particulars, mentioned in paragraph (2)(b), that were given to the proprietor.\n (4) The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to the relevant traveller are:\n (a) to be transferred to the proprietor, or an employee or agent of the proprietor, upon the return of the relevant traveller to Australia; or\n (b) to remain with the proprietor or an employee or agent of the proprietor.\n\n#### 33 Recognition of obligations\n\n A relevant traveller to whom the goods are sold in the shop must, at or before the time of delivery of the goods, sign a recognition, in the approved form, of the traveller’s obligations concerning the export of the goods.\n\n### Division 4—Additional conditions for off‑airport duty free shops\n\n#### Subdivision A—Preliminary\n\n#### 34 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an off‑airport duty free shop is subject.\n\n#### Subdivision B—Conditions for proprietor of shop\n\n#### 35 Delivery of goods\n\n (1) The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller earlier than the 60th day before the day on which, according to the ticket or other document shown to the proprietor under paragraph 32(1)(b) or subsection 32(3), the traveller’s relevant flight or relevant voyage is to depart.\n (2) The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller unless they are enclosed in a package:\n (a) that is sealed in such a manner that the goods cannot be removed from it without the seal being broken; and\n (b) if the package is of a size that it may (in accordance with the conditions applying to the relevant traveller on the relevant flight or relevant voyage) be carried in the cabin of the aircraft or ship—that is transparent enough for the goods to be easily identified without the seal of the package being broken.\n\n#### 36 Invoice for goods to be delivered\n\n (1) At the time of the sale of the goods that are to be delivered from the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in triplicate, specifying the following:\n (a) the name and usual residential address of the relevant traveller;\n (b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller:\n (i) the date of departure;\n (ii) the airport or wharf of departure;\n (iii) for a relevant flight—the flight number or other designation of the flight;\n (iv) for a relevant voyage—the name of the ship and the number or other designation of the voyage;\n (v) the number or other identification of the traveller’s ticket or other document approved by the CEO for paragraph 61D(7)(b) of the Act;\n (c) a precise description of the goods, including:\n (i) the quantity, in figures, of each item of the goods; and\n (ii) the total number, in words, of the items mentioned in the invoice; and\n (iii) the sale amount, in figures, of each item or quantity of items; and\n (iv) the total sale amount of those items and quantities of items.\n (2) The invoice must be one of a series of sequentially numbered invoices.\n (3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.\n (4) After preparing the invoice, the proprietor must:\n (a) place one copy with the goods inside the package mentioned in subsection 35(2); and\n (b) place one copy in a waterproof envelope and attach that envelope securely to the outside of the package; and\n (c) retain one copy in the proprietor’s own records.\n (5) For a package mentioned in paragraph 35(2)(b), the copy of the invoice mentioned in paragraph (4)(a) must be positioned so that it may be read without the seal of the package being broken.\n\n#### 37 Giving information to the CEO\n\n (1) The condition in this section applies if the CEO requires the proprietor of the shop to comply with the condition in a particular case.\n (2) The proprietor must give to the CEO the following information about a sale of the goods from the shop to a relevant traveller:\n (a) the name of the shop;\n (b) the name of the relevant traveller;\n (c) the date and time of departure of the traveller’s relevant flight or relevant voyage;\n (d) for a relevant flight—the number or other designation of the flight;\n (e) for a relevant voyage—the name of the ship and the number or other designation of the voyage;\n (f) a full description of any item of the goods included in the sale having a sale amount of at least $500;\n (g) the total number of items of the goods included in the sale;\n (h) the total number of packages mentioned in subsection 35(2) in which the goods included in the sale are packed;\n (i) the total number of the packages that are packages mentioned in paragraph 35(2)(b);\n (j) the total number of the packages that are not packages mentioned in paragraph 35(2)(b);\n (k) the invoice numbers for all invoices relating to the sale.\n (3) The proprietor must give the information to the CEO:\n (a) before the date of departure mentioned in paragraph (2)(c); and\n (b) in a manner approved by the CEO.\n\n#### 38 Packages to be examined\n\n (1) This section applies in relation to a package mentioned in subsection 35(2) that is prepared by the proprietor of the shop for a relevant traveller.\n (2) If the package:\n (a) is surrendered by the relevant traveller for carriage otherwise than in the cabin of the aircraft or ship; or\n (b) is taken by the relevant traveller into a departure area;\n the proprietor must, at the point of surrender or within the departure area, cause the package to be examined to check whether it remains sealed and whether it has been tampered with.\n (3) If the package remains sealed and has not been tampered with, the proprietor must cause the copy of the invoice mentioned in paragraph 36(4)(b) to be removed from the package.\n (4) Subsection (5) applies if:\n (a) the package is no longer sealed or has been otherwise tampered with; or\n (b) the copy of the invoice enclosed in the package does not correspond with the copy of the invoice that was attached to the package; or\n (c) the copy of the invoice that was required to be enclosed in the package is not enclosed; or\n (d) the copy of the invoice that was required to be attached to the package is not attached; or\n (e) the goods enclosed in the package are not as specified in the copy of the invoice enclosed in, or attached to, the package.\n (5) The proprietor must give to the CEO a notice specifying:\n (a) the name of the relevant traveller; and\n (b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller:\n (i) the date and time of the departure of the flight or voyage;\n (ii) for a relevant flight—the number or other designation of the flight;\n (iii) for a relevant voyage—the name of the ship and the number or other designation of the voyage; and\n (c) the nature of the discrepancy identified under subsection (4).\n\n#### 39 Giving a return and paying excise duty\n\n (1) The proprietor of the shop must comply with this section within 21 working days of the shop after the end of a month.\n (2) The proprietor must lodge with the CEO a return setting out the following:\n (a) the name of the shop;\n (b) the invoice number of each invoice:\n (i) prepared in accordance with section 36 for the goods delivered from the shop for export; and\n (ii) that specifies under that section a date of departure that is in the month; and\n (iii) a copy of which was not removed during the month in accordance with subsection 38(3) from a package containing the goods;\n (c) the invoice number of each invoice:\n (i) that meets the requirements of subparagraphs (b)(i) and (ii); and\n (ii) a copy of which was removed during the month in accordance with subsection 38(3); and\n (iii) for which an electronic record has not been provided in accordance with section 46;\n (d) for each invoice mentioned in paragraph (b) or (c):\n (i) the particulars required to be set out in the invoice; and\n (ii) the amount of excise duty payable for the goods to which the invoice relates.\n (3) The proprietor must pay to the CEO an amount equal to the sum of the amounts of excise duty specified in the return.\n\n#### Subdivision C—Conditions for relevant traveller\n\n#### 40 Application of Subdivision\n\n This Subdivision applies to:\n (a) a relevant traveller to whom the goods were sold; and\n (b) the proprietor of the shop in which the goods were sold.\n\n#### 41 Package not to be interfered with\n\n (1) If an invoice is attached to the outside of a package which contains the goods, the relevant traveller must not:\n (a) remove, alter or otherwise interfere with the invoice; or\n (b) allow the invoice to be removed, altered or interfered with (except as required or authorised by or under the Act).\n (2) The relevant traveller must not, before the exportation of the goods:\n (a) break the seals on, or otherwise tamper with the integrity of, a package which contains the goods; or\n (b) allow (except as required or authorised by or under the Act):\n (i) the seals to be broken on a package containing the goods; or\n (ii) the integrity of a package containing the goods to be otherwise tampered with.\n\n#### 42 Package to be examined\n\n (1) This section applies if the relevant traveller:\n (a) surrenders a package containing the goods for carriage otherwise than in the cabin of an aircraft or ship; or\n (b) takes a package containing the goods into a departure area.\n (2) The relevant traveller must:\n (a) present the package, sealed and with the copy of the invoice attached, to the proprietor, or an employee or agent of the proprietor; and\n (b) permit the proprietor, or the employee or agent of the proprietor, to examine the package and to remove the copy of the invoice.\n\n#### 43 If goods are not exported as intended\n\n (1) If the relevant traveller does not export the goods on the relevant flight or the relevant voyage specified in the invoice for the goods, the relevant traveller must notify the proprietor by noon on the next working day of the shop after the date of departure (the original departure date) specified in the invoice.\n (2) If the relevant traveller intends to export the goods on a subsequent flight that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:\n (a) notify the proprietor of that intention;\n (b) provide the proprietor with the following:\n (i) the flight number or other designation of the flight;\n (ii) particulars of the intended date and time of departure of that flight.\n (3) If the relevant traveller intends to export the goods on a subsequent voyage that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:\n (a) notify the proprietor of that intention;\n (b) provide the proprietor with the following:\n (i) the name of the ship and voyage number or other designation of the voyage;\n (ii) particulars of the intended date and time of departure of that voyage.\n (4) If the relevant traveller does not intend to export the goods as mentioned in subsection (2) or (3), the relevant traveller must:\n (a) notify the proprietor accordingly; and\n (b) return the goods to the shop no later than the close of business of the shop on the second working day of the shop after the departure time on the original departure date.\n (5) Subsection (6) applies if:\n (a) the relevant traveller notifies the proprietor under subsection (2) or (3) of the intention to export the goods on a subsequent flight or voyage; and\n (b) the relevant traveller does not so export the goods.\n (6) The relevant traveller must:\n (a) no later than noon on the next working day of the shop after the date of departure specified in the notice of intention under paragraph (2)(a) or (3)(a), notify the proprietor that the goods have not been so exported; and\n (b) no later than the close of business of the shop on the second working day after that specified date of departure, return the goods to the shop.\n\n### Division 5—Additional conditions for on‑airport duty free shops\n\n#### 44 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an on‑airport duty free shop is subject.\n\n#### 45 Invoice for goods\n\n (1) At the time of the sale of the goods at the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in duplicate, specifying the following:\n (a) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the name and usual residential address of the relevant traveller;\n (b) the following particulars about the relevant flight for the intended exportation of the goods by the relevant traveller:\n (i) the date of departure;\n (ii) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the airport of departure;\n (iii) the flight number or other designation of the flight;\n (c) a precise description of the goods, including:\n (i) the quantity of each item of the goods; and\n (ii) the sale amount of each item or quantity of items; and\n (iii) the total sale amount of those items and quantities of items.\n (2) The invoice must be one of a series of sequentially numbered invoices.\n (3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.\n (4) After preparing an invoice, the proprietor of the shop must:\n (a) place one copy with the goods that are to be delivered to the relevant traveller; and\n (b) retain one copy in the proprietor’s own records.\n\n### Division 6—Other matters relating to outwards duty free shops\n\n#### 46 Proof of export of goods—off‑airport duty free shops\n\n (1) This section is made for paragraph 61D(10)(b) of the Act and applies in relation to an off‑airport duty free shop.\n (2) The way for providing proof is by providing an electronic record of the invoice number of each invoice for which a copy was removed, in accordance with subsection 38(3), from the package in which the goods are enclosed.\n (3) The time for providing proof is 10 working days of the shop after the date of departure of the relevant traveller mentioned in that paragraph.\n\n#### 47 Sealed bag arrangements for LAG products—off‑airport duty free shops\n\n (1) This section applies if:\n (a) a person purchases a liquid, aerosol, gel, cream or paste (a LAG product) at an off‑airport duty free shop; and\n (b) the delivery and export of the LAG product is the subject of a permission under subsection 61D(2) of the Act; and\n (c) the permission is subject to a condition set out in section 38, 39, 41 or 42 of this instrument; and\n (d) the person deals with the LAG product in accordance with an arrangement (known as a “sealed bag arrangement”) that:\n (i) is administered by the Australian Taxation Office and the Department administered by the Minister administering Part XII of the Customs Act 1901; and\n (ii) is consistent with the requirements of Subdivision 4.1.1A of the Aviation Transport Security Regulations 2005.\n (2) The delivery and export of the LAG product is taken to comply with the conditions in subsections 32(1) to (3) and Subdivisions B and C of Division 4.\n\n### Division 7—Inwards duty free shops\n\n#### Subdivision A—Permission for inwards duty free shops\n\n#### 48 Circumstances in which permission may be given—application\n\n (1) For subsection 61E(2) of the Act, the CEO may give permission in relation to an inwards duty free shop only if:\n (a) the applicant for the permission:\n (i) is the holder of a warehouse licence authorising the sale of airport shop goods at the inwards duty free shop; and\n (ii) has been granted a lease or licence, and an authority, to operate an inwards duty free shop on land within the airport; and\n (b) the application for permission is made in the approved form.\n (2) In this instrument:\n\n> airport shop goods has the same meaning as in section 61E of the Act.\n\n> warehouse licence has the same meaning as in section 61D of the Act.\n\n#### 49 Period of effect of permission\n\n For subsection 61E(2) of the Act, if permission is given, the permission has effect:\n (a) starting on the day when the permission is given; and\n (b) for the period specified in the permission.\n\n#### 50 Revocation of permission\n\n (1) This section is made for subsection 61E(11) of the Act.\n (2) Each of the following are grounds on which a permission in relation to an inwards duty free shop may be revoked:\n (a) that a condition:\n (i) to which the permission is subject; and\n (ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;\n has not been complied with;\n (b) that revocation of the permission is necessary:\n (i) for the protection of the revenue; or\n (ii) for ensuring compliance with the Excise Acts;\n (c) that a lease, licence or authority to operate the inwards duty free shop on land within the airport has expired or been cancelled.\n\n#### Subdivision B—Conditions for inwards duty free shops\n\n#### 51 Preliminary\n\n For subsection 61E(2) of the Act, this Subdivision sets out conditions to which a permission in relation to goods sold in an inwards duty free shop is subject.\n\n#### 52 Arrangements and proof of travel\n\n (1) The proprietor of the shop must not sell the goods to a person who is in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has shown to the proprietor a ticket, or other document, that shows that the person has arrived in Australia on an international flight.\n (2) The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:\n (a) the person is, or intends to be, a relevant traveller; and\n (b) the person has given the proprietor, orally or in writing:\n (i) the date of the person’s arrival or intended arrival in Australia; and\n (ii) the flight number or other designation of the international flight on which the person arrived or intends to arrive; and\n (c) the proprietor has informed the person of:\n (i) the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of excise duty; and\n (ii) the conditions with which, for the purposes of the Customs Acts (within the meaning of the Customs Act 1901), a relevant traveller must comply in relation to the purchase of goods at the shop; and\n (d) the agreement is subject to the condition that the sale takes place in the shop.\n (3) The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document, that confirms the information given to the proprietor under subparagraph (2)(b)(ii).\n (4) The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to that relevant traveller under the permission are:\n (a) to be transferred to the proprietor, or an employee or agent of the proprietor, after the relevant traveller has cleared customs; or\n (b) to remain with the proprietor or an employee or agent of the proprietor.\n\n#### 53 Signs to be displayed\n\n (1) The proprietor of the shop must display in the shop signs, in the approved form, that clearly state:\n (a) the conditions with which, for the purposes of the Excise Acts, a relevant traveller must comply in relation to the purchase of the goods at the shop; and\n (b) if alcoholic beverages or tobacco products are for sale in the shop—the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of excise duty.\n (2) The signs must be reasonably prominent and in enough numbers to give reasonable notice to relevant travellers of the matters mentioned in subsection (1).\n\n## Part 6—Stores, securities and samples\n\n### Division 1—Simplified outline of this Part\n\n#### 54 Simplified outline of this Part\n\nGenerally, ship’s stores that are liable to excise duty are alcoholic beverages and tobacco products. Liability may depend on the quantity of the goods and the circumstances in which they are purchased.\n\nThis Part also sets out what happens if a person has given the CEO a security under the Act and the CEO obtains a judgment against the person in relation to the security, and sets out procedures for taking samples of material and goods.\n\n### Division 2—Stores, securities and samples\n\n#### 55 Ship’s stores liable to excise duty\n\n (1) For subsection 160A(1) of the Act, this section sets out ship’s stores that are liable to excise duty.\n (2) The ship’s stores liable to excise duty are those consisting of:\n (a) alcoholic beverages (other than beer) sold to a passenger or member of the crew of a ship, other than by the glass or nip; or\n (b) cigars sold to a passenger or to a member of the crew of a ship, other than by the individual packet, tin or box containing 25 or less cigars; or\n (c) cigarettes sold to a passenger or to a member of the crew of a ship, other than by the individual packet or tin containing 50 or less cigarettes; or\n (d) tobacco products (other than those mentioned in paragraphs (b) and (c)) sold to a passenger or to a member of the crew of a ship in a quantity that exceeds 120 grams in weight; or\n (e) alcoholic beverages (including beer), cigarettes, cigars or other tobacco products sold to a person other than a passenger or a member of the crew of a ship.\n\n#### 56 Judgment in legal proceedings about a security\n\n (1) This section applies if:\n (a) a person has given the CEO a security under the Act; and\n (b) the CEO obtains a judgment against the person in legal proceedings about the security.\n (2) The CEO may retain as much of the security as is needed to satisfy the judgment and costs.\n (3) Any security retained becomes the property of the Commonwealth.\n (4) If the security does not satisfy the judgment and costs, the CEO may enforce the judgment to obtain payment of the balance remaining due under the judgment.\n (5) If the CEO is entitled to retain a security that is not cash, the CEO may dispose of the security:\n (a) by auction or private sale; or\n (b) in another manner that is, in the CEO’s opinion, most favourable to the person.\n (6) If the CEO disposes of a security under subsection (5):\n (a) the net proceeds of the disposal may be retained as described in subsection (2); and\n (b) a certificate:\n (i) signed by the CEO; and\n (ii) setting out the security disposed of and the net proceeds of the disposal;\n is taken to be proof of the disposal and the amount of the net proceeds.\n (7) The person is entitled to as much (if any) of a security as has not been retained by the CEO under this section if the security:\n (a) expires; or\n (b) is cancelled, discharged, released or satisfied.\n\n#### 57 Manner of taking samples\n\n (1) For section 106 of the Act, the manner in which a sample is to be taken by an officer is as follows:\n (a) the officer must, in the presence of the person (or an agent or employee of the person) from whom the sample is taken:\n (i) divide the sample into 3 equal parts; and\n (ii) label or mark, and securely seal, each part;\n (b) the officer must:\n (i) give one part to the person (or the person’s agent or employee); and\n (ii) deliver another part (the analyst’s part) to an analyst approved by the CEO; and\n (iii) retain the third part for any further examination.\n (2) For subparagraph (1)(b)(ii), the analyst’s part may be delivered to the analyst:\n (a) in person; or\n (b) by registered post; or\n (c) in another manner approved by the CEO.\n\n## Part 7—Transitional matters relating to the repeal of the Excise Regulations 1925\n\n#### 58 Things done under the Excise Regulations 1925\n\n (1) If:\n (a) a thing was done for a particular purpose under the Excise Regulations 1925 as in force immediately before those Regulations were repealed; and\n (b) the thing could be done for that purpose under this instrument;\n the thing has effect for the purposes of this instrument as if it had been done under this instrument.\n (2) Without limiting subsection (1), a reference in that subsection to a thing being done includes a reference to a notice, application or other instrument being given or made.\n\n#### 59 Application of the Excise Regulations 1925 to permissions under the Act\n\n (1) Despite the repeal of the Excise Regulations 1925, those Regulations (the old regulations) as in force immediately before they were repealed continue to apply in relation to a permission in force at that time under section 61C, 61D or 61E of the Act.\n (2) However, if the permission is amended after that time:\n (a) the old regulations cease to apply in relation to the permission when the amendment takes effect (the amendment time); and\n (b) from the amendment time, this instrument applies in relation to the permission as if the permission had been given after the repeal of the old regulations.\n (3) If an application for a permission under section 61C, 61D or 61E of the Act had been made before the repeal of the old regulations, but no decision had been made on the application at the time of the repeal, this instrument applies in relation to the application as if the application had been made after the repeal.\n\n## Part 8—Other application and transitional matters\n\n#### 60 Application provision relating to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017\n\n The amendments made by Schedule 1 to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017 apply in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2017.\n\n#### 61 Application provision relating to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018\n\n The amendments made by Part 1 of Schedule 1 to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018 apply in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2019.\n\n#### 62 Application and transitional provisions relating to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021\n\n (1) The amendments made by Schedule 1 to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021 apply in relation to alcoholic beverages that are entered for home consumption on or after 1 July 2021.\n (2) Treat the references in paragraphs (b), (c) and (e) of item 10 of the table in subclause 2(1) of Schedule 1 to “this item” as including references to “item 21 of the table in subclause 1(1) of Schedule 1, as in force before the commencement of the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021”.\n (3) Despite subsection (1), item 21 of the table in subclause 1(1) of Schedule 1 does not apply in relation to an alcoholic beverage entered for home consumption before 1 June 2021 unless excise duty is paid on the alcoholic beverage on or before 30 June 2021.\n (4) Despite subsection (1), item 21 of the table in subclause 1(1) of Schedule 1 applies in relation to an alcoholic beverage as if the reference in subparagraph (c)(i) of the item to $100,000 were a reference to $8,333 if:\n (a) the alcoholic beverage was entered for home consumption in the period beginning on 1 June 2021 and ending on 30 June 2021; and\n (b) excise duty is paid on the alcoholic beverage on or after 1 July 2021.\n\n#### 63 Application provision relating to the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024\n\n (1) The amendments made by the amending regulations (other than item 16) apply to goods on which excise duty is paid on or after 1 July 2024.\n (2) The amendment made by item 16 of the amending regulations, in relation to a remission of excise duty without an application in a circumstance mentioned in item 11 of the table in subclause 2(1) of Schedule 1 to this instrument, applies to goods on which excise duty is payable on or after 1 January 2025.\n (3) In this section:\n\n> amending regulations means the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024.\n\n#### 64 Application provision relating to the Excise Amendment (Remission Increase for Distillers and Brewers) Regulations 2025\n\n The amendments made by Schedule 1 to the Excise Amendment (Remission Increase for Distillers and Brewers) Regulations 2025 apply in relation to alcoholic beverages that are entered for home consumption on or after 1 July 2026.","sortOrder":0},{"sectionNumber":"Division 1","sectionType":"division","heading":"Preliminary","content":"## Part 1—Preliminary\n\n### Division 1—Preliminary\n\n#### 1 Name\n\n This is the Excise Regulation 2015.\n\n#### 3 Authority\n\n This instrument is made under the Excise Act 1901.\n\n### Division 2—Simplified outline of this instrument\n\n#### 5 Simplified outline of this instrument\n\nThis instrument complements the Excise Act 1901 (the Act) by prescribing matters relating to excise.\n\nSection 78 of the Act sets up a framework for the remission, rebate and refund of excise duty. Part 2 of this instrument provides details of that framework, including the circumstances in which a remission, rebate or refund of excise duty may be made, and the amount of the remission, rebate or refund.\n\nSection 79 of the Act deals with drawback of excise duty. Part 3 of this instrument provides when drawback is, and is not, payable. The Part also prescribes the conditions to which the payment of drawback is subject.\n\nPart 4 of this instrument prescribes matters relating to particular goods, including tobacco leaf, LPG, compressed natural gas, stabilised crude petroleum oil and condensate. These matters relate to delivery, the amount of a penalty under the Act, notices, and the conversion of measurements.\n\nSections 61D and 61E of the Act set up a framework for permitting excisable goods sold in an outwards duty free shop, or an inwards duty free shop, to be delivered to, and exported by, relevant travellers. Part 5 of this instrument provides details of that framework, including the circumstances in which permission may be given or revoked, and conditions to which a permission is subject.\n\nPart 6 of this instrument prescribes which ship’s stores are liable to excise duty, and the manner in which samples of material and goods are to be taken. This Part also deals with what happens with a security if the CEO obtains judgment against a person in legal proceedings about the security.\n\nThis instrument replaces the Excise Regulations 1925. Part 7 provides transitional arrangements for the replacement of those regulations by this instrument.\n\n### Division 3—Definitions\n\n#### 6 Definitions\n\n> Note: A number of expressions used in this instrument are defined in the Act, including the following:\n\n (a) approved form;\n (b) CEO;\n (c) gaseous fuel.\n In this instrument:\n\n> Act means the Excise Act 1901.\n\n> airport shop goods: see subsection 48(2).\n\n> alcoholic beverage has the meaning given by section 77A of the Act.\n\n> alcohol manufacturer means a licensed manufacturer whose manufacturer licence authorises the manufacture of alcoholic beverages.\n\n> credited adjustment amount: see subclause 1(4) of Schedule 1.\n\n> departure area means a part of an airport or wharf that is set aside for the reception of relevant travellers who:\n\n (a) have complied with the laws of the Commonwealth relating to the departure of persons for places outside Australia; and\n (b) are yet to embark on an aircraft or ship for the relevant flight or relevant voyage concerned.\n\n> international flight:\n\n (a) in the case of a person leaving Australia—has the same meaning as in section 61D of the Act; and\n (b) in the case of a person entering Australia—has the same meaning as in section 61E of the Act.\n\n> inwards duty free shop has the same meaning as in section 61E of the Act.\n\n> off‑airport duty free shop means an outwards duty free shop other than an on‑airport duty free shop.\n\n> on‑airport duty free shop means an outwards duty free shop located in a departure area of an airport.\n\n> outwards duty free shop has the same meaning as in section 61D of the Act.\n\n> proprietor:\n\n (a) in relation to an outwards duty free shop—has the same meaning as in section 61D of the Act; and\n (b) in relation to an inwards duty free shop—has the same meaning as in section 61E of the Act.\n\n> relevant flight, in relation to a person who is a relevant traveller, means the international flight in relation to which the person is a relevant traveller.\n\n> relevant fuel: see subclause 1(2) of Schedule 1.\n\n> relevant traveller:\n\n (a) in the case of a person leaving Australia—has the same meaning as in section 61D of the Act; and\n (b) in the case of a person entering Australia—has the same meaning as in section 61E of the Act.\n\n> relevant voyage, in relation to a person who is a relevant traveller, means the international voyage (within the meaning of section 61D of the Act) in relation to which the person is a relevant traveller.\n\n> warehouse licence: see subsection 48(2).\n\n## Part 2—Remissions, rebates and refunds of excise duty\n\n### Division 1—Simplified outline of this Part\n\n#### 7 Simplified outline of this Part\n\nThis Part deals with the remission, rebate or refund of excise duty under the Act.\n\nThe CEO may make a remission, rebate or refund of excise duty in particular circumstances, which are set out in Division 2 and Schedule 1.\n\nSome of these circumstances require an application to be made for the remission, rebate or refund. The application must satisfy particular requirements, including being in the approved form. The CEO may require the applicant to provide records or give further information so that the CEO can verify that a circumstance applies. Some applications must be given to the CEO within a particular period.\n\nThe amount of a remission, rebate or refund of excise duty that may be made for a particular circumstance is set out in Division 4\\. The amount of a rebate or refund payable to a person may be set off against the whole, or part, of the person’s liability for excise duty.\n\n### Division 2—Circumstances for remission, rebate or refund\n\n#### 8 Circumstances for remission, rebate or refund of excise duty\n\n For paragraph 78(1)(b) of the Act, Schedule 1 prescribes circumstances in which a remission, rebate or refund of excise duty may be made by the CEO.\n\n> Note: An application is required in some circumstances (see Schedule 1).\n\n#### 9 Remission of excise duty—rounding down duty paid in cash\n\n For section 78 of the Act, if an amount of excise duty:\n (a) is to be paid in cash; and\n (b) is not a multiple of 5 cents;\n remission of the number of cents in excess of the next lower multiple of 5 cents may be made.\n\n### Division 3—Application for remission, rebate or refund\n\n#### 10 Application for remission, rebate or refund of excise duty\n\n (1) For clause 1 of Schedule 1, an application for a remission, rebate or refund of excise duty must:\n (a) be in the approved form; and\n (b) state, as far as practicable, the nature and particulars of the claim; and\n (c) be given to the CEO.\n (2) For the purpose of enabling the CEO to verify that a circumstance applies, or applied, in relation to goods to which an application relates:\n (a) the CEO may require the applicant to provide records or to give further information, or both; and\n (b) the applicant must comply with the requirement.\n\n#### 11 Period for making an application for refund or rebate of excise duty\n\n An application under section 10 for a refund or rebate of excise duty in a circumstance mentioned in an item in the following table must be given to the CEO within the period mentioned in the item.\n\n```html\n

Period for making an application for a refund or rebate of excise duty

Item

Circumstance

Period for giving application

1

A circumstance mentioned in item 1, 2, 3, 4 or 5 of the table in subclause 1(1) of Schedule 1.

Within:

(a) unless paragraph (b) applies—4 years after the day when the excise duty is paid; or

(b) if the application relates to goods that are tobacco products—12 months after the day when the excise duty is paid.

2

A circumstance mentioned in item 6 of the table in subclause 1(1) of Schedule 1.

Within:

(a) unless paragraph (b) applies—4 years after the day when the relevant by‑law is made; or

(b) if the application relates to goods that are tobacco products—12 months after the day when the relevant by‑law is made.

2A

A circumstance mentioned in item 7 or 7A of the table in subclause 1(1) of Schedule 1.

If the application relates to goods other than tobacco products—within 4 years after the day when the excise duty is paid.

3

A circumstance mentioned in item 9 or 10 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the end of the financial year in which the excise duty is paid.

4

A circumstance mentioned in item 11 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the final VOLWARE price for the month, from which the credited adjustment amount mentioned in the item is derived, is determined under subsection 7(3) of the Petroleum Excise (Prices) Act 1987.

5

A circumstance mentioned in item 12 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the relevant determination of the final VOLWARE price is amended as mentioned in the item.

5A

A circumstance mentioned in item 18 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the excise duty is paid.

6

A circumstance mentioned in item 22 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the excise duty is paid.

\n```\n\n### Division 4—Amount of remission, rebate or refund\n\n#### 12 Amount of remission, rebate or refund of excise duty\n\n (1) This section is made for subsection 78(2) of the Act.\n (2) The amount of a remission, rebate or refund of excise duty that may be made in a circumstance mentioned in an item of the following table is the amount mentioned in the item.\n\n```html\n

Amount of remission, rebate or refund in a circumstance

Item

Circumstance

Amount

1A

A circumstance mentioned in item 7A of the table in subclause 1(1) of Schedule 1.

The amount that is worked out under subsection (4) of this section.

1

A circumstance mentioned in item 8 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between the amount of duty paid and the correct amount of duty.

2

A circumstance mentioned in item 9 of the table in subclause 1(1) of Schedule 1.

The amount that is the whole of the duty paid.

3

A circumstance mentioned in item 10 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between:

(a) the amount of duty paid; and

(b) the amount of the duty ascertained at the end of the relevant financial year under whichever of section 6B, 6C, 6CA or 6D of the Excise Tariff Act 1921 applies.

4

A circumstance mentioned in item 11 of the table in subclause 1(1) of Schedule 1.

The amount that is equal to the negative amount mentioned in the item.

6

A circumstance mentioned in item 22 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between:

(a) the amount of duty paid; and

(b) the amount that is payable due to the amendments mentioned in the item.

7

A circumstance mentioned in item 10 of the table in subclause 2(1) of Schedule 1.

The amount that is the whole of the duty payable.

\n```\n\n Rebate or refund set off against liability for excise duty\n (3) The amount of a rebate or refund of excise duty that is payable to a person:\n (a) may be set off against the whole, or part, of that person’s liability for excise duty; and\n (b) if the amount is set off as described in paragraph (a)—is taken to have been paid to the person.\n Refund amount for recovered fuel vapour\n (4) For item 1A of the table in subsection (2), the amount of refund that is payable to a person is equal to the sum of:\n (a) the amount of that duty that was paid on the quantity of goods classified to subitems 10.5, 10.6 and 10.7 of the Schedule to the Excise Tariff Act 1921; and\n (b) the amount of that duty that was paid on so much of the quantity of goods classified to subitems 10.10 and 10.12 of the Schedule to the Excise Tariff Act 1921 as does not exceed twice the quantity of goods mentioned in paragraph (a) of this subsection;\n multiplied by 0.0006442.\n\n> Note: Example: If excise duty was paid on 100,000 litres of gasoline (subitem 10.5) and 500,000 litres of diesel (subitem 10.10), and an application for a refund is made, the refund amount is the amount of duty that was paid on 100,000 litres of gasoline and 200,000 litres of diesel, multiplied by 0.0006442.\n\n## Part 3—Drawback of excise duty\n\n### Division 1—Simplified outline of this Part\n\n#### 13 Simplified outline of this Part\n\nThis Part allows drawback of excise duty to be paid on the exportation of excisable goods for which excise duty has been paid.\n\nThe CEO may approve payment of drawback. If the CEO decides not to approve payment of drawback, the CEO must give a notice of the decision to the person claiming drawback. The notice must also state that the person may object to the decision.\n\nDrawback of excise duty is not payable for some goods. It is also not payable if excise duty has been refunded, or if goods are re‑landed in Australia after exportation.\n\nGenerally, drawback of excise duty is not payable unless certain conditions have been met. These conditions are set out in Division 3.\n\n### Division 2—Drawback of excise duty\n\n#### 14 Drawback of excise duty on goods\n\n (1) For section 79 of the Act, drawback of excise duty may be paid, in accordance with this Part, on the exportation of excisable goods for which excise duty has been paid.\n (2) The CEO may approve payment of drawback for the goods.\n (3) If the CEO decides not to approve payment of drawback for the goods, the CEO must, no later than 30 days after the date of the decision, give the person claiming the drawback a notice that:\n (a) sets out the decision; and\n (b) includes a statement to the effect that the person may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, to the decision.\n (4) Failure to comply with subsection (3) does not affect the validity of the decision.\n\n#### 15 When drawback of excise duty is not payable\n\n (1) Drawback of excise duty is not payable on the following:\n (a) stabilized crude petroleum oil;\n (b) condensate;\n (c) liquid petroleum obtained from naturally occurring petroleum gas.\n (2) Drawback of excise duty is not payable on the exportation of goods if:\n (a) the excise duty paid on the goods has been refunded; or\n (b) after exportation, the goods are re‑landed in Australia; or\n (c) the goods are relevant fuel.\n\n### Division 3—Conditions relating to drawback\n\n#### 16 Conditions relating to drawback of excise duty—general\n\n (1) Drawback of excise duty is not payable on the exportation of goods unless the conditions set out in the following table are met.\n\n```html\n

Conditions relating to drawback of excise duty

Item

Condition

1

Before exportation:

(a) the owner of the goods gives to the CEO a notice, in the approved form, of the owner’s intention to claim drawback on the exportation; and

(b) the goods are available at all reasonable times for examination by an officer.

2

Records are available at all reasonable times for examination by an officer, that show:

(a) that excise duty has been paid on the goods; and

(b) relevant details of the receipt, use and disposal of the goods by the owner.

3

A claim for drawback of excise duty paid on the goods:

(a) is in the approved form; and

(b) is given by the owner of the goods to the CEO after the exportation but no later than 12 months after the day on which the goods are exported.

4

The claim for drawback sets out:

(a) the amount of the claim; and

(b) a statement that, to the best of the knowledge, information and belief of the owner of the goods, the goods have not been, and are not intended to be, re‑landed in Australia; and

(c) such other information as the approved form requires.

5

The amount of the drawback:

(a) is at least $50; or

(b) meets the following requirements:

(i) the amount is claimed at the same time, and in the same approved form, as another claim or claims made by the owner of the goods for drawback on the exportation of other goods;

(ii) together the claims result in an aggregate amount of drawback of at least $50.

\n```\n\n (2) The CEO may:\n (a) in writing, exempt the owner of the goods from the application of item 1 of the table in subsection (1); or\n (b) approve payment of drawback in relation to the goods mentioned in item 1 of the table in subsection (1) even though a notice of intention was not given to the CEO as required by that item.\n (3) For item 3 of the table in subsection (1), the amount of the claim must not exceed the amount of excise duty paid on the goods.\n\n#### 17 Additional conditions relating to drawback of excise duty—examining, packing, securing and marking goods\n\n (1) If the owner of goods has given to the CEO a notice of intention to claim drawback on the exportation of goods under item 1 of the table in subsection 16(1), the CEO may, by notice in writing to the owner of the goods, require the owner to deal with the goods as directed by the CEO.\n (2) If the CEO has given notice under subsection (1) to the owner of goods, drawback of excise duty is not payable on the exportation of the goods unless the owner has complied with the directions of the CEO.\n\n#### 18 Assistance to be given to officers\n\n A person who intends to claim drawback on the exportation of goods must, by all reasonable means, facilitate:\n (a) the examination or re‑examination of the goods by an officer; and\n (b) the taking of a correct account of the goods by an officer; and\n (c) the supervision, by an officer, of the packing of the goods.\n\n## Part 4—Tobacco, fuel, and delivery of certain goods without entry\n\n### Division 1—Simplified outline of this Part\n\n#### 19 Simplified outline of this Part\n\nThis Part deals with some particular kinds of goods.\n\nDivision 2 deals with tobacco. Australian tobacco leaf may be delivered for a purpose approved by the CEO, or if the tobacco leaf is to be destroyed and the CEO has approved the delivery. The Division also provides how to work out the amount of duty used to determine the amount of a penalty for various offences under the Act.\n\nDivision 3 deals with fuel. A notice under section 77L of the Act must include particular words. The Division also sets out circumstances in which a notice under that section is not required, and explains how to convert measurements of LPG and compressed natural gas.\n\nDivision 4 provides conditions for the delivery for home consumption, without entry, of stabilised crude petroleum oil and condensate.\n\n### Division 2—Matters relating to tobacco\n\n#### 20 Delivery of Australian tobacco leaf\n\n For section 164 of the Act, Australian tobacco leaf may be delivered:\n (a) for a purpose approved by the CEO; or\n (b) if:\n (i) it is to be destroyed; and\n (ii) the CEO has approved the delivery.\n\n> Note: Examples of purposes that might be approved by the CEO are medical purposes, scientific purposes, horticultural purposes and agricultural purposes.\n\n#### 21 Amount of duty to determine the amount of a penalty\n\n (1) This section sets out how to work out the amount of duty that is to be used to determine the amount of a penalty relating to a quantity of tobacco leaf.\n\n> Note: This section is made for paragraph (b) of the penalty in each of subsections 28(1), 30(1), 31(1), 33(1), 35(1), 39K(2) and (3), 39M(2), 44(4) and (8), 117C(1), 117D(1), 117F(1) and 117H(1) of the Act.\n\n (2) If the tobacco leaf was seized in a bale, the amount of duty is worked out using the formula:\n ![Start formula open bracket Weight minus 2 close bracket times Rate end formula](image.002.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight ‑ 2 means the gross weight of the bale and the tobacco leaf, in kilograms, minus 2 kilograms.\n\n (3) If:\n (a) the tobacco leaf was not seized; and\n (b) there is sufficient evidence to show that the quantity of tobacco leaf was in a bale;\n the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means 100 kilograms.\n\n (4) If the tobacco leaf was seized in unbaled form, the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means the weight of the tobacco leaf, in kilograms.\n\n (5) If:\n (a) the tobacco leaf was not seized; and\n (b) there is sufficient evidence to show that the quantity of tobacco leaf was in unbaled form;\n the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means the weight of the tobacco leaf, in kilograms, as shown by the evidence.\n\n### Division 3—Matters relating to fuel\n\n#### 22 Sales or supplies of LPG to which LPG remission applies—contents of notice\n\n For subsection 77L(3) of the Act, a notice given under subsection 77L(2) of the Act must include the words “Not to be used, or supplied, for transport use. Penalties apply.”.\n\n#### 23 Sales or supplies of LPG to which LPG remission applies—circumstances when notice is not required\n\n For subsection 77L(4) of the Act, a notice is not required to be given in any of the following circumstances:\n (a) the LPG is being supplied in, or into, a container that can contain no more than 210 kilograms of LPG;\n (b) the LPG:\n (i) is being supplied to residential premises (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999); and\n (ii) is not being supplied, in part or in full, for the purpose of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999).\n\n#### 24 Conversion of measurements of LPG and compressed natural gas\n\n Converting measurements of LPG\n (1) For the purposes of the Excise Acts and for determining a person’s liability to pay duty, a quantity of LPG may be converted to litres at the rate of 1 kilogram of LPG to 1.885 litres of LPG if the quantity of LPG:\n (a) is entered for home consumption as a quantity measured in kilograms; and\n (b) is not measured using volumetric measurement equipment to calculate the amount of duty.\n (2) If:\n (a) a person’s first dealing with a quantity of LPG in a financial year, for the purpose of determining the person’s liability to pay duty on LPG in the financial year, uses kilograms or litres; and\n (b) the person proposes to deal with another quantity of LPG in that financial year, for the same purpose in that financial year, using the other unit of measurement;\n the CEO is not required to accept the other unit of measurement, but may give the person permission to use the other unit.\n Converting measurements of compressed natural gas\n (3) For the purposes of the Excise Acts, a quantity of compressed natural gas that is measured in megajoules may be converted to kilograms at the rate of 1 megajoule of compressed natural gas to 0.01893 kilograms of compressed natural gas.\n\n### Division 4—Delivery of stabilised crude petroleum oil and condensate without entry\n\n#### 25 Delivery of stabilised crude petroleum oil and condensate for home consumption without entry\n\n (1) For subparagraph 61C(1)(b)(ii) of the Act, the following goods are prescribed:\n (a) stabilised crude petroleum oil to which item 20 of the Schedule to the Excise Tariff Act 1921 applies;\n (b) condensate to which item 21 of the Schedule to the Excise Tariff Act 1921 applies.\n (2) For paragraph 61C(3)(d) of the Act, the following conditions are prescribed for those goods:\n (a) that the person gives the CEO a return, in the approved form, on the day of each calendar month specified by the CEO in the person’s permission;\n (b) that the return includes particulars about the goods that have, during the previous month, been delivered into home consumption under the permission.\n\n## Part 5—Duty free shops\n\n### Division 1—Simplified outline of this Part\n\n#### 26 Simplified outline of this Part\n\nThis Part deals with permission for excisable goods sold in an outwards duty free shop, or an inwards duty free shop, to be delivered to, and exported by, relevant travellers.\n\nThe CEO may give permission if an application is made in an approved form and certain pre‑conditions are satisfied.\n\nPermission may be revoked if a particular condition is not complied with, or revocation is necessary for the protection of the revenue or for ensuring compliance with the Excise Acts. For a permission in relation to an inwards duty free shop, the permission may also be revoked if the lease, licence or authority to operate the shop has expired or been cancelled.\n\nDivision 3 sets out conditions to which a permission in relation to goods sold in an outwards duty free shop is subject. Divisions 4 and 5 set out additional conditions for off‑airport duty free shops and on‑airport duty free shops. Subdivision B of Division 7 sets out conditions to which a permission in relation to goods sold in an inwards duty free shop is subject.\n\nDivision 6 deals with proof of the export of goods purchased at off‑airport duty free shops. It also includes special provisions relating to the purchase of liquids, aerosols, gels, creams and pastes (known as LAG products) at off‑airport duty free shops.\n\n### Division 2—Permission for outwards duty free shops\n\n#### 27 Circumstances in which permission may be given—application\n\n For subsection 61D(2) of the Act, the CEO may give permission in relation to an outwards duty free shop only if an application for permission is made in the approved form.\n\n#### 28 Matters to be taken into account—off‑airport duty free shop\n\n For subsection 61D(2) of the Act, when deciding whether to give permission in relation to an off‑airport duty free shop, the CEO must take into account whether the proprietor of the shop to which the permission would relate is likely to be able to comply with the conditions set out in sections 37 and 38 of this instrument.\n\n#### 29 Period of effect of permission\n\n For subsection 61D(2) of the Act, if permission is given, the permission has effect:\n (a) starting on the day when the permission is given; and\n (b) for the period specified in the permission.\n\n#### 30 Revocation of permission\n\n (1) This section is made for subsection 61D(13) of the Act.\n (2) Each of the following are grounds on which a permission in relation to an outwards duty free shop may be revoked:\n (a) that a condition:\n (i) to which the permission is subject; and\n (ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;\n has not been complied with;\n (b) that revocation of the permission is necessary:\n (i) for the protection of the revenue; or\n (ii) for ensuring compliance with the Excise Acts.\n\n### Division 3—Conditions for outwards duty free shops\n\n#### 31 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an outwards duty free shop is subject.\n\n#### 32 Arrangements and proof of travel and export\n\n (1) The proprietor of the shop must not sell the goods to a person who is in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has shown to the proprietor a ticket, or other document approved by the CEO under paragraph 61D(7)(b) of the Act, that shows that the person is entitled to make the traveller’s relevant flight or relevant voyage.\n (2) The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has given the proprietor, orally or in writing, the particulars of the intended exportation of the goods by the person required under paragraph 36(1)(b) or 45(1)(b); and\n (c) the agreement is subject to the condition that the sale takes place in the shop.\n (3) The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document approved by the CEO under paragraph 61D(7)(b) of the Act, that confirms the particulars, mentioned in paragraph (2)(b), that were given to the proprietor.\n (4) The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to the relevant traveller are:\n (a) to be transferred to the proprietor, or an employee or agent of the proprietor, upon the return of the relevant traveller to Australia; or\n (b) to remain with the proprietor or an employee or agent of the proprietor.\n\n#### 33 Recognition of obligations\n\n A relevant traveller to whom the goods are sold in the shop must, at or before the time of delivery of the goods, sign a recognition, in the approved form, of the traveller’s obligations concerning the export of the goods.\n\n### Division 4—Additional conditions for off‑airport duty free shops\n\n#### Subdivision A—Preliminary\n\n#### 34 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an off‑airport duty free shop is subject.\n\n#### Subdivision B—Conditions for proprietor of shop\n\n#### 35 Delivery of goods\n\n (1) The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller earlier than the 60th day before the day on which, according to the ticket or other document shown to the proprietor under paragraph 32(1)(b) or subsection 32(3), the traveller’s relevant flight or relevant voyage is to depart.\n (2) The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller unless they are enclosed in a package:\n (a) that is sealed in such a manner that the goods cannot be removed from it without the seal being broken; and\n (b) if the package is of a size that it may (in accordance with the conditions applying to the relevant traveller on the relevant flight or relevant voyage) be carried in the cabin of the aircraft or ship—that is transparent enough for the goods to be easily identified without the seal of the package being broken.\n\n#### 36 Invoice for goods to be delivered\n\n (1) At the time of the sale of the goods that are to be delivered from the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in triplicate, specifying the following:\n (a) the name and usual residential address of the relevant traveller;\n (b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller:\n (i) the date of departure;\n (ii) the airport or wharf of departure;\n (iii) for a relevant flight—the flight number or other designation of the flight;\n (iv) for a relevant voyage—the name of the ship and the number or other designation of the voyage;\n (v) the number or other identification of the traveller’s ticket or other document approved by the CEO for paragraph 61D(7)(b) of the Act;\n (c) a precise description of the goods, including:\n (i) the quantity, in figures, of each item of the goods; and\n (ii) the total number, in words, of the items mentioned in the invoice; and\n (iii) the sale amount, in figures, of each item or quantity of items; and\n (iv) the total sale amount of those items and quantities of items.\n (2) The invoice must be one of a series of sequentially numbered invoices.\n (3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.\n (4) After preparing the invoice, the proprietor must:\n (a) place one copy with the goods inside the package mentioned in subsection 35(2); and\n (b) place one copy in a waterproof envelope and attach that envelope securely to the outside of the package; and\n (c) retain one copy in the proprietor’s own records.\n (5) For a package mentioned in paragraph 35(2)(b), the copy of the invoice mentioned in paragraph (4)(a) must be positioned so that it may be read without the seal of the package being broken.\n\n#### 37 Giving information to the CEO\n\n (1) The condition in this section applies if the CEO requires the proprietor of the shop to comply with the condition in a particular case.\n (2) The proprietor must give to the CEO the following information about a sale of the goods from the shop to a relevant traveller:\n (a) the name of the shop;\n (b) the name of the relevant traveller;\n (c) the date and time of departure of the traveller’s relevant flight or relevant voyage;\n (d) for a relevant flight—the number or other designation of the flight;\n (e) for a relevant voyage—the name of the ship and the number or other designation of the voyage;\n (f) a full description of any item of the goods included in the sale having a sale amount of at least $500;\n (g) the total number of items of the goods included in the sale;\n (h) the total number of packages mentioned in subsection 35(2) in which the goods included in the sale are packed;\n (i) the total number of the packages that are packages mentioned in paragraph 35(2)(b);\n (j) the total number of the packages that are not packages mentioned in paragraph 35(2)(b);\n (k) the invoice numbers for all invoices relating to the sale.\n (3) The proprietor must give the information to the CEO:\n (a) before the date of departure mentioned in paragraph (2)(c); and\n (b) in a manner approved by the CEO.\n\n#### 38 Packages to be examined\n\n (1) This section applies in relation to a package mentioned in subsection 35(2) that is prepared by the proprietor of the shop for a relevant traveller.\n (2) If the package:\n (a) is surrendered by the relevant traveller for carriage otherwise than in the cabin of the aircraft or ship; or\n (b) is taken by the relevant traveller into a departure area;\n the proprietor must, at the point of surrender or within the departure area, cause the package to be examined to check whether it remains sealed and whether it has been tampered with.\n (3) If the package remains sealed and has not been tampered with, the proprietor must cause the copy of the invoice mentioned in paragraph 36(4)(b) to be removed from the package.\n (4) Subsection (5) applies if:\n (a) the package is no longer sealed or has been otherwise tampered with; or\n (b) the copy of the invoice enclosed in the package does not correspond with the copy of the invoice that was attached to the package; or\n (c) the copy of the invoice that was required to be enclosed in the package is not enclosed; or\n (d) the copy of the invoice that was required to be attached to the package is not attached; or\n (e) the goods enclosed in the package are not as specified in the copy of the invoice enclosed in, or attached to, the package.\n (5) The proprietor must give to the CEO a notice specifying:\n (a) the name of the relevant traveller; and\n (b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller:\n (i) the date and time of the departure of the flight or voyage;\n (ii) for a relevant flight—the number or other designation of the flight;\n (iii) for a relevant voyage—the name of the ship and the number or other designation of the voyage; and\n (c) the nature of the discrepancy identified under subsection (4).\n\n#### 39 Giving a return and paying excise duty\n\n (1) The proprietor of the shop must comply with this section within 21 working days of the shop after the end of a month.\n (2) The proprietor must lodge with the CEO a return setting out the following:\n (a) the name of the shop;\n (b) the invoice number of each invoice:\n (i) prepared in accordance with section 36 for the goods delivered from the shop for export; and\n (ii) that specifies under that section a date of departure that is in the month; and\n (iii) a copy of which was not removed during the month in accordance with subsection 38(3) from a package containing the goods;\n (c) the invoice number of each invoice:\n (i) that meets the requirements of subparagraphs (b)(i) and (ii); and\n (ii) a copy of which was removed during the month in accordance with subsection 38(3); and\n (iii) for which an electronic record has not been provided in accordance with section 46;\n (d) for each invoice mentioned in paragraph (b) or (c):\n (i) the particulars required to be set out in the invoice; and\n (ii) the amount of excise duty payable for the goods to which the invoice relates.\n (3) The proprietor must pay to the CEO an amount equal to the sum of the amounts of excise duty specified in the return.\n\n#### Subdivision C—Conditions for relevant traveller\n\n#### 40 Application of Subdivision\n\n This Subdivision applies to:\n (a) a relevant traveller to whom the goods were sold; and\n (b) the proprietor of the shop in which the goods were sold.\n\n#### 41 Package not to be interfered with\n\n (1) If an invoice is attached to the outside of a package which contains the goods, the relevant traveller must not:\n (a) remove, alter or otherwise interfere with the invoice; or\n (b) allow the invoice to be removed, altered or interfered with (except as required or authorised by or under the Act).\n (2) The relevant traveller must not, before the exportation of the goods:\n (a) break the seals on, or otherwise tamper with the integrity of, a package which contains the goods; or\n (b) allow (except as required or authorised by or under the Act):\n (i) the seals to be broken on a package containing the goods; or\n (ii) the integrity of a package containing the goods to be otherwise tampered with.\n\n#### 42 Package to be examined\n\n (1) This section applies if the relevant traveller:\n (a) surrenders a package containing the goods for carriage otherwise than in the cabin of an aircraft or ship; or\n (b) takes a package containing the goods into a departure area.\n (2) The relevant traveller must:\n (a) present the package, sealed and with the copy of the invoice attached, to the proprietor, or an employee or agent of the proprietor; and\n (b) permit the proprietor, or the employee or agent of the proprietor, to examine the package and to remove the copy of the invoice.\n\n#### 43 If goods are not exported as intended\n\n (1) If the relevant traveller does not export the goods on the relevant flight or the relevant voyage specified in the invoice for the goods, the relevant traveller must notify the proprietor by noon on the next working day of the shop after the date of departure (the original departure date) specified in the invoice.\n (2) If the relevant traveller intends to export the goods on a subsequent flight that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:\n (a) notify the proprietor of that intention;\n (b) provide the proprietor with the following:\n (i) the flight number or other designation of the flight;\n (ii) particulars of the intended date and time of departure of that flight.\n (3) If the relevant traveller intends to export the goods on a subsequent voyage that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:\n (a) notify the proprietor of that intention;\n (b) provide the proprietor with the following:\n (i) the name of the ship and voyage number or other designation of the voyage;\n (ii) particulars of the intended date and time of departure of that voyage.\n (4) If the relevant traveller does not intend to export the goods as mentioned in subsection (2) or (3), the relevant traveller must:\n (a) notify the proprietor accordingly; and\n (b) return the goods to the shop no later than the close of business of the shop on the second working day of the shop after the departure time on the original departure date.\n (5) Subsection (6) applies if:\n (a) the relevant traveller notifies the proprietor under subsection (2) or (3) of the intention to export the goods on a subsequent flight or voyage; and\n (b) the relevant traveller does not so export the goods.\n (6) The relevant traveller must:\n (a) no later than noon on the next working day of the shop after the date of departure specified in the notice of intention under paragraph (2)(a) or (3)(a), notify the proprietor that the goods have not been so exported; and\n (b) no later than the close of business of the shop on the second working day after that specified date of departure, return the goods to the shop.\n\n### Division 5—Additional conditions for on‑airport duty free shops\n\n#### 44 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an on‑airport duty free shop is subject.\n\n#### 45 Invoice for goods\n\n (1) At the time of the sale of the goods at the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in duplicate, specifying the following:\n (a) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the name and usual residential address of the relevant traveller;\n (b) the following particulars about the relevant flight for the intended exportation of the goods by the relevant traveller:\n (i) the date of departure;\n (ii) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the airport of departure;\n (iii) the flight number or other designation of the flight;\n (c) a precise description of the goods, including:\n (i) the quantity of each item of the goods; and\n (ii) the sale amount of each item or quantity of items; and\n (iii) the total sale amount of those items and quantities of items.\n (2) The invoice must be one of a series of sequentially numbered invoices.\n (3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.\n (4) After preparing an invoice, the proprietor of the shop must:\n (a) place one copy with the goods that are to be delivered to the relevant traveller; and\n (b) retain one copy in the proprietor’s own records.\n\n### Division 6—Other matters relating to outwards duty free shops\n\n#### 46 Proof of export of goods—off‑airport duty free shops\n\n (1) This section is made for paragraph 61D(10)(b) of the Act and applies in relation to an off‑airport duty free shop.\n (2) The way for providing proof is by providing an electronic record of the invoice number of each invoice for which a copy was removed, in accordance with subsection 38(3), from the package in which the goods are enclosed.\n (3) The time for providing proof is 10 working days of the shop after the date of departure of the relevant traveller mentioned in that paragraph.\n\n#### 47 Sealed bag arrangements for LAG products—off‑airport duty free shops\n\n (1) This section applies if:\n (a) a person purchases a liquid, aerosol, gel, cream or paste (a LAG product) at an off‑airport duty free shop; and\n (b) the delivery and export of the LAG product is the subject of a permission under subsection 61D(2) of the Act; and\n (c) the permission is subject to a condition set out in section 38, 39, 41 or 42 of this instrument; and\n (d) the person deals with the LAG product in accordance with an arrangement (known as a “sealed bag arrangement”) that:\n (i) is administered by the Australian Taxation Office and the Department administered by the Minister administering Part XII of the Customs Act 1901; and\n (ii) is consistent with the requirements of Subdivision 4.1.1A of the Aviation Transport Security Regulations 2005.\n (2) The delivery and export of the LAG product is taken to comply with the conditions in subsections 32(1) to (3) and Subdivisions B and C of Division 4.\n\n### Division 7—Inwards duty free shops\n\n#### Subdivision A—Permission for inwards duty free shops\n\n#### 48 Circumstances in which permission may be given—application\n\n (1) For subsection 61E(2) of the Act, the CEO may give permission in relation to an inwards duty free shop only if:\n (a) the applicant for the permission:\n (i) is the holder of a warehouse licence authorising the sale of airport shop goods at the inwards duty free shop; and\n (ii) has been granted a lease or licence, and an authority, to operate an inwards duty free shop on land within the airport; and\n (b) the application for permission is made in the approved form.\n (2) In this instrument:\n\n> airport shop goods has the same meaning as in section 61E of the Act.\n\n> warehouse licence has the same meaning as in section 61D of the Act.\n\n#### 49 Period of effect of permission\n\n For subsection 61E(2) of the Act, if permission is given, the permission has effect:\n (a) starting on the day when the permission is given; and\n (b) for the period specified in the permission.\n\n#### 50 Revocation of permission\n\n (1) This section is made for subsection 61E(11) of the Act.\n (2) Each of the following are grounds on which a permission in relation to an inwards duty free shop may be revoked:\n (a) that a condition:\n (i) to which the permission is subject; and\n (ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;\n has not been complied with;\n (b) that revocation of the permission is necessary:\n (i) for the protection of the revenue; or\n (ii) for ensuring compliance with the Excise Acts;\n (c) that a lease, licence or authority to operate the inwards duty free shop on land within the airport has expired or been cancelled.\n\n#### Subdivision B—Conditions for inwards duty free shops\n\n#### 51 Preliminary\n\n For subsection 61E(2) of the Act, this Subdivision sets out conditions to which a permission in relation to goods sold in an inwards duty free shop is subject.\n\n#### 52 Arrangements and proof of travel\n\n (1) The proprietor of the shop must not sell the goods to a person who is in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has shown to the proprietor a ticket, or other document, that shows that the person has arrived in Australia on an international flight.\n (2) The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:\n (a) the person is, or intends to be, a relevant traveller; and\n (b) the person has given the proprietor, orally or in writing:\n (i) the date of the person’s arrival or intended arrival in Australia; and\n (ii) the flight number or other designation of the international flight on which the person arrived or intends to arrive; and\n (c) the proprietor has informed the person of:\n (i) the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of excise duty; and\n (ii) the conditions with which, for the purposes of the Customs Acts (within the meaning of the Customs Act 1901), a relevant traveller must comply in relation to the purchase of goods at the shop; and\n (d) the agreement is subject to the condition that the sale takes place in the shop.\n (3) The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document, that confirms the information given to the proprietor under subparagraph (2)(b)(ii).\n (4) The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to that relevant traveller under the permission are:\n (a) to be transferred to the proprietor, or an employee or agent of the proprietor, after the relevant traveller has cleared customs; or\n (b) to remain with the proprietor or an employee or agent of the proprietor.\n\n#### 53 Signs to be displayed\n\n (1) The proprietor of the shop must display in the shop signs, in the approved form, that clearly state:\n (a) the conditions with which, for the purposes of the Excise Acts, a relevant traveller must comply in relation to the purchase of the goods at the shop; and\n (b) if alcoholic beverages or tobacco products are for sale in the shop—the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of excise duty.\n (2) The signs must be reasonably prominent and in enough numbers to give reasonable notice to relevant travellers of the matters mentioned in subsection (1).\n\n## Part 6—Stores, securities and samples\n\n### Division 1—Simplified outline of this Part\n\n#### 54 Simplified outline of this Part\n\nGenerally, ship’s stores that are liable to excise duty are alcoholic beverages and tobacco products. Liability may depend on the quantity of the goods and the circumstances in which they are purchased.\n\nThis Part also sets out what happens if a person has given the CEO a security under the Act and the CEO obtains a judgment against the person in relation to the security, and sets out procedures for taking samples of material and goods.\n\n### Division 2—Stores, securities and samples\n\n#### 55 Ship’s stores liable to excise duty\n\n (1) For subsection 160A(1) of the Act, this section sets out ship’s stores that are liable to excise duty.\n (2) The ship’s stores liable to excise duty are those consisting of:\n (a) alcoholic beverages (other than beer) sold to a passenger or member of the crew of a ship, other than by the glass or nip; or\n (b) cigars sold to a passenger or to a member of the crew of a ship, other than by the individual packet, tin or box containing 25 or less cigars; or\n (c) cigarettes sold to a passenger or to a member of the crew of a ship, other than by the individual packet or tin containing 50 or less cigarettes; or\n (d) tobacco products (other than those mentioned in paragraphs (b) and (c)) sold to a passenger or to a member of the crew of a ship in a quantity that exceeds 120 grams in weight; or\n (e) alcoholic beverages (including beer), cigarettes, cigars or other tobacco products sold to a person other than a passenger or a member of the crew of a ship.\n\n#### 56 Judgment in legal proceedings about a security\n\n (1) This section applies if:\n (a) a person has given the CEO a security under the Act; and\n (b) the CEO obtains a judgment against the person in legal proceedings about the security.\n (2) The CEO may retain as much of the security as is needed to satisfy the judgment and costs.\n (3) Any security retained becomes the property of the Commonwealth.\n (4) If the security does not satisfy the judgment and costs, the CEO may enforce the judgment to obtain payment of the balance remaining due under the judgment.\n (5) If the CEO is entitled to retain a security that is not cash, the CEO may dispose of the security:\n (a) by auction or private sale; or\n (b) in another manner that is, in the CEO’s opinion, most favourable to the person.\n (6) If the CEO disposes of a security under subsection (5):\n (a) the net proceeds of the disposal may be retained as described in subsection (2); and\n (b) a certificate:\n (i) signed by the CEO; and\n (ii) setting out the security disposed of and the net proceeds of the disposal;\n is taken to be proof of the disposal and the amount of the net proceeds.\n (7) The person is entitled to as much (if any) of a security as has not been retained by the CEO under this section if the security:\n (a) expires; or\n (b) is cancelled, discharged, released or satisfied.\n\n#### 57 Manner of taking samples\n\n (1) For section 106 of the Act, the manner in which a sample is to be taken by an officer is as follows:\n (a) the officer must, in the presence of the person (or an agent or employee of the person) from whom the sample is taken:\n (i) divide the sample into 3 equal parts; and\n (ii) label or mark, and securely seal, each part;\n (b) the officer must:\n (i) give one part to the person (or the person’s agent or employee); and\n (ii) deliver another part (the analyst’s part) to an analyst approved by the CEO; and\n (iii) retain the third part for any further examination.\n (2) For subparagraph (1)(b)(ii), the analyst’s part may be delivered to the analyst:\n (a) in person; or\n (b) by registered post; or\n (c) in another manner approved by the CEO.\n\n## Part 7—Transitional matters relating to the repeal of the Excise Regulations 1925\n\n#### 58 Things done under the Excise Regulations 1925\n\n (1) If:\n (a) a thing was done for a particular purpose under the Excise Regulations 1925 as in force immediately before those Regulations were repealed; and\n (b) the thing could be done for that purpose under this instrument;\n the thing has effect for the purposes of this instrument as if it had been done under this instrument.\n (2) Without limiting subsection (1), a reference in that subsection to a thing being done includes a reference to a notice, application or other instrument being given or made.\n\n#### 59 Application of the Excise Regulations 1925 to permissions under the Act\n\n (1) Despite the repeal of the Excise Regulations 1925, those Regulations (the old regulations) as in force immediately before they were repealed continue to apply in relation to a permission in force at that time under section 61C, 61D or 61E of the Act.\n (2) However, if the permission is amended after that time:\n (a) the old regulations cease to apply in relation to the permission when the amendment takes effect (the amendment time); and\n (b) from the amendment time, this instrument applies in relation to the permission as if the permission had been given after the repeal of the old regulations.\n (3) If an application for a permission under section 61C, 61D or 61E of the Act had been made before the repeal of the old regulations, but no decision had been made on the application at the time of the repeal, this instrument applies in relation to the application as if the application had been made after the repeal.\n\n## Part 8—Other application and transitional matters\n\n#### 60 Application provision relating to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017\n\n The amendments made by Schedule 1 to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017 apply in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2017.\n\n#### 61 Application provision relating to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018\n\n The amendments made by Part 1 of Schedule 1 to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018 apply in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2019.\n\n#### 62 Application and transitional provisions relating to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021\n\n (1) The amendments made by Schedule 1 to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021 apply in relation to alcoholic beverages that are entered for home consumption on or after 1 July 2021.\n (2) Treat the references in paragraphs (b), (c) and (e) of item 10 of the table in subclause 2(1) of Schedule 1 to “this item” as including references to “item 21 of the table in subclause 1(1) of Schedule 1, as in force before the commencement of the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021”.\n (3) Despite subsection (1), item 21 of the table in subclause 1(1) of Schedule 1 does not apply in relation to an alcoholic beverage entered for home consumption before 1 June 2021 unless excise duty is paid on the alcoholic beverage on or before 30 June 2021.\n (4) Despite subsection (1), item 21 of the table in subclause 1(1) of Schedule 1 applies in relation to an alcoholic beverage as if the reference in subparagraph (c)(i) of the item to $100,000 were a reference to $8,333 if:\n (a) the alcoholic beverage was entered for home consumption in the period beginning on 1 June 2021 and ending on 30 June 2021; and\n (b) excise duty is paid on the alcoholic beverage on or after 1 July 2021.\n\n#### 63 Application provision relating to the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024\n\n (1) The amendments made by the amending regulations (other than item 16) apply to goods on which excise duty is paid on or after 1 July 2024.\n (2) The amendment made by item 16 of the amending regulations, in relation to a remission of excise duty without an application in a circumstance mentioned in item 11 of the table in subclause 2(1) of Schedule 1 to this instrument, applies to goods on which excise duty is payable on or after 1 January 2025.\n (3) In this section:\n\n> amending regulations means the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024.\n\n#### 64 Application provision relating to the Excise Amendment (Remission Increase for Distillers and Brewers) Regulations 2025\n\n The amendments made by Schedule 1 to the Excise Amendment (Remission Increase for Distillers and Brewers) Regulations 2025 apply in relation to alcoholic beverages that are entered for home consumption on or after 1 July 2026.","sortOrder":1},{"sectionNumber":"1","sectionType":"section","heading":"Name","content":"#### 1 Name\n\n This is the Excise Regulation 2015.","sortOrder":2},{"sectionNumber":"3","sectionType":"section","heading":"Authority","content":"#### 3 Authority\n\n This instrument is made under the Excise Act 1901.","sortOrder":3},{"sectionNumber":"Division 2","sectionType":"division","heading":"Simplified outline of this instrument","content":"## Part 1—Preliminary\n\n### Division 1—Preliminary\n\n#### 1 Name\n\n This is the Excise Regulation 2015.\n\n#### 3 Authority\n\n This instrument is made under the Excise Act 1901.\n\n### Division 2—Simplified outline of this instrument\n\n#### 5 Simplified outline of this instrument\n\nThis instrument complements the Excise Act 1901 (the Act) by prescribing matters relating to excise.\n\nSection 78 of the Act sets up a framework for the remission, rebate and refund of excise duty. Part 2 of this instrument provides details of that framework, including the circumstances in which a remission, rebate or refund of excise duty may be made, and the amount of the remission, rebate or refund.\n\nSection 79 of the Act deals with drawback of excise duty. Part 3 of this instrument provides when drawback is, and is not, payable. The Part also prescribes the conditions to which the payment of drawback is subject.\n\nPart 4 of this instrument prescribes matters relating to particular goods, including tobacco leaf, LPG, compressed natural gas, stabilised crude petroleum oil and condensate. These matters relate to delivery, the amount of a penalty under the Act, notices, and the conversion of measurements.\n\nSections 61D and 61E of the Act set up a framework for permitting excisable goods sold in an outwards duty free shop, or an inwards duty free shop, to be delivered to, and exported by, relevant travellers. Part 5 of this instrument provides details of that framework, including the circumstances in which permission may be given or revoked, and conditions to which a permission is subject.\n\nPart 6 of this instrument prescribes which ship’s stores are liable to excise duty, and the manner in which samples of material and goods are to be taken. This Part also deals with what happens with a security if the CEO obtains judgment against a person in legal proceedings about the security.\n\nThis instrument replaces the Excise Regulations 1925. Part 7 provides transitional arrangements for the replacement of those regulations by this instrument.\n\n### Division 3—Definitions\n\n#### 6 Definitions\n\n> Note: A number of expressions used in this instrument are defined in the Act, including the following:\n\n (a) approved form;\n (b) CEO;\n (c) gaseous fuel.\n In this instrument:\n\n> Act means the Excise Act 1901.\n\n> airport shop goods: see subsection 48(2).\n\n> alcoholic beverage has the meaning given by section 77A of the Act.\n\n> alcohol manufacturer means a licensed manufacturer whose manufacturer licence authorises the manufacture of alcoholic beverages.\n\n> credited adjustment amount: see subclause 1(4) of Schedule 1.\n\n> departure area means a part of an airport or wharf that is set aside for the reception of relevant travellers who:\n\n (a) have complied with the laws of the Commonwealth relating to the departure of persons for places outside Australia; and\n (b) are yet to embark on an aircraft or ship for the relevant flight or relevant voyage concerned.\n\n> international flight:\n\n (a) in the case of a person leaving Australia—has the same meaning as in section 61D of the Act; and\n (b) in the case of a person entering Australia—has the same meaning as in section 61E of the Act.\n\n> inwards duty free shop has the same meaning as in section 61E of the Act.\n\n> off‑airport duty free shop means an outwards duty free shop other than an on‑airport duty free shop.\n\n> on‑airport duty free shop means an outwards duty free shop located in a departure area of an airport.\n\n> outwards duty free shop has the same meaning as in section 61D of the Act.\n\n> proprietor:\n\n (a) in relation to an outwards duty free shop—has the same meaning as in section 61D of the Act; and\n (b) in relation to an inwards duty free shop—has the same meaning as in section 61E of the Act.\n\n> relevant flight, in relation to a person who is a relevant traveller, means the international flight in relation to which the person is a relevant traveller.\n\n> relevant fuel: see subclause 1(2) of Schedule 1.\n\n> relevant traveller:\n\n (a) in the case of a person leaving Australia—has the same meaning as in section 61D of the Act; and\n (b) in the case of a person entering Australia—has the same meaning as in section 61E of the Act.\n\n> relevant voyage, in relation to a person who is a relevant traveller, means the international voyage (within the meaning of section 61D of the Act) in relation to which the person is a relevant traveller.\n\n> warehouse licence: see subsection 48(2).\n\n## Part 2—Remissions, rebates and refunds of excise duty\n\n### Division 1—Simplified outline of this Part\n\n#### 7 Simplified outline of this Part\n\nThis Part deals with the remission, rebate or refund of excise duty under the Act.\n\nThe CEO may make a remission, rebate or refund of excise duty in particular circumstances, which are set out in Division 2 and Schedule 1.\n\nSome of these circumstances require an application to be made for the remission, rebate or refund. The application must satisfy particular requirements, including being in the approved form. The CEO may require the applicant to provide records or give further information so that the CEO can verify that a circumstance applies. Some applications must be given to the CEO within a particular period.\n\nThe amount of a remission, rebate or refund of excise duty that may be made for a particular circumstance is set out in Division 4\\. The amount of a rebate or refund payable to a person may be set off against the whole, or part, of the person’s liability for excise duty.\n\n### Division 2—Circumstances for remission, rebate or refund\n\n#### 8 Circumstances for remission, rebate or refund of excise duty\n\n For paragraph 78(1)(b) of the Act, Schedule 1 prescribes circumstances in which a remission, rebate or refund of excise duty may be made by the CEO.\n\n> Note: An application is required in some circumstances (see Schedule 1).\n\n#### 9 Remission of excise duty—rounding down duty paid in cash\n\n For section 78 of the Act, if an amount of excise duty:\n (a) is to be paid in cash; and\n (b) is not a multiple of 5 cents;\n remission of the number of cents in excess of the next lower multiple of 5 cents may be made.\n\n### Division 3—Application for remission, rebate or refund\n\n#### 10 Application for remission, rebate or refund of excise duty\n\n (1) For clause 1 of Schedule 1, an application for a remission, rebate or refund of excise duty must:\n (a) be in the approved form; and\n (b) state, as far as practicable, the nature and particulars of the claim; and\n (c) be given to the CEO.\n (2) For the purpose of enabling the CEO to verify that a circumstance applies, or applied, in relation to goods to which an application relates:\n (a) the CEO may require the applicant to provide records or to give further information, or both; and\n (b) the applicant must comply with the requirement.\n\n#### 11 Period for making an application for refund or rebate of excise duty\n\n An application under section 10 for a refund or rebate of excise duty in a circumstance mentioned in an item in the following table must be given to the CEO within the period mentioned in the item.\n\n```html\n

Period for making an application for a refund or rebate of excise duty

Item

Circumstance

Period for giving application

1

A circumstance mentioned in item 1, 2, 3, 4 or 5 of the table in subclause 1(1) of Schedule 1.

Within:

(a) unless paragraph (b) applies—4 years after the day when the excise duty is paid; or

(b) if the application relates to goods that are tobacco products—12 months after the day when the excise duty is paid.

2

A circumstance mentioned in item 6 of the table in subclause 1(1) of Schedule 1.

Within:

(a) unless paragraph (b) applies—4 years after the day when the relevant by‑law is made; or

(b) if the application relates to goods that are tobacco products—12 months after the day when the relevant by‑law is made.

2A

A circumstance mentioned in item 7 or 7A of the table in subclause 1(1) of Schedule 1.

If the application relates to goods other than tobacco products—within 4 years after the day when the excise duty is paid.

3

A circumstance mentioned in item 9 or 10 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the end of the financial year in which the excise duty is paid.

4

A circumstance mentioned in item 11 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the final VOLWARE price for the month, from which the credited adjustment amount mentioned in the item is derived, is determined under subsection 7(3) of the Petroleum Excise (Prices) Act 1987.

5

A circumstance mentioned in item 12 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the relevant determination of the final VOLWARE price is amended as mentioned in the item.

5A

A circumstance mentioned in item 18 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the excise duty is paid.

6

A circumstance mentioned in item 22 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the excise duty is paid.

\n```\n\n### Division 4—Amount of remission, rebate or refund\n\n#### 12 Amount of remission, rebate or refund of excise duty\n\n (1) This section is made for subsection 78(2) of the Act.\n (2) The amount of a remission, rebate or refund of excise duty that may be made in a circumstance mentioned in an item of the following table is the amount mentioned in the item.\n\n```html\n

Amount of remission, rebate or refund in a circumstance

Item

Circumstance

Amount

1A

A circumstance mentioned in item 7A of the table in subclause 1(1) of Schedule 1.

The amount that is worked out under subsection (4) of this section.

1

A circumstance mentioned in item 8 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between the amount of duty paid and the correct amount of duty.

2

A circumstance mentioned in item 9 of the table in subclause 1(1) of Schedule 1.

The amount that is the whole of the duty paid.

3

A circumstance mentioned in item 10 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between:

(a) the amount of duty paid; and

(b) the amount of the duty ascertained at the end of the relevant financial year under whichever of section 6B, 6C, 6CA or 6D of the Excise Tariff Act 1921 applies.

4

A circumstance mentioned in item 11 of the table in subclause 1(1) of Schedule 1.

The amount that is equal to the negative amount mentioned in the item.

6

A circumstance mentioned in item 22 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between:

(a) the amount of duty paid; and

(b) the amount that is payable due to the amendments mentioned in the item.

7

A circumstance mentioned in item 10 of the table in subclause 2(1) of Schedule 1.

The amount that is the whole of the duty payable.

\n```\n\n Rebate or refund set off against liability for excise duty\n (3) The amount of a rebate or refund of excise duty that is payable to a person:\n (a) may be set off against the whole, or part, of that person’s liability for excise duty; and\n (b) if the amount is set off as described in paragraph (a)—is taken to have been paid to the person.\n Refund amount for recovered fuel vapour\n (4) For item 1A of the table in subsection (2), the amount of refund that is payable to a person is equal to the sum of:\n (a) the amount of that duty that was paid on the quantity of goods classified to subitems 10.5, 10.6 and 10.7 of the Schedule to the Excise Tariff Act 1921; and\n (b) the amount of that duty that was paid on so much of the quantity of goods classified to subitems 10.10 and 10.12 of the Schedule to the Excise Tariff Act 1921 as does not exceed twice the quantity of goods mentioned in paragraph (a) of this subsection;\n multiplied by 0.0006442.\n\n> Note: Example: If excise duty was paid on 100,000 litres of gasoline (subitem 10.5) and 500,000 litres of diesel (subitem 10.10), and an application for a refund is made, the refund amount is the amount of duty that was paid on 100,000 litres of gasoline and 200,000 litres of diesel, multiplied by 0.0006442.\n\n## Part 3—Drawback of excise duty\n\n### Division 1—Simplified outline of this Part\n\n#### 13 Simplified outline of this Part\n\nThis Part allows drawback of excise duty to be paid on the exportation of excisable goods for which excise duty has been paid.\n\nThe CEO may approve payment of drawback. If the CEO decides not to approve payment of drawback, the CEO must give a notice of the decision to the person claiming drawback. The notice must also state that the person may object to the decision.\n\nDrawback of excise duty is not payable for some goods. It is also not payable if excise duty has been refunded, or if goods are re‑landed in Australia after exportation.\n\nGenerally, drawback of excise duty is not payable unless certain conditions have been met. These conditions are set out in Division 3.\n\n### Division 2—Drawback of excise duty\n\n#### 14 Drawback of excise duty on goods\n\n (1) For section 79 of the Act, drawback of excise duty may be paid, in accordance with this Part, on the exportation of excisable goods for which excise duty has been paid.\n (2) The CEO may approve payment of drawback for the goods.\n (3) If the CEO decides not to approve payment of drawback for the goods, the CEO must, no later than 30 days after the date of the decision, give the person claiming the drawback a notice that:\n (a) sets out the decision; and\n (b) includes a statement to the effect that the person may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, to the decision.\n (4) Failure to comply with subsection (3) does not affect the validity of the decision.\n\n#### 15 When drawback of excise duty is not payable\n\n (1) Drawback of excise duty is not payable on the following:\n (a) stabilized crude petroleum oil;\n (b) condensate;\n (c) liquid petroleum obtained from naturally occurring petroleum gas.\n (2) Drawback of excise duty is not payable on the exportation of goods if:\n (a) the excise duty paid on the goods has been refunded; or\n (b) after exportation, the goods are re‑landed in Australia; or\n (c) the goods are relevant fuel.\n\n### Division 3—Conditions relating to drawback\n\n#### 16 Conditions relating to drawback of excise duty—general\n\n (1) Drawback of excise duty is not payable on the exportation of goods unless the conditions set out in the following table are met.\n\n```html\n

Conditions relating to drawback of excise duty

Item

Condition

1

Before exportation:

(a) the owner of the goods gives to the CEO a notice, in the approved form, of the owner’s intention to claim drawback on the exportation; and

(b) the goods are available at all reasonable times for examination by an officer.

2

Records are available at all reasonable times for examination by an officer, that show:

(a) that excise duty has been paid on the goods; and

(b) relevant details of the receipt, use and disposal of the goods by the owner.

3

A claim for drawback of excise duty paid on the goods:

(a) is in the approved form; and

(b) is given by the owner of the goods to the CEO after the exportation but no later than 12 months after the day on which the goods are exported.

4

The claim for drawback sets out:

(a) the amount of the claim; and

(b) a statement that, to the best of the knowledge, information and belief of the owner of the goods, the goods have not been, and are not intended to be, re‑landed in Australia; and

(c) such other information as the approved form requires.

5

The amount of the drawback:

(a) is at least $50; or

(b) meets the following requirements:

(i) the amount is claimed at the same time, and in the same approved form, as another claim or claims made by the owner of the goods for drawback on the exportation of other goods;

(ii) together the claims result in an aggregate amount of drawback of at least $50.

\n```\n\n (2) The CEO may:\n (a) in writing, exempt the owner of the goods from the application of item 1 of the table in subsection (1); or\n (b) approve payment of drawback in relation to the goods mentioned in item 1 of the table in subsection (1) even though a notice of intention was not given to the CEO as required by that item.\n (3) For item 3 of the table in subsection (1), the amount of the claim must not exceed the amount of excise duty paid on the goods.\n\n#### 17 Additional conditions relating to drawback of excise duty—examining, packing, securing and marking goods\n\n (1) If the owner of goods has given to the CEO a notice of intention to claim drawback on the exportation of goods under item 1 of the table in subsection 16(1), the CEO may, by notice in writing to the owner of the goods, require the owner to deal with the goods as directed by the CEO.\n (2) If the CEO has given notice under subsection (1) to the owner of goods, drawback of excise duty is not payable on the exportation of the goods unless the owner has complied with the directions of the CEO.\n\n#### 18 Assistance to be given to officers\n\n A person who intends to claim drawback on the exportation of goods must, by all reasonable means, facilitate:\n (a) the examination or re‑examination of the goods by an officer; and\n (b) the taking of a correct account of the goods by an officer; and\n (c) the supervision, by an officer, of the packing of the goods.\n\n## Part 4—Tobacco, fuel, and delivery of certain goods without entry\n\n### Division 1—Simplified outline of this Part\n\n#### 19 Simplified outline of this Part\n\nThis Part deals with some particular kinds of goods.\n\nDivision 2 deals with tobacco. Australian tobacco leaf may be delivered for a purpose approved by the CEO, or if the tobacco leaf is to be destroyed and the CEO has approved the delivery. The Division also provides how to work out the amount of duty used to determine the amount of a penalty for various offences under the Act.\n\nDivision 3 deals with fuel. A notice under section 77L of the Act must include particular words. The Division also sets out circumstances in which a notice under that section is not required, and explains how to convert measurements of LPG and compressed natural gas.\n\nDivision 4 provides conditions for the delivery for home consumption, without entry, of stabilised crude petroleum oil and condensate.\n\n### Division 2—Matters relating to tobacco\n\n#### 20 Delivery of Australian tobacco leaf\n\n For section 164 of the Act, Australian tobacco leaf may be delivered:\n (a) for a purpose approved by the CEO; or\n (b) if:\n (i) it is to be destroyed; and\n (ii) the CEO has approved the delivery.\n\n> Note: Examples of purposes that might be approved by the CEO are medical purposes, scientific purposes, horticultural purposes and agricultural purposes.\n\n#### 21 Amount of duty to determine the amount of a penalty\n\n (1) This section sets out how to work out the amount of duty that is to be used to determine the amount of a penalty relating to a quantity of tobacco leaf.\n\n> Note: This section is made for paragraph (b) of the penalty in each of subsections 28(1), 30(1), 31(1), 33(1), 35(1), 39K(2) and (3), 39M(2), 44(4) and (8), 117C(1), 117D(1), 117F(1) and 117H(1) of the Act.\n\n (2) If the tobacco leaf was seized in a bale, the amount of duty is worked out using the formula:\n ![Start formula open bracket Weight minus 2 close bracket times Rate end formula](image.002.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight ‑ 2 means the gross weight of the bale and the tobacco leaf, in kilograms, minus 2 kilograms.\n\n (3) If:\n (a) the tobacco leaf was not seized; and\n (b) there is sufficient evidence to show that the quantity of tobacco leaf was in a bale;\n the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means 100 kilograms.\n\n (4) If the tobacco leaf was seized in unbaled form, the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means the weight of the tobacco leaf, in kilograms.\n\n (5) If:\n (a) the tobacco leaf was not seized; and\n (b) there is sufficient evidence to show that the quantity of tobacco leaf was in unbaled form;\n the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means the weight of the tobacco leaf, in kilograms, as shown by the evidence.\n\n### Division 3—Matters relating to fuel\n\n#### 22 Sales or supplies of LPG to which LPG remission applies—contents of notice\n\n For subsection 77L(3) of the Act, a notice given under subsection 77L(2) of the Act must include the words “Not to be used, or supplied, for transport use. Penalties apply.”.\n\n#### 23 Sales or supplies of LPG to which LPG remission applies—circumstances when notice is not required\n\n For subsection 77L(4) of the Act, a notice is not required to be given in any of the following circumstances:\n (a) the LPG is being supplied in, or into, a container that can contain no more than 210 kilograms of LPG;\n (b) the LPG:\n (i) is being supplied to residential premises (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999); and\n (ii) is not being supplied, in part or in full, for the purpose of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999).\n\n#### 24 Conversion of measurements of LPG and compressed natural gas\n\n Converting measurements of LPG\n (1) For the purposes of the Excise Acts and for determining a person’s liability to pay duty, a quantity of LPG may be converted to litres at the rate of 1 kilogram of LPG to 1.885 litres of LPG if the quantity of LPG:\n (a) is entered for home consumption as a quantity measured in kilograms; and\n (b) is not measured using volumetric measurement equipment to calculate the amount of duty.\n (2) If:\n (a) a person’s first dealing with a quantity of LPG in a financial year, for the purpose of determining the person’s liability to pay duty on LPG in the financial year, uses kilograms or litres; and\n (b) the person proposes to deal with another quantity of LPG in that financial year, for the same purpose in that financial year, using the other unit of measurement;\n the CEO is not required to accept the other unit of measurement, but may give the person permission to use the other unit.\n Converting measurements of compressed natural gas\n (3) For the purposes of the Excise Acts, a quantity of compressed natural gas that is measured in megajoules may be converted to kilograms at the rate of 1 megajoule of compressed natural gas to 0.01893 kilograms of compressed natural gas.\n\n### Division 4—Delivery of stabilised crude petroleum oil and condensate without entry\n\n#### 25 Delivery of stabilised crude petroleum oil and condensate for home consumption without entry\n\n (1) For subparagraph 61C(1)(b)(ii) of the Act, the following goods are prescribed:\n (a) stabilised crude petroleum oil to which item 20 of the Schedule to the Excise Tariff Act 1921 applies;\n (b) condensate to which item 21 of the Schedule to the Excise Tariff Act 1921 applies.\n (2) For paragraph 61C(3)(d) of the Act, the following conditions are prescribed for those goods:\n (a) that the person gives the CEO a return, in the approved form, on the day of each calendar month specified by the CEO in the person’s permission;\n (b) that the return includes particulars about the goods that have, during the previous month, been delivered into home consumption under the permission.\n\n## Part 5—Duty free shops\n\n### Division 1—Simplified outline of this Part\n\n#### 26 Simplified outline of this Part\n\nThis Part deals with permission for excisable goods sold in an outwards duty free shop, or an inwards duty free shop, to be delivered to, and exported by, relevant travellers.\n\nThe CEO may give permission if an application is made in an approved form and certain pre‑conditions are satisfied.\n\nPermission may be revoked if a particular condition is not complied with, or revocation is necessary for the protection of the revenue or for ensuring compliance with the Excise Acts. For a permission in relation to an inwards duty free shop, the permission may also be revoked if the lease, licence or authority to operate the shop has expired or been cancelled.\n\nDivision 3 sets out conditions to which a permission in relation to goods sold in an outwards duty free shop is subject. Divisions 4 and 5 set out additional conditions for off‑airport duty free shops and on‑airport duty free shops. Subdivision B of Division 7 sets out conditions to which a permission in relation to goods sold in an inwards duty free shop is subject.\n\nDivision 6 deals with proof of the export of goods purchased at off‑airport duty free shops. It also includes special provisions relating to the purchase of liquids, aerosols, gels, creams and pastes (known as LAG products) at off‑airport duty free shops.\n\n### Division 2—Permission for outwards duty free shops\n\n#### 27 Circumstances in which permission may be given—application\n\n For subsection 61D(2) of the Act, the CEO may give permission in relation to an outwards duty free shop only if an application for permission is made in the approved form.\n\n#### 28 Matters to be taken into account—off‑airport duty free shop\n\n For subsection 61D(2) of the Act, when deciding whether to give permission in relation to an off‑airport duty free shop, the CEO must take into account whether the proprietor of the shop to which the permission would relate is likely to be able to comply with the conditions set out in sections 37 and 38 of this instrument.\n\n#### 29 Period of effect of permission\n\n For subsection 61D(2) of the Act, if permission is given, the permission has effect:\n (a) starting on the day when the permission is given; and\n (b) for the period specified in the permission.\n\n#### 30 Revocation of permission\n\n (1) This section is made for subsection 61D(13) of the Act.\n (2) Each of the following are grounds on which a permission in relation to an outwards duty free shop may be revoked:\n (a) that a condition:\n (i) to which the permission is subject; and\n (ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;\n has not been complied with;\n (b) that revocation of the permission is necessary:\n (i) for the protection of the revenue; or\n (ii) for ensuring compliance with the Excise Acts.\n\n### Division 3—Conditions for outwards duty free shops\n\n#### 31 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an outwards duty free shop is subject.\n\n#### 32 Arrangements and proof of travel and export\n\n (1) The proprietor of the shop must not sell the goods to a person who is in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has shown to the proprietor a ticket, or other document approved by the CEO under paragraph 61D(7)(b) of the Act, that shows that the person is entitled to make the traveller’s relevant flight or relevant voyage.\n (2) The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has given the proprietor, orally or in writing, the particulars of the intended exportation of the goods by the person required under paragraph 36(1)(b) or 45(1)(b); and\n (c) the agreement is subject to the condition that the sale takes place in the shop.\n (3) The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document approved by the CEO under paragraph 61D(7)(b) of the Act, that confirms the particulars, mentioned in paragraph (2)(b), that were given to the proprietor.\n (4) The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to the relevant traveller are:\n (a) to be transferred to the proprietor, or an employee or agent of the proprietor, upon the return of the relevant traveller to Australia; or\n (b) to remain with the proprietor or an employee or agent of the proprietor.\n\n#### 33 Recognition of obligations\n\n A relevant traveller to whom the goods are sold in the shop must, at or before the time of delivery of the goods, sign a recognition, in the approved form, of the traveller’s obligations concerning the export of the goods.\n\n### Division 4—Additional conditions for off‑airport duty free shops\n\n#### Subdivision A—Preliminary\n\n#### 34 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an off‑airport duty free shop is subject.\n\n#### Subdivision B—Conditions for proprietor of shop\n\n#### 35 Delivery of goods\n\n (1) The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller earlier than the 60th day before the day on which, according to the ticket or other document shown to the proprietor under paragraph 32(1)(b) or subsection 32(3), the traveller’s relevant flight or relevant voyage is to depart.\n (2) The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller unless they are enclosed in a package:\n (a) that is sealed in such a manner that the goods cannot be removed from it without the seal being broken; and\n (b) if the package is of a size that it may (in accordance with the conditions applying to the relevant traveller on the relevant flight or relevant voyage) be carried in the cabin of the aircraft or ship—that is transparent enough for the goods to be easily identified without the seal of the package being broken.\n\n#### 36 Invoice for goods to be delivered\n\n (1) At the time of the sale of the goods that are to be delivered from the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in triplicate, specifying the following:\n (a) the name and usual residential address of the relevant traveller;\n (b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller:\n (i) the date of departure;\n (ii) the airport or wharf of departure;\n (iii) for a relevant flight—the flight number or other designation of the flight;\n (iv) for a relevant voyage—the name of the ship and the number or other designation of the voyage;\n (v) the number or other identification of the traveller’s ticket or other document approved by the CEO for paragraph 61D(7)(b) of the Act;\n (c) a precise description of the goods, including:\n (i) the quantity, in figures, of each item of the goods; and\n (ii) the total number, in words, of the items mentioned in the invoice; and\n (iii) the sale amount, in figures, of each item or quantity of items; and\n (iv) the total sale amount of those items and quantities of items.\n (2) The invoice must be one of a series of sequentially numbered invoices.\n (3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.\n (4) After preparing the invoice, the proprietor must:\n (a) place one copy with the goods inside the package mentioned in subsection 35(2); and\n (b) place one copy in a waterproof envelope and attach that envelope securely to the outside of the package; and\n (c) retain one copy in the proprietor’s own records.\n (5) For a package mentioned in paragraph 35(2)(b), the copy of the invoice mentioned in paragraph (4)(a) must be positioned so that it may be read without the seal of the package being broken.\n\n#### 37 Giving information to the CEO\n\n (1) The condition in this section applies if the CEO requires the proprietor of the shop to comply with the condition in a particular case.\n (2) The proprietor must give to the CEO the following information about a sale of the goods from the shop to a relevant traveller:\n (a) the name of the shop;\n (b) the name of the relevant traveller;\n (c) the date and time of departure of the traveller’s relevant flight or relevant voyage;\n (d) for a relevant flight—the number or other designation of the flight;\n (e) for a relevant voyage—the name of the ship and the number or other designation of the voyage;\n (f) a full description of any item of the goods included in the sale having a sale amount of at least $500;\n (g) the total number of items of the goods included in the sale;\n (h) the total number of packages mentioned in subsection 35(2) in which the goods included in the sale are packed;\n (i) the total number of the packages that are packages mentioned in paragraph 35(2)(b);\n (j) the total number of the packages that are not packages mentioned in paragraph 35(2)(b);\n (k) the invoice numbers for all invoices relating to the sale.\n (3) The proprietor must give the information to the CEO:\n (a) before the date of departure mentioned in paragraph (2)(c); and\n (b) in a manner approved by the CEO.\n\n#### 38 Packages to be examined\n\n (1) This section applies in relation to a package mentioned in subsection 35(2) that is prepared by the proprietor of the shop for a relevant traveller.\n (2) If the package:\n (a) is surrendered by the relevant traveller for carriage otherwise than in the cabin of the aircraft or ship; or\n (b) is taken by the relevant traveller into a departure area;\n the proprietor must, at the point of surrender or within the departure area, cause the package to be examined to check whether it remains sealed and whether it has been tampered with.\n (3) If the package remains sealed and has not been tampered with, the proprietor must cause the copy of the invoice mentioned in paragraph 36(4)(b) to be removed from the package.\n (4) Subsection (5) applies if:\n (a) the package is no longer sealed or has been otherwise tampered with; or\n (b) the copy of the invoice enclosed in the package does not correspond with the copy of the invoice that was attached to the package; or\n (c) the copy of the invoice that was required to be enclosed in the package is not enclosed; or\n (d) the copy of the invoice that was required to be attached to the package is not attached; or\n (e) the goods enclosed in the package are not as specified in the copy of the invoice enclosed in, or attached to, the package.\n (5) The proprietor must give to the CEO a notice specifying:\n (a) the name of the relevant traveller; and\n (b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller:\n (i) the date and time of the departure of the flight or voyage;\n (ii) for a relevant flight—the number or other designation of the flight;\n (iii) for a relevant voyage—the name of the ship and the number or other designation of the voyage; and\n (c) the nature of the discrepancy identified under subsection (4).\n\n#### 39 Giving a return and paying excise duty\n\n (1) The proprietor of the shop must comply with this section within 21 working days of the shop after the end of a month.\n (2) The proprietor must lodge with the CEO a return setting out the following:\n (a) the name of the shop;\n (b) the invoice number of each invoice:\n (i) prepared in accordance with section 36 for the goods delivered from the shop for export; and\n (ii) that specifies under that section a date of departure that is in the month; and\n (iii) a copy of which was not removed during the month in accordance with subsection 38(3) from a package containing the goods;\n (c) the invoice number of each invoice:\n (i) that meets the requirements of subparagraphs (b)(i) and (ii); and\n (ii) a copy of which was removed during the month in accordance with subsection 38(3); and\n (iii) for which an electronic record has not been provided in accordance with section 46;\n (d) for each invoice mentioned in paragraph (b) or (c):\n (i) the particulars required to be set out in the invoice; and\n (ii) the amount of excise duty payable for the goods to which the invoice relates.\n (3) The proprietor must pay to the CEO an amount equal to the sum of the amounts of excise duty specified in the return.\n\n#### Subdivision C—Conditions for relevant traveller\n\n#### 40 Application of Subdivision\n\n This Subdivision applies to:\n (a) a relevant traveller to whom the goods were sold; and\n (b) the proprietor of the shop in which the goods were sold.\n\n#### 41 Package not to be interfered with\n\n (1) If an invoice is attached to the outside of a package which contains the goods, the relevant traveller must not:\n (a) remove, alter or otherwise interfere with the invoice; or\n (b) allow the invoice to be removed, altered or interfered with (except as required or authorised by or under the Act).\n (2) The relevant traveller must not, before the exportation of the goods:\n (a) break the seals on, or otherwise tamper with the integrity of, a package which contains the goods; or\n (b) allow (except as required or authorised by or under the Act):\n (i) the seals to be broken on a package containing the goods; or\n (ii) the integrity of a package containing the goods to be otherwise tampered with.\n\n#### 42 Package to be examined\n\n (1) This section applies if the relevant traveller:\n (a) surrenders a package containing the goods for carriage otherwise than in the cabin of an aircraft or ship; or\n (b) takes a package containing the goods into a departure area.\n (2) The relevant traveller must:\n (a) present the package, sealed and with the copy of the invoice attached, to the proprietor, or an employee or agent of the proprietor; and\n (b) permit the proprietor, or the employee or agent of the proprietor, to examine the package and to remove the copy of the invoice.\n\n#### 43 If goods are not exported as intended\n\n (1) If the relevant traveller does not export the goods on the relevant flight or the relevant voyage specified in the invoice for the goods, the relevant traveller must notify the proprietor by noon on the next working day of the shop after the date of departure (the original departure date) specified in the invoice.\n (2) If the relevant traveller intends to export the goods on a subsequent flight that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:\n (a) notify the proprietor of that intention;\n (b) provide the proprietor with the following:\n (i) the flight number or other designation of the flight;\n (ii) particulars of the intended date and time of departure of that flight.\n (3) If the relevant traveller intends to export the goods on a subsequent voyage that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:\n (a) notify the proprietor of that intention;\n (b) provide the proprietor with the following:\n (i) the name of the ship and voyage number or other designation of the voyage;\n (ii) particulars of the intended date and time of departure of that voyage.\n (4) If the relevant traveller does not intend to export the goods as mentioned in subsection (2) or (3), the relevant traveller must:\n (a) notify the proprietor accordingly; and\n (b) return the goods to the shop no later than the close of business of the shop on the second working day of the shop after the departure time on the original departure date.\n (5) Subsection (6) applies if:\n (a) the relevant traveller notifies the proprietor under subsection (2) or (3) of the intention to export the goods on a subsequent flight or voyage; and\n (b) the relevant traveller does not so export the goods.\n (6) The relevant traveller must:\n (a) no later than noon on the next working day of the shop after the date of departure specified in the notice of intention under paragraph (2)(a) or (3)(a), notify the proprietor that the goods have not been so exported; and\n (b) no later than the close of business of the shop on the second working day after that specified date of departure, return the goods to the shop.\n\n### Division 5—Additional conditions for on‑airport duty free shops\n\n#### 44 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an on‑airport duty free shop is subject.\n\n#### 45 Invoice for goods\n\n (1) At the time of the sale of the goods at the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in duplicate, specifying the following:\n (a) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the name and usual residential address of the relevant traveller;\n (b) the following particulars about the relevant flight for the intended exportation of the goods by the relevant traveller:\n (i) the date of departure;\n (ii) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the airport of departure;\n (iii) the flight number or other designation of the flight;\n (c) a precise description of the goods, including:\n (i) the quantity of each item of the goods; and\n (ii) the sale amount of each item or quantity of items; and\n (iii) the total sale amount of those items and quantities of items.\n (2) The invoice must be one of a series of sequentially numbered invoices.\n (3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.\n (4) After preparing an invoice, the proprietor of the shop must:\n (a) place one copy with the goods that are to be delivered to the relevant traveller; and\n (b) retain one copy in the proprietor’s own records.\n\n### Division 6—Other matters relating to outwards duty free shops\n\n#### 46 Proof of export of goods—off‑airport duty free shops\n\n (1) This section is made for paragraph 61D(10)(b) of the Act and applies in relation to an off‑airport duty free shop.\n (2) The way for providing proof is by providing an electronic record of the invoice number of each invoice for which a copy was removed, in accordance with subsection 38(3), from the package in which the goods are enclosed.\n (3) The time for providing proof is 10 working days of the shop after the date of departure of the relevant traveller mentioned in that paragraph.\n\n#### 47 Sealed bag arrangements for LAG products—off‑airport duty free shops\n\n (1) This section applies if:\n (a) a person purchases a liquid, aerosol, gel, cream or paste (a LAG product) at an off‑airport duty free shop; and\n (b) the delivery and export of the LAG product is the subject of a permission under subsection 61D(2) of the Act; and\n (c) the permission is subject to a condition set out in section 38, 39, 41 or 42 of this instrument; and\n (d) the person deals with the LAG product in accordance with an arrangement (known as a “sealed bag arrangement”) that:\n (i) is administered by the Australian Taxation Office and the Department administered by the Minister administering Part XII of the Customs Act 1901; and\n (ii) is consistent with the requirements of Subdivision 4.1.1A of the Aviation Transport Security Regulations 2005.\n (2) The delivery and export of the LAG product is taken to comply with the conditions in subsections 32(1) to (3) and Subdivisions B and C of Division 4.\n\n### Division 7—Inwards duty free shops\n\n#### Subdivision A—Permission for inwards duty free shops\n\n#### 48 Circumstances in which permission may be given—application\n\n (1) For subsection 61E(2) of the Act, the CEO may give permission in relation to an inwards duty free shop only if:\n (a) the applicant for the permission:\n (i) is the holder of a warehouse licence authorising the sale of airport shop goods at the inwards duty free shop; and\n (ii) has been granted a lease or licence, and an authority, to operate an inwards duty free shop on land within the airport; and\n (b) the application for permission is made in the approved form.\n (2) In this instrument:\n\n> airport shop goods has the same meaning as in section 61E of the Act.\n\n> warehouse licence has the same meaning as in section 61D of the Act.\n\n#### 49 Period of effect of permission\n\n For subsection 61E(2) of the Act, if permission is given, the permission has effect:\n (a) starting on the day when the permission is given; and\n (b) for the period specified in the permission.\n\n#### 50 Revocation of permission\n\n (1) This section is made for subsection 61E(11) of the Act.\n (2) Each of the following are grounds on which a permission in relation to an inwards duty free shop may be revoked:\n (a) that a condition:\n (i) to which the permission is subject; and\n (ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;\n has not been complied with;\n (b) that revocation of the permission is necessary:\n (i) for the protection of the revenue; or\n (ii) for ensuring compliance with the Excise Acts;\n (c) that a lease, licence or authority to operate the inwards duty free shop on land within the airport has expired or been cancelled.\n\n#### Subdivision B—Conditions for inwards duty free shops\n\n#### 51 Preliminary\n\n For subsection 61E(2) of the Act, this Subdivision sets out conditions to which a permission in relation to goods sold in an inwards duty free shop is subject.\n\n#### 52 Arrangements and proof of travel\n\n (1) The proprietor of the shop must not sell the goods to a person who is in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has shown to the proprietor a ticket, or other document, that shows that the person has arrived in Australia on an international flight.\n (2) The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:\n (a) the person is, or intends to be, a relevant traveller; and\n (b) the person has given the proprietor, orally or in writing:\n (i) the date of the person’s arrival or intended arrival in Australia; and\n (ii) the flight number or other designation of the international flight on which the person arrived or intends to arrive; and\n (c) the proprietor has informed the person of:\n (i) the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of excise duty; and\n (ii) the conditions with which, for the purposes of the Customs Acts (within the meaning of the Customs Act 1901), a relevant traveller must comply in relation to the purchase of goods at the shop; and\n (d) the agreement is subject to the condition that the sale takes place in the shop.\n (3) The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document, that confirms the information given to the proprietor under subparagraph (2)(b)(ii).\n (4) The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to that relevant traveller under the permission are:\n (a) to be transferred to the proprietor, or an employee or agent of the proprietor, after the relevant traveller has cleared customs; or\n (b) to remain with the proprietor or an employee or agent of the proprietor.\n\n#### 53 Signs to be displayed\n\n (1) The proprietor of the shop must display in the shop signs, in the approved form, that clearly state:\n (a) the conditions with which, for the purposes of the Excise Acts, a relevant traveller must comply in relation to the purchase of the goods at the shop; and\n (b) if alcoholic beverages or tobacco products are for sale in the shop—the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of excise duty.\n (2) The signs must be reasonably prominent and in enough numbers to give reasonable notice to relevant travellers of the matters mentioned in subsection (1).\n\n## Part 6—Stores, securities and samples\n\n### Division 1—Simplified outline of this Part\n\n#### 54 Simplified outline of this Part\n\nGenerally, ship’s stores that are liable to excise duty are alcoholic beverages and tobacco products. Liability may depend on the quantity of the goods and the circumstances in which they are purchased.\n\nThis Part also sets out what happens if a person has given the CEO a security under the Act and the CEO obtains a judgment against the person in relation to the security, and sets out procedures for taking samples of material and goods.\n\n### Division 2—Stores, securities and samples\n\n#### 55 Ship’s stores liable to excise duty\n\n (1) For subsection 160A(1) of the Act, this section sets out ship’s stores that are liable to excise duty.\n (2) The ship’s stores liable to excise duty are those consisting of:\n (a) alcoholic beverages (other than beer) sold to a passenger or member of the crew of a ship, other than by the glass or nip; or\n (b) cigars sold to a passenger or to a member of the crew of a ship, other than by the individual packet, tin or box containing 25 or less cigars; or\n (c) cigarettes sold to a passenger or to a member of the crew of a ship, other than by the individual packet or tin containing 50 or less cigarettes; or\n (d) tobacco products (other than those mentioned in paragraphs (b) and (c)) sold to a passenger or to a member of the crew of a ship in a quantity that exceeds 120 grams in weight; or\n (e) alcoholic beverages (including beer), cigarettes, cigars or other tobacco products sold to a person other than a passenger or a member of the crew of a ship.\n\n#### 56 Judgment in legal proceedings about a security\n\n (1) This section applies if:\n (a) a person has given the CEO a security under the Act; and\n (b) the CEO obtains a judgment against the person in legal proceedings about the security.\n (2) The CEO may retain as much of the security as is needed to satisfy the judgment and costs.\n (3) Any security retained becomes the property of the Commonwealth.\n (4) If the security does not satisfy the judgment and costs, the CEO may enforce the judgment to obtain payment of the balance remaining due under the judgment.\n (5) If the CEO is entitled to retain a security that is not cash, the CEO may dispose of the security:\n (a) by auction or private sale; or\n (b) in another manner that is, in the CEO’s opinion, most favourable to the person.\n (6) If the CEO disposes of a security under subsection (5):\n (a) the net proceeds of the disposal may be retained as described in subsection (2); and\n (b) a certificate:\n (i) signed by the CEO; and\n (ii) setting out the security disposed of and the net proceeds of the disposal;\n is taken to be proof of the disposal and the amount of the net proceeds.\n (7) The person is entitled to as much (if any) of a security as has not been retained by the CEO under this section if the security:\n (a) expires; or\n (b) is cancelled, discharged, released or satisfied.\n\n#### 57 Manner of taking samples\n\n (1) For section 106 of the Act, the manner in which a sample is to be taken by an officer is as follows:\n (a) the officer must, in the presence of the person (or an agent or employee of the person) from whom the sample is taken:\n (i) divide the sample into 3 equal parts; and\n (ii) label or mark, and securely seal, each part;\n (b) the officer must:\n (i) give one part to the person (or the person’s agent or employee); and\n (ii) deliver another part (the analyst’s part) to an analyst approved by the CEO; and\n (iii) retain the third part for any further examination.\n (2) For subparagraph (1)(b)(ii), the analyst’s part may be delivered to the analyst:\n (a) in person; or\n (b) by registered post; or\n (c) in another manner approved by the CEO.\n\n## Part 7—Transitional matters relating to the repeal of the Excise Regulations 1925\n\n#### 58 Things done under the Excise Regulations 1925\n\n (1) If:\n (a) a thing was done for a particular purpose under the Excise Regulations 1925 as in force immediately before those Regulations were repealed; and\n (b) the thing could be done for that purpose under this instrument;\n the thing has effect for the purposes of this instrument as if it had been done under this instrument.\n (2) Without limiting subsection (1), a reference in that subsection to a thing being done includes a reference to a notice, application or other instrument being given or made.\n\n#### 59 Application of the Excise Regulations 1925 to permissions under the Act\n\n (1) Despite the repeal of the Excise Regulations 1925, those Regulations (the old regulations) as in force immediately before they were repealed continue to apply in relation to a permission in force at that time under section 61C, 61D or 61E of the Act.\n (2) However, if the permission is amended after that time:\n (a) the old regulations cease to apply in relation to the permission when the amendment takes effect (the amendment time); and\n (b) from the amendment time, this instrument applies in relation to the permission as if the permission had been given after the repeal of the old regulations.\n (3) If an application for a permission under section 61C, 61D or 61E of the Act had been made before the repeal of the old regulations, but no decision had been made on the application at the time of the repeal, this instrument applies in relation to the application as if the application had been made after the repeal.\n\n## Part 8—Other application and transitional matters\n\n#### 60 Application provision relating to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017\n\n The amendments made by Schedule 1 to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017 apply in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2017.\n\n#### 61 Application provision relating to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018\n\n The amendments made by Part 1 of Schedule 1 to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018 apply in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2019.\n\n#### 62 Application and transitional provisions relating to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021\n\n (1) The amendments made by Schedule 1 to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021 apply in relation to alcoholic beverages that are entered for home consumption on or after 1 July 2021.\n (2) Treat the references in paragraphs (b), (c) and (e) of item 10 of the table in subclause 2(1) of Schedule 1 to “this item” as including references to “item 21 of the table in subclause 1(1) of Schedule 1, as in force before the commencement of the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021”.\n (3) Despite subsection (1), item 21 of the table in subclause 1(1) of Schedule 1 does not apply in relation to an alcoholic beverage entered for home consumption before 1 June 2021 unless excise duty is paid on the alcoholic beverage on or before 30 June 2021.\n (4) Despite subsection (1), item 21 of the table in subclause 1(1) of Schedule 1 applies in relation to an alcoholic beverage as if the reference in subparagraph (c)(i) of the item to $100,000 were a reference to $8,333 if:\n (a) the alcoholic beverage was entered for home consumption in the period beginning on 1 June 2021 and ending on 30 June 2021; and\n (b) excise duty is paid on the alcoholic beverage on or after 1 July 2021.\n\n#### 63 Application provision relating to the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024\n\n (1) The amendments made by the amending regulations (other than item 16) apply to goods on which excise duty is paid on or after 1 July 2024.\n (2) The amendment made by item 16 of the amending regulations, in relation to a remission of excise duty without an application in a circumstance mentioned in item 11 of the table in subclause 2(1) of Schedule 1 to this instrument, applies to goods on which excise duty is payable on or after 1 January 2025.\n (3) In this section:\n\n> amending regulations means the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024.\n\n#### 64 Application provision relating to the Excise Amendment (Remission Increase for Distillers and Brewers) Regulations 2025\n\n The amendments made by Schedule 1 to the Excise Amendment (Remission Increase for Distillers and Brewers) Regulations 2025 apply in relation to alcoholic beverages that are entered for home consumption on or after 1 July 2026.","sortOrder":4},{"sectionNumber":"5","sectionType":"section","heading":"Simplified outline of this instrument","content":"#### 5 Simplified outline of this instrument\n\nThis instrument complements the Excise Act 1901 (the Act) by prescribing matters relating to excise.\n\nSection 78 of the Act sets up a framework for the remission, rebate and refund of excise duty. Part 2 of this instrument provides details of that framework, including the circumstances in which a remission, rebate or refund of excise duty may be made, and the amount of the remission, rebate or refund.\n\nSection 79 of the Act deals with drawback of excise duty. Part 3 of this instrument provides when drawback is, and is not, payable. The Part also prescribes the conditions to which the payment of drawback is subject.\n\nPart 4 of this instrument prescribes matters relating to particular goods, including tobacco leaf, LPG, compressed natural gas, stabilised crude petroleum oil and condensate. These matters relate to delivery, the amount of a penalty under the Act, notices, and the conversion of measurements.\n\nSections 61D and 61E of the Act set up a framework for permitting excisable goods sold in an outwards duty free shop, or an inwards duty free shop, to be delivered to, and exported by, relevant travellers. Part 5 of this instrument provides details of that framework, including the circumstances in which permission may be given or revoked, and conditions to which a permission is subject.\n\nPart 6 of this instrument prescribes which ship’s stores are liable to excise duty, and the manner in which samples of material and goods are to be taken. This Part also deals with what happens with a security if the CEO obtains judgment against a person in legal proceedings about the security.\n\nThis instrument replaces the Excise Regulations 1925. Part 7 provides transitional arrangements for the replacement of those regulations by this instrument.","sortOrder":5},{"sectionNumber":"Division 3","sectionType":"division","heading":"Definitions","content":"## Part 1—Preliminary\n\n### Division 1—Preliminary\n\n#### 1 Name\n\n This is the Excise Regulation 2015.\n\n#### 3 Authority\n\n This instrument is made under the Excise Act 1901.\n\n### Division 2—Simplified outline of this instrument\n\n#### 5 Simplified outline of this instrument\n\nThis instrument complements the Excise Act 1901 (the Act) by prescribing matters relating to excise.\n\nSection 78 of the Act sets up a framework for the remission, rebate and refund of excise duty. Part 2 of this instrument provides details of that framework, including the circumstances in which a remission, rebate or refund of excise duty may be made, and the amount of the remission, rebate or refund.\n\nSection 79 of the Act deals with drawback of excise duty. Part 3 of this instrument provides when drawback is, and is not, payable. The Part also prescribes the conditions to which the payment of drawback is subject.\n\nPart 4 of this instrument prescribes matters relating to particular goods, including tobacco leaf, LPG, compressed natural gas, stabilised crude petroleum oil and condensate. These matters relate to delivery, the amount of a penalty under the Act, notices, and the conversion of measurements.\n\nSections 61D and 61E of the Act set up a framework for permitting excisable goods sold in an outwards duty free shop, or an inwards duty free shop, to be delivered to, and exported by, relevant travellers. Part 5 of this instrument provides details of that framework, including the circumstances in which permission may be given or revoked, and conditions to which a permission is subject.\n\nPart 6 of this instrument prescribes which ship’s stores are liable to excise duty, and the manner in which samples of material and goods are to be taken. This Part also deals with what happens with a security if the CEO obtains judgment against a person in legal proceedings about the security.\n\nThis instrument replaces the Excise Regulations 1925. Part 7 provides transitional arrangements for the replacement of those regulations by this instrument.\n\n### Division 3—Definitions\n\n#### 6 Definitions\n\n> Note: A number of expressions used in this instrument are defined in the Act, including the following:\n\n (a) approved form;\n (b) CEO;\n (c) gaseous fuel.\n In this instrument:\n\n> Act means the Excise Act 1901.\n\n> airport shop goods: see subsection 48(2).\n\n> alcoholic beverage has the meaning given by section 77A of the Act.\n\n> alcohol manufacturer means a licensed manufacturer whose manufacturer licence authorises the manufacture of alcoholic beverages.\n\n> credited adjustment amount: see subclause 1(4) of Schedule 1.\n\n> departure area means a part of an airport or wharf that is set aside for the reception of relevant travellers who:\n\n (a) have complied with the laws of the Commonwealth relating to the departure of persons for places outside Australia; and\n (b) are yet to embark on an aircraft or ship for the relevant flight or relevant voyage concerned.\n\n> international flight:\n\n (a) in the case of a person leaving Australia—has the same meaning as in section 61D of the Act; and\n (b) in the case of a person entering Australia—has the same meaning as in section 61E of the Act.\n\n> inwards duty free shop has the same meaning as in section 61E of the Act.\n\n> off‑airport duty free shop means an outwards duty free shop other than an on‑airport duty free shop.\n\n> on‑airport duty free shop means an outwards duty free shop located in a departure area of an airport.\n\n> outwards duty free shop has the same meaning as in section 61D of the Act.\n\n> proprietor:\n\n (a) in relation to an outwards duty free shop—has the same meaning as in section 61D of the Act; and\n (b) in relation to an inwards duty free shop—has the same meaning as in section 61E of the Act.\n\n> relevant flight, in relation to a person who is a relevant traveller, means the international flight in relation to which the person is a relevant traveller.\n\n> relevant fuel: see subclause 1(2) of Schedule 1.\n\n> relevant traveller:\n\n (a) in the case of a person leaving Australia—has the same meaning as in section 61D of the Act; and\n (b) in the case of a person entering Australia—has the same meaning as in section 61E of the Act.\n\n> relevant voyage, in relation to a person who is a relevant traveller, means the international voyage (within the meaning of section 61D of the Act) in relation to which the person is a relevant traveller.\n\n> warehouse licence: see subsection 48(2).\n\n## Part 2—Remissions, rebates and refunds of excise duty\n\n### Division 1—Simplified outline of this Part\n\n#### 7 Simplified outline of this Part\n\nThis Part deals with the remission, rebate or refund of excise duty under the Act.\n\nThe CEO may make a remission, rebate or refund of excise duty in particular circumstances, which are set out in Division 2 and Schedule 1.\n\nSome of these circumstances require an application to be made for the remission, rebate or refund. The application must satisfy particular requirements, including being in the approved form. The CEO may require the applicant to provide records or give further information so that the CEO can verify that a circumstance applies. Some applications must be given to the CEO within a particular period.\n\nThe amount of a remission, rebate or refund of excise duty that may be made for a particular circumstance is set out in Division 4\\. The amount of a rebate or refund payable to a person may be set off against the whole, or part, of the person’s liability for excise duty.\n\n### Division 2—Circumstances for remission, rebate or refund\n\n#### 8 Circumstances for remission, rebate or refund of excise duty\n\n For paragraph 78(1)(b) of the Act, Schedule 1 prescribes circumstances in which a remission, rebate or refund of excise duty may be made by the CEO.\n\n> Note: An application is required in some circumstances (see Schedule 1).\n\n#### 9 Remission of excise duty—rounding down duty paid in cash\n\n For section 78 of the Act, if an amount of excise duty:\n (a) is to be paid in cash; and\n (b) is not a multiple of 5 cents;\n remission of the number of cents in excess of the next lower multiple of 5 cents may be made.\n\n### Division 3—Application for remission, rebate or refund\n\n#### 10 Application for remission, rebate or refund of excise duty\n\n (1) For clause 1 of Schedule 1, an application for a remission, rebate or refund of excise duty must:\n (a) be in the approved form; and\n (b) state, as far as practicable, the nature and particulars of the claim; and\n (c) be given to the CEO.\n (2) For the purpose of enabling the CEO to verify that a circumstance applies, or applied, in relation to goods to which an application relates:\n (a) the CEO may require the applicant to provide records or to give further information, or both; and\n (b) the applicant must comply with the requirement.\n\n#### 11 Period for making an application for refund or rebate of excise duty\n\n An application under section 10 for a refund or rebate of excise duty in a circumstance mentioned in an item in the following table must be given to the CEO within the period mentioned in the item.\n\n```html\n

Period for making an application for a refund or rebate of excise duty

Item

Circumstance

Period for giving application

1

A circumstance mentioned in item 1, 2, 3, 4 or 5 of the table in subclause 1(1) of Schedule 1.

Within:

(a) unless paragraph (b) applies—4 years after the day when the excise duty is paid; or

(b) if the application relates to goods that are tobacco products—12 months after the day when the excise duty is paid.

2

A circumstance mentioned in item 6 of the table in subclause 1(1) of Schedule 1.

Within:

(a) unless paragraph (b) applies—4 years after the day when the relevant by‑law is made; or

(b) if the application relates to goods that are tobacco products—12 months after the day when the relevant by‑law is made.

2A

A circumstance mentioned in item 7 or 7A of the table in subclause 1(1) of Schedule 1.

If the application relates to goods other than tobacco products—within 4 years after the day when the excise duty is paid.

3

A circumstance mentioned in item 9 or 10 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the end of the financial year in which the excise duty is paid.

4

A circumstance mentioned in item 11 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the final VOLWARE price for the month, from which the credited adjustment amount mentioned in the item is derived, is determined under subsection 7(3) of the Petroleum Excise (Prices) Act 1987.

5

A circumstance mentioned in item 12 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the relevant determination of the final VOLWARE price is amended as mentioned in the item.

5A

A circumstance mentioned in item 18 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the excise duty is paid.

6

A circumstance mentioned in item 22 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the excise duty is paid.

\n```\n\n### Division 4—Amount of remission, rebate or refund\n\n#### 12 Amount of remission, rebate or refund of excise duty\n\n (1) This section is made for subsection 78(2) of the Act.\n (2) The amount of a remission, rebate or refund of excise duty that may be made in a circumstance mentioned in an item of the following table is the amount mentioned in the item.\n\n```html\n

Amount of remission, rebate or refund in a circumstance

Item

Circumstance

Amount

1A

A circumstance mentioned in item 7A of the table in subclause 1(1) of Schedule 1.

The amount that is worked out under subsection (4) of this section.

1

A circumstance mentioned in item 8 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between the amount of duty paid and the correct amount of duty.

2

A circumstance mentioned in item 9 of the table in subclause 1(1) of Schedule 1.

The amount that is the whole of the duty paid.

3

A circumstance mentioned in item 10 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between:

(a) the amount of duty paid; and

(b) the amount of the duty ascertained at the end of the relevant financial year under whichever of section 6B, 6C, 6CA or 6D of the Excise Tariff Act 1921 applies.

4

A circumstance mentioned in item 11 of the table in subclause 1(1) of Schedule 1.

The amount that is equal to the negative amount mentioned in the item.

6

A circumstance mentioned in item 22 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between:

(a) the amount of duty paid; and

(b) the amount that is payable due to the amendments mentioned in the item.

7

A circumstance mentioned in item 10 of the table in subclause 2(1) of Schedule 1.

The amount that is the whole of the duty payable.

\n```\n\n Rebate or refund set off against liability for excise duty\n (3) The amount of a rebate or refund of excise duty that is payable to a person:\n (a) may be set off against the whole, or part, of that person’s liability for excise duty; and\n (b) if the amount is set off as described in paragraph (a)—is taken to have been paid to the person.\n Refund amount for recovered fuel vapour\n (4) For item 1A of the table in subsection (2), the amount of refund that is payable to a person is equal to the sum of:\n (a) the amount of that duty that was paid on the quantity of goods classified to subitems 10.5, 10.6 and 10.7 of the Schedule to the Excise Tariff Act 1921; and\n (b) the amount of that duty that was paid on so much of the quantity of goods classified to subitems 10.10 and 10.12 of the Schedule to the Excise Tariff Act 1921 as does not exceed twice the quantity of goods mentioned in paragraph (a) of this subsection;\n multiplied by 0.0006442.\n\n> Note: Example: If excise duty was paid on 100,000 litres of gasoline (subitem 10.5) and 500,000 litres of diesel (subitem 10.10), and an application for a refund is made, the refund amount is the amount of duty that was paid on 100,000 litres of gasoline and 200,000 litres of diesel, multiplied by 0.0006442.\n\n## Part 3—Drawback of excise duty\n\n### Division 1—Simplified outline of this Part\n\n#### 13 Simplified outline of this Part\n\nThis Part allows drawback of excise duty to be paid on the exportation of excisable goods for which excise duty has been paid.\n\nThe CEO may approve payment of drawback. If the CEO decides not to approve payment of drawback, the CEO must give a notice of the decision to the person claiming drawback. The notice must also state that the person may object to the decision.\n\nDrawback of excise duty is not payable for some goods. It is also not payable if excise duty has been refunded, or if goods are re‑landed in Australia after exportation.\n\nGenerally, drawback of excise duty is not payable unless certain conditions have been met. These conditions are set out in Division 3.\n\n### Division 2—Drawback of excise duty\n\n#### 14 Drawback of excise duty on goods\n\n (1) For section 79 of the Act, drawback of excise duty may be paid, in accordance with this Part, on the exportation of excisable goods for which excise duty has been paid.\n (2) The CEO may approve payment of drawback for the goods.\n (3) If the CEO decides not to approve payment of drawback for the goods, the CEO must, no later than 30 days after the date of the decision, give the person claiming the drawback a notice that:\n (a) sets out the decision; and\n (b) includes a statement to the effect that the person may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, to the decision.\n (4) Failure to comply with subsection (3) does not affect the validity of the decision.\n\n#### 15 When drawback of excise duty is not payable\n\n (1) Drawback of excise duty is not payable on the following:\n (a) stabilized crude petroleum oil;\n (b) condensate;\n (c) liquid petroleum obtained from naturally occurring petroleum gas.\n (2) Drawback of excise duty is not payable on the exportation of goods if:\n (a) the excise duty paid on the goods has been refunded; or\n (b) after exportation, the goods are re‑landed in Australia; or\n (c) the goods are relevant fuel.\n\n### Division 3—Conditions relating to drawback\n\n#### 16 Conditions relating to drawback of excise duty—general\n\n (1) Drawback of excise duty is not payable on the exportation of goods unless the conditions set out in the following table are met.\n\n```html\n

Conditions relating to drawback of excise duty

Item

Condition

1

Before exportation:

(a) the owner of the goods gives to the CEO a notice, in the approved form, of the owner’s intention to claim drawback on the exportation; and

(b) the goods are available at all reasonable times for examination by an officer.

2

Records are available at all reasonable times for examination by an officer, that show:

(a) that excise duty has been paid on the goods; and

(b) relevant details of the receipt, use and disposal of the goods by the owner.

3

A claim for drawback of excise duty paid on the goods:

(a) is in the approved form; and

(b) is given by the owner of the goods to the CEO after the exportation but no later than 12 months after the day on which the goods are exported.

4

The claim for drawback sets out:

(a) the amount of the claim; and

(b) a statement that, to the best of the knowledge, information and belief of the owner of the goods, the goods have not been, and are not intended to be, re‑landed in Australia; and

(c) such other information as the approved form requires.

5

The amount of the drawback:

(a) is at least $50; or

(b) meets the following requirements:

(i) the amount is claimed at the same time, and in the same approved form, as another claim or claims made by the owner of the goods for drawback on the exportation of other goods;

(ii) together the claims result in an aggregate amount of drawback of at least $50.

\n```\n\n (2) The CEO may:\n (a) in writing, exempt the owner of the goods from the application of item 1 of the table in subsection (1); or\n (b) approve payment of drawback in relation to the goods mentioned in item 1 of the table in subsection (1) even though a notice of intention was not given to the CEO as required by that item.\n (3) For item 3 of the table in subsection (1), the amount of the claim must not exceed the amount of excise duty paid on the goods.\n\n#### 17 Additional conditions relating to drawback of excise duty—examining, packing, securing and marking goods\n\n (1) If the owner of goods has given to the CEO a notice of intention to claim drawback on the exportation of goods under item 1 of the table in subsection 16(1), the CEO may, by notice in writing to the owner of the goods, require the owner to deal with the goods as directed by the CEO.\n (2) If the CEO has given notice under subsection (1) to the owner of goods, drawback of excise duty is not payable on the exportation of the goods unless the owner has complied with the directions of the CEO.\n\n#### 18 Assistance to be given to officers\n\n A person who intends to claim drawback on the exportation of goods must, by all reasonable means, facilitate:\n (a) the examination or re‑examination of the goods by an officer; and\n (b) the taking of a correct account of the goods by an officer; and\n (c) the supervision, by an officer, of the packing of the goods.\n\n## Part 4—Tobacco, fuel, and delivery of certain goods without entry\n\n### Division 1—Simplified outline of this Part\n\n#### 19 Simplified outline of this Part\n\nThis Part deals with some particular kinds of goods.\n\nDivision 2 deals with tobacco. Australian tobacco leaf may be delivered for a purpose approved by the CEO, or if the tobacco leaf is to be destroyed and the CEO has approved the delivery. The Division also provides how to work out the amount of duty used to determine the amount of a penalty for various offences under the Act.\n\nDivision 3 deals with fuel. A notice under section 77L of the Act must include particular words. The Division also sets out circumstances in which a notice under that section is not required, and explains how to convert measurements of LPG and compressed natural gas.\n\nDivision 4 provides conditions for the delivery for home consumption, without entry, of stabilised crude petroleum oil and condensate.\n\n### Division 2—Matters relating to tobacco\n\n#### 20 Delivery of Australian tobacco leaf\n\n For section 164 of the Act, Australian tobacco leaf may be delivered:\n (a) for a purpose approved by the CEO; or\n (b) if:\n (i) it is to be destroyed; and\n (ii) the CEO has approved the delivery.\n\n> Note: Examples of purposes that might be approved by the CEO are medical purposes, scientific purposes, horticultural purposes and agricultural purposes.\n\n#### 21 Amount of duty to determine the amount of a penalty\n\n (1) This section sets out how to work out the amount of duty that is to be used to determine the amount of a penalty relating to a quantity of tobacco leaf.\n\n> Note: This section is made for paragraph (b) of the penalty in each of subsections 28(1), 30(1), 31(1), 33(1), 35(1), 39K(2) and (3), 39M(2), 44(4) and (8), 117C(1), 117D(1), 117F(1) and 117H(1) of the Act.\n\n (2) If the tobacco leaf was seized in a bale, the amount of duty is worked out using the formula:\n ![Start formula open bracket Weight minus 2 close bracket times Rate end formula](image.002.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight ‑ 2 means the gross weight of the bale and the tobacco leaf, in kilograms, minus 2 kilograms.\n\n (3) If:\n (a) the tobacco leaf was not seized; and\n (b) there is sufficient evidence to show that the quantity of tobacco leaf was in a bale;\n the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means 100 kilograms.\n\n (4) If the tobacco leaf was seized in unbaled form, the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means the weight of the tobacco leaf, in kilograms.\n\n (5) If:\n (a) the tobacco leaf was not seized; and\n (b) there is sufficient evidence to show that the quantity of tobacco leaf was in unbaled form;\n the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means the weight of the tobacco leaf, in kilograms, as shown by the evidence.\n\n### Division 3—Matters relating to fuel\n\n#### 22 Sales or supplies of LPG to which LPG remission applies—contents of notice\n\n For subsection 77L(3) of the Act, a notice given under subsection 77L(2) of the Act must include the words “Not to be used, or supplied, for transport use. Penalties apply.”.\n\n#### 23 Sales or supplies of LPG to which LPG remission applies—circumstances when notice is not required\n\n For subsection 77L(4) of the Act, a notice is not required to be given in any of the following circumstances:\n (a) the LPG is being supplied in, or into, a container that can contain no more than 210 kilograms of LPG;\n (b) the LPG:\n (i) is being supplied to residential premises (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999); and\n (ii) is not being supplied, in part or in full, for the purpose of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999).\n\n#### 24 Conversion of measurements of LPG and compressed natural gas\n\n Converting measurements of LPG\n (1) For the purposes of the Excise Acts and for determining a person’s liability to pay duty, a quantity of LPG may be converted to litres at the rate of 1 kilogram of LPG to 1.885 litres of LPG if the quantity of LPG:\n (a) is entered for home consumption as a quantity measured in kilograms; and\n (b) is not measured using volumetric measurement equipment to calculate the amount of duty.\n (2) If:\n (a) a person’s first dealing with a quantity of LPG in a financial year, for the purpose of determining the person’s liability to pay duty on LPG in the financial year, uses kilograms or litres; and\n (b) the person proposes to deal with another quantity of LPG in that financial year, for the same purpose in that financial year, using the other unit of measurement;\n the CEO is not required to accept the other unit of measurement, but may give the person permission to use the other unit.\n Converting measurements of compressed natural gas\n (3) For the purposes of the Excise Acts, a quantity of compressed natural gas that is measured in megajoules may be converted to kilograms at the rate of 1 megajoule of compressed natural gas to 0.01893 kilograms of compressed natural gas.\n\n### Division 4—Delivery of stabilised crude petroleum oil and condensate without entry\n\n#### 25 Delivery of stabilised crude petroleum oil and condensate for home consumption without entry\n\n (1) For subparagraph 61C(1)(b)(ii) of the Act, the following goods are prescribed:\n (a) stabilised crude petroleum oil to which item 20 of the Schedule to the Excise Tariff Act 1921 applies;\n (b) condensate to which item 21 of the Schedule to the Excise Tariff Act 1921 applies.\n (2) For paragraph 61C(3)(d) of the Act, the following conditions are prescribed for those goods:\n (a) that the person gives the CEO a return, in the approved form, on the day of each calendar month specified by the CEO in the person’s permission;\n (b) that the return includes particulars about the goods that have, during the previous month, been delivered into home consumption under the permission.\n\n## Part 5—Duty free shops\n\n### Division 1—Simplified outline of this Part\n\n#### 26 Simplified outline of this Part\n\nThis Part deals with permission for excisable goods sold in an outwards duty free shop, or an inwards duty free shop, to be delivered to, and exported by, relevant travellers.\n\nThe CEO may give permission if an application is made in an approved form and certain pre‑conditions are satisfied.\n\nPermission may be revoked if a particular condition is not complied with, or revocation is necessary for the protection of the revenue or for ensuring compliance with the Excise Acts. For a permission in relation to an inwards duty free shop, the permission may also be revoked if the lease, licence or authority to operate the shop has expired or been cancelled.\n\nDivision 3 sets out conditions to which a permission in relation to goods sold in an outwards duty free shop is subject. Divisions 4 and 5 set out additional conditions for off‑airport duty free shops and on‑airport duty free shops. Subdivision B of Division 7 sets out conditions to which a permission in relation to goods sold in an inwards duty free shop is subject.\n\nDivision 6 deals with proof of the export of goods purchased at off‑airport duty free shops. It also includes special provisions relating to the purchase of liquids, aerosols, gels, creams and pastes (known as LAG products) at off‑airport duty free shops.\n\n### Division 2—Permission for outwards duty free shops\n\n#### 27 Circumstances in which permission may be given—application\n\n For subsection 61D(2) of the Act, the CEO may give permission in relation to an outwards duty free shop only if an application for permission is made in the approved form.\n\n#### 28 Matters to be taken into account—off‑airport duty free shop\n\n For subsection 61D(2) of the Act, when deciding whether to give permission in relation to an off‑airport duty free shop, the CEO must take into account whether the proprietor of the shop to which the permission would relate is likely to be able to comply with the conditions set out in sections 37 and 38 of this instrument.\n\n#### 29 Period of effect of permission\n\n For subsection 61D(2) of the Act, if permission is given, the permission has effect:\n (a) starting on the day when the permission is given; and\n (b) for the period specified in the permission.\n\n#### 30 Revocation of permission\n\n (1) This section is made for subsection 61D(13) of the Act.\n (2) Each of the following are grounds on which a permission in relation to an outwards duty free shop may be revoked:\n (a) that a condition:\n (i) to which the permission is subject; and\n (ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;\n has not been complied with;\n (b) that revocation of the permission is necessary:\n (i) for the protection of the revenue; or\n (ii) for ensuring compliance with the Excise Acts.\n\n### Division 3—Conditions for outwards duty free shops\n\n#### 31 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an outwards duty free shop is subject.\n\n#### 32 Arrangements and proof of travel and export\n\n (1) The proprietor of the shop must not sell the goods to a person who is in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has shown to the proprietor a ticket, or other document approved by the CEO under paragraph 61D(7)(b) of the Act, that shows that the person is entitled to make the traveller’s relevant flight or relevant voyage.\n (2) The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has given the proprietor, orally or in writing, the particulars of the intended exportation of the goods by the person required under paragraph 36(1)(b) or 45(1)(b); and\n (c) the agreement is subject to the condition that the sale takes place in the shop.\n (3) The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document approved by the CEO under paragraph 61D(7)(b) of the Act, that confirms the particulars, mentioned in paragraph (2)(b), that were given to the proprietor.\n (4) The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to the relevant traveller are:\n (a) to be transferred to the proprietor, or an employee or agent of the proprietor, upon the return of the relevant traveller to Australia; or\n (b) to remain with the proprietor or an employee or agent of the proprietor.\n\n#### 33 Recognition of obligations\n\n A relevant traveller to whom the goods are sold in the shop must, at or before the time of delivery of the goods, sign a recognition, in the approved form, of the traveller’s obligations concerning the export of the goods.\n\n### Division 4—Additional conditions for off‑airport duty free shops\n\n#### Subdivision A—Preliminary\n\n#### 34 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an off‑airport duty free shop is subject.\n\n#### Subdivision B—Conditions for proprietor of shop\n\n#### 35 Delivery of goods\n\n (1) The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller earlier than the 60th day before the day on which, according to the ticket or other document shown to the proprietor under paragraph 32(1)(b) or subsection 32(3), the traveller’s relevant flight or relevant voyage is to depart.\n (2) The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller unless they are enclosed in a package:\n (a) that is sealed in such a manner that the goods cannot be removed from it without the seal being broken; and\n (b) if the package is of a size that it may (in accordance with the conditions applying to the relevant traveller on the relevant flight or relevant voyage) be carried in the cabin of the aircraft or ship—that is transparent enough for the goods to be easily identified without the seal of the package being broken.\n\n#### 36 Invoice for goods to be delivered\n\n (1) At the time of the sale of the goods that are to be delivered from the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in triplicate, specifying the following:\n (a) the name and usual residential address of the relevant traveller;\n (b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller:\n (i) the date of departure;\n (ii) the airport or wharf of departure;\n (iii) for a relevant flight—the flight number or other designation of the flight;\n (iv) for a relevant voyage—the name of the ship and the number or other designation of the voyage;\n (v) the number or other identification of the traveller’s ticket or other document approved by the CEO for paragraph 61D(7)(b) of the Act;\n (c) a precise description of the goods, including:\n (i) the quantity, in figures, of each item of the goods; and\n (ii) the total number, in words, of the items mentioned in the invoice; and\n (iii) the sale amount, in figures, of each item or quantity of items; and\n (iv) the total sale amount of those items and quantities of items.\n (2) The invoice must be one of a series of sequentially numbered invoices.\n (3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.\n (4) After preparing the invoice, the proprietor must:\n (a) place one copy with the goods inside the package mentioned in subsection 35(2); and\n (b) place one copy in a waterproof envelope and attach that envelope securely to the outside of the package; and\n (c) retain one copy in the proprietor’s own records.\n (5) For a package mentioned in paragraph 35(2)(b), the copy of the invoice mentioned in paragraph (4)(a) must be positioned so that it may be read without the seal of the package being broken.\n\n#### 37 Giving information to the CEO\n\n (1) The condition in this section applies if the CEO requires the proprietor of the shop to comply with the condition in a particular case.\n (2) The proprietor must give to the CEO the following information about a sale of the goods from the shop to a relevant traveller:\n (a) the name of the shop;\n (b) the name of the relevant traveller;\n (c) the date and time of departure of the traveller’s relevant flight or relevant voyage;\n (d) for a relevant flight—the number or other designation of the flight;\n (e) for a relevant voyage—the name of the ship and the number or other designation of the voyage;\n (f) a full description of any item of the goods included in the sale having a sale amount of at least $500;\n (g) the total number of items of the goods included in the sale;\n (h) the total number of packages mentioned in subsection 35(2) in which the goods included in the sale are packed;\n (i) the total number of the packages that are packages mentioned in paragraph 35(2)(b);\n (j) the total number of the packages that are not packages mentioned in paragraph 35(2)(b);\n (k) the invoice numbers for all invoices relating to the sale.\n (3) The proprietor must give the information to the CEO:\n (a) before the date of departure mentioned in paragraph (2)(c); and\n (b) in a manner approved by the CEO.\n\n#### 38 Packages to be examined\n\n (1) This section applies in relation to a package mentioned in subsection 35(2) that is prepared by the proprietor of the shop for a relevant traveller.\n (2) If the package:\n (a) is surrendered by the relevant traveller for carriage otherwise than in the cabin of the aircraft or ship; or\n (b) is taken by the relevant traveller into a departure area;\n the proprietor must, at the point of surrender or within the departure area, cause the package to be examined to check whether it remains sealed and whether it has been tampered with.\n (3) If the package remains sealed and has not been tampered with, the proprietor must cause the copy of the invoice mentioned in paragraph 36(4)(b) to be removed from the package.\n (4) Subsection (5) applies if:\n (a) the package is no longer sealed or has been otherwise tampered with; or\n (b) the copy of the invoice enclosed in the package does not correspond with the copy of the invoice that was attached to the package; or\n (c) the copy of the invoice that was required to be enclosed in the package is not enclosed; or\n (d) the copy of the invoice that was required to be attached to the package is not attached; or\n (e) the goods enclosed in the package are not as specified in the copy of the invoice enclosed in, or attached to, the package.\n (5) The proprietor must give to the CEO a notice specifying:\n (a) the name of the relevant traveller; and\n (b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller:\n (i) the date and time of the departure of the flight or voyage;\n (ii) for a relevant flight—the number or other designation of the flight;\n (iii) for a relevant voyage—the name of the ship and the number or other designation of the voyage; and\n (c) the nature of the discrepancy identified under subsection (4).\n\n#### 39 Giving a return and paying excise duty\n\n (1) The proprietor of the shop must comply with this section within 21 working days of the shop after the end of a month.\n (2) The proprietor must lodge with the CEO a return setting out the following:\n (a) the name of the shop;\n (b) the invoice number of each invoice:\n (i) prepared in accordance with section 36 for the goods delivered from the shop for export; and\n (ii) that specifies under that section a date of departure that is in the month; and\n (iii) a copy of which was not removed during the month in accordance with subsection 38(3) from a package containing the goods;\n (c) the invoice number of each invoice:\n (i) that meets the requirements of subparagraphs (b)(i) and (ii); and\n (ii) a copy of which was removed during the month in accordance with subsection 38(3); and\n (iii) for which an electronic record has not been provided in accordance with section 46;\n (d) for each invoice mentioned in paragraph (b) or (c):\n (i) the particulars required to be set out in the invoice; and\n (ii) the amount of excise duty payable for the goods to which the invoice relates.\n (3) The proprietor must pay to the CEO an amount equal to the sum of the amounts of excise duty specified in the return.\n\n#### Subdivision C—Conditions for relevant traveller\n\n#### 40 Application of Subdivision\n\n This Subdivision applies to:\n (a) a relevant traveller to whom the goods were sold; and\n (b) the proprietor of the shop in which the goods were sold.\n\n#### 41 Package not to be interfered with\n\n (1) If an invoice is attached to the outside of a package which contains the goods, the relevant traveller must not:\n (a) remove, alter or otherwise interfere with the invoice; or\n (b) allow the invoice to be removed, altered or interfered with (except as required or authorised by or under the Act).\n (2) The relevant traveller must not, before the exportation of the goods:\n (a) break the seals on, or otherwise tamper with the integrity of, a package which contains the goods; or\n (b) allow (except as required or authorised by or under the Act):\n (i) the seals to be broken on a package containing the goods; or\n (ii) the integrity of a package containing the goods to be otherwise tampered with.\n\n#### 42 Package to be examined\n\n (1) This section applies if the relevant traveller:\n (a) surrenders a package containing the goods for carriage otherwise than in the cabin of an aircraft or ship; or\n (b) takes a package containing the goods into a departure area.\n (2) The relevant traveller must:\n (a) present the package, sealed and with the copy of the invoice attached, to the proprietor, or an employee or agent of the proprietor; and\n (b) permit the proprietor, or the employee or agent of the proprietor, to examine the package and to remove the copy of the invoice.\n\n#### 43 If goods are not exported as intended\n\n (1) If the relevant traveller does not export the goods on the relevant flight or the relevant voyage specified in the invoice for the goods, the relevant traveller must notify the proprietor by noon on the next working day of the shop after the date of departure (the original departure date) specified in the invoice.\n (2) If the relevant traveller intends to export the goods on a subsequent flight that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:\n (a) notify the proprietor of that intention;\n (b) provide the proprietor with the following:\n (i) the flight number or other designation of the flight;\n (ii) particulars of the intended date and time of departure of that flight.\n (3) If the relevant traveller intends to export the goods on a subsequent voyage that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:\n (a) notify the proprietor of that intention;\n (b) provide the proprietor with the following:\n (i) the name of the ship and voyage number or other designation of the voyage;\n (ii) particulars of the intended date and time of departure of that voyage.\n (4) If the relevant traveller does not intend to export the goods as mentioned in subsection (2) or (3), the relevant traveller must:\n (a) notify the proprietor accordingly; and\n (b) return the goods to the shop no later than the close of business of the shop on the second working day of the shop after the departure time on the original departure date.\n (5) Subsection (6) applies if:\n (a) the relevant traveller notifies the proprietor under subsection (2) or (3) of the intention to export the goods on a subsequent flight or voyage; and\n (b) the relevant traveller does not so export the goods.\n (6) The relevant traveller must:\n (a) no later than noon on the next working day of the shop after the date of departure specified in the notice of intention under paragraph (2)(a) or (3)(a), notify the proprietor that the goods have not been so exported; and\n (b) no later than the close of business of the shop on the second working day after that specified date of departure, return the goods to the shop.\n\n### Division 5—Additional conditions for on‑airport duty free shops\n\n#### 44 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an on‑airport duty free shop is subject.\n\n#### 45 Invoice for goods\n\n (1) At the time of the sale of the goods at the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in duplicate, specifying the following:\n (a) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the name and usual residential address of the relevant traveller;\n (b) the following particulars about the relevant flight for the intended exportation of the goods by the relevant traveller:\n (i) the date of departure;\n (ii) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the airport of departure;\n (iii) the flight number or other designation of the flight;\n (c) a precise description of the goods, including:\n (i) the quantity of each item of the goods; and\n (ii) the sale amount of each item or quantity of items; and\n (iii) the total sale amount of those items and quantities of items.\n (2) The invoice must be one of a series of sequentially numbered invoices.\n (3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.\n (4) After preparing an invoice, the proprietor of the shop must:\n (a) place one copy with the goods that are to be delivered to the relevant traveller; and\n (b) retain one copy in the proprietor’s own records.\n\n### Division 6—Other matters relating to outwards duty free shops\n\n#### 46 Proof of export of goods—off‑airport duty free shops\n\n (1) This section is made for paragraph 61D(10)(b) of the Act and applies in relation to an off‑airport duty free shop.\n (2) The way for providing proof is by providing an electronic record of the invoice number of each invoice for which a copy was removed, in accordance with subsection 38(3), from the package in which the goods are enclosed.\n (3) The time for providing proof is 10 working days of the shop after the date of departure of the relevant traveller mentioned in that paragraph.\n\n#### 47 Sealed bag arrangements for LAG products—off‑airport duty free shops\n\n (1) This section applies if:\n (a) a person purchases a liquid, aerosol, gel, cream or paste (a LAG product) at an off‑airport duty free shop; and\n (b) the delivery and export of the LAG product is the subject of a permission under subsection 61D(2) of the Act; and\n (c) the permission is subject to a condition set out in section 38, 39, 41 or 42 of this instrument; and\n (d) the person deals with the LAG product in accordance with an arrangement (known as a “sealed bag arrangement”) that:\n (i) is administered by the Australian Taxation Office and the Department administered by the Minister administering Part XII of the Customs Act 1901; and\n (ii) is consistent with the requirements of Subdivision 4.1.1A of the Aviation Transport Security Regulations 2005.\n (2) The delivery and export of the LAG product is taken to comply with the conditions in subsections 32(1) to (3) and Subdivisions B and C of Division 4.\n\n### Division 7—Inwards duty free shops\n\n#### Subdivision A—Permission for inwards duty free shops\n\n#### 48 Circumstances in which permission may be given—application\n\n (1) For subsection 61E(2) of the Act, the CEO may give permission in relation to an inwards duty free shop only if:\n (a) the applicant for the permission:\n (i) is the holder of a warehouse licence authorising the sale of airport shop goods at the inwards duty free shop; and\n (ii) has been granted a lease or licence, and an authority, to operate an inwards duty free shop on land within the airport; and\n (b) the application for permission is made in the approved form.\n (2) In this instrument:\n\n> airport shop goods has the same meaning as in section 61E of the Act.\n\n> warehouse licence has the same meaning as in section 61D of the Act.\n\n#### 49 Period of effect of permission\n\n For subsection 61E(2) of the Act, if permission is given, the permission has effect:\n (a) starting on the day when the permission is given; and\n (b) for the period specified in the permission.\n\n#### 50 Revocation of permission\n\n (1) This section is made for subsection 61E(11) of the Act.\n (2) Each of the following are grounds on which a permission in relation to an inwards duty free shop may be revoked:\n (a) that a condition:\n (i) to which the permission is subject; and\n (ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;\n has not been complied with;\n (b) that revocation of the permission is necessary:\n (i) for the protection of the revenue; or\n (ii) for ensuring compliance with the Excise Acts;\n (c) that a lease, licence or authority to operate the inwards duty free shop on land within the airport has expired or been cancelled.\n\n#### Subdivision B—Conditions for inwards duty free shops\n\n#### 51 Preliminary\n\n For subsection 61E(2) of the Act, this Subdivision sets out conditions to which a permission in relation to goods sold in an inwards duty free shop is subject.\n\n#### 52 Arrangements and proof of travel\n\n (1) The proprietor of the shop must not sell the goods to a person who is in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has shown to the proprietor a ticket, or other document, that shows that the person has arrived in Australia on an international flight.\n (2) The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:\n (a) the person is, or intends to be, a relevant traveller; and\n (b) the person has given the proprietor, orally or in writing:\n (i) the date of the person’s arrival or intended arrival in Australia; and\n (ii) the flight number or other designation of the international flight on which the person arrived or intends to arrive; and\n (c) the proprietor has informed the person of:\n (i) the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of excise duty; and\n (ii) the conditions with which, for the purposes of the Customs Acts (within the meaning of the Customs Act 1901), a relevant traveller must comply in relation to the purchase of goods at the shop; and\n (d) the agreement is subject to the condition that the sale takes place in the shop.\n (3) The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document, that confirms the information given to the proprietor under subparagraph (2)(b)(ii).\n (4) The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to that relevant traveller under the permission are:\n (a) to be transferred to the proprietor, or an employee or agent of the proprietor, after the relevant traveller has cleared customs; or\n (b) to remain with the proprietor or an employee or agent of the proprietor.\n\n#### 53 Signs to be displayed\n\n (1) The proprietor of the shop must display in the shop signs, in the approved form, that clearly state:\n (a) the conditions with which, for the purposes of the Excise Acts, a relevant traveller must comply in relation to the purchase of the goods at the shop; and\n (b) if alcoholic beverages or tobacco products are for sale in the shop—the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of excise duty.\n (2) The signs must be reasonably prominent and in enough numbers to give reasonable notice to relevant travellers of the matters mentioned in subsection (1).\n\n## Part 6—Stores, securities and samples\n\n### Division 1—Simplified outline of this Part\n\n#### 54 Simplified outline of this Part\n\nGenerally, ship’s stores that are liable to excise duty are alcoholic beverages and tobacco products. Liability may depend on the quantity of the goods and the circumstances in which they are purchased.\n\nThis Part also sets out what happens if a person has given the CEO a security under the Act and the CEO obtains a judgment against the person in relation to the security, and sets out procedures for taking samples of material and goods.\n\n### Division 2—Stores, securities and samples\n\n#### 55 Ship’s stores liable to excise duty\n\n (1) For subsection 160A(1) of the Act, this section sets out ship’s stores that are liable to excise duty.\n (2) The ship’s stores liable to excise duty are those consisting of:\n (a) alcoholic beverages (other than beer) sold to a passenger or member of the crew of a ship, other than by the glass or nip; or\n (b) cigars sold to a passenger or to a member of the crew of a ship, other than by the individual packet, tin or box containing 25 or less cigars; or\n (c) cigarettes sold to a passenger or to a member of the crew of a ship, other than by the individual packet or tin containing 50 or less cigarettes; or\n (d) tobacco products (other than those mentioned in paragraphs (b) and (c)) sold to a passenger or to a member of the crew of a ship in a quantity that exceeds 120 grams in weight; or\n (e) alcoholic beverages (including beer), cigarettes, cigars or other tobacco products sold to a person other than a passenger or a member of the crew of a ship.\n\n#### 56 Judgment in legal proceedings about a security\n\n (1) This section applies if:\n (a) a person has given the CEO a security under the Act; and\n (b) the CEO obtains a judgment against the person in legal proceedings about the security.\n (2) The CEO may retain as much of the security as is needed to satisfy the judgment and costs.\n (3) Any security retained becomes the property of the Commonwealth.\n (4) If the security does not satisfy the judgment and costs, the CEO may enforce the judgment to obtain payment of the balance remaining due under the judgment.\n (5) If the CEO is entitled to retain a security that is not cash, the CEO may dispose of the security:\n (a) by auction or private sale; or\n (b) in another manner that is, in the CEO’s opinion, most favourable to the person.\n (6) If the CEO disposes of a security under subsection (5):\n (a) the net proceeds of the disposal may be retained as described in subsection (2); and\n (b) a certificate:\n (i) signed by the CEO; and\n (ii) setting out the security disposed of and the net proceeds of the disposal;\n is taken to be proof of the disposal and the amount of the net proceeds.\n (7) The person is entitled to as much (if any) of a security as has not been retained by the CEO under this section if the security:\n (a) expires; or\n (b) is cancelled, discharged, released or satisfied.\n\n#### 57 Manner of taking samples\n\n (1) For section 106 of the Act, the manner in which a sample is to be taken by an officer is as follows:\n (a) the officer must, in the presence of the person (or an agent or employee of the person) from whom the sample is taken:\n (i) divide the sample into 3 equal parts; and\n (ii) label or mark, and securely seal, each part;\n (b) the officer must:\n (i) give one part to the person (or the person’s agent or employee); and\n (ii) deliver another part (the analyst’s part) to an analyst approved by the CEO; and\n (iii) retain the third part for any further examination.\n (2) For subparagraph (1)(b)(ii), the analyst’s part may be delivered to the analyst:\n (a) in person; or\n (b) by registered post; or\n (c) in another manner approved by the CEO.\n\n## Part 7—Transitional matters relating to the repeal of the Excise Regulations 1925\n\n#### 58 Things done under the Excise Regulations 1925\n\n (1) If:\n (a) a thing was done for a particular purpose under the Excise Regulations 1925 as in force immediately before those Regulations were repealed; and\n (b) the thing could be done for that purpose under this instrument;\n the thing has effect for the purposes of this instrument as if it had been done under this instrument.\n (2) Without limiting subsection (1), a reference in that subsection to a thing being done includes a reference to a notice, application or other instrument being given or made.\n\n#### 59 Application of the Excise Regulations 1925 to permissions under the Act\n\n (1) Despite the repeal of the Excise Regulations 1925, those Regulations (the old regulations) as in force immediately before they were repealed continue to apply in relation to a permission in force at that time under section 61C, 61D or 61E of the Act.\n (2) However, if the permission is amended after that time:\n (a) the old regulations cease to apply in relation to the permission when the amendment takes effect (the amendment time); and\n (b) from the amendment time, this instrument applies in relation to the permission as if the permission had been given after the repeal of the old regulations.\n (3) If an application for a permission under section 61C, 61D or 61E of the Act had been made before the repeal of the old regulations, but no decision had been made on the application at the time of the repeal, this instrument applies in relation to the application as if the application had been made after the repeal.\n\n## Part 8—Other application and transitional matters\n\n#### 60 Application provision relating to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017\n\n The amendments made by Schedule 1 to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017 apply in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2017.\n\n#### 61 Application provision relating to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018\n\n The amendments made by Part 1 of Schedule 1 to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018 apply in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2019.\n\n#### 62 Application and transitional provisions relating to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021\n\n (1) The amendments made by Schedule 1 to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021 apply in relation to alcoholic beverages that are entered for home consumption on or after 1 July 2021.\n (2) Treat the references in paragraphs (b), (c) and (e) of item 10 of the table in subclause 2(1) of Schedule 1 to “this item” as including references to “item 21 of the table in subclause 1(1) of Schedule 1, as in force before the commencement of the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021”.\n (3) Despite subsection (1), item 21 of the table in subclause 1(1) of Schedule 1 does not apply in relation to an alcoholic beverage entered for home consumption before 1 June 2021 unless excise duty is paid on the alcoholic beverage on or before 30 June 2021.\n (4) Despite subsection (1), item 21 of the table in subclause 1(1) of Schedule 1 applies in relation to an alcoholic beverage as if the reference in subparagraph (c)(i) of the item to $100,000 were a reference to $8,333 if:\n (a) the alcoholic beverage was entered for home consumption in the period beginning on 1 June 2021 and ending on 30 June 2021; and\n (b) excise duty is paid on the alcoholic beverage on or after 1 July 2021.\n\n#### 63 Application provision relating to the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024\n\n (1) The amendments made by the amending regulations (other than item 16) apply to goods on which excise duty is paid on or after 1 July 2024.\n (2) The amendment made by item 16 of the amending regulations, in relation to a remission of excise duty without an application in a circumstance mentioned in item 11 of the table in subclause 2(1) of Schedule 1 to this instrument, applies to goods on which excise duty is payable on or after 1 January 2025.\n (3) In this section:\n\n> amending regulations means the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024.\n\n#### 64 Application provision relating to the Excise Amendment (Remission Increase for Distillers and Brewers) Regulations 2025\n\n The amendments made by Schedule 1 to the Excise Amendment (Remission Increase for Distillers and Brewers) Regulations 2025 apply in relation to alcoholic beverages that are entered for home consumption on or after 1 July 2026.","sortOrder":6},{"sectionNumber":"6","sectionType":"section","heading":"Definitions","content":"#### 6 Definitions\n\n> Note: A number of expressions used in this instrument are defined in the Act, including the following:\n\n (a) approved form;\n (b) CEO;\n (c) gaseous fuel.\n In this instrument:\n\n> Act means the Excise Act 1901.\n\n> airport shop goods: see subsection 48(2).\n\n> alcoholic beverage has the meaning given by section 77A of the Act.\n\n> alcohol manufacturer means a licensed manufacturer whose manufacturer licence authorises the manufacture of alcoholic beverages.\n\n> credited adjustment amount: see subclause 1(4) of Schedule 1.\n\n> departure area means a part of an airport or wharf that is set aside for the reception of relevant travellers who:\n\n (a) have complied with the laws of the Commonwealth relating to the departure of persons for places outside Australia; and\n (b) are yet to embark on an aircraft or ship for the relevant flight or relevant voyage concerned.\n\n> international flight:\n\n (a) in the case of a person leaving Australia—has the same meaning as in section 61D of the Act; and\n (b) in the case of a person entering Australia—has the same meaning as in section 61E of the Act.\n\n> inwards duty free shop has the same meaning as in section 61E of the Act.\n\n> off‑airport duty free shop means an outwards duty free shop other than an on‑airport duty free shop.\n\n> on‑airport duty free shop means an outwards duty free shop located in a departure area of an airport.\n\n> outwards duty free shop has the same meaning as in section 61D of the Act.\n\n> proprietor:\n\n (a) in relation to an outwards duty free shop—has the same meaning as in section 61D of the Act; and\n (b) in relation to an inwards duty free shop—has the same meaning as in section 61E of the Act.\n\n> relevant flight, in relation to a person who is a relevant traveller, means the international flight in relation to which the person is a relevant traveller.\n\n> relevant fuel: see subclause 1(2) of Schedule 1.\n\n> relevant traveller:\n\n (a) in the case of a person leaving Australia—has the same meaning as in section 61D of the Act; and\n (b) in the case of a person entering Australia—has the same meaning as in section 61E of the Act.\n\n> relevant voyage, in relation to a person who is a relevant traveller, means the international voyage (within the meaning of section 61D of the Act) in relation to which the person is a relevant traveller.\n\n> warehouse licence: see subsection 48(2).","sortOrder":7},{"sectionNumber":"Part 2","sectionType":"part","heading":"Remissions, rebates and refunds of excise duty","content":"## Part 1—Preliminary\n\n### Division 1—Preliminary\n\n#### 1 Name\n\n This is the Excise Regulation 2015.\n\n#### 3 Authority\n\n This instrument is made under the Excise Act 1901.\n\n### Division 2—Simplified outline of this instrument\n\n#### 5 Simplified outline of this instrument\n\nThis instrument complements the Excise Act 1901 (the Act) by prescribing matters relating to excise.\n\nSection 78 of the Act sets up a framework for the remission, rebate and refund of excise duty. Part 2 of this instrument provides details of that framework, including the circumstances in which a remission, rebate or refund of excise duty may be made, and the amount of the remission, rebate or refund.\n\nSection 79 of the Act deals with drawback of excise duty. Part 3 of this instrument provides when drawback is, and is not, payable. The Part also prescribes the conditions to which the payment of drawback is subject.\n\nPart 4 of this instrument prescribes matters relating to particular goods, including tobacco leaf, LPG, compressed natural gas, stabilised crude petroleum oil and condensate. These matters relate to delivery, the amount of a penalty under the Act, notices, and the conversion of measurements.\n\nSections 61D and 61E of the Act set up a framework for permitting excisable goods sold in an outwards duty free shop, or an inwards duty free shop, to be delivered to, and exported by, relevant travellers. Part 5 of this instrument provides details of that framework, including the circumstances in which permission may be given or revoked, and conditions to which a permission is subject.\n\nPart 6 of this instrument prescribes which ship’s stores are liable to excise duty, and the manner in which samples of material and goods are to be taken. This Part also deals with what happens with a security if the CEO obtains judgment against a person in legal proceedings about the security.\n\nThis instrument replaces the Excise Regulations 1925. Part 7 provides transitional arrangements for the replacement of those regulations by this instrument.\n\n### Division 3—Definitions\n\n#### 6 Definitions\n\n> Note: A number of expressions used in this instrument are defined in the Act, including the following:\n\n (a) approved form;\n (b) CEO;\n (c) gaseous fuel.\n In this instrument:\n\n> Act means the Excise Act 1901.\n\n> airport shop goods: see subsection 48(2).\n\n> alcoholic beverage has the meaning given by section 77A of the Act.\n\n> alcohol manufacturer means a licensed manufacturer whose manufacturer licence authorises the manufacture of alcoholic beverages.\n\n> credited adjustment amount: see subclause 1(4) of Schedule 1.\n\n> departure area means a part of an airport or wharf that is set aside for the reception of relevant travellers who:\n\n (a) have complied with the laws of the Commonwealth relating to the departure of persons for places outside Australia; and\n (b) are yet to embark on an aircraft or ship for the relevant flight or relevant voyage concerned.\n\n> international flight:\n\n (a) in the case of a person leaving Australia—has the same meaning as in section 61D of the Act; and\n (b) in the case of a person entering Australia—has the same meaning as in section 61E of the Act.\n\n> inwards duty free shop has the same meaning as in section 61E of the Act.\n\n> off‑airport duty free shop means an outwards duty free shop other than an on‑airport duty free shop.\n\n> on‑airport duty free shop means an outwards duty free shop located in a departure area of an airport.\n\n> outwards duty free shop has the same meaning as in section 61D of the Act.\n\n> proprietor:\n\n (a) in relation to an outwards duty free shop—has the same meaning as in section 61D of the Act; and\n (b) in relation to an inwards duty free shop—has the same meaning as in section 61E of the Act.\n\n> relevant flight, in relation to a person who is a relevant traveller, means the international flight in relation to which the person is a relevant traveller.\n\n> relevant fuel: see subclause 1(2) of Schedule 1.\n\n> relevant traveller:\n\n (a) in the case of a person leaving Australia—has the same meaning as in section 61D of the Act; and\n (b) in the case of a person entering Australia—has the same meaning as in section 61E of the Act.\n\n> relevant voyage, in relation to a person who is a relevant traveller, means the international voyage (within the meaning of section 61D of the Act) in relation to which the person is a relevant traveller.\n\n> warehouse licence: see subsection 48(2).\n\n## Part 2—Remissions, rebates and refunds of excise duty\n\n### Division 1—Simplified outline of this Part\n\n#### 7 Simplified outline of this Part\n\nThis Part deals with the remission, rebate or refund of excise duty under the Act.\n\nThe CEO may make a remission, rebate or refund of excise duty in particular circumstances, which are set out in Division 2 and Schedule 1.\n\nSome of these circumstances require an application to be made for the remission, rebate or refund. The application must satisfy particular requirements, including being in the approved form. The CEO may require the applicant to provide records or give further information so that the CEO can verify that a circumstance applies. Some applications must be given to the CEO within a particular period.\n\nThe amount of a remission, rebate or refund of excise duty that may be made for a particular circumstance is set out in Division 4\\. The amount of a rebate or refund payable to a person may be set off against the whole, or part, of the person’s liability for excise duty.\n\n### Division 2—Circumstances for remission, rebate or refund\n\n#### 8 Circumstances for remission, rebate or refund of excise duty\n\n For paragraph 78(1)(b) of the Act, Schedule 1 prescribes circumstances in which a remission, rebate or refund of excise duty may be made by the CEO.\n\n> Note: An application is required in some circumstances (see Schedule 1).\n\n#### 9 Remission of excise duty—rounding down duty paid in cash\n\n For section 78 of the Act, if an amount of excise duty:\n (a) is to be paid in cash; and\n (b) is not a multiple of 5 cents;\n remission of the number of cents in excess of the next lower multiple of 5 cents may be made.\n\n### Division 3—Application for remission, rebate or refund\n\n#### 10 Application for remission, rebate or refund of excise duty\n\n (1) For clause 1 of Schedule 1, an application for a remission, rebate or refund of excise duty must:\n (a) be in the approved form; and\n (b) state, as far as practicable, the nature and particulars of the claim; and\n (c) be given to the CEO.\n (2) For the purpose of enabling the CEO to verify that a circumstance applies, or applied, in relation to goods to which an application relates:\n (a) the CEO may require the applicant to provide records or to give further information, or both; and\n (b) the applicant must comply with the requirement.\n\n#### 11 Period for making an application for refund or rebate of excise duty\n\n An application under section 10 for a refund or rebate of excise duty in a circumstance mentioned in an item in the following table must be given to the CEO within the period mentioned in the item.\n\n```html\n

Period for making an application for a refund or rebate of excise duty

Item

Circumstance

Period for giving application

1

A circumstance mentioned in item 1, 2, 3, 4 or 5 of the table in subclause 1(1) of Schedule 1.

Within:

(a) unless paragraph (b) applies—4 years after the day when the excise duty is paid; or

(b) if the application relates to goods that are tobacco products—12 months after the day when the excise duty is paid.

2

A circumstance mentioned in item 6 of the table in subclause 1(1) of Schedule 1.

Within:

(a) unless paragraph (b) applies—4 years after the day when the relevant by‑law is made; or

(b) if the application relates to goods that are tobacco products—12 months after the day when the relevant by‑law is made.

2A

A circumstance mentioned in item 7 or 7A of the table in subclause 1(1) of Schedule 1.

If the application relates to goods other than tobacco products—within 4 years after the day when the excise duty is paid.

3

A circumstance mentioned in item 9 or 10 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the end of the financial year in which the excise duty is paid.

4

A circumstance mentioned in item 11 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the final VOLWARE price for the month, from which the credited adjustment amount mentioned in the item is derived, is determined under subsection 7(3) of the Petroleum Excise (Prices) Act 1987.

5

A circumstance mentioned in item 12 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the relevant determination of the final VOLWARE price is amended as mentioned in the item.

5A

A circumstance mentioned in item 18 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the excise duty is paid.

6

A circumstance mentioned in item 22 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the excise duty is paid.

\n```\n\n### Division 4—Amount of remission, rebate or refund\n\n#### 12 Amount of remission, rebate or refund of excise duty\n\n (1) This section is made for subsection 78(2) of the Act.\n (2) The amount of a remission, rebate or refund of excise duty that may be made in a circumstance mentioned in an item of the following table is the amount mentioned in the item.\n\n```html\n

Amount of remission, rebate or refund in a circumstance

Item

Circumstance

Amount

1A

A circumstance mentioned in item 7A of the table in subclause 1(1) of Schedule 1.

The amount that is worked out under subsection (4) of this section.

1

A circumstance mentioned in item 8 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between the amount of duty paid and the correct amount of duty.

2

A circumstance mentioned in item 9 of the table in subclause 1(1) of Schedule 1.

The amount that is the whole of the duty paid.

3

A circumstance mentioned in item 10 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between:

(a) the amount of duty paid; and

(b) the amount of the duty ascertained at the end of the relevant financial year under whichever of section 6B, 6C, 6CA or 6D of the Excise Tariff Act 1921 applies.

4

A circumstance mentioned in item 11 of the table in subclause 1(1) of Schedule 1.

The amount that is equal to the negative amount mentioned in the item.

6

A circumstance mentioned in item 22 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between:

(a) the amount of duty paid; and

(b) the amount that is payable due to the amendments mentioned in the item.

7

A circumstance mentioned in item 10 of the table in subclause 2(1) of Schedule 1.

The amount that is the whole of the duty payable.

\n```\n\n Rebate or refund set off against liability for excise duty\n (3) The amount of a rebate or refund of excise duty that is payable to a person:\n (a) may be set off against the whole, or part, of that person’s liability for excise duty; and\n (b) if the amount is set off as described in paragraph (a)—is taken to have been paid to the person.\n Refund amount for recovered fuel vapour\n (4) For item 1A of the table in subsection (2), the amount of refund that is payable to a person is equal to the sum of:\n (a) the amount of that duty that was paid on the quantity of goods classified to subitems 10.5, 10.6 and 10.7 of the Schedule to the Excise Tariff Act 1921; and\n (b) the amount of that duty that was paid on so much of the quantity of goods classified to subitems 10.10 and 10.12 of the Schedule to the Excise Tariff Act 1921 as does not exceed twice the quantity of goods mentioned in paragraph (a) of this subsection;\n multiplied by 0.0006442.\n\n> Note: Example: If excise duty was paid on 100,000 litres of gasoline (subitem 10.5) and 500,000 litres of diesel (subitem 10.10), and an application for a refund is made, the refund amount is the amount of duty that was paid on 100,000 litres of gasoline and 200,000 litres of diesel, multiplied by 0.0006442.\n\n## Part 3—Drawback of excise duty\n\n### Division 1—Simplified outline of this Part\n\n#### 13 Simplified outline of this Part\n\nThis Part allows drawback of excise duty to be paid on the exportation of excisable goods for which excise duty has been paid.\n\nThe CEO may approve payment of drawback. If the CEO decides not to approve payment of drawback, the CEO must give a notice of the decision to the person claiming drawback. The notice must also state that the person may object to the decision.\n\nDrawback of excise duty is not payable for some goods. It is also not payable if excise duty has been refunded, or if goods are re‑landed in Australia after exportation.\n\nGenerally, drawback of excise duty is not payable unless certain conditions have been met. These conditions are set out in Division 3.\n\n### Division 2—Drawback of excise duty\n\n#### 14 Drawback of excise duty on goods\n\n (1) For section 79 of the Act, drawback of excise duty may be paid, in accordance with this Part, on the exportation of excisable goods for which excise duty has been paid.\n (2) The CEO may approve payment of drawback for the goods.\n (3) If the CEO decides not to approve payment of drawback for the goods, the CEO must, no later than 30 days after the date of the decision, give the person claiming the drawback a notice that:\n (a) sets out the decision; and\n (b) includes a statement to the effect that the person may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, to the decision.\n (4) Failure to comply with subsection (3) does not affect the validity of the decision.\n\n#### 15 When drawback of excise duty is not payable\n\n (1) Drawback of excise duty is not payable on the following:\n (a) stabilized crude petroleum oil;\n (b) condensate;\n (c) liquid petroleum obtained from naturally occurring petroleum gas.\n (2) Drawback of excise duty is not payable on the exportation of goods if:\n (a) the excise duty paid on the goods has been refunded; or\n (b) after exportation, the goods are re‑landed in Australia; or\n (c) the goods are relevant fuel.\n\n### Division 3—Conditions relating to drawback\n\n#### 16 Conditions relating to drawback of excise duty—general\n\n (1) Drawback of excise duty is not payable on the exportation of goods unless the conditions set out in the following table are met.\n\n```html\n

Conditions relating to drawback of excise duty

Item

Condition

1

Before exportation:

(a) the owner of the goods gives to the CEO a notice, in the approved form, of the owner’s intention to claim drawback on the exportation; and

(b) the goods are available at all reasonable times for examination by an officer.

2

Records are available at all reasonable times for examination by an officer, that show:

(a) that excise duty has been paid on the goods; and

(b) relevant details of the receipt, use and disposal of the goods by the owner.

3

A claim for drawback of excise duty paid on the goods:

(a) is in the approved form; and

(b) is given by the owner of the goods to the CEO after the exportation but no later than 12 months after the day on which the goods are exported.

4

The claim for drawback sets out:

(a) the amount of the claim; and

(b) a statement that, to the best of the knowledge, information and belief of the owner of the goods, the goods have not been, and are not intended to be, re‑landed in Australia; and

(c) such other information as the approved form requires.

5

The amount of the drawback:

(a) is at least $50; or

(b) meets the following requirements:

(i) the amount is claimed at the same time, and in the same approved form, as another claim or claims made by the owner of the goods for drawback on the exportation of other goods;

(ii) together the claims result in an aggregate amount of drawback of at least $50.

\n```\n\n (2) The CEO may:\n (a) in writing, exempt the owner of the goods from the application of item 1 of the table in subsection (1); or\n (b) approve payment of drawback in relation to the goods mentioned in item 1 of the table in subsection (1) even though a notice of intention was not given to the CEO as required by that item.\n (3) For item 3 of the table in subsection (1), the amount of the claim must not exceed the amount of excise duty paid on the goods.\n\n#### 17 Additional conditions relating to drawback of excise duty—examining, packing, securing and marking goods\n\n (1) If the owner of goods has given to the CEO a notice of intention to claim drawback on the exportation of goods under item 1 of the table in subsection 16(1), the CEO may, by notice in writing to the owner of the goods, require the owner to deal with the goods as directed by the CEO.\n (2) If the CEO has given notice under subsection (1) to the owner of goods, drawback of excise duty is not payable on the exportation of the goods unless the owner has complied with the directions of the CEO.\n\n#### 18 Assistance to be given to officers\n\n A person who intends to claim drawback on the exportation of goods must, by all reasonable means, facilitate:\n (a) the examination or re‑examination of the goods by an officer; and\n (b) the taking of a correct account of the goods by an officer; and\n (c) the supervision, by an officer, of the packing of the goods.\n\n## Part 4—Tobacco, fuel, and delivery of certain goods without entry\n\n### Division 1—Simplified outline of this Part\n\n#### 19 Simplified outline of this Part\n\nThis Part deals with some particular kinds of goods.\n\nDivision 2 deals with tobacco. Australian tobacco leaf may be delivered for a purpose approved by the CEO, or if the tobacco leaf is to be destroyed and the CEO has approved the delivery. The Division also provides how to work out the amount of duty used to determine the amount of a penalty for various offences under the Act.\n\nDivision 3 deals with fuel. A notice under section 77L of the Act must include particular words. The Division also sets out circumstances in which a notice under that section is not required, and explains how to convert measurements of LPG and compressed natural gas.\n\nDivision 4 provides conditions for the delivery for home consumption, without entry, of stabilised crude petroleum oil and condensate.\n\n### Division 2—Matters relating to tobacco\n\n#### 20 Delivery of Australian tobacco leaf\n\n For section 164 of the Act, Australian tobacco leaf may be delivered:\n (a) for a purpose approved by the CEO; or\n (b) if:\n (i) it is to be destroyed; and\n (ii) the CEO has approved the delivery.\n\n> Note: Examples of purposes that might be approved by the CEO are medical purposes, scientific purposes, horticultural purposes and agricultural purposes.\n\n#### 21 Amount of duty to determine the amount of a penalty\n\n (1) This section sets out how to work out the amount of duty that is to be used to determine the amount of a penalty relating to a quantity of tobacco leaf.\n\n> Note: This section is made for paragraph (b) of the penalty in each of subsections 28(1), 30(1), 31(1), 33(1), 35(1), 39K(2) and (3), 39M(2), 44(4) and (8), 117C(1), 117D(1), 117F(1) and 117H(1) of the Act.\n\n (2) If the tobacco leaf was seized in a bale, the amount of duty is worked out using the formula:\n ![Start formula open bracket Weight minus 2 close bracket times Rate end formula](image.002.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight ‑ 2 means the gross weight of the bale and the tobacco leaf, in kilograms, minus 2 kilograms.\n\n (3) If:\n (a) the tobacco leaf was not seized; and\n (b) there is sufficient evidence to show that the quantity of tobacco leaf was in a bale;\n the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means 100 kilograms.\n\n (4) If the tobacco leaf was seized in unbaled form, the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means the weight of the tobacco leaf, in kilograms.\n\n (5) If:\n (a) the tobacco leaf was not seized; and\n (b) there is sufficient evidence to show that the quantity of tobacco leaf was in unbaled form;\n the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means the weight of the tobacco leaf, in kilograms, as shown by the evidence.\n\n### Division 3—Matters relating to fuel\n\n#### 22 Sales or supplies of LPG to which LPG remission applies—contents of notice\n\n For subsection 77L(3) of the Act, a notice given under subsection 77L(2) of the Act must include the words “Not to be used, or supplied, for transport use. Penalties apply.”.\n\n#### 23 Sales or supplies of LPG to which LPG remission applies—circumstances when notice is not required\n\n For subsection 77L(4) of the Act, a notice is not required to be given in any of the following circumstances:\n (a) the LPG is being supplied in, or into, a container that can contain no more than 210 kilograms of LPG;\n (b) the LPG:\n (i) is being supplied to residential premises (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999); and\n (ii) is not being supplied, in part or in full, for the purpose of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999).\n\n#### 24 Conversion of measurements of LPG and compressed natural gas\n\n Converting measurements of LPG\n (1) For the purposes of the Excise Acts and for determining a person’s liability to pay duty, a quantity of LPG may be converted to litres at the rate of 1 kilogram of LPG to 1.885 litres of LPG if the quantity of LPG:\n (a) is entered for home consumption as a quantity measured in kilograms; and\n (b) is not measured using volumetric measurement equipment to calculate the amount of duty.\n (2) If:\n (a) a person’s first dealing with a quantity of LPG in a financial year, for the purpose of determining the person’s liability to pay duty on LPG in the financial year, uses kilograms or litres; and\n (b) the person proposes to deal with another quantity of LPG in that financial year, for the same purpose in that financial year, using the other unit of measurement;\n the CEO is not required to accept the other unit of measurement, but may give the person permission to use the other unit.\n Converting measurements of compressed natural gas\n (3) For the purposes of the Excise Acts, a quantity of compressed natural gas that is measured in megajoules may be converted to kilograms at the rate of 1 megajoule of compressed natural gas to 0.01893 kilograms of compressed natural gas.\n\n### Division 4—Delivery of stabilised crude petroleum oil and condensate without entry\n\n#### 25 Delivery of stabilised crude petroleum oil and condensate for home consumption without entry\n\n (1) For subparagraph 61C(1)(b)(ii) of the Act, the following goods are prescribed:\n (a) stabilised crude petroleum oil to which item 20 of the Schedule to the Excise Tariff Act 1921 applies;\n (b) condensate to which item 21 of the Schedule to the Excise Tariff Act 1921 applies.\n (2) For paragraph 61C(3)(d) of the Act, the following conditions are prescribed for those goods:\n (a) that the person gives the CEO a return, in the approved form, on the day of each calendar month specified by the CEO in the person’s permission;\n (b) that the return includes particulars about the goods that have, during the previous month, been delivered into home consumption under the permission.\n\n## Part 5—Duty free shops\n\n### Division 1—Simplified outline of this Part\n\n#### 26 Simplified outline of this Part\n\nThis Part deals with permission for excisable goods sold in an outwards duty free shop, or an inwards duty free shop, to be delivered to, and exported by, relevant travellers.\n\nThe CEO may give permission if an application is made in an approved form and certain pre‑conditions are satisfied.\n\nPermission may be revoked if a particular condition is not complied with, or revocation is necessary for the protection of the revenue or for ensuring compliance with the Excise Acts. For a permission in relation to an inwards duty free shop, the permission may also be revoked if the lease, licence or authority to operate the shop has expired or been cancelled.\n\nDivision 3 sets out conditions to which a permission in relation to goods sold in an outwards duty free shop is subject. Divisions 4 and 5 set out additional conditions for off‑airport duty free shops and on‑airport duty free shops. Subdivision B of Division 7 sets out conditions to which a permission in relation to goods sold in an inwards duty free shop is subject.\n\nDivision 6 deals with proof of the export of goods purchased at off‑airport duty free shops. It also includes special provisions relating to the purchase of liquids, aerosols, gels, creams and pastes (known as LAG products) at off‑airport duty free shops.\n\n### Division 2—Permission for outwards duty free shops\n\n#### 27 Circumstances in which permission may be given—application\n\n For subsection 61D(2) of the Act, the CEO may give permission in relation to an outwards duty free shop only if an application for permission is made in the approved form.\n\n#### 28 Matters to be taken into account—off‑airport duty free shop\n\n For subsection 61D(2) of the Act, when deciding whether to give permission in relation to an off‑airport duty free shop, the CEO must take into account whether the proprietor of the shop to which the permission would relate is likely to be able to comply with the conditions set out in sections 37 and 38 of this instrument.\n\n#### 29 Period of effect of permission\n\n For subsection 61D(2) of the Act, if permission is given, the permission has effect:\n (a) starting on the day when the permission is given; and\n (b) for the period specified in the permission.\n\n#### 30 Revocation of permission\n\n (1) This section is made for subsection 61D(13) of the Act.\n (2) Each of the following are grounds on which a permission in relation to an outwards duty free shop may be revoked:\n (a) that a condition:\n (i) to which the permission is subject; and\n (ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;\n has not been complied with;\n (b) that revocation of the permission is necessary:\n (i) for the protection of the revenue; or\n (ii) for ensuring compliance with the Excise Acts.\n\n### Division 3—Conditions for outwards duty free shops\n\n#### 31 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an outwards duty free shop is subject.\n\n#### 32 Arrangements and proof of travel and export\n\n (1) The proprietor of the shop must not sell the goods to a person who is in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has shown to the proprietor a ticket, or other document approved by the CEO under paragraph 61D(7)(b) of the Act, that shows that the person is entitled to make the traveller’s relevant flight or relevant voyage.\n (2) The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has given the proprietor, orally or in writing, the particulars of the intended exportation of the goods by the person required under paragraph 36(1)(b) or 45(1)(b); and\n (c) the agreement is subject to the condition that the sale takes place in the shop.\n (3) The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document approved by the CEO under paragraph 61D(7)(b) of the Act, that confirms the particulars, mentioned in paragraph (2)(b), that were given to the proprietor.\n (4) The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to the relevant traveller are:\n (a) to be transferred to the proprietor, or an employee or agent of the proprietor, upon the return of the relevant traveller to Australia; or\n (b) to remain with the proprietor or an employee or agent of the proprietor.\n\n#### 33 Recognition of obligations\n\n A relevant traveller to whom the goods are sold in the shop must, at or before the time of delivery of the goods, sign a recognition, in the approved form, of the traveller’s obligations concerning the export of the goods.\n\n### Division 4—Additional conditions for off‑airport duty free shops\n\n#### Subdivision A—Preliminary\n\n#### 34 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an off‑airport duty free shop is subject.\n\n#### Subdivision B—Conditions for proprietor of shop\n\n#### 35 Delivery of goods\n\n (1) The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller earlier than the 60th day before the day on which, according to the ticket or other document shown to the proprietor under paragraph 32(1)(b) or subsection 32(3), the traveller’s relevant flight or relevant voyage is to depart.\n (2) The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller unless they are enclosed in a package:\n (a) that is sealed in such a manner that the goods cannot be removed from it without the seal being broken; and\n (b) if the package is of a size that it may (in accordance with the conditions applying to the relevant traveller on the relevant flight or relevant voyage) be carried in the cabin of the aircraft or ship—that is transparent enough for the goods to be easily identified without the seal of the package being broken.\n\n#### 36 Invoice for goods to be delivered\n\n (1) At the time of the sale of the goods that are to be delivered from the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in triplicate, specifying the following:\n (a) the name and usual residential address of the relevant traveller;\n (b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller:\n (i) the date of departure;\n (ii) the airport or wharf of departure;\n (iii) for a relevant flight—the flight number or other designation of the flight;\n (iv) for a relevant voyage—the name of the ship and the number or other designation of the voyage;\n (v) the number or other identification of the traveller’s ticket or other document approved by the CEO for paragraph 61D(7)(b) of the Act;\n (c) a precise description of the goods, including:\n (i) the quantity, in figures, of each item of the goods; and\n (ii) the total number, in words, of the items mentioned in the invoice; and\n (iii) the sale amount, in figures, of each item or quantity of items; and\n (iv) the total sale amount of those items and quantities of items.\n (2) The invoice must be one of a series of sequentially numbered invoices.\n (3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.\n (4) After preparing the invoice, the proprietor must:\n (a) place one copy with the goods inside the package mentioned in subsection 35(2); and\n (b) place one copy in a waterproof envelope and attach that envelope securely to the outside of the package; and\n (c) retain one copy in the proprietor’s own records.\n (5) For a package mentioned in paragraph 35(2)(b), the copy of the invoice mentioned in paragraph (4)(a) must be positioned so that it may be read without the seal of the package being broken.\n\n#### 37 Giving information to the CEO\n\n (1) The condition in this section applies if the CEO requires the proprietor of the shop to comply with the condition in a particular case.\n (2) The proprietor must give to the CEO the following information about a sale of the goods from the shop to a relevant traveller:\n (a) the name of the shop;\n (b) the name of the relevant traveller;\n (c) the date and time of departure of the traveller’s relevant flight or relevant voyage;\n (d) for a relevant flight—the number or other designation of the flight;\n (e) for a relevant voyage—the name of the ship and the number or other designation of the voyage;\n (f) a full description of any item of the goods included in the sale having a sale amount of at least $500;\n (g) the total number of items of the goods included in the sale;\n (h) the total number of packages mentioned in subsection 35(2) in which the goods included in the sale are packed;\n (i) the total number of the packages that are packages mentioned in paragraph 35(2)(b);\n (j) the total number of the packages that are not packages mentioned in paragraph 35(2)(b);\n (k) the invoice numbers for all invoices relating to the sale.\n (3) The proprietor must give the information to the CEO:\n (a) before the date of departure mentioned in paragraph (2)(c); and\n (b) in a manner approved by the CEO.\n\n#### 38 Packages to be examined\n\n (1) This section applies in relation to a package mentioned in subsection 35(2) that is prepared by the proprietor of the shop for a relevant traveller.\n (2) If the package:\n (a) is surrendered by the relevant traveller for carriage otherwise than in the cabin of the aircraft or ship; or\n (b) is taken by the relevant traveller into a departure area;\n the proprietor must, at the point of surrender or within the departure area, cause the package to be examined to check whether it remains sealed and whether it has been tampered with.\n (3) If the package remains sealed and has not been tampered with, the proprietor must cause the copy of the invoice mentioned in paragraph 36(4)(b) to be removed from the package.\n (4) Subsection (5) applies if:\n (a) the package is no longer sealed or has been otherwise tampered with; or\n (b) the copy of the invoice enclosed in the package does not correspond with the copy of the invoice that was attached to the package; or\n (c) the copy of the invoice that was required to be enclosed in the package is not enclosed; or\n (d) the copy of the invoice that was required to be attached to the package is not attached; or\n (e) the goods enclosed in the package are not as specified in the copy of the invoice enclosed in, or attached to, the package.\n (5) The proprietor must give to the CEO a notice specifying:\n (a) the name of the relevant traveller; and\n (b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller:\n (i) the date and time of the departure of the flight or voyage;\n (ii) for a relevant flight—the number or other designation of the flight;\n (iii) for a relevant voyage—the name of the ship and the number or other designation of the voyage; and\n (c) the nature of the discrepancy identified under subsection (4).\n\n#### 39 Giving a return and paying excise duty\n\n (1) The proprietor of the shop must comply with this section within 21 working days of the shop after the end of a month.\n (2) The proprietor must lodge with the CEO a return setting out the following:\n (a) the name of the shop;\n (b) the invoice number of each invoice:\n (i) prepared in accordance with section 36 for the goods delivered from the shop for export; and\n (ii) that specifies under that section a date of departure that is in the month; and\n (iii) a copy of which was not removed during the month in accordance with subsection 38(3) from a package containing the goods;\n (c) the invoice number of each invoice:\n (i) that meets the requirements of subparagraphs (b)(i) and (ii); and\n (ii) a copy of which was removed during the month in accordance with subsection 38(3); and\n (iii) for which an electronic record has not been provided in accordance with section 46;\n (d) for each invoice mentioned in paragraph (b) or (c):\n (i) the particulars required to be set out in the invoice; and\n (ii) the amount of excise duty payable for the goods to which the invoice relates.\n (3) The proprietor must pay to the CEO an amount equal to the sum of the amounts of excise duty specified in the return.\n\n#### Subdivision C—Conditions for relevant traveller\n\n#### 40 Application of Subdivision\n\n This Subdivision applies to:\n (a) a relevant traveller to whom the goods were sold; and\n (b) the proprietor of the shop in which the goods were sold.\n\n#### 41 Package not to be interfered with\n\n (1) If an invoice is attached to the outside of a package which contains the goods, the relevant traveller must not:\n (a) remove, alter or otherwise interfere with the invoice; or\n (b) allow the invoice to be removed, altered or interfered with (except as required or authorised by or under the Act).\n (2) The relevant traveller must not, before the exportation of the goods:\n (a) break the seals on, or otherwise tamper with the integrity of, a package which contains the goods; or\n (b) allow (except as required or authorised by or under the Act):\n (i) the seals to be broken on a package containing the goods; or\n (ii) the integrity of a package containing the goods to be otherwise tampered with.\n\n#### 42 Package to be examined\n\n (1) This section applies if the relevant traveller:\n (a) surrenders a package containing the goods for carriage otherwise than in the cabin of an aircraft or ship; or\n (b) takes a package containing the goods into a departure area.\n (2) The relevant traveller must:\n (a) present the package, sealed and with the copy of the invoice attached, to the proprietor, or an employee or agent of the proprietor; and\n (b) permit the proprietor, or the employee or agent of the proprietor, to examine the package and to remove the copy of the invoice.\n\n#### 43 If goods are not exported as intended\n\n (1) If the relevant traveller does not export the goods on the relevant flight or the relevant voyage specified in the invoice for the goods, the relevant traveller must notify the proprietor by noon on the next working day of the shop after the date of departure (the original departure date) specified in the invoice.\n (2) If the relevant traveller intends to export the goods on a subsequent flight that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:\n (a) notify the proprietor of that intention;\n (b) provide the proprietor with the following:\n (i) the flight number or other designation of the flight;\n (ii) particulars of the intended date and time of departure of that flight.\n (3) If the relevant traveller intends to export the goods on a subsequent voyage that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:\n (a) notify the proprietor of that intention;\n (b) provide the proprietor with the following:\n (i) the name of the ship and voyage number or other designation of the voyage;\n (ii) particulars of the intended date and time of departure of that voyage.\n (4) If the relevant traveller does not intend to export the goods as mentioned in subsection (2) or (3), the relevant traveller must:\n (a) notify the proprietor accordingly; and\n (b) return the goods to the shop no later than the close of business of the shop on the second working day of the shop after the departure time on the original departure date.\n (5) Subsection (6) applies if:\n (a) the relevant traveller notifies the proprietor under subsection (2) or (3) of the intention to export the goods on a subsequent flight or voyage; and\n (b) the relevant traveller does not so export the goods.\n (6) The relevant traveller must:\n (a) no later than noon on the next working day of the shop after the date of departure specified in the notice of intention under paragraph (2)(a) or (3)(a), notify the proprietor that the goods have not been so exported; and\n (b) no later than the close of business of the shop on the second working day after that specified date of departure, return the goods to the shop.\n\n### Division 5—Additional conditions for on‑airport duty free shops\n\n#### 44 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an on‑airport duty free shop is subject.\n\n#### 45 Invoice for goods\n\n (1) At the time of the sale of the goods at the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in duplicate, specifying the following:\n (a) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the name and usual residential address of the relevant traveller;\n (b) the following particulars about the relevant flight for the intended exportation of the goods by the relevant traveller:\n (i) the date of departure;\n (ii) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the airport of departure;\n (iii) the flight number or other designation of the flight;\n (c) a precise description of the goods, including:\n (i) the quantity of each item of the goods; and\n (ii) the sale amount of each item or quantity of items; and\n (iii) the total sale amount of those items and quantities of items.\n (2) The invoice must be one of a series of sequentially numbered invoices.\n (3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.\n (4) After preparing an invoice, the proprietor of the shop must:\n (a) place one copy with the goods that are to be delivered to the relevant traveller; and\n (b) retain one copy in the proprietor’s own records.\n\n### Division 6—Other matters relating to outwards duty free shops\n\n#### 46 Proof of export of goods—off‑airport duty free shops\n\n (1) This section is made for paragraph 61D(10)(b) of the Act and applies in relation to an off‑airport duty free shop.\n (2) The way for providing proof is by providing an electronic record of the invoice number of each invoice for which a copy was removed, in accordance with subsection 38(3), from the package in which the goods are enclosed.\n (3) The time for providing proof is 10 working days of the shop after the date of departure of the relevant traveller mentioned in that paragraph.\n\n#### 47 Sealed bag arrangements for LAG products—off‑airport duty free shops\n\n (1) This section applies if:\n (a) a person purchases a liquid, aerosol, gel, cream or paste (a LAG product) at an off‑airport duty free shop; and\n (b) the delivery and export of the LAG product is the subject of a permission under subsection 61D(2) of the Act; and\n (c) the permission is subject to a condition set out in section 38, 39, 41 or 42 of this instrument; and\n (d) the person deals with the LAG product in accordance with an arrangement (known as a “sealed bag arrangement”) that:\n (i) is administered by the Australian Taxation Office and the Department administered by the Minister administering Part XII of the Customs Act 1901; and\n (ii) is consistent with the requirements of Subdivision 4.1.1A of the Aviation Transport Security Regulations 2005.\n (2) The delivery and export of the LAG product is taken to comply with the conditions in subsections 32(1) to (3) and Subdivisions B and C of Division 4.\n\n### Division 7—Inwards duty free shops\n\n#### Subdivision A—Permission for inwards duty free shops\n\n#### 48 Circumstances in which permission may be given—application\n\n (1) For subsection 61E(2) of the Act, the CEO may give permission in relation to an inwards duty free shop only if:\n (a) the applicant for the permission:\n (i) is the holder of a warehouse licence authorising the sale of airport shop goods at the inwards duty free shop; and\n (ii) has been granted a lease or licence, and an authority, to operate an inwards duty free shop on land within the airport; and\n (b) the application for permission is made in the approved form.\n (2) In this instrument:\n\n> airport shop goods has the same meaning as in section 61E of the Act.\n\n> warehouse licence has the same meaning as in section 61D of the Act.\n\n#### 49 Period of effect of permission\n\n For subsection 61E(2) of the Act, if permission is given, the permission has effect:\n (a) starting on the day when the permission is given; and\n (b) for the period specified in the permission.\n\n#### 50 Revocation of permission\n\n (1) This section is made for subsection 61E(11) of the Act.\n (2) Each of the following are grounds on which a permission in relation to an inwards duty free shop may be revoked:\n (a) that a condition:\n (i) to which the permission is subject; and\n (ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;\n has not been complied with;\n (b) that revocation of the permission is necessary:\n (i) for the protection of the revenue; or\n (ii) for ensuring compliance with the Excise Acts;\n (c) that a lease, licence or authority to operate the inwards duty free shop on land within the airport has expired or been cancelled.\n\n#### Subdivision B—Conditions for inwards duty free shops\n\n#### 51 Preliminary\n\n For subsection 61E(2) of the Act, this Subdivision sets out conditions to which a permission in relation to goods sold in an inwards duty free shop is subject.\n\n#### 52 Arrangements and proof of travel\n\n (1) The proprietor of the shop must not sell the goods to a person who is in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has shown to the proprietor a ticket, or other document, that shows that the person has arrived in Australia on an international flight.\n (2) The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:\n (a) the person is, or intends to be, a relevant traveller; and\n (b) the person has given the proprietor, orally or in writing:\n (i) the date of the person’s arrival or intended arrival in Australia; and\n (ii) the flight number or other designation of the international flight on which the person arrived or intends to arrive; and\n (c) the proprietor has informed the person of:\n (i) the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of excise duty; and\n (ii) the conditions with which, for the purposes of the Customs Acts (within the meaning of the Customs Act 1901), a relevant traveller must comply in relation to the purchase of goods at the shop; and\n (d) the agreement is subject to the condition that the sale takes place in the shop.\n (3) The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document, that confirms the information given to the proprietor under subparagraph (2)(b)(ii).\n (4) The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to that relevant traveller under the permission are:\n (a) to be transferred to the proprietor, or an employee or agent of the proprietor, after the relevant traveller has cleared customs; or\n (b) to remain with the proprietor or an employee or agent of the proprietor.\n\n#### 53 Signs to be displayed\n\n (1) The proprietor of the shop must display in the shop signs, in the approved form, that clearly state:\n (a) the conditions with which, for the purposes of the Excise Acts, a relevant traveller must comply in relation to the purchase of the goods at the shop; and\n (b) if alcoholic beverages or tobacco products are for sale in the shop—the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of excise duty.\n (2) The signs must be reasonably prominent and in enough numbers to give reasonable notice to relevant travellers of the matters mentioned in subsection (1).\n\n## Part 6—Stores, securities and samples\n\n### Division 1—Simplified outline of this Part\n\n#### 54 Simplified outline of this Part\n\nGenerally, ship’s stores that are liable to excise duty are alcoholic beverages and tobacco products. Liability may depend on the quantity of the goods and the circumstances in which they are purchased.\n\nThis Part also sets out what happens if a person has given the CEO a security under the Act and the CEO obtains a judgment against the person in relation to the security, and sets out procedures for taking samples of material and goods.\n\n### Division 2—Stores, securities and samples\n\n#### 55 Ship’s stores liable to excise duty\n\n (1) For subsection 160A(1) of the Act, this section sets out ship’s stores that are liable to excise duty.\n (2) The ship’s stores liable to excise duty are those consisting of:\n (a) alcoholic beverages (other than beer) sold to a passenger or member of the crew of a ship, other than by the glass or nip; or\n (b) cigars sold to a passenger or to a member of the crew of a ship, other than by the individual packet, tin or box containing 25 or less cigars; or\n (c) cigarettes sold to a passenger or to a member of the crew of a ship, other than by the individual packet or tin containing 50 or less cigarettes; or\n (d) tobacco products (other than those mentioned in paragraphs (b) and (c)) sold to a passenger or to a member of the crew of a ship in a quantity that exceeds 120 grams in weight; or\n (e) alcoholic beverages (including beer), cigarettes, cigars or other tobacco products sold to a person other than a passenger or a member of the crew of a ship.\n\n#### 56 Judgment in legal proceedings about a security\n\n (1) This section applies if:\n (a) a person has given the CEO a security under the Act; and\n (b) the CEO obtains a judgment against the person in legal proceedings about the security.\n (2) The CEO may retain as much of the security as is needed to satisfy the judgment and costs.\n (3) Any security retained becomes the property of the Commonwealth.\n (4) If the security does not satisfy the judgment and costs, the CEO may enforce the judgment to obtain payment of the balance remaining due under the judgment.\n (5) If the CEO is entitled to retain a security that is not cash, the CEO may dispose of the security:\n (a) by auction or private sale; or\n (b) in another manner that is, in the CEO’s opinion, most favourable to the person.\n (6) If the CEO disposes of a security under subsection (5):\n (a) the net proceeds of the disposal may be retained as described in subsection (2); and\n (b) a certificate:\n (i) signed by the CEO; and\n (ii) setting out the security disposed of and the net proceeds of the disposal;\n is taken to be proof of the disposal and the amount of the net proceeds.\n (7) The person is entitled to as much (if any) of a security as has not been retained by the CEO under this section if the security:\n (a) expires; or\n (b) is cancelled, discharged, released or satisfied.\n\n#### 57 Manner of taking samples\n\n (1) For section 106 of the Act, the manner in which a sample is to be taken by an officer is as follows:\n (a) the officer must, in the presence of the person (or an agent or employee of the person) from whom the sample is taken:\n (i) divide the sample into 3 equal parts; and\n (ii) label or mark, and securely seal, each part;\n (b) the officer must:\n (i) give one part to the person (or the person’s agent or employee); and\n (ii) deliver another part (the analyst’s part) to an analyst approved by the CEO; and\n (iii) retain the third part for any further examination.\n (2) For subparagraph (1)(b)(ii), the analyst’s part may be delivered to the analyst:\n (a) in person; or\n (b) by registered post; or\n (c) in another manner approved by the CEO.\n\n## Part 7—Transitional matters relating to the repeal of the Excise Regulations 1925\n\n#### 58 Things done under the Excise Regulations 1925\n\n (1) If:\n (a) a thing was done for a particular purpose under the Excise Regulations 1925 as in force immediately before those Regulations were repealed; and\n (b) the thing could be done for that purpose under this instrument;\n the thing has effect for the purposes of this instrument as if it had been done under this instrument.\n (2) Without limiting subsection (1), a reference in that subsection to a thing being done includes a reference to a notice, application or other instrument being given or made.\n\n#### 59 Application of the Excise Regulations 1925 to permissions under the Act\n\n (1) Despite the repeal of the Excise Regulations 1925, those Regulations (the old regulations) as in force immediately before they were repealed continue to apply in relation to a permission in force at that time under section 61C, 61D or 61E of the Act.\n (2) However, if the permission is amended after that time:\n (a) the old regulations cease to apply in relation to the permission when the amendment takes effect (the amendment time); and\n (b) from the amendment time, this instrument applies in relation to the permission as if the permission had been given after the repeal of the old regulations.\n (3) If an application for a permission under section 61C, 61D or 61E of the Act had been made before the repeal of the old regulations, but no decision had been made on the application at the time of the repeal, this instrument applies in relation to the application as if the application had been made after the repeal.\n\n## Part 8—Other application and transitional matters\n\n#### 60 Application provision relating to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017\n\n The amendments made by Schedule 1 to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017 apply in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2017.\n\n#### 61 Application provision relating to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018\n\n The amendments made by Part 1 of Schedule 1 to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018 apply in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2019.\n\n#### 62 Application and transitional provisions relating to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021\n\n (1) The amendments made by Schedule 1 to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021 apply in relation to alcoholic beverages that are entered for home consumption on or after 1 July 2021.\n (2) Treat the references in paragraphs (b), (c) and (e) of item 10 of the table in subclause 2(1) of Schedule 1 to “this item” as including references to “item 21 of the table in subclause 1(1) of Schedule 1, as in force before the commencement of the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021”.\n (3) Despite subsection (1), item 21 of the table in subclause 1(1) of Schedule 1 does not apply in relation to an alcoholic beverage entered for home consumption before 1 June 2021 unless excise duty is paid on the alcoholic beverage on or before 30 June 2021.\n (4) Despite subsection (1), item 21 of the table in subclause 1(1) of Schedule 1 applies in relation to an alcoholic beverage as if the reference in subparagraph (c)(i) of the item to $100,000 were a reference to $8,333 if:\n (a) the alcoholic beverage was entered for home consumption in the period beginning on 1 June 2021 and ending on 30 June 2021; and\n (b) excise duty is paid on the alcoholic beverage on or after 1 July 2021.\n\n#### 63 Application provision relating to the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024\n\n (1) The amendments made by the amending regulations (other than item 16) apply to goods on which excise duty is paid on or after 1 July 2024.\n (2) The amendment made by item 16 of the amending regulations, in relation to a remission of excise duty without an application in a circumstance mentioned in item 11 of the table in subclause 2(1) of Schedule 1 to this instrument, applies to goods on which excise duty is payable on or after 1 January 2025.\n (3) In this section:\n\n> amending regulations means the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024.\n\n#### 64 Application provision relating to the Excise Amendment (Remission Increase for Distillers and Brewers) Regulations 2025\n\n The amendments made by Schedule 1 to the Excise Amendment (Remission Increase for Distillers and Brewers) Regulations 2025 apply in relation to alcoholic beverages that are entered for home consumption on or after 1 July 2026.","sortOrder":8},{"sectionNumber":"7","sectionType":"section","heading":"Simplified outline of this Part","content":"#### 7 Simplified outline of this Part\n\nThis Part deals with the remission, rebate or refund of excise duty under the Act.\n\nThe CEO may make a remission, rebate or refund of excise duty in particular circumstances, which are set out in Division 2 and Schedule 1.\n\nSome of these circumstances require an application to be made for the remission, rebate or refund. The application must satisfy particular requirements, including being in the approved form. The CEO may require the applicant to provide records or give further information so that the CEO can verify that a circumstance applies. Some applications must be given to the CEO within a particular period.\n\nThe amount of a remission, rebate or refund of excise duty that may be made for a particular circumstance is set out in Division 4\\. The amount of a rebate or refund payable to a person may be set off against the whole, or part, of the person’s liability for excise duty.","sortOrder":10},{"sectionNumber":"8","sectionType":"section","heading":"Circumstances for remission, rebate or refund of excise duty","content":"#### 8 Circumstances for remission, rebate or refund of excise duty\n\n For paragraph 78(1)(b) of the Act, Schedule 1 prescribes circumstances in which a remission, rebate or refund of excise duty may be made by the CEO.\n\n> Note: An application is required in some circumstances (see Schedule 1).","sortOrder":12},{"sectionNumber":"9","sectionType":"section","heading":"Remission of excise duty—rounding down duty paid in cash","content":"#### 9 Remission of excise duty—rounding down duty paid in cash\n\n For section 78 of the Act, if an amount of excise duty:\n (a) is to be paid in cash; and\n (b) is not a multiple of 5 cents;\n remission of the number of cents in excess of the next lower multiple of 5 cents may be made.","sortOrder":13},{"sectionNumber":"10","sectionType":"section","heading":"Application for remission, rebate or refund of excise duty","content":"#### 10 Application for remission, rebate or refund of excise duty\n\n (1) For clause 1 of Schedule 1, an application for a remission, rebate or refund of excise duty must:\n (a) be in the approved form; and\n (b) state, as far as practicable, the nature and particulars of the claim; and\n (c) be given to the CEO.\n (2) For the purpose of enabling the CEO to verify that a circumstance applies, or applied, in relation to goods to which an application relates:\n (a) the CEO may require the applicant to provide records or to give further information, or both; and\n (b) the applicant must comply with the requirement.","sortOrder":15},{"sectionNumber":"11","sectionType":"section","heading":"Period for making an application for refund or rebate of excise duty","content":"#### 11 Period for making an application for refund or rebate of excise duty\n\n An application under section 10 for a refund or rebate of excise duty in a circumstance mentioned in an item in the following table must be given to the CEO within the period mentioned in the item.\n\n```html\n

Period for making an application for a refund or rebate of excise duty

Item

Circumstance

Period for giving application

1

A circumstance mentioned in item 1, 2, 3, 4 or 5 of the table in subclause 1(1) of Schedule 1.

Within:

(a) unless paragraph (b) applies—4 years after the day when the excise duty is paid; or

(b) if the application relates to goods that are tobacco products—12 months after the day when the excise duty is paid.

2

A circumstance mentioned in item 6 of the table in subclause 1(1) of Schedule 1.

Within:

(a) unless paragraph (b) applies—4 years after the day when the relevant by‑law is made; or

(b) if the application relates to goods that are tobacco products—12 months after the day when the relevant by‑law is made.

2A

A circumstance mentioned in item 7 or 7A of the table in subclause 1(1) of Schedule 1.

If the application relates to goods other than tobacco products—within 4 years after the day when the excise duty is paid.

3

A circumstance mentioned in item 9 or 10 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the end of the financial year in which the excise duty is paid.

4

A circumstance mentioned in item 11 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the final VOLWARE price for the month, from which the credited adjustment amount mentioned in the item is derived, is determined under subsection 7(3) of the Petroleum Excise (Prices) Act 1987.

5

A circumstance mentioned in item 12 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the relevant determination of the final VOLWARE price is amended as mentioned in the item.

5A

A circumstance mentioned in item 18 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the excise duty is paid.

6

A circumstance mentioned in item 22 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the excise duty is paid.

\n```","sortOrder":16},{"sectionNumber":"Division 4","sectionType":"division","heading":"Amount of remission, rebate or refund","content":"## Part 1—Preliminary\n\n### Division 1—Preliminary\n\n#### 1 Name\n\n This is the Excise Regulation 2015.\n\n#### 3 Authority\n\n This instrument is made under the Excise Act 1901.\n\n### Division 2—Simplified outline of this instrument\n\n#### 5 Simplified outline of this instrument\n\nThis instrument complements the Excise Act 1901 (the Act) by prescribing matters relating to excise.\n\nSection 78 of the Act sets up a framework for the remission, rebate and refund of excise duty. Part 2 of this instrument provides details of that framework, including the circumstances in which a remission, rebate or refund of excise duty may be made, and the amount of the remission, rebate or refund.\n\nSection 79 of the Act deals with drawback of excise duty. Part 3 of this instrument provides when drawback is, and is not, payable. The Part also prescribes the conditions to which the payment of drawback is subject.\n\nPart 4 of this instrument prescribes matters relating to particular goods, including tobacco leaf, LPG, compressed natural gas, stabilised crude petroleum oil and condensate. These matters relate to delivery, the amount of a penalty under the Act, notices, and the conversion of measurements.\n\nSections 61D and 61E of the Act set up a framework for permitting excisable goods sold in an outwards duty free shop, or an inwards duty free shop, to be delivered to, and exported by, relevant travellers. Part 5 of this instrument provides details of that framework, including the circumstances in which permission may be given or revoked, and conditions to which a permission is subject.\n\nPart 6 of this instrument prescribes which ship’s stores are liable to excise duty, and the manner in which samples of material and goods are to be taken. This Part also deals with what happens with a security if the CEO obtains judgment against a person in legal proceedings about the security.\n\nThis instrument replaces the Excise Regulations 1925. Part 7 provides transitional arrangements for the replacement of those regulations by this instrument.\n\n### Division 3—Definitions\n\n#### 6 Definitions\n\n> Note: A number of expressions used in this instrument are defined in the Act, including the following:\n\n (a) approved form;\n (b) CEO;\n (c) gaseous fuel.\n In this instrument:\n\n> Act means the Excise Act 1901.\n\n> airport shop goods: see subsection 48(2).\n\n> alcoholic beverage has the meaning given by section 77A of the Act.\n\n> alcohol manufacturer means a licensed manufacturer whose manufacturer licence authorises the manufacture of alcoholic beverages.\n\n> credited adjustment amount: see subclause 1(4) of Schedule 1.\n\n> departure area means a part of an airport or wharf that is set aside for the reception of relevant travellers who:\n\n (a) have complied with the laws of the Commonwealth relating to the departure of persons for places outside Australia; and\n (b) are yet to embark on an aircraft or ship for the relevant flight or relevant voyage concerned.\n\n> international flight:\n\n (a) in the case of a person leaving Australia—has the same meaning as in section 61D of the Act; and\n (b) in the case of a person entering Australia—has the same meaning as in section 61E of the Act.\n\n> inwards duty free shop has the same meaning as in section 61E of the Act.\n\n> off‑airport duty free shop means an outwards duty free shop other than an on‑airport duty free shop.\n\n> on‑airport duty free shop means an outwards duty free shop located in a departure area of an airport.\n\n> outwards duty free shop has the same meaning as in section 61D of the Act.\n\n> proprietor:\n\n (a) in relation to an outwards duty free shop—has the same meaning as in section 61D of the Act; and\n (b) in relation to an inwards duty free shop—has the same meaning as in section 61E of the Act.\n\n> relevant flight, in relation to a person who is a relevant traveller, means the international flight in relation to which the person is a relevant traveller.\n\n> relevant fuel: see subclause 1(2) of Schedule 1.\n\n> relevant traveller:\n\n (a) in the case of a person leaving Australia—has the same meaning as in section 61D of the Act; and\n (b) in the case of a person entering Australia—has the same meaning as in section 61E of the Act.\n\n> relevant voyage, in relation to a person who is a relevant traveller, means the international voyage (within the meaning of section 61D of the Act) in relation to which the person is a relevant traveller.\n\n> warehouse licence: see subsection 48(2).\n\n## Part 2—Remissions, rebates and refunds of excise duty\n\n### Division 1—Simplified outline of this Part\n\n#### 7 Simplified outline of this Part\n\nThis Part deals with the remission, rebate or refund of excise duty under the Act.\n\nThe CEO may make a remission, rebate or refund of excise duty in particular circumstances, which are set out in Division 2 and Schedule 1.\n\nSome of these circumstances require an application to be made for the remission, rebate or refund. The application must satisfy particular requirements, including being in the approved form. The CEO may require the applicant to provide records or give further information so that the CEO can verify that a circumstance applies. Some applications must be given to the CEO within a particular period.\n\nThe amount of a remission, rebate or refund of excise duty that may be made for a particular circumstance is set out in Division 4\\. The amount of a rebate or refund payable to a person may be set off against the whole, or part, of the person’s liability for excise duty.\n\n### Division 2—Circumstances for remission, rebate or refund\n\n#### 8 Circumstances for remission, rebate or refund of excise duty\n\n For paragraph 78(1)(b) of the Act, Schedule 1 prescribes circumstances in which a remission, rebate or refund of excise duty may be made by the CEO.\n\n> Note: An application is required in some circumstances (see Schedule 1).\n\n#### 9 Remission of excise duty—rounding down duty paid in cash\n\n For section 78 of the Act, if an amount of excise duty:\n (a) is to be paid in cash; and\n (b) is not a multiple of 5 cents;\n remission of the number of cents in excess of the next lower multiple of 5 cents may be made.\n\n### Division 3—Application for remission, rebate or refund\n\n#### 10 Application for remission, rebate or refund of excise duty\n\n (1) For clause 1 of Schedule 1, an application for a remission, rebate or refund of excise duty must:\n (a) be in the approved form; and\n (b) state, as far as practicable, the nature and particulars of the claim; and\n (c) be given to the CEO.\n (2) For the purpose of enabling the CEO to verify that a circumstance applies, or applied, in relation to goods to which an application relates:\n (a) the CEO may require the applicant to provide records or to give further information, or both; and\n (b) the applicant must comply with the requirement.\n\n#### 11 Period for making an application for refund or rebate of excise duty\n\n An application under section 10 for a refund or rebate of excise duty in a circumstance mentioned in an item in the following table must be given to the CEO within the period mentioned in the item.\n\n```html\n

Period for making an application for a refund or rebate of excise duty

Item

Circumstance

Period for giving application

1

A circumstance mentioned in item 1, 2, 3, 4 or 5 of the table in subclause 1(1) of Schedule 1.

Within:

(a) unless paragraph (b) applies—4 years after the day when the excise duty is paid; or

(b) if the application relates to goods that are tobacco products—12 months after the day when the excise duty is paid.

2

A circumstance mentioned in item 6 of the table in subclause 1(1) of Schedule 1.

Within:

(a) unless paragraph (b) applies—4 years after the day when the relevant by‑law is made; or

(b) if the application relates to goods that are tobacco products—12 months after the day when the relevant by‑law is made.

2A

A circumstance mentioned in item 7 or 7A of the table in subclause 1(1) of Schedule 1.

If the application relates to goods other than tobacco products—within 4 years after the day when the excise duty is paid.

3

A circumstance mentioned in item 9 or 10 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the end of the financial year in which the excise duty is paid.

4

A circumstance mentioned in item 11 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the final VOLWARE price for the month, from which the credited adjustment amount mentioned in the item is derived, is determined under subsection 7(3) of the Petroleum Excise (Prices) Act 1987.

5

A circumstance mentioned in item 12 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the relevant determination of the final VOLWARE price is amended as mentioned in the item.

5A

A circumstance mentioned in item 18 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the excise duty is paid.

6

A circumstance mentioned in item 22 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the excise duty is paid.

\n```\n\n### Division 4—Amount of remission, rebate or refund\n\n#### 12 Amount of remission, rebate or refund of excise duty\n\n (1) This section is made for subsection 78(2) of the Act.\n (2) The amount of a remission, rebate or refund of excise duty that may be made in a circumstance mentioned in an item of the following table is the amount mentioned in the item.\n\n```html\n

Amount of remission, rebate or refund in a circumstance

Item

Circumstance

Amount

1A

A circumstance mentioned in item 7A of the table in subclause 1(1) of Schedule 1.

The amount that is worked out under subsection (4) of this section.

1

A circumstance mentioned in item 8 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between the amount of duty paid and the correct amount of duty.

2

A circumstance mentioned in item 9 of the table in subclause 1(1) of Schedule 1.

The amount that is the whole of the duty paid.

3

A circumstance mentioned in item 10 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between:

(a) the amount of duty paid; and

(b) the amount of the duty ascertained at the end of the relevant financial year under whichever of section 6B, 6C, 6CA or 6D of the Excise Tariff Act 1921 applies.

4

A circumstance mentioned in item 11 of the table in subclause 1(1) of Schedule 1.

The amount that is equal to the negative amount mentioned in the item.

6

A circumstance mentioned in item 22 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between:

(a) the amount of duty paid; and

(b) the amount that is payable due to the amendments mentioned in the item.

7

A circumstance mentioned in item 10 of the table in subclause 2(1) of Schedule 1.

The amount that is the whole of the duty payable.

\n```\n\n Rebate or refund set off against liability for excise duty\n (3) The amount of a rebate or refund of excise duty that is payable to a person:\n (a) may be set off against the whole, or part, of that person’s liability for excise duty; and\n (b) if the amount is set off as described in paragraph (a)—is taken to have been paid to the person.\n Refund amount for recovered fuel vapour\n (4) For item 1A of the table in subsection (2), the amount of refund that is payable to a person is equal to the sum of:\n (a) the amount of that duty that was paid on the quantity of goods classified to subitems 10.5, 10.6 and 10.7 of the Schedule to the Excise Tariff Act 1921; and\n (b) the amount of that duty that was paid on so much of the quantity of goods classified to subitems 10.10 and 10.12 of the Schedule to the Excise Tariff Act 1921 as does not exceed twice the quantity of goods mentioned in paragraph (a) of this subsection;\n multiplied by 0.0006442.\n\n> Note: Example: If excise duty was paid on 100,000 litres of gasoline (subitem 10.5) and 500,000 litres of diesel (subitem 10.10), and an application for a refund is made, the refund amount is the amount of duty that was paid on 100,000 litres of gasoline and 200,000 litres of diesel, multiplied by 0.0006442.\n\n## Part 3—Drawback of excise duty\n\n### Division 1—Simplified outline of this Part\n\n#### 13 Simplified outline of this Part\n\nThis Part allows drawback of excise duty to be paid on the exportation of excisable goods for which excise duty has been paid.\n\nThe CEO may approve payment of drawback. If the CEO decides not to approve payment of drawback, the CEO must give a notice of the decision to the person claiming drawback. The notice must also state that the person may object to the decision.\n\nDrawback of excise duty is not payable for some goods. It is also not payable if excise duty has been refunded, or if goods are re‑landed in Australia after exportation.\n\nGenerally, drawback of excise duty is not payable unless certain conditions have been met. These conditions are set out in Division 3.\n\n### Division 2—Drawback of excise duty\n\n#### 14 Drawback of excise duty on goods\n\n (1) For section 79 of the Act, drawback of excise duty may be paid, in accordance with this Part, on the exportation of excisable goods for which excise duty has been paid.\n (2) The CEO may approve payment of drawback for the goods.\n (3) If the CEO decides not to approve payment of drawback for the goods, the CEO must, no later than 30 days after the date of the decision, give the person claiming the drawback a notice that:\n (a) sets out the decision; and\n (b) includes a statement to the effect that the person may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, to the decision.\n (4) Failure to comply with subsection (3) does not affect the validity of the decision.\n\n#### 15 When drawback of excise duty is not payable\n\n (1) Drawback of excise duty is not payable on the following:\n (a) stabilized crude petroleum oil;\n (b) condensate;\n (c) liquid petroleum obtained from naturally occurring petroleum gas.\n (2) Drawback of excise duty is not payable on the exportation of goods if:\n (a) the excise duty paid on the goods has been refunded; or\n (b) after exportation, the goods are re‑landed in Australia; or\n (c) the goods are relevant fuel.\n\n### Division 3—Conditions relating to drawback\n\n#### 16 Conditions relating to drawback of excise duty—general\n\n (1) Drawback of excise duty is not payable on the exportation of goods unless the conditions set out in the following table are met.\n\n```html\n

Conditions relating to drawback of excise duty

Item

Condition

1

Before exportation:

(a) the owner of the goods gives to the CEO a notice, in the approved form, of the owner’s intention to claim drawback on the exportation; and

(b) the goods are available at all reasonable times for examination by an officer.

2

Records are available at all reasonable times for examination by an officer, that show:

(a) that excise duty has been paid on the goods; and

(b) relevant details of the receipt, use and disposal of the goods by the owner.

3

A claim for drawback of excise duty paid on the goods:

(a) is in the approved form; and

(b) is given by the owner of the goods to the CEO after the exportation but no later than 12 months after the day on which the goods are exported.

4

The claim for drawback sets out:

(a) the amount of the claim; and

(b) a statement that, to the best of the knowledge, information and belief of the owner of the goods, the goods have not been, and are not intended to be, re‑landed in Australia; and

(c) such other information as the approved form requires.

5

The amount of the drawback:

(a) is at least $50; or

(b) meets the following requirements:

(i) the amount is claimed at the same time, and in the same approved form, as another claim or claims made by the owner of the goods for drawback on the exportation of other goods;

(ii) together the claims result in an aggregate amount of drawback of at least $50.

\n```\n\n (2) The CEO may:\n (a) in writing, exempt the owner of the goods from the application of item 1 of the table in subsection (1); or\n (b) approve payment of drawback in relation to the goods mentioned in item 1 of the table in subsection (1) even though a notice of intention was not given to the CEO as required by that item.\n (3) For item 3 of the table in subsection (1), the amount of the claim must not exceed the amount of excise duty paid on the goods.\n\n#### 17 Additional conditions relating to drawback of excise duty—examining, packing, securing and marking goods\n\n (1) If the owner of goods has given to the CEO a notice of intention to claim drawback on the exportation of goods under item 1 of the table in subsection 16(1), the CEO may, by notice in writing to the owner of the goods, require the owner to deal with the goods as directed by the CEO.\n (2) If the CEO has given notice under subsection (1) to the owner of goods, drawback of excise duty is not payable on the exportation of the goods unless the owner has complied with the directions of the CEO.\n\n#### 18 Assistance to be given to officers\n\n A person who intends to claim drawback on the exportation of goods must, by all reasonable means, facilitate:\n (a) the examination or re‑examination of the goods by an officer; and\n (b) the taking of a correct account of the goods by an officer; and\n (c) the supervision, by an officer, of the packing of the goods.\n\n## Part 4—Tobacco, fuel, and delivery of certain goods without entry\n\n### Division 1—Simplified outline of this Part\n\n#### 19 Simplified outline of this Part\n\nThis Part deals with some particular kinds of goods.\n\nDivision 2 deals with tobacco. Australian tobacco leaf may be delivered for a purpose approved by the CEO, or if the tobacco leaf is to be destroyed and the CEO has approved the delivery. The Division also provides how to work out the amount of duty used to determine the amount of a penalty for various offences under the Act.\n\nDivision 3 deals with fuel. A notice under section 77L of the Act must include particular words. The Division also sets out circumstances in which a notice under that section is not required, and explains how to convert measurements of LPG and compressed natural gas.\n\nDivision 4 provides conditions for the delivery for home consumption, without entry, of stabilised crude petroleum oil and condensate.\n\n### Division 2—Matters relating to tobacco\n\n#### 20 Delivery of Australian tobacco leaf\n\n For section 164 of the Act, Australian tobacco leaf may be delivered:\n (a) for a purpose approved by the CEO; or\n (b) if:\n (i) it is to be destroyed; and\n (ii) the CEO has approved the delivery.\n\n> Note: Examples of purposes that might be approved by the CEO are medical purposes, scientific purposes, horticultural purposes and agricultural purposes.\n\n#### 21 Amount of duty to determine the amount of a penalty\n\n (1) This section sets out how to work out the amount of duty that is to be used to determine the amount of a penalty relating to a quantity of tobacco leaf.\n\n> Note: This section is made for paragraph (b) of the penalty in each of subsections 28(1), 30(1), 31(1), 33(1), 35(1), 39K(2) and (3), 39M(2), 44(4) and (8), 117C(1), 117D(1), 117F(1) and 117H(1) of the Act.\n\n (2) If the tobacco leaf was seized in a bale, the amount of duty is worked out using the formula:\n ![Start formula open bracket Weight minus 2 close bracket times Rate end formula](image.002.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight ‑ 2 means the gross weight of the bale and the tobacco leaf, in kilograms, minus 2 kilograms.\n\n (3) If:\n (a) the tobacco leaf was not seized; and\n (b) there is sufficient evidence to show that the quantity of tobacco leaf was in a bale;\n the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means 100 kilograms.\n\n (4) If the tobacco leaf was seized in unbaled form, the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means the weight of the tobacco leaf, in kilograms.\n\n (5) If:\n (a) the tobacco leaf was not seized; and\n (b) there is sufficient evidence to show that the quantity of tobacco leaf was in unbaled form;\n the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means the weight of the tobacco leaf, in kilograms, as shown by the evidence.\n\n### Division 3—Matters relating to fuel\n\n#### 22 Sales or supplies of LPG to which LPG remission applies—contents of notice\n\n For subsection 77L(3) of the Act, a notice given under subsection 77L(2) of the Act must include the words “Not to be used, or supplied, for transport use. Penalties apply.”.\n\n#### 23 Sales or supplies of LPG to which LPG remission applies—circumstances when notice is not required\n\n For subsection 77L(4) of the Act, a notice is not required to be given in any of the following circumstances:\n (a) the LPG is being supplied in, or into, a container that can contain no more than 210 kilograms of LPG;\n (b) the LPG:\n (i) is being supplied to residential premises (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999); and\n (ii) is not being supplied, in part or in full, for the purpose of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999).\n\n#### 24 Conversion of measurements of LPG and compressed natural gas\n\n Converting measurements of LPG\n (1) For the purposes of the Excise Acts and for determining a person’s liability to pay duty, a quantity of LPG may be converted to litres at the rate of 1 kilogram of LPG to 1.885 litres of LPG if the quantity of LPG:\n (a) is entered for home consumption as a quantity measured in kilograms; and\n (b) is not measured using volumetric measurement equipment to calculate the amount of duty.\n (2) If:\n (a) a person’s first dealing with a quantity of LPG in a financial year, for the purpose of determining the person’s liability to pay duty on LPG in the financial year, uses kilograms or litres; and\n (b) the person proposes to deal with another quantity of LPG in that financial year, for the same purpose in that financial year, using the other unit of measurement;\n the CEO is not required to accept the other unit of measurement, but may give the person permission to use the other unit.\n Converting measurements of compressed natural gas\n (3) For the purposes of the Excise Acts, a quantity of compressed natural gas that is measured in megajoules may be converted to kilograms at the rate of 1 megajoule of compressed natural gas to 0.01893 kilograms of compressed natural gas.\n\n### Division 4—Delivery of stabilised crude petroleum oil and condensate without entry\n\n#### 25 Delivery of stabilised crude petroleum oil and condensate for home consumption without entry\n\n (1) For subparagraph 61C(1)(b)(ii) of the Act, the following goods are prescribed:\n (a) stabilised crude petroleum oil to which item 20 of the Schedule to the Excise Tariff Act 1921 applies;\n (b) condensate to which item 21 of the Schedule to the Excise Tariff Act 1921 applies.\n (2) For paragraph 61C(3)(d) of the Act, the following conditions are prescribed for those goods:\n (a) that the person gives the CEO a return, in the approved form, on the day of each calendar month specified by the CEO in the person’s permission;\n (b) that the return includes particulars about the goods that have, during the previous month, been delivered into home consumption under the permission.\n\n## Part 5—Duty free shops\n\n### Division 1—Simplified outline of this Part\n\n#### 26 Simplified outline of this Part\n\nThis Part deals with permission for excisable goods sold in an outwards duty free shop, or an inwards duty free shop, to be delivered to, and exported by, relevant travellers.\n\nThe CEO may give permission if an application is made in an approved form and certain pre‑conditions are satisfied.\n\nPermission may be revoked if a particular condition is not complied with, or revocation is necessary for the protection of the revenue or for ensuring compliance with the Excise Acts. For a permission in relation to an inwards duty free shop, the permission may also be revoked if the lease, licence or authority to operate the shop has expired or been cancelled.\n\nDivision 3 sets out conditions to which a permission in relation to goods sold in an outwards duty free shop is subject. Divisions 4 and 5 set out additional conditions for off‑airport duty free shops and on‑airport duty free shops. Subdivision B of Division 7 sets out conditions to which a permission in relation to goods sold in an inwards duty free shop is subject.\n\nDivision 6 deals with proof of the export of goods purchased at off‑airport duty free shops. It also includes special provisions relating to the purchase of liquids, aerosols, gels, creams and pastes (known as LAG products) at off‑airport duty free shops.\n\n### Division 2—Permission for outwards duty free shops\n\n#### 27 Circumstances in which permission may be given—application\n\n For subsection 61D(2) of the Act, the CEO may give permission in relation to an outwards duty free shop only if an application for permission is made in the approved form.\n\n#### 28 Matters to be taken into account—off‑airport duty free shop\n\n For subsection 61D(2) of the Act, when deciding whether to give permission in relation to an off‑airport duty free shop, the CEO must take into account whether the proprietor of the shop to which the permission would relate is likely to be able to comply with the conditions set out in sections 37 and 38 of this instrument.\n\n#### 29 Period of effect of permission\n\n For subsection 61D(2) of the Act, if permission is given, the permission has effect:\n (a) starting on the day when the permission is given; and\n (b) for the period specified in the permission.\n\n#### 30 Revocation of permission\n\n (1) This section is made for subsection 61D(13) of the Act.\n (2) Each of the following are grounds on which a permission in relation to an outwards duty free shop may be revoked:\n (a) that a condition:\n (i) to which the permission is subject; and\n (ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;\n has not been complied with;\n (b) that revocation of the permission is necessary:\n (i) for the protection of the revenue; or\n (ii) for ensuring compliance with the Excise Acts.\n\n### Division 3—Conditions for outwards duty free shops\n\n#### 31 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an outwards duty free shop is subject.\n\n#### 32 Arrangements and proof of travel and export\n\n (1) The proprietor of the shop must not sell the goods to a person who is in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has shown to the proprietor a ticket, or other document approved by the CEO under paragraph 61D(7)(b) of the Act, that shows that the person is entitled to make the traveller’s relevant flight or relevant voyage.\n (2) The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has given the proprietor, orally or in writing, the particulars of the intended exportation of the goods by the person required under paragraph 36(1)(b) or 45(1)(b); and\n (c) the agreement is subject to the condition that the sale takes place in the shop.\n (3) The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document approved by the CEO under paragraph 61D(7)(b) of the Act, that confirms the particulars, mentioned in paragraph (2)(b), that were given to the proprietor.\n (4) The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to the relevant traveller are:\n (a) to be transferred to the proprietor, or an employee or agent of the proprietor, upon the return of the relevant traveller to Australia; or\n (b) to remain with the proprietor or an employee or agent of the proprietor.\n\n#### 33 Recognition of obligations\n\n A relevant traveller to whom the goods are sold in the shop must, at or before the time of delivery of the goods, sign a recognition, in the approved form, of the traveller’s obligations concerning the export of the goods.\n\n### Division 4—Additional conditions for off‑airport duty free shops\n\n#### Subdivision A—Preliminary\n\n#### 34 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an off‑airport duty free shop is subject.\n\n#### Subdivision B—Conditions for proprietor of shop\n\n#### 35 Delivery of goods\n\n (1) The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller earlier than the 60th day before the day on which, according to the ticket or other document shown to the proprietor under paragraph 32(1)(b) or subsection 32(3), the traveller’s relevant flight or relevant voyage is to depart.\n (2) The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller unless they are enclosed in a package:\n (a) that is sealed in such a manner that the goods cannot be removed from it without the seal being broken; and\n (b) if the package is of a size that it may (in accordance with the conditions applying to the relevant traveller on the relevant flight or relevant voyage) be carried in the cabin of the aircraft or ship—that is transparent enough for the goods to be easily identified without the seal of the package being broken.\n\n#### 36 Invoice for goods to be delivered\n\n (1) At the time of the sale of the goods that are to be delivered from the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in triplicate, specifying the following:\n (a) the name and usual residential address of the relevant traveller;\n (b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller:\n (i) the date of departure;\n (ii) the airport or wharf of departure;\n (iii) for a relevant flight—the flight number or other designation of the flight;\n (iv) for a relevant voyage—the name of the ship and the number or other designation of the voyage;\n (v) the number or other identification of the traveller’s ticket or other document approved by the CEO for paragraph 61D(7)(b) of the Act;\n (c) a precise description of the goods, including:\n (i) the quantity, in figures, of each item of the goods; and\n (ii) the total number, in words, of the items mentioned in the invoice; and\n (iii) the sale amount, in figures, of each item or quantity of items; and\n (iv) the total sale amount of those items and quantities of items.\n (2) The invoice must be one of a series of sequentially numbered invoices.\n (3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.\n (4) After preparing the invoice, the proprietor must:\n (a) place one copy with the goods inside the package mentioned in subsection 35(2); and\n (b) place one copy in a waterproof envelope and attach that envelope securely to the outside of the package; and\n (c) retain one copy in the proprietor’s own records.\n (5) For a package mentioned in paragraph 35(2)(b), the copy of the invoice mentioned in paragraph (4)(a) must be positioned so that it may be read without the seal of the package being broken.\n\n#### 37 Giving information to the CEO\n\n (1) The condition in this section applies if the CEO requires the proprietor of the shop to comply with the condition in a particular case.\n (2) The proprietor must give to the CEO the following information about a sale of the goods from the shop to a relevant traveller:\n (a) the name of the shop;\n (b) the name of the relevant traveller;\n (c) the date and time of departure of the traveller’s relevant flight or relevant voyage;\n (d) for a relevant flight—the number or other designation of the flight;\n (e) for a relevant voyage—the name of the ship and the number or other designation of the voyage;\n (f) a full description of any item of the goods included in the sale having a sale amount of at least $500;\n (g) the total number of items of the goods included in the sale;\n (h) the total number of packages mentioned in subsection 35(2) in which the goods included in the sale are packed;\n (i) the total number of the packages that are packages mentioned in paragraph 35(2)(b);\n (j) the total number of the packages that are not packages mentioned in paragraph 35(2)(b);\n (k) the invoice numbers for all invoices relating to the sale.\n (3) The proprietor must give the information to the CEO:\n (a) before the date of departure mentioned in paragraph (2)(c); and\n (b) in a manner approved by the CEO.\n\n#### 38 Packages to be examined\n\n (1) This section applies in relation to a package mentioned in subsection 35(2) that is prepared by the proprietor of the shop for a relevant traveller.\n (2) If the package:\n (a) is surrendered by the relevant traveller for carriage otherwise than in the cabin of the aircraft or ship; or\n (b) is taken by the relevant traveller into a departure area;\n the proprietor must, at the point of surrender or within the departure area, cause the package to be examined to check whether it remains sealed and whether it has been tampered with.\n (3) If the package remains sealed and has not been tampered with, the proprietor must cause the copy of the invoice mentioned in paragraph 36(4)(b) to be removed from the package.\n (4) Subsection (5) applies if:\n (a) the package is no longer sealed or has been otherwise tampered with; or\n (b) the copy of the invoice enclosed in the package does not correspond with the copy of the invoice that was attached to the package; or\n (c) the copy of the invoice that was required to be enclosed in the package is not enclosed; or\n (d) the copy of the invoice that was required to be attached to the package is not attached; or\n (e) the goods enclosed in the package are not as specified in the copy of the invoice enclosed in, or attached to, the package.\n (5) The proprietor must give to the CEO a notice specifying:\n (a) the name of the relevant traveller; and\n (b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller:\n (i) the date and time of the departure of the flight or voyage;\n (ii) for a relevant flight—the number or other designation of the flight;\n (iii) for a relevant voyage—the name of the ship and the number or other designation of the voyage; and\n (c) the nature of the discrepancy identified under subsection (4).\n\n#### 39 Giving a return and paying excise duty\n\n (1) The proprietor of the shop must comply with this section within 21 working days of the shop after the end of a month.\n (2) The proprietor must lodge with the CEO a return setting out the following:\n (a) the name of the shop;\n (b) the invoice number of each invoice:\n (i) prepared in accordance with section 36 for the goods delivered from the shop for export; and\n (ii) that specifies under that section a date of departure that is in the month; and\n (iii) a copy of which was not removed during the month in accordance with subsection 38(3) from a package containing the goods;\n (c) the invoice number of each invoice:\n (i) that meets the requirements of subparagraphs (b)(i) and (ii); and\n (ii) a copy of which was removed during the month in accordance with subsection 38(3); and\n (iii) for which an electronic record has not been provided in accordance with section 46;\n (d) for each invoice mentioned in paragraph (b) or (c):\n (i) the particulars required to be set out in the invoice; and\n (ii) the amount of excise duty payable for the goods to which the invoice relates.\n (3) The proprietor must pay to the CEO an amount equal to the sum of the amounts of excise duty specified in the return.\n\n#### Subdivision C—Conditions for relevant traveller\n\n#### 40 Application of Subdivision\n\n This Subdivision applies to:\n (a) a relevant traveller to whom the goods were sold; and\n (b) the proprietor of the shop in which the goods were sold.\n\n#### 41 Package not to be interfered with\n\n (1) If an invoice is attached to the outside of a package which contains the goods, the relevant traveller must not:\n (a) remove, alter or otherwise interfere with the invoice; or\n (b) allow the invoice to be removed, altered or interfered with (except as required or authorised by or under the Act).\n (2) The relevant traveller must not, before the exportation of the goods:\n (a) break the seals on, or otherwise tamper with the integrity of, a package which contains the goods; or\n (b) allow (except as required or authorised by or under the Act):\n (i) the seals to be broken on a package containing the goods; or\n (ii) the integrity of a package containing the goods to be otherwise tampered with.\n\n#### 42 Package to be examined\n\n (1) This section applies if the relevant traveller:\n (a) surrenders a package containing the goods for carriage otherwise than in the cabin of an aircraft or ship; or\n (b) takes a package containing the goods into a departure area.\n (2) The relevant traveller must:\n (a) present the package, sealed and with the copy of the invoice attached, to the proprietor, or an employee or agent of the proprietor; and\n (b) permit the proprietor, or the employee or agent of the proprietor, to examine the package and to remove the copy of the invoice.\n\n#### 43 If goods are not exported as intended\n\n (1) If the relevant traveller does not export the goods on the relevant flight or the relevant voyage specified in the invoice for the goods, the relevant traveller must notify the proprietor by noon on the next working day of the shop after the date of departure (the original departure date) specified in the invoice.\n (2) If the relevant traveller intends to export the goods on a subsequent flight that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:\n (a) notify the proprietor of that intention;\n (b) provide the proprietor with the following:\n (i) the flight number or other designation of the flight;\n (ii) particulars of the intended date and time of departure of that flight.\n (3) If the relevant traveller intends to export the goods on a subsequent voyage that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:\n (a) notify the proprietor of that intention;\n (b) provide the proprietor with the following:\n (i) the name of the ship and voyage number or other designation of the voyage;\n (ii) particulars of the intended date and time of departure of that voyage.\n (4) If the relevant traveller does not intend to export the goods as mentioned in subsection (2) or (3), the relevant traveller must:\n (a) notify the proprietor accordingly; and\n (b) return the goods to the shop no later than the close of business of the shop on the second working day of the shop after the departure time on the original departure date.\n (5) Subsection (6) applies if:\n (a) the relevant traveller notifies the proprietor under subsection (2) or (3) of the intention to export the goods on a subsequent flight or voyage; and\n (b) the relevant traveller does not so export the goods.\n (6) The relevant traveller must:\n (a) no later than noon on the next working day of the shop after the date of departure specified in the notice of intention under paragraph (2)(a) or (3)(a), notify the proprietor that the goods have not been so exported; and\n (b) no later than the close of business of the shop on the second working day after that specified date of departure, return the goods to the shop.\n\n### Division 5—Additional conditions for on‑airport duty free shops\n\n#### 44 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an on‑airport duty free shop is subject.\n\n#### 45 Invoice for goods\n\n (1) At the time of the sale of the goods at the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in duplicate, specifying the following:\n (a) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the name and usual residential address of the relevant traveller;\n (b) the following particulars about the relevant flight for the intended exportation of the goods by the relevant traveller:\n (i) the date of departure;\n (ii) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the airport of departure;\n (iii) the flight number or other designation of the flight;\n (c) a precise description of the goods, including:\n (i) the quantity of each item of the goods; and\n (ii) the sale amount of each item or quantity of items; and\n (iii) the total sale amount of those items and quantities of items.\n (2) The invoice must be one of a series of sequentially numbered invoices.\n (3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.\n (4) After preparing an invoice, the proprietor of the shop must:\n (a) place one copy with the goods that are to be delivered to the relevant traveller; and\n (b) retain one copy in the proprietor’s own records.\n\n### Division 6—Other matters relating to outwards duty free shops\n\n#### 46 Proof of export of goods—off‑airport duty free shops\n\n (1) This section is made for paragraph 61D(10)(b) of the Act and applies in relation to an off‑airport duty free shop.\n (2) The way for providing proof is by providing an electronic record of the invoice number of each invoice for which a copy was removed, in accordance with subsection 38(3), from the package in which the goods are enclosed.\n (3) The time for providing proof is 10 working days of the shop after the date of departure of the relevant traveller mentioned in that paragraph.\n\n#### 47 Sealed bag arrangements for LAG products—off‑airport duty free shops\n\n (1) This section applies if:\n (a) a person purchases a liquid, aerosol, gel, cream or paste (a LAG product) at an off‑airport duty free shop; and\n (b) the delivery and export of the LAG product is the subject of a permission under subsection 61D(2) of the Act; and\n (c) the permission is subject to a condition set out in section 38, 39, 41 or 42 of this instrument; and\n (d) the person deals with the LAG product in accordance with an arrangement (known as a “sealed bag arrangement”) that:\n (i) is administered by the Australian Taxation Office and the Department administered by the Minister administering Part XII of the Customs Act 1901; and\n (ii) is consistent with the requirements of Subdivision 4.1.1A of the Aviation Transport Security Regulations 2005.\n (2) The delivery and export of the LAG product is taken to comply with the conditions in subsections 32(1) to (3) and Subdivisions B and C of Division 4.\n\n### Division 7—Inwards duty free shops\n\n#### Subdivision A—Permission for inwards duty free shops\n\n#### 48 Circumstances in which permission may be given—application\n\n (1) For subsection 61E(2) of the Act, the CEO may give permission in relation to an inwards duty free shop only if:\n (a) the applicant for the permission:\n (i) is the holder of a warehouse licence authorising the sale of airport shop goods at the inwards duty free shop; and\n (ii) has been granted a lease or licence, and an authority, to operate an inwards duty free shop on land within the airport; and\n (b) the application for permission is made in the approved form.\n (2) In this instrument:\n\n> airport shop goods has the same meaning as in section 61E of the Act.\n\n> warehouse licence has the same meaning as in section 61D of the Act.\n\n#### 49 Period of effect of permission\n\n For subsection 61E(2) of the Act, if permission is given, the permission has effect:\n (a) starting on the day when the permission is given; and\n (b) for the period specified in the permission.\n\n#### 50 Revocation of permission\n\n (1) This section is made for subsection 61E(11) of the Act.\n (2) Each of the following are grounds on which a permission in relation to an inwards duty free shop may be revoked:\n (a) that a condition:\n (i) to which the permission is subject; and\n (ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;\n has not been complied with;\n (b) that revocation of the permission is necessary:\n (i) for the protection of the revenue; or\n (ii) for ensuring compliance with the Excise Acts;\n (c) that a lease, licence or authority to operate the inwards duty free shop on land within the airport has expired or been cancelled.\n\n#### Subdivision B—Conditions for inwards duty free shops\n\n#### 51 Preliminary\n\n For subsection 61E(2) of the Act, this Subdivision sets out conditions to which a permission in relation to goods sold in an inwards duty free shop is subject.\n\n#### 52 Arrangements and proof of travel\n\n (1) The proprietor of the shop must not sell the goods to a person who is in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has shown to the proprietor a ticket, or other document, that shows that the person has arrived in Australia on an international flight.\n (2) The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:\n (a) the person is, or intends to be, a relevant traveller; and\n (b) the person has given the proprietor, orally or in writing:\n (i) the date of the person’s arrival or intended arrival in Australia; and\n (ii) the flight number or other designation of the international flight on which the person arrived or intends to arrive; and\n (c) the proprietor has informed the person of:\n (i) the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of excise duty; and\n (ii) the conditions with which, for the purposes of the Customs Acts (within the meaning of the Customs Act 1901), a relevant traveller must comply in relation to the purchase of goods at the shop; and\n (d) the agreement is subject to the condition that the sale takes place in the shop.\n (3) The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document, that confirms the information given to the proprietor under subparagraph (2)(b)(ii).\n (4) The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to that relevant traveller under the permission are:\n (a) to be transferred to the proprietor, or an employee or agent of the proprietor, after the relevant traveller has cleared customs; or\n (b) to remain with the proprietor or an employee or agent of the proprietor.\n\n#### 53 Signs to be displayed\n\n (1) The proprietor of the shop must display in the shop signs, in the approved form, that clearly state:\n (a) the conditions with which, for the purposes of the Excise Acts, a relevant traveller must comply in relation to the purchase of the goods at the shop; and\n (b) if alcoholic beverages or tobacco products are for sale in the shop—the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of excise duty.\n (2) The signs must be reasonably prominent and in enough numbers to give reasonable notice to relevant travellers of the matters mentioned in subsection (1).\n\n## Part 6—Stores, securities and samples\n\n### Division 1—Simplified outline of this Part\n\n#### 54 Simplified outline of this Part\n\nGenerally, ship’s stores that are liable to excise duty are alcoholic beverages and tobacco products. Liability may depend on the quantity of the goods and the circumstances in which they are purchased.\n\nThis Part also sets out what happens if a person has given the CEO a security under the Act and the CEO obtains a judgment against the person in relation to the security, and sets out procedures for taking samples of material and goods.\n\n### Division 2—Stores, securities and samples\n\n#### 55 Ship’s stores liable to excise duty\n\n (1) For subsection 160A(1) of the Act, this section sets out ship’s stores that are liable to excise duty.\n (2) The ship’s stores liable to excise duty are those consisting of:\n (a) alcoholic beverages (other than beer) sold to a passenger or member of the crew of a ship, other than by the glass or nip; or\n (b) cigars sold to a passenger or to a member of the crew of a ship, other than by the individual packet, tin or box containing 25 or less cigars; or\n (c) cigarettes sold to a passenger or to a member of the crew of a ship, other than by the individual packet or tin containing 50 or less cigarettes; or\n (d) tobacco products (other than those mentioned in paragraphs (b) and (c)) sold to a passenger or to a member of the crew of a ship in a quantity that exceeds 120 grams in weight; or\n (e) alcoholic beverages (including beer), cigarettes, cigars or other tobacco products sold to a person other than a passenger or a member of the crew of a ship.\n\n#### 56 Judgment in legal proceedings about a security\n\n (1) This section applies if:\n (a) a person has given the CEO a security under the Act; and\n (b) the CEO obtains a judgment against the person in legal proceedings about the security.\n (2) The CEO may retain as much of the security as is needed to satisfy the judgment and costs.\n (3) Any security retained becomes the property of the Commonwealth.\n (4) If the security does not satisfy the judgment and costs, the CEO may enforce the judgment to obtain payment of the balance remaining due under the judgment.\n (5) If the CEO is entitled to retain a security that is not cash, the CEO may dispose of the security:\n (a) by auction or private sale; or\n (b) in another manner that is, in the CEO’s opinion, most favourable to the person.\n (6) If the CEO disposes of a security under subsection (5):\n (a) the net proceeds of the disposal may be retained as described in subsection (2); and\n (b) a certificate:\n (i) signed by the CEO; and\n (ii) setting out the security disposed of and the net proceeds of the disposal;\n is taken to be proof of the disposal and the amount of the net proceeds.\n (7) The person is entitled to as much (if any) of a security as has not been retained by the CEO under this section if the security:\n (a) expires; or\n (b) is cancelled, discharged, released or satisfied.\n\n#### 57 Manner of taking samples\n\n (1) For section 106 of the Act, the manner in which a sample is to be taken by an officer is as follows:\n (a) the officer must, in the presence of the person (or an agent or employee of the person) from whom the sample is taken:\n (i) divide the sample into 3 equal parts; and\n (ii) label or mark, and securely seal, each part;\n (b) the officer must:\n (i) give one part to the person (or the person’s agent or employee); and\n (ii) deliver another part (the analyst’s part) to an analyst approved by the CEO; and\n (iii) retain the third part for any further examination.\n (2) For subparagraph (1)(b)(ii), the analyst’s part may be delivered to the analyst:\n (a) in person; or\n (b) by registered post; or\n (c) in another manner approved by the CEO.\n\n## Part 7—Transitional matters relating to the repeal of the Excise Regulations 1925\n\n#### 58 Things done under the Excise Regulations 1925\n\n (1) If:\n (a) a thing was done for a particular purpose under the Excise Regulations 1925 as in force immediately before those Regulations were repealed; and\n (b) the thing could be done for that purpose under this instrument;\n the thing has effect for the purposes of this instrument as if it had been done under this instrument.\n (2) Without limiting subsection (1), a reference in that subsection to a thing being done includes a reference to a notice, application or other instrument being given or made.\n\n#### 59 Application of the Excise Regulations 1925 to permissions under the Act\n\n (1) Despite the repeal of the Excise Regulations 1925, those Regulations (the old regulations) as in force immediately before they were repealed continue to apply in relation to a permission in force at that time under section 61C, 61D or 61E of the Act.\n (2) However, if the permission is amended after that time:\n (a) the old regulations cease to apply in relation to the permission when the amendment takes effect (the amendment time); and\n (b) from the amendment time, this instrument applies in relation to the permission as if the permission had been given after the repeal of the old regulations.\n (3) If an application for a permission under section 61C, 61D or 61E of the Act had been made before the repeal of the old regulations, but no decision had been made on the application at the time of the repeal, this instrument applies in relation to the application as if the application had been made after the repeal.\n\n## Part 8—Other application and transitional matters\n\n#### 60 Application provision relating to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017\n\n The amendments made by Schedule 1 to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017 apply in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2017.\n\n#### 61 Application provision relating to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018\n\n The amendments made by Part 1 of Schedule 1 to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018 apply in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2019.\n\n#### 62 Application and transitional provisions relating to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021\n\n (1) The amendments made by Schedule 1 to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021 apply in relation to alcoholic beverages that are entered for home consumption on or after 1 July 2021.\n (2) Treat the references in paragraphs (b), (c) and (e) of item 10 of the table in subclause 2(1) of Schedule 1 to “this item” as including references to “item 21 of the table in subclause 1(1) of Schedule 1, as in force before the commencement of the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021”.\n (3) Despite subsection (1), item 21 of the table in subclause 1(1) of Schedule 1 does not apply in relation to an alcoholic beverage entered for home consumption before 1 June 2021 unless excise duty is paid on the alcoholic beverage on or before 30 June 2021.\n (4) Despite subsection (1), item 21 of the table in subclause 1(1) of Schedule 1 applies in relation to an alcoholic beverage as if the reference in subparagraph (c)(i) of the item to $100,000 were a reference to $8,333 if:\n (a) the alcoholic beverage was entered for home consumption in the period beginning on 1 June 2021 and ending on 30 June 2021; and\n (b) excise duty is paid on the alcoholic beverage on or after 1 July 2021.\n\n#### 63 Application provision relating to the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024\n\n (1) The amendments made by the amending regulations (other than item 16) apply to goods on which excise duty is paid on or after 1 July 2024.\n (2) The amendment made by item 16 of the amending regulations, in relation to a remission of excise duty without an application in a circumstance mentioned in item 11 of the table in subclause 2(1) of Schedule 1 to this instrument, applies to goods on which excise duty is payable on or after 1 January 2025.\n (3) In this section:\n\n> amending regulations means the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024.\n\n#### 64 Application provision relating to the Excise Amendment (Remission Increase for Distillers and Brewers) Regulations 2025\n\n The amendments made by Schedule 1 to the Excise Amendment (Remission Increase for Distillers and Brewers) Regulations 2025 apply in relation to alcoholic beverages that are entered for home consumption on or after 1 July 2026.","sortOrder":17},{"sectionNumber":"12","sectionType":"section","heading":"Amount of remission, rebate or refund of excise duty","content":"#### 12 Amount of remission, rebate or refund of excise duty\n\n (1) This section is made for subsection 78(2) of the Act.\n (2) The amount of a remission, rebate or refund of excise duty that may be made in a circumstance mentioned in an item of the following table is the amount mentioned in the item.\n\n```html\n

Amount of remission, rebate or refund in a circumstance

Item

Circumstance

Amount

1A

A circumstance mentioned in item 7A of the table in subclause 1(1) of Schedule 1.

The amount that is worked out under subsection (4) of this section.

1

A circumstance mentioned in item 8 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between the amount of duty paid and the correct amount of duty.

2

A circumstance mentioned in item 9 of the table in subclause 1(1) of Schedule 1.

The amount that is the whole of the duty paid.

3

A circumstance mentioned in item 10 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between:

(a) the amount of duty paid; and

(b) the amount of the duty ascertained at the end of the relevant financial year under whichever of section 6B, 6C, 6CA or 6D of the Excise Tariff Act 1921 applies.

4

A circumstance mentioned in item 11 of the table in subclause 1(1) of Schedule 1.

The amount that is equal to the negative amount mentioned in the item.

6

A circumstance mentioned in item 22 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between:

(a) the amount of duty paid; and

(b) the amount that is payable due to the amendments mentioned in the item.

7

A circumstance mentioned in item 10 of the table in subclause 2(1) of Schedule 1.

The amount that is the whole of the duty payable.

\n```\n\n Rebate or refund set off against liability for excise duty\n (3) The amount of a rebate or refund of excise duty that is payable to a person:\n (a) may be set off against the whole, or part, of that person’s liability for excise duty; and\n (b) if the amount is set off as described in paragraph (a)—is taken to have been paid to the person.\n Refund amount for recovered fuel vapour\n (4) For item 1A of the table in subsection (2), the amount of refund that is payable to a person is equal to the sum of:\n (a) the amount of that duty that was paid on the quantity of goods classified to subitems 10.5, 10.6 and 10.7 of the Schedule to the Excise Tariff Act 1921; and\n (b) the amount of that duty that was paid on so much of the quantity of goods classified to subitems 10.10 and 10.12 of the Schedule to the Excise Tariff Act 1921 as does not exceed twice the quantity of goods mentioned in paragraph (a) of this subsection;\n multiplied by 0.0006442.\n\n> Note: Example: If excise duty was paid on 100,000 litres of gasoline (subitem 10.5) and 500,000 litres of diesel (subitem 10.10), and an application for a refund is made, the refund amount is the amount of duty that was paid on 100,000 litres of gasoline and 200,000 litres of diesel, multiplied by 0.0006442.","sortOrder":18},{"sectionNumber":"Part 3","sectionType":"part","heading":"Drawback of excise duty","content":"## Part 1—Preliminary\n\n### Division 1—Preliminary\n\n#### 1 Name\n\n This is the Excise Regulation 2015.\n\n#### 3 Authority\n\n This instrument is made under the Excise Act 1901.\n\n### Division 2—Simplified outline of this instrument\n\n#### 5 Simplified outline of this instrument\n\nThis instrument complements the Excise Act 1901 (the Act) by prescribing matters relating to excise.\n\nSection 78 of the Act sets up a framework for the remission, rebate and refund of excise duty. Part 2 of this instrument provides details of that framework, including the circumstances in which a remission, rebate or refund of excise duty may be made, and the amount of the remission, rebate or refund.\n\nSection 79 of the Act deals with drawback of excise duty. Part 3 of this instrument provides when drawback is, and is not, payable. The Part also prescribes the conditions to which the payment of drawback is subject.\n\nPart 4 of this instrument prescribes matters relating to particular goods, including tobacco leaf, LPG, compressed natural gas, stabilised crude petroleum oil and condensate. These matters relate to delivery, the amount of a penalty under the Act, notices, and the conversion of measurements.\n\nSections 61D and 61E of the Act set up a framework for permitting excisable goods sold in an outwards duty free shop, or an inwards duty free shop, to be delivered to, and exported by, relevant travellers. Part 5 of this instrument provides details of that framework, including the circumstances in which permission may be given or revoked, and conditions to which a permission is subject.\n\nPart 6 of this instrument prescribes which ship’s stores are liable to excise duty, and the manner in which samples of material and goods are to be taken. This Part also deals with what happens with a security if the CEO obtains judgment against a person in legal proceedings about the security.\n\nThis instrument replaces the Excise Regulations 1925. Part 7 provides transitional arrangements for the replacement of those regulations by this instrument.\n\n### Division 3—Definitions\n\n#### 6 Definitions\n\n> Note: A number of expressions used in this instrument are defined in the Act, including the following:\n\n (a) approved form;\n (b) CEO;\n (c) gaseous fuel.\n In this instrument:\n\n> Act means the Excise Act 1901.\n\n> airport shop goods: see subsection 48(2).\n\n> alcoholic beverage has the meaning given by section 77A of the Act.\n\n> alcohol manufacturer means a licensed manufacturer whose manufacturer licence authorises the manufacture of alcoholic beverages.\n\n> credited adjustment amount: see subclause 1(4) of Schedule 1.\n\n> departure area means a part of an airport or wharf that is set aside for the reception of relevant travellers who:\n\n (a) have complied with the laws of the Commonwealth relating to the departure of persons for places outside Australia; and\n (b) are yet to embark on an aircraft or ship for the relevant flight or relevant voyage concerned.\n\n> international flight:\n\n (a) in the case of a person leaving Australia—has the same meaning as in section 61D of the Act; and\n (b) in the case of a person entering Australia—has the same meaning as in section 61E of the Act.\n\n> inwards duty free shop has the same meaning as in section 61E of the Act.\n\n> off‑airport duty free shop means an outwards duty free shop other than an on‑airport duty free shop.\n\n> on‑airport duty free shop means an outwards duty free shop located in a departure area of an airport.\n\n> outwards duty free shop has the same meaning as in section 61D of the Act.\n\n> proprietor:\n\n (a) in relation to an outwards duty free shop—has the same meaning as in section 61D of the Act; and\n (b) in relation to an inwards duty free shop—has the same meaning as in section 61E of the Act.\n\n> relevant flight, in relation to a person who is a relevant traveller, means the international flight in relation to which the person is a relevant traveller.\n\n> relevant fuel: see subclause 1(2) of Schedule 1.\n\n> relevant traveller:\n\n (a) in the case of a person leaving Australia—has the same meaning as in section 61D of the Act; and\n (b) in the case of a person entering Australia—has the same meaning as in section 61E of the Act.\n\n> relevant voyage, in relation to a person who is a relevant traveller, means the international voyage (within the meaning of section 61D of the Act) in relation to which the person is a relevant traveller.\n\n> warehouse licence: see subsection 48(2).\n\n## Part 2—Remissions, rebates and refunds of excise duty\n\n### Division 1—Simplified outline of this Part\n\n#### 7 Simplified outline of this Part\n\nThis Part deals with the remission, rebate or refund of excise duty under the Act.\n\nThe CEO may make a remission, rebate or refund of excise duty in particular circumstances, which are set out in Division 2 and Schedule 1.\n\nSome of these circumstances require an application to be made for the remission, rebate or refund. The application must satisfy particular requirements, including being in the approved form. The CEO may require the applicant to provide records or give further information so that the CEO can verify that a circumstance applies. Some applications must be given to the CEO within a particular period.\n\nThe amount of a remission, rebate or refund of excise duty that may be made for a particular circumstance is set out in Division 4\\. The amount of a rebate or refund payable to a person may be set off against the whole, or part, of the person’s liability for excise duty.\n\n### Division 2—Circumstances for remission, rebate or refund\n\n#### 8 Circumstances for remission, rebate or refund of excise duty\n\n For paragraph 78(1)(b) of the Act, Schedule 1 prescribes circumstances in which a remission, rebate or refund of excise duty may be made by the CEO.\n\n> Note: An application is required in some circumstances (see Schedule 1).\n\n#### 9 Remission of excise duty—rounding down duty paid in cash\n\n For section 78 of the Act, if an amount of excise duty:\n (a) is to be paid in cash; and\n (b) is not a multiple of 5 cents;\n remission of the number of cents in excess of the next lower multiple of 5 cents may be made.\n\n### Division 3—Application for remission, rebate or refund\n\n#### 10 Application for remission, rebate or refund of excise duty\n\n (1) For clause 1 of Schedule 1, an application for a remission, rebate or refund of excise duty must:\n (a) be in the approved form; and\n (b) state, as far as practicable, the nature and particulars of the claim; and\n (c) be given to the CEO.\n (2) For the purpose of enabling the CEO to verify that a circumstance applies, or applied, in relation to goods to which an application relates:\n (a) the CEO may require the applicant to provide records or to give further information, or both; and\n (b) the applicant must comply with the requirement.\n\n#### 11 Period for making an application for refund or rebate of excise duty\n\n An application under section 10 for a refund or rebate of excise duty in a circumstance mentioned in an item in the following table must be given to the CEO within the period mentioned in the item.\n\n```html\n

Period for making an application for a refund or rebate of excise duty

Item

Circumstance

Period for giving application

1

A circumstance mentioned in item 1, 2, 3, 4 or 5 of the table in subclause 1(1) of Schedule 1.

Within:

(a) unless paragraph (b) applies—4 years after the day when the excise duty is paid; or

(b) if the application relates to goods that are tobacco products—12 months after the day when the excise duty is paid.

2

A circumstance mentioned in item 6 of the table in subclause 1(1) of Schedule 1.

Within:

(a) unless paragraph (b) applies—4 years after the day when the relevant by‑law is made; or

(b) if the application relates to goods that are tobacco products—12 months after the day when the relevant by‑law is made.

2A

A circumstance mentioned in item 7 or 7A of the table in subclause 1(1) of Schedule 1.

If the application relates to goods other than tobacco products—within 4 years after the day when the excise duty is paid.

3

A circumstance mentioned in item 9 or 10 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the end of the financial year in which the excise duty is paid.

4

A circumstance mentioned in item 11 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the final VOLWARE price for the month, from which the credited adjustment amount mentioned in the item is derived, is determined under subsection 7(3) of the Petroleum Excise (Prices) Act 1987.

5

A circumstance mentioned in item 12 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the relevant determination of the final VOLWARE price is amended as mentioned in the item.

5A

A circumstance mentioned in item 18 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the excise duty is paid.

6

A circumstance mentioned in item 22 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the excise duty is paid.

\n```\n\n### Division 4—Amount of remission, rebate or refund\n\n#### 12 Amount of remission, rebate or refund of excise duty\n\n (1) This section is made for subsection 78(2) of the Act.\n (2) The amount of a remission, rebate or refund of excise duty that may be made in a circumstance mentioned in an item of the following table is the amount mentioned in the item.\n\n```html\n

Amount of remission, rebate or refund in a circumstance

Item

Circumstance

Amount

1A

A circumstance mentioned in item 7A of the table in subclause 1(1) of Schedule 1.

The amount that is worked out under subsection (4) of this section.

1

A circumstance mentioned in item 8 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between the amount of duty paid and the correct amount of duty.

2

A circumstance mentioned in item 9 of the table in subclause 1(1) of Schedule 1.

The amount that is the whole of the duty paid.

3

A circumstance mentioned in item 10 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between:

(a) the amount of duty paid; and

(b) the amount of the duty ascertained at the end of the relevant financial year under whichever of section 6B, 6C, 6CA or 6D of the Excise Tariff Act 1921 applies.

4

A circumstance mentioned in item 11 of the table in subclause 1(1) of Schedule 1.

The amount that is equal to the negative amount mentioned in the item.

6

A circumstance mentioned in item 22 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between:

(a) the amount of duty paid; and

(b) the amount that is payable due to the amendments mentioned in the item.

7

A circumstance mentioned in item 10 of the table in subclause 2(1) of Schedule 1.

The amount that is the whole of the duty payable.

\n```\n\n Rebate or refund set off against liability for excise duty\n (3) The amount of a rebate or refund of excise duty that is payable to a person:\n (a) may be set off against the whole, or part, of that person’s liability for excise duty; and\n (b) if the amount is set off as described in paragraph (a)—is taken to have been paid to the person.\n Refund amount for recovered fuel vapour\n (4) For item 1A of the table in subsection (2), the amount of refund that is payable to a person is equal to the sum of:\n (a) the amount of that duty that was paid on the quantity of goods classified to subitems 10.5, 10.6 and 10.7 of the Schedule to the Excise Tariff Act 1921; and\n (b) the amount of that duty that was paid on so much of the quantity of goods classified to subitems 10.10 and 10.12 of the Schedule to the Excise Tariff Act 1921 as does not exceed twice the quantity of goods mentioned in paragraph (a) of this subsection;\n multiplied by 0.0006442.\n\n> Note: Example: If excise duty was paid on 100,000 litres of gasoline (subitem 10.5) and 500,000 litres of diesel (subitem 10.10), and an application for a refund is made, the refund amount is the amount of duty that was paid on 100,000 litres of gasoline and 200,000 litres of diesel, multiplied by 0.0006442.\n\n## Part 3—Drawback of excise duty\n\n### Division 1—Simplified outline of this Part\n\n#### 13 Simplified outline of this Part\n\nThis Part allows drawback of excise duty to be paid on the exportation of excisable goods for which excise duty has been paid.\n\nThe CEO may approve payment of drawback. If the CEO decides not to approve payment of drawback, the CEO must give a notice of the decision to the person claiming drawback. The notice must also state that the person may object to the decision.\n\nDrawback of excise duty is not payable for some goods. It is also not payable if excise duty has been refunded, or if goods are re‑landed in Australia after exportation.\n\nGenerally, drawback of excise duty is not payable unless certain conditions have been met. These conditions are set out in Division 3.\n\n### Division 2—Drawback of excise duty\n\n#### 14 Drawback of excise duty on goods\n\n (1) For section 79 of the Act, drawback of excise duty may be paid, in accordance with this Part, on the exportation of excisable goods for which excise duty has been paid.\n (2) The CEO may approve payment of drawback for the goods.\n (3) If the CEO decides not to approve payment of drawback for the goods, the CEO must, no later than 30 days after the date of the decision, give the person claiming the drawback a notice that:\n (a) sets out the decision; and\n (b) includes a statement to the effect that the person may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, to the decision.\n (4) Failure to comply with subsection (3) does not affect the validity of the decision.\n\n#### 15 When drawback of excise duty is not payable\n\n (1) Drawback of excise duty is not payable on the following:\n (a) stabilized crude petroleum oil;\n (b) condensate;\n (c) liquid petroleum obtained from naturally occurring petroleum gas.\n (2) Drawback of excise duty is not payable on the exportation of goods if:\n (a) the excise duty paid on the goods has been refunded; or\n (b) after exportation, the goods are re‑landed in Australia; or\n (c) the goods are relevant fuel.\n\n### Division 3—Conditions relating to drawback\n\n#### 16 Conditions relating to drawback of excise duty—general\n\n (1) Drawback of excise duty is not payable on the exportation of goods unless the conditions set out in the following table are met.\n\n```html\n

Conditions relating to drawback of excise duty

Item

Condition

1

Before exportation:

(a) the owner of the goods gives to the CEO a notice, in the approved form, of the owner’s intention to claim drawback on the exportation; and

(b) the goods are available at all reasonable times for examination by an officer.

2

Records are available at all reasonable times for examination by an officer, that show:

(a) that excise duty has been paid on the goods; and

(b) relevant details of the receipt, use and disposal of the goods by the owner.

3

A claim for drawback of excise duty paid on the goods:

(a) is in the approved form; and

(b) is given by the owner of the goods to the CEO after the exportation but no later than 12 months after the day on which the goods are exported.

4

The claim for drawback sets out:

(a) the amount of the claim; and

(b) a statement that, to the best of the knowledge, information and belief of the owner of the goods, the goods have not been, and are not intended to be, re‑landed in Australia; and

(c) such other information as the approved form requires.

5

The amount of the drawback:

(a) is at least $50; or

(b) meets the following requirements:

(i) the amount is claimed at the same time, and in the same approved form, as another claim or claims made by the owner of the goods for drawback on the exportation of other goods;

(ii) together the claims result in an aggregate amount of drawback of at least $50.

\n```\n\n (2) The CEO may:\n (a) in writing, exempt the owner of the goods from the application of item 1 of the table in subsection (1); or\n (b) approve payment of drawback in relation to the goods mentioned in item 1 of the table in subsection (1) even though a notice of intention was not given to the CEO as required by that item.\n (3) For item 3 of the table in subsection (1), the amount of the claim must not exceed the amount of excise duty paid on the goods.\n\n#### 17 Additional conditions relating to drawback of excise duty—examining, packing, securing and marking goods\n\n (1) If the owner of goods has given to the CEO a notice of intention to claim drawback on the exportation of goods under item 1 of the table in subsection 16(1), the CEO may, by notice in writing to the owner of the goods, require the owner to deal with the goods as directed by the CEO.\n (2) If the CEO has given notice under subsection (1) to the owner of goods, drawback of excise duty is not payable on the exportation of the goods unless the owner has complied with the directions of the CEO.\n\n#### 18 Assistance to be given to officers\n\n A person who intends to claim drawback on the exportation of goods must, by all reasonable means, facilitate:\n (a) the examination or re‑examination of the goods by an officer; and\n (b) the taking of a correct account of the goods by an officer; and\n (c) the supervision, by an officer, of the packing of the goods.\n\n## Part 4—Tobacco, fuel, and delivery of certain goods without entry\n\n### Division 1—Simplified outline of this Part\n\n#### 19 Simplified outline of this Part\n\nThis Part deals with some particular kinds of goods.\n\nDivision 2 deals with tobacco. Australian tobacco leaf may be delivered for a purpose approved by the CEO, or if the tobacco leaf is to be destroyed and the CEO has approved the delivery. The Division also provides how to work out the amount of duty used to determine the amount of a penalty for various offences under the Act.\n\nDivision 3 deals with fuel. A notice under section 77L of the Act must include particular words. The Division also sets out circumstances in which a notice under that section is not required, and explains how to convert measurements of LPG and compressed natural gas.\n\nDivision 4 provides conditions for the delivery for home consumption, without entry, of stabilised crude petroleum oil and condensate.\n\n### Division 2—Matters relating to tobacco\n\n#### 20 Delivery of Australian tobacco leaf\n\n For section 164 of the Act, Australian tobacco leaf may be delivered:\n (a) for a purpose approved by the CEO; or\n (b) if:\n (i) it is to be destroyed; and\n (ii) the CEO has approved the delivery.\n\n> Note: Examples of purposes that might be approved by the CEO are medical purposes, scientific purposes, horticultural purposes and agricultural purposes.\n\n#### 21 Amount of duty to determine the amount of a penalty\n\n (1) This section sets out how to work out the amount of duty that is to be used to determine the amount of a penalty relating to a quantity of tobacco leaf.\n\n> Note: This section is made for paragraph (b) of the penalty in each of subsections 28(1), 30(1), 31(1), 33(1), 35(1), 39K(2) and (3), 39M(2), 44(4) and (8), 117C(1), 117D(1), 117F(1) and 117H(1) of the Act.\n\n (2) If the tobacco leaf was seized in a bale, the amount of duty is worked out using the formula:\n ![Start formula open bracket Weight minus 2 close bracket times Rate end formula](image.002.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight ‑ 2 means the gross weight of the bale and the tobacco leaf, in kilograms, minus 2 kilograms.\n\n (3) If:\n (a) the tobacco leaf was not seized; and\n (b) there is sufficient evidence to show that the quantity of tobacco leaf was in a bale;\n the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means 100 kilograms.\n\n (4) If the tobacco leaf was seized in unbaled form, the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means the weight of the tobacco leaf, in kilograms.\n\n (5) If:\n (a) the tobacco leaf was not seized; and\n (b) there is sufficient evidence to show that the quantity of tobacco leaf was in unbaled form;\n the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means the weight of the tobacco leaf, in kilograms, as shown by the evidence.\n\n### Division 3—Matters relating to fuel\n\n#### 22 Sales or supplies of LPG to which LPG remission applies—contents of notice\n\n For subsection 77L(3) of the Act, a notice given under subsection 77L(2) of the Act must include the words “Not to be used, or supplied, for transport use. Penalties apply.”.\n\n#### 23 Sales or supplies of LPG to which LPG remission applies—circumstances when notice is not required\n\n For subsection 77L(4) of the Act, a notice is not required to be given in any of the following circumstances:\n (a) the LPG is being supplied in, or into, a container that can contain no more than 210 kilograms of LPG;\n (b) the LPG:\n (i) is being supplied to residential premises (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999); and\n (ii) is not being supplied, in part or in full, for the purpose of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999).\n\n#### 24 Conversion of measurements of LPG and compressed natural gas\n\n Converting measurements of LPG\n (1) For the purposes of the Excise Acts and for determining a person’s liability to pay duty, a quantity of LPG may be converted to litres at the rate of 1 kilogram of LPG to 1.885 litres of LPG if the quantity of LPG:\n (a) is entered for home consumption as a quantity measured in kilograms; and\n (b) is not measured using volumetric measurement equipment to calculate the amount of duty.\n (2) If:\n (a) a person’s first dealing with a quantity of LPG in a financial year, for the purpose of determining the person’s liability to pay duty on LPG in the financial year, uses kilograms or litres; and\n (b) the person proposes to deal with another quantity of LPG in that financial year, for the same purpose in that financial year, using the other unit of measurement;\n the CEO is not required to accept the other unit of measurement, but may give the person permission to use the other unit.\n Converting measurements of compressed natural gas\n (3) For the purposes of the Excise Acts, a quantity of compressed natural gas that is measured in megajoules may be converted to kilograms at the rate of 1 megajoule of compressed natural gas to 0.01893 kilograms of compressed natural gas.\n\n### Division 4—Delivery of stabilised crude petroleum oil and condensate without entry\n\n#### 25 Delivery of stabilised crude petroleum oil and condensate for home consumption without entry\n\n (1) For subparagraph 61C(1)(b)(ii) of the Act, the following goods are prescribed:\n (a) stabilised crude petroleum oil to which item 20 of the Schedule to the Excise Tariff Act 1921 applies;\n (b) condensate to which item 21 of the Schedule to the Excise Tariff Act 1921 applies.\n (2) For paragraph 61C(3)(d) of the Act, the following conditions are prescribed for those goods:\n (a) that the person gives the CEO a return, in the approved form, on the day of each calendar month specified by the CEO in the person’s permission;\n (b) that the return includes particulars about the goods that have, during the previous month, been delivered into home consumption under the permission.\n\n## Part 5—Duty free shops\n\n### Division 1—Simplified outline of this Part\n\n#### 26 Simplified outline of this Part\n\nThis Part deals with permission for excisable goods sold in an outwards duty free shop, or an inwards duty free shop, to be delivered to, and exported by, relevant travellers.\n\nThe CEO may give permission if an application is made in an approved form and certain pre‑conditions are satisfied.\n\nPermission may be revoked if a particular condition is not complied with, or revocation is necessary for the protection of the revenue or for ensuring compliance with the Excise Acts. For a permission in relation to an inwards duty free shop, the permission may also be revoked if the lease, licence or authority to operate the shop has expired or been cancelled.\n\nDivision 3 sets out conditions to which a permission in relation to goods sold in an outwards duty free shop is subject. Divisions 4 and 5 set out additional conditions for off‑airport duty free shops and on‑airport duty free shops. Subdivision B of Division 7 sets out conditions to which a permission in relation to goods sold in an inwards duty free shop is subject.\n\nDivision 6 deals with proof of the export of goods purchased at off‑airport duty free shops. It also includes special provisions relating to the purchase of liquids, aerosols, gels, creams and pastes (known as LAG products) at off‑airport duty free shops.\n\n### Division 2—Permission for outwards duty free shops\n\n#### 27 Circumstances in which permission may be given—application\n\n For subsection 61D(2) of the Act, the CEO may give permission in relation to an outwards duty free shop only if an application for permission is made in the approved form.\n\n#### 28 Matters to be taken into account—off‑airport duty free shop\n\n For subsection 61D(2) of the Act, when deciding whether to give permission in relation to an off‑airport duty free shop, the CEO must take into account whether the proprietor of the shop to which the permission would relate is likely to be able to comply with the conditions set out in sections 37 and 38 of this instrument.\n\n#### 29 Period of effect of permission\n\n For subsection 61D(2) of the Act, if permission is given, the permission has effect:\n (a) starting on the day when the permission is given; and\n (b) for the period specified in the permission.\n\n#### 30 Revocation of permission\n\n (1) This section is made for subsection 61D(13) of the Act.\n (2) Each of the following are grounds on which a permission in relation to an outwards duty free shop may be revoked:\n (a) that a condition:\n (i) to which the permission is subject; and\n (ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;\n has not been complied with;\n (b) that revocation of the permission is necessary:\n (i) for the protection of the revenue; or\n (ii) for ensuring compliance with the Excise Acts.\n\n### Division 3—Conditions for outwards duty free shops\n\n#### 31 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an outwards duty free shop is subject.\n\n#### 32 Arrangements and proof of travel and export\n\n (1) The proprietor of the shop must not sell the goods to a person who is in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has shown to the proprietor a ticket, or other document approved by the CEO under paragraph 61D(7)(b) of the Act, that shows that the person is entitled to make the traveller’s relevant flight or relevant voyage.\n (2) The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has given the proprietor, orally or in writing, the particulars of the intended exportation of the goods by the person required under paragraph 36(1)(b) or 45(1)(b); and\n (c) the agreement is subject to the condition that the sale takes place in the shop.\n (3) The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document approved by the CEO under paragraph 61D(7)(b) of the Act, that confirms the particulars, mentioned in paragraph (2)(b), that were given to the proprietor.\n (4) The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to the relevant traveller are:\n (a) to be transferred to the proprietor, or an employee or agent of the proprietor, upon the return of the relevant traveller to Australia; or\n (b) to remain with the proprietor or an employee or agent of the proprietor.\n\n#### 33 Recognition of obligations\n\n A relevant traveller to whom the goods are sold in the shop must, at or before the time of delivery of the goods, sign a recognition, in the approved form, of the traveller’s obligations concerning the export of the goods.\n\n### Division 4—Additional conditions for off‑airport duty free shops\n\n#### Subdivision A—Preliminary\n\n#### 34 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an off‑airport duty free shop is subject.\n\n#### Subdivision B—Conditions for proprietor of shop\n\n#### 35 Delivery of goods\n\n (1) The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller earlier than the 60th day before the day on which, according to the ticket or other document shown to the proprietor under paragraph 32(1)(b) or subsection 32(3), the traveller’s relevant flight or relevant voyage is to depart.\n (2) The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller unless they are enclosed in a package:\n (a) that is sealed in such a manner that the goods cannot be removed from it without the seal being broken; and\n (b) if the package is of a size that it may (in accordance with the conditions applying to the relevant traveller on the relevant flight or relevant voyage) be carried in the cabin of the aircraft or ship—that is transparent enough for the goods to be easily identified without the seal of the package being broken.\n\n#### 36 Invoice for goods to be delivered\n\n (1) At the time of the sale of the goods that are to be delivered from the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in triplicate, specifying the following:\n (a) the name and usual residential address of the relevant traveller;\n (b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller:\n (i) the date of departure;\n (ii) the airport or wharf of departure;\n (iii) for a relevant flight—the flight number or other designation of the flight;\n (iv) for a relevant voyage—the name of the ship and the number or other designation of the voyage;\n (v) the number or other identification of the traveller’s ticket or other document approved by the CEO for paragraph 61D(7)(b) of the Act;\n (c) a precise description of the goods, including:\n (i) the quantity, in figures, of each item of the goods; and\n (ii) the total number, in words, of the items mentioned in the invoice; and\n (iii) the sale amount, in figures, of each item or quantity of items; and\n (iv) the total sale amount of those items and quantities of items.\n (2) The invoice must be one of a series of sequentially numbered invoices.\n (3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.\n (4) After preparing the invoice, the proprietor must:\n (a) place one copy with the goods inside the package mentioned in subsection 35(2); and\n (b) place one copy in a waterproof envelope and attach that envelope securely to the outside of the package; and\n (c) retain one copy in the proprietor’s own records.\n (5) For a package mentioned in paragraph 35(2)(b), the copy of the invoice mentioned in paragraph (4)(a) must be positioned so that it may be read without the seal of the package being broken.\n\n#### 37 Giving information to the CEO\n\n (1) The condition in this section applies if the CEO requires the proprietor of the shop to comply with the condition in a particular case.\n (2) The proprietor must give to the CEO the following information about a sale of the goods from the shop to a relevant traveller:\n (a) the name of the shop;\n (b) the name of the relevant traveller;\n (c) the date and time of departure of the traveller’s relevant flight or relevant voyage;\n (d) for a relevant flight—the number or other designation of the flight;\n (e) for a relevant voyage—the name of the ship and the number or other designation of the voyage;\n (f) a full description of any item of the goods included in the sale having a sale amount of at least $500;\n (g) the total number of items of the goods included in the sale;\n (h) the total number of packages mentioned in subsection 35(2) in which the goods included in the sale are packed;\n (i) the total number of the packages that are packages mentioned in paragraph 35(2)(b);\n (j) the total number of the packages that are not packages mentioned in paragraph 35(2)(b);\n (k) the invoice numbers for all invoices relating to the sale.\n (3) The proprietor must give the information to the CEO:\n (a) before the date of departure mentioned in paragraph (2)(c); and\n (b) in a manner approved by the CEO.\n\n#### 38 Packages to be examined\n\n (1) This section applies in relation to a package mentioned in subsection 35(2) that is prepared by the proprietor of the shop for a relevant traveller.\n (2) If the package:\n (a) is surrendered by the relevant traveller for carriage otherwise than in the cabin of the aircraft or ship; or\n (b) is taken by the relevant traveller into a departure area;\n the proprietor must, at the point of surrender or within the departure area, cause the package to be examined to check whether it remains sealed and whether it has been tampered with.\n (3) If the package remains sealed and has not been tampered with, the proprietor must cause the copy of the invoice mentioned in paragraph 36(4)(b) to be removed from the package.\n (4) Subsection (5) applies if:\n (a) the package is no longer sealed or has been otherwise tampered with; or\n (b) the copy of the invoice enclosed in the package does not correspond with the copy of the invoice that was attached to the package; or\n (c) the copy of the invoice that was required to be enclosed in the package is not enclosed; or\n (d) the copy of the invoice that was required to be attached to the package is not attached; or\n (e) the goods enclosed in the package are not as specified in the copy of the invoice enclosed in, or attached to, the package.\n (5) The proprietor must give to the CEO a notice specifying:\n (a) the name of the relevant traveller; and\n (b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller:\n (i) the date and time of the departure of the flight or voyage;\n (ii) for a relevant flight—the number or other designation of the flight;\n (iii) for a relevant voyage—the name of the ship and the number or other designation of the voyage; and\n (c) the nature of the discrepancy identified under subsection (4).\n\n#### 39 Giving a return and paying excise duty\n\n (1) The proprietor of the shop must comply with this section within 21 working days of the shop after the end of a month.\n (2) The proprietor must lodge with the CEO a return setting out the following:\n (a) the name of the shop;\n (b) the invoice number of each invoice:\n (i) prepared in accordance with section 36 for the goods delivered from the shop for export; and\n (ii) that specifies under that section a date of departure that is in the month; and\n (iii) a copy of which was not removed during the month in accordance with subsection 38(3) from a package containing the goods;\n (c) the invoice number of each invoice:\n (i) that meets the requirements of subparagraphs (b)(i) and (ii); and\n (ii) a copy of which was removed during the month in accordance with subsection 38(3); and\n (iii) for which an electronic record has not been provided in accordance with section 46;\n (d) for each invoice mentioned in paragraph (b) or (c):\n (i) the particulars required to be set out in the invoice; and\n (ii) the amount of excise duty payable for the goods to which the invoice relates.\n (3) The proprietor must pay to the CEO an amount equal to the sum of the amounts of excise duty specified in the return.\n\n#### Subdivision C—Conditions for relevant traveller\n\n#### 40 Application of Subdivision\n\n This Subdivision applies to:\n (a) a relevant traveller to whom the goods were sold; and\n (b) the proprietor of the shop in which the goods were sold.\n\n#### 41 Package not to be interfered with\n\n (1) If an invoice is attached to the outside of a package which contains the goods, the relevant traveller must not:\n (a) remove, alter or otherwise interfere with the invoice; or\n (b) allow the invoice to be removed, altered or interfered with (except as required or authorised by or under the Act).\n (2) The relevant traveller must not, before the exportation of the goods:\n (a) break the seals on, or otherwise tamper with the integrity of, a package which contains the goods; or\n (b) allow (except as required or authorised by or under the Act):\n (i) the seals to be broken on a package containing the goods; or\n (ii) the integrity of a package containing the goods to be otherwise tampered with.\n\n#### 42 Package to be examined\n\n (1) This section applies if the relevant traveller:\n (a) surrenders a package containing the goods for carriage otherwise than in the cabin of an aircraft or ship; or\n (b) takes a package containing the goods into a departure area.\n (2) The relevant traveller must:\n (a) present the package, sealed and with the copy of the invoice attached, to the proprietor, or an employee or agent of the proprietor; and\n (b) permit the proprietor, or the employee or agent of the proprietor, to examine the package and to remove the copy of the invoice.\n\n#### 43 If goods are not exported as intended\n\n (1) If the relevant traveller does not export the goods on the relevant flight or the relevant voyage specified in the invoice for the goods, the relevant traveller must notify the proprietor by noon on the next working day of the shop after the date of departure (the original departure date) specified in the invoice.\n (2) If the relevant traveller intends to export the goods on a subsequent flight that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:\n (a) notify the proprietor of that intention;\n (b) provide the proprietor with the following:\n (i) the flight number or other designation of the flight;\n (ii) particulars of the intended date and time of departure of that flight.\n (3) If the relevant traveller intends to export the goods on a subsequent voyage that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:\n (a) notify the proprietor of that intention;\n (b) provide the proprietor with the following:\n (i) the name of the ship and voyage number or other designation of the voyage;\n (ii) particulars of the intended date and time of departure of that voyage.\n (4) If the relevant traveller does not intend to export the goods as mentioned in subsection (2) or (3), the relevant traveller must:\n (a) notify the proprietor accordingly; and\n (b) return the goods to the shop no later than the close of business of the shop on the second working day of the shop after the departure time on the original departure date.\n (5) Subsection (6) applies if:\n (a) the relevant traveller notifies the proprietor under subsection (2) or (3) of the intention to export the goods on a subsequent flight or voyage; and\n (b) the relevant traveller does not so export the goods.\n (6) The relevant traveller must:\n (a) no later than noon on the next working day of the shop after the date of departure specified in the notice of intention under paragraph (2)(a) or (3)(a), notify the proprietor that the goods have not been so exported; and\n (b) no later than the close of business of the shop on the second working day after that specified date of departure, return the goods to the shop.\n\n### Division 5—Additional conditions for on‑airport duty free shops\n\n#### 44 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an on‑airport duty free shop is subject.\n\n#### 45 Invoice for goods\n\n (1) At the time of the sale of the goods at the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in duplicate, specifying the following:\n (a) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the name and usual residential address of the relevant traveller;\n (b) the following particulars about the relevant flight for the intended exportation of the goods by the relevant traveller:\n (i) the date of departure;\n (ii) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the airport of departure;\n (iii) the flight number or other designation of the flight;\n (c) a precise description of the goods, including:\n (i) the quantity of each item of the goods; and\n (ii) the sale amount of each item or quantity of items; and\n (iii) the total sale amount of those items and quantities of items.\n (2) The invoice must be one of a series of sequentially numbered invoices.\n (3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.\n (4) After preparing an invoice, the proprietor of the shop must:\n (a) place one copy with the goods that are to be delivered to the relevant traveller; and\n (b) retain one copy in the proprietor’s own records.\n\n### Division 6—Other matters relating to outwards duty free shops\n\n#### 46 Proof of export of goods—off‑airport duty free shops\n\n (1) This section is made for paragraph 61D(10)(b) of the Act and applies in relation to an off‑airport duty free shop.\n (2) The way for providing proof is by providing an electronic record of the invoice number of each invoice for which a copy was removed, in accordance with subsection 38(3), from the package in which the goods are enclosed.\n (3) The time for providing proof is 10 working days of the shop after the date of departure of the relevant traveller mentioned in that paragraph.\n\n#### 47 Sealed bag arrangements for LAG products—off‑airport duty free shops\n\n (1) This section applies if:\n (a) a person purchases a liquid, aerosol, gel, cream or paste (a LAG product) at an off‑airport duty free shop; and\n (b) the delivery and export of the LAG product is the subject of a permission under subsection 61D(2) of the Act; and\n (c) the permission is subject to a condition set out in section 38, 39, 41 or 42 of this instrument; and\n (d) the person deals with the LAG product in accordance with an arrangement (known as a “sealed bag arrangement”) that:\n (i) is administered by the Australian Taxation Office and the Department administered by the Minister administering Part XII of the Customs Act 1901; and\n (ii) is consistent with the requirements of Subdivision 4.1.1A of the Aviation Transport Security Regulations 2005.\n (2) The delivery and export of the LAG product is taken to comply with the conditions in subsections 32(1) to (3) and Subdivisions B and C of Division 4.\n\n### Division 7—Inwards duty free shops\n\n#### Subdivision A—Permission for inwards duty free shops\n\n#### 48 Circumstances in which permission may be given—application\n\n (1) For subsection 61E(2) of the Act, the CEO may give permission in relation to an inwards duty free shop only if:\n (a) the applicant for the permission:\n (i) is the holder of a warehouse licence authorising the sale of airport shop goods at the inwards duty free shop; and\n (ii) has been granted a lease or licence, and an authority, to operate an inwards duty free shop on land within the airport; and\n (b) the application for permission is made in the approved form.\n (2) In this instrument:\n\n> airport shop goods has the same meaning as in section 61E of the Act.\n\n> warehouse licence has the same meaning as in section 61D of the Act.\n\n#### 49 Period of effect of permission\n\n For subsection 61E(2) of the Act, if permission is given, the permission has effect:\n (a) starting on the day when the permission is given; and\n (b) for the period specified in the permission.\n\n#### 50 Revocation of permission\n\n (1) This section is made for subsection 61E(11) of the Act.\n (2) Each of the following are grounds on which a permission in relation to an inwards duty free shop may be revoked:\n (a) that a condition:\n (i) to which the permission is subject; and\n (ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;\n has not been complied with;\n (b) that revocation of the permission is necessary:\n (i) for the protection of the revenue; or\n (ii) for ensuring compliance with the Excise Acts;\n (c) that a lease, licence or authority to operate the inwards duty free shop on land within the airport has expired or been cancelled.\n\n#### Subdivision B—Conditions for inwards duty free shops\n\n#### 51 Preliminary\n\n For subsection 61E(2) of the Act, this Subdivision sets out conditions to which a permission in relation to goods sold in an inwards duty free shop is subject.\n\n#### 52 Arrangements and proof of travel\n\n (1) The proprietor of the shop must not sell the goods to a person who is in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has shown to the proprietor a ticket, or other document, that shows that the person has arrived in Australia on an international flight.\n (2) The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:\n (a) the person is, or intends to be, a relevant traveller; and\n (b) the person has given the proprietor, orally or in writing:\n (i) the date of the person’s arrival or intended arrival in Australia; and\n (ii) the flight number or other designation of the international flight on which the person arrived or intends to arrive; and\n (c) the proprietor has informed the person of:\n (i) the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of excise duty; and\n (ii) the conditions with which, for the purposes of the Customs Acts (within the meaning of the Customs Act 1901), a relevant traveller must comply in relation to the purchase of goods at the shop; and\n (d) the agreement is subject to the condition that the sale takes place in the shop.\n (3) The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document, that confirms the information given to the proprietor under subparagraph (2)(b)(ii).\n (4) The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to that relevant traveller under the permission are:\n (a) to be transferred to the proprietor, or an employee or agent of the proprietor, after the relevant traveller has cleared customs; or\n (b) to remain with the proprietor or an employee or agent of the proprietor.\n\n#### 53 Signs to be displayed\n\n (1) The proprietor of the shop must display in the shop signs, in the approved form, that clearly state:\n (a) the conditions with which, for the purposes of the Excise Acts, a relevant traveller must comply in relation to the purchase of the goods at the shop; and\n (b) if alcoholic beverages or tobacco products are for sale in the shop—the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of excise duty.\n (2) The signs must be reasonably prominent and in enough numbers to give reasonable notice to relevant travellers of the matters mentioned in subsection (1).\n\n## Part 6—Stores, securities and samples\n\n### Division 1—Simplified outline of this Part\n\n#### 54 Simplified outline of this Part\n\nGenerally, ship’s stores that are liable to excise duty are alcoholic beverages and tobacco products. Liability may depend on the quantity of the goods and the circumstances in which they are purchased.\n\nThis Part also sets out what happens if a person has given the CEO a security under the Act and the CEO obtains a judgment against the person in relation to the security, and sets out procedures for taking samples of material and goods.\n\n### Division 2—Stores, securities and samples\n\n#### 55 Ship’s stores liable to excise duty\n\n (1) For subsection 160A(1) of the Act, this section sets out ship’s stores that are liable to excise duty.\n (2) The ship’s stores liable to excise duty are those consisting of:\n (a) alcoholic beverages (other than beer) sold to a passenger or member of the crew of a ship, other than by the glass or nip; or\n (b) cigars sold to a passenger or to a member of the crew of a ship, other than by the individual packet, tin or box containing 25 or less cigars; or\n (c) cigarettes sold to a passenger or to a member of the crew of a ship, other than by the individual packet or tin containing 50 or less cigarettes; or\n (d) tobacco products (other than those mentioned in paragraphs (b) and (c)) sold to a passenger or to a member of the crew of a ship in a quantity that exceeds 120 grams in weight; or\n (e) alcoholic beverages (including beer), cigarettes, cigars or other tobacco products sold to a person other than a passenger or a member of the crew of a ship.\n\n#### 56 Judgment in legal proceedings about a security\n\n (1) This section applies if:\n (a) a person has given the CEO a security under the Act; and\n (b) the CEO obtains a judgment against the person in legal proceedings about the security.\n (2) The CEO may retain as much of the security as is needed to satisfy the judgment and costs.\n (3) Any security retained becomes the property of the Commonwealth.\n (4) If the security does not satisfy the judgment and costs, the CEO may enforce the judgment to obtain payment of the balance remaining due under the judgment.\n (5) If the CEO is entitled to retain a security that is not cash, the CEO may dispose of the security:\n (a) by auction or private sale; or\n (b) in another manner that is, in the CEO’s opinion, most favourable to the person.\n (6) If the CEO disposes of a security under subsection (5):\n (a) the net proceeds of the disposal may be retained as described in subsection (2); and\n (b) a certificate:\n (i) signed by the CEO; and\n (ii) setting out the security disposed of and the net proceeds of the disposal;\n is taken to be proof of the disposal and the amount of the net proceeds.\n (7) The person is entitled to as much (if any) of a security as has not been retained by the CEO under this section if the security:\n (a) expires; or\n (b) is cancelled, discharged, released or satisfied.\n\n#### 57 Manner of taking samples\n\n (1) For section 106 of the Act, the manner in which a sample is to be taken by an officer is as follows:\n (a) the officer must, in the presence of the person (or an agent or employee of the person) from whom the sample is taken:\n (i) divide the sample into 3 equal parts; and\n (ii) label or mark, and securely seal, each part;\n (b) the officer must:\n (i) give one part to the person (or the person’s agent or employee); and\n (ii) deliver another part (the analyst’s part) to an analyst approved by the CEO; and\n (iii) retain the third part for any further examination.\n (2) For subparagraph (1)(b)(ii), the analyst’s part may be delivered to the analyst:\n (a) in person; or\n (b) by registered post; or\n (c) in another manner approved by the CEO.\n\n## Part 7—Transitional matters relating to the repeal of the Excise Regulations 1925\n\n#### 58 Things done under the Excise Regulations 1925\n\n (1) If:\n (a) a thing was done for a particular purpose under the Excise Regulations 1925 as in force immediately before those Regulations were repealed; and\n (b) the thing could be done for that purpose under this instrument;\n the thing has effect for the purposes of this instrument as if it had been done under this instrument.\n (2) Without limiting subsection (1), a reference in that subsection to a thing being done includes a reference to a notice, application or other instrument being given or made.\n\n#### 59 Application of the Excise Regulations 1925 to permissions under the Act\n\n (1) Despite the repeal of the Excise Regulations 1925, those Regulations (the old regulations) as in force immediately before they were repealed continue to apply in relation to a permission in force at that time under section 61C, 61D or 61E of the Act.\n (2) However, if the permission is amended after that time:\n (a) the old regulations cease to apply in relation to the permission when the amendment takes effect (the amendment time); and\n (b) from the amendment time, this instrument applies in relation to the permission as if the permission had been given after the repeal of the old regulations.\n (3) If an application for a permission under section 61C, 61D or 61E of the Act had been made before the repeal of the old regulations, but no decision had been made on the application at the time of the repeal, this instrument applies in relation to the application as if the application had been made after the repeal.\n\n## Part 8—Other application and transitional matters\n\n#### 60 Application provision relating to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017\n\n The amendments made by Schedule 1 to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017 apply in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2017.\n\n#### 61 Application provision relating to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018\n\n The amendments made by Part 1 of Schedule 1 to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018 apply in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2019.\n\n#### 62 Application and transitional provisions relating to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021\n\n (1) The amendments made by Schedule 1 to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021 apply in relation to alcoholic beverages that are entered for home consumption on or after 1 July 2021.\n (2) Treat the references in paragraphs (b), (c) and (e) of item 10 of the table in subclause 2(1) of Schedule 1 to “this item” as including references to “item 21 of the table in subclause 1(1) of Schedule 1, as in force before the commencement of the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021”.\n (3) Despite subsection (1), item 21 of the table in subclause 1(1) of Schedule 1 does not apply in relation to an alcoholic beverage entered for home consumption before 1 June 2021 unless excise duty is paid on the alcoholic beverage on or before 30 June 2021.\n (4) Despite subsection (1), item 21 of the table in subclause 1(1) of Schedule 1 applies in relation to an alcoholic beverage as if the reference in subparagraph (c)(i) of the item to $100,000 were a reference to $8,333 if:\n (a) the alcoholic beverage was entered for home consumption in the period beginning on 1 June 2021 and ending on 30 June 2021; and\n (b) excise duty is paid on the alcoholic beverage on or after 1 July 2021.\n\n#### 63 Application provision relating to the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024\n\n (1) The amendments made by the amending regulations (other than item 16) apply to goods on which excise duty is paid on or after 1 July 2024.\n (2) The amendment made by item 16 of the amending regulations, in relation to a remission of excise duty without an application in a circumstance mentioned in item 11 of the table in subclause 2(1) of Schedule 1 to this instrument, applies to goods on which excise duty is payable on or after 1 January 2025.\n (3) In this section:\n\n> amending regulations means the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024.\n\n#### 64 Application provision relating to the Excise Amendment (Remission Increase for Distillers and Brewers) Regulations 2025\n\n The amendments made by Schedule 1 to the Excise Amendment (Remission Increase for Distillers and Brewers) Regulations 2025 apply in relation to alcoholic beverages that are entered for home consumption on or after 1 July 2026.","sortOrder":19},{"sectionNumber":"13","sectionType":"section","heading":"Simplified outline of this Part","content":"#### 13 Simplified outline of this Part\n\nThis Part allows drawback of excise duty to be paid on the exportation of excisable goods for which excise duty has been paid.\n\nThe CEO may approve payment of drawback. If the CEO decides not to approve payment of drawback, the CEO must give a notice of the decision to the person claiming drawback. The notice must also state that the person may object to the decision.\n\nDrawback of excise duty is not payable for some goods. It is also not payable if excise duty has been refunded, or if goods are re‑landed in Australia after exportation.\n\nGenerally, drawback of excise duty is not payable unless certain conditions have been met. These conditions are set out in Division 3.","sortOrder":21},{"sectionNumber":"14","sectionType":"section","heading":"Drawback of excise duty on goods","content":"#### 14 Drawback of excise duty on goods\n\n (1) For section 79 of the Act, drawback of excise duty may be paid, in accordance with this Part, on the exportation of excisable goods for which excise duty has been paid.\n (2) The CEO may approve payment of drawback for the goods.\n (3) If the CEO decides not to approve payment of drawback for the goods, the CEO must, no later than 30 days after the date of the decision, give the person claiming the drawback a notice that:\n (a) sets out the decision; and\n (b) includes a statement to the effect that the person may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, to the decision.\n (4) Failure to comply with subsection (3) does not affect the validity of the decision.","sortOrder":23},{"sectionNumber":"15","sectionType":"section","heading":"When drawback of excise duty is not payable","content":"#### 15 When drawback of excise duty is not payable\n\n (1) Drawback of excise duty is not payable on the following:\n (a) stabilized crude petroleum oil;\n (b) condensate;\n (c) liquid petroleum obtained from naturally occurring petroleum gas.\n (2) Drawback of excise duty is not payable on the exportation of goods if:\n (a) the excise duty paid on the goods has been refunded; or\n (b) after exportation, the goods are re‑landed in Australia; or\n (c) the goods are relevant fuel.","sortOrder":24},{"sectionNumber":"16","sectionType":"section","heading":"Conditions relating to drawback of excise duty—general","content":"#### 16 Conditions relating to drawback of excise duty—general\n\n (1) Drawback of excise duty is not payable on the exportation of goods unless the conditions set out in the following table are met.\n\n```html\n

Conditions relating to drawback of excise duty

Item

Condition

1

Before exportation:

(a) the owner of the goods gives to the CEO a notice, in the approved form, of the owner’s intention to claim drawback on the exportation; and

(b) the goods are available at all reasonable times for examination by an officer.

2

Records are available at all reasonable times for examination by an officer, that show:

(a) that excise duty has been paid on the goods; and

(b) relevant details of the receipt, use and disposal of the goods by the owner.

3

A claim for drawback of excise duty paid on the goods:

(a) is in the approved form; and

(b) is given by the owner of the goods to the CEO after the exportation but no later than 12 months after the day on which the goods are exported.

4

The claim for drawback sets out:

(a) the amount of the claim; and

(b) a statement that, to the best of the knowledge, information and belief of the owner of the goods, the goods have not been, and are not intended to be, re‑landed in Australia; and

(c) such other information as the approved form requires.

5

The amount of the drawback:

(a) is at least $50; or

(b) meets the following requirements:

(i) the amount is claimed at the same time, and in the same approved form, as another claim or claims made by the owner of the goods for drawback on the exportation of other goods;

(ii) together the claims result in an aggregate amount of drawback of at least $50.

\n```\n\n (2) The CEO may:\n (a) in writing, exempt the owner of the goods from the application of item 1 of the table in subsection (1); or\n (b) approve payment of drawback in relation to the goods mentioned in item 1 of the table in subsection (1) even though a notice of intention was not given to the CEO as required by that item.\n (3) For item 3 of the table in subsection (1), the amount of the claim must not exceed the amount of excise duty paid on the goods.","sortOrder":26},{"sectionNumber":"17","sectionType":"section","heading":"Additional conditions relating to drawback of excise duty—examining, packing, securing and marking goods","content":"#### 17 Additional conditions relating to drawback of excise duty—examining, packing, securing and marking goods\n\n (1) If the owner of goods has given to the CEO a notice of intention to claim drawback on the exportation of goods under item 1 of the table in subsection 16(1), the CEO may, by notice in writing to the owner of the goods, require the owner to deal with the goods as directed by the CEO.\n (2) If the CEO has given notice under subsection (1) to the owner of goods, drawback of excise duty is not payable on the exportation of the goods unless the owner has complied with the directions of the CEO.","sortOrder":27},{"sectionNumber":"18","sectionType":"section","heading":"Assistance to be given to officers","content":"#### 18 Assistance to be given to officers\n\n A person who intends to claim drawback on the exportation of goods must, by all reasonable means, facilitate:\n (a) the examination or re‑examination of the goods by an officer; and\n (b) the taking of a correct account of the goods by an officer; and\n (c) the supervision, by an officer, of the packing of the goods.","sortOrder":28},{"sectionNumber":"Part 4","sectionType":"part","heading":"Tobacco, fuel, and delivery of certain goods without entry","content":"## Part 1—Preliminary\n\n### Division 1—Preliminary\n\n#### 1 Name\n\n This is the Excise Regulation 2015.\n\n#### 3 Authority\n\n This instrument is made under the Excise Act 1901.\n\n### Division 2—Simplified outline of this instrument\n\n#### 5 Simplified outline of this instrument\n\nThis instrument complements the Excise Act 1901 (the Act) by prescribing matters relating to excise.\n\nSection 78 of the Act sets up a framework for the remission, rebate and refund of excise duty. Part 2 of this instrument provides details of that framework, including the circumstances in which a remission, rebate or refund of excise duty may be made, and the amount of the remission, rebate or refund.\n\nSection 79 of the Act deals with drawback of excise duty. Part 3 of this instrument provides when drawback is, and is not, payable. The Part also prescribes the conditions to which the payment of drawback is subject.\n\nPart 4 of this instrument prescribes matters relating to particular goods, including tobacco leaf, LPG, compressed natural gas, stabilised crude petroleum oil and condensate. These matters relate to delivery, the amount of a penalty under the Act, notices, and the conversion of measurements.\n\nSections 61D and 61E of the Act set up a framework for permitting excisable goods sold in an outwards duty free shop, or an inwards duty free shop, to be delivered to, and exported by, relevant travellers. Part 5 of this instrument provides details of that framework, including the circumstances in which permission may be given or revoked, and conditions to which a permission is subject.\n\nPart 6 of this instrument prescribes which ship’s stores are liable to excise duty, and the manner in which samples of material and goods are to be taken. This Part also deals with what happens with a security if the CEO obtains judgment against a person in legal proceedings about the security.\n\nThis instrument replaces the Excise Regulations 1925. Part 7 provides transitional arrangements for the replacement of those regulations by this instrument.\n\n### Division 3—Definitions\n\n#### 6 Definitions\n\n> Note: A number of expressions used in this instrument are defined in the Act, including the following:\n\n (a) approved form;\n (b) CEO;\n (c) gaseous fuel.\n In this instrument:\n\n> Act means the Excise Act 1901.\n\n> airport shop goods: see subsection 48(2).\n\n> alcoholic beverage has the meaning given by section 77A of the Act.\n\n> alcohol manufacturer means a licensed manufacturer whose manufacturer licence authorises the manufacture of alcoholic beverages.\n\n> credited adjustment amount: see subclause 1(4) of Schedule 1.\n\n> departure area means a part of an airport or wharf that is set aside for the reception of relevant travellers who:\n\n (a) have complied with the laws of the Commonwealth relating to the departure of persons for places outside Australia; and\n (b) are yet to embark on an aircraft or ship for the relevant flight or relevant voyage concerned.\n\n> international flight:\n\n (a) in the case of a person leaving Australia—has the same meaning as in section 61D of the Act; and\n (b) in the case of a person entering Australia—has the same meaning as in section 61E of the Act.\n\n> inwards duty free shop has the same meaning as in section 61E of the Act.\n\n> off‑airport duty free shop means an outwards duty free shop other than an on‑airport duty free shop.\n\n> on‑airport duty free shop means an outwards duty free shop located in a departure area of an airport.\n\n> outwards duty free shop has the same meaning as in section 61D of the Act.\n\n> proprietor:\n\n (a) in relation to an outwards duty free shop—has the same meaning as in section 61D of the Act; and\n (b) in relation to an inwards duty free shop—has the same meaning as in section 61E of the Act.\n\n> relevant flight, in relation to a person who is a relevant traveller, means the international flight in relation to which the person is a relevant traveller.\n\n> relevant fuel: see subclause 1(2) of Schedule 1.\n\n> relevant traveller:\n\n (a) in the case of a person leaving Australia—has the same meaning as in section 61D of the Act; and\n (b) in the case of a person entering Australia—has the same meaning as in section 61E of the Act.\n\n> relevant voyage, in relation to a person who is a relevant traveller, means the international voyage (within the meaning of section 61D of the Act) in relation to which the person is a relevant traveller.\n\n> warehouse licence: see subsection 48(2).\n\n## Part 2—Remissions, rebates and refunds of excise duty\n\n### Division 1—Simplified outline of this Part\n\n#### 7 Simplified outline of this Part\n\nThis Part deals with the remission, rebate or refund of excise duty under the Act.\n\nThe CEO may make a remission, rebate or refund of excise duty in particular circumstances, which are set out in Division 2 and Schedule 1.\n\nSome of these circumstances require an application to be made for the remission, rebate or refund. The application must satisfy particular requirements, including being in the approved form. The CEO may require the applicant to provide records or give further information so that the CEO can verify that a circumstance applies. Some applications must be given to the CEO within a particular period.\n\nThe amount of a remission, rebate or refund of excise duty that may be made for a particular circumstance is set out in Division 4\\. The amount of a rebate or refund payable to a person may be set off against the whole, or part, of the person’s liability for excise duty.\n\n### Division 2—Circumstances for remission, rebate or refund\n\n#### 8 Circumstances for remission, rebate or refund of excise duty\n\n For paragraph 78(1)(b) of the Act, Schedule 1 prescribes circumstances in which a remission, rebate or refund of excise duty may be made by the CEO.\n\n> Note: An application is required in some circumstances (see Schedule 1).\n\n#### 9 Remission of excise duty—rounding down duty paid in cash\n\n For section 78 of the Act, if an amount of excise duty:\n (a) is to be paid in cash; and\n (b) is not a multiple of 5 cents;\n remission of the number of cents in excess of the next lower multiple of 5 cents may be made.\n\n### Division 3—Application for remission, rebate or refund\n\n#### 10 Application for remission, rebate or refund of excise duty\n\n (1) For clause 1 of Schedule 1, an application for a remission, rebate or refund of excise duty must:\n (a) be in the approved form; and\n (b) state, as far as practicable, the nature and particulars of the claim; and\n (c) be given to the CEO.\n (2) For the purpose of enabling the CEO to verify that a circumstance applies, or applied, in relation to goods to which an application relates:\n (a) the CEO may require the applicant to provide records or to give further information, or both; and\n (b) the applicant must comply with the requirement.\n\n#### 11 Period for making an application for refund or rebate of excise duty\n\n An application under section 10 for a refund or rebate of excise duty in a circumstance mentioned in an item in the following table must be given to the CEO within the period mentioned in the item.\n\n```html\n

Period for making an application for a refund or rebate of excise duty

Item

Circumstance

Period for giving application

1

A circumstance mentioned in item 1, 2, 3, 4 or 5 of the table in subclause 1(1) of Schedule 1.

Within:

(a) unless paragraph (b) applies—4 years after the day when the excise duty is paid; or

(b) if the application relates to goods that are tobacco products—12 months after the day when the excise duty is paid.

2

A circumstance mentioned in item 6 of the table in subclause 1(1) of Schedule 1.

Within:

(a) unless paragraph (b) applies—4 years after the day when the relevant by‑law is made; or

(b) if the application relates to goods that are tobacco products—12 months after the day when the relevant by‑law is made.

2A

A circumstance mentioned in item 7 or 7A of the table in subclause 1(1) of Schedule 1.

If the application relates to goods other than tobacco products—within 4 years after the day when the excise duty is paid.

3

A circumstance mentioned in item 9 or 10 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the end of the financial year in which the excise duty is paid.

4

A circumstance mentioned in item 11 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the final VOLWARE price for the month, from which the credited adjustment amount mentioned in the item is derived, is determined under subsection 7(3) of the Petroleum Excise (Prices) Act 1987.

5

A circumstance mentioned in item 12 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the relevant determination of the final VOLWARE price is amended as mentioned in the item.

5A

A circumstance mentioned in item 18 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the excise duty is paid.

6

A circumstance mentioned in item 22 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the excise duty is paid.

\n```\n\n### Division 4—Amount of remission, rebate or refund\n\n#### 12 Amount of remission, rebate or refund of excise duty\n\n (1) This section is made for subsection 78(2) of the Act.\n (2) The amount of a remission, rebate or refund of excise duty that may be made in a circumstance mentioned in an item of the following table is the amount mentioned in the item.\n\n```html\n

Amount of remission, rebate or refund in a circumstance

Item

Circumstance

Amount

1A

A circumstance mentioned in item 7A of the table in subclause 1(1) of Schedule 1.

The amount that is worked out under subsection (4) of this section.

1

A circumstance mentioned in item 8 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between the amount of duty paid and the correct amount of duty.

2

A circumstance mentioned in item 9 of the table in subclause 1(1) of Schedule 1.

The amount that is the whole of the duty paid.

3

A circumstance mentioned in item 10 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between:

(a) the amount of duty paid; and

(b) the amount of the duty ascertained at the end of the relevant financial year under whichever of section 6B, 6C, 6CA or 6D of the Excise Tariff Act 1921 applies.

4

A circumstance mentioned in item 11 of the table in subclause 1(1) of Schedule 1.

The amount that is equal to the negative amount mentioned in the item.

6

A circumstance mentioned in item 22 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between:

(a) the amount of duty paid; and

(b) the amount that is payable due to the amendments mentioned in the item.

7

A circumstance mentioned in item 10 of the table in subclause 2(1) of Schedule 1.

The amount that is the whole of the duty payable.

\n```\n\n Rebate or refund set off against liability for excise duty\n (3) The amount of a rebate or refund of excise duty that is payable to a person:\n (a) may be set off against the whole, or part, of that person’s liability for excise duty; and\n (b) if the amount is set off as described in paragraph (a)—is taken to have been paid to the person.\n Refund amount for recovered fuel vapour\n (4) For item 1A of the table in subsection (2), the amount of refund that is payable to a person is equal to the sum of:\n (a) the amount of that duty that was paid on the quantity of goods classified to subitems 10.5, 10.6 and 10.7 of the Schedule to the Excise Tariff Act 1921; and\n (b) the amount of that duty that was paid on so much of the quantity of goods classified to subitems 10.10 and 10.12 of the Schedule to the Excise Tariff Act 1921 as does not exceed twice the quantity of goods mentioned in paragraph (a) of this subsection;\n multiplied by 0.0006442.\n\n> Note: Example: If excise duty was paid on 100,000 litres of gasoline (subitem 10.5) and 500,000 litres of diesel (subitem 10.10), and an application for a refund is made, the refund amount is the amount of duty that was paid on 100,000 litres of gasoline and 200,000 litres of diesel, multiplied by 0.0006442.\n\n## Part 3—Drawback of excise duty\n\n### Division 1—Simplified outline of this Part\n\n#### 13 Simplified outline of this Part\n\nThis Part allows drawback of excise duty to be paid on the exportation of excisable goods for which excise duty has been paid.\n\nThe CEO may approve payment of drawback. If the CEO decides not to approve payment of drawback, the CEO must give a notice of the decision to the person claiming drawback. The notice must also state that the person may object to the decision.\n\nDrawback of excise duty is not payable for some goods. It is also not payable if excise duty has been refunded, or if goods are re‑landed in Australia after exportation.\n\nGenerally, drawback of excise duty is not payable unless certain conditions have been met. These conditions are set out in Division 3.\n\n### Division 2—Drawback of excise duty\n\n#### 14 Drawback of excise duty on goods\n\n (1) For section 79 of the Act, drawback of excise duty may be paid, in accordance with this Part, on the exportation of excisable goods for which excise duty has been paid.\n (2) The CEO may approve payment of drawback for the goods.\n (3) If the CEO decides not to approve payment of drawback for the goods, the CEO must, no later than 30 days after the date of the decision, give the person claiming the drawback a notice that:\n (a) sets out the decision; and\n (b) includes a statement to the effect that the person may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, to the decision.\n (4) Failure to comply with subsection (3) does not affect the validity of the decision.\n\n#### 15 When drawback of excise duty is not payable\n\n (1) Drawback of excise duty is not payable on the following:\n (a) stabilized crude petroleum oil;\n (b) condensate;\n (c) liquid petroleum obtained from naturally occurring petroleum gas.\n (2) Drawback of excise duty is not payable on the exportation of goods if:\n (a) the excise duty paid on the goods has been refunded; or\n (b) after exportation, the goods are re‑landed in Australia; or\n (c) the goods are relevant fuel.\n\n### Division 3—Conditions relating to drawback\n\n#### 16 Conditions relating to drawback of excise duty—general\n\n (1) Drawback of excise duty is not payable on the exportation of goods unless the conditions set out in the following table are met.\n\n```html\n

Conditions relating to drawback of excise duty

Item

Condition

1

Before exportation:

(a) the owner of the goods gives to the CEO a notice, in the approved form, of the owner’s intention to claim drawback on the exportation; and

(b) the goods are available at all reasonable times for examination by an officer.

2

Records are available at all reasonable times for examination by an officer, that show:

(a) that excise duty has been paid on the goods; and

(b) relevant details of the receipt, use and disposal of the goods by the owner.

3

A claim for drawback of excise duty paid on the goods:

(a) is in the approved form; and

(b) is given by the owner of the goods to the CEO after the exportation but no later than 12 months after the day on which the goods are exported.

4

The claim for drawback sets out:

(a) the amount of the claim; and

(b) a statement that, to the best of the knowledge, information and belief of the owner of the goods, the goods have not been, and are not intended to be, re‑landed in Australia; and

(c) such other information as the approved form requires.

5

The amount of the drawback:

(a) is at least $50; or

(b) meets the following requirements:

(i) the amount is claimed at the same time, and in the same approved form, as another claim or claims made by the owner of the goods for drawback on the exportation of other goods;

(ii) together the claims result in an aggregate amount of drawback of at least $50.

\n```\n\n (2) The CEO may:\n (a) in writing, exempt the owner of the goods from the application of item 1 of the table in subsection (1); or\n (b) approve payment of drawback in relation to the goods mentioned in item 1 of the table in subsection (1) even though a notice of intention was not given to the CEO as required by that item.\n (3) For item 3 of the table in subsection (1), the amount of the claim must not exceed the amount of excise duty paid on the goods.\n\n#### 17 Additional conditions relating to drawback of excise duty—examining, packing, securing and marking goods\n\n (1) If the owner of goods has given to the CEO a notice of intention to claim drawback on the exportation of goods under item 1 of the table in subsection 16(1), the CEO may, by notice in writing to the owner of the goods, require the owner to deal with the goods as directed by the CEO.\n (2) If the CEO has given notice under subsection (1) to the owner of goods, drawback of excise duty is not payable on the exportation of the goods unless the owner has complied with the directions of the CEO.\n\n#### 18 Assistance to be given to officers\n\n A person who intends to claim drawback on the exportation of goods must, by all reasonable means, facilitate:\n (a) the examination or re‑examination of the goods by an officer; and\n (b) the taking of a correct account of the goods by an officer; and\n (c) the supervision, by an officer, of the packing of the goods.\n\n## Part 4—Tobacco, fuel, and delivery of certain goods without entry\n\n### Division 1—Simplified outline of this Part\n\n#### 19 Simplified outline of this Part\n\nThis Part deals with some particular kinds of goods.\n\nDivision 2 deals with tobacco. Australian tobacco leaf may be delivered for a purpose approved by the CEO, or if the tobacco leaf is to be destroyed and the CEO has approved the delivery. The Division also provides how to work out the amount of duty used to determine the amount of a penalty for various offences under the Act.\n\nDivision 3 deals with fuel. A notice under section 77L of the Act must include particular words. The Division also sets out circumstances in which a notice under that section is not required, and explains how to convert measurements of LPG and compressed natural gas.\n\nDivision 4 provides conditions for the delivery for home consumption, without entry, of stabilised crude petroleum oil and condensate.\n\n### Division 2—Matters relating to tobacco\n\n#### 20 Delivery of Australian tobacco leaf\n\n For section 164 of the Act, Australian tobacco leaf may be delivered:\n (a) for a purpose approved by the CEO; or\n (b) if:\n (i) it is to be destroyed; and\n (ii) the CEO has approved the delivery.\n\n> Note: Examples of purposes that might be approved by the CEO are medical purposes, scientific purposes, horticultural purposes and agricultural purposes.\n\n#### 21 Amount of duty to determine the amount of a penalty\n\n (1) This section sets out how to work out the amount of duty that is to be used to determine the amount of a penalty relating to a quantity of tobacco leaf.\n\n> Note: This section is made for paragraph (b) of the penalty in each of subsections 28(1), 30(1), 31(1), 33(1), 35(1), 39K(2) and (3), 39M(2), 44(4) and (8), 117C(1), 117D(1), 117F(1) and 117H(1) of the Act.\n\n (2) If the tobacco leaf was seized in a bale, the amount of duty is worked out using the formula:\n ![Start formula open bracket Weight minus 2 close bracket times Rate end formula](image.002.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight ‑ 2 means the gross weight of the bale and the tobacco leaf, in kilograms, minus 2 kilograms.\n\n (3) If:\n (a) the tobacco leaf was not seized; and\n (b) there is sufficient evidence to show that the quantity of tobacco leaf was in a bale;\n the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means 100 kilograms.\n\n (4) If the tobacco leaf was seized in unbaled form, the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means the weight of the tobacco leaf, in kilograms.\n\n (5) If:\n (a) the tobacco leaf was not seized; and\n (b) there is sufficient evidence to show that the quantity of tobacco leaf was in unbaled form;\n the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means the weight of the tobacco leaf, in kilograms, as shown by the evidence.\n\n### Division 3—Matters relating to fuel\n\n#### 22 Sales or supplies of LPG to which LPG remission applies—contents of notice\n\n For subsection 77L(3) of the Act, a notice given under subsection 77L(2) of the Act must include the words “Not to be used, or supplied, for transport use. Penalties apply.”.\n\n#### 23 Sales or supplies of LPG to which LPG remission applies—circumstances when notice is not required\n\n For subsection 77L(4) of the Act, a notice is not required to be given in any of the following circumstances:\n (a) the LPG is being supplied in, or into, a container that can contain no more than 210 kilograms of LPG;\n (b) the LPG:\n (i) is being supplied to residential premises (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999); and\n (ii) is not being supplied, in part or in full, for the purpose of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999).\n\n#### 24 Conversion of measurements of LPG and compressed natural gas\n\n Converting measurements of LPG\n (1) For the purposes of the Excise Acts and for determining a person’s liability to pay duty, a quantity of LPG may be converted to litres at the rate of 1 kilogram of LPG to 1.885 litres of LPG if the quantity of LPG:\n (a) is entered for home consumption as a quantity measured in kilograms; and\n (b) is not measured using volumetric measurement equipment to calculate the amount of duty.\n (2) If:\n (a) a person’s first dealing with a quantity of LPG in a financial year, for the purpose of determining the person’s liability to pay duty on LPG in the financial year, uses kilograms or litres; and\n (b) the person proposes to deal with another quantity of LPG in that financial year, for the same purpose in that financial year, using the other unit of measurement;\n the CEO is not required to accept the other unit of measurement, but may give the person permission to use the other unit.\n Converting measurements of compressed natural gas\n (3) For the purposes of the Excise Acts, a quantity of compressed natural gas that is measured in megajoules may be converted to kilograms at the rate of 1 megajoule of compressed natural gas to 0.01893 kilograms of compressed natural gas.\n\n### Division 4—Delivery of stabilised crude petroleum oil and condensate without entry\n\n#### 25 Delivery of stabilised crude petroleum oil and condensate for home consumption without entry\n\n (1) For subparagraph 61C(1)(b)(ii) of the Act, the following goods are prescribed:\n (a) stabilised crude petroleum oil to which item 20 of the Schedule to the Excise Tariff Act 1921 applies;\n (b) condensate to which item 21 of the Schedule to the Excise Tariff Act 1921 applies.\n (2) For paragraph 61C(3)(d) of the Act, the following conditions are prescribed for those goods:\n (a) that the person gives the CEO a return, in the approved form, on the day of each calendar month specified by the CEO in the person’s permission;\n (b) that the return includes particulars about the goods that have, during the previous month, been delivered into home consumption under the permission.\n\n## Part 5—Duty free shops\n\n### Division 1—Simplified outline of this Part\n\n#### 26 Simplified outline of this Part\n\nThis Part deals with permission for excisable goods sold in an outwards duty free shop, or an inwards duty free shop, to be delivered to, and exported by, relevant travellers.\n\nThe CEO may give permission if an application is made in an approved form and certain pre‑conditions are satisfied.\n\nPermission may be revoked if a particular condition is not complied with, or revocation is necessary for the protection of the revenue or for ensuring compliance with the Excise Acts. For a permission in relation to an inwards duty free shop, the permission may also be revoked if the lease, licence or authority to operate the shop has expired or been cancelled.\n\nDivision 3 sets out conditions to which a permission in relation to goods sold in an outwards duty free shop is subject. Divisions 4 and 5 set out additional conditions for off‑airport duty free shops and on‑airport duty free shops. Subdivision B of Division 7 sets out conditions to which a permission in relation to goods sold in an inwards duty free shop is subject.\n\nDivision 6 deals with proof of the export of goods purchased at off‑airport duty free shops. It also includes special provisions relating to the purchase of liquids, aerosols, gels, creams and pastes (known as LAG products) at off‑airport duty free shops.\n\n### Division 2—Permission for outwards duty free shops\n\n#### 27 Circumstances in which permission may be given—application\n\n For subsection 61D(2) of the Act, the CEO may give permission in relation to an outwards duty free shop only if an application for permission is made in the approved form.\n\n#### 28 Matters to be taken into account—off‑airport duty free shop\n\n For subsection 61D(2) of the Act, when deciding whether to give permission in relation to an off‑airport duty free shop, the CEO must take into account whether the proprietor of the shop to which the permission would relate is likely to be able to comply with the conditions set out in sections 37 and 38 of this instrument.\n\n#### 29 Period of effect of permission\n\n For subsection 61D(2) of the Act, if permission is given, the permission has effect:\n (a) starting on the day when the permission is given; and\n (b) for the period specified in the permission.\n\n#### 30 Revocation of permission\n\n (1) This section is made for subsection 61D(13) of the Act.\n (2) Each of the following are grounds on which a permission in relation to an outwards duty free shop may be revoked:\n (a) that a condition:\n (i) to which the permission is subject; and\n (ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;\n has not been complied with;\n (b) that revocation of the permission is necessary:\n (i) for the protection of the revenue; or\n (ii) for ensuring compliance with the Excise Acts.\n\n### Division 3—Conditions for outwards duty free shops\n\n#### 31 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an outwards duty free shop is subject.\n\n#### 32 Arrangements and proof of travel and export\n\n (1) The proprietor of the shop must not sell the goods to a person who is in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has shown to the proprietor a ticket, or other document approved by the CEO under paragraph 61D(7)(b) of the Act, that shows that the person is entitled to make the traveller’s relevant flight or relevant voyage.\n (2) The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has given the proprietor, orally or in writing, the particulars of the intended exportation of the goods by the person required under paragraph 36(1)(b) or 45(1)(b); and\n (c) the agreement is subject to the condition that the sale takes place in the shop.\n (3) The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document approved by the CEO under paragraph 61D(7)(b) of the Act, that confirms the particulars, mentioned in paragraph (2)(b), that were given to the proprietor.\n (4) The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to the relevant traveller are:\n (a) to be transferred to the proprietor, or an employee or agent of the proprietor, upon the return of the relevant traveller to Australia; or\n (b) to remain with the proprietor or an employee or agent of the proprietor.\n\n#### 33 Recognition of obligations\n\n A relevant traveller to whom the goods are sold in the shop must, at or before the time of delivery of the goods, sign a recognition, in the approved form, of the traveller’s obligations concerning the export of the goods.\n\n### Division 4—Additional conditions for off‑airport duty free shops\n\n#### Subdivision A—Preliminary\n\n#### 34 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an off‑airport duty free shop is subject.\n\n#### Subdivision B—Conditions for proprietor of shop\n\n#### 35 Delivery of goods\n\n (1) The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller earlier than the 60th day before the day on which, according to the ticket or other document shown to the proprietor under paragraph 32(1)(b) or subsection 32(3), the traveller’s relevant flight or relevant voyage is to depart.\n (2) The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller unless they are enclosed in a package:\n (a) that is sealed in such a manner that the goods cannot be removed from it without the seal being broken; and\n (b) if the package is of a size that it may (in accordance with the conditions applying to the relevant traveller on the relevant flight or relevant voyage) be carried in the cabin of the aircraft or ship—that is transparent enough for the goods to be easily identified without the seal of the package being broken.\n\n#### 36 Invoice for goods to be delivered\n\n (1) At the time of the sale of the goods that are to be delivered from the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in triplicate, specifying the following:\n (a) the name and usual residential address of the relevant traveller;\n (b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller:\n (i) the date of departure;\n (ii) the airport or wharf of departure;\n (iii) for a relevant flight—the flight number or other designation of the flight;\n (iv) for a relevant voyage—the name of the ship and the number or other designation of the voyage;\n (v) the number or other identification of the traveller’s ticket or other document approved by the CEO for paragraph 61D(7)(b) of the Act;\n (c) a precise description of the goods, including:\n (i) the quantity, in figures, of each item of the goods; and\n (ii) the total number, in words, of the items mentioned in the invoice; and\n (iii) the sale amount, in figures, of each item or quantity of items; and\n (iv) the total sale amount of those items and quantities of items.\n (2) The invoice must be one of a series of sequentially numbered invoices.\n (3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.\n (4) After preparing the invoice, the proprietor must:\n (a) place one copy with the goods inside the package mentioned in subsection 35(2); and\n (b) place one copy in a waterproof envelope and attach that envelope securely to the outside of the package; and\n (c) retain one copy in the proprietor’s own records.\n (5) For a package mentioned in paragraph 35(2)(b), the copy of the invoice mentioned in paragraph (4)(a) must be positioned so that it may be read without the seal of the package being broken.\n\n#### 37 Giving information to the CEO\n\n (1) The condition in this section applies if the CEO requires the proprietor of the shop to comply with the condition in a particular case.\n (2) The proprietor must give to the CEO the following information about a sale of the goods from the shop to a relevant traveller:\n (a) the name of the shop;\n (b) the name of the relevant traveller;\n (c) the date and time of departure of the traveller’s relevant flight or relevant voyage;\n (d) for a relevant flight—the number or other designation of the flight;\n (e) for a relevant voyage—the name of the ship and the number or other designation of the voyage;\n (f) a full description of any item of the goods included in the sale having a sale amount of at least $500;\n (g) the total number of items of the goods included in the sale;\n (h) the total number of packages mentioned in subsection 35(2) in which the goods included in the sale are packed;\n (i) the total number of the packages that are packages mentioned in paragraph 35(2)(b);\n (j) the total number of the packages that are not packages mentioned in paragraph 35(2)(b);\n (k) the invoice numbers for all invoices relating to the sale.\n (3) The proprietor must give the information to the CEO:\n (a) before the date of departure mentioned in paragraph (2)(c); and\n (b) in a manner approved by the CEO.\n\n#### 38 Packages to be examined\n\n (1) This section applies in relation to a package mentioned in subsection 35(2) that is prepared by the proprietor of the shop for a relevant traveller.\n (2) If the package:\n (a) is surrendered by the relevant traveller for carriage otherwise than in the cabin of the aircraft or ship; or\n (b) is taken by the relevant traveller into a departure area;\n the proprietor must, at the point of surrender or within the departure area, cause the package to be examined to check whether it remains sealed and whether it has been tampered with.\n (3) If the package remains sealed and has not been tampered with, the proprietor must cause the copy of the invoice mentioned in paragraph 36(4)(b) to be removed from the package.\n (4) Subsection (5) applies if:\n (a) the package is no longer sealed or has been otherwise tampered with; or\n (b) the copy of the invoice enclosed in the package does not correspond with the copy of the invoice that was attached to the package; or\n (c) the copy of the invoice that was required to be enclosed in the package is not enclosed; or\n (d) the copy of the invoice that was required to be attached to the package is not attached; or\n (e) the goods enclosed in the package are not as specified in the copy of the invoice enclosed in, or attached to, the package.\n (5) The proprietor must give to the CEO a notice specifying:\n (a) the name of the relevant traveller; and\n (b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller:\n (i) the date and time of the departure of the flight or voyage;\n (ii) for a relevant flight—the number or other designation of the flight;\n (iii) for a relevant voyage—the name of the ship and the number or other designation of the voyage; and\n (c) the nature of the discrepancy identified under subsection (4).\n\n#### 39 Giving a return and paying excise duty\n\n (1) The proprietor of the shop must comply with this section within 21 working days of the shop after the end of a month.\n (2) The proprietor must lodge with the CEO a return setting out the following:\n (a) the name of the shop;\n (b) the invoice number of each invoice:\n (i) prepared in accordance with section 36 for the goods delivered from the shop for export; and\n (ii) that specifies under that section a date of departure that is in the month; and\n (iii) a copy of which was not removed during the month in accordance with subsection 38(3) from a package containing the goods;\n (c) the invoice number of each invoice:\n (i) that meets the requirements of subparagraphs (b)(i) and (ii); and\n (ii) a copy of which was removed during the month in accordance with subsection 38(3); and\n (iii) for which an electronic record has not been provided in accordance with section 46;\n (d) for each invoice mentioned in paragraph (b) or (c):\n (i) the particulars required to be set out in the invoice; and\n (ii) the amount of excise duty payable for the goods to which the invoice relates.\n (3) The proprietor must pay to the CEO an amount equal to the sum of the amounts of excise duty specified in the return.\n\n#### Subdivision C—Conditions for relevant traveller\n\n#### 40 Application of Subdivision\n\n This Subdivision applies to:\n (a) a relevant traveller to whom the goods were sold; and\n (b) the proprietor of the shop in which the goods were sold.\n\n#### 41 Package not to be interfered with\n\n (1) If an invoice is attached to the outside of a package which contains the goods, the relevant traveller must not:\n (a) remove, alter or otherwise interfere with the invoice; or\n (b) allow the invoice to be removed, altered or interfered with (except as required or authorised by or under the Act).\n (2) The relevant traveller must not, before the exportation of the goods:\n (a) break the seals on, or otherwise tamper with the integrity of, a package which contains the goods; or\n (b) allow (except as required or authorised by or under the Act):\n (i) the seals to be broken on a package containing the goods; or\n (ii) the integrity of a package containing the goods to be otherwise tampered with.\n\n#### 42 Package to be examined\n\n (1) This section applies if the relevant traveller:\n (a) surrenders a package containing the goods for carriage otherwise than in the cabin of an aircraft or ship; or\n (b) takes a package containing the goods into a departure area.\n (2) The relevant traveller must:\n (a) present the package, sealed and with the copy of the invoice attached, to the proprietor, or an employee or agent of the proprietor; and\n (b) permit the proprietor, or the employee or agent of the proprietor, to examine the package and to remove the copy of the invoice.\n\n#### 43 If goods are not exported as intended\n\n (1) If the relevant traveller does not export the goods on the relevant flight or the relevant voyage specified in the invoice for the goods, the relevant traveller must notify the proprietor by noon on the next working day of the shop after the date of departure (the original departure date) specified in the invoice.\n (2) If the relevant traveller intends to export the goods on a subsequent flight that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:\n (a) notify the proprietor of that intention;\n (b) provide the proprietor with the following:\n (i) the flight number or other designation of the flight;\n (ii) particulars of the intended date and time of departure of that flight.\n (3) If the relevant traveller intends to export the goods on a subsequent voyage that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:\n (a) notify the proprietor of that intention;\n (b) provide the proprietor with the following:\n (i) the name of the ship and voyage number or other designation of the voyage;\n (ii) particulars of the intended date and time of departure of that voyage.\n (4) If the relevant traveller does not intend to export the goods as mentioned in subsection (2) or (3), the relevant traveller must:\n (a) notify the proprietor accordingly; and\n (b) return the goods to the shop no later than the close of business of the shop on the second working day of the shop after the departure time on the original departure date.\n (5) Subsection (6) applies if:\n (a) the relevant traveller notifies the proprietor under subsection (2) or (3) of the intention to export the goods on a subsequent flight or voyage; and\n (b) the relevant traveller does not so export the goods.\n (6) The relevant traveller must:\n (a) no later than noon on the next working day of the shop after the date of departure specified in the notice of intention under paragraph (2)(a) or (3)(a), notify the proprietor that the goods have not been so exported; and\n (b) no later than the close of business of the shop on the second working day after that specified date of departure, return the goods to the shop.\n\n### Division 5—Additional conditions for on‑airport duty free shops\n\n#### 44 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an on‑airport duty free shop is subject.\n\n#### 45 Invoice for goods\n\n (1) At the time of the sale of the goods at the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in duplicate, specifying the following:\n (a) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the name and usual residential address of the relevant traveller;\n (b) the following particulars about the relevant flight for the intended exportation of the goods by the relevant traveller:\n (i) the date of departure;\n (ii) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the airport of departure;\n (iii) the flight number or other designation of the flight;\n (c) a precise description of the goods, including:\n (i) the quantity of each item of the goods; and\n (ii) the sale amount of each item or quantity of items; and\n (iii) the total sale amount of those items and quantities of items.\n (2) The invoice must be one of a series of sequentially numbered invoices.\n (3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.\n (4) After preparing an invoice, the proprietor of the shop must:\n (a) place one copy with the goods that are to be delivered to the relevant traveller; and\n (b) retain one copy in the proprietor’s own records.\n\n### Division 6—Other matters relating to outwards duty free shops\n\n#### 46 Proof of export of goods—off‑airport duty free shops\n\n (1) This section is made for paragraph 61D(10)(b) of the Act and applies in relation to an off‑airport duty free shop.\n (2) The way for providing proof is by providing an electronic record of the invoice number of each invoice for which a copy was removed, in accordance with subsection 38(3), from the package in which the goods are enclosed.\n (3) The time for providing proof is 10 working days of the shop after the date of departure of the relevant traveller mentioned in that paragraph.\n\n#### 47 Sealed bag arrangements for LAG products—off‑airport duty free shops\n\n (1) This section applies if:\n (a) a person purchases a liquid, aerosol, gel, cream or paste (a LAG product) at an off‑airport duty free shop; and\n (b) the delivery and export of the LAG product is the subject of a permission under subsection 61D(2) of the Act; and\n (c) the permission is subject to a condition set out in section 38, 39, 41 or 42 of this instrument; and\n (d) the person deals with the LAG product in accordance with an arrangement (known as a “sealed bag arrangement”) that:\n (i) is administered by the Australian Taxation Office and the Department administered by the Minister administering Part XII of the Customs Act 1901; and\n (ii) is consistent with the requirements of Subdivision 4.1.1A of the Aviation Transport Security Regulations 2005.\n (2) The delivery and export of the LAG product is taken to comply with the conditions in subsections 32(1) to (3) and Subdivisions B and C of Division 4.\n\n### Division 7—Inwards duty free shops\n\n#### Subdivision A—Permission for inwards duty free shops\n\n#### 48 Circumstances in which permission may be given—application\n\n (1) For subsection 61E(2) of the Act, the CEO may give permission in relation to an inwards duty free shop only if:\n (a) the applicant for the permission:\n (i) is the holder of a warehouse licence authorising the sale of airport shop goods at the inwards duty free shop; and\n (ii) has been granted a lease or licence, and an authority, to operate an inwards duty free shop on land within the airport; and\n (b) the application for permission is made in the approved form.\n (2) In this instrument:\n\n> airport shop goods has the same meaning as in section 61E of the Act.\n\n> warehouse licence has the same meaning as in section 61D of the Act.\n\n#### 49 Period of effect of permission\n\n For subsection 61E(2) of the Act, if permission is given, the permission has effect:\n (a) starting on the day when the permission is given; and\n (b) for the period specified in the permission.\n\n#### 50 Revocation of permission\n\n (1) This section is made for subsection 61E(11) of the Act.\n (2) Each of the following are grounds on which a permission in relation to an inwards duty free shop may be revoked:\n (a) that a condition:\n (i) to which the permission is subject; and\n (ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;\n has not been complied with;\n (b) that revocation of the permission is necessary:\n (i) for the protection of the revenue; or\n (ii) for ensuring compliance with the Excise Acts;\n (c) that a lease, licence or authority to operate the inwards duty free shop on land within the airport has expired or been cancelled.\n\n#### Subdivision B—Conditions for inwards duty free shops\n\n#### 51 Preliminary\n\n For subsection 61E(2) of the Act, this Subdivision sets out conditions to which a permission in relation to goods sold in an inwards duty free shop is subject.\n\n#### 52 Arrangements and proof of travel\n\n (1) The proprietor of the shop must not sell the goods to a person who is in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has shown to the proprietor a ticket, or other document, that shows that the person has arrived in Australia on an international flight.\n (2) The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:\n (a) the person is, or intends to be, a relevant traveller; and\n (b) the person has given the proprietor, orally or in writing:\n (i) the date of the person’s arrival or intended arrival in Australia; and\n (ii) the flight number or other designation of the international flight on which the person arrived or intends to arrive; and\n (c) the proprietor has informed the person of:\n (i) the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of excise duty; and\n (ii) the conditions with which, for the purposes of the Customs Acts (within the meaning of the Customs Act 1901), a relevant traveller must comply in relation to the purchase of goods at the shop; and\n (d) the agreement is subject to the condition that the sale takes place in the shop.\n (3) The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document, that confirms the information given to the proprietor under subparagraph (2)(b)(ii).\n (4) The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to that relevant traveller under the permission are:\n (a) to be transferred to the proprietor, or an employee or agent of the proprietor, after the relevant traveller has cleared customs; or\n (b) to remain with the proprietor or an employee or agent of the proprietor.\n\n#### 53 Signs to be displayed\n\n (1) The proprietor of the shop must display in the shop signs, in the approved form, that clearly state:\n (a) the conditions with which, for the purposes of the Excise Acts, a relevant traveller must comply in relation to the purchase of the goods at the shop; and\n (b) if alcoholic beverages or tobacco products are for sale in the shop—the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of excise duty.\n (2) The signs must be reasonably prominent and in enough numbers to give reasonable notice to relevant travellers of the matters mentioned in subsection (1).\n\n## Part 6—Stores, securities and samples\n\n### Division 1—Simplified outline of this Part\n\n#### 54 Simplified outline of this Part\n\nGenerally, ship’s stores that are liable to excise duty are alcoholic beverages and tobacco products. Liability may depend on the quantity of the goods and the circumstances in which they are purchased.\n\nThis Part also sets out what happens if a person has given the CEO a security under the Act and the CEO obtains a judgment against the person in relation to the security, and sets out procedures for taking samples of material and goods.\n\n### Division 2—Stores, securities and samples\n\n#### 55 Ship’s stores liable to excise duty\n\n (1) For subsection 160A(1) of the Act, this section sets out ship’s stores that are liable to excise duty.\n (2) The ship’s stores liable to excise duty are those consisting of:\n (a) alcoholic beverages (other than beer) sold to a passenger or member of the crew of a ship, other than by the glass or nip; or\n (b) cigars sold to a passenger or to a member of the crew of a ship, other than by the individual packet, tin or box containing 25 or less cigars; or\n (c) cigarettes sold to a passenger or to a member of the crew of a ship, other than by the individual packet or tin containing 50 or less cigarettes; or\n (d) tobacco products (other than those mentioned in paragraphs (b) and (c)) sold to a passenger or to a member of the crew of a ship in a quantity that exceeds 120 grams in weight; or\n (e) alcoholic beverages (including beer), cigarettes, cigars or other tobacco products sold to a person other than a passenger or a member of the crew of a ship.\n\n#### 56 Judgment in legal proceedings about a security\n\n (1) This section applies if:\n (a) a person has given the CEO a security under the Act; and\n (b) the CEO obtains a judgment against the person in legal proceedings about the security.\n (2) The CEO may retain as much of the security as is needed to satisfy the judgment and costs.\n (3) Any security retained becomes the property of the Commonwealth.\n (4) If the security does not satisfy the judgment and costs, the CEO may enforce the judgment to obtain payment of the balance remaining due under the judgment.\n (5) If the CEO is entitled to retain a security that is not cash, the CEO may dispose of the security:\n (a) by auction or private sale; or\n (b) in another manner that is, in the CEO’s opinion, most favourable to the person.\n (6) If the CEO disposes of a security under subsection (5):\n (a) the net proceeds of the disposal may be retained as described in subsection (2); and\n (b) a certificate:\n (i) signed by the CEO; and\n (ii) setting out the security disposed of and the net proceeds of the disposal;\n is taken to be proof of the disposal and the amount of the net proceeds.\n (7) The person is entitled to as much (if any) of a security as has not been retained by the CEO under this section if the security:\n (a) expires; or\n (b) is cancelled, discharged, released or satisfied.\n\n#### 57 Manner of taking samples\n\n (1) For section 106 of the Act, the manner in which a sample is to be taken by an officer is as follows:\n (a) the officer must, in the presence of the person (or an agent or employee of the person) from whom the sample is taken:\n (i) divide the sample into 3 equal parts; and\n (ii) label or mark, and securely seal, each part;\n (b) the officer must:\n (i) give one part to the person (or the person’s agent or employee); and\n (ii) deliver another part (the analyst’s part) to an analyst approved by the CEO; and\n (iii) retain the third part for any further examination.\n (2) For subparagraph (1)(b)(ii), the analyst’s part may be delivered to the analyst:\n (a) in person; or\n (b) by registered post; or\n (c) in another manner approved by the CEO.\n\n## Part 7—Transitional matters relating to the repeal of the Excise Regulations 1925\n\n#### 58 Things done under the Excise Regulations 1925\n\n (1) If:\n (a) a thing was done for a particular purpose under the Excise Regulations 1925 as in force immediately before those Regulations were repealed; and\n (b) the thing could be done for that purpose under this instrument;\n the thing has effect for the purposes of this instrument as if it had been done under this instrument.\n (2) Without limiting subsection (1), a reference in that subsection to a thing being done includes a reference to a notice, application or other instrument being given or made.\n\n#### 59 Application of the Excise Regulations 1925 to permissions under the Act\n\n (1) Despite the repeal of the Excise Regulations 1925, those Regulations (the old regulations) as in force immediately before they were repealed continue to apply in relation to a permission in force at that time under section 61C, 61D or 61E of the Act.\n (2) However, if the permission is amended after that time:\n (a) the old regulations cease to apply in relation to the permission when the amendment takes effect (the amendment time); and\n (b) from the amendment time, this instrument applies in relation to the permission as if the permission had been given after the repeal of the old regulations.\n (3) If an application for a permission under section 61C, 61D or 61E of the Act had been made before the repeal of the old regulations, but no decision had been made on the application at the time of the repeal, this instrument applies in relation to the application as if the application had been made after the repeal.\n\n## Part 8—Other application and transitional matters\n\n#### 60 Application provision relating to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017\n\n The amendments made by Schedule 1 to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017 apply in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2017.\n\n#### 61 Application provision relating to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018\n\n The amendments made by Part 1 of Schedule 1 to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018 apply in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2019.\n\n#### 62 Application and transitional provisions relating to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021\n\n (1) The amendments made by Schedule 1 to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021 apply in relation to alcoholic beverages that are entered for home consumption on or after 1 July 2021.\n (2) Treat the references in paragraphs (b), (c) and (e) of item 10 of the table in subclause 2(1) of Schedule 1 to “this item” as including references to “item 21 of the table in subclause 1(1) of Schedule 1, as in force before the commencement of the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021”.\n (3) Despite subsection (1), item 21 of the table in subclause 1(1) of Schedule 1 does not apply in relation to an alcoholic beverage entered for home consumption before 1 June 2021 unless excise duty is paid on the alcoholic beverage on or before 30 June 2021.\n (4) Despite subsection (1), item 21 of the table in subclause 1(1) of Schedule 1 applies in relation to an alcoholic beverage as if the reference in subparagraph (c)(i) of the item to $100,000 were a reference to $8,333 if:\n (a) the alcoholic beverage was entered for home consumption in the period beginning on 1 June 2021 and ending on 30 June 2021; and\n (b) excise duty is paid on the alcoholic beverage on or after 1 July 2021.\n\n#### 63 Application provision relating to the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024\n\n (1) The amendments made by the amending regulations (other than item 16) apply to goods on which excise duty is paid on or after 1 July 2024.\n (2) The amendment made by item 16 of the amending regulations, in relation to a remission of excise duty without an application in a circumstance mentioned in item 11 of the table in subclause 2(1) of Schedule 1 to this instrument, applies to goods on which excise duty is payable on or after 1 January 2025.\n (3) In this section:\n\n> amending regulations means the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024.\n\n#### 64 Application provision relating to the Excise Amendment (Remission Increase for Distillers and Brewers) Regulations 2025\n\n The amendments made by Schedule 1 to the Excise Amendment (Remission Increase for Distillers and Brewers) Regulations 2025 apply in relation to alcoholic beverages that are entered for home consumption on or after 1 July 2026.","sortOrder":29},{"sectionNumber":"19","sectionType":"section","heading":"Simplified outline of this Part","content":"#### 19 Simplified outline of this Part\n\nThis Part deals with some particular kinds of goods.\n\nDivision 2 deals with tobacco. Australian tobacco leaf may be delivered for a purpose approved by the CEO, or if the tobacco leaf is to be destroyed and the CEO has approved the delivery. The Division also provides how to work out the amount of duty used to determine the amount of a penalty for various offences under the Act.\n\nDivision 3 deals with fuel. A notice under section 77L of the Act must include particular words. The Division also sets out circumstances in which a notice under that section is not required, and explains how to convert measurements of LPG and compressed natural gas.\n\nDivision 4 provides conditions for the delivery for home consumption, without entry, of stabilised crude petroleum oil and condensate.","sortOrder":31},{"sectionNumber":"20","sectionType":"section","heading":"Delivery of Australian tobacco leaf","content":"#### 20 Delivery of Australian tobacco leaf\n\n For section 164 of the Act, Australian tobacco leaf may be delivered:\n (a) for a purpose approved by the CEO; or\n (b) if:\n (i) it is to be destroyed; and\n (ii) the CEO has approved the delivery.\n\n> Note: Examples of purposes that might be approved by the CEO are medical purposes, scientific purposes, horticultural purposes and agricultural purposes.","sortOrder":33},{"sectionNumber":"21","sectionType":"section","heading":"Amount of duty to determine the amount of a penalty","content":"#### 21 Amount of duty to determine the amount of a penalty\n\n (1) This section sets out how to work out the amount of duty that is to be used to determine the amount of a penalty relating to a quantity of tobacco leaf.\n\n> Note: This section is made for paragraph (b) of the penalty in each of subsections 28(1), 30(1), 31(1), 33(1), 35(1), 39K(2) and (3), 39M(2), 44(4) and (8), 117C(1), 117D(1), 117F(1) and 117H(1) of the Act.\n\n (2) If the tobacco leaf was seized in a bale, the amount of duty is worked out using the formula:\n ![Start formula open bracket Weight minus 2 close bracket times Rate end formula](image.002.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight ‑ 2 means the gross weight of the bale and the tobacco leaf, in kilograms, minus 2 kilograms.\n\n (3) If:\n (a) the tobacco leaf was not seized; and\n (b) there is sufficient evidence to show that the quantity of tobacco leaf was in a bale;\n the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means 100 kilograms.\n\n (4) If the tobacco leaf was seized in unbaled form, the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means the weight of the tobacco leaf, in kilograms.\n\n (5) If:\n (a) the tobacco leaf was not seized; and\n (b) there is sufficient evidence to show that the quantity of tobacco leaf was in unbaled form;\n the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means the weight of the tobacco leaf, in kilograms, as shown by the evidence.","sortOrder":34},{"sectionNumber":"22","sectionType":"section","heading":"Sales or supplies of LPG to which LPG remission applies—contents of notice","content":"#### 22 Sales or supplies of LPG to which LPG remission applies—contents of notice\n\n For subsection 77L(3) of the Act, a notice given under subsection 77L(2) of the Act must include the words “Not to be used, or supplied, for transport use. Penalties apply.”.","sortOrder":36},{"sectionNumber":"23","sectionType":"section","heading":"Sales or supplies of LPG to which LPG remission applies—circumstances when notice is not required","content":"#### 23 Sales or supplies of LPG to which LPG remission applies—circumstances when notice is not required\n\n For subsection 77L(4) of the Act, a notice is not required to be given in any of the following circumstances:\n (a) the LPG is being supplied in, or into, a container that can contain no more than 210 kilograms of LPG;\n (b) the LPG:\n (i) is being supplied to residential premises (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999); and\n (ii) is not being supplied, in part or in full, for the purpose of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999).","sortOrder":37},{"sectionNumber":"24","sectionType":"section","heading":"Conversion of measurements of LPG and compressed natural gas","content":"#### 24 Conversion of measurements of LPG and compressed natural gas\n\n Converting measurements of LPG\n (1) For the purposes of the Excise Acts and for determining a person’s liability to pay duty, a quantity of LPG may be converted to litres at the rate of 1 kilogram of LPG to 1.885 litres of LPG if the quantity of LPG:\n (a) is entered for home consumption as a quantity measured in kilograms; and\n (b) is not measured using volumetric measurement equipment to calculate the amount of duty.\n (2) If:\n (a) a person’s first dealing with a quantity of LPG in a financial year, for the purpose of determining the person’s liability to pay duty on LPG in the financial year, uses kilograms or litres; and\n (b) the person proposes to deal with another quantity of LPG in that financial year, for the same purpose in that financial year, using the other unit of measurement;\n the CEO is not required to accept the other unit of measurement, but may give the person permission to use the other unit.\n Converting measurements of compressed natural gas\n (3) For the purposes of the Excise Acts, a quantity of compressed natural gas that is measured in megajoules may be converted to kilograms at the rate of 1 megajoule of compressed natural gas to 0.01893 kilograms of compressed natural gas.","sortOrder":38},{"sectionNumber":"25","sectionType":"section","heading":"Delivery of stabilised crude petroleum oil and condensate for home consumption without entry","content":"#### 25 Delivery of stabilised crude petroleum oil and condensate for home consumption without entry\n\n (1) For subparagraph 61C(1)(b)(ii) of the Act, the following goods are prescribed:\n (a) stabilised crude petroleum oil to which item 20 of the Schedule to the Excise Tariff Act 1921 applies;\n (b) condensate to which item 21 of the Schedule to the Excise Tariff Act 1921 applies.\n (2) For paragraph 61C(3)(d) of the Act, the following conditions are prescribed for those goods:\n (a) that the person gives the CEO a return, in the approved form, on the day of each calendar month specified by the CEO in the person’s permission;\n (b) that the return includes particulars about the goods that have, during the previous month, been delivered into home consumption under the permission.","sortOrder":40},{"sectionNumber":"Part 5","sectionType":"part","heading":"Duty free shops","content":"## Part 1—Preliminary\n\n### Division 1—Preliminary\n\n#### 1 Name\n\n This is the Excise Regulation 2015.\n\n#### 3 Authority\n\n This instrument is made under the Excise Act 1901.\n\n### Division 2—Simplified outline of this instrument\n\n#### 5 Simplified outline of this instrument\n\nThis instrument complements the Excise Act 1901 (the Act) by prescribing matters relating to excise.\n\nSection 78 of the Act sets up a framework for the remission, rebate and refund of excise duty. Part 2 of this instrument provides details of that framework, including the circumstances in which a remission, rebate or refund of excise duty may be made, and the amount of the remission, rebate or refund.\n\nSection 79 of the Act deals with drawback of excise duty. Part 3 of this instrument provides when drawback is, and is not, payable. The Part also prescribes the conditions to which the payment of drawback is subject.\n\nPart 4 of this instrument prescribes matters relating to particular goods, including tobacco leaf, LPG, compressed natural gas, stabilised crude petroleum oil and condensate. These matters relate to delivery, the amount of a penalty under the Act, notices, and the conversion of measurements.\n\nSections 61D and 61E of the Act set up a framework for permitting excisable goods sold in an outwards duty free shop, or an inwards duty free shop, to be delivered to, and exported by, relevant travellers. Part 5 of this instrument provides details of that framework, including the circumstances in which permission may be given or revoked, and conditions to which a permission is subject.\n\nPart 6 of this instrument prescribes which ship’s stores are liable to excise duty, and the manner in which samples of material and goods are to be taken. This Part also deals with what happens with a security if the CEO obtains judgment against a person in legal proceedings about the security.\n\nThis instrument replaces the Excise Regulations 1925. Part 7 provides transitional arrangements for the replacement of those regulations by this instrument.\n\n### Division 3—Definitions\n\n#### 6 Definitions\n\n> Note: A number of expressions used in this instrument are defined in the Act, including the following:\n\n (a) approved form;\n (b) CEO;\n (c) gaseous fuel.\n In this instrument:\n\n> Act means the Excise Act 1901.\n\n> airport shop goods: see subsection 48(2).\n\n> alcoholic beverage has the meaning given by section 77A of the Act.\n\n> alcohol manufacturer means a licensed manufacturer whose manufacturer licence authorises the manufacture of alcoholic beverages.\n\n> credited adjustment amount: see subclause 1(4) of Schedule 1.\n\n> departure area means a part of an airport or wharf that is set aside for the reception of relevant travellers who:\n\n (a) have complied with the laws of the Commonwealth relating to the departure of persons for places outside Australia; and\n (b) are yet to embark on an aircraft or ship for the relevant flight or relevant voyage concerned.\n\n> international flight:\n\n (a) in the case of a person leaving Australia—has the same meaning as in section 61D of the Act; and\n (b) in the case of a person entering Australia—has the same meaning as in section 61E of the Act.\n\n> inwards duty free shop has the same meaning as in section 61E of the Act.\n\n> off‑airport duty free shop means an outwards duty free shop other than an on‑airport duty free shop.\n\n> on‑airport duty free shop means an outwards duty free shop located in a departure area of an airport.\n\n> outwards duty free shop has the same meaning as in section 61D of the Act.\n\n> proprietor:\n\n (a) in relation to an outwards duty free shop—has the same meaning as in section 61D of the Act; and\n (b) in relation to an inwards duty free shop—has the same meaning as in section 61E of the Act.\n\n> relevant flight, in relation to a person who is a relevant traveller, means the international flight in relation to which the person is a relevant traveller.\n\n> relevant fuel: see subclause 1(2) of Schedule 1.\n\n> relevant traveller:\n\n (a) in the case of a person leaving Australia—has the same meaning as in section 61D of the Act; and\n (b) in the case of a person entering Australia—has the same meaning as in section 61E of the Act.\n\n> relevant voyage, in relation to a person who is a relevant traveller, means the international voyage (within the meaning of section 61D of the Act) in relation to which the person is a relevant traveller.\n\n> warehouse licence: see subsection 48(2).\n\n## Part 2—Remissions, rebates and refunds of excise duty\n\n### Division 1—Simplified outline of this Part\n\n#### 7 Simplified outline of this Part\n\nThis Part deals with the remission, rebate or refund of excise duty under the Act.\n\nThe CEO may make a remission, rebate or refund of excise duty in particular circumstances, which are set out in Division 2 and Schedule 1.\n\nSome of these circumstances require an application to be made for the remission, rebate or refund. The application must satisfy particular requirements, including being in the approved form. The CEO may require the applicant to provide records or give further information so that the CEO can verify that a circumstance applies. Some applications must be given to the CEO within a particular period.\n\nThe amount of a remission, rebate or refund of excise duty that may be made for a particular circumstance is set out in Division 4\\. The amount of a rebate or refund payable to a person may be set off against the whole, or part, of the person’s liability for excise duty.\n\n### Division 2—Circumstances for remission, rebate or refund\n\n#### 8 Circumstances for remission, rebate or refund of excise duty\n\n For paragraph 78(1)(b) of the Act, Schedule 1 prescribes circumstances in which a remission, rebate or refund of excise duty may be made by the CEO.\n\n> Note: An application is required in some circumstances (see Schedule 1).\n\n#### 9 Remission of excise duty—rounding down duty paid in cash\n\n For section 78 of the Act, if an amount of excise duty:\n (a) is to be paid in cash; and\n (b) is not a multiple of 5 cents;\n remission of the number of cents in excess of the next lower multiple of 5 cents may be made.\n\n### Division 3—Application for remission, rebate or refund\n\n#### 10 Application for remission, rebate or refund of excise duty\n\n (1) For clause 1 of Schedule 1, an application for a remission, rebate or refund of excise duty must:\n (a) be in the approved form; and\n (b) state, as far as practicable, the nature and particulars of the claim; and\n (c) be given to the CEO.\n (2) For the purpose of enabling the CEO to verify that a circumstance applies, or applied, in relation to goods to which an application relates:\n (a) the CEO may require the applicant to provide records or to give further information, or both; and\n (b) the applicant must comply with the requirement.\n\n#### 11 Period for making an application for refund or rebate of excise duty\n\n An application under section 10 for a refund or rebate of excise duty in a circumstance mentioned in an item in the following table must be given to the CEO within the period mentioned in the item.\n\n```html\n

Period for making an application for a refund or rebate of excise duty

Item

Circumstance

Period for giving application

1

A circumstance mentioned in item 1, 2, 3, 4 or 5 of the table in subclause 1(1) of Schedule 1.

Within:

(a) unless paragraph (b) applies—4 years after the day when the excise duty is paid; or

(b) if the application relates to goods that are tobacco products—12 months after the day when the excise duty is paid.

2

A circumstance mentioned in item 6 of the table in subclause 1(1) of Schedule 1.

Within:

(a) unless paragraph (b) applies—4 years after the day when the relevant by‑law is made; or

(b) if the application relates to goods that are tobacco products—12 months after the day when the relevant by‑law is made.

2A

A circumstance mentioned in item 7 or 7A of the table in subclause 1(1) of Schedule 1.

If the application relates to goods other than tobacco products—within 4 years after the day when the excise duty is paid.

3

A circumstance mentioned in item 9 or 10 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the end of the financial year in which the excise duty is paid.

4

A circumstance mentioned in item 11 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the final VOLWARE price for the month, from which the credited adjustment amount mentioned in the item is derived, is determined under subsection 7(3) of the Petroleum Excise (Prices) Act 1987.

5

A circumstance mentioned in item 12 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the relevant determination of the final VOLWARE price is amended as mentioned in the item.

5A

A circumstance mentioned in item 18 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the excise duty is paid.

6

A circumstance mentioned in item 22 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the excise duty is paid.

\n```\n\n### Division 4—Amount of remission, rebate or refund\n\n#### 12 Amount of remission, rebate or refund of excise duty\n\n (1) This section is made for subsection 78(2) of the Act.\n (2) The amount of a remission, rebate or refund of excise duty that may be made in a circumstance mentioned in an item of the following table is the amount mentioned in the item.\n\n```html\n

Amount of remission, rebate or refund in a circumstance

Item

Circumstance

Amount

1A

A circumstance mentioned in item 7A of the table in subclause 1(1) of Schedule 1.

The amount that is worked out under subsection (4) of this section.

1

A circumstance mentioned in item 8 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between the amount of duty paid and the correct amount of duty.

2

A circumstance mentioned in item 9 of the table in subclause 1(1) of Schedule 1.

The amount that is the whole of the duty paid.

3

A circumstance mentioned in item 10 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between:

(a) the amount of duty paid; and

(b) the amount of the duty ascertained at the end of the relevant financial year under whichever of section 6B, 6C, 6CA or 6D of the Excise Tariff Act 1921 applies.

4

A circumstance mentioned in item 11 of the table in subclause 1(1) of Schedule 1.

The amount that is equal to the negative amount mentioned in the item.

6

A circumstance mentioned in item 22 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between:

(a) the amount of duty paid; and

(b) the amount that is payable due to the amendments mentioned in the item.

7

A circumstance mentioned in item 10 of the table in subclause 2(1) of Schedule 1.

The amount that is the whole of the duty payable.

\n```\n\n Rebate or refund set off against liability for excise duty\n (3) The amount of a rebate or refund of excise duty that is payable to a person:\n (a) may be set off against the whole, or part, of that person’s liability for excise duty; and\n (b) if the amount is set off as described in paragraph (a)—is taken to have been paid to the person.\n Refund amount for recovered fuel vapour\n (4) For item 1A of the table in subsection (2), the amount of refund that is payable to a person is equal to the sum of:\n (a) the amount of that duty that was paid on the quantity of goods classified to subitems 10.5, 10.6 and 10.7 of the Schedule to the Excise Tariff Act 1921; and\n (b) the amount of that duty that was paid on so much of the quantity of goods classified to subitems 10.10 and 10.12 of the Schedule to the Excise Tariff Act 1921 as does not exceed twice the quantity of goods mentioned in paragraph (a) of this subsection;\n multiplied by 0.0006442.\n\n> Note: Example: If excise duty was paid on 100,000 litres of gasoline (subitem 10.5) and 500,000 litres of diesel (subitem 10.10), and an application for a refund is made, the refund amount is the amount of duty that was paid on 100,000 litres of gasoline and 200,000 litres of diesel, multiplied by 0.0006442.\n\n## Part 3—Drawback of excise duty\n\n### Division 1—Simplified outline of this Part\n\n#### 13 Simplified outline of this Part\n\nThis Part allows drawback of excise duty to be paid on the exportation of excisable goods for which excise duty has been paid.\n\nThe CEO may approve payment of drawback. If the CEO decides not to approve payment of drawback, the CEO must give a notice of the decision to the person claiming drawback. The notice must also state that the person may object to the decision.\n\nDrawback of excise duty is not payable for some goods. It is also not payable if excise duty has been refunded, or if goods are re‑landed in Australia after exportation.\n\nGenerally, drawback of excise duty is not payable unless certain conditions have been met. These conditions are set out in Division 3.\n\n### Division 2—Drawback of excise duty\n\n#### 14 Drawback of excise duty on goods\n\n (1) For section 79 of the Act, drawback of excise duty may be paid, in accordance with this Part, on the exportation of excisable goods for which excise duty has been paid.\n (2) The CEO may approve payment of drawback for the goods.\n (3) If the CEO decides not to approve payment of drawback for the goods, the CEO must, no later than 30 days after the date of the decision, give the person claiming the drawback a notice that:\n (a) sets out the decision; and\n (b) includes a statement to the effect that the person may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, to the decision.\n (4) Failure to comply with subsection (3) does not affect the validity of the decision.\n\n#### 15 When drawback of excise duty is not payable\n\n (1) Drawback of excise duty is not payable on the following:\n (a) stabilized crude petroleum oil;\n (b) condensate;\n (c) liquid petroleum obtained from naturally occurring petroleum gas.\n (2) Drawback of excise duty is not payable on the exportation of goods if:\n (a) the excise duty paid on the goods has been refunded; or\n (b) after exportation, the goods are re‑landed in Australia; or\n (c) the goods are relevant fuel.\n\n### Division 3—Conditions relating to drawback\n\n#### 16 Conditions relating to drawback of excise duty—general\n\n (1) Drawback of excise duty is not payable on the exportation of goods unless the conditions set out in the following table are met.\n\n```html\n

Conditions relating to drawback of excise duty

Item

Condition

1

Before exportation:

(a) the owner of the goods gives to the CEO a notice, in the approved form, of the owner’s intention to claim drawback on the exportation; and

(b) the goods are available at all reasonable times for examination by an officer.

2

Records are available at all reasonable times for examination by an officer, that show:

(a) that excise duty has been paid on the goods; and

(b) relevant details of the receipt, use and disposal of the goods by the owner.

3

A claim for drawback of excise duty paid on the goods:

(a) is in the approved form; and

(b) is given by the owner of the goods to the CEO after the exportation but no later than 12 months after the day on which the goods are exported.

4

The claim for drawback sets out:

(a) the amount of the claim; and

(b) a statement that, to the best of the knowledge, information and belief of the owner of the goods, the goods have not been, and are not intended to be, re‑landed in Australia; and

(c) such other information as the approved form requires.

5

The amount of the drawback:

(a) is at least $50; or

(b) meets the following requirements:

(i) the amount is claimed at the same time, and in the same approved form, as another claim or claims made by the owner of the goods for drawback on the exportation of other goods;

(ii) together the claims result in an aggregate amount of drawback of at least $50.

\n```\n\n (2) The CEO may:\n (a) in writing, exempt the owner of the goods from the application of item 1 of the table in subsection (1); or\n (b) approve payment of drawback in relation to the goods mentioned in item 1 of the table in subsection (1) even though a notice of intention was not given to the CEO as required by that item.\n (3) For item 3 of the table in subsection (1), the amount of the claim must not exceed the amount of excise duty paid on the goods.\n\n#### 17 Additional conditions relating to drawback of excise duty—examining, packing, securing and marking goods\n\n (1) If the owner of goods has given to the CEO a notice of intention to claim drawback on the exportation of goods under item 1 of the table in subsection 16(1), the CEO may, by notice in writing to the owner of the goods, require the owner to deal with the goods as directed by the CEO.\n (2) If the CEO has given notice under subsection (1) to the owner of goods, drawback of excise duty is not payable on the exportation of the goods unless the owner has complied with the directions of the CEO.\n\n#### 18 Assistance to be given to officers\n\n A person who intends to claim drawback on the exportation of goods must, by all reasonable means, facilitate:\n (a) the examination or re‑examination of the goods by an officer; and\n (b) the taking of a correct account of the goods by an officer; and\n (c) the supervision, by an officer, of the packing of the goods.\n\n## Part 4—Tobacco, fuel, and delivery of certain goods without entry\n\n### Division 1—Simplified outline of this Part\n\n#### 19 Simplified outline of this Part\n\nThis Part deals with some particular kinds of goods.\n\nDivision 2 deals with tobacco. Australian tobacco leaf may be delivered for a purpose approved by the CEO, or if the tobacco leaf is to be destroyed and the CEO has approved the delivery. The Division also provides how to work out the amount of duty used to determine the amount of a penalty for various offences under the Act.\n\nDivision 3 deals with fuel. A notice under section 77L of the Act must include particular words. The Division also sets out circumstances in which a notice under that section is not required, and explains how to convert measurements of LPG and compressed natural gas.\n\nDivision 4 provides conditions for the delivery for home consumption, without entry, of stabilised crude petroleum oil and condensate.\n\n### Division 2—Matters relating to tobacco\n\n#### 20 Delivery of Australian tobacco leaf\n\n For section 164 of the Act, Australian tobacco leaf may be delivered:\n (a) for a purpose approved by the CEO; or\n (b) if:\n (i) it is to be destroyed; and\n (ii) the CEO has approved the delivery.\n\n> Note: Examples of purposes that might be approved by the CEO are medical purposes, scientific purposes, horticultural purposes and agricultural purposes.\n\n#### 21 Amount of duty to determine the amount of a penalty\n\n (1) This section sets out how to work out the amount of duty that is to be used to determine the amount of a penalty relating to a quantity of tobacco leaf.\n\n> Note: This section is made for paragraph (b) of the penalty in each of subsections 28(1), 30(1), 31(1), 33(1), 35(1), 39K(2) and (3), 39M(2), 44(4) and (8), 117C(1), 117D(1), 117F(1) and 117H(1) of the Act.\n\n (2) If the tobacco leaf was seized in a bale, the amount of duty is worked out using the formula:\n ![Start formula open bracket Weight minus 2 close bracket times Rate end formula](image.002.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight ‑ 2 means the gross weight of the bale and the tobacco leaf, in kilograms, minus 2 kilograms.\n\n (3) If:\n (a) the tobacco leaf was not seized; and\n (b) there is sufficient evidence to show that the quantity of tobacco leaf was in a bale;\n the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means 100 kilograms.\n\n (4) If the tobacco leaf was seized in unbaled form, the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means the weight of the tobacco leaf, in kilograms.\n\n (5) If:\n (a) the tobacco leaf was not seized; and\n (b) there is sufficient evidence to show that the quantity of tobacco leaf was in unbaled form;\n the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means the weight of the tobacco leaf, in kilograms, as shown by the evidence.\n\n### Division 3—Matters relating to fuel\n\n#### 22 Sales or supplies of LPG to which LPG remission applies—contents of notice\n\n For subsection 77L(3) of the Act, a notice given under subsection 77L(2) of the Act must include the words “Not to be used, or supplied, for transport use. Penalties apply.”.\n\n#### 23 Sales or supplies of LPG to which LPG remission applies—circumstances when notice is not required\n\n For subsection 77L(4) of the Act, a notice is not required to be given in any of the following circumstances:\n (a) the LPG is being supplied in, or into, a container that can contain no more than 210 kilograms of LPG;\n (b) the LPG:\n (i) is being supplied to residential premises (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999); and\n (ii) is not being supplied, in part or in full, for the purpose of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999).\n\n#### 24 Conversion of measurements of LPG and compressed natural gas\n\n Converting measurements of LPG\n (1) For the purposes of the Excise Acts and for determining a person’s liability to pay duty, a quantity of LPG may be converted to litres at the rate of 1 kilogram of LPG to 1.885 litres of LPG if the quantity of LPG:\n (a) is entered for home consumption as a quantity measured in kilograms; and\n (b) is not measured using volumetric measurement equipment to calculate the amount of duty.\n (2) If:\n (a) a person’s first dealing with a quantity of LPG in a financial year, for the purpose of determining the person’s liability to pay duty on LPG in the financial year, uses kilograms or litres; and\n (b) the person proposes to deal with another quantity of LPG in that financial year, for the same purpose in that financial year, using the other unit of measurement;\n the CEO is not required to accept the other unit of measurement, but may give the person permission to use the other unit.\n Converting measurements of compressed natural gas\n (3) For the purposes of the Excise Acts, a quantity of compressed natural gas that is measured in megajoules may be converted to kilograms at the rate of 1 megajoule of compressed natural gas to 0.01893 kilograms of compressed natural gas.\n\n### Division 4—Delivery of stabilised crude petroleum oil and condensate without entry\n\n#### 25 Delivery of stabilised crude petroleum oil and condensate for home consumption without entry\n\n (1) For subparagraph 61C(1)(b)(ii) of the Act, the following goods are prescribed:\n (a) stabilised crude petroleum oil to which item 20 of the Schedule to the Excise Tariff Act 1921 applies;\n (b) condensate to which item 21 of the Schedule to the Excise Tariff Act 1921 applies.\n (2) For paragraph 61C(3)(d) of the Act, the following conditions are prescribed for those goods:\n (a) that the person gives the CEO a return, in the approved form, on the day of each calendar month specified by the CEO in the person’s permission;\n (b) that the return includes particulars about the goods that have, during the previous month, been delivered into home consumption under the permission.\n\n## Part 5—Duty free shops\n\n### Division 1—Simplified outline of this Part\n\n#### 26 Simplified outline of this Part\n\nThis Part deals with permission for excisable goods sold in an outwards duty free shop, or an inwards duty free shop, to be delivered to, and exported by, relevant travellers.\n\nThe CEO may give permission if an application is made in an approved form and certain pre‑conditions are satisfied.\n\nPermission may be revoked if a particular condition is not complied with, or revocation is necessary for the protection of the revenue or for ensuring compliance with the Excise Acts. For a permission in relation to an inwards duty free shop, the permission may also be revoked if the lease, licence or authority to operate the shop has expired or been cancelled.\n\nDivision 3 sets out conditions to which a permission in relation to goods sold in an outwards duty free shop is subject. Divisions 4 and 5 set out additional conditions for off‑airport duty free shops and on‑airport duty free shops. Subdivision B of Division 7 sets out conditions to which a permission in relation to goods sold in an inwards duty free shop is subject.\n\nDivision 6 deals with proof of the export of goods purchased at off‑airport duty free shops. It also includes special provisions relating to the purchase of liquids, aerosols, gels, creams and pastes (known as LAG products) at off‑airport duty free shops.\n\n### Division 2—Permission for outwards duty free shops\n\n#### 27 Circumstances in which permission may be given—application\n\n For subsection 61D(2) of the Act, the CEO may give permission in relation to an outwards duty free shop only if an application for permission is made in the approved form.\n\n#### 28 Matters to be taken into account—off‑airport duty free shop\n\n For subsection 61D(2) of the Act, when deciding whether to give permission in relation to an off‑airport duty free shop, the CEO must take into account whether the proprietor of the shop to which the permission would relate is likely to be able to comply with the conditions set out in sections 37 and 38 of this instrument.\n\n#### 29 Period of effect of permission\n\n For subsection 61D(2) of the Act, if permission is given, the permission has effect:\n (a) starting on the day when the permission is given; and\n (b) for the period specified in the permission.\n\n#### 30 Revocation of permission\n\n (1) This section is made for subsection 61D(13) of the Act.\n (2) Each of the following are grounds on which a permission in relation to an outwards duty free shop may be revoked:\n (a) that a condition:\n (i) to which the permission is subject; and\n (ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;\n has not been complied with;\n (b) that revocation of the permission is necessary:\n (i) for the protection of the revenue; or\n (ii) for ensuring compliance with the Excise Acts.\n\n### Division 3—Conditions for outwards duty free shops\n\n#### 31 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an outwards duty free shop is subject.\n\n#### 32 Arrangements and proof of travel and export\n\n (1) The proprietor of the shop must not sell the goods to a person who is in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has shown to the proprietor a ticket, or other document approved by the CEO under paragraph 61D(7)(b) of the Act, that shows that the person is entitled to make the traveller’s relevant flight or relevant voyage.\n (2) The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has given the proprietor, orally or in writing, the particulars of the intended exportation of the goods by the person required under paragraph 36(1)(b) or 45(1)(b); and\n (c) the agreement is subject to the condition that the sale takes place in the shop.\n (3) The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document approved by the CEO under paragraph 61D(7)(b) of the Act, that confirms the particulars, mentioned in paragraph (2)(b), that were given to the proprietor.\n (4) The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to the relevant traveller are:\n (a) to be transferred to the proprietor, or an employee or agent of the proprietor, upon the return of the relevant traveller to Australia; or\n (b) to remain with the proprietor or an employee or agent of the proprietor.\n\n#### 33 Recognition of obligations\n\n A relevant traveller to whom the goods are sold in the shop must, at or before the time of delivery of the goods, sign a recognition, in the approved form, of the traveller’s obligations concerning the export of the goods.\n\n### Division 4—Additional conditions for off‑airport duty free shops\n\n#### Subdivision A—Preliminary\n\n#### 34 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an off‑airport duty free shop is subject.\n\n#### Subdivision B—Conditions for proprietor of shop\n\n#### 35 Delivery of goods\n\n (1) The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller earlier than the 60th day before the day on which, according to the ticket or other document shown to the proprietor under paragraph 32(1)(b) or subsection 32(3), the traveller’s relevant flight or relevant voyage is to depart.\n (2) The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller unless they are enclosed in a package:\n (a) that is sealed in such a manner that the goods cannot be removed from it without the seal being broken; and\n (b) if the package is of a size that it may (in accordance with the conditions applying to the relevant traveller on the relevant flight or relevant voyage) be carried in the cabin of the aircraft or ship—that is transparent enough for the goods to be easily identified without the seal of the package being broken.\n\n#### 36 Invoice for goods to be delivered\n\n (1) At the time of the sale of the goods that are to be delivered from the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in triplicate, specifying the following:\n (a) the name and usual residential address of the relevant traveller;\n (b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller:\n (i) the date of departure;\n (ii) the airport or wharf of departure;\n (iii) for a relevant flight—the flight number or other designation of the flight;\n (iv) for a relevant voyage—the name of the ship and the number or other designation of the voyage;\n (v) the number or other identification of the traveller’s ticket or other document approved by the CEO for paragraph 61D(7)(b) of the Act;\n (c) a precise description of the goods, including:\n (i) the quantity, in figures, of each item of the goods; and\n (ii) the total number, in words, of the items mentioned in the invoice; and\n (iii) the sale amount, in figures, of each item or quantity of items; and\n (iv) the total sale amount of those items and quantities of items.\n (2) The invoice must be one of a series of sequentially numbered invoices.\n (3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.\n (4) After preparing the invoice, the proprietor must:\n (a) place one copy with the goods inside the package mentioned in subsection 35(2); and\n (b) place one copy in a waterproof envelope and attach that envelope securely to the outside of the package; and\n (c) retain one copy in the proprietor’s own records.\n (5) For a package mentioned in paragraph 35(2)(b), the copy of the invoice mentioned in paragraph (4)(a) must be positioned so that it may be read without the seal of the package being broken.\n\n#### 37 Giving information to the CEO\n\n (1) The condition in this section applies if the CEO requires the proprietor of the shop to comply with the condition in a particular case.\n (2) The proprietor must give to the CEO the following information about a sale of the goods from the shop to a relevant traveller:\n (a) the name of the shop;\n (b) the name of the relevant traveller;\n (c) the date and time of departure of the traveller’s relevant flight or relevant voyage;\n (d) for a relevant flight—the number or other designation of the flight;\n (e) for a relevant voyage—the name of the ship and the number or other designation of the voyage;\n (f) a full description of any item of the goods included in the sale having a sale amount of at least $500;\n (g) the total number of items of the goods included in the sale;\n (h) the total number of packages mentioned in subsection 35(2) in which the goods included in the sale are packed;\n (i) the total number of the packages that are packages mentioned in paragraph 35(2)(b);\n (j) the total number of the packages that are not packages mentioned in paragraph 35(2)(b);\n (k) the invoice numbers for all invoices relating to the sale.\n (3) The proprietor must give the information to the CEO:\n (a) before the date of departure mentioned in paragraph (2)(c); and\n (b) in a manner approved by the CEO.\n\n#### 38 Packages to be examined\n\n (1) This section applies in relation to a package mentioned in subsection 35(2) that is prepared by the proprietor of the shop for a relevant traveller.\n (2) If the package:\n (a) is surrendered by the relevant traveller for carriage otherwise than in the cabin of the aircraft or ship; or\n (b) is taken by the relevant traveller into a departure area;\n the proprietor must, at the point of surrender or within the departure area, cause the package to be examined to check whether it remains sealed and whether it has been tampered with.\n (3) If the package remains sealed and has not been tampered with, the proprietor must cause the copy of the invoice mentioned in paragraph 36(4)(b) to be removed from the package.\n (4) Subsection (5) applies if:\n (a) the package is no longer sealed or has been otherwise tampered with; or\n (b) the copy of the invoice enclosed in the package does not correspond with the copy of the invoice that was attached to the package; or\n (c) the copy of the invoice that was required to be enclosed in the package is not enclosed; or\n (d) the copy of the invoice that was required to be attached to the package is not attached; or\n (e) the goods enclosed in the package are not as specified in the copy of the invoice enclosed in, or attached to, the package.\n (5) The proprietor must give to the CEO a notice specifying:\n (a) the name of the relevant traveller; and\n (b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller:\n (i) the date and time of the departure of the flight or voyage;\n (ii) for a relevant flight—the number or other designation of the flight;\n (iii) for a relevant voyage—the name of the ship and the number or other designation of the voyage; and\n (c) the nature of the discrepancy identified under subsection (4).\n\n#### 39 Giving a return and paying excise duty\n\n (1) The proprietor of the shop must comply with this section within 21 working days of the shop after the end of a month.\n (2) The proprietor must lodge with the CEO a return setting out the following:\n (a) the name of the shop;\n (b) the invoice number of each invoice:\n (i) prepared in accordance with section 36 for the goods delivered from the shop for export; and\n (ii) that specifies under that section a date of departure that is in the month; and\n (iii) a copy of which was not removed during the month in accordance with subsection 38(3) from a package containing the goods;\n (c) the invoice number of each invoice:\n (i) that meets the requirements of subparagraphs (b)(i) and (ii); and\n (ii) a copy of which was removed during the month in accordance with subsection 38(3); and\n (iii) for which an electronic record has not been provided in accordance with section 46;\n (d) for each invoice mentioned in paragraph (b) or (c):\n (i) the particulars required to be set out in the invoice; and\n (ii) the amount of excise duty payable for the goods to which the invoice relates.\n (3) The proprietor must pay to the CEO an amount equal to the sum of the amounts of excise duty specified in the return.\n\n#### Subdivision C—Conditions for relevant traveller\n\n#### 40 Application of Subdivision\n\n This Subdivision applies to:\n (a) a relevant traveller to whom the goods were sold; and\n (b) the proprietor of the shop in which the goods were sold.\n\n#### 41 Package not to be interfered with\n\n (1) If an invoice is attached to the outside of a package which contains the goods, the relevant traveller must not:\n (a) remove, alter or otherwise interfere with the invoice; or\n (b) allow the invoice to be removed, altered or interfered with (except as required or authorised by or under the Act).\n (2) The relevant traveller must not, before the exportation of the goods:\n (a) break the seals on, or otherwise tamper with the integrity of, a package which contains the goods; or\n (b) allow (except as required or authorised by or under the Act):\n (i) the seals to be broken on a package containing the goods; or\n (ii) the integrity of a package containing the goods to be otherwise tampered with.\n\n#### 42 Package to be examined\n\n (1) This section applies if the relevant traveller:\n (a) surrenders a package containing the goods for carriage otherwise than in the cabin of an aircraft or ship; or\n (b) takes a package containing the goods into a departure area.\n (2) The relevant traveller must:\n (a) present the package, sealed and with the copy of the invoice attached, to the proprietor, or an employee or agent of the proprietor; and\n (b) permit the proprietor, or the employee or agent of the proprietor, to examine the package and to remove the copy of the invoice.\n\n#### 43 If goods are not exported as intended\n\n (1) If the relevant traveller does not export the goods on the relevant flight or the relevant voyage specified in the invoice for the goods, the relevant traveller must notify the proprietor by noon on the next working day of the shop after the date of departure (the original departure date) specified in the invoice.\n (2) If the relevant traveller intends to export the goods on a subsequent flight that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:\n (a) notify the proprietor of that intention;\n (b) provide the proprietor with the following:\n (i) the flight number or other designation of the flight;\n (ii) particulars of the intended date and time of departure of that flight.\n (3) If the relevant traveller intends to export the goods on a subsequent voyage that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:\n (a) notify the proprietor of that intention;\n (b) provide the proprietor with the following:\n (i) the name of the ship and voyage number or other designation of the voyage;\n (ii) particulars of the intended date and time of departure of that voyage.\n (4) If the relevant traveller does not intend to export the goods as mentioned in subsection (2) or (3), the relevant traveller must:\n (a) notify the proprietor accordingly; and\n (b) return the goods to the shop no later than the close of business of the shop on the second working day of the shop after the departure time on the original departure date.\n (5) Subsection (6) applies if:\n (a) the relevant traveller notifies the proprietor under subsection (2) or (3) of the intention to export the goods on a subsequent flight or voyage; and\n (b) the relevant traveller does not so export the goods.\n (6) The relevant traveller must:\n (a) no later than noon on the next working day of the shop after the date of departure specified in the notice of intention under paragraph (2)(a) or (3)(a), notify the proprietor that the goods have not been so exported; and\n (b) no later than the close of business of the shop on the second working day after that specified date of departure, return the goods to the shop.\n\n### Division 5—Additional conditions for on‑airport duty free shops\n\n#### 44 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an on‑airport duty free shop is subject.\n\n#### 45 Invoice for goods\n\n (1) At the time of the sale of the goods at the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in duplicate, specifying the following:\n (a) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the name and usual residential address of the relevant traveller;\n (b) the following particulars about the relevant flight for the intended exportation of the goods by the relevant traveller:\n (i) the date of departure;\n (ii) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the airport of departure;\n (iii) the flight number or other designation of the flight;\n (c) a precise description of the goods, including:\n (i) the quantity of each item of the goods; and\n (ii) the sale amount of each item or quantity of items; and\n (iii) the total sale amount of those items and quantities of items.\n (2) The invoice must be one of a series of sequentially numbered invoices.\n (3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.\n (4) After preparing an invoice, the proprietor of the shop must:\n (a) place one copy with the goods that are to be delivered to the relevant traveller; and\n (b) retain one copy in the proprietor’s own records.\n\n### Division 6—Other matters relating to outwards duty free shops\n\n#### 46 Proof of export of goods—off‑airport duty free shops\n\n (1) This section is made for paragraph 61D(10)(b) of the Act and applies in relation to an off‑airport duty free shop.\n (2) The way for providing proof is by providing an electronic record of the invoice number of each invoice for which a copy was removed, in accordance with subsection 38(3), from the package in which the goods are enclosed.\n (3) The time for providing proof is 10 working days of the shop after the date of departure of the relevant traveller mentioned in that paragraph.\n\n#### 47 Sealed bag arrangements for LAG products—off‑airport duty free shops\n\n (1) This section applies if:\n (a) a person purchases a liquid, aerosol, gel, cream or paste (a LAG product) at an off‑airport duty free shop; and\n (b) the delivery and export of the LAG product is the subject of a permission under subsection 61D(2) of the Act; and\n (c) the permission is subject to a condition set out in section 38, 39, 41 or 42 of this instrument; and\n (d) the person deals with the LAG product in accordance with an arrangement (known as a “sealed bag arrangement”) that:\n (i) is administered by the Australian Taxation Office and the Department administered by the Minister administering Part XII of the Customs Act 1901; and\n (ii) is consistent with the requirements of Subdivision 4.1.1A of the Aviation Transport Security Regulations 2005.\n (2) The delivery and export of the LAG product is taken to comply with the conditions in subsections 32(1) to (3) and Subdivisions B and C of Division 4.\n\n### Division 7—Inwards duty free shops\n\n#### Subdivision A—Permission for inwards duty free shops\n\n#### 48 Circumstances in which permission may be given—application\n\n (1) For subsection 61E(2) of the Act, the CEO may give permission in relation to an inwards duty free shop only if:\n (a) the applicant for the permission:\n (i) is the holder of a warehouse licence authorising the sale of airport shop goods at the inwards duty free shop; and\n (ii) has been granted a lease or licence, and an authority, to operate an inwards duty free shop on land within the airport; and\n (b) the application for permission is made in the approved form.\n (2) In this instrument:\n\n> airport shop goods has the same meaning as in section 61E of the Act.\n\n> warehouse licence has the same meaning as in section 61D of the Act.\n\n#### 49 Period of effect of permission\n\n For subsection 61E(2) of the Act, if permission is given, the permission has effect:\n (a) starting on the day when the permission is given; and\n (b) for the period specified in the permission.\n\n#### 50 Revocation of permission\n\n (1) This section is made for subsection 61E(11) of the Act.\n (2) Each of the following are grounds on which a permission in relation to an inwards duty free shop may be revoked:\n (a) that a condition:\n (i) to which the permission is subject; and\n (ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;\n has not been complied with;\n (b) that revocation of the permission is necessary:\n (i) for the protection of the revenue; or\n (ii) for ensuring compliance with the Excise Acts;\n (c) that a lease, licence or authority to operate the inwards duty free shop on land within the airport has expired or been cancelled.\n\n#### Subdivision B—Conditions for inwards duty free shops\n\n#### 51 Preliminary\n\n For subsection 61E(2) of the Act, this Subdivision sets out conditions to which a permission in relation to goods sold in an inwards duty free shop is subject.\n\n#### 52 Arrangements and proof of travel\n\n (1) The proprietor of the shop must not sell the goods to a person who is in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has shown to the proprietor a ticket, or other document, that shows that the person has arrived in Australia on an international flight.\n (2) The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:\n (a) the person is, or intends to be, a relevant traveller; and\n (b) the person has given the proprietor, orally or in writing:\n (i) the date of the person’s arrival or intended arrival in Australia; and\n (ii) the flight number or other designation of the international flight on which the person arrived or intends to arrive; and\n (c) the proprietor has informed the person of:\n (i) the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of excise duty; and\n (ii) the conditions with which, for the purposes of the Customs Acts (within the meaning of the Customs Act 1901), a relevant traveller must comply in relation to the purchase of goods at the shop; and\n (d) the agreement is subject to the condition that the sale takes place in the shop.\n (3) The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document, that confirms the information given to the proprietor under subparagraph (2)(b)(ii).\n (4) The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to that relevant traveller under the permission are:\n (a) to be transferred to the proprietor, or an employee or agent of the proprietor, after the relevant traveller has cleared customs; or\n (b) to remain with the proprietor or an employee or agent of the proprietor.\n\n#### 53 Signs to be displayed\n\n (1) The proprietor of the shop must display in the shop signs, in the approved form, that clearly state:\n (a) the conditions with which, for the purposes of the Excise Acts, a relevant traveller must comply in relation to the purchase of the goods at the shop; and\n (b) if alcoholic beverages or tobacco products are for sale in the shop—the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of excise duty.\n (2) The signs must be reasonably prominent and in enough numbers to give reasonable notice to relevant travellers of the matters mentioned in subsection (1).\n\n## Part 6—Stores, securities and samples\n\n### Division 1—Simplified outline of this Part\n\n#### 54 Simplified outline of this Part\n\nGenerally, ship’s stores that are liable to excise duty are alcoholic beverages and tobacco products. Liability may depend on the quantity of the goods and the circumstances in which they are purchased.\n\nThis Part also sets out what happens if a person has given the CEO a security under the Act and the CEO obtains a judgment against the person in relation to the security, and sets out procedures for taking samples of material and goods.\n\n### Division 2—Stores, securities and samples\n\n#### 55 Ship’s stores liable to excise duty\n\n (1) For subsection 160A(1) of the Act, this section sets out ship’s stores that are liable to excise duty.\n (2) The ship’s stores liable to excise duty are those consisting of:\n (a) alcoholic beverages (other than beer) sold to a passenger or member of the crew of a ship, other than by the glass or nip; or\n (b) cigars sold to a passenger or to a member of the crew of a ship, other than by the individual packet, tin or box containing 25 or less cigars; or\n (c) cigarettes sold to a passenger or to a member of the crew of a ship, other than by the individual packet or tin containing 50 or less cigarettes; or\n (d) tobacco products (other than those mentioned in paragraphs (b) and (c)) sold to a passenger or to a member of the crew of a ship in a quantity that exceeds 120 grams in weight; or\n (e) alcoholic beverages (including beer), cigarettes, cigars or other tobacco products sold to a person other than a passenger or a member of the crew of a ship.\n\n#### 56 Judgment in legal proceedings about a security\n\n (1) This section applies if:\n (a) a person has given the CEO a security under the Act; and\n (b) the CEO obtains a judgment against the person in legal proceedings about the security.\n (2) The CEO may retain as much of the security as is needed to satisfy the judgment and costs.\n (3) Any security retained becomes the property of the Commonwealth.\n (4) If the security does not satisfy the judgment and costs, the CEO may enforce the judgment to obtain payment of the balance remaining due under the judgment.\n (5) If the CEO is entitled to retain a security that is not cash, the CEO may dispose of the security:\n (a) by auction or private sale; or\n (b) in another manner that is, in the CEO’s opinion, most favourable to the person.\n (6) If the CEO disposes of a security under subsection (5):\n (a) the net proceeds of the disposal may be retained as described in subsection (2); and\n (b) a certificate:\n (i) signed by the CEO; and\n (ii) setting out the security disposed of and the net proceeds of the disposal;\n is taken to be proof of the disposal and the amount of the net proceeds.\n (7) The person is entitled to as much (if any) of a security as has not been retained by the CEO under this section if the security:\n (a) expires; or\n (b) is cancelled, discharged, released or satisfied.\n\n#### 57 Manner of taking samples\n\n (1) For section 106 of the Act, the manner in which a sample is to be taken by an officer is as follows:\n (a) the officer must, in the presence of the person (or an agent or employee of the person) from whom the sample is taken:\n (i) divide the sample into 3 equal parts; and\n (ii) label or mark, and securely seal, each part;\n (b) the officer must:\n (i) give one part to the person (or the person’s agent or employee); and\n (ii) deliver another part (the analyst’s part) to an analyst approved by the CEO; and\n (iii) retain the third part for any further examination.\n (2) For subparagraph (1)(b)(ii), the analyst’s part may be delivered to the analyst:\n (a) in person; or\n (b) by registered post; or\n (c) in another manner approved by the CEO.\n\n## Part 7—Transitional matters relating to the repeal of the Excise Regulations 1925\n\n#### 58 Things done under the Excise Regulations 1925\n\n (1) If:\n (a) a thing was done for a particular purpose under the Excise Regulations 1925 as in force immediately before those Regulations were repealed; and\n (b) the thing could be done for that purpose under this instrument;\n the thing has effect for the purposes of this instrument as if it had been done under this instrument.\n (2) Without limiting subsection (1), a reference in that subsection to a thing being done includes a reference to a notice, application or other instrument being given or made.\n\n#### 59 Application of the Excise Regulations 1925 to permissions under the Act\n\n (1) Despite the repeal of the Excise Regulations 1925, those Regulations (the old regulations) as in force immediately before they were repealed continue to apply in relation to a permission in force at that time under section 61C, 61D or 61E of the Act.\n (2) However, if the permission is amended after that time:\n (a) the old regulations cease to apply in relation to the permission when the amendment takes effect (the amendment time); and\n (b) from the amendment time, this instrument applies in relation to the permission as if the permission had been given after the repeal of the old regulations.\n (3) If an application for a permission under section 61C, 61D or 61E of the Act had been made before the repeal of the old regulations, but no decision had been made on the application at the time of the repeal, this instrument applies in relation to the application as if the application had been made after the repeal.\n\n## Part 8—Other application and transitional matters\n\n#### 60 Application provision relating to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017\n\n The amendments made by Schedule 1 to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017 apply in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2017.\n\n#### 61 Application provision relating to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018\n\n The amendments made by Part 1 of Schedule 1 to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018 apply in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2019.\n\n#### 62 Application and transitional provisions relating to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021\n\n (1) The amendments made by Schedule 1 to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021 apply in relation to alcoholic beverages that are entered for home consumption on or after 1 July 2021.\n (2) Treat the references in paragraphs (b), (c) and (e) of item 10 of the table in subclause 2(1) of Schedule 1 to “this item” as including references to “item 21 of the table in subclause 1(1) of Schedule 1, as in force before the commencement of the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021”.\n (3) Despite subsection (1), item 21 of the table in subclause 1(1) of Schedule 1 does not apply in relation to an alcoholic beverage entered for home consumption before 1 June 2021 unless excise duty is paid on the alcoholic beverage on or before 30 June 2021.\n (4) Despite subsection (1), item 21 of the table in subclause 1(1) of Schedule 1 applies in relation to an alcoholic beverage as if the reference in subparagraph (c)(i) of the item to $100,000 were a reference to $8,333 if:\n (a) the alcoholic beverage was entered for home consumption in the period beginning on 1 June 2021 and ending on 30 June 2021; and\n (b) excise duty is paid on the alcoholic beverage on or after 1 July 2021.\n\n#### 63 Application provision relating to the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024\n\n (1) The amendments made by the amending regulations (other than item 16) apply to goods on which excise duty is paid on or after 1 July 2024.\n (2) The amendment made by item 16 of the amending regulations, in relation to a remission of excise duty without an application in a circumstance mentioned in item 11 of the table in subclause 2(1) of Schedule 1 to this instrument, applies to goods on which excise duty is payable on or after 1 January 2025.\n (3) In this section:\n\n> amending regulations means the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024.\n\n#### 64 Application provision relating to the Excise Amendment (Remission Increase for Distillers and Brewers) Regulations 2025\n\n The amendments made by Schedule 1 to the Excise Amendment (Remission Increase for Distillers and Brewers) Regulations 2025 apply in relation to alcoholic beverages that are entered for home consumption on or after 1 July 2026.","sortOrder":41},{"sectionNumber":"26","sectionType":"section","heading":"Simplified outline of this Part","content":"#### 26 Simplified outline of this Part\n\nThis Part deals with permission for excisable goods sold in an outwards duty free shop, or an inwards duty free shop, to be delivered to, and exported by, relevant travellers.\n\nThe CEO may give permission if an application is made in an approved form and certain pre‑conditions are satisfied.\n\nPermission may be revoked if a particular condition is not complied with, or revocation is necessary for the protection of the revenue or for ensuring compliance with the Excise Acts. For a permission in relation to an inwards duty free shop, the permission may also be revoked if the lease, licence or authority to operate the shop has expired or been cancelled.\n\nDivision 3 sets out conditions to which a permission in relation to goods sold in an outwards duty free shop is subject. Divisions 4 and 5 set out additional conditions for off‑airport duty free shops and on‑airport duty free shops. Subdivision B of Division 7 sets out conditions to which a permission in relation to goods sold in an inwards duty free shop is subject.\n\nDivision 6 deals with proof of the export of goods purchased at off‑airport duty free shops. It also includes special provisions relating to the purchase of liquids, aerosols, gels, creams and pastes (known as LAG products) at off‑airport duty free shops.","sortOrder":43},{"sectionNumber":"27","sectionType":"section","heading":"Circumstances in which permission may be given—application","content":"#### 27 Circumstances in which permission may be given—application\n\n For subsection 61D(2) of the Act, the CEO may give permission in relation to an outwards duty free shop only if an application for permission is made in the approved form.","sortOrder":45},{"sectionNumber":"28","sectionType":"section","heading":"Matters to be taken into account—off‑airport duty free shop","content":"#### 28 Matters to be taken into account—off‑airport duty free shop\n\n For subsection 61D(2) of the Act, when deciding whether to give permission in relation to an off‑airport duty free shop, the CEO must take into account whether the proprietor of the shop to which the permission would relate is likely to be able to comply with the conditions set out in sections 37 and 38 of this instrument.","sortOrder":46},{"sectionNumber":"29","sectionType":"section","heading":"Period of effect of permission","content":"#### 29 Period of effect of permission\n\n For subsection 61D(2) of the Act, if permission is given, the permission has effect:\n (a) starting on the day when the permission is given; and\n (b) for the period specified in the permission.","sortOrder":47},{"sectionNumber":"30","sectionType":"section","heading":"Revocation of permission","content":"#### 30 Revocation of permission\n\n (1) This section is made for subsection 61D(13) of the Act.\n (2) Each of the following are grounds on which a permission in relation to an outwards duty free shop may be revoked:\n (a) that a condition:\n (i) to which the permission is subject; and\n (ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;\n has not been complied with;\n (b) that revocation of the permission is necessary:\n (i) for the protection of the revenue; or\n (ii) for ensuring compliance with the Excise Acts.","sortOrder":48},{"sectionNumber":"31","sectionType":"section","heading":"Preliminary","content":"#### 31 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an outwards duty free shop is subject.","sortOrder":50},{"sectionNumber":"32","sectionType":"section","heading":"Arrangements and proof of travel and export","content":"#### 32 Arrangements and proof of travel and export\n\n (1) The proprietor of the shop must not sell the goods to a person who is in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has shown to the proprietor a ticket, or other document approved by the CEO under paragraph 61D(7)(b) of the Act, that shows that the person is entitled to make the traveller’s relevant flight or relevant voyage.\n (2) The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has given the proprietor, orally or in writing, the particulars of the intended exportation of the goods by the person required under paragraph 36(1)(b) or 45(1)(b); and\n (c) the agreement is subject to the condition that the sale takes place in the shop.\n (3) The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document approved by the CEO under paragraph 61D(7)(b) of the Act, that confirms the particulars, mentioned in paragraph (2)(b), that were given to the proprietor.\n (4) The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to the relevant traveller are:\n (a) to be transferred to the proprietor, or an employee or agent of the proprietor, upon the return of the relevant traveller to Australia; or\n (b) to remain with the proprietor or an employee or agent of the proprietor.","sortOrder":51},{"sectionNumber":"33","sectionType":"section","heading":"Recognition of obligations","content":"#### 33 Recognition of obligations\n\n A relevant traveller to whom the goods are sold in the shop must, at or before the time of delivery of the goods, sign a recognition, in the approved form, of the traveller’s obligations concerning the export of the goods.","sortOrder":52},{"sectionNumber":"Subdivision A","sectionType":"subdivision","heading":"Preliminary","content":"## Part 1—Preliminary\n\n### Division 1—Preliminary\n\n#### 1 Name\n\n This is the Excise Regulation 2015.\n\n#### 3 Authority\n\n This instrument is made under the Excise Act 1901.\n\n### Division 2—Simplified outline of this instrument\n\n#### 5 Simplified outline of this instrument\n\nThis instrument complements the Excise Act 1901 (the Act) by prescribing matters relating to excise.\n\nSection 78 of the Act sets up a framework for the remission, rebate and refund of excise duty. Part 2 of this instrument provides details of that framework, including the circumstances in which a remission, rebate or refund of excise duty may be made, and the amount of the remission, rebate or refund.\n\nSection 79 of the Act deals with drawback of excise duty. Part 3 of this instrument provides when drawback is, and is not, payable. The Part also prescribes the conditions to which the payment of drawback is subject.\n\nPart 4 of this instrument prescribes matters relating to particular goods, including tobacco leaf, LPG, compressed natural gas, stabilised crude petroleum oil and condensate. These matters relate to delivery, the amount of a penalty under the Act, notices, and the conversion of measurements.\n\nSections 61D and 61E of the Act set up a framework for permitting excisable goods sold in an outwards duty free shop, or an inwards duty free shop, to be delivered to, and exported by, relevant travellers. Part 5 of this instrument provides details of that framework, including the circumstances in which permission may be given or revoked, and conditions to which a permission is subject.\n\nPart 6 of this instrument prescribes which ship’s stores are liable to excise duty, and the manner in which samples of material and goods are to be taken. This Part also deals with what happens with a security if the CEO obtains judgment against a person in legal proceedings about the security.\n\nThis instrument replaces the Excise Regulations 1925. Part 7 provides transitional arrangements for the replacement of those regulations by this instrument.\n\n### Division 3—Definitions\n\n#### 6 Definitions\n\n> Note: A number of expressions used in this instrument are defined in the Act, including the following:\n\n (a) approved form;\n (b) CEO;\n (c) gaseous fuel.\n In this instrument:\n\n> Act means the Excise Act 1901.\n\n> airport shop goods: see subsection 48(2).\n\n> alcoholic beverage has the meaning given by section 77A of the Act.\n\n> alcohol manufacturer means a licensed manufacturer whose manufacturer licence authorises the manufacture of alcoholic beverages.\n\n> credited adjustment amount: see subclause 1(4) of Schedule 1.\n\n> departure area means a part of an airport or wharf that is set aside for the reception of relevant travellers who:\n\n (a) have complied with the laws of the Commonwealth relating to the departure of persons for places outside Australia; and\n (b) are yet to embark on an aircraft or ship for the relevant flight or relevant voyage concerned.\n\n> international flight:\n\n (a) in the case of a person leaving Australia—has the same meaning as in section 61D of the Act; and\n (b) in the case of a person entering Australia—has the same meaning as in section 61E of the Act.\n\n> inwards duty free shop has the same meaning as in section 61E of the Act.\n\n> off‑airport duty free shop means an outwards duty free shop other than an on‑airport duty free shop.\n\n> on‑airport duty free shop means an outwards duty free shop located in a departure area of an airport.\n\n> outwards duty free shop has the same meaning as in section 61D of the Act.\n\n> proprietor:\n\n (a) in relation to an outwards duty free shop—has the same meaning as in section 61D of the Act; and\n (b) in relation to an inwards duty free shop—has the same meaning as in section 61E of the Act.\n\n> relevant flight, in relation to a person who is a relevant traveller, means the international flight in relation to which the person is a relevant traveller.\n\n> relevant fuel: see subclause 1(2) of Schedule 1.\n\n> relevant traveller:\n\n (a) in the case of a person leaving Australia—has the same meaning as in section 61D of the Act; and\n (b) in the case of a person entering Australia—has the same meaning as in section 61E of the Act.\n\n> relevant voyage, in relation to a person who is a relevant traveller, means the international voyage (within the meaning of section 61D of the Act) in relation to which the person is a relevant traveller.\n\n> warehouse licence: see subsection 48(2).\n\n## Part 2—Remissions, rebates and refunds of excise duty\n\n### Division 1—Simplified outline of this Part\n\n#### 7 Simplified outline of this Part\n\nThis Part deals with the remission, rebate or refund of excise duty under the Act.\n\nThe CEO may make a remission, rebate or refund of excise duty in particular circumstances, which are set out in Division 2 and Schedule 1.\n\nSome of these circumstances require an application to be made for the remission, rebate or refund. The application must satisfy particular requirements, including being in the approved form. The CEO may require the applicant to provide records or give further information so that the CEO can verify that a circumstance applies. Some applications must be given to the CEO within a particular period.\n\nThe amount of a remission, rebate or refund of excise duty that may be made for a particular circumstance is set out in Division 4\\. The amount of a rebate or refund payable to a person may be set off against the whole, or part, of the person’s liability for excise duty.\n\n### Division 2—Circumstances for remission, rebate or refund\n\n#### 8 Circumstances for remission, rebate or refund of excise duty\n\n For paragraph 78(1)(b) of the Act, Schedule 1 prescribes circumstances in which a remission, rebate or refund of excise duty may be made by the CEO.\n\n> Note: An application is required in some circumstances (see Schedule 1).\n\n#### 9 Remission of excise duty—rounding down duty paid in cash\n\n For section 78 of the Act, if an amount of excise duty:\n (a) is to be paid in cash; and\n (b) is not a multiple of 5 cents;\n remission of the number of cents in excess of the next lower multiple of 5 cents may be made.\n\n### Division 3—Application for remission, rebate or refund\n\n#### 10 Application for remission, rebate or refund of excise duty\n\n (1) For clause 1 of Schedule 1, an application for a remission, rebate or refund of excise duty must:\n (a) be in the approved form; and\n (b) state, as far as practicable, the nature and particulars of the claim; and\n (c) be given to the CEO.\n (2) For the purpose of enabling the CEO to verify that a circumstance applies, or applied, in relation to goods to which an application relates:\n (a) the CEO may require the applicant to provide records or to give further information, or both; and\n (b) the applicant must comply with the requirement.\n\n#### 11 Period for making an application for refund or rebate of excise duty\n\n An application under section 10 for a refund or rebate of excise duty in a circumstance mentioned in an item in the following table must be given to the CEO within the period mentioned in the item.\n\n```html\n

Period for making an application for a refund or rebate of excise duty

Item

Circumstance

Period for giving application

1

A circumstance mentioned in item 1, 2, 3, 4 or 5 of the table in subclause 1(1) of Schedule 1.

Within:

(a) unless paragraph (b) applies—4 years after the day when the excise duty is paid; or

(b) if the application relates to goods that are tobacco products—12 months after the day when the excise duty is paid.

2

A circumstance mentioned in item 6 of the table in subclause 1(1) of Schedule 1.

Within:

(a) unless paragraph (b) applies—4 years after the day when the relevant by‑law is made; or

(b) if the application relates to goods that are tobacco products—12 months after the day when the relevant by‑law is made.

2A

A circumstance mentioned in item 7 or 7A of the table in subclause 1(1) of Schedule 1.

If the application relates to goods other than tobacco products—within 4 years after the day when the excise duty is paid.

3

A circumstance mentioned in item 9 or 10 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the end of the financial year in which the excise duty is paid.

4

A circumstance mentioned in item 11 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the final VOLWARE price for the month, from which the credited adjustment amount mentioned in the item is derived, is determined under subsection 7(3) of the Petroleum Excise (Prices) Act 1987.

5

A circumstance mentioned in item 12 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the relevant determination of the final VOLWARE price is amended as mentioned in the item.

5A

A circumstance mentioned in item 18 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the excise duty is paid.

6

A circumstance mentioned in item 22 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the excise duty is paid.

\n```\n\n### Division 4—Amount of remission, rebate or refund\n\n#### 12 Amount of remission, rebate or refund of excise duty\n\n (1) This section is made for subsection 78(2) of the Act.\n (2) The amount of a remission, rebate or refund of excise duty that may be made in a circumstance mentioned in an item of the following table is the amount mentioned in the item.\n\n```html\n

Amount of remission, rebate or refund in a circumstance

Item

Circumstance

Amount

1A

A circumstance mentioned in item 7A of the table in subclause 1(1) of Schedule 1.

The amount that is worked out under subsection (4) of this section.

1

A circumstance mentioned in item 8 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between the amount of duty paid and the correct amount of duty.

2

A circumstance mentioned in item 9 of the table in subclause 1(1) of Schedule 1.

The amount that is the whole of the duty paid.

3

A circumstance mentioned in item 10 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between:

(a) the amount of duty paid; and

(b) the amount of the duty ascertained at the end of the relevant financial year under whichever of section 6B, 6C, 6CA or 6D of the Excise Tariff Act 1921 applies.

4

A circumstance mentioned in item 11 of the table in subclause 1(1) of Schedule 1.

The amount that is equal to the negative amount mentioned in the item.

6

A circumstance mentioned in item 22 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between:

(a) the amount of duty paid; and

(b) the amount that is payable due to the amendments mentioned in the item.

7

A circumstance mentioned in item 10 of the table in subclause 2(1) of Schedule 1.

The amount that is the whole of the duty payable.

\n```\n\n Rebate or refund set off against liability for excise duty\n (3) The amount of a rebate or refund of excise duty that is payable to a person:\n (a) may be set off against the whole, or part, of that person’s liability for excise duty; and\n (b) if the amount is set off as described in paragraph (a)—is taken to have been paid to the person.\n Refund amount for recovered fuel vapour\n (4) For item 1A of the table in subsection (2), the amount of refund that is payable to a person is equal to the sum of:\n (a) the amount of that duty that was paid on the quantity of goods classified to subitems 10.5, 10.6 and 10.7 of the Schedule to the Excise Tariff Act 1921; and\n (b) the amount of that duty that was paid on so much of the quantity of goods classified to subitems 10.10 and 10.12 of the Schedule to the Excise Tariff Act 1921 as does not exceed twice the quantity of goods mentioned in paragraph (a) of this subsection;\n multiplied by 0.0006442.\n\n> Note: Example: If excise duty was paid on 100,000 litres of gasoline (subitem 10.5) and 500,000 litres of diesel (subitem 10.10), and an application for a refund is made, the refund amount is the amount of duty that was paid on 100,000 litres of gasoline and 200,000 litres of diesel, multiplied by 0.0006442.\n\n## Part 3—Drawback of excise duty\n\n### Division 1—Simplified outline of this Part\n\n#### 13 Simplified outline of this Part\n\nThis Part allows drawback of excise duty to be paid on the exportation of excisable goods for which excise duty has been paid.\n\nThe CEO may approve payment of drawback. If the CEO decides not to approve payment of drawback, the CEO must give a notice of the decision to the person claiming drawback. The notice must also state that the person may object to the decision.\n\nDrawback of excise duty is not payable for some goods. It is also not payable if excise duty has been refunded, or if goods are re‑landed in Australia after exportation.\n\nGenerally, drawback of excise duty is not payable unless certain conditions have been met. These conditions are set out in Division 3.\n\n### Division 2—Drawback of excise duty\n\n#### 14 Drawback of excise duty on goods\n\n (1) For section 79 of the Act, drawback of excise duty may be paid, in accordance with this Part, on the exportation of excisable goods for which excise duty has been paid.\n (2) The CEO may approve payment of drawback for the goods.\n (3) If the CEO decides not to approve payment of drawback for the goods, the CEO must, no later than 30 days after the date of the decision, give the person claiming the drawback a notice that:\n (a) sets out the decision; and\n (b) includes a statement to the effect that the person may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, to the decision.\n (4) Failure to comply with subsection (3) does not affect the validity of the decision.\n\n#### 15 When drawback of excise duty is not payable\n\n (1) Drawback of excise duty is not payable on the following:\n (a) stabilized crude petroleum oil;\n (b) condensate;\n (c) liquid petroleum obtained from naturally occurring petroleum gas.\n (2) Drawback of excise duty is not payable on the exportation of goods if:\n (a) the excise duty paid on the goods has been refunded; or\n (b) after exportation, the goods are re‑landed in Australia; or\n (c) the goods are relevant fuel.\n\n### Division 3—Conditions relating to drawback\n\n#### 16 Conditions relating to drawback of excise duty—general\n\n (1) Drawback of excise duty is not payable on the exportation of goods unless the conditions set out in the following table are met.\n\n```html\n

Conditions relating to drawback of excise duty

Item

Condition

1

Before exportation:

(a) the owner of the goods gives to the CEO a notice, in the approved form, of the owner’s intention to claim drawback on the exportation; and

(b) the goods are available at all reasonable times for examination by an officer.

2

Records are available at all reasonable times for examination by an officer, that show:

(a) that excise duty has been paid on the goods; and

(b) relevant details of the receipt, use and disposal of the goods by the owner.

3

A claim for drawback of excise duty paid on the goods:

(a) is in the approved form; and

(b) is given by the owner of the goods to the CEO after the exportation but no later than 12 months after the day on which the goods are exported.

4

The claim for drawback sets out:

(a) the amount of the claim; and

(b) a statement that, to the best of the knowledge, information and belief of the owner of the goods, the goods have not been, and are not intended to be, re‑landed in Australia; and

(c) such other information as the approved form requires.

5

The amount of the drawback:

(a) is at least $50; or

(b) meets the following requirements:

(i) the amount is claimed at the same time, and in the same approved form, as another claim or claims made by the owner of the goods for drawback on the exportation of other goods;

(ii) together the claims result in an aggregate amount of drawback of at least $50.

\n```\n\n (2) The CEO may:\n (a) in writing, exempt the owner of the goods from the application of item 1 of the table in subsection (1); or\n (b) approve payment of drawback in relation to the goods mentioned in item 1 of the table in subsection (1) even though a notice of intention was not given to the CEO as required by that item.\n (3) For item 3 of the table in subsection (1), the amount of the claim must not exceed the amount of excise duty paid on the goods.\n\n#### 17 Additional conditions relating to drawback of excise duty—examining, packing, securing and marking goods\n\n (1) If the owner of goods has given to the CEO a notice of intention to claim drawback on the exportation of goods under item 1 of the table in subsection 16(1), the CEO may, by notice in writing to the owner of the goods, require the owner to deal with the goods as directed by the CEO.\n (2) If the CEO has given notice under subsection (1) to the owner of goods, drawback of excise duty is not payable on the exportation of the goods unless the owner has complied with the directions of the CEO.\n\n#### 18 Assistance to be given to officers\n\n A person who intends to claim drawback on the exportation of goods must, by all reasonable means, facilitate:\n (a) the examination or re‑examination of the goods by an officer; and\n (b) the taking of a correct account of the goods by an officer; and\n (c) the supervision, by an officer, of the packing of the goods.\n\n## Part 4—Tobacco, fuel, and delivery of certain goods without entry\n\n### Division 1—Simplified outline of this Part\n\n#### 19 Simplified outline of this Part\n\nThis Part deals with some particular kinds of goods.\n\nDivision 2 deals with tobacco. Australian tobacco leaf may be delivered for a purpose approved by the CEO, or if the tobacco leaf is to be destroyed and the CEO has approved the delivery. The Division also provides how to work out the amount of duty used to determine the amount of a penalty for various offences under the Act.\n\nDivision 3 deals with fuel. A notice under section 77L of the Act must include particular words. The Division also sets out circumstances in which a notice under that section is not required, and explains how to convert measurements of LPG and compressed natural gas.\n\nDivision 4 provides conditions for the delivery for home consumption, without entry, of stabilised crude petroleum oil and condensate.\n\n### Division 2—Matters relating to tobacco\n\n#### 20 Delivery of Australian tobacco leaf\n\n For section 164 of the Act, Australian tobacco leaf may be delivered:\n (a) for a purpose approved by the CEO; or\n (b) if:\n (i) it is to be destroyed; and\n (ii) the CEO has approved the delivery.\n\n> Note: Examples of purposes that might be approved by the CEO are medical purposes, scientific purposes, horticultural purposes and agricultural purposes.\n\n#### 21 Amount of duty to determine the amount of a penalty\n\n (1) This section sets out how to work out the amount of duty that is to be used to determine the amount of a penalty relating to a quantity of tobacco leaf.\n\n> Note: This section is made for paragraph (b) of the penalty in each of subsections 28(1), 30(1), 31(1), 33(1), 35(1), 39K(2) and (3), 39M(2), 44(4) and (8), 117C(1), 117D(1), 117F(1) and 117H(1) of the Act.\n\n (2) If the tobacco leaf was seized in a bale, the amount of duty is worked out using the formula:\n ![Start formula open bracket Weight minus 2 close bracket times Rate end formula](image.002.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight ‑ 2 means the gross weight of the bale and the tobacco leaf, in kilograms, minus 2 kilograms.\n\n (3) If:\n (a) the tobacco leaf was not seized; and\n (b) there is sufficient evidence to show that the quantity of tobacco leaf was in a bale;\n the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means 100 kilograms.\n\n (4) If the tobacco leaf was seized in unbaled form, the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means the weight of the tobacco leaf, in kilograms.\n\n (5) If:\n (a) the tobacco leaf was not seized; and\n (b) there is sufficient evidence to show that the quantity of tobacco leaf was in unbaled form;\n the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means the weight of the tobacco leaf, in kilograms, as shown by the evidence.\n\n### Division 3—Matters relating to fuel\n\n#### 22 Sales or supplies of LPG to which LPG remission applies—contents of notice\n\n For subsection 77L(3) of the Act, a notice given under subsection 77L(2) of the Act must include the words “Not to be used, or supplied, for transport use. Penalties apply.”.\n\n#### 23 Sales or supplies of LPG to which LPG remission applies—circumstances when notice is not required\n\n For subsection 77L(4) of the Act, a notice is not required to be given in any of the following circumstances:\n (a) the LPG is being supplied in, or into, a container that can contain no more than 210 kilograms of LPG;\n (b) the LPG:\n (i) is being supplied to residential premises (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999); and\n (ii) is not being supplied, in part or in full, for the purpose of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999).\n\n#### 24 Conversion of measurements of LPG and compressed natural gas\n\n Converting measurements of LPG\n (1) For the purposes of the Excise Acts and for determining a person’s liability to pay duty, a quantity of LPG may be converted to litres at the rate of 1 kilogram of LPG to 1.885 litres of LPG if the quantity of LPG:\n (a) is entered for home consumption as a quantity measured in kilograms; and\n (b) is not measured using volumetric measurement equipment to calculate the amount of duty.\n (2) If:\n (a) a person’s first dealing with a quantity of LPG in a financial year, for the purpose of determining the person’s liability to pay duty on LPG in the financial year, uses kilograms or litres; and\n (b) the person proposes to deal with another quantity of LPG in that financial year, for the same purpose in that financial year, using the other unit of measurement;\n the CEO is not required to accept the other unit of measurement, but may give the person permission to use the other unit.\n Converting measurements of compressed natural gas\n (3) For the purposes of the Excise Acts, a quantity of compressed natural gas that is measured in megajoules may be converted to kilograms at the rate of 1 megajoule of compressed natural gas to 0.01893 kilograms of compressed natural gas.\n\n### Division 4—Delivery of stabilised crude petroleum oil and condensate without entry\n\n#### 25 Delivery of stabilised crude petroleum oil and condensate for home consumption without entry\n\n (1) For subparagraph 61C(1)(b)(ii) of the Act, the following goods are prescribed:\n (a) stabilised crude petroleum oil to which item 20 of the Schedule to the Excise Tariff Act 1921 applies;\n (b) condensate to which item 21 of the Schedule to the Excise Tariff Act 1921 applies.\n (2) For paragraph 61C(3)(d) of the Act, the following conditions are prescribed for those goods:\n (a) that the person gives the CEO a return, in the approved form, on the day of each calendar month specified by the CEO in the person’s permission;\n (b) that the return includes particulars about the goods that have, during the previous month, been delivered into home consumption under the permission.\n\n## Part 5—Duty free shops\n\n### Division 1—Simplified outline of this Part\n\n#### 26 Simplified outline of this Part\n\nThis Part deals with permission for excisable goods sold in an outwards duty free shop, or an inwards duty free shop, to be delivered to, and exported by, relevant travellers.\n\nThe CEO may give permission if an application is made in an approved form and certain pre‑conditions are satisfied.\n\nPermission may be revoked if a particular condition is not complied with, or revocation is necessary for the protection of the revenue or for ensuring compliance with the Excise Acts. For a permission in relation to an inwards duty free shop, the permission may also be revoked if the lease, licence or authority to operate the shop has expired or been cancelled.\n\nDivision 3 sets out conditions to which a permission in relation to goods sold in an outwards duty free shop is subject. Divisions 4 and 5 set out additional conditions for off‑airport duty free shops and on‑airport duty free shops. Subdivision B of Division 7 sets out conditions to which a permission in relation to goods sold in an inwards duty free shop is subject.\n\nDivision 6 deals with proof of the export of goods purchased at off‑airport duty free shops. It also includes special provisions relating to the purchase of liquids, aerosols, gels, creams and pastes (known as LAG products) at off‑airport duty free shops.\n\n### Division 2—Permission for outwards duty free shops\n\n#### 27 Circumstances in which permission may be given—application\n\n For subsection 61D(2) of the Act, the CEO may give permission in relation to an outwards duty free shop only if an application for permission is made in the approved form.\n\n#### 28 Matters to be taken into account—off‑airport duty free shop\n\n For subsection 61D(2) of the Act, when deciding whether to give permission in relation to an off‑airport duty free shop, the CEO must take into account whether the proprietor of the shop to which the permission would relate is likely to be able to comply with the conditions set out in sections 37 and 38 of this instrument.\n\n#### 29 Period of effect of permission\n\n For subsection 61D(2) of the Act, if permission is given, the permission has effect:\n (a) starting on the day when the permission is given; and\n (b) for the period specified in the permission.\n\n#### 30 Revocation of permission\n\n (1) This section is made for subsection 61D(13) of the Act.\n (2) Each of the following are grounds on which a permission in relation to an outwards duty free shop may be revoked:\n (a) that a condition:\n (i) to which the permission is subject; and\n (ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;\n has not been complied with;\n (b) that revocation of the permission is necessary:\n (i) for the protection of the revenue; or\n (ii) for ensuring compliance with the Excise Acts.\n\n### Division 3—Conditions for outwards duty free shops\n\n#### 31 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an outwards duty free shop is subject.\n\n#### 32 Arrangements and proof of travel and export\n\n (1) The proprietor of the shop must not sell the goods to a person who is in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has shown to the proprietor a ticket, or other document approved by the CEO under paragraph 61D(7)(b) of the Act, that shows that the person is entitled to make the traveller’s relevant flight or relevant voyage.\n (2) The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has given the proprietor, orally or in writing, the particulars of the intended exportation of the goods by the person required under paragraph 36(1)(b) or 45(1)(b); and\n (c) the agreement is subject to the condition that the sale takes place in the shop.\n (3) The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document approved by the CEO under paragraph 61D(7)(b) of the Act, that confirms the particulars, mentioned in paragraph (2)(b), that were given to the proprietor.\n (4) The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to the relevant traveller are:\n (a) to be transferred to the proprietor, or an employee or agent of the proprietor, upon the return of the relevant traveller to Australia; or\n (b) to remain with the proprietor or an employee or agent of the proprietor.\n\n#### 33 Recognition of obligations\n\n A relevant traveller to whom the goods are sold in the shop must, at or before the time of delivery of the goods, sign a recognition, in the approved form, of the traveller’s obligations concerning the export of the goods.\n\n### Division 4—Additional conditions for off‑airport duty free shops\n\n#### Subdivision A—Preliminary\n\n#### 34 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an off‑airport duty free shop is subject.\n\n#### Subdivision B—Conditions for proprietor of shop\n\n#### 35 Delivery of goods\n\n (1) The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller earlier than the 60th day before the day on which, according to the ticket or other document shown to the proprietor under paragraph 32(1)(b) or subsection 32(3), the traveller’s relevant flight or relevant voyage is to depart.\n (2) The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller unless they are enclosed in a package:\n (a) that is sealed in such a manner that the goods cannot be removed from it without the seal being broken; and\n (b) if the package is of a size that it may (in accordance with the conditions applying to the relevant traveller on the relevant flight or relevant voyage) be carried in the cabin of the aircraft or ship—that is transparent enough for the goods to be easily identified without the seal of the package being broken.\n\n#### 36 Invoice for goods to be delivered\n\n (1) At the time of the sale of the goods that are to be delivered from the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in triplicate, specifying the following:\n (a) the name and usual residential address of the relevant traveller;\n (b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller:\n (i) the date of departure;\n (ii) the airport or wharf of departure;\n (iii) for a relevant flight—the flight number or other designation of the flight;\n (iv) for a relevant voyage—the name of the ship and the number or other designation of the voyage;\n (v) the number or other identification of the traveller’s ticket or other document approved by the CEO for paragraph 61D(7)(b) of the Act;\n (c) a precise description of the goods, including:\n (i) the quantity, in figures, of each item of the goods; and\n (ii) the total number, in words, of the items mentioned in the invoice; and\n (iii) the sale amount, in figures, of each item or quantity of items; and\n (iv) the total sale amount of those items and quantities of items.\n (2) The invoice must be one of a series of sequentially numbered invoices.\n (3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.\n (4) After preparing the invoice, the proprietor must:\n (a) place one copy with the goods inside the package mentioned in subsection 35(2); and\n (b) place one copy in a waterproof envelope and attach that envelope securely to the outside of the package; and\n (c) retain one copy in the proprietor’s own records.\n (5) For a package mentioned in paragraph 35(2)(b), the copy of the invoice mentioned in paragraph (4)(a) must be positioned so that it may be read without the seal of the package being broken.\n\n#### 37 Giving information to the CEO\n\n (1) The condition in this section applies if the CEO requires the proprietor of the shop to comply with the condition in a particular case.\n (2) The proprietor must give to the CEO the following information about a sale of the goods from the shop to a relevant traveller:\n (a) the name of the shop;\n (b) the name of the relevant traveller;\n (c) the date and time of departure of the traveller’s relevant flight or relevant voyage;\n (d) for a relevant flight—the number or other designation of the flight;\n (e) for a relevant voyage—the name of the ship and the number or other designation of the voyage;\n (f) a full description of any item of the goods included in the sale having a sale amount of at least $500;\n (g) the total number of items of the goods included in the sale;\n (h) the total number of packages mentioned in subsection 35(2) in which the goods included in the sale are packed;\n (i) the total number of the packages that are packages mentioned in paragraph 35(2)(b);\n (j) the total number of the packages that are not packages mentioned in paragraph 35(2)(b);\n (k) the invoice numbers for all invoices relating to the sale.\n (3) The proprietor must give the information to the CEO:\n (a) before the date of departure mentioned in paragraph (2)(c); and\n (b) in a manner approved by the CEO.\n\n#### 38 Packages to be examined\n\n (1) This section applies in relation to a package mentioned in subsection 35(2) that is prepared by the proprietor of the shop for a relevant traveller.\n (2) If the package:\n (a) is surrendered by the relevant traveller for carriage otherwise than in the cabin of the aircraft or ship; or\n (b) is taken by the relevant traveller into a departure area;\n the proprietor must, at the point of surrender or within the departure area, cause the package to be examined to check whether it remains sealed and whether it has been tampered with.\n (3) If the package remains sealed and has not been tampered with, the proprietor must cause the copy of the invoice mentioned in paragraph 36(4)(b) to be removed from the package.\n (4) Subsection (5) applies if:\n (a) the package is no longer sealed or has been otherwise tampered with; or\n (b) the copy of the invoice enclosed in the package does not correspond with the copy of the invoice that was attached to the package; or\n (c) the copy of the invoice that was required to be enclosed in the package is not enclosed; or\n (d) the copy of the invoice that was required to be attached to the package is not attached; or\n (e) the goods enclosed in the package are not as specified in the copy of the invoice enclosed in, or attached to, the package.\n (5) The proprietor must give to the CEO a notice specifying:\n (a) the name of the relevant traveller; and\n (b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller:\n (i) the date and time of the departure of the flight or voyage;\n (ii) for a relevant flight—the number or other designation of the flight;\n (iii) for a relevant voyage—the name of the ship and the number or other designation of the voyage; and\n (c) the nature of the discrepancy identified under subsection (4).\n\n#### 39 Giving a return and paying excise duty\n\n (1) The proprietor of the shop must comply with this section within 21 working days of the shop after the end of a month.\n (2) The proprietor must lodge with the CEO a return setting out the following:\n (a) the name of the shop;\n (b) the invoice number of each invoice:\n (i) prepared in accordance with section 36 for the goods delivered from the shop for export; and\n (ii) that specifies under that section a date of departure that is in the month; and\n (iii) a copy of which was not removed during the month in accordance with subsection 38(3) from a package containing the goods;\n (c) the invoice number of each invoice:\n (i) that meets the requirements of subparagraphs (b)(i) and (ii); and\n (ii) a copy of which was removed during the month in accordance with subsection 38(3); and\n (iii) for which an electronic record has not been provided in accordance with section 46;\n (d) for each invoice mentioned in paragraph (b) or (c):\n (i) the particulars required to be set out in the invoice; and\n (ii) the amount of excise duty payable for the goods to which the invoice relates.\n (3) The proprietor must pay to the CEO an amount equal to the sum of the amounts of excise duty specified in the return.\n\n#### Subdivision C—Conditions for relevant traveller\n\n#### 40 Application of Subdivision\n\n This Subdivision applies to:\n (a) a relevant traveller to whom the goods were sold; and\n (b) the proprietor of the shop in which the goods were sold.\n\n#### 41 Package not to be interfered with\n\n (1) If an invoice is attached to the outside of a package which contains the goods, the relevant traveller must not:\n (a) remove, alter or otherwise interfere with the invoice; or\n (b) allow the invoice to be removed, altered or interfered with (except as required or authorised by or under the Act).\n (2) The relevant traveller must not, before the exportation of the goods:\n (a) break the seals on, or otherwise tamper with the integrity of, a package which contains the goods; or\n (b) allow (except as required or authorised by or under the Act):\n (i) the seals to be broken on a package containing the goods; or\n (ii) the integrity of a package containing the goods to be otherwise tampered with.\n\n#### 42 Package to be examined\n\n (1) This section applies if the relevant traveller:\n (a) surrenders a package containing the goods for carriage otherwise than in the cabin of an aircraft or ship; or\n (b) takes a package containing the goods into a departure area.\n (2) The relevant traveller must:\n (a) present the package, sealed and with the copy of the invoice attached, to the proprietor, or an employee or agent of the proprietor; and\n (b) permit the proprietor, or the employee or agent of the proprietor, to examine the package and to remove the copy of the invoice.\n\n#### 43 If goods are not exported as intended\n\n (1) If the relevant traveller does not export the goods on the relevant flight or the relevant voyage specified in the invoice for the goods, the relevant traveller must notify the proprietor by noon on the next working day of the shop after the date of departure (the original departure date) specified in the invoice.\n (2) If the relevant traveller intends to export the goods on a subsequent flight that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:\n (a) notify the proprietor of that intention;\n (b) provide the proprietor with the following:\n (i) the flight number or other designation of the flight;\n (ii) particulars of the intended date and time of departure of that flight.\n (3) If the relevant traveller intends to export the goods on a subsequent voyage that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:\n (a) notify the proprietor of that intention;\n (b) provide the proprietor with the following:\n (i) the name of the ship and voyage number or other designation of the voyage;\n (ii) particulars of the intended date and time of departure of that voyage.\n (4) If the relevant traveller does not intend to export the goods as mentioned in subsection (2) or (3), the relevant traveller must:\n (a) notify the proprietor accordingly; and\n (b) return the goods to the shop no later than the close of business of the shop on the second working day of the shop after the departure time on the original departure date.\n (5) Subsection (6) applies if:\n (a) the relevant traveller notifies the proprietor under subsection (2) or (3) of the intention to export the goods on a subsequent flight or voyage; and\n (b) the relevant traveller does not so export the goods.\n (6) The relevant traveller must:\n (a) no later than noon on the next working day of the shop after the date of departure specified in the notice of intention under paragraph (2)(a) or (3)(a), notify the proprietor that the goods have not been so exported; and\n (b) no later than the close of business of the shop on the second working day after that specified date of departure, return the goods to the shop.\n\n### Division 5—Additional conditions for on‑airport duty free shops\n\n#### 44 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an on‑airport duty free shop is subject.\n\n#### 45 Invoice for goods\n\n (1) At the time of the sale of the goods at the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in duplicate, specifying the following:\n (a) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the name and usual residential address of the relevant traveller;\n (b) the following particulars about the relevant flight for the intended exportation of the goods by the relevant traveller:\n (i) the date of departure;\n (ii) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the airport of departure;\n (iii) the flight number or other designation of the flight;\n (c) a precise description of the goods, including:\n (i) the quantity of each item of the goods; and\n (ii) the sale amount of each item or quantity of items; and\n (iii) the total sale amount of those items and quantities of items.\n (2) The invoice must be one of a series of sequentially numbered invoices.\n (3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.\n (4) After preparing an invoice, the proprietor of the shop must:\n (a) place one copy with the goods that are to be delivered to the relevant traveller; and\n (b) retain one copy in the proprietor’s own records.\n\n### Division 6—Other matters relating to outwards duty free shops\n\n#### 46 Proof of export of goods—off‑airport duty free shops\n\n (1) This section is made for paragraph 61D(10)(b) of the Act and applies in relation to an off‑airport duty free shop.\n (2) The way for providing proof is by providing an electronic record of the invoice number of each invoice for which a copy was removed, in accordance with subsection 38(3), from the package in which the goods are enclosed.\n (3) The time for providing proof is 10 working days of the shop after the date of departure of the relevant traveller mentioned in that paragraph.\n\n#### 47 Sealed bag arrangements for LAG products—off‑airport duty free shops\n\n (1) This section applies if:\n (a) a person purchases a liquid, aerosol, gel, cream or paste (a LAG product) at an off‑airport duty free shop; and\n (b) the delivery and export of the LAG product is the subject of a permission under subsection 61D(2) of the Act; and\n (c) the permission is subject to a condition set out in section 38, 39, 41 or 42 of this instrument; and\n (d) the person deals with the LAG product in accordance with an arrangement (known as a “sealed bag arrangement”) that:\n (i) is administered by the Australian Taxation Office and the Department administered by the Minister administering Part XII of the Customs Act 1901; and\n (ii) is consistent with the requirements of Subdivision 4.1.1A of the Aviation Transport Security Regulations 2005.\n (2) The delivery and export of the LAG product is taken to comply with the conditions in subsections 32(1) to (3) and Subdivisions B and C of Division 4.\n\n### Division 7—Inwards duty free shops\n\n#### Subdivision A—Permission for inwards duty free shops\n\n#### 48 Circumstances in which permission may be given—application\n\n (1) For subsection 61E(2) of the Act, the CEO may give permission in relation to an inwards duty free shop only if:\n (a) the applicant for the permission:\n (i) is the holder of a warehouse licence authorising the sale of airport shop goods at the inwards duty free shop; and\n (ii) has been granted a lease or licence, and an authority, to operate an inwards duty free shop on land within the airport; and\n (b) the application for permission is made in the approved form.\n (2) In this instrument:\n\n> airport shop goods has the same meaning as in section 61E of the Act.\n\n> warehouse licence has the same meaning as in section 61D of the Act.\n\n#### 49 Period of effect of permission\n\n For subsection 61E(2) of the Act, if permission is given, the permission has effect:\n (a) starting on the day when the permission is given; and\n (b) for the period specified in the permission.\n\n#### 50 Revocation of permission\n\n (1) This section is made for subsection 61E(11) of the Act.\n (2) Each of the following are grounds on which a permission in relation to an inwards duty free shop may be revoked:\n (a) that a condition:\n (i) to which the permission is subject; and\n (ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;\n has not been complied with;\n (b) that revocation of the permission is necessary:\n (i) for the protection of the revenue; or\n (ii) for ensuring compliance with the Excise Acts;\n (c) that a lease, licence or authority to operate the inwards duty free shop on land within the airport has expired or been cancelled.\n\n#### Subdivision B—Conditions for inwards duty free shops\n\n#### 51 Preliminary\n\n For subsection 61E(2) of the Act, this Subdivision sets out conditions to which a permission in relation to goods sold in an inwards duty free shop is subject.\n\n#### 52 Arrangements and proof of travel\n\n (1) The proprietor of the shop must not sell the goods to a person who is in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has shown to the proprietor a ticket, or other document, that shows that the person has arrived in Australia on an international flight.\n (2) The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:\n (a) the person is, or intends to be, a relevant traveller; and\n (b) the person has given the proprietor, orally or in writing:\n (i) the date of the person’s arrival or intended arrival in Australia; and\n (ii) the flight number or other designation of the international flight on which the person arrived or intends to arrive; and\n (c) the proprietor has informed the person of:\n (i) the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of excise duty; and\n (ii) the conditions with which, for the purposes of the Customs Acts (within the meaning of the Customs Act 1901), a relevant traveller must comply in relation to the purchase of goods at the shop; and\n (d) the agreement is subject to the condition that the sale takes place in the shop.\n (3) The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document, that confirms the information given to the proprietor under subparagraph (2)(b)(ii).\n (4) The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to that relevant traveller under the permission are:\n (a) to be transferred to the proprietor, or an employee or agent of the proprietor, after the relevant traveller has cleared customs; or\n (b) to remain with the proprietor or an employee or agent of the proprietor.\n\n#### 53 Signs to be displayed\n\n (1) The proprietor of the shop must display in the shop signs, in the approved form, that clearly state:\n (a) the conditions with which, for the purposes of the Excise Acts, a relevant traveller must comply in relation to the purchase of the goods at the shop; and\n (b) if alcoholic beverages or tobacco products are for sale in the shop—the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of excise duty.\n (2) The signs must be reasonably prominent and in enough numbers to give reasonable notice to relevant travellers of the matters mentioned in subsection (1).\n\n## Part 6—Stores, securities and samples\n\n### Division 1—Simplified outline of this Part\n\n#### 54 Simplified outline of this Part\n\nGenerally, ship’s stores that are liable to excise duty are alcoholic beverages and tobacco products. Liability may depend on the quantity of the goods and the circumstances in which they are purchased.\n\nThis Part also sets out what happens if a person has given the CEO a security under the Act and the CEO obtains a judgment against the person in relation to the security, and sets out procedures for taking samples of material and goods.\n\n### Division 2—Stores, securities and samples\n\n#### 55 Ship’s stores liable to excise duty\n\n (1) For subsection 160A(1) of the Act, this section sets out ship’s stores that are liable to excise duty.\n (2) The ship’s stores liable to excise duty are those consisting of:\n (a) alcoholic beverages (other than beer) sold to a passenger or member of the crew of a ship, other than by the glass or nip; or\n (b) cigars sold to a passenger or to a member of the crew of a ship, other than by the individual packet, tin or box containing 25 or less cigars; or\n (c) cigarettes sold to a passenger or to a member of the crew of a ship, other than by the individual packet or tin containing 50 or less cigarettes; or\n (d) tobacco products (other than those mentioned in paragraphs (b) and (c)) sold to a passenger or to a member of the crew of a ship in a quantity that exceeds 120 grams in weight; or\n (e) alcoholic beverages (including beer), cigarettes, cigars or other tobacco products sold to a person other than a passenger or a member of the crew of a ship.\n\n#### 56 Judgment in legal proceedings about a security\n\n (1) This section applies if:\n (a) a person has given the CEO a security under the Act; and\n (b) the CEO obtains a judgment against the person in legal proceedings about the security.\n (2) The CEO may retain as much of the security as is needed to satisfy the judgment and costs.\n (3) Any security retained becomes the property of the Commonwealth.\n (4) If the security does not satisfy the judgment and costs, the CEO may enforce the judgment to obtain payment of the balance remaining due under the judgment.\n (5) If the CEO is entitled to retain a security that is not cash, the CEO may dispose of the security:\n (a) by auction or private sale; or\n (b) in another manner that is, in the CEO’s opinion, most favourable to the person.\n (6) If the CEO disposes of a security under subsection (5):\n (a) the net proceeds of the disposal may be retained as described in subsection (2); and\n (b) a certificate:\n (i) signed by the CEO; and\n (ii) setting out the security disposed of and the net proceeds of the disposal;\n is taken to be proof of the disposal and the amount of the net proceeds.\n (7) The person is entitled to as much (if any) of a security as has not been retained by the CEO under this section if the security:\n (a) expires; or\n (b) is cancelled, discharged, released or satisfied.\n\n#### 57 Manner of taking samples\n\n (1) For section 106 of the Act, the manner in which a sample is to be taken by an officer is as follows:\n (a) the officer must, in the presence of the person (or an agent or employee of the person) from whom the sample is taken:\n (i) divide the sample into 3 equal parts; and\n (ii) label or mark, and securely seal, each part;\n (b) the officer must:\n (i) give one part to the person (or the person’s agent or employee); and\n (ii) deliver another part (the analyst’s part) to an analyst approved by the CEO; and\n (iii) retain the third part for any further examination.\n (2) For subparagraph (1)(b)(ii), the analyst’s part may be delivered to the analyst:\n (a) in person; or\n (b) by registered post; or\n (c) in another manner approved by the CEO.\n\n## Part 7—Transitional matters relating to the repeal of the Excise Regulations 1925\n\n#### 58 Things done under the Excise Regulations 1925\n\n (1) If:\n (a) a thing was done for a particular purpose under the Excise Regulations 1925 as in force immediately before those Regulations were repealed; and\n (b) the thing could be done for that purpose under this instrument;\n the thing has effect for the purposes of this instrument as if it had been done under this instrument.\n (2) Without limiting subsection (1), a reference in that subsection to a thing being done includes a reference to a notice, application or other instrument being given or made.\n\n#### 59 Application of the Excise Regulations 1925 to permissions under the Act\n\n (1) Despite the repeal of the Excise Regulations 1925, those Regulations (the old regulations) as in force immediately before they were repealed continue to apply in relation to a permission in force at that time under section 61C, 61D or 61E of the Act.\n (2) However, if the permission is amended after that time:\n (a) the old regulations cease to apply in relation to the permission when the amendment takes effect (the amendment time); and\n (b) from the amendment time, this instrument applies in relation to the permission as if the permission had been given after the repeal of the old regulations.\n (3) If an application for a permission under section 61C, 61D or 61E of the Act had been made before the repeal of the old regulations, but no decision had been made on the application at the time of the repeal, this instrument applies in relation to the application as if the application had been made after the repeal.\n\n## Part 8—Other application and transitional matters\n\n#### 60 Application provision relating to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017\n\n The amendments made by Schedule 1 to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017 apply in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2017.\n\n#### 61 Application provision relating to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018\n\n The amendments made by Part 1 of Schedule 1 to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018 apply in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2019.\n\n#### 62 Application and transitional provisions relating to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021\n\n (1) The amendments made by Schedule 1 to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021 apply in relation to alcoholic beverages that are entered for home consumption on or after 1 July 2021.\n (2) Treat the references in paragraphs (b), (c) and (e) of item 10 of the table in subclause 2(1) of Schedule 1 to “this item” as including references to “item 21 of the table in subclause 1(1) of Schedule 1, as in force before the commencement of the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021”.\n (3) Despite subsection (1), item 21 of the table in subclause 1(1) of Schedule 1 does not apply in relation to an alcoholic beverage entered for home consumption before 1 June 2021 unless excise duty is paid on the alcoholic beverage on or before 30 June 2021.\n (4) Despite subsection (1), item 21 of the table in subclause 1(1) of Schedule 1 applies in relation to an alcoholic beverage as if the reference in subparagraph (c)(i) of the item to $100,000 were a reference to $8,333 if:\n (a) the alcoholic beverage was entered for home consumption in the period beginning on 1 June 2021 and ending on 30 June 2021; and\n (b) excise duty is paid on the alcoholic beverage on or after 1 July 2021.\n\n#### 63 Application provision relating to the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024\n\n (1) The amendments made by the amending regulations (other than item 16) apply to goods on which excise duty is paid on or after 1 July 2024.\n (2) The amendment made by item 16 of the amending regulations, in relation to a remission of excise duty without an application in a circumstance mentioned in item 11 of the table in subclause 2(1) of Schedule 1 to this instrument, applies to goods on which excise duty is payable on or after 1 January 2025.\n (3) In this section:\n\n> amending regulations means the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024.\n\n#### 64 Application provision relating to the Excise Amendment (Remission Increase for Distillers and Brewers) Regulations 2025\n\n The amendments made by Schedule 1 to the Excise Amendment (Remission Increase for Distillers and Brewers) Regulations 2025 apply in relation to alcoholic beverages that are entered for home consumption on or after 1 July 2026.","sortOrder":54},{"sectionNumber":"34","sectionType":"section","heading":"Preliminary","content":"#### 34 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an off‑airport duty free shop is subject.","sortOrder":55},{"sectionNumber":"Subdivision B","sectionType":"subdivision","heading":"Conditions for proprietor of shop","content":"## Part 1—Preliminary\n\n### Division 1—Preliminary\n\n#### 1 Name\n\n This is the Excise Regulation 2015.\n\n#### 3 Authority\n\n This instrument is made under the Excise Act 1901.\n\n### Division 2—Simplified outline of this instrument\n\n#### 5 Simplified outline of this instrument\n\nThis instrument complements the Excise Act 1901 (the Act) by prescribing matters relating to excise.\n\nSection 78 of the Act sets up a framework for the remission, rebate and refund of excise duty. Part 2 of this instrument provides details of that framework, including the circumstances in which a remission, rebate or refund of excise duty may be made, and the amount of the remission, rebate or refund.\n\nSection 79 of the Act deals with drawback of excise duty. Part 3 of this instrument provides when drawback is, and is not, payable. The Part also prescribes the conditions to which the payment of drawback is subject.\n\nPart 4 of this instrument prescribes matters relating to particular goods, including tobacco leaf, LPG, compressed natural gas, stabilised crude petroleum oil and condensate. These matters relate to delivery, the amount of a penalty under the Act, notices, and the conversion of measurements.\n\nSections 61D and 61E of the Act set up a framework for permitting excisable goods sold in an outwards duty free shop, or an inwards duty free shop, to be delivered to, and exported by, relevant travellers. Part 5 of this instrument provides details of that framework, including the circumstances in which permission may be given or revoked, and conditions to which a permission is subject.\n\nPart 6 of this instrument prescribes which ship’s stores are liable to excise duty, and the manner in which samples of material and goods are to be taken. This Part also deals with what happens with a security if the CEO obtains judgment against a person in legal proceedings about the security.\n\nThis instrument replaces the Excise Regulations 1925. Part 7 provides transitional arrangements for the replacement of those regulations by this instrument.\n\n### Division 3—Definitions\n\n#### 6 Definitions\n\n> Note: A number of expressions used in this instrument are defined in the Act, including the following:\n\n (a) approved form;\n (b) CEO;\n (c) gaseous fuel.\n In this instrument:\n\n> Act means the Excise Act 1901.\n\n> airport shop goods: see subsection 48(2).\n\n> alcoholic beverage has the meaning given by section 77A of the Act.\n\n> alcohol manufacturer means a licensed manufacturer whose manufacturer licence authorises the manufacture of alcoholic beverages.\n\n> credited adjustment amount: see subclause 1(4) of Schedule 1.\n\n> departure area means a part of an airport or wharf that is set aside for the reception of relevant travellers who:\n\n (a) have complied with the laws of the Commonwealth relating to the departure of persons for places outside Australia; and\n (b) are yet to embark on an aircraft or ship for the relevant flight or relevant voyage concerned.\n\n> international flight:\n\n (a) in the case of a person leaving Australia—has the same meaning as in section 61D of the Act; and\n (b) in the case of a person entering Australia—has the same meaning as in section 61E of the Act.\n\n> inwards duty free shop has the same meaning as in section 61E of the Act.\n\n> off‑airport duty free shop means an outwards duty free shop other than an on‑airport duty free shop.\n\n> on‑airport duty free shop means an outwards duty free shop located in a departure area of an airport.\n\n> outwards duty free shop has the same meaning as in section 61D of the Act.\n\n> proprietor:\n\n (a) in relation to an outwards duty free shop—has the same meaning as in section 61D of the Act; and\n (b) in relation to an inwards duty free shop—has the same meaning as in section 61E of the Act.\n\n> relevant flight, in relation to a person who is a relevant traveller, means the international flight in relation to which the person is a relevant traveller.\n\n> relevant fuel: see subclause 1(2) of Schedule 1.\n\n> relevant traveller:\n\n (a) in the case of a person leaving Australia—has the same meaning as in section 61D of the Act; and\n (b) in the case of a person entering Australia—has the same meaning as in section 61E of the Act.\n\n> relevant voyage, in relation to a person who is a relevant traveller, means the international voyage (within the meaning of section 61D of the Act) in relation to which the person is a relevant traveller.\n\n> warehouse licence: see subsection 48(2).\n\n## Part 2—Remissions, rebates and refunds of excise duty\n\n### Division 1—Simplified outline of this Part\n\n#### 7 Simplified outline of this Part\n\nThis Part deals with the remission, rebate or refund of excise duty under the Act.\n\nThe CEO may make a remission, rebate or refund of excise duty in particular circumstances, which are set out in Division 2 and Schedule 1.\n\nSome of these circumstances require an application to be made for the remission, rebate or refund. The application must satisfy particular requirements, including being in the approved form. The CEO may require the applicant to provide records or give further information so that the CEO can verify that a circumstance applies. Some applications must be given to the CEO within a particular period.\n\nThe amount of a remission, rebate or refund of excise duty that may be made for a particular circumstance is set out in Division 4\\. The amount of a rebate or refund payable to a person may be set off against the whole, or part, of the person’s liability for excise duty.\n\n### Division 2—Circumstances for remission, rebate or refund\n\n#### 8 Circumstances for remission, rebate or refund of excise duty\n\n For paragraph 78(1)(b) of the Act, Schedule 1 prescribes circumstances in which a remission, rebate or refund of excise duty may be made by the CEO.\n\n> Note: An application is required in some circumstances (see Schedule 1).\n\n#### 9 Remission of excise duty—rounding down duty paid in cash\n\n For section 78 of the Act, if an amount of excise duty:\n (a) is to be paid in cash; and\n (b) is not a multiple of 5 cents;\n remission of the number of cents in excess of the next lower multiple of 5 cents may be made.\n\n### Division 3—Application for remission, rebate or refund\n\n#### 10 Application for remission, rebate or refund of excise duty\n\n (1) For clause 1 of Schedule 1, an application for a remission, rebate or refund of excise duty must:\n (a) be in the approved form; and\n (b) state, as far as practicable, the nature and particulars of the claim; and\n (c) be given to the CEO.\n (2) For the purpose of enabling the CEO to verify that a circumstance applies, or applied, in relation to goods to which an application relates:\n (a) the CEO may require the applicant to provide records or to give further information, or both; and\n (b) the applicant must comply with the requirement.\n\n#### 11 Period for making an application for refund or rebate of excise duty\n\n An application under section 10 for a refund or rebate of excise duty in a circumstance mentioned in an item in the following table must be given to the CEO within the period mentioned in the item.\n\n```html\n

Period for making an application for a refund or rebate of excise duty

Item

Circumstance

Period for giving application

1

A circumstance mentioned in item 1, 2, 3, 4 or 5 of the table in subclause 1(1) of Schedule 1.

Within:

(a) unless paragraph (b) applies—4 years after the day when the excise duty is paid; or

(b) if the application relates to goods that are tobacco products—12 months after the day when the excise duty is paid.

2

A circumstance mentioned in item 6 of the table in subclause 1(1) of Schedule 1.

Within:

(a) unless paragraph (b) applies—4 years after the day when the relevant by‑law is made; or

(b) if the application relates to goods that are tobacco products—12 months after the day when the relevant by‑law is made.

2A

A circumstance mentioned in item 7 or 7A of the table in subclause 1(1) of Schedule 1.

If the application relates to goods other than tobacco products—within 4 years after the day when the excise duty is paid.

3

A circumstance mentioned in item 9 or 10 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the end of the financial year in which the excise duty is paid.

4

A circumstance mentioned in item 11 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the final VOLWARE price for the month, from which the credited adjustment amount mentioned in the item is derived, is determined under subsection 7(3) of the Petroleum Excise (Prices) Act 1987.

5

A circumstance mentioned in item 12 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the relevant determination of the final VOLWARE price is amended as mentioned in the item.

5A

A circumstance mentioned in item 18 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the excise duty is paid.

6

A circumstance mentioned in item 22 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the excise duty is paid.

\n```\n\n### Division 4—Amount of remission, rebate or refund\n\n#### 12 Amount of remission, rebate or refund of excise duty\n\n (1) This section is made for subsection 78(2) of the Act.\n (2) The amount of a remission, rebate or refund of excise duty that may be made in a circumstance mentioned in an item of the following table is the amount mentioned in the item.\n\n```html\n

Amount of remission, rebate or refund in a circumstance

Item

Circumstance

Amount

1A

A circumstance mentioned in item 7A of the table in subclause 1(1) of Schedule 1.

The amount that is worked out under subsection (4) of this section.

1

A circumstance mentioned in item 8 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between the amount of duty paid and the correct amount of duty.

2

A circumstance mentioned in item 9 of the table in subclause 1(1) of Schedule 1.

The amount that is the whole of the duty paid.

3

A circumstance mentioned in item 10 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between:

(a) the amount of duty paid; and

(b) the amount of the duty ascertained at the end of the relevant financial year under whichever of section 6B, 6C, 6CA or 6D of the Excise Tariff Act 1921 applies.

4

A circumstance mentioned in item 11 of the table in subclause 1(1) of Schedule 1.

The amount that is equal to the negative amount mentioned in the item.

6

A circumstance mentioned in item 22 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between:

(a) the amount of duty paid; and

(b) the amount that is payable due to the amendments mentioned in the item.

7

A circumstance mentioned in item 10 of the table in subclause 2(1) of Schedule 1.

The amount that is the whole of the duty payable.

\n```\n\n Rebate or refund set off against liability for excise duty\n (3) The amount of a rebate or refund of excise duty that is payable to a person:\n (a) may be set off against the whole, or part, of that person’s liability for excise duty; and\n (b) if the amount is set off as described in paragraph (a)—is taken to have been paid to the person.\n Refund amount for recovered fuel vapour\n (4) For item 1A of the table in subsection (2), the amount of refund that is payable to a person is equal to the sum of:\n (a) the amount of that duty that was paid on the quantity of goods classified to subitems 10.5, 10.6 and 10.7 of the Schedule to the Excise Tariff Act 1921; and\n (b) the amount of that duty that was paid on so much of the quantity of goods classified to subitems 10.10 and 10.12 of the Schedule to the Excise Tariff Act 1921 as does not exceed twice the quantity of goods mentioned in paragraph (a) of this subsection;\n multiplied by 0.0006442.\n\n> Note: Example: If excise duty was paid on 100,000 litres of gasoline (subitem 10.5) and 500,000 litres of diesel (subitem 10.10), and an application for a refund is made, the refund amount is the amount of duty that was paid on 100,000 litres of gasoline and 200,000 litres of diesel, multiplied by 0.0006442.\n\n## Part 3—Drawback of excise duty\n\n### Division 1—Simplified outline of this Part\n\n#### 13 Simplified outline of this Part\n\nThis Part allows drawback of excise duty to be paid on the exportation of excisable goods for which excise duty has been paid.\n\nThe CEO may approve payment of drawback. If the CEO decides not to approve payment of drawback, the CEO must give a notice of the decision to the person claiming drawback. The notice must also state that the person may object to the decision.\n\nDrawback of excise duty is not payable for some goods. It is also not payable if excise duty has been refunded, or if goods are re‑landed in Australia after exportation.\n\nGenerally, drawback of excise duty is not payable unless certain conditions have been met. These conditions are set out in Division 3.\n\n### Division 2—Drawback of excise duty\n\n#### 14 Drawback of excise duty on goods\n\n (1) For section 79 of the Act, drawback of excise duty may be paid, in accordance with this Part, on the exportation of excisable goods for which excise duty has been paid.\n (2) The CEO may approve payment of drawback for the goods.\n (3) If the CEO decides not to approve payment of drawback for the goods, the CEO must, no later than 30 days after the date of the decision, give the person claiming the drawback a notice that:\n (a) sets out the decision; and\n (b) includes a statement to the effect that the person may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, to the decision.\n (4) Failure to comply with subsection (3) does not affect the validity of the decision.\n\n#### 15 When drawback of excise duty is not payable\n\n (1) Drawback of excise duty is not payable on the following:\n (a) stabilized crude petroleum oil;\n (b) condensate;\n (c) liquid petroleum obtained from naturally occurring petroleum gas.\n (2) Drawback of excise duty is not payable on the exportation of goods if:\n (a) the excise duty paid on the goods has been refunded; or\n (b) after exportation, the goods are re‑landed in Australia; or\n (c) the goods are relevant fuel.\n\n### Division 3—Conditions relating to drawback\n\n#### 16 Conditions relating to drawback of excise duty—general\n\n (1) Drawback of excise duty is not payable on the exportation of goods unless the conditions set out in the following table are met.\n\n```html\n

Conditions relating to drawback of excise duty

Item

Condition

1

Before exportation:

(a) the owner of the goods gives to the CEO a notice, in the approved form, of the owner’s intention to claim drawback on the exportation; and

(b) the goods are available at all reasonable times for examination by an officer.

2

Records are available at all reasonable times for examination by an officer, that show:

(a) that excise duty has been paid on the goods; and

(b) relevant details of the receipt, use and disposal of the goods by the owner.

3

A claim for drawback of excise duty paid on the goods:

(a) is in the approved form; and

(b) is given by the owner of the goods to the CEO after the exportation but no later than 12 months after the day on which the goods are exported.

4

The claim for drawback sets out:

(a) the amount of the claim; and

(b) a statement that, to the best of the knowledge, information and belief of the owner of the goods, the goods have not been, and are not intended to be, re‑landed in Australia; and

(c) such other information as the approved form requires.

5

The amount of the drawback:

(a) is at least $50; or

(b) meets the following requirements:

(i) the amount is claimed at the same time, and in the same approved form, as another claim or claims made by the owner of the goods for drawback on the exportation of other goods;

(ii) together the claims result in an aggregate amount of drawback of at least $50.

\n```\n\n (2) The CEO may:\n (a) in writing, exempt the owner of the goods from the application of item 1 of the table in subsection (1); or\n (b) approve payment of drawback in relation to the goods mentioned in item 1 of the table in subsection (1) even though a notice of intention was not given to the CEO as required by that item.\n (3) For item 3 of the table in subsection (1), the amount of the claim must not exceed the amount of excise duty paid on the goods.\n\n#### 17 Additional conditions relating to drawback of excise duty—examining, packing, securing and marking goods\n\n (1) If the owner of goods has given to the CEO a notice of intention to claim drawback on the exportation of goods under item 1 of the table in subsection 16(1), the CEO may, by notice in writing to the owner of the goods, require the owner to deal with the goods as directed by the CEO.\n (2) If the CEO has given notice under subsection (1) to the owner of goods, drawback of excise duty is not payable on the exportation of the goods unless the owner has complied with the directions of the CEO.\n\n#### 18 Assistance to be given to officers\n\n A person who intends to claim drawback on the exportation of goods must, by all reasonable means, facilitate:\n (a) the examination or re‑examination of the goods by an officer; and\n (b) the taking of a correct account of the goods by an officer; and\n (c) the supervision, by an officer, of the packing of the goods.\n\n## Part 4—Tobacco, fuel, and delivery of certain goods without entry\n\n### Division 1—Simplified outline of this Part\n\n#### 19 Simplified outline of this Part\n\nThis Part deals with some particular kinds of goods.\n\nDivision 2 deals with tobacco. Australian tobacco leaf may be delivered for a purpose approved by the CEO, or if the tobacco leaf is to be destroyed and the CEO has approved the delivery. The Division also provides how to work out the amount of duty used to determine the amount of a penalty for various offences under the Act.\n\nDivision 3 deals with fuel. A notice under section 77L of the Act must include particular words. The Division also sets out circumstances in which a notice under that section is not required, and explains how to convert measurements of LPG and compressed natural gas.\n\nDivision 4 provides conditions for the delivery for home consumption, without entry, of stabilised crude petroleum oil and condensate.\n\n### Division 2—Matters relating to tobacco\n\n#### 20 Delivery of Australian tobacco leaf\n\n For section 164 of the Act, Australian tobacco leaf may be delivered:\n (a) for a purpose approved by the CEO; or\n (b) if:\n (i) it is to be destroyed; and\n (ii) the CEO has approved the delivery.\n\n> Note: Examples of purposes that might be approved by the CEO are medical purposes, scientific purposes, horticultural purposes and agricultural purposes.\n\n#### 21 Amount of duty to determine the amount of a penalty\n\n (1) This section sets out how to work out the amount of duty that is to be used to determine the amount of a penalty relating to a quantity of tobacco leaf.\n\n> Note: This section is made for paragraph (b) of the penalty in each of subsections 28(1), 30(1), 31(1), 33(1), 35(1), 39K(2) and (3), 39M(2), 44(4) and (8), 117C(1), 117D(1), 117F(1) and 117H(1) of the Act.\n\n (2) If the tobacco leaf was seized in a bale, the amount of duty is worked out using the formula:\n ![Start formula open bracket Weight minus 2 close bracket times Rate end formula](image.002.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight ‑ 2 means the gross weight of the bale and the tobacco leaf, in kilograms, minus 2 kilograms.\n\n (3) If:\n (a) the tobacco leaf was not seized; and\n (b) there is sufficient evidence to show that the quantity of tobacco leaf was in a bale;\n the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means 100 kilograms.\n\n (4) If the tobacco leaf was seized in unbaled form, the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means the weight of the tobacco leaf, in kilograms.\n\n (5) If:\n (a) the tobacco leaf was not seized; and\n (b) there is sufficient evidence to show that the quantity of tobacco leaf was in unbaled form;\n the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means the weight of the tobacco leaf, in kilograms, as shown by the evidence.\n\n### Division 3—Matters relating to fuel\n\n#### 22 Sales or supplies of LPG to which LPG remission applies—contents of notice\n\n For subsection 77L(3) of the Act, a notice given under subsection 77L(2) of the Act must include the words “Not to be used, or supplied, for transport use. Penalties apply.”.\n\n#### 23 Sales or supplies of LPG to which LPG remission applies—circumstances when notice is not required\n\n For subsection 77L(4) of the Act, a notice is not required to be given in any of the following circumstances:\n (a) the LPG is being supplied in, or into, a container that can contain no more than 210 kilograms of LPG;\n (b) the LPG:\n (i) is being supplied to residential premises (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999); and\n (ii) is not being supplied, in part or in full, for the purpose of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999).\n\n#### 24 Conversion of measurements of LPG and compressed natural gas\n\n Converting measurements of LPG\n (1) For the purposes of the Excise Acts and for determining a person’s liability to pay duty, a quantity of LPG may be converted to litres at the rate of 1 kilogram of LPG to 1.885 litres of LPG if the quantity of LPG:\n (a) is entered for home consumption as a quantity measured in kilograms; and\n (b) is not measured using volumetric measurement equipment to calculate the amount of duty.\n (2) If:\n (a) a person’s first dealing with a quantity of LPG in a financial year, for the purpose of determining the person’s liability to pay duty on LPG in the financial year, uses kilograms or litres; and\n (b) the person proposes to deal with another quantity of LPG in that financial year, for the same purpose in that financial year, using the other unit of measurement;\n the CEO is not required to accept the other unit of measurement, but may give the person permission to use the other unit.\n Converting measurements of compressed natural gas\n (3) For the purposes of the Excise Acts, a quantity of compressed natural gas that is measured in megajoules may be converted to kilograms at the rate of 1 megajoule of compressed natural gas to 0.01893 kilograms of compressed natural gas.\n\n### Division 4—Delivery of stabilised crude petroleum oil and condensate without entry\n\n#### 25 Delivery of stabilised crude petroleum oil and condensate for home consumption without entry\n\n (1) For subparagraph 61C(1)(b)(ii) of the Act, the following goods are prescribed:\n (a) stabilised crude petroleum oil to which item 20 of the Schedule to the Excise Tariff Act 1921 applies;\n (b) condensate to which item 21 of the Schedule to the Excise Tariff Act 1921 applies.\n (2) For paragraph 61C(3)(d) of the Act, the following conditions are prescribed for those goods:\n (a) that the person gives the CEO a return, in the approved form, on the day of each calendar month specified by the CEO in the person’s permission;\n (b) that the return includes particulars about the goods that have, during the previous month, been delivered into home consumption under the permission.\n\n## Part 5—Duty free shops\n\n### Division 1—Simplified outline of this Part\n\n#### 26 Simplified outline of this Part\n\nThis Part deals with permission for excisable goods sold in an outwards duty free shop, or an inwards duty free shop, to be delivered to, and exported by, relevant travellers.\n\nThe CEO may give permission if an application is made in an approved form and certain pre‑conditions are satisfied.\n\nPermission may be revoked if a particular condition is not complied with, or revocation is necessary for the protection of the revenue or for ensuring compliance with the Excise Acts. For a permission in relation to an inwards duty free shop, the permission may also be revoked if the lease, licence or authority to operate the shop has expired or been cancelled.\n\nDivision 3 sets out conditions to which a permission in relation to goods sold in an outwards duty free shop is subject. Divisions 4 and 5 set out additional conditions for off‑airport duty free shops and on‑airport duty free shops. Subdivision B of Division 7 sets out conditions to which a permission in relation to goods sold in an inwards duty free shop is subject.\n\nDivision 6 deals with proof of the export of goods purchased at off‑airport duty free shops. It also includes special provisions relating to the purchase of liquids, aerosols, gels, creams and pastes (known as LAG products) at off‑airport duty free shops.\n\n### Division 2—Permission for outwards duty free shops\n\n#### 27 Circumstances in which permission may be given—application\n\n For subsection 61D(2) of the Act, the CEO may give permission in relation to an outwards duty free shop only if an application for permission is made in the approved form.\n\n#### 28 Matters to be taken into account—off‑airport duty free shop\n\n For subsection 61D(2) of the Act, when deciding whether to give permission in relation to an off‑airport duty free shop, the CEO must take into account whether the proprietor of the shop to which the permission would relate is likely to be able to comply with the conditions set out in sections 37 and 38 of this instrument.\n\n#### 29 Period of effect of permission\n\n For subsection 61D(2) of the Act, if permission is given, the permission has effect:\n (a) starting on the day when the permission is given; and\n (b) for the period specified in the permission.\n\n#### 30 Revocation of permission\n\n (1) This section is made for subsection 61D(13) of the Act.\n (2) Each of the following are grounds on which a permission in relation to an outwards duty free shop may be revoked:\n (a) that a condition:\n (i) to which the permission is subject; and\n (ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;\n has not been complied with;\n (b) that revocation of the permission is necessary:\n (i) for the protection of the revenue; or\n (ii) for ensuring compliance with the Excise Acts.\n\n### Division 3—Conditions for outwards duty free shops\n\n#### 31 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an outwards duty free shop is subject.\n\n#### 32 Arrangements and proof of travel and export\n\n (1) The proprietor of the shop must not sell the goods to a person who is in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has shown to the proprietor a ticket, or other document approved by the CEO under paragraph 61D(7)(b) of the Act, that shows that the person is entitled to make the traveller’s relevant flight or relevant voyage.\n (2) The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has given the proprietor, orally or in writing, the particulars of the intended exportation of the goods by the person required under paragraph 36(1)(b) or 45(1)(b); and\n (c) the agreement is subject to the condition that the sale takes place in the shop.\n (3) The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document approved by the CEO under paragraph 61D(7)(b) of the Act, that confirms the particulars, mentioned in paragraph (2)(b), that were given to the proprietor.\n (4) The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to the relevant traveller are:\n (a) to be transferred to the proprietor, or an employee or agent of the proprietor, upon the return of the relevant traveller to Australia; or\n (b) to remain with the proprietor or an employee or agent of the proprietor.\n\n#### 33 Recognition of obligations\n\n A relevant traveller to whom the goods are sold in the shop must, at or before the time of delivery of the goods, sign a recognition, in the approved form, of the traveller’s obligations concerning the export of the goods.\n\n### Division 4—Additional conditions for off‑airport duty free shops\n\n#### Subdivision A—Preliminary\n\n#### 34 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an off‑airport duty free shop is subject.\n\n#### Subdivision B—Conditions for proprietor of shop\n\n#### 35 Delivery of goods\n\n (1) The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller earlier than the 60th day before the day on which, according to the ticket or other document shown to the proprietor under paragraph 32(1)(b) or subsection 32(3), the traveller’s relevant flight or relevant voyage is to depart.\n (2) The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller unless they are enclosed in a package:\n (a) that is sealed in such a manner that the goods cannot be removed from it without the seal being broken; and\n (b) if the package is of a size that it may (in accordance with the conditions applying to the relevant traveller on the relevant flight or relevant voyage) be carried in the cabin of the aircraft or ship—that is transparent enough for the goods to be easily identified without the seal of the package being broken.\n\n#### 36 Invoice for goods to be delivered\n\n (1) At the time of the sale of the goods that are to be delivered from the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in triplicate, specifying the following:\n (a) the name and usual residential address of the relevant traveller;\n (b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller:\n (i) the date of departure;\n (ii) the airport or wharf of departure;\n (iii) for a relevant flight—the flight number or other designation of the flight;\n (iv) for a relevant voyage—the name of the ship and the number or other designation of the voyage;\n (v) the number or other identification of the traveller’s ticket or other document approved by the CEO for paragraph 61D(7)(b) of the Act;\n (c) a precise description of the goods, including:\n (i) the quantity, in figures, of each item of the goods; and\n (ii) the total number, in words, of the items mentioned in the invoice; and\n (iii) the sale amount, in figures, of each item or quantity of items; and\n (iv) the total sale amount of those items and quantities of items.\n (2) The invoice must be one of a series of sequentially numbered invoices.\n (3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.\n (4) After preparing the invoice, the proprietor must:\n (a) place one copy with the goods inside the package mentioned in subsection 35(2); and\n (b) place one copy in a waterproof envelope and attach that envelope securely to the outside of the package; and\n (c) retain one copy in the proprietor’s own records.\n (5) For a package mentioned in paragraph 35(2)(b), the copy of the invoice mentioned in paragraph (4)(a) must be positioned so that it may be read without the seal of the package being broken.\n\n#### 37 Giving information to the CEO\n\n (1) The condition in this section applies if the CEO requires the proprietor of the shop to comply with the condition in a particular case.\n (2) The proprietor must give to the CEO the following information about a sale of the goods from the shop to a relevant traveller:\n (a) the name of the shop;\n (b) the name of the relevant traveller;\n (c) the date and time of departure of the traveller’s relevant flight or relevant voyage;\n (d) for a relevant flight—the number or other designation of the flight;\n (e) for a relevant voyage—the name of the ship and the number or other designation of the voyage;\n (f) a full description of any item of the goods included in the sale having a sale amount of at least $500;\n (g) the total number of items of the goods included in the sale;\n (h) the total number of packages mentioned in subsection 35(2) in which the goods included in the sale are packed;\n (i) the total number of the packages that are packages mentioned in paragraph 35(2)(b);\n (j) the total number of the packages that are not packages mentioned in paragraph 35(2)(b);\n (k) the invoice numbers for all invoices relating to the sale.\n (3) The proprietor must give the information to the CEO:\n (a) before the date of departure mentioned in paragraph (2)(c); and\n (b) in a manner approved by the CEO.\n\n#### 38 Packages to be examined\n\n (1) This section applies in relation to a package mentioned in subsection 35(2) that is prepared by the proprietor of the shop for a relevant traveller.\n (2) If the package:\n (a) is surrendered by the relevant traveller for carriage otherwise than in the cabin of the aircraft or ship; or\n (b) is taken by the relevant traveller into a departure area;\n the proprietor must, at the point of surrender or within the departure area, cause the package to be examined to check whether it remains sealed and whether it has been tampered with.\n (3) If the package remains sealed and has not been tampered with, the proprietor must cause the copy of the invoice mentioned in paragraph 36(4)(b) to be removed from the package.\n (4) Subsection (5) applies if:\n (a) the package is no longer sealed or has been otherwise tampered with; or\n (b) the copy of the invoice enclosed in the package does not correspond with the copy of the invoice that was attached to the package; or\n (c) the copy of the invoice that was required to be enclosed in the package is not enclosed; or\n (d) the copy of the invoice that was required to be attached to the package is not attached; or\n (e) the goods enclosed in the package are not as specified in the copy of the invoice enclosed in, or attached to, the package.\n (5) The proprietor must give to the CEO a notice specifying:\n (a) the name of the relevant traveller; and\n (b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller:\n (i) the date and time of the departure of the flight or voyage;\n (ii) for a relevant flight—the number or other designation of the flight;\n (iii) for a relevant voyage—the name of the ship and the number or other designation of the voyage; and\n (c) the nature of the discrepancy identified under subsection (4).\n\n#### 39 Giving a return and paying excise duty\n\n (1) The proprietor of the shop must comply with this section within 21 working days of the shop after the end of a month.\n (2) The proprietor must lodge with the CEO a return setting out the following:\n (a) the name of the shop;\n (b) the invoice number of each invoice:\n (i) prepared in accordance with section 36 for the goods delivered from the shop for export; and\n (ii) that specifies under that section a date of departure that is in the month; and\n (iii) a copy of which was not removed during the month in accordance with subsection 38(3) from a package containing the goods;\n (c) the invoice number of each invoice:\n (i) that meets the requirements of subparagraphs (b)(i) and (ii); and\n (ii) a copy of which was removed during the month in accordance with subsection 38(3); and\n (iii) for which an electronic record has not been provided in accordance with section 46;\n (d) for each invoice mentioned in paragraph (b) or (c):\n (i) the particulars required to be set out in the invoice; and\n (ii) the amount of excise duty payable for the goods to which the invoice relates.\n (3) The proprietor must pay to the CEO an amount equal to the sum of the amounts of excise duty specified in the return.\n\n#### Subdivision C—Conditions for relevant traveller\n\n#### 40 Application of Subdivision\n\n This Subdivision applies to:\n (a) a relevant traveller to whom the goods were sold; and\n (b) the proprietor of the shop in which the goods were sold.\n\n#### 41 Package not to be interfered with\n\n (1) If an invoice is attached to the outside of a package which contains the goods, the relevant traveller must not:\n (a) remove, alter or otherwise interfere with the invoice; or\n (b) allow the invoice to be removed, altered or interfered with (except as required or authorised by or under the Act).\n (2) The relevant traveller must not, before the exportation of the goods:\n (a) break the seals on, or otherwise tamper with the integrity of, a package which contains the goods; or\n (b) allow (except as required or authorised by or under the Act):\n (i) the seals to be broken on a package containing the goods; or\n (ii) the integrity of a package containing the goods to be otherwise tampered with.\n\n#### 42 Package to be examined\n\n (1) This section applies if the relevant traveller:\n (a) surrenders a package containing the goods for carriage otherwise than in the cabin of an aircraft or ship; or\n (b) takes a package containing the goods into a departure area.\n (2) The relevant traveller must:\n (a) present the package, sealed and with the copy of the invoice attached, to the proprietor, or an employee or agent of the proprietor; and\n (b) permit the proprietor, or the employee or agent of the proprietor, to examine the package and to remove the copy of the invoice.\n\n#### 43 If goods are not exported as intended\n\n (1) If the relevant traveller does not export the goods on the relevant flight or the relevant voyage specified in the invoice for the goods, the relevant traveller must notify the proprietor by noon on the next working day of the shop after the date of departure (the original departure date) specified in the invoice.\n (2) If the relevant traveller intends to export the goods on a subsequent flight that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:\n (a) notify the proprietor of that intention;\n (b) provide the proprietor with the following:\n (i) the flight number or other designation of the flight;\n (ii) particulars of the intended date and time of departure of that flight.\n (3) If the relevant traveller intends to export the goods on a subsequent voyage that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:\n (a) notify the proprietor of that intention;\n (b) provide the proprietor with the following:\n (i) the name of the ship and voyage number or other designation of the voyage;\n (ii) particulars of the intended date and time of departure of that voyage.\n (4) If the relevant traveller does not intend to export the goods as mentioned in subsection (2) or (3), the relevant traveller must:\n (a) notify the proprietor accordingly; and\n (b) return the goods to the shop no later than the close of business of the shop on the second working day of the shop after the departure time on the original departure date.\n (5) Subsection (6) applies if:\n (a) the relevant traveller notifies the proprietor under subsection (2) or (3) of the intention to export the goods on a subsequent flight or voyage; and\n (b) the relevant traveller does not so export the goods.\n (6) The relevant traveller must:\n (a) no later than noon on the next working day of the shop after the date of departure specified in the notice of intention under paragraph (2)(a) or (3)(a), notify the proprietor that the goods have not been so exported; and\n (b) no later than the close of business of the shop on the second working day after that specified date of departure, return the goods to the shop.\n\n### Division 5—Additional conditions for on‑airport duty free shops\n\n#### 44 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an on‑airport duty free shop is subject.\n\n#### 45 Invoice for goods\n\n (1) At the time of the sale of the goods at the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in duplicate, specifying the following:\n (a) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the name and usual residential address of the relevant traveller;\n (b) the following particulars about the relevant flight for the intended exportation of the goods by the relevant traveller:\n (i) the date of departure;\n (ii) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the airport of departure;\n (iii) the flight number or other designation of the flight;\n (c) a precise description of the goods, including:\n (i) the quantity of each item of the goods; and\n (ii) the sale amount of each item or quantity of items; and\n (iii) the total sale amount of those items and quantities of items.\n (2) The invoice must be one of a series of sequentially numbered invoices.\n (3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.\n (4) After preparing an invoice, the proprietor of the shop must:\n (a) place one copy with the goods that are to be delivered to the relevant traveller; and\n (b) retain one copy in the proprietor’s own records.\n\n### Division 6—Other matters relating to outwards duty free shops\n\n#### 46 Proof of export of goods—off‑airport duty free shops\n\n (1) This section is made for paragraph 61D(10)(b) of the Act and applies in relation to an off‑airport duty free shop.\n (2) The way for providing proof is by providing an electronic record of the invoice number of each invoice for which a copy was removed, in accordance with subsection 38(3), from the package in which the goods are enclosed.\n (3) The time for providing proof is 10 working days of the shop after the date of departure of the relevant traveller mentioned in that paragraph.\n\n#### 47 Sealed bag arrangements for LAG products—off‑airport duty free shops\n\n (1) This section applies if:\n (a) a person purchases a liquid, aerosol, gel, cream or paste (a LAG product) at an off‑airport duty free shop; and\n (b) the delivery and export of the LAG product is the subject of a permission under subsection 61D(2) of the Act; and\n (c) the permission is subject to a condition set out in section 38, 39, 41 or 42 of this instrument; and\n (d) the person deals with the LAG product in accordance with an arrangement (known as a “sealed bag arrangement”) that:\n (i) is administered by the Australian Taxation Office and the Department administered by the Minister administering Part XII of the Customs Act 1901; and\n (ii) is consistent with the requirements of Subdivision 4.1.1A of the Aviation Transport Security Regulations 2005.\n (2) The delivery and export of the LAG product is taken to comply with the conditions in subsections 32(1) to (3) and Subdivisions B and C of Division 4.\n\n### Division 7—Inwards duty free shops\n\n#### Subdivision A—Permission for inwards duty free shops\n\n#### 48 Circumstances in which permission may be given—application\n\n (1) For subsection 61E(2) of the Act, the CEO may give permission in relation to an inwards duty free shop only if:\n (a) the applicant for the permission:\n (i) is the holder of a warehouse licence authorising the sale of airport shop goods at the inwards duty free shop; and\n (ii) has been granted a lease or licence, and an authority, to operate an inwards duty free shop on land within the airport; and\n (b) the application for permission is made in the approved form.\n (2) In this instrument:\n\n> airport shop goods has the same meaning as in section 61E of the Act.\n\n> warehouse licence has the same meaning as in section 61D of the Act.\n\n#### 49 Period of effect of permission\n\n For subsection 61E(2) of the Act, if permission is given, the permission has effect:\n (a) starting on the day when the permission is given; and\n (b) for the period specified in the permission.\n\n#### 50 Revocation of permission\n\n (1) This section is made for subsection 61E(11) of the Act.\n (2) Each of the following are grounds on which a permission in relation to an inwards duty free shop may be revoked:\n (a) that a condition:\n (i) to which the permission is subject; and\n (ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;\n has not been complied with;\n (b) that revocation of the permission is necessary:\n (i) for the protection of the revenue; or\n (ii) for ensuring compliance with the Excise Acts;\n (c) that a lease, licence or authority to operate the inwards duty free shop on land within the airport has expired or been cancelled.\n\n#### Subdivision B—Conditions for inwards duty free shops\n\n#### 51 Preliminary\n\n For subsection 61E(2) of the Act, this Subdivision sets out conditions to which a permission in relation to goods sold in an inwards duty free shop is subject.\n\n#### 52 Arrangements and proof of travel\n\n (1) The proprietor of the shop must not sell the goods to a person who is in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has shown to the proprietor a ticket, or other document, that shows that the person has arrived in Australia on an international flight.\n (2) The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:\n (a) the person is, or intends to be, a relevant traveller; and\n (b) the person has given the proprietor, orally or in writing:\n (i) the date of the person’s arrival or intended arrival in Australia; and\n (ii) the flight number or other designation of the international flight on which the person arrived or intends to arrive; and\n (c) the proprietor has informed the person of:\n (i) the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of excise duty; and\n (ii) the conditions with which, for the purposes of the Customs Acts (within the meaning of the Customs Act 1901), a relevant traveller must comply in relation to the purchase of goods at the shop; and\n (d) the agreement is subject to the condition that the sale takes place in the shop.\n (3) The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document, that confirms the information given to the proprietor under subparagraph (2)(b)(ii).\n (4) The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to that relevant traveller under the permission are:\n (a) to be transferred to the proprietor, or an employee or agent of the proprietor, after the relevant traveller has cleared customs; or\n (b) to remain with the proprietor or an employee or agent of the proprietor.\n\n#### 53 Signs to be displayed\n\n (1) The proprietor of the shop must display in the shop signs, in the approved form, that clearly state:\n (a) the conditions with which, for the purposes of the Excise Acts, a relevant traveller must comply in relation to the purchase of the goods at the shop; and\n (b) if alcoholic beverages or tobacco products are for sale in the shop—the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of excise duty.\n (2) The signs must be reasonably prominent and in enough numbers to give reasonable notice to relevant travellers of the matters mentioned in subsection (1).\n\n## Part 6—Stores, securities and samples\n\n### Division 1—Simplified outline of this Part\n\n#### 54 Simplified outline of this Part\n\nGenerally, ship’s stores that are liable to excise duty are alcoholic beverages and tobacco products. Liability may depend on the quantity of the goods and the circumstances in which they are purchased.\n\nThis Part also sets out what happens if a person has given the CEO a security under the Act and the CEO obtains a judgment against the person in relation to the security, and sets out procedures for taking samples of material and goods.\n\n### Division 2—Stores, securities and samples\n\n#### 55 Ship’s stores liable to excise duty\n\n (1) For subsection 160A(1) of the Act, this section sets out ship’s stores that are liable to excise duty.\n (2) The ship’s stores liable to excise duty are those consisting of:\n (a) alcoholic beverages (other than beer) sold to a passenger or member of the crew of a ship, other than by the glass or nip; or\n (b) cigars sold to a passenger or to a member of the crew of a ship, other than by the individual packet, tin or box containing 25 or less cigars; or\n (c) cigarettes sold to a passenger or to a member of the crew of a ship, other than by the individual packet or tin containing 50 or less cigarettes; or\n (d) tobacco products (other than those mentioned in paragraphs (b) and (c)) sold to a passenger or to a member of the crew of a ship in a quantity that exceeds 120 grams in weight; or\n (e) alcoholic beverages (including beer), cigarettes, cigars or other tobacco products sold to a person other than a passenger or a member of the crew of a ship.\n\n#### 56 Judgment in legal proceedings about a security\n\n (1) This section applies if:\n (a) a person has given the CEO a security under the Act; and\n (b) the CEO obtains a judgment against the person in legal proceedings about the security.\n (2) The CEO may retain as much of the security as is needed to satisfy the judgment and costs.\n (3) Any security retained becomes the property of the Commonwealth.\n (4) If the security does not satisfy the judgment and costs, the CEO may enforce the judgment to obtain payment of the balance remaining due under the judgment.\n (5) If the CEO is entitled to retain a security that is not cash, the CEO may dispose of the security:\n (a) by auction or private sale; or\n (b) in another manner that is, in the CEO’s opinion, most favourable to the person.\n (6) If the CEO disposes of a security under subsection (5):\n (a) the net proceeds of the disposal may be retained as described in subsection (2); and\n (b) a certificate:\n (i) signed by the CEO; and\n (ii) setting out the security disposed of and the net proceeds of the disposal;\n is taken to be proof of the disposal and the amount of the net proceeds.\n (7) The person is entitled to as much (if any) of a security as has not been retained by the CEO under this section if the security:\n (a) expires; or\n (b) is cancelled, discharged, released or satisfied.\n\n#### 57 Manner of taking samples\n\n (1) For section 106 of the Act, the manner in which a sample is to be taken by an officer is as follows:\n (a) the officer must, in the presence of the person (or an agent or employee of the person) from whom the sample is taken:\n (i) divide the sample into 3 equal parts; and\n (ii) label or mark, and securely seal, each part;\n (b) the officer must:\n (i) give one part to the person (or the person’s agent or employee); and\n (ii) deliver another part (the analyst’s part) to an analyst approved by the CEO; and\n (iii) retain the third part for any further examination.\n (2) For subparagraph (1)(b)(ii), the analyst’s part may be delivered to the analyst:\n (a) in person; or\n (b) by registered post; or\n (c) in another manner approved by the CEO.\n\n## Part 7—Transitional matters relating to the repeal of the Excise Regulations 1925\n\n#### 58 Things done under the Excise Regulations 1925\n\n (1) If:\n (a) a thing was done for a particular purpose under the Excise Regulations 1925 as in force immediately before those Regulations were repealed; and\n (b) the thing could be done for that purpose under this instrument;\n the thing has effect for the purposes of this instrument as if it had been done under this instrument.\n (2) Without limiting subsection (1), a reference in that subsection to a thing being done includes a reference to a notice, application or other instrument being given or made.\n\n#### 59 Application of the Excise Regulations 1925 to permissions under the Act\n\n (1) Despite the repeal of the Excise Regulations 1925, those Regulations (the old regulations) as in force immediately before they were repealed continue to apply in relation to a permission in force at that time under section 61C, 61D or 61E of the Act.\n (2) However, if the permission is amended after that time:\n (a) the old regulations cease to apply in relation to the permission when the amendment takes effect (the amendment time); and\n (b) from the amendment time, this instrument applies in relation to the permission as if the permission had been given after the repeal of the old regulations.\n (3) If an application for a permission under section 61C, 61D or 61E of the Act had been made before the repeal of the old regulations, but no decision had been made on the application at the time of the repeal, this instrument applies in relation to the application as if the application had been made after the repeal.\n\n## Part 8—Other application and transitional matters\n\n#### 60 Application provision relating to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017\n\n The amendments made by Schedule 1 to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017 apply in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2017.\n\n#### 61 Application provision relating to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018\n\n The amendments made by Part 1 of Schedule 1 to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018 apply in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2019.\n\n#### 62 Application and transitional provisions relating to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021\n\n (1) The amendments made by Schedule 1 to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021 apply in relation to alcoholic beverages that are entered for home consumption on or after 1 July 2021.\n (2) Treat the references in paragraphs (b), (c) and (e) of item 10 of the table in subclause 2(1) of Schedule 1 to “this item” as including references to “item 21 of the table in subclause 1(1) of Schedule 1, as in force before the commencement of the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021”.\n (3) Despite subsection (1), item 21 of the table in subclause 1(1) of Schedule 1 does not apply in relation to an alcoholic beverage entered for home consumption before 1 June 2021 unless excise duty is paid on the alcoholic beverage on or before 30 June 2021.\n (4) Despite subsection (1), item 21 of the table in subclause 1(1) of Schedule 1 applies in relation to an alcoholic beverage as if the reference in subparagraph (c)(i) of the item to $100,000 were a reference to $8,333 if:\n (a) the alcoholic beverage was entered for home consumption in the period beginning on 1 June 2021 and ending on 30 June 2021; and\n (b) excise duty is paid on the alcoholic beverage on or after 1 July 2021.\n\n#### 63 Application provision relating to the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024\n\n (1) The amendments made by the amending regulations (other than item 16) apply to goods on which excise duty is paid on or after 1 July 2024.\n (2) The amendment made by item 16 of the amending regulations, in relation to a remission of excise duty without an application in a circumstance mentioned in item 11 of the table in subclause 2(1) of Schedule 1 to this instrument, applies to goods on which excise duty is payable on or after 1 January 2025.\n (3) In this section:\n\n> amending regulations means the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024.\n\n#### 64 Application provision relating to the Excise Amendment (Remission Increase for Distillers and Brewers) Regulations 2025\n\n The amendments made by Schedule 1 to the Excise Amendment (Remission Increase for Distillers and Brewers) Regulations 2025 apply in relation to alcoholic beverages that are entered for home consumption on or after 1 July 2026.","sortOrder":56},{"sectionNumber":"35","sectionType":"section","heading":"Delivery of goods","content":"#### 35 Delivery of goods\n\n (1) The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller earlier than the 60th day before the day on which, according to the ticket or other document shown to the proprietor under paragraph 32(1)(b) or subsection 32(3), the traveller’s relevant flight or relevant voyage is to depart.\n (2) The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller unless they are enclosed in a package:\n (a) that is sealed in such a manner that the goods cannot be removed from it without the seal being broken; and\n (b) if the package is of a size that it may (in accordance with the conditions applying to the relevant traveller on the relevant flight or relevant voyage) be carried in the cabin of the aircraft or ship—that is transparent enough for the goods to be easily identified without the seal of the package being broken.","sortOrder":57},{"sectionNumber":"36","sectionType":"section","heading":"Invoice for goods to be delivered","content":"#### 36 Invoice for goods to be delivered\n\n (1) At the time of the sale of the goods that are to be delivered from the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in triplicate, specifying the following:\n (a) the name and usual residential address of the relevant traveller;\n (b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller:\n (i) the date of departure;\n (ii) the airport or wharf of departure;\n (iii) for a relevant flight—the flight number or other designation of the flight;\n (iv) for a relevant voyage—the name of the ship and the number or other designation of the voyage;\n (v) the number or other identification of the traveller’s ticket or other document approved by the CEO for paragraph 61D(7)(b) of the Act;\n (c) a precise description of the goods, including:\n (i) the quantity, in figures, of each item of the goods; and\n (ii) the total number, in words, of the items mentioned in the invoice; and\n (iii) the sale amount, in figures, of each item or quantity of items; and\n (iv) the total sale amount of those items and quantities of items.\n (2) The invoice must be one of a series of sequentially numbered invoices.\n (3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.\n (4) After preparing the invoice, the proprietor must:\n (a) place one copy with the goods inside the package mentioned in subsection 35(2); and\n (b) place one copy in a waterproof envelope and attach that envelope securely to the outside of the package; and\n (c) retain one copy in the proprietor’s own records.\n (5) For a package mentioned in paragraph 35(2)(b), the copy of the invoice mentioned in paragraph (4)(a) must be positioned so that it may be read without the seal of the package being broken.","sortOrder":58},{"sectionNumber":"37","sectionType":"section","heading":"Giving information to the CEO","content":"#### 37 Giving information to the CEO\n\n (1) The condition in this section applies if the CEO requires the proprietor of the shop to comply with the condition in a particular case.\n (2) The proprietor must give to the CEO the following information about a sale of the goods from the shop to a relevant traveller:\n (a) the name of the shop;\n (b) the name of the relevant traveller;\n (c) the date and time of departure of the traveller’s relevant flight or relevant voyage;\n (d) for a relevant flight—the number or other designation of the flight;\n (e) for a relevant voyage—the name of the ship and the number or other designation of the voyage;\n (f) a full description of any item of the goods included in the sale having a sale amount of at least $500;\n (g) the total number of items of the goods included in the sale;\n (h) the total number of packages mentioned in subsection 35(2) in which the goods included in the sale are packed;\n (i) the total number of the packages that are packages mentioned in paragraph 35(2)(b);\n (j) the total number of the packages that are not packages mentioned in paragraph 35(2)(b);\n (k) the invoice numbers for all invoices relating to the sale.\n (3) The proprietor must give the information to the CEO:\n (a) before the date of departure mentioned in paragraph (2)(c); and\n (b) in a manner approved by the CEO.","sortOrder":59},{"sectionNumber":"38","sectionType":"section","heading":"Packages to be examined","content":"#### 38 Packages to be examined\n\n (1) This section applies in relation to a package mentioned in subsection 35(2) that is prepared by the proprietor of the shop for a relevant traveller.\n (2) If the package:\n (a) is surrendered by the relevant traveller for carriage otherwise than in the cabin of the aircraft or ship; or\n (b) is taken by the relevant traveller into a departure area;\n the proprietor must, at the point of surrender or within the departure area, cause the package to be examined to check whether it remains sealed and whether it has been tampered with.\n (3) If the package remains sealed and has not been tampered with, the proprietor must cause the copy of the invoice mentioned in paragraph 36(4)(b) to be removed from the package.\n (4) Subsection (5) applies if:\n (a) the package is no longer sealed or has been otherwise tampered with; or\n (b) the copy of the invoice enclosed in the package does not correspond with the copy of the invoice that was attached to the package; or\n (c) the copy of the invoice that was required to be enclosed in the package is not enclosed; or\n (d) the copy of the invoice that was required to be attached to the package is not attached; or\n (e) the goods enclosed in the package are not as specified in the copy of the invoice enclosed in, or attached to, the package.\n (5) The proprietor must give to the CEO a notice specifying:\n (a) the name of the relevant traveller; and\n (b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller:\n (i) the date and time of the departure of the flight or voyage;\n (ii) for a relevant flight—the number or other designation of the flight;\n (iii) for a relevant voyage—the name of the ship and the number or other designation of the voyage; and\n (c) the nature of the discrepancy identified under subsection (4).","sortOrder":60},{"sectionNumber":"39","sectionType":"section","heading":"Giving a return and paying excise duty","content":"#### 39 Giving a return and paying excise duty\n\n (1) The proprietor of the shop must comply with this section within 21 working days of the shop after the end of a month.\n (2) The proprietor must lodge with the CEO a return setting out the following:\n (a) the name of the shop;\n (b) the invoice number of each invoice:\n (i) prepared in accordance with section 36 for the goods delivered from the shop for export; and\n (ii) that specifies under that section a date of departure that is in the month; and\n (iii) a copy of which was not removed during the month in accordance with subsection 38(3) from a package containing the goods;\n (c) the invoice number of each invoice:\n (i) that meets the requirements of subparagraphs (b)(i) and (ii); and\n (ii) a copy of which was removed during the month in accordance with subsection 38(3); and\n (iii) for which an electronic record has not been provided in accordance with section 46;\n (d) for each invoice mentioned in paragraph (b) or (c):\n (i) the particulars required to be set out in the invoice; and\n (ii) the amount of excise duty payable for the goods to which the invoice relates.\n (3) The proprietor must pay to the CEO an amount equal to the sum of the amounts of excise duty specified in the return.","sortOrder":61},{"sectionNumber":"Subdivision C","sectionType":"subdivision","heading":"Conditions for relevant traveller","content":"## Part 1—Preliminary\n\n### Division 1—Preliminary\n\n#### 1 Name\n\n This is the Excise Regulation 2015.\n\n#### 3 Authority\n\n This instrument is made under the Excise Act 1901.\n\n### Division 2—Simplified outline of this instrument\n\n#### 5 Simplified outline of this instrument\n\nThis instrument complements the Excise Act 1901 (the Act) by prescribing matters relating to excise.\n\nSection 78 of the Act sets up a framework for the remission, rebate and refund of excise duty. Part 2 of this instrument provides details of that framework, including the circumstances in which a remission, rebate or refund of excise duty may be made, and the amount of the remission, rebate or refund.\n\nSection 79 of the Act deals with drawback of excise duty. Part 3 of this instrument provides when drawback is, and is not, payable. The Part also prescribes the conditions to which the payment of drawback is subject.\n\nPart 4 of this instrument prescribes matters relating to particular goods, including tobacco leaf, LPG, compressed natural gas, stabilised crude petroleum oil and condensate. These matters relate to delivery, the amount of a penalty under the Act, notices, and the conversion of measurements.\n\nSections 61D and 61E of the Act set up a framework for permitting excisable goods sold in an outwards duty free shop, or an inwards duty free shop, to be delivered to, and exported by, relevant travellers. Part 5 of this instrument provides details of that framework, including the circumstances in which permission may be given or revoked, and conditions to which a permission is subject.\n\nPart 6 of this instrument prescribes which ship’s stores are liable to excise duty, and the manner in which samples of material and goods are to be taken. This Part also deals with what happens with a security if the CEO obtains judgment against a person in legal proceedings about the security.\n\nThis instrument replaces the Excise Regulations 1925. Part 7 provides transitional arrangements for the replacement of those regulations by this instrument.\n\n### Division 3—Definitions\n\n#### 6 Definitions\n\n> Note: A number of expressions used in this instrument are defined in the Act, including the following:\n\n (a) approved form;\n (b) CEO;\n (c) gaseous fuel.\n In this instrument:\n\n> Act means the Excise Act 1901.\n\n> airport shop goods: see subsection 48(2).\n\n> alcoholic beverage has the meaning given by section 77A of the Act.\n\n> alcohol manufacturer means a licensed manufacturer whose manufacturer licence authorises the manufacture of alcoholic beverages.\n\n> credited adjustment amount: see subclause 1(4) of Schedule 1.\n\n> departure area means a part of an airport or wharf that is set aside for the reception of relevant travellers who:\n\n (a) have complied with the laws of the Commonwealth relating to the departure of persons for places outside Australia; and\n (b) are yet to embark on an aircraft or ship for the relevant flight or relevant voyage concerned.\n\n> international flight:\n\n (a) in the case of a person leaving Australia—has the same meaning as in section 61D of the Act; and\n (b) in the case of a person entering Australia—has the same meaning as in section 61E of the Act.\n\n> inwards duty free shop has the same meaning as in section 61E of the Act.\n\n> off‑airport duty free shop means an outwards duty free shop other than an on‑airport duty free shop.\n\n> on‑airport duty free shop means an outwards duty free shop located in a departure area of an airport.\n\n> outwards duty free shop has the same meaning as in section 61D of the Act.\n\n> proprietor:\n\n (a) in relation to an outwards duty free shop—has the same meaning as in section 61D of the Act; and\n (b) in relation to an inwards duty free shop—has the same meaning as in section 61E of the Act.\n\n> relevant flight, in relation to a person who is a relevant traveller, means the international flight in relation to which the person is a relevant traveller.\n\n> relevant fuel: see subclause 1(2) of Schedule 1.\n\n> relevant traveller:\n\n (a) in the case of a person leaving Australia—has the same meaning as in section 61D of the Act; and\n (b) in the case of a person entering Australia—has the same meaning as in section 61E of the Act.\n\n> relevant voyage, in relation to a person who is a relevant traveller, means the international voyage (within the meaning of section 61D of the Act) in relation to which the person is a relevant traveller.\n\n> warehouse licence: see subsection 48(2).\n\n## Part 2—Remissions, rebates and refunds of excise duty\n\n### Division 1—Simplified outline of this Part\n\n#### 7 Simplified outline of this Part\n\nThis Part deals with the remission, rebate or refund of excise duty under the Act.\n\nThe CEO may make a remission, rebate or refund of excise duty in particular circumstances, which are set out in Division 2 and Schedule 1.\n\nSome of these circumstances require an application to be made for the remission, rebate or refund. The application must satisfy particular requirements, including being in the approved form. The CEO may require the applicant to provide records or give further information so that the CEO can verify that a circumstance applies. Some applications must be given to the CEO within a particular period.\n\nThe amount of a remission, rebate or refund of excise duty that may be made for a particular circumstance is set out in Division 4\\. The amount of a rebate or refund payable to a person may be set off against the whole, or part, of the person’s liability for excise duty.\n\n### Division 2—Circumstances for remission, rebate or refund\n\n#### 8 Circumstances for remission, rebate or refund of excise duty\n\n For paragraph 78(1)(b) of the Act, Schedule 1 prescribes circumstances in which a remission, rebate or refund of excise duty may be made by the CEO.\n\n> Note: An application is required in some circumstances (see Schedule 1).\n\n#### 9 Remission of excise duty—rounding down duty paid in cash\n\n For section 78 of the Act, if an amount of excise duty:\n (a) is to be paid in cash; and\n (b) is not a multiple of 5 cents;\n remission of the number of cents in excess of the next lower multiple of 5 cents may be made.\n\n### Division 3—Application for remission, rebate or refund\n\n#### 10 Application for remission, rebate or refund of excise duty\n\n (1) For clause 1 of Schedule 1, an application for a remission, rebate or refund of excise duty must:\n (a) be in the approved form; and\n (b) state, as far as practicable, the nature and particulars of the claim; and\n (c) be given to the CEO.\n (2) For the purpose of enabling the CEO to verify that a circumstance applies, or applied, in relation to goods to which an application relates:\n (a) the CEO may require the applicant to provide records or to give further information, or both; and\n (b) the applicant must comply with the requirement.\n\n#### 11 Period for making an application for refund or rebate of excise duty\n\n An application under section 10 for a refund or rebate of excise duty in a circumstance mentioned in an item in the following table must be given to the CEO within the period mentioned in the item.\n\n```html\n

Period for making an application for a refund or rebate of excise duty

Item

Circumstance

Period for giving application

1

A circumstance mentioned in item 1, 2, 3, 4 or 5 of the table in subclause 1(1) of Schedule 1.

Within:

(a) unless paragraph (b) applies—4 years after the day when the excise duty is paid; or

(b) if the application relates to goods that are tobacco products—12 months after the day when the excise duty is paid.

2

A circumstance mentioned in item 6 of the table in subclause 1(1) of Schedule 1.

Within:

(a) unless paragraph (b) applies—4 years after the day when the relevant by‑law is made; or

(b) if the application relates to goods that are tobacco products—12 months after the day when the relevant by‑law is made.

2A

A circumstance mentioned in item 7 or 7A of the table in subclause 1(1) of Schedule 1.

If the application relates to goods other than tobacco products—within 4 years after the day when the excise duty is paid.

3

A circumstance mentioned in item 9 or 10 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the end of the financial year in which the excise duty is paid.

4

A circumstance mentioned in item 11 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the final VOLWARE price for the month, from which the credited adjustment amount mentioned in the item is derived, is determined under subsection 7(3) of the Petroleum Excise (Prices) Act 1987.

5

A circumstance mentioned in item 12 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the relevant determination of the final VOLWARE price is amended as mentioned in the item.

5A

A circumstance mentioned in item 18 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the excise duty is paid.

6

A circumstance mentioned in item 22 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the excise duty is paid.

\n```\n\n### Division 4—Amount of remission, rebate or refund\n\n#### 12 Amount of remission, rebate or refund of excise duty\n\n (1) This section is made for subsection 78(2) of the Act.\n (2) The amount of a remission, rebate or refund of excise duty that may be made in a circumstance mentioned in an item of the following table is the amount mentioned in the item.\n\n```html\n

Amount of remission, rebate or refund in a circumstance

Item

Circumstance

Amount

1A

A circumstance mentioned in item 7A of the table in subclause 1(1) of Schedule 1.

The amount that is worked out under subsection (4) of this section.

1

A circumstance mentioned in item 8 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between the amount of duty paid and the correct amount of duty.

2

A circumstance mentioned in item 9 of the table in subclause 1(1) of Schedule 1.

The amount that is the whole of the duty paid.

3

A circumstance mentioned in item 10 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between:

(a) the amount of duty paid; and

(b) the amount of the duty ascertained at the end of the relevant financial year under whichever of section 6B, 6C, 6CA or 6D of the Excise Tariff Act 1921 applies.

4

A circumstance mentioned in item 11 of the table in subclause 1(1) of Schedule 1.

The amount that is equal to the negative amount mentioned in the item.

6

A circumstance mentioned in item 22 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between:

(a) the amount of duty paid; and

(b) the amount that is payable due to the amendments mentioned in the item.

7

A circumstance mentioned in item 10 of the table in subclause 2(1) of Schedule 1.

The amount that is the whole of the duty payable.

\n```\n\n Rebate or refund set off against liability for excise duty\n (3) The amount of a rebate or refund of excise duty that is payable to a person:\n (a) may be set off against the whole, or part, of that person’s liability for excise duty; and\n (b) if the amount is set off as described in paragraph (a)—is taken to have been paid to the person.\n Refund amount for recovered fuel vapour\n (4) For item 1A of the table in subsection (2), the amount of refund that is payable to a person is equal to the sum of:\n (a) the amount of that duty that was paid on the quantity of goods classified to subitems 10.5, 10.6 and 10.7 of the Schedule to the Excise Tariff Act 1921; and\n (b) the amount of that duty that was paid on so much of the quantity of goods classified to subitems 10.10 and 10.12 of the Schedule to the Excise Tariff Act 1921 as does not exceed twice the quantity of goods mentioned in paragraph (a) of this subsection;\n multiplied by 0.0006442.\n\n> Note: Example: If excise duty was paid on 100,000 litres of gasoline (subitem 10.5) and 500,000 litres of diesel (subitem 10.10), and an application for a refund is made, the refund amount is the amount of duty that was paid on 100,000 litres of gasoline and 200,000 litres of diesel, multiplied by 0.0006442.\n\n## Part 3—Drawback of excise duty\n\n### Division 1—Simplified outline of this Part\n\n#### 13 Simplified outline of this Part\n\nThis Part allows drawback of excise duty to be paid on the exportation of excisable goods for which excise duty has been paid.\n\nThe CEO may approve payment of drawback. If the CEO decides not to approve payment of drawback, the CEO must give a notice of the decision to the person claiming drawback. The notice must also state that the person may object to the decision.\n\nDrawback of excise duty is not payable for some goods. It is also not payable if excise duty has been refunded, or if goods are re‑landed in Australia after exportation.\n\nGenerally, drawback of excise duty is not payable unless certain conditions have been met. These conditions are set out in Division 3.\n\n### Division 2—Drawback of excise duty\n\n#### 14 Drawback of excise duty on goods\n\n (1) For section 79 of the Act, drawback of excise duty may be paid, in accordance with this Part, on the exportation of excisable goods for which excise duty has been paid.\n (2) The CEO may approve payment of drawback for the goods.\n (3) If the CEO decides not to approve payment of drawback for the goods, the CEO must, no later than 30 days after the date of the decision, give the person claiming the drawback a notice that:\n (a) sets out the decision; and\n (b) includes a statement to the effect that the person may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, to the decision.\n (4) Failure to comply with subsection (3) does not affect the validity of the decision.\n\n#### 15 When drawback of excise duty is not payable\n\n (1) Drawback of excise duty is not payable on the following:\n (a) stabilized crude petroleum oil;\n (b) condensate;\n (c) liquid petroleum obtained from naturally occurring petroleum gas.\n (2) Drawback of excise duty is not payable on the exportation of goods if:\n (a) the excise duty paid on the goods has been refunded; or\n (b) after exportation, the goods are re‑landed in Australia; or\n (c) the goods are relevant fuel.\n\n### Division 3—Conditions relating to drawback\n\n#### 16 Conditions relating to drawback of excise duty—general\n\n (1) Drawback of excise duty is not payable on the exportation of goods unless the conditions set out in the following table are met.\n\n```html\n

Conditions relating to drawback of excise duty

Item

Condition

1

Before exportation:

(a) the owner of the goods gives to the CEO a notice, in the approved form, of the owner’s intention to claim drawback on the exportation; and

(b) the goods are available at all reasonable times for examination by an officer.

2

Records are available at all reasonable times for examination by an officer, that show:

(a) that excise duty has been paid on the goods; and

(b) relevant details of the receipt, use and disposal of the goods by the owner.

3

A claim for drawback of excise duty paid on the goods:

(a) is in the approved form; and

(b) is given by the owner of the goods to the CEO after the exportation but no later than 12 months after the day on which the goods are exported.

4

The claim for drawback sets out:

(a) the amount of the claim; and

(b) a statement that, to the best of the knowledge, information and belief of the owner of the goods, the goods have not been, and are not intended to be, re‑landed in Australia; and

(c) such other information as the approved form requires.

5

The amount of the drawback:

(a) is at least $50; or

(b) meets the following requirements:

(i) the amount is claimed at the same time, and in the same approved form, as another claim or claims made by the owner of the goods for drawback on the exportation of other goods;

(ii) together the claims result in an aggregate amount of drawback of at least $50.

\n```\n\n (2) The CEO may:\n (a) in writing, exempt the owner of the goods from the application of item 1 of the table in subsection (1); or\n (b) approve payment of drawback in relation to the goods mentioned in item 1 of the table in subsection (1) even though a notice of intention was not given to the CEO as required by that item.\n (3) For item 3 of the table in subsection (1), the amount of the claim must not exceed the amount of excise duty paid on the goods.\n\n#### 17 Additional conditions relating to drawback of excise duty—examining, packing, securing and marking goods\n\n (1) If the owner of goods has given to the CEO a notice of intention to claim drawback on the exportation of goods under item 1 of the table in subsection 16(1), the CEO may, by notice in writing to the owner of the goods, require the owner to deal with the goods as directed by the CEO.\n (2) If the CEO has given notice under subsection (1) to the owner of goods, drawback of excise duty is not payable on the exportation of the goods unless the owner has complied with the directions of the CEO.\n\n#### 18 Assistance to be given to officers\n\n A person who intends to claim drawback on the exportation of goods must, by all reasonable means, facilitate:\n (a) the examination or re‑examination of the goods by an officer; and\n (b) the taking of a correct account of the goods by an officer; and\n (c) the supervision, by an officer, of the packing of the goods.\n\n## Part 4—Tobacco, fuel, and delivery of certain goods without entry\n\n### Division 1—Simplified outline of this Part\n\n#### 19 Simplified outline of this Part\n\nThis Part deals with some particular kinds of goods.\n\nDivision 2 deals with tobacco. Australian tobacco leaf may be delivered for a purpose approved by the CEO, or if the tobacco leaf is to be destroyed and the CEO has approved the delivery. The Division also provides how to work out the amount of duty used to determine the amount of a penalty for various offences under the Act.\n\nDivision 3 deals with fuel. A notice under section 77L of the Act must include particular words. The Division also sets out circumstances in which a notice under that section is not required, and explains how to convert measurements of LPG and compressed natural gas.\n\nDivision 4 provides conditions for the delivery for home consumption, without entry, of stabilised crude petroleum oil and condensate.\n\n### Division 2—Matters relating to tobacco\n\n#### 20 Delivery of Australian tobacco leaf\n\n For section 164 of the Act, Australian tobacco leaf may be delivered:\n (a) for a purpose approved by the CEO; or\n (b) if:\n (i) it is to be destroyed; and\n (ii) the CEO has approved the delivery.\n\n> Note: Examples of purposes that might be approved by the CEO are medical purposes, scientific purposes, horticultural purposes and agricultural purposes.\n\n#### 21 Amount of duty to determine the amount of a penalty\n\n (1) This section sets out how to work out the amount of duty that is to be used to determine the amount of a penalty relating to a quantity of tobacco leaf.\n\n> Note: This section is made for paragraph (b) of the penalty in each of subsections 28(1), 30(1), 31(1), 33(1), 35(1), 39K(2) and (3), 39M(2), 44(4) and (8), 117C(1), 117D(1), 117F(1) and 117H(1) of the Act.\n\n (2) If the tobacco leaf was seized in a bale, the amount of duty is worked out using the formula:\n ![Start formula open bracket Weight minus 2 close bracket times Rate end formula](image.002.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight ‑ 2 means the gross weight of the bale and the tobacco leaf, in kilograms, minus 2 kilograms.\n\n (3) If:\n (a) the tobacco leaf was not seized; and\n (b) there is sufficient evidence to show that the quantity of tobacco leaf was in a bale;\n the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means 100 kilograms.\n\n (4) If the tobacco leaf was seized in unbaled form, the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means the weight of the tobacco leaf, in kilograms.\n\n (5) If:\n (a) the tobacco leaf was not seized; and\n (b) there is sufficient evidence to show that the quantity of tobacco leaf was in unbaled form;\n the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means the weight of the tobacco leaf, in kilograms, as shown by the evidence.\n\n### Division 3—Matters relating to fuel\n\n#### 22 Sales or supplies of LPG to which LPG remission applies—contents of notice\n\n For subsection 77L(3) of the Act, a notice given under subsection 77L(2) of the Act must include the words “Not to be used, or supplied, for transport use. Penalties apply.”.\n\n#### 23 Sales or supplies of LPG to which LPG remission applies—circumstances when notice is not required\n\n For subsection 77L(4) of the Act, a notice is not required to be given in any of the following circumstances:\n (a) the LPG is being supplied in, or into, a container that can contain no more than 210 kilograms of LPG;\n (b) the LPG:\n (i) is being supplied to residential premises (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999); and\n (ii) is not being supplied, in part or in full, for the purpose of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999).\n\n#### 24 Conversion of measurements of LPG and compressed natural gas\n\n Converting measurements of LPG\n (1) For the purposes of the Excise Acts and for determining a person’s liability to pay duty, a quantity of LPG may be converted to litres at the rate of 1 kilogram of LPG to 1.885 litres of LPG if the quantity of LPG:\n (a) is entered for home consumption as a quantity measured in kilograms; and\n (b) is not measured using volumetric measurement equipment to calculate the amount of duty.\n (2) If:\n (a) a person’s first dealing with a quantity of LPG in a financial year, for the purpose of determining the person’s liability to pay duty on LPG in the financial year, uses kilograms or litres; and\n (b) the person proposes to deal with another quantity of LPG in that financial year, for the same purpose in that financial year, using the other unit of measurement;\n the CEO is not required to accept the other unit of measurement, but may give the person permission to use the other unit.\n Converting measurements of compressed natural gas\n (3) For the purposes of the Excise Acts, a quantity of compressed natural gas that is measured in megajoules may be converted to kilograms at the rate of 1 megajoule of compressed natural gas to 0.01893 kilograms of compressed natural gas.\n\n### Division 4—Delivery of stabilised crude petroleum oil and condensate without entry\n\n#### 25 Delivery of stabilised crude petroleum oil and condensate for home consumption without entry\n\n (1) For subparagraph 61C(1)(b)(ii) of the Act, the following goods are prescribed:\n (a) stabilised crude petroleum oil to which item 20 of the Schedule to the Excise Tariff Act 1921 applies;\n (b) condensate to which item 21 of the Schedule to the Excise Tariff Act 1921 applies.\n (2) For paragraph 61C(3)(d) of the Act, the following conditions are prescribed for those goods:\n (a) that the person gives the CEO a return, in the approved form, on the day of each calendar month specified by the CEO in the person’s permission;\n (b) that the return includes particulars about the goods that have, during the previous month, been delivered into home consumption under the permission.\n\n## Part 5—Duty free shops\n\n### Division 1—Simplified outline of this Part\n\n#### 26 Simplified outline of this Part\n\nThis Part deals with permission for excisable goods sold in an outwards duty free shop, or an inwards duty free shop, to be delivered to, and exported by, relevant travellers.\n\nThe CEO may give permission if an application is made in an approved form and certain pre‑conditions are satisfied.\n\nPermission may be revoked if a particular condition is not complied with, or revocation is necessary for the protection of the revenue or for ensuring compliance with the Excise Acts. For a permission in relation to an inwards duty free shop, the permission may also be revoked if the lease, licence or authority to operate the shop has expired or been cancelled.\n\nDivision 3 sets out conditions to which a permission in relation to goods sold in an outwards duty free shop is subject. Divisions 4 and 5 set out additional conditions for off‑airport duty free shops and on‑airport duty free shops. Subdivision B of Division 7 sets out conditions to which a permission in relation to goods sold in an inwards duty free shop is subject.\n\nDivision 6 deals with proof of the export of goods purchased at off‑airport duty free shops. It also includes special provisions relating to the purchase of liquids, aerosols, gels, creams and pastes (known as LAG products) at off‑airport duty free shops.\n\n### Division 2—Permission for outwards duty free shops\n\n#### 27 Circumstances in which permission may be given—application\n\n For subsection 61D(2) of the Act, the CEO may give permission in relation to an outwards duty free shop only if an application for permission is made in the approved form.\n\n#### 28 Matters to be taken into account—off‑airport duty free shop\n\n For subsection 61D(2) of the Act, when deciding whether to give permission in relation to an off‑airport duty free shop, the CEO must take into account whether the proprietor of the shop to which the permission would relate is likely to be able to comply with the conditions set out in sections 37 and 38 of this instrument.\n\n#### 29 Period of effect of permission\n\n For subsection 61D(2) of the Act, if permission is given, the permission has effect:\n (a) starting on the day when the permission is given; and\n (b) for the period specified in the permission.\n\n#### 30 Revocation of permission\n\n (1) This section is made for subsection 61D(13) of the Act.\n (2) Each of the following are grounds on which a permission in relation to an outwards duty free shop may be revoked:\n (a) that a condition:\n (i) to which the permission is subject; and\n (ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;\n has not been complied with;\n (b) that revocation of the permission is necessary:\n (i) for the protection of the revenue; or\n (ii) for ensuring compliance with the Excise Acts.\n\n### Division 3—Conditions for outwards duty free shops\n\n#### 31 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an outwards duty free shop is subject.\n\n#### 32 Arrangements and proof of travel and export\n\n (1) The proprietor of the shop must not sell the goods to a person who is in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has shown to the proprietor a ticket, or other document approved by the CEO under paragraph 61D(7)(b) of the Act, that shows that the person is entitled to make the traveller’s relevant flight or relevant voyage.\n (2) The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has given the proprietor, orally or in writing, the particulars of the intended exportation of the goods by the person required under paragraph 36(1)(b) or 45(1)(b); and\n (c) the agreement is subject to the condition that the sale takes place in the shop.\n (3) The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document approved by the CEO under paragraph 61D(7)(b) of the Act, that confirms the particulars, mentioned in paragraph (2)(b), that were given to the proprietor.\n (4) The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to the relevant traveller are:\n (a) to be transferred to the proprietor, or an employee or agent of the proprietor, upon the return of the relevant traveller to Australia; or\n (b) to remain with the proprietor or an employee or agent of the proprietor.\n\n#### 33 Recognition of obligations\n\n A relevant traveller to whom the goods are sold in the shop must, at or before the time of delivery of the goods, sign a recognition, in the approved form, of the traveller’s obligations concerning the export of the goods.\n\n### Division 4—Additional conditions for off‑airport duty free shops\n\n#### Subdivision A—Preliminary\n\n#### 34 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an off‑airport duty free shop is subject.\n\n#### Subdivision B—Conditions for proprietor of shop\n\n#### 35 Delivery of goods\n\n (1) The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller earlier than the 60th day before the day on which, according to the ticket or other document shown to the proprietor under paragraph 32(1)(b) or subsection 32(3), the traveller’s relevant flight or relevant voyage is to depart.\n (2) The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller unless they are enclosed in a package:\n (a) that is sealed in such a manner that the goods cannot be removed from it without the seal being broken; and\n (b) if the package is of a size that it may (in accordance with the conditions applying to the relevant traveller on the relevant flight or relevant voyage) be carried in the cabin of the aircraft or ship—that is transparent enough for the goods to be easily identified without the seal of the package being broken.\n\n#### 36 Invoice for goods to be delivered\n\n (1) At the time of the sale of the goods that are to be delivered from the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in triplicate, specifying the following:\n (a) the name and usual residential address of the relevant traveller;\n (b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller:\n (i) the date of departure;\n (ii) the airport or wharf of departure;\n (iii) for a relevant flight—the flight number or other designation of the flight;\n (iv) for a relevant voyage—the name of the ship and the number or other designation of the voyage;\n (v) the number or other identification of the traveller’s ticket or other document approved by the CEO for paragraph 61D(7)(b) of the Act;\n (c) a precise description of the goods, including:\n (i) the quantity, in figures, of each item of the goods; and\n (ii) the total number, in words, of the items mentioned in the invoice; and\n (iii) the sale amount, in figures, of each item or quantity of items; and\n (iv) the total sale amount of those items and quantities of items.\n (2) The invoice must be one of a series of sequentially numbered invoices.\n (3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.\n (4) After preparing the invoice, the proprietor must:\n (a) place one copy with the goods inside the package mentioned in subsection 35(2); and\n (b) place one copy in a waterproof envelope and attach that envelope securely to the outside of the package; and\n (c) retain one copy in the proprietor’s own records.\n (5) For a package mentioned in paragraph 35(2)(b), the copy of the invoice mentioned in paragraph (4)(a) must be positioned so that it may be read without the seal of the package being broken.\n\n#### 37 Giving information to the CEO\n\n (1) The condition in this section applies if the CEO requires the proprietor of the shop to comply with the condition in a particular case.\n (2) The proprietor must give to the CEO the following information about a sale of the goods from the shop to a relevant traveller:\n (a) the name of the shop;\n (b) the name of the relevant traveller;\n (c) the date and time of departure of the traveller’s relevant flight or relevant voyage;\n (d) for a relevant flight—the number or other designation of the flight;\n (e) for a relevant voyage—the name of the ship and the number or other designation of the voyage;\n (f) a full description of any item of the goods included in the sale having a sale amount of at least $500;\n (g) the total number of items of the goods included in the sale;\n (h) the total number of packages mentioned in subsection 35(2) in which the goods included in the sale are packed;\n (i) the total number of the packages that are packages mentioned in paragraph 35(2)(b);\n (j) the total number of the packages that are not packages mentioned in paragraph 35(2)(b);\n (k) the invoice numbers for all invoices relating to the sale.\n (3) The proprietor must give the information to the CEO:\n (a) before the date of departure mentioned in paragraph (2)(c); and\n (b) in a manner approved by the CEO.\n\n#### 38 Packages to be examined\n\n (1) This section applies in relation to a package mentioned in subsection 35(2) that is prepared by the proprietor of the shop for a relevant traveller.\n (2) If the package:\n (a) is surrendered by the relevant traveller for carriage otherwise than in the cabin of the aircraft or ship; or\n (b) is taken by the relevant traveller into a departure area;\n the proprietor must, at the point of surrender or within the departure area, cause the package to be examined to check whether it remains sealed and whether it has been tampered with.\n (3) If the package remains sealed and has not been tampered with, the proprietor must cause the copy of the invoice mentioned in paragraph 36(4)(b) to be removed from the package.\n (4) Subsection (5) applies if:\n (a) the package is no longer sealed or has been otherwise tampered with; or\n (b) the copy of the invoice enclosed in the package does not correspond with the copy of the invoice that was attached to the package; or\n (c) the copy of the invoice that was required to be enclosed in the package is not enclosed; or\n (d) the copy of the invoice that was required to be attached to the package is not attached; or\n (e) the goods enclosed in the package are not as specified in the copy of the invoice enclosed in, or attached to, the package.\n (5) The proprietor must give to the CEO a notice specifying:\n (a) the name of the relevant traveller; and\n (b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller:\n (i) the date and time of the departure of the flight or voyage;\n (ii) for a relevant flight—the number or other designation of the flight;\n (iii) for a relevant voyage—the name of the ship and the number or other designation of the voyage; and\n (c) the nature of the discrepancy identified under subsection (4).\n\n#### 39 Giving a return and paying excise duty\n\n (1) The proprietor of the shop must comply with this section within 21 working days of the shop after the end of a month.\n (2) The proprietor must lodge with the CEO a return setting out the following:\n (a) the name of the shop;\n (b) the invoice number of each invoice:\n (i) prepared in accordance with section 36 for the goods delivered from the shop for export; and\n (ii) that specifies under that section a date of departure that is in the month; and\n (iii) a copy of which was not removed during the month in accordance with subsection 38(3) from a package containing the goods;\n (c) the invoice number of each invoice:\n (i) that meets the requirements of subparagraphs (b)(i) and (ii); and\n (ii) a copy of which was removed during the month in accordance with subsection 38(3); and\n (iii) for which an electronic record has not been provided in accordance with section 46;\n (d) for each invoice mentioned in paragraph (b) or (c):\n (i) the particulars required to be set out in the invoice; and\n (ii) the amount of excise duty payable for the goods to which the invoice relates.\n (3) The proprietor must pay to the CEO an amount equal to the sum of the amounts of excise duty specified in the return.\n\n#### Subdivision C—Conditions for relevant traveller\n\n#### 40 Application of Subdivision\n\n This Subdivision applies to:\n (a) a relevant traveller to whom the goods were sold; and\n (b) the proprietor of the shop in which the goods were sold.\n\n#### 41 Package not to be interfered with\n\n (1) If an invoice is attached to the outside of a package which contains the goods, the relevant traveller must not:\n (a) remove, alter or otherwise interfere with the invoice; or\n (b) allow the invoice to be removed, altered or interfered with (except as required or authorised by or under the Act).\n (2) The relevant traveller must not, before the exportation of the goods:\n (a) break the seals on, or otherwise tamper with the integrity of, a package which contains the goods; or\n (b) allow (except as required or authorised by or under the Act):\n (i) the seals to be broken on a package containing the goods; or\n (ii) the integrity of a package containing the goods to be otherwise tampered with.\n\n#### 42 Package to be examined\n\n (1) This section applies if the relevant traveller:\n (a) surrenders a package containing the goods for carriage otherwise than in the cabin of an aircraft or ship; or\n (b) takes a package containing the goods into a departure area.\n (2) The relevant traveller must:\n (a) present the package, sealed and with the copy of the invoice attached, to the proprietor, or an employee or agent of the proprietor; and\n (b) permit the proprietor, or the employee or agent of the proprietor, to examine the package and to remove the copy of the invoice.\n\n#### 43 If goods are not exported as intended\n\n (1) If the relevant traveller does not export the goods on the relevant flight or the relevant voyage specified in the invoice for the goods, the relevant traveller must notify the proprietor by noon on the next working day of the shop after the date of departure (the original departure date) specified in the invoice.\n (2) If the relevant traveller intends to export the goods on a subsequent flight that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:\n (a) notify the proprietor of that intention;\n (b) provide the proprietor with the following:\n (i) the flight number or other designation of the flight;\n (ii) particulars of the intended date and time of departure of that flight.\n (3) If the relevant traveller intends to export the goods on a subsequent voyage that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:\n (a) notify the proprietor of that intention;\n (b) provide the proprietor with the following:\n (i) the name of the ship and voyage number or other designation of the voyage;\n (ii) particulars of the intended date and time of departure of that voyage.\n (4) If the relevant traveller does not intend to export the goods as mentioned in subsection (2) or (3), the relevant traveller must:\n (a) notify the proprietor accordingly; and\n (b) return the goods to the shop no later than the close of business of the shop on the second working day of the shop after the departure time on the original departure date.\n (5) Subsection (6) applies if:\n (a) the relevant traveller notifies the proprietor under subsection (2) or (3) of the intention to export the goods on a subsequent flight or voyage; and\n (b) the relevant traveller does not so export the goods.\n (6) The relevant traveller must:\n (a) no later than noon on the next working day of the shop after the date of departure specified in the notice of intention under paragraph (2)(a) or (3)(a), notify the proprietor that the goods have not been so exported; and\n (b) no later than the close of business of the shop on the second working day after that specified date of departure, return the goods to the shop.\n\n### Division 5—Additional conditions for on‑airport duty free shops\n\n#### 44 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an on‑airport duty free shop is subject.\n\n#### 45 Invoice for goods\n\n (1) At the time of the sale of the goods at the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in duplicate, specifying the following:\n (a) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the name and usual residential address of the relevant traveller;\n (b) the following particulars about the relevant flight for the intended exportation of the goods by the relevant traveller:\n (i) the date of departure;\n (ii) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the airport of departure;\n (iii) the flight number or other designation of the flight;\n (c) a precise description of the goods, including:\n (i) the quantity of each item of the goods; and\n (ii) the sale amount of each item or quantity of items; and\n (iii) the total sale amount of those items and quantities of items.\n (2) The invoice must be one of a series of sequentially numbered invoices.\n (3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.\n (4) After preparing an invoice, the proprietor of the shop must:\n (a) place one copy with the goods that are to be delivered to the relevant traveller; and\n (b) retain one copy in the proprietor’s own records.\n\n### Division 6—Other matters relating to outwards duty free shops\n\n#### 46 Proof of export of goods—off‑airport duty free shops\n\n (1) This section is made for paragraph 61D(10)(b) of the Act and applies in relation to an off‑airport duty free shop.\n (2) The way for providing proof is by providing an electronic record of the invoice number of each invoice for which a copy was removed, in accordance with subsection 38(3), from the package in which the goods are enclosed.\n (3) The time for providing proof is 10 working days of the shop after the date of departure of the relevant traveller mentioned in that paragraph.\n\n#### 47 Sealed bag arrangements for LAG products—off‑airport duty free shops\n\n (1) This section applies if:\n (a) a person purchases a liquid, aerosol, gel, cream or paste (a LAG product) at an off‑airport duty free shop; and\n (b) the delivery and export of the LAG product is the subject of a permission under subsection 61D(2) of the Act; and\n (c) the permission is subject to a condition set out in section 38, 39, 41 or 42 of this instrument; and\n (d) the person deals with the LAG product in accordance with an arrangement (known as a “sealed bag arrangement”) that:\n (i) is administered by the Australian Taxation Office and the Department administered by the Minister administering Part XII of the Customs Act 1901; and\n (ii) is consistent with the requirements of Subdivision 4.1.1A of the Aviation Transport Security Regulations 2005.\n (2) The delivery and export of the LAG product is taken to comply with the conditions in subsections 32(1) to (3) and Subdivisions B and C of Division 4.\n\n### Division 7—Inwards duty free shops\n\n#### Subdivision A—Permission for inwards duty free shops\n\n#### 48 Circumstances in which permission may be given—application\n\n (1) For subsection 61E(2) of the Act, the CEO may give permission in relation to an inwards duty free shop only if:\n (a) the applicant for the permission:\n (i) is the holder of a warehouse licence authorising the sale of airport shop goods at the inwards duty free shop; and\n (ii) has been granted a lease or licence, and an authority, to operate an inwards duty free shop on land within the airport; and\n (b) the application for permission is made in the approved form.\n (2) In this instrument:\n\n> airport shop goods has the same meaning as in section 61E of the Act.\n\n> warehouse licence has the same meaning as in section 61D of the Act.\n\n#### 49 Period of effect of permission\n\n For subsection 61E(2) of the Act, if permission is given, the permission has effect:\n (a) starting on the day when the permission is given; and\n (b) for the period specified in the permission.\n\n#### 50 Revocation of permission\n\n (1) This section is made for subsection 61E(11) of the Act.\n (2) Each of the following are grounds on which a permission in relation to an inwards duty free shop may be revoked:\n (a) that a condition:\n (i) to which the permission is subject; and\n (ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;\n has not been complied with;\n (b) that revocation of the permission is necessary:\n (i) for the protection of the revenue; or\n (ii) for ensuring compliance with the Excise Acts;\n (c) that a lease, licence or authority to operate the inwards duty free shop on land within the airport has expired or been cancelled.\n\n#### Subdivision B—Conditions for inwards duty free shops\n\n#### 51 Preliminary\n\n For subsection 61E(2) of the Act, this Subdivision sets out conditions to which a permission in relation to goods sold in an inwards duty free shop is subject.\n\n#### 52 Arrangements and proof of travel\n\n (1) The proprietor of the shop must not sell the goods to a person who is in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has shown to the proprietor a ticket, or other document, that shows that the person has arrived in Australia on an international flight.\n (2) The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:\n (a) the person is, or intends to be, a relevant traveller; and\n (b) the person has given the proprietor, orally or in writing:\n (i) the date of the person’s arrival or intended arrival in Australia; and\n (ii) the flight number or other designation of the international flight on which the person arrived or intends to arrive; and\n (c) the proprietor has informed the person of:\n (i) the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of excise duty; and\n (ii) the conditions with which, for the purposes of the Customs Acts (within the meaning of the Customs Act 1901), a relevant traveller must comply in relation to the purchase of goods at the shop; and\n (d) the agreement is subject to the condition that the sale takes place in the shop.\n (3) The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document, that confirms the information given to the proprietor under subparagraph (2)(b)(ii).\n (4) The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to that relevant traveller under the permission are:\n (a) to be transferred to the proprietor, or an employee or agent of the proprietor, after the relevant traveller has cleared customs; or\n (b) to remain with the proprietor or an employee or agent of the proprietor.\n\n#### 53 Signs to be displayed\n\n (1) The proprietor of the shop must display in the shop signs, in the approved form, that clearly state:\n (a) the conditions with which, for the purposes of the Excise Acts, a relevant traveller must comply in relation to the purchase of the goods at the shop; and\n (b) if alcoholic beverages or tobacco products are for sale in the shop—the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of excise duty.\n (2) The signs must be reasonably prominent and in enough numbers to give reasonable notice to relevant travellers of the matters mentioned in subsection (1).\n\n## Part 6—Stores, securities and samples\n\n### Division 1—Simplified outline of this Part\n\n#### 54 Simplified outline of this Part\n\nGenerally, ship’s stores that are liable to excise duty are alcoholic beverages and tobacco products. Liability may depend on the quantity of the goods and the circumstances in which they are purchased.\n\nThis Part also sets out what happens if a person has given the CEO a security under the Act and the CEO obtains a judgment against the person in relation to the security, and sets out procedures for taking samples of material and goods.\n\n### Division 2—Stores, securities and samples\n\n#### 55 Ship’s stores liable to excise duty\n\n (1) For subsection 160A(1) of the Act, this section sets out ship’s stores that are liable to excise duty.\n (2) The ship’s stores liable to excise duty are those consisting of:\n (a) alcoholic beverages (other than beer) sold to a passenger or member of the crew of a ship, other than by the glass or nip; or\n (b) cigars sold to a passenger or to a member of the crew of a ship, other than by the individual packet, tin or box containing 25 or less cigars; or\n (c) cigarettes sold to a passenger or to a member of the crew of a ship, other than by the individual packet or tin containing 50 or less cigarettes; or\n (d) tobacco products (other than those mentioned in paragraphs (b) and (c)) sold to a passenger or to a member of the crew of a ship in a quantity that exceeds 120 grams in weight; or\n (e) alcoholic beverages (including beer), cigarettes, cigars or other tobacco products sold to a person other than a passenger or a member of the crew of a ship.\n\n#### 56 Judgment in legal proceedings about a security\n\n (1) This section applies if:\n (a) a person has given the CEO a security under the Act; and\n (b) the CEO obtains a judgment against the person in legal proceedings about the security.\n (2) The CEO may retain as much of the security as is needed to satisfy the judgment and costs.\n (3) Any security retained becomes the property of the Commonwealth.\n (4) If the security does not satisfy the judgment and costs, the CEO may enforce the judgment to obtain payment of the balance remaining due under the judgment.\n (5) If the CEO is entitled to retain a security that is not cash, the CEO may dispose of the security:\n (a) by auction or private sale; or\n (b) in another manner that is, in the CEO’s opinion, most favourable to the person.\n (6) If the CEO disposes of a security under subsection (5):\n (a) the net proceeds of the disposal may be retained as described in subsection (2); and\n (b) a certificate:\n (i) signed by the CEO; and\n (ii) setting out the security disposed of and the net proceeds of the disposal;\n is taken to be proof of the disposal and the amount of the net proceeds.\n (7) The person is entitled to as much (if any) of a security as has not been retained by the CEO under this section if the security:\n (a) expires; or\n (b) is cancelled, discharged, released or satisfied.\n\n#### 57 Manner of taking samples\n\n (1) For section 106 of the Act, the manner in which a sample is to be taken by an officer is as follows:\n (a) the officer must, in the presence of the person (or an agent or employee of the person) from whom the sample is taken:\n (i) divide the sample into 3 equal parts; and\n (ii) label or mark, and securely seal, each part;\n (b) the officer must:\n (i) give one part to the person (or the person’s agent or employee); and\n (ii) deliver another part (the analyst’s part) to an analyst approved by the CEO; and\n (iii) retain the third part for any further examination.\n (2) For subparagraph (1)(b)(ii), the analyst’s part may be delivered to the analyst:\n (a) in person; or\n (b) by registered post; or\n (c) in another manner approved by the CEO.\n\n## Part 7—Transitional matters relating to the repeal of the Excise Regulations 1925\n\n#### 58 Things done under the Excise Regulations 1925\n\n (1) If:\n (a) a thing was done for a particular purpose under the Excise Regulations 1925 as in force immediately before those Regulations were repealed; and\n (b) the thing could be done for that purpose under this instrument;\n the thing has effect for the purposes of this instrument as if it had been done under this instrument.\n (2) Without limiting subsection (1), a reference in that subsection to a thing being done includes a reference to a notice, application or other instrument being given or made.\n\n#### 59 Application of the Excise Regulations 1925 to permissions under the Act\n\n (1) Despite the repeal of the Excise Regulations 1925, those Regulations (the old regulations) as in force immediately before they were repealed continue to apply in relation to a permission in force at that time under section 61C, 61D or 61E of the Act.\n (2) However, if the permission is amended after that time:\n (a) the old regulations cease to apply in relation to the permission when the amendment takes effect (the amendment time); and\n (b) from the amendment time, this instrument applies in relation to the permission as if the permission had been given after the repeal of the old regulations.\n (3) If an application for a permission under section 61C, 61D or 61E of the Act had been made before the repeal of the old regulations, but no decision had been made on the application at the time of the repeal, this instrument applies in relation to the application as if the application had been made after the repeal.\n\n## Part 8—Other application and transitional matters\n\n#### 60 Application provision relating to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017\n\n The amendments made by Schedule 1 to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017 apply in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2017.\n\n#### 61 Application provision relating to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018\n\n The amendments made by Part 1 of Schedule 1 to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018 apply in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2019.\n\n#### 62 Application and transitional provisions relating to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021\n\n (1) The amendments made by Schedule 1 to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021 apply in relation to alcoholic beverages that are entered for home consumption on or after 1 July 2021.\n (2) Treat the references in paragraphs (b), (c) and (e) of item 10 of the table in subclause 2(1) of Schedule 1 to “this item” as including references to “item 21 of the table in subclause 1(1) of Schedule 1, as in force before the commencement of the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021”.\n (3) Despite subsection (1), item 21 of the table in subclause 1(1) of Schedule 1 does not apply in relation to an alcoholic beverage entered for home consumption before 1 June 2021 unless excise duty is paid on the alcoholic beverage on or before 30 June 2021.\n (4) Despite subsection (1), item 21 of the table in subclause 1(1) of Schedule 1 applies in relation to an alcoholic beverage as if the reference in subparagraph (c)(i) of the item to $100,000 were a reference to $8,333 if:\n (a) the alcoholic beverage was entered for home consumption in the period beginning on 1 June 2021 and ending on 30 June 2021; and\n (b) excise duty is paid on the alcoholic beverage on or after 1 July 2021.\n\n#### 63 Application provision relating to the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024\n\n (1) The amendments made by the amending regulations (other than item 16) apply to goods on which excise duty is paid on or after 1 July 2024.\n (2) The amendment made by item 16 of the amending regulations, in relation to a remission of excise duty without an application in a circumstance mentioned in item 11 of the table in subclause 2(1) of Schedule 1 to this instrument, applies to goods on which excise duty is payable on or after 1 January 2025.\n (3) In this section:\n\n> amending regulations means the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024.\n\n#### 64 Application provision relating to the Excise Amendment (Remission Increase for Distillers and Brewers) Regulations 2025\n\n The amendments made by Schedule 1 to the Excise Amendment (Remission Increase for Distillers and Brewers) Regulations 2025 apply in relation to alcoholic beverages that are entered for home consumption on or after 1 July 2026.","sortOrder":62},{"sectionNumber":"40","sectionType":"section","heading":"Application of Subdivision","content":"#### 40 Application of Subdivision\n\n This Subdivision applies to:\n (a) a relevant traveller to whom the goods were sold; and\n (b) the proprietor of the shop in which the goods were sold.","sortOrder":63},{"sectionNumber":"41","sectionType":"section","heading":"Package not to be interfered with","content":"#### 41 Package not to be interfered with\n\n (1) If an invoice is attached to the outside of a package which contains the goods, the relevant traveller must not:\n (a) remove, alter or otherwise interfere with the invoice; or\n (b) allow the invoice to be removed, altered or interfered with (except as required or authorised by or under the Act).\n (2) The relevant traveller must not, before the exportation of the goods:\n (a) break the seals on, or otherwise tamper with the integrity of, a package which contains the goods; or\n (b) allow (except as required or authorised by or under the Act):\n (i) the seals to be broken on a package containing the goods; or\n (ii) the integrity of a package containing the goods to be otherwise tampered with.","sortOrder":64},{"sectionNumber":"42","sectionType":"section","heading":"Package to be examined","content":"#### 42 Package to be examined\n\n (1) This section applies if the relevant traveller:\n (a) surrenders a package containing the goods for carriage otherwise than in the cabin of an aircraft or ship; or\n (b) takes a package containing the goods into a departure area.\n (2) The relevant traveller must:\n (a) present the package, sealed and with the copy of the invoice attached, to the proprietor, or an employee or agent of the proprietor; and\n (b) permit the proprietor, or the employee or agent of the proprietor, to examine the package and to remove the copy of the invoice.","sortOrder":65},{"sectionNumber":"43","sectionType":"section","heading":"If goods are not exported as intended","content":"#### 43 If goods are not exported as intended\n\n (1) If the relevant traveller does not export the goods on the relevant flight or the relevant voyage specified in the invoice for the goods, the relevant traveller must notify the proprietor by noon on the next working day of the shop after the date of departure (the original departure date) specified in the invoice.\n (2) If the relevant traveller intends to export the goods on a subsequent flight that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:\n (a) notify the proprietor of that intention;\n (b) provide the proprietor with the following:\n (i) the flight number or other designation of the flight;\n (ii) particulars of the intended date and time of departure of that flight.\n (3) If the relevant traveller intends to export the goods on a subsequent voyage that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:\n (a) notify the proprietor of that intention;\n (b) provide the proprietor with the following:\n (i) the name of the ship and voyage number or other designation of the voyage;\n (ii) particulars of the intended date and time of departure of that voyage.\n (4) If the relevant traveller does not intend to export the goods as mentioned in subsection (2) or (3), the relevant traveller must:\n (a) notify the proprietor accordingly; and\n (b) return the goods to the shop no later than the close of business of the shop on the second working day of the shop after the departure time on the original departure date.\n (5) Subsection (6) applies if:\n (a) the relevant traveller notifies the proprietor under subsection (2) or (3) of the intention to export the goods on a subsequent flight or voyage; and\n (b) the relevant traveller does not so export the goods.\n (6) The relevant traveller must:\n (a) no later than noon on the next working day of the shop after the date of departure specified in the notice of intention under paragraph (2)(a) or (3)(a), notify the proprietor that the goods have not been so exported; and\n (b) no later than the close of business of the shop on the second working day after that specified date of departure, return the goods to the shop.","sortOrder":66},{"sectionNumber":"Division 5","sectionType":"division","heading":"Additional conditions for on‑airport duty free shops","content":"## Part 1—Preliminary\n\n### Division 1—Preliminary\n\n#### 1 Name\n\n This is the Excise Regulation 2015.\n\n#### 3 Authority\n\n This instrument is made under the Excise Act 1901.\n\n### Division 2—Simplified outline of this instrument\n\n#### 5 Simplified outline of this instrument\n\nThis instrument complements the Excise Act 1901 (the Act) by prescribing matters relating to excise.\n\nSection 78 of the Act sets up a framework for the remission, rebate and refund of excise duty. Part 2 of this instrument provides details of that framework, including the circumstances in which a remission, rebate or refund of excise duty may be made, and the amount of the remission, rebate or refund.\n\nSection 79 of the Act deals with drawback of excise duty. Part 3 of this instrument provides when drawback is, and is not, payable. The Part also prescribes the conditions to which the payment of drawback is subject.\n\nPart 4 of this instrument prescribes matters relating to particular goods, including tobacco leaf, LPG, compressed natural gas, stabilised crude petroleum oil and condensate. These matters relate to delivery, the amount of a penalty under the Act, notices, and the conversion of measurements.\n\nSections 61D and 61E of the Act set up a framework for permitting excisable goods sold in an outwards duty free shop, or an inwards duty free shop, to be delivered to, and exported by, relevant travellers. Part 5 of this instrument provides details of that framework, including the circumstances in which permission may be given or revoked, and conditions to which a permission is subject.\n\nPart 6 of this instrument prescribes which ship’s stores are liable to excise duty, and the manner in which samples of material and goods are to be taken. This Part also deals with what happens with a security if the CEO obtains judgment against a person in legal proceedings about the security.\n\nThis instrument replaces the Excise Regulations 1925. Part 7 provides transitional arrangements for the replacement of those regulations by this instrument.\n\n### Division 3—Definitions\n\n#### 6 Definitions\n\n> Note: A number of expressions used in this instrument are defined in the Act, including the following:\n\n (a) approved form;\n (b) CEO;\n (c) gaseous fuel.\n In this instrument:\n\n> Act means the Excise Act 1901.\n\n> airport shop goods: see subsection 48(2).\n\n> alcoholic beverage has the meaning given by section 77A of the Act.\n\n> alcohol manufacturer means a licensed manufacturer whose manufacturer licence authorises the manufacture of alcoholic beverages.\n\n> credited adjustment amount: see subclause 1(4) of Schedule 1.\n\n> departure area means a part of an airport or wharf that is set aside for the reception of relevant travellers who:\n\n (a) have complied with the laws of the Commonwealth relating to the departure of persons for places outside Australia; and\n (b) are yet to embark on an aircraft or ship for the relevant flight or relevant voyage concerned.\n\n> international flight:\n\n (a) in the case of a person leaving Australia—has the same meaning as in section 61D of the Act; and\n (b) in the case of a person entering Australia—has the same meaning as in section 61E of the Act.\n\n> inwards duty free shop has the same meaning as in section 61E of the Act.\n\n> off‑airport duty free shop means an outwards duty free shop other than an on‑airport duty free shop.\n\n> on‑airport duty free shop means an outwards duty free shop located in a departure area of an airport.\n\n> outwards duty free shop has the same meaning as in section 61D of the Act.\n\n> proprietor:\n\n (a) in relation to an outwards duty free shop—has the same meaning as in section 61D of the Act; and\n (b) in relation to an inwards duty free shop—has the same meaning as in section 61E of the Act.\n\n> relevant flight, in relation to a person who is a relevant traveller, means the international flight in relation to which the person is a relevant traveller.\n\n> relevant fuel: see subclause 1(2) of Schedule 1.\n\n> relevant traveller:\n\n (a) in the case of a person leaving Australia—has the same meaning as in section 61D of the Act; and\n (b) in the case of a person entering Australia—has the same meaning as in section 61E of the Act.\n\n> relevant voyage, in relation to a person who is a relevant traveller, means the international voyage (within the meaning of section 61D of the Act) in relation to which the person is a relevant traveller.\n\n> warehouse licence: see subsection 48(2).\n\n## Part 2—Remissions, rebates and refunds of excise duty\n\n### Division 1—Simplified outline of this Part\n\n#### 7 Simplified outline of this Part\n\nThis Part deals with the remission, rebate or refund of excise duty under the Act.\n\nThe CEO may make a remission, rebate or refund of excise duty in particular circumstances, which are set out in Division 2 and Schedule 1.\n\nSome of these circumstances require an application to be made for the remission, rebate or refund. The application must satisfy particular requirements, including being in the approved form. The CEO may require the applicant to provide records or give further information so that the CEO can verify that a circumstance applies. Some applications must be given to the CEO within a particular period.\n\nThe amount of a remission, rebate or refund of excise duty that may be made for a particular circumstance is set out in Division 4\\. The amount of a rebate or refund payable to a person may be set off against the whole, or part, of the person’s liability for excise duty.\n\n### Division 2—Circumstances for remission, rebate or refund\n\n#### 8 Circumstances for remission, rebate or refund of excise duty\n\n For paragraph 78(1)(b) of the Act, Schedule 1 prescribes circumstances in which a remission, rebate or refund of excise duty may be made by the CEO.\n\n> Note: An application is required in some circumstances (see Schedule 1).\n\n#### 9 Remission of excise duty—rounding down duty paid in cash\n\n For section 78 of the Act, if an amount of excise duty:\n (a) is to be paid in cash; and\n (b) is not a multiple of 5 cents;\n remission of the number of cents in excess of the next lower multiple of 5 cents may be made.\n\n### Division 3—Application for remission, rebate or refund\n\n#### 10 Application for remission, rebate or refund of excise duty\n\n (1) For clause 1 of Schedule 1, an application for a remission, rebate or refund of excise duty must:\n (a) be in the approved form; and\n (b) state, as far as practicable, the nature and particulars of the claim; and\n (c) be given to the CEO.\n (2) For the purpose of enabling the CEO to verify that a circumstance applies, or applied, in relation to goods to which an application relates:\n (a) the CEO may require the applicant to provide records or to give further information, or both; and\n (b) the applicant must comply with the requirement.\n\n#### 11 Period for making an application for refund or rebate of excise duty\n\n An application under section 10 for a refund or rebate of excise duty in a circumstance mentioned in an item in the following table must be given to the CEO within the period mentioned in the item.\n\n```html\n

Period for making an application for a refund or rebate of excise duty

Item

Circumstance

Period for giving application

1

A circumstance mentioned in item 1, 2, 3, 4 or 5 of the table in subclause 1(1) of Schedule 1.

Within:

(a) unless paragraph (b) applies—4 years after the day when the excise duty is paid; or

(b) if the application relates to goods that are tobacco products—12 months after the day when the excise duty is paid.

2

A circumstance mentioned in item 6 of the table in subclause 1(1) of Schedule 1.

Within:

(a) unless paragraph (b) applies—4 years after the day when the relevant by‑law is made; or

(b) if the application relates to goods that are tobacco products—12 months after the day when the relevant by‑law is made.

2A

A circumstance mentioned in item 7 or 7A of the table in subclause 1(1) of Schedule 1.

If the application relates to goods other than tobacco products—within 4 years after the day when the excise duty is paid.

3

A circumstance mentioned in item 9 or 10 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the end of the financial year in which the excise duty is paid.

4

A circumstance mentioned in item 11 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the final VOLWARE price for the month, from which the credited adjustment amount mentioned in the item is derived, is determined under subsection 7(3) of the Petroleum Excise (Prices) Act 1987.

5

A circumstance mentioned in item 12 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the relevant determination of the final VOLWARE price is amended as mentioned in the item.

5A

A circumstance mentioned in item 18 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the excise duty is paid.

6

A circumstance mentioned in item 22 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the excise duty is paid.

\n```\n\n### Division 4—Amount of remission, rebate or refund\n\n#### 12 Amount of remission, rebate or refund of excise duty\n\n (1) This section is made for subsection 78(2) of the Act.\n (2) The amount of a remission, rebate or refund of excise duty that may be made in a circumstance mentioned in an item of the following table is the amount mentioned in the item.\n\n```html\n

Amount of remission, rebate or refund in a circumstance

Item

Circumstance

Amount

1A

A circumstance mentioned in item 7A of the table in subclause 1(1) of Schedule 1.

The amount that is worked out under subsection (4) of this section.

1

A circumstance mentioned in item 8 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between the amount of duty paid and the correct amount of duty.

2

A circumstance mentioned in item 9 of the table in subclause 1(1) of Schedule 1.

The amount that is the whole of the duty paid.

3

A circumstance mentioned in item 10 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between:

(a) the amount of duty paid; and

(b) the amount of the duty ascertained at the end of the relevant financial year under whichever of section 6B, 6C, 6CA or 6D of the Excise Tariff Act 1921 applies.

4

A circumstance mentioned in item 11 of the table in subclause 1(1) of Schedule 1.

The amount that is equal to the negative amount mentioned in the item.

6

A circumstance mentioned in item 22 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between:

(a) the amount of duty paid; and

(b) the amount that is payable due to the amendments mentioned in the item.

7

A circumstance mentioned in item 10 of the table in subclause 2(1) of Schedule 1.

The amount that is the whole of the duty payable.

\n```\n\n Rebate or refund set off against liability for excise duty\n (3) The amount of a rebate or refund of excise duty that is payable to a person:\n (a) may be set off against the whole, or part, of that person’s liability for excise duty; and\n (b) if the amount is set off as described in paragraph (a)—is taken to have been paid to the person.\n Refund amount for recovered fuel vapour\n (4) For item 1A of the table in subsection (2), the amount of refund that is payable to a person is equal to the sum of:\n (a) the amount of that duty that was paid on the quantity of goods classified to subitems 10.5, 10.6 and 10.7 of the Schedule to the Excise Tariff Act 1921; and\n (b) the amount of that duty that was paid on so much of the quantity of goods classified to subitems 10.10 and 10.12 of the Schedule to the Excise Tariff Act 1921 as does not exceed twice the quantity of goods mentioned in paragraph (a) of this subsection;\n multiplied by 0.0006442.\n\n> Note: Example: If excise duty was paid on 100,000 litres of gasoline (subitem 10.5) and 500,000 litres of diesel (subitem 10.10), and an application for a refund is made, the refund amount is the amount of duty that was paid on 100,000 litres of gasoline and 200,000 litres of diesel, multiplied by 0.0006442.\n\n## Part 3—Drawback of excise duty\n\n### Division 1—Simplified outline of this Part\n\n#### 13 Simplified outline of this Part\n\nThis Part allows drawback of excise duty to be paid on the exportation of excisable goods for which excise duty has been paid.\n\nThe CEO may approve payment of drawback. If the CEO decides not to approve payment of drawback, the CEO must give a notice of the decision to the person claiming drawback. The notice must also state that the person may object to the decision.\n\nDrawback of excise duty is not payable for some goods. It is also not payable if excise duty has been refunded, or if goods are re‑landed in Australia after exportation.\n\nGenerally, drawback of excise duty is not payable unless certain conditions have been met. These conditions are set out in Division 3.\n\n### Division 2—Drawback of excise duty\n\n#### 14 Drawback of excise duty on goods\n\n (1) For section 79 of the Act, drawback of excise duty may be paid, in accordance with this Part, on the exportation of excisable goods for which excise duty has been paid.\n (2) The CEO may approve payment of drawback for the goods.\n (3) If the CEO decides not to approve payment of drawback for the goods, the CEO must, no later than 30 days after the date of the decision, give the person claiming the drawback a notice that:\n (a) sets out the decision; and\n (b) includes a statement to the effect that the person may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, to the decision.\n (4) Failure to comply with subsection (3) does not affect the validity of the decision.\n\n#### 15 When drawback of excise duty is not payable\n\n (1) Drawback of excise duty is not payable on the following:\n (a) stabilized crude petroleum oil;\n (b) condensate;\n (c) liquid petroleum obtained from naturally occurring petroleum gas.\n (2) Drawback of excise duty is not payable on the exportation of goods if:\n (a) the excise duty paid on the goods has been refunded; or\n (b) after exportation, the goods are re‑landed in Australia; or\n (c) the goods are relevant fuel.\n\n### Division 3—Conditions relating to drawback\n\n#### 16 Conditions relating to drawback of excise duty—general\n\n (1) Drawback of excise duty is not payable on the exportation of goods unless the conditions set out in the following table are met.\n\n```html\n

Conditions relating to drawback of excise duty

Item

Condition

1

Before exportation:

(a) the owner of the goods gives to the CEO a notice, in the approved form, of the owner’s intention to claim drawback on the exportation; and

(b) the goods are available at all reasonable times for examination by an officer.

2

Records are available at all reasonable times for examination by an officer, that show:

(a) that excise duty has been paid on the goods; and

(b) relevant details of the receipt, use and disposal of the goods by the owner.

3

A claim for drawback of excise duty paid on the goods:

(a) is in the approved form; and

(b) is given by the owner of the goods to the CEO after the exportation but no later than 12 months after the day on which the goods are exported.

4

The claim for drawback sets out:

(a) the amount of the claim; and

(b) a statement that, to the best of the knowledge, information and belief of the owner of the goods, the goods have not been, and are not intended to be, re‑landed in Australia; and

(c) such other information as the approved form requires.

5

The amount of the drawback:

(a) is at least $50; or

(b) meets the following requirements:

(i) the amount is claimed at the same time, and in the same approved form, as another claim or claims made by the owner of the goods for drawback on the exportation of other goods;

(ii) together the claims result in an aggregate amount of drawback of at least $50.

\n```\n\n (2) The CEO may:\n (a) in writing, exempt the owner of the goods from the application of item 1 of the table in subsection (1); or\n (b) approve payment of drawback in relation to the goods mentioned in item 1 of the table in subsection (1) even though a notice of intention was not given to the CEO as required by that item.\n (3) For item 3 of the table in subsection (1), the amount of the claim must not exceed the amount of excise duty paid on the goods.\n\n#### 17 Additional conditions relating to drawback of excise duty—examining, packing, securing and marking goods\n\n (1) If the owner of goods has given to the CEO a notice of intention to claim drawback on the exportation of goods under item 1 of the table in subsection 16(1), the CEO may, by notice in writing to the owner of the goods, require the owner to deal with the goods as directed by the CEO.\n (2) If the CEO has given notice under subsection (1) to the owner of goods, drawback of excise duty is not payable on the exportation of the goods unless the owner has complied with the directions of the CEO.\n\n#### 18 Assistance to be given to officers\n\n A person who intends to claim drawback on the exportation of goods must, by all reasonable means, facilitate:\n (a) the examination or re‑examination of the goods by an officer; and\n (b) the taking of a correct account of the goods by an officer; and\n (c) the supervision, by an officer, of the packing of the goods.\n\n## Part 4—Tobacco, fuel, and delivery of certain goods without entry\n\n### Division 1—Simplified outline of this Part\n\n#### 19 Simplified outline of this Part\n\nThis Part deals with some particular kinds of goods.\n\nDivision 2 deals with tobacco. Australian tobacco leaf may be delivered for a purpose approved by the CEO, or if the tobacco leaf is to be destroyed and the CEO has approved the delivery. The Division also provides how to work out the amount of duty used to determine the amount of a penalty for various offences under the Act.\n\nDivision 3 deals with fuel. A notice under section 77L of the Act must include particular words. The Division also sets out circumstances in which a notice under that section is not required, and explains how to convert measurements of LPG and compressed natural gas.\n\nDivision 4 provides conditions for the delivery for home consumption, without entry, of stabilised crude petroleum oil and condensate.\n\n### Division 2—Matters relating to tobacco\n\n#### 20 Delivery of Australian tobacco leaf\n\n For section 164 of the Act, Australian tobacco leaf may be delivered:\n (a) for a purpose approved by the CEO; or\n (b) if:\n (i) it is to be destroyed; and\n (ii) the CEO has approved the delivery.\n\n> Note: Examples of purposes that might be approved by the CEO are medical purposes, scientific purposes, horticultural purposes and agricultural purposes.\n\n#### 21 Amount of duty to determine the amount of a penalty\n\n (1) This section sets out how to work out the amount of duty that is to be used to determine the amount of a penalty relating to a quantity of tobacco leaf.\n\n> Note: This section is made for paragraph (b) of the penalty in each of subsections 28(1), 30(1), 31(1), 33(1), 35(1), 39K(2) and (3), 39M(2), 44(4) and (8), 117C(1), 117D(1), 117F(1) and 117H(1) of the Act.\n\n (2) If the tobacco leaf was seized in a bale, the amount of duty is worked out using the formula:\n ![Start formula open bracket Weight minus 2 close bracket times Rate end formula](image.002.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight ‑ 2 means the gross weight of the bale and the tobacco leaf, in kilograms, minus 2 kilograms.\n\n (3) If:\n (a) the tobacco leaf was not seized; and\n (b) there is sufficient evidence to show that the quantity of tobacco leaf was in a bale;\n the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means 100 kilograms.\n\n (4) If the tobacco leaf was seized in unbaled form, the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means the weight of the tobacco leaf, in kilograms.\n\n (5) If:\n (a) the tobacco leaf was not seized; and\n (b) there is sufficient evidence to show that the quantity of tobacco leaf was in unbaled form;\n the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means the weight of the tobacco leaf, in kilograms, as shown by the evidence.\n\n### Division 3—Matters relating to fuel\n\n#### 22 Sales or supplies of LPG to which LPG remission applies—contents of notice\n\n For subsection 77L(3) of the Act, a notice given under subsection 77L(2) of the Act must include the words “Not to be used, or supplied, for transport use. Penalties apply.”.\n\n#### 23 Sales or supplies of LPG to which LPG remission applies—circumstances when notice is not required\n\n For subsection 77L(4) of the Act, a notice is not required to be given in any of the following circumstances:\n (a) the LPG is being supplied in, or into, a container that can contain no more than 210 kilograms of LPG;\n (b) the LPG:\n (i) is being supplied to residential premises (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999); and\n (ii) is not being supplied, in part or in full, for the purpose of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999).\n\n#### 24 Conversion of measurements of LPG and compressed natural gas\n\n Converting measurements of LPG\n (1) For the purposes of the Excise Acts and for determining a person’s liability to pay duty, a quantity of LPG may be converted to litres at the rate of 1 kilogram of LPG to 1.885 litres of LPG if the quantity of LPG:\n (a) is entered for home consumption as a quantity measured in kilograms; and\n (b) is not measured using volumetric measurement equipment to calculate the amount of duty.\n (2) If:\n (a) a person’s first dealing with a quantity of LPG in a financial year, for the purpose of determining the person’s liability to pay duty on LPG in the financial year, uses kilograms or litres; and\n (b) the person proposes to deal with another quantity of LPG in that financial year, for the same purpose in that financial year, using the other unit of measurement;\n the CEO is not required to accept the other unit of measurement, but may give the person permission to use the other unit.\n Converting measurements of compressed natural gas\n (3) For the purposes of the Excise Acts, a quantity of compressed natural gas that is measured in megajoules may be converted to kilograms at the rate of 1 megajoule of compressed natural gas to 0.01893 kilograms of compressed natural gas.\n\n### Division 4—Delivery of stabilised crude petroleum oil and condensate without entry\n\n#### 25 Delivery of stabilised crude petroleum oil and condensate for home consumption without entry\n\n (1) For subparagraph 61C(1)(b)(ii) of the Act, the following goods are prescribed:\n (a) stabilised crude petroleum oil to which item 20 of the Schedule to the Excise Tariff Act 1921 applies;\n (b) condensate to which item 21 of the Schedule to the Excise Tariff Act 1921 applies.\n (2) For paragraph 61C(3)(d) of the Act, the following conditions are prescribed for those goods:\n (a) that the person gives the CEO a return, in the approved form, on the day of each calendar month specified by the CEO in the person’s permission;\n (b) that the return includes particulars about the goods that have, during the previous month, been delivered into home consumption under the permission.\n\n## Part 5—Duty free shops\n\n### Division 1—Simplified outline of this Part\n\n#### 26 Simplified outline of this Part\n\nThis Part deals with permission for excisable goods sold in an outwards duty free shop, or an inwards duty free shop, to be delivered to, and exported by, relevant travellers.\n\nThe CEO may give permission if an application is made in an approved form and certain pre‑conditions are satisfied.\n\nPermission may be revoked if a particular condition is not complied with, or revocation is necessary for the protection of the revenue or for ensuring compliance with the Excise Acts. For a permission in relation to an inwards duty free shop, the permission may also be revoked if the lease, licence or authority to operate the shop has expired or been cancelled.\n\nDivision 3 sets out conditions to which a permission in relation to goods sold in an outwards duty free shop is subject. Divisions 4 and 5 set out additional conditions for off‑airport duty free shops and on‑airport duty free shops. Subdivision B of Division 7 sets out conditions to which a permission in relation to goods sold in an inwards duty free shop is subject.\n\nDivision 6 deals with proof of the export of goods purchased at off‑airport duty free shops. It also includes special provisions relating to the purchase of liquids, aerosols, gels, creams and pastes (known as LAG products) at off‑airport duty free shops.\n\n### Division 2—Permission for outwards duty free shops\n\n#### 27 Circumstances in which permission may be given—application\n\n For subsection 61D(2) of the Act, the CEO may give permission in relation to an outwards duty free shop only if an application for permission is made in the approved form.\n\n#### 28 Matters to be taken into account—off‑airport duty free shop\n\n For subsection 61D(2) of the Act, when deciding whether to give permission in relation to an off‑airport duty free shop, the CEO must take into account whether the proprietor of the shop to which the permission would relate is likely to be able to comply with the conditions set out in sections 37 and 38 of this instrument.\n\n#### 29 Period of effect of permission\n\n For subsection 61D(2) of the Act, if permission is given, the permission has effect:\n (a) starting on the day when the permission is given; and\n (b) for the period specified in the permission.\n\n#### 30 Revocation of permission\n\n (1) This section is made for subsection 61D(13) of the Act.\n (2) Each of the following are grounds on which a permission in relation to an outwards duty free shop may be revoked:\n (a) that a condition:\n (i) to which the permission is subject; and\n (ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;\n has not been complied with;\n (b) that revocation of the permission is necessary:\n (i) for the protection of the revenue; or\n (ii) for ensuring compliance with the Excise Acts.\n\n### Division 3—Conditions for outwards duty free shops\n\n#### 31 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an outwards duty free shop is subject.\n\n#### 32 Arrangements and proof of travel and export\n\n (1) The proprietor of the shop must not sell the goods to a person who is in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has shown to the proprietor a ticket, or other document approved by the CEO under paragraph 61D(7)(b) of the Act, that shows that the person is entitled to make the traveller’s relevant flight or relevant voyage.\n (2) The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has given the proprietor, orally or in writing, the particulars of the intended exportation of the goods by the person required under paragraph 36(1)(b) or 45(1)(b); and\n (c) the agreement is subject to the condition that the sale takes place in the shop.\n (3) The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document approved by the CEO under paragraph 61D(7)(b) of the Act, that confirms the particulars, mentioned in paragraph (2)(b), that were given to the proprietor.\n (4) The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to the relevant traveller are:\n (a) to be transferred to the proprietor, or an employee or agent of the proprietor, upon the return of the relevant traveller to Australia; or\n (b) to remain with the proprietor or an employee or agent of the proprietor.\n\n#### 33 Recognition of obligations\n\n A relevant traveller to whom the goods are sold in the shop must, at or before the time of delivery of the goods, sign a recognition, in the approved form, of the traveller’s obligations concerning the export of the goods.\n\n### Division 4—Additional conditions for off‑airport duty free shops\n\n#### Subdivision A—Preliminary\n\n#### 34 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an off‑airport duty free shop is subject.\n\n#### Subdivision B—Conditions for proprietor of shop\n\n#### 35 Delivery of goods\n\n (1) The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller earlier than the 60th day before the day on which, according to the ticket or other document shown to the proprietor under paragraph 32(1)(b) or subsection 32(3), the traveller’s relevant flight or relevant voyage is to depart.\n (2) The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller unless they are enclosed in a package:\n (a) that is sealed in such a manner that the goods cannot be removed from it without the seal being broken; and\n (b) if the package is of a size that it may (in accordance with the conditions applying to the relevant traveller on the relevant flight or relevant voyage) be carried in the cabin of the aircraft or ship—that is transparent enough for the goods to be easily identified without the seal of the package being broken.\n\n#### 36 Invoice for goods to be delivered\n\n (1) At the time of the sale of the goods that are to be delivered from the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in triplicate, specifying the following:\n (a) the name and usual residential address of the relevant traveller;\n (b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller:\n (i) the date of departure;\n (ii) the airport or wharf of departure;\n (iii) for a relevant flight—the flight number or other designation of the flight;\n (iv) for a relevant voyage—the name of the ship and the number or other designation of the voyage;\n (v) the number or other identification of the traveller’s ticket or other document approved by the CEO for paragraph 61D(7)(b) of the Act;\n (c) a precise description of the goods, including:\n (i) the quantity, in figures, of each item of the goods; and\n (ii) the total number, in words, of the items mentioned in the invoice; and\n (iii) the sale amount, in figures, of each item or quantity of items; and\n (iv) the total sale amount of those items and quantities of items.\n (2) The invoice must be one of a series of sequentially numbered invoices.\n (3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.\n (4) After preparing the invoice, the proprietor must:\n (a) place one copy with the goods inside the package mentioned in subsection 35(2); and\n (b) place one copy in a waterproof envelope and attach that envelope securely to the outside of the package; and\n (c) retain one copy in the proprietor’s own records.\n (5) For a package mentioned in paragraph 35(2)(b), the copy of the invoice mentioned in paragraph (4)(a) must be positioned so that it may be read without the seal of the package being broken.\n\n#### 37 Giving information to the CEO\n\n (1) The condition in this section applies if the CEO requires the proprietor of the shop to comply with the condition in a particular case.\n (2) The proprietor must give to the CEO the following information about a sale of the goods from the shop to a relevant traveller:\n (a) the name of the shop;\n (b) the name of the relevant traveller;\n (c) the date and time of departure of the traveller’s relevant flight or relevant voyage;\n (d) for a relevant flight—the number or other designation of the flight;\n (e) for a relevant voyage—the name of the ship and the number or other designation of the voyage;\n (f) a full description of any item of the goods included in the sale having a sale amount of at least $500;\n (g) the total number of items of the goods included in the sale;\n (h) the total number of packages mentioned in subsection 35(2) in which the goods included in the sale are packed;\n (i) the total number of the packages that are packages mentioned in paragraph 35(2)(b);\n (j) the total number of the packages that are not packages mentioned in paragraph 35(2)(b);\n (k) the invoice numbers for all invoices relating to the sale.\n (3) The proprietor must give the information to the CEO:\n (a) before the date of departure mentioned in paragraph (2)(c); and\n (b) in a manner approved by the CEO.\n\n#### 38 Packages to be examined\n\n (1) This section applies in relation to a package mentioned in subsection 35(2) that is prepared by the proprietor of the shop for a relevant traveller.\n (2) If the package:\n (a) is surrendered by the relevant traveller for carriage otherwise than in the cabin of the aircraft or ship; or\n (b) is taken by the relevant traveller into a departure area;\n the proprietor must, at the point of surrender or within the departure area, cause the package to be examined to check whether it remains sealed and whether it has been tampered with.\n (3) If the package remains sealed and has not been tampered with, the proprietor must cause the copy of the invoice mentioned in paragraph 36(4)(b) to be removed from the package.\n (4) Subsection (5) applies if:\n (a) the package is no longer sealed or has been otherwise tampered with; or\n (b) the copy of the invoice enclosed in the package does not correspond with the copy of the invoice that was attached to the package; or\n (c) the copy of the invoice that was required to be enclosed in the package is not enclosed; or\n (d) the copy of the invoice that was required to be attached to the package is not attached; or\n (e) the goods enclosed in the package are not as specified in the copy of the invoice enclosed in, or attached to, the package.\n (5) The proprietor must give to the CEO a notice specifying:\n (a) the name of the relevant traveller; and\n (b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller:\n (i) the date and time of the departure of the flight or voyage;\n (ii) for a relevant flight—the number or other designation of the flight;\n (iii) for a relevant voyage—the name of the ship and the number or other designation of the voyage; and\n (c) the nature of the discrepancy identified under subsection (4).\n\n#### 39 Giving a return and paying excise duty\n\n (1) The proprietor of the shop must comply with this section within 21 working days of the shop after the end of a month.\n (2) The proprietor must lodge with the CEO a return setting out the following:\n (a) the name of the shop;\n (b) the invoice number of each invoice:\n (i) prepared in accordance with section 36 for the goods delivered from the shop for export; and\n (ii) that specifies under that section a date of departure that is in the month; and\n (iii) a copy of which was not removed during the month in accordance with subsection 38(3) from a package containing the goods;\n (c) the invoice number of each invoice:\n (i) that meets the requirements of subparagraphs (b)(i) and (ii); and\n (ii) a copy of which was removed during the month in accordance with subsection 38(3); and\n (iii) for which an electronic record has not been provided in accordance with section 46;\n (d) for each invoice mentioned in paragraph (b) or (c):\n (i) the particulars required to be set out in the invoice; and\n (ii) the amount of excise duty payable for the goods to which the invoice relates.\n (3) The proprietor must pay to the CEO an amount equal to the sum of the amounts of excise duty specified in the return.\n\n#### Subdivision C—Conditions for relevant traveller\n\n#### 40 Application of Subdivision\n\n This Subdivision applies to:\n (a) a relevant traveller to whom the goods were sold; and\n (b) the proprietor of the shop in which the goods were sold.\n\n#### 41 Package not to be interfered with\n\n (1) If an invoice is attached to the outside of a package which contains the goods, the relevant traveller must not:\n (a) remove, alter or otherwise interfere with the invoice; or\n (b) allow the invoice to be removed, altered or interfered with (except as required or authorised by or under the Act).\n (2) The relevant traveller must not, before the exportation of the goods:\n (a) break the seals on, or otherwise tamper with the integrity of, a package which contains the goods; or\n (b) allow (except as required or authorised by or under the Act):\n (i) the seals to be broken on a package containing the goods; or\n (ii) the integrity of a package containing the goods to be otherwise tampered with.\n\n#### 42 Package to be examined\n\n (1) This section applies if the relevant traveller:\n (a) surrenders a package containing the goods for carriage otherwise than in the cabin of an aircraft or ship; or\n (b) takes a package containing the goods into a departure area.\n (2) The relevant traveller must:\n (a) present the package, sealed and with the copy of the invoice attached, to the proprietor, or an employee or agent of the proprietor; and\n (b) permit the proprietor, or the employee or agent of the proprietor, to examine the package and to remove the copy of the invoice.\n\n#### 43 If goods are not exported as intended\n\n (1) If the relevant traveller does not export the goods on the relevant flight or the relevant voyage specified in the invoice for the goods, the relevant traveller must notify the proprietor by noon on the next working day of the shop after the date of departure (the original departure date) specified in the invoice.\n (2) If the relevant traveller intends to export the goods on a subsequent flight that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:\n (a) notify the proprietor of that intention;\n (b) provide the proprietor with the following:\n (i) the flight number or other designation of the flight;\n (ii) particulars of the intended date and time of departure of that flight.\n (3) If the relevant traveller intends to export the goods on a subsequent voyage that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:\n (a) notify the proprietor of that intention;\n (b) provide the proprietor with the following:\n (i) the name of the ship and voyage number or other designation of the voyage;\n (ii) particulars of the intended date and time of departure of that voyage.\n (4) If the relevant traveller does not intend to export the goods as mentioned in subsection (2) or (3), the relevant traveller must:\n (a) notify the proprietor accordingly; and\n (b) return the goods to the shop no later than the close of business of the shop on the second working day of the shop after the departure time on the original departure date.\n (5) Subsection (6) applies if:\n (a) the relevant traveller notifies the proprietor under subsection (2) or (3) of the intention to export the goods on a subsequent flight or voyage; and\n (b) the relevant traveller does not so export the goods.\n (6) The relevant traveller must:\n (a) no later than noon on the next working day of the shop after the date of departure specified in the notice of intention under paragraph (2)(a) or (3)(a), notify the proprietor that the goods have not been so exported; and\n (b) no later than the close of business of the shop on the second working day after that specified date of departure, return the goods to the shop.\n\n### Division 5—Additional conditions for on‑airport duty free shops\n\n#### 44 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an on‑airport duty free shop is subject.\n\n#### 45 Invoice for goods\n\n (1) At the time of the sale of the goods at the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in duplicate, specifying the following:\n (a) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the name and usual residential address of the relevant traveller;\n (b) the following particulars about the relevant flight for the intended exportation of the goods by the relevant traveller:\n (i) the date of departure;\n (ii) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the airport of departure;\n (iii) the flight number or other designation of the flight;\n (c) a precise description of the goods, including:\n (i) the quantity of each item of the goods; and\n (ii) the sale amount of each item or quantity of items; and\n (iii) the total sale amount of those items and quantities of items.\n (2) The invoice must be one of a series of sequentially numbered invoices.\n (3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.\n (4) After preparing an invoice, the proprietor of the shop must:\n (a) place one copy with the goods that are to be delivered to the relevant traveller; and\n (b) retain one copy in the proprietor’s own records.\n\n### Division 6—Other matters relating to outwards duty free shops\n\n#### 46 Proof of export of goods—off‑airport duty free shops\n\n (1) This section is made for paragraph 61D(10)(b) of the Act and applies in relation to an off‑airport duty free shop.\n (2) The way for providing proof is by providing an electronic record of the invoice number of each invoice for which a copy was removed, in accordance with subsection 38(3), from the package in which the goods are enclosed.\n (3) The time for providing proof is 10 working days of the shop after the date of departure of the relevant traveller mentioned in that paragraph.\n\n#### 47 Sealed bag arrangements for LAG products—off‑airport duty free shops\n\n (1) This section applies if:\n (a) a person purchases a liquid, aerosol, gel, cream or paste (a LAG product) at an off‑airport duty free shop; and\n (b) the delivery and export of the LAG product is the subject of a permission under subsection 61D(2) of the Act; and\n (c) the permission is subject to a condition set out in section 38, 39, 41 or 42 of this instrument; and\n (d) the person deals with the LAG product in accordance with an arrangement (known as a “sealed bag arrangement”) that:\n (i) is administered by the Australian Taxation Office and the Department administered by the Minister administering Part XII of the Customs Act 1901; and\n (ii) is consistent with the requirements of Subdivision 4.1.1A of the Aviation Transport Security Regulations 2005.\n (2) The delivery and export of the LAG product is taken to comply with the conditions in subsections 32(1) to (3) and Subdivisions B and C of Division 4.\n\n### Division 7—Inwards duty free shops\n\n#### Subdivision A—Permission for inwards duty free shops\n\n#### 48 Circumstances in which permission may be given—application\n\n (1) For subsection 61E(2) of the Act, the CEO may give permission in relation to an inwards duty free shop only if:\n (a) the applicant for the permission:\n (i) is the holder of a warehouse licence authorising the sale of airport shop goods at the inwards duty free shop; and\n (ii) has been granted a lease or licence, and an authority, to operate an inwards duty free shop on land within the airport; and\n (b) the application for permission is made in the approved form.\n (2) In this instrument:\n\n> airport shop goods has the same meaning as in section 61E of the Act.\n\n> warehouse licence has the same meaning as in section 61D of the Act.\n\n#### 49 Period of effect of permission\n\n For subsection 61E(2) of the Act, if permission is given, the permission has effect:\n (a) starting on the day when the permission is given; and\n (b) for the period specified in the permission.\n\n#### 50 Revocation of permission\n\n (1) This section is made for subsection 61E(11) of the Act.\n (2) Each of the following are grounds on which a permission in relation to an inwards duty free shop may be revoked:\n (a) that a condition:\n (i) to which the permission is subject; and\n (ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;\n has not been complied with;\n (b) that revocation of the permission is necessary:\n (i) for the protection of the revenue; or\n (ii) for ensuring compliance with the Excise Acts;\n (c) that a lease, licence or authority to operate the inwards duty free shop on land within the airport has expired or been cancelled.\n\n#### Subdivision B—Conditions for inwards duty free shops\n\n#### 51 Preliminary\n\n For subsection 61E(2) of the Act, this Subdivision sets out conditions to which a permission in relation to goods sold in an inwards duty free shop is subject.\n\n#### 52 Arrangements and proof of travel\n\n (1) The proprietor of the shop must not sell the goods to a person who is in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has shown to the proprietor a ticket, or other document, that shows that the person has arrived in Australia on an international flight.\n (2) The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:\n (a) the person is, or intends to be, a relevant traveller; and\n (b) the person has given the proprietor, orally or in writing:\n (i) the date of the person’s arrival or intended arrival in Australia; and\n (ii) the flight number or other designation of the international flight on which the person arrived or intends to arrive; and\n (c) the proprietor has informed the person of:\n (i) the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of excise duty; and\n (ii) the conditions with which, for the purposes of the Customs Acts (within the meaning of the Customs Act 1901), a relevant traveller must comply in relation to the purchase of goods at the shop; and\n (d) the agreement is subject to the condition that the sale takes place in the shop.\n (3) The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document, that confirms the information given to the proprietor under subparagraph (2)(b)(ii).\n (4) The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to that relevant traveller under the permission are:\n (a) to be transferred to the proprietor, or an employee or agent of the proprietor, after the relevant traveller has cleared customs; or\n (b) to remain with the proprietor or an employee or agent of the proprietor.\n\n#### 53 Signs to be displayed\n\n (1) The proprietor of the shop must display in the shop signs, in the approved form, that clearly state:\n (a) the conditions with which, for the purposes of the Excise Acts, a relevant traveller must comply in relation to the purchase of the goods at the shop; and\n (b) if alcoholic beverages or tobacco products are for sale in the shop—the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of excise duty.\n (2) The signs must be reasonably prominent and in enough numbers to give reasonable notice to relevant travellers of the matters mentioned in subsection (1).\n\n## Part 6—Stores, securities and samples\n\n### Division 1—Simplified outline of this Part\n\n#### 54 Simplified outline of this Part\n\nGenerally, ship’s stores that are liable to excise duty are alcoholic beverages and tobacco products. Liability may depend on the quantity of the goods and the circumstances in which they are purchased.\n\nThis Part also sets out what happens if a person has given the CEO a security under the Act and the CEO obtains a judgment against the person in relation to the security, and sets out procedures for taking samples of material and goods.\n\n### Division 2—Stores, securities and samples\n\n#### 55 Ship’s stores liable to excise duty\n\n (1) For subsection 160A(1) of the Act, this section sets out ship’s stores that are liable to excise duty.\n (2) The ship’s stores liable to excise duty are those consisting of:\n (a) alcoholic beverages (other than beer) sold to a passenger or member of the crew of a ship, other than by the glass or nip; or\n (b) cigars sold to a passenger or to a member of the crew of a ship, other than by the individual packet, tin or box containing 25 or less cigars; or\n (c) cigarettes sold to a passenger or to a member of the crew of a ship, other than by the individual packet or tin containing 50 or less cigarettes; or\n (d) tobacco products (other than those mentioned in paragraphs (b) and (c)) sold to a passenger or to a member of the crew of a ship in a quantity that exceeds 120 grams in weight; or\n (e) alcoholic beverages (including beer), cigarettes, cigars or other tobacco products sold to a person other than a passenger or a member of the crew of a ship.\n\n#### 56 Judgment in legal proceedings about a security\n\n (1) This section applies if:\n (a) a person has given the CEO a security under the Act; and\n (b) the CEO obtains a judgment against the person in legal proceedings about the security.\n (2) The CEO may retain as much of the security as is needed to satisfy the judgment and costs.\n (3) Any security retained becomes the property of the Commonwealth.\n (4) If the security does not satisfy the judgment and costs, the CEO may enforce the judgment to obtain payment of the balance remaining due under the judgment.\n (5) If the CEO is entitled to retain a security that is not cash, the CEO may dispose of the security:\n (a) by auction or private sale; or\n (b) in another manner that is, in the CEO’s opinion, most favourable to the person.\n (6) If the CEO disposes of a security under subsection (5):\n (a) the net proceeds of the disposal may be retained as described in subsection (2); and\n (b) a certificate:\n (i) signed by the CEO; and\n (ii) setting out the security disposed of and the net proceeds of the disposal;\n is taken to be proof of the disposal and the amount of the net proceeds.\n (7) The person is entitled to as much (if any) of a security as has not been retained by the CEO under this section if the security:\n (a) expires; or\n (b) is cancelled, discharged, released or satisfied.\n\n#### 57 Manner of taking samples\n\n (1) For section 106 of the Act, the manner in which a sample is to be taken by an officer is as follows:\n (a) the officer must, in the presence of the person (or an agent or employee of the person) from whom the sample is taken:\n (i) divide the sample into 3 equal parts; and\n (ii) label or mark, and securely seal, each part;\n (b) the officer must:\n (i) give one part to the person (or the person’s agent or employee); and\n (ii) deliver another part (the analyst’s part) to an analyst approved by the CEO; and\n (iii) retain the third part for any further examination.\n (2) For subparagraph (1)(b)(ii), the analyst’s part may be delivered to the analyst:\n (a) in person; or\n (b) by registered post; or\n (c) in another manner approved by the CEO.\n\n## Part 7—Transitional matters relating to the repeal of the Excise Regulations 1925\n\n#### 58 Things done under the Excise Regulations 1925\n\n (1) If:\n (a) a thing was done for a particular purpose under the Excise Regulations 1925 as in force immediately before those Regulations were repealed; and\n (b) the thing could be done for that purpose under this instrument;\n the thing has effect for the purposes of this instrument as if it had been done under this instrument.\n (2) Without limiting subsection (1), a reference in that subsection to a thing being done includes a reference to a notice, application or other instrument being given or made.\n\n#### 59 Application of the Excise Regulations 1925 to permissions under the Act\n\n (1) Despite the repeal of the Excise Regulations 1925, those Regulations (the old regulations) as in force immediately before they were repealed continue to apply in relation to a permission in force at that time under section 61C, 61D or 61E of the Act.\n (2) However, if the permission is amended after that time:\n (a) the old regulations cease to apply in relation to the permission when the amendment takes effect (the amendment time); and\n (b) from the amendment time, this instrument applies in relation to the permission as if the permission had been given after the repeal of the old regulations.\n (3) If an application for a permission under section 61C, 61D or 61E of the Act had been made before the repeal of the old regulations, but no decision had been made on the application at the time of the repeal, this instrument applies in relation to the application as if the application had been made after the repeal.\n\n## Part 8—Other application and transitional matters\n\n#### 60 Application provision relating to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017\n\n The amendments made by Schedule 1 to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017 apply in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2017.\n\n#### 61 Application provision relating to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018\n\n The amendments made by Part 1 of Schedule 1 to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018 apply in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2019.\n\n#### 62 Application and transitional provisions relating to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021\n\n (1) The amendments made by Schedule 1 to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021 apply in relation to alcoholic beverages that are entered for home consumption on or after 1 July 2021.\n (2) Treat the references in paragraphs (b), (c) and (e) of item 10 of the table in subclause 2(1) of Schedule 1 to “this item” as including references to “item 21 of the table in subclause 1(1) of Schedule 1, as in force before the commencement of the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021”.\n (3) Despite subsection (1), item 21 of the table in subclause 1(1) of Schedule 1 does not apply in relation to an alcoholic beverage entered for home consumption before 1 June 2021 unless excise duty is paid on the alcoholic beverage on or before 30 June 2021.\n (4) Despite subsection (1), item 21 of the table in subclause 1(1) of Schedule 1 applies in relation to an alcoholic beverage as if the reference in subparagraph (c)(i) of the item to $100,000 were a reference to $8,333 if:\n (a) the alcoholic beverage was entered for home consumption in the period beginning on 1 June 2021 and ending on 30 June 2021; and\n (b) excise duty is paid on the alcoholic beverage on or after 1 July 2021.\n\n#### 63 Application provision relating to the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024\n\n (1) The amendments made by the amending regulations (other than item 16) apply to goods on which excise duty is paid on or after 1 July 2024.\n (2) The amendment made by item 16 of the amending regulations, in relation to a remission of excise duty without an application in a circumstance mentioned in item 11 of the table in subclause 2(1) of Schedule 1 to this instrument, applies to goods on which excise duty is payable on or after 1 January 2025.\n (3) In this section:\n\n> amending regulations means the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024.\n\n#### 64 Application provision relating to the Excise Amendment (Remission Increase for Distillers and Brewers) Regulations 2025\n\n The amendments made by Schedule 1 to the Excise Amendment (Remission Increase for Distillers and Brewers) Regulations 2025 apply in relation to alcoholic beverages that are entered for home consumption on or after 1 July 2026.","sortOrder":67},{"sectionNumber":"44","sectionType":"section","heading":"Preliminary","content":"#### 44 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an on‑airport duty free shop is subject.","sortOrder":68},{"sectionNumber":"45","sectionType":"section","heading":"Invoice for goods","content":"#### 45 Invoice for goods\n\n (1) At the time of the sale of the goods at the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in duplicate, specifying the following:\n (a) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the name and usual residential address of the relevant traveller;\n (b) the following particulars about the relevant flight for the intended exportation of the goods by the relevant traveller:\n (i) the date of departure;\n (ii) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the airport of departure;\n (iii) the flight number or other designation of the flight;\n (c) a precise description of the goods, including:\n (i) the quantity of each item of the goods; and\n (ii) the sale amount of each item or quantity of items; and\n (iii) the total sale amount of those items and quantities of items.\n (2) The invoice must be one of a series of sequentially numbered invoices.\n (3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.\n (4) After preparing an invoice, the proprietor of the shop must:\n (a) place one copy with the goods that are to be delivered to the relevant traveller; and\n (b) retain one copy in the proprietor’s own records.","sortOrder":69},{"sectionNumber":"Division 6","sectionType":"division","heading":"Other matters relating to outwards duty free shops","content":"## Part 1—Preliminary\n\n### Division 1—Preliminary\n\n#### 1 Name\n\n This is the Excise Regulation 2015.\n\n#### 3 Authority\n\n This instrument is made under the Excise Act 1901.\n\n### Division 2—Simplified outline of this instrument\n\n#### 5 Simplified outline of this instrument\n\nThis instrument complements the Excise Act 1901 (the Act) by prescribing matters relating to excise.\n\nSection 78 of the Act sets up a framework for the remission, rebate and refund of excise duty. Part 2 of this instrument provides details of that framework, including the circumstances in which a remission, rebate or refund of excise duty may be made, and the amount of the remission, rebate or refund.\n\nSection 79 of the Act deals with drawback of excise duty. Part 3 of this instrument provides when drawback is, and is not, payable. The Part also prescribes the conditions to which the payment of drawback is subject.\n\nPart 4 of this instrument prescribes matters relating to particular goods, including tobacco leaf, LPG, compressed natural gas, stabilised crude petroleum oil and condensate. These matters relate to delivery, the amount of a penalty under the Act, notices, and the conversion of measurements.\n\nSections 61D and 61E of the Act set up a framework for permitting excisable goods sold in an outwards duty free shop, or an inwards duty free shop, to be delivered to, and exported by, relevant travellers. Part 5 of this instrument provides details of that framework, including the circumstances in which permission may be given or revoked, and conditions to which a permission is subject.\n\nPart 6 of this instrument prescribes which ship’s stores are liable to excise duty, and the manner in which samples of material and goods are to be taken. This Part also deals with what happens with a security if the CEO obtains judgment against a person in legal proceedings about the security.\n\nThis instrument replaces the Excise Regulations 1925. Part 7 provides transitional arrangements for the replacement of those regulations by this instrument.\n\n### Division 3—Definitions\n\n#### 6 Definitions\n\n> Note: A number of expressions used in this instrument are defined in the Act, including the following:\n\n (a) approved form;\n (b) CEO;\n (c) gaseous fuel.\n In this instrument:\n\n> Act means the Excise Act 1901.\n\n> airport shop goods: see subsection 48(2).\n\n> alcoholic beverage has the meaning given by section 77A of the Act.\n\n> alcohol manufacturer means a licensed manufacturer whose manufacturer licence authorises the manufacture of alcoholic beverages.\n\n> credited adjustment amount: see subclause 1(4) of Schedule 1.\n\n> departure area means a part of an airport or wharf that is set aside for the reception of relevant travellers who:\n\n (a) have complied with the laws of the Commonwealth relating to the departure of persons for places outside Australia; and\n (b) are yet to embark on an aircraft or ship for the relevant flight or relevant voyage concerned.\n\n> international flight:\n\n (a) in the case of a person leaving Australia—has the same meaning as in section 61D of the Act; and\n (b) in the case of a person entering Australia—has the same meaning as in section 61E of the Act.\n\n> inwards duty free shop has the same meaning as in section 61E of the Act.\n\n> off‑airport duty free shop means an outwards duty free shop other than an on‑airport duty free shop.\n\n> on‑airport duty free shop means an outwards duty free shop located in a departure area of an airport.\n\n> outwards duty free shop has the same meaning as in section 61D of the Act.\n\n> proprietor:\n\n (a) in relation to an outwards duty free shop—has the same meaning as in section 61D of the Act; and\n (b) in relation to an inwards duty free shop—has the same meaning as in section 61E of the Act.\n\n> relevant flight, in relation to a person who is a relevant traveller, means the international flight in relation to which the person is a relevant traveller.\n\n> relevant fuel: see subclause 1(2) of Schedule 1.\n\n> relevant traveller:\n\n (a) in the case of a person leaving Australia—has the same meaning as in section 61D of the Act; and\n (b) in the case of a person entering Australia—has the same meaning as in section 61E of the Act.\n\n> relevant voyage, in relation to a person who is a relevant traveller, means the international voyage (within the meaning of section 61D of the Act) in relation to which the person is a relevant traveller.\n\n> warehouse licence: see subsection 48(2).\n\n## Part 2—Remissions, rebates and refunds of excise duty\n\n### Division 1—Simplified outline of this Part\n\n#### 7 Simplified outline of this Part\n\nThis Part deals with the remission, rebate or refund of excise duty under the Act.\n\nThe CEO may make a remission, rebate or refund of excise duty in particular circumstances, which are set out in Division 2 and Schedule 1.\n\nSome of these circumstances require an application to be made for the remission, rebate or refund. The application must satisfy particular requirements, including being in the approved form. The CEO may require the applicant to provide records or give further information so that the CEO can verify that a circumstance applies. Some applications must be given to the CEO within a particular period.\n\nThe amount of a remission, rebate or refund of excise duty that may be made for a particular circumstance is set out in Division 4\\. The amount of a rebate or refund payable to a person may be set off against the whole, or part, of the person’s liability for excise duty.\n\n### Division 2—Circumstances for remission, rebate or refund\n\n#### 8 Circumstances for remission, rebate or refund of excise duty\n\n For paragraph 78(1)(b) of the Act, Schedule 1 prescribes circumstances in which a remission, rebate or refund of excise duty may be made by the CEO.\n\n> Note: An application is required in some circumstances (see Schedule 1).\n\n#### 9 Remission of excise duty—rounding down duty paid in cash\n\n For section 78 of the Act, if an amount of excise duty:\n (a) is to be paid in cash; and\n (b) is not a multiple of 5 cents;\n remission of the number of cents in excess of the next lower multiple of 5 cents may be made.\n\n### Division 3—Application for remission, rebate or refund\n\n#### 10 Application for remission, rebate or refund of excise duty\n\n (1) For clause 1 of Schedule 1, an application for a remission, rebate or refund of excise duty must:\n (a) be in the approved form; and\n (b) state, as far as practicable, the nature and particulars of the claim; and\n (c) be given to the CEO.\n (2) For the purpose of enabling the CEO to verify that a circumstance applies, or applied, in relation to goods to which an application relates:\n (a) the CEO may require the applicant to provide records or to give further information, or both; and\n (b) the applicant must comply with the requirement.\n\n#### 11 Period for making an application for refund or rebate of excise duty\n\n An application under section 10 for a refund or rebate of excise duty in a circumstance mentioned in an item in the following table must be given to the CEO within the period mentioned in the item.\n\n```html\n

Period for making an application for a refund or rebate of excise duty

Item

Circumstance

Period for giving application

1

A circumstance mentioned in item 1, 2, 3, 4 or 5 of the table in subclause 1(1) of Schedule 1.

Within:

(a) unless paragraph (b) applies—4 years after the day when the excise duty is paid; or

(b) if the application relates to goods that are tobacco products—12 months after the day when the excise duty is paid.

2

A circumstance mentioned in item 6 of the table in subclause 1(1) of Schedule 1.

Within:

(a) unless paragraph (b) applies—4 years after the day when the relevant by‑law is made; or

(b) if the application relates to goods that are tobacco products—12 months after the day when the relevant by‑law is made.

2A

A circumstance mentioned in item 7 or 7A of the table in subclause 1(1) of Schedule 1.

If the application relates to goods other than tobacco products—within 4 years after the day when the excise duty is paid.

3

A circumstance mentioned in item 9 or 10 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the end of the financial year in which the excise duty is paid.

4

A circumstance mentioned in item 11 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the final VOLWARE price for the month, from which the credited adjustment amount mentioned in the item is derived, is determined under subsection 7(3) of the Petroleum Excise (Prices) Act 1987.

5

A circumstance mentioned in item 12 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the relevant determination of the final VOLWARE price is amended as mentioned in the item.

5A

A circumstance mentioned in item 18 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the excise duty is paid.

6

A circumstance mentioned in item 22 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the excise duty is paid.

\n```\n\n### Division 4—Amount of remission, rebate or refund\n\n#### 12 Amount of remission, rebate or refund of excise duty\n\n (1) This section is made for subsection 78(2) of the Act.\n (2) The amount of a remission, rebate or refund of excise duty that may be made in a circumstance mentioned in an item of the following table is the amount mentioned in the item.\n\n```html\n

Amount of remission, rebate or refund in a circumstance

Item

Circumstance

Amount

1A

A circumstance mentioned in item 7A of the table in subclause 1(1) of Schedule 1.

The amount that is worked out under subsection (4) of this section.

1

A circumstance mentioned in item 8 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between the amount of duty paid and the correct amount of duty.

2

A circumstance mentioned in item 9 of the table in subclause 1(1) of Schedule 1.

The amount that is the whole of the duty paid.

3

A circumstance mentioned in item 10 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between:

(a) the amount of duty paid; and

(b) the amount of the duty ascertained at the end of the relevant financial year under whichever of section 6B, 6C, 6CA or 6D of the Excise Tariff Act 1921 applies.

4

A circumstance mentioned in item 11 of the table in subclause 1(1) of Schedule 1.

The amount that is equal to the negative amount mentioned in the item.

6

A circumstance mentioned in item 22 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between:

(a) the amount of duty paid; and

(b) the amount that is payable due to the amendments mentioned in the item.

7

A circumstance mentioned in item 10 of the table in subclause 2(1) of Schedule 1.

The amount that is the whole of the duty payable.

\n```\n\n Rebate or refund set off against liability for excise duty\n (3) The amount of a rebate or refund of excise duty that is payable to a person:\n (a) may be set off against the whole, or part, of that person’s liability for excise duty; and\n (b) if the amount is set off as described in paragraph (a)—is taken to have been paid to the person.\n Refund amount for recovered fuel vapour\n (4) For item 1A of the table in subsection (2), the amount of refund that is payable to a person is equal to the sum of:\n (a) the amount of that duty that was paid on the quantity of goods classified to subitems 10.5, 10.6 and 10.7 of the Schedule to the Excise Tariff Act 1921; and\n (b) the amount of that duty that was paid on so much of the quantity of goods classified to subitems 10.10 and 10.12 of the Schedule to the Excise Tariff Act 1921 as does not exceed twice the quantity of goods mentioned in paragraph (a) of this subsection;\n multiplied by 0.0006442.\n\n> Note: Example: If excise duty was paid on 100,000 litres of gasoline (subitem 10.5) and 500,000 litres of diesel (subitem 10.10), and an application for a refund is made, the refund amount is the amount of duty that was paid on 100,000 litres of gasoline and 200,000 litres of diesel, multiplied by 0.0006442.\n\n## Part 3—Drawback of excise duty\n\n### Division 1—Simplified outline of this Part\n\n#### 13 Simplified outline of this Part\n\nThis Part allows drawback of excise duty to be paid on the exportation of excisable goods for which excise duty has been paid.\n\nThe CEO may approve payment of drawback. If the CEO decides not to approve payment of drawback, the CEO must give a notice of the decision to the person claiming drawback. The notice must also state that the person may object to the decision.\n\nDrawback of excise duty is not payable for some goods. It is also not payable if excise duty has been refunded, or if goods are re‑landed in Australia after exportation.\n\nGenerally, drawback of excise duty is not payable unless certain conditions have been met. These conditions are set out in Division 3.\n\n### Division 2—Drawback of excise duty\n\n#### 14 Drawback of excise duty on goods\n\n (1) For section 79 of the Act, drawback of excise duty may be paid, in accordance with this Part, on the exportation of excisable goods for which excise duty has been paid.\n (2) The CEO may approve payment of drawback for the goods.\n (3) If the CEO decides not to approve payment of drawback for the goods, the CEO must, no later than 30 days after the date of the decision, give the person claiming the drawback a notice that:\n (a) sets out the decision; and\n (b) includes a statement to the effect that the person may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, to the decision.\n (4) Failure to comply with subsection (3) does not affect the validity of the decision.\n\n#### 15 When drawback of excise duty is not payable\n\n (1) Drawback of excise duty is not payable on the following:\n (a) stabilized crude petroleum oil;\n (b) condensate;\n (c) liquid petroleum obtained from naturally occurring petroleum gas.\n (2) Drawback of excise duty is not payable on the exportation of goods if:\n (a) the excise duty paid on the goods has been refunded; or\n (b) after exportation, the goods are re‑landed in Australia; or\n (c) the goods are relevant fuel.\n\n### Division 3—Conditions relating to drawback\n\n#### 16 Conditions relating to drawback of excise duty—general\n\n (1) Drawback of excise duty is not payable on the exportation of goods unless the conditions set out in the following table are met.\n\n```html\n

Conditions relating to drawback of excise duty

Item

Condition

1

Before exportation:

(a) the owner of the goods gives to the CEO a notice, in the approved form, of the owner’s intention to claim drawback on the exportation; and

(b) the goods are available at all reasonable times for examination by an officer.

2

Records are available at all reasonable times for examination by an officer, that show:

(a) that excise duty has been paid on the goods; and

(b) relevant details of the receipt, use and disposal of the goods by the owner.

3

A claim for drawback of excise duty paid on the goods:

(a) is in the approved form; and

(b) is given by the owner of the goods to the CEO after the exportation but no later than 12 months after the day on which the goods are exported.

4

The claim for drawback sets out:

(a) the amount of the claim; and

(b) a statement that, to the best of the knowledge, information and belief of the owner of the goods, the goods have not been, and are not intended to be, re‑landed in Australia; and

(c) such other information as the approved form requires.

5

The amount of the drawback:

(a) is at least $50; or

(b) meets the following requirements:

(i) the amount is claimed at the same time, and in the same approved form, as another claim or claims made by the owner of the goods for drawback on the exportation of other goods;

(ii) together the claims result in an aggregate amount of drawback of at least $50.

\n```\n\n (2) The CEO may:\n (a) in writing, exempt the owner of the goods from the application of item 1 of the table in subsection (1); or\n (b) approve payment of drawback in relation to the goods mentioned in item 1 of the table in subsection (1) even though a notice of intention was not given to the CEO as required by that item.\n (3) For item 3 of the table in subsection (1), the amount of the claim must not exceed the amount of excise duty paid on the goods.\n\n#### 17 Additional conditions relating to drawback of excise duty—examining, packing, securing and marking goods\n\n (1) If the owner of goods has given to the CEO a notice of intention to claim drawback on the exportation of goods under item 1 of the table in subsection 16(1), the CEO may, by notice in writing to the owner of the goods, require the owner to deal with the goods as directed by the CEO.\n (2) If the CEO has given notice under subsection (1) to the owner of goods, drawback of excise duty is not payable on the exportation of the goods unless the owner has complied with the directions of the CEO.\n\n#### 18 Assistance to be given to officers\n\n A person who intends to claim drawback on the exportation of goods must, by all reasonable means, facilitate:\n (a) the examination or re‑examination of the goods by an officer; and\n (b) the taking of a correct account of the goods by an officer; and\n (c) the supervision, by an officer, of the packing of the goods.\n\n## Part 4—Tobacco, fuel, and delivery of certain goods without entry\n\n### Division 1—Simplified outline of this Part\n\n#### 19 Simplified outline of this Part\n\nThis Part deals with some particular kinds of goods.\n\nDivision 2 deals with tobacco. Australian tobacco leaf may be delivered for a purpose approved by the CEO, or if the tobacco leaf is to be destroyed and the CEO has approved the delivery. The Division also provides how to work out the amount of duty used to determine the amount of a penalty for various offences under the Act.\n\nDivision 3 deals with fuel. A notice under section 77L of the Act must include particular words. The Division also sets out circumstances in which a notice under that section is not required, and explains how to convert measurements of LPG and compressed natural gas.\n\nDivision 4 provides conditions for the delivery for home consumption, without entry, of stabilised crude petroleum oil and condensate.\n\n### Division 2—Matters relating to tobacco\n\n#### 20 Delivery of Australian tobacco leaf\n\n For section 164 of the Act, Australian tobacco leaf may be delivered:\n (a) for a purpose approved by the CEO; or\n (b) if:\n (i) it is to be destroyed; and\n (ii) the CEO has approved the delivery.\n\n> Note: Examples of purposes that might be approved by the CEO are medical purposes, scientific purposes, horticultural purposes and agricultural purposes.\n\n#### 21 Amount of duty to determine the amount of a penalty\n\n (1) This section sets out how to work out the amount of duty that is to be used to determine the amount of a penalty relating to a quantity of tobacco leaf.\n\n> Note: This section is made for paragraph (b) of the penalty in each of subsections 28(1), 30(1), 31(1), 33(1), 35(1), 39K(2) and (3), 39M(2), 44(4) and (8), 117C(1), 117D(1), 117F(1) and 117H(1) of the Act.\n\n (2) If the tobacco leaf was seized in a bale, the amount of duty is worked out using the formula:\n ![Start formula open bracket Weight minus 2 close bracket times Rate end formula](image.002.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight ‑ 2 means the gross weight of the bale and the tobacco leaf, in kilograms, minus 2 kilograms.\n\n (3) If:\n (a) the tobacco leaf was not seized; and\n (b) there is sufficient evidence to show that the quantity of tobacco leaf was in a bale;\n the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means 100 kilograms.\n\n (4) If the tobacco leaf was seized in unbaled form, the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means the weight of the tobacco leaf, in kilograms.\n\n (5) If:\n (a) the tobacco leaf was not seized; and\n (b) there is sufficient evidence to show that the quantity of tobacco leaf was in unbaled form;\n the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means the weight of the tobacco leaf, in kilograms, as shown by the evidence.\n\n### Division 3—Matters relating to fuel\n\n#### 22 Sales or supplies of LPG to which LPG remission applies—contents of notice\n\n For subsection 77L(3) of the Act, a notice given under subsection 77L(2) of the Act must include the words “Not to be used, or supplied, for transport use. Penalties apply.”.\n\n#### 23 Sales or supplies of LPG to which LPG remission applies—circumstances when notice is not required\n\n For subsection 77L(4) of the Act, a notice is not required to be given in any of the following circumstances:\n (a) the LPG is being supplied in, or into, a container that can contain no more than 210 kilograms of LPG;\n (b) the LPG:\n (i) is being supplied to residential premises (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999); and\n (ii) is not being supplied, in part or in full, for the purpose of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999).\n\n#### 24 Conversion of measurements of LPG and compressed natural gas\n\n Converting measurements of LPG\n (1) For the purposes of the Excise Acts and for determining a person’s liability to pay duty, a quantity of LPG may be converted to litres at the rate of 1 kilogram of LPG to 1.885 litres of LPG if the quantity of LPG:\n (a) is entered for home consumption as a quantity measured in kilograms; and\n (b) is not measured using volumetric measurement equipment to calculate the amount of duty.\n (2) If:\n (a) a person’s first dealing with a quantity of LPG in a financial year, for the purpose of determining the person’s liability to pay duty on LPG in the financial year, uses kilograms or litres; and\n (b) the person proposes to deal with another quantity of LPG in that financial year, for the same purpose in that financial year, using the other unit of measurement;\n the CEO is not required to accept the other unit of measurement, but may give the person permission to use the other unit.\n Converting measurements of compressed natural gas\n (3) For the purposes of the Excise Acts, a quantity of compressed natural gas that is measured in megajoules may be converted to kilograms at the rate of 1 megajoule of compressed natural gas to 0.01893 kilograms of compressed natural gas.\n\n### Division 4—Delivery of stabilised crude petroleum oil and condensate without entry\n\n#### 25 Delivery of stabilised crude petroleum oil and condensate for home consumption without entry\n\n (1) For subparagraph 61C(1)(b)(ii) of the Act, the following goods are prescribed:\n (a) stabilised crude petroleum oil to which item 20 of the Schedule to the Excise Tariff Act 1921 applies;\n (b) condensate to which item 21 of the Schedule to the Excise Tariff Act 1921 applies.\n (2) For paragraph 61C(3)(d) of the Act, the following conditions are prescribed for those goods:\n (a) that the person gives the CEO a return, in the approved form, on the day of each calendar month specified by the CEO in the person’s permission;\n (b) that the return includes particulars about the goods that have, during the previous month, been delivered into home consumption under the permission.\n\n## Part 5—Duty free shops\n\n### Division 1—Simplified outline of this Part\n\n#### 26 Simplified outline of this Part\n\nThis Part deals with permission for excisable goods sold in an outwards duty free shop, or an inwards duty free shop, to be delivered to, and exported by, relevant travellers.\n\nThe CEO may give permission if an application is made in an approved form and certain pre‑conditions are satisfied.\n\nPermission may be revoked if a particular condition is not complied with, or revocation is necessary for the protection of the revenue or for ensuring compliance with the Excise Acts. For a permission in relation to an inwards duty free shop, the permission may also be revoked if the lease, licence or authority to operate the shop has expired or been cancelled.\n\nDivision 3 sets out conditions to which a permission in relation to goods sold in an outwards duty free shop is subject. Divisions 4 and 5 set out additional conditions for off‑airport duty free shops and on‑airport duty free shops. Subdivision B of Division 7 sets out conditions to which a permission in relation to goods sold in an inwards duty free shop is subject.\n\nDivision 6 deals with proof of the export of goods purchased at off‑airport duty free shops. It also includes special provisions relating to the purchase of liquids, aerosols, gels, creams and pastes (known as LAG products) at off‑airport duty free shops.\n\n### Division 2—Permission for outwards duty free shops\n\n#### 27 Circumstances in which permission may be given—application\n\n For subsection 61D(2) of the Act, the CEO may give permission in relation to an outwards duty free shop only if an application for permission is made in the approved form.\n\n#### 28 Matters to be taken into account—off‑airport duty free shop\n\n For subsection 61D(2) of the Act, when deciding whether to give permission in relation to an off‑airport duty free shop, the CEO must take into account whether the proprietor of the shop to which the permission would relate is likely to be able to comply with the conditions set out in sections 37 and 38 of this instrument.\n\n#### 29 Period of effect of permission\n\n For subsection 61D(2) of the Act, if permission is given, the permission has effect:\n (a) starting on the day when the permission is given; and\n (b) for the period specified in the permission.\n\n#### 30 Revocation of permission\n\n (1) This section is made for subsection 61D(13) of the Act.\n (2) Each of the following are grounds on which a permission in relation to an outwards duty free shop may be revoked:\n (a) that a condition:\n (i) to which the permission is subject; and\n (ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;\n has not been complied with;\n (b) that revocation of the permission is necessary:\n (i) for the protection of the revenue; or\n (ii) for ensuring compliance with the Excise Acts.\n\n### Division 3—Conditions for outwards duty free shops\n\n#### 31 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an outwards duty free shop is subject.\n\n#### 32 Arrangements and proof of travel and export\n\n (1) The proprietor of the shop must not sell the goods to a person who is in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has shown to the proprietor a ticket, or other document approved by the CEO under paragraph 61D(7)(b) of the Act, that shows that the person is entitled to make the traveller’s relevant flight or relevant voyage.\n (2) The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has given the proprietor, orally or in writing, the particulars of the intended exportation of the goods by the person required under paragraph 36(1)(b) or 45(1)(b); and\n (c) the agreement is subject to the condition that the sale takes place in the shop.\n (3) The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document approved by the CEO under paragraph 61D(7)(b) of the Act, that confirms the particulars, mentioned in paragraph (2)(b), that were given to the proprietor.\n (4) The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to the relevant traveller are:\n (a) to be transferred to the proprietor, or an employee or agent of the proprietor, upon the return of the relevant traveller to Australia; or\n (b) to remain with the proprietor or an employee or agent of the proprietor.\n\n#### 33 Recognition of obligations\n\n A relevant traveller to whom the goods are sold in the shop must, at or before the time of delivery of the goods, sign a recognition, in the approved form, of the traveller’s obligations concerning the export of the goods.\n\n### Division 4—Additional conditions for off‑airport duty free shops\n\n#### Subdivision A—Preliminary\n\n#### 34 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an off‑airport duty free shop is subject.\n\n#### Subdivision B—Conditions for proprietor of shop\n\n#### 35 Delivery of goods\n\n (1) The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller earlier than the 60th day before the day on which, according to the ticket or other document shown to the proprietor under paragraph 32(1)(b) or subsection 32(3), the traveller’s relevant flight or relevant voyage is to depart.\n (2) The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller unless they are enclosed in a package:\n (a) that is sealed in such a manner that the goods cannot be removed from it without the seal being broken; and\n (b) if the package is of a size that it may (in accordance with the conditions applying to the relevant traveller on the relevant flight or relevant voyage) be carried in the cabin of the aircraft or ship—that is transparent enough for the goods to be easily identified without the seal of the package being broken.\n\n#### 36 Invoice for goods to be delivered\n\n (1) At the time of the sale of the goods that are to be delivered from the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in triplicate, specifying the following:\n (a) the name and usual residential address of the relevant traveller;\n (b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller:\n (i) the date of departure;\n (ii) the airport or wharf of departure;\n (iii) for a relevant flight—the flight number or other designation of the flight;\n (iv) for a relevant voyage—the name of the ship and the number or other designation of the voyage;\n (v) the number or other identification of the traveller’s ticket or other document approved by the CEO for paragraph 61D(7)(b) of the Act;\n (c) a precise description of the goods, including:\n (i) the quantity, in figures, of each item of the goods; and\n (ii) the total number, in words, of the items mentioned in the invoice; and\n (iii) the sale amount, in figures, of each item or quantity of items; and\n (iv) the total sale amount of those items and quantities of items.\n (2) The invoice must be one of a series of sequentially numbered invoices.\n (3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.\n (4) After preparing the invoice, the proprietor must:\n (a) place one copy with the goods inside the package mentioned in subsection 35(2); and\n (b) place one copy in a waterproof envelope and attach that envelope securely to the outside of the package; and\n (c) retain one copy in the proprietor’s own records.\n (5) For a package mentioned in paragraph 35(2)(b), the copy of the invoice mentioned in paragraph (4)(a) must be positioned so that it may be read without the seal of the package being broken.\n\n#### 37 Giving information to the CEO\n\n (1) The condition in this section applies if the CEO requires the proprietor of the shop to comply with the condition in a particular case.\n (2) The proprietor must give to the CEO the following information about a sale of the goods from the shop to a relevant traveller:\n (a) the name of the shop;\n (b) the name of the relevant traveller;\n (c) the date and time of departure of the traveller’s relevant flight or relevant voyage;\n (d) for a relevant flight—the number or other designation of the flight;\n (e) for a relevant voyage—the name of the ship and the number or other designation of the voyage;\n (f) a full description of any item of the goods included in the sale having a sale amount of at least $500;\n (g) the total number of items of the goods included in the sale;\n (h) the total number of packages mentioned in subsection 35(2) in which the goods included in the sale are packed;\n (i) the total number of the packages that are packages mentioned in paragraph 35(2)(b);\n (j) the total number of the packages that are not packages mentioned in paragraph 35(2)(b);\n (k) the invoice numbers for all invoices relating to the sale.\n (3) The proprietor must give the information to the CEO:\n (a) before the date of departure mentioned in paragraph (2)(c); and\n (b) in a manner approved by the CEO.\n\n#### 38 Packages to be examined\n\n (1) This section applies in relation to a package mentioned in subsection 35(2) that is prepared by the proprietor of the shop for a relevant traveller.\n (2) If the package:\n (a) is surrendered by the relevant traveller for carriage otherwise than in the cabin of the aircraft or ship; or\n (b) is taken by the relevant traveller into a departure area;\n the proprietor must, at the point of surrender or within the departure area, cause the package to be examined to check whether it remains sealed and whether it has been tampered with.\n (3) If the package remains sealed and has not been tampered with, the proprietor must cause the copy of the invoice mentioned in paragraph 36(4)(b) to be removed from the package.\n (4) Subsection (5) applies if:\n (a) the package is no longer sealed or has been otherwise tampered with; or\n (b) the copy of the invoice enclosed in the package does not correspond with the copy of the invoice that was attached to the package; or\n (c) the copy of the invoice that was required to be enclosed in the package is not enclosed; or\n (d) the copy of the invoice that was required to be attached to the package is not attached; or\n (e) the goods enclosed in the package are not as specified in the copy of the invoice enclosed in, or attached to, the package.\n (5) The proprietor must give to the CEO a notice specifying:\n (a) the name of the relevant traveller; and\n (b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller:\n (i) the date and time of the departure of the flight or voyage;\n (ii) for a relevant flight—the number or other designation of the flight;\n (iii) for a relevant voyage—the name of the ship and the number or other designation of the voyage; and\n (c) the nature of the discrepancy identified under subsection (4).\n\n#### 39 Giving a return and paying excise duty\n\n (1) The proprietor of the shop must comply with this section within 21 working days of the shop after the end of a month.\n (2) The proprietor must lodge with the CEO a return setting out the following:\n (a) the name of the shop;\n (b) the invoice number of each invoice:\n (i) prepared in accordance with section 36 for the goods delivered from the shop for export; and\n (ii) that specifies under that section a date of departure that is in the month; and\n (iii) a copy of which was not removed during the month in accordance with subsection 38(3) from a package containing the goods;\n (c) the invoice number of each invoice:\n (i) that meets the requirements of subparagraphs (b)(i) and (ii); and\n (ii) a copy of which was removed during the month in accordance with subsection 38(3); and\n (iii) for which an electronic record has not been provided in accordance with section 46;\n (d) for each invoice mentioned in paragraph (b) or (c):\n (i) the particulars required to be set out in the invoice; and\n (ii) the amount of excise duty payable for the goods to which the invoice relates.\n (3) The proprietor must pay to the CEO an amount equal to the sum of the amounts of excise duty specified in the return.\n\n#### Subdivision C—Conditions for relevant traveller\n\n#### 40 Application of Subdivision\n\n This Subdivision applies to:\n (a) a relevant traveller to whom the goods were sold; and\n (b) the proprietor of the shop in which the goods were sold.\n\n#### 41 Package not to be interfered with\n\n (1) If an invoice is attached to the outside of a package which contains the goods, the relevant traveller must not:\n (a) remove, alter or otherwise interfere with the invoice; or\n (b) allow the invoice to be removed, altered or interfered with (except as required or authorised by or under the Act).\n (2) The relevant traveller must not, before the exportation of the goods:\n (a) break the seals on, or otherwise tamper with the integrity of, a package which contains the goods; or\n (b) allow (except as required or authorised by or under the Act):\n (i) the seals to be broken on a package containing the goods; or\n (ii) the integrity of a package containing the goods to be otherwise tampered with.\n\n#### 42 Package to be examined\n\n (1) This section applies if the relevant traveller:\n (a) surrenders a package containing the goods for carriage otherwise than in the cabin of an aircraft or ship; or\n (b) takes a package containing the goods into a departure area.\n (2) The relevant traveller must:\n (a) present the package, sealed and with the copy of the invoice attached, to the proprietor, or an employee or agent of the proprietor; and\n (b) permit the proprietor, or the employee or agent of the proprietor, to examine the package and to remove the copy of the invoice.\n\n#### 43 If goods are not exported as intended\n\n (1) If the relevant traveller does not export the goods on the relevant flight or the relevant voyage specified in the invoice for the goods, the relevant traveller must notify the proprietor by noon on the next working day of the shop after the date of departure (the original departure date) specified in the invoice.\n (2) If the relevant traveller intends to export the goods on a subsequent flight that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:\n (a) notify the proprietor of that intention;\n (b) provide the proprietor with the following:\n (i) the flight number or other designation of the flight;\n (ii) particulars of the intended date and time of departure of that flight.\n (3) If the relevant traveller intends to export the goods on a subsequent voyage that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:\n (a) notify the proprietor of that intention;\n (b) provide the proprietor with the following:\n (i) the name of the ship and voyage number or other designation of the voyage;\n (ii) particulars of the intended date and time of departure of that voyage.\n (4) If the relevant traveller does not intend to export the goods as mentioned in subsection (2) or (3), the relevant traveller must:\n (a) notify the proprietor accordingly; and\n (b) return the goods to the shop no later than the close of business of the shop on the second working day of the shop after the departure time on the original departure date.\n (5) Subsection (6) applies if:\n (a) the relevant traveller notifies the proprietor under subsection (2) or (3) of the intention to export the goods on a subsequent flight or voyage; and\n (b) the relevant traveller does not so export the goods.\n (6) The relevant traveller must:\n (a) no later than noon on the next working day of the shop after the date of departure specified in the notice of intention under paragraph (2)(a) or (3)(a), notify the proprietor that the goods have not been so exported; and\n (b) no later than the close of business of the shop on the second working day after that specified date of departure, return the goods to the shop.\n\n### Division 5—Additional conditions for on‑airport duty free shops\n\n#### 44 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an on‑airport duty free shop is subject.\n\n#### 45 Invoice for goods\n\n (1) At the time of the sale of the goods at the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in duplicate, specifying the following:\n (a) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the name and usual residential address of the relevant traveller;\n (b) the following particulars about the relevant flight for the intended exportation of the goods by the relevant traveller:\n (i) the date of departure;\n (ii) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the airport of departure;\n (iii) the flight number or other designation of the flight;\n (c) a precise description of the goods, including:\n (i) the quantity of each item of the goods; and\n (ii) the sale amount of each item or quantity of items; and\n (iii) the total sale amount of those items and quantities of items.\n (2) The invoice must be one of a series of sequentially numbered invoices.\n (3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.\n (4) After preparing an invoice, the proprietor of the shop must:\n (a) place one copy with the goods that are to be delivered to the relevant traveller; and\n (b) retain one copy in the proprietor’s own records.\n\n### Division 6—Other matters relating to outwards duty free shops\n\n#### 46 Proof of export of goods—off‑airport duty free shops\n\n (1) This section is made for paragraph 61D(10)(b) of the Act and applies in relation to an off‑airport duty free shop.\n (2) The way for providing proof is by providing an electronic record of the invoice number of each invoice for which a copy was removed, in accordance with subsection 38(3), from the package in which the goods are enclosed.\n (3) The time for providing proof is 10 working days of the shop after the date of departure of the relevant traveller mentioned in that paragraph.\n\n#### 47 Sealed bag arrangements for LAG products—off‑airport duty free shops\n\n (1) This section applies if:\n (a) a person purchases a liquid, aerosol, gel, cream or paste (a LAG product) at an off‑airport duty free shop; and\n (b) the delivery and export of the LAG product is the subject of a permission under subsection 61D(2) of the Act; and\n (c) the permission is subject to a condition set out in section 38, 39, 41 or 42 of this instrument; and\n (d) the person deals with the LAG product in accordance with an arrangement (known as a “sealed bag arrangement”) that:\n (i) is administered by the Australian Taxation Office and the Department administered by the Minister administering Part XII of the Customs Act 1901; and\n (ii) is consistent with the requirements of Subdivision 4.1.1A of the Aviation Transport Security Regulations 2005.\n (2) The delivery and export of the LAG product is taken to comply with the conditions in subsections 32(1) to (3) and Subdivisions B and C of Division 4.\n\n### Division 7—Inwards duty free shops\n\n#### Subdivision A—Permission for inwards duty free shops\n\n#### 48 Circumstances in which permission may be given—application\n\n (1) For subsection 61E(2) of the Act, the CEO may give permission in relation to an inwards duty free shop only if:\n (a) the applicant for the permission:\n (i) is the holder of a warehouse licence authorising the sale of airport shop goods at the inwards duty free shop; and\n (ii) has been granted a lease or licence, and an authority, to operate an inwards duty free shop on land within the airport; and\n (b) the application for permission is made in the approved form.\n (2) In this instrument:\n\n> airport shop goods has the same meaning as in section 61E of the Act.\n\n> warehouse licence has the same meaning as in section 61D of the Act.\n\n#### 49 Period of effect of permission\n\n For subsection 61E(2) of the Act, if permission is given, the permission has effect:\n (a) starting on the day when the permission is given; and\n (b) for the period specified in the permission.\n\n#### 50 Revocation of permission\n\n (1) This section is made for subsection 61E(11) of the Act.\n (2) Each of the following are grounds on which a permission in relation to an inwards duty free shop may be revoked:\n (a) that a condition:\n (i) to which the permission is subject; and\n (ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;\n has not been complied with;\n (b) that revocation of the permission is necessary:\n (i) for the protection of the revenue; or\n (ii) for ensuring compliance with the Excise Acts;\n (c) that a lease, licence or authority to operate the inwards duty free shop on land within the airport has expired or been cancelled.\n\n#### Subdivision B—Conditions for inwards duty free shops\n\n#### 51 Preliminary\n\n For subsection 61E(2) of the Act, this Subdivision sets out conditions to which a permission in relation to goods sold in an inwards duty free shop is subject.\n\n#### 52 Arrangements and proof of travel\n\n (1) The proprietor of the shop must not sell the goods to a person who is in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has shown to the proprietor a ticket, or other document, that shows that the person has arrived in Australia on an international flight.\n (2) The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:\n (a) the person is, or intends to be, a relevant traveller; and\n (b) the person has given the proprietor, orally or in writing:\n (i) the date of the person’s arrival or intended arrival in Australia; and\n (ii) the flight number or other designation of the international flight on which the person arrived or intends to arrive; and\n (c) the proprietor has informed the person of:\n (i) the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of excise duty; and\n (ii) the conditions with which, for the purposes of the Customs Acts (within the meaning of the Customs Act 1901), a relevant traveller must comply in relation to the purchase of goods at the shop; and\n (d) the agreement is subject to the condition that the sale takes place in the shop.\n (3) The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document, that confirms the information given to the proprietor under subparagraph (2)(b)(ii).\n (4) The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to that relevant traveller under the permission are:\n (a) to be transferred to the proprietor, or an employee or agent of the proprietor, after the relevant traveller has cleared customs; or\n (b) to remain with the proprietor or an employee or agent of the proprietor.\n\n#### 53 Signs to be displayed\n\n (1) The proprietor of the shop must display in the shop signs, in the approved form, that clearly state:\n (a) the conditions with which, for the purposes of the Excise Acts, a relevant traveller must comply in relation to the purchase of the goods at the shop; and\n (b) if alcoholic beverages or tobacco products are for sale in the shop—the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of excise duty.\n (2) The signs must be reasonably prominent and in enough numbers to give reasonable notice to relevant travellers of the matters mentioned in subsection (1).\n\n## Part 6—Stores, securities and samples\n\n### Division 1—Simplified outline of this Part\n\n#### 54 Simplified outline of this Part\n\nGenerally, ship’s stores that are liable to excise duty are alcoholic beverages and tobacco products. Liability may depend on the quantity of the goods and the circumstances in which they are purchased.\n\nThis Part also sets out what happens if a person has given the CEO a security under the Act and the CEO obtains a judgment against the person in relation to the security, and sets out procedures for taking samples of material and goods.\n\n### Division 2—Stores, securities and samples\n\n#### 55 Ship’s stores liable to excise duty\n\n (1) For subsection 160A(1) of the Act, this section sets out ship’s stores that are liable to excise duty.\n (2) The ship’s stores liable to excise duty are those consisting of:\n (a) alcoholic beverages (other than beer) sold to a passenger or member of the crew of a ship, other than by the glass or nip; or\n (b) cigars sold to a passenger or to a member of the crew of a ship, other than by the individual packet, tin or box containing 25 or less cigars; or\n (c) cigarettes sold to a passenger or to a member of the crew of a ship, other than by the individual packet or tin containing 50 or less cigarettes; or\n (d) tobacco products (other than those mentioned in paragraphs (b) and (c)) sold to a passenger or to a member of the crew of a ship in a quantity that exceeds 120 grams in weight; or\n (e) alcoholic beverages (including beer), cigarettes, cigars or other tobacco products sold to a person other than a passenger or a member of the crew of a ship.\n\n#### 56 Judgment in legal proceedings about a security\n\n (1) This section applies if:\n (a) a person has given the CEO a security under the Act; and\n (b) the CEO obtains a judgment against the person in legal proceedings about the security.\n (2) The CEO may retain as much of the security as is needed to satisfy the judgment and costs.\n (3) Any security retained becomes the property of the Commonwealth.\n (4) If the security does not satisfy the judgment and costs, the CEO may enforce the judgment to obtain payment of the balance remaining due under the judgment.\n (5) If the CEO is entitled to retain a security that is not cash, the CEO may dispose of the security:\n (a) by auction or private sale; or\n (b) in another manner that is, in the CEO’s opinion, most favourable to the person.\n (6) If the CEO disposes of a security under subsection (5):\n (a) the net proceeds of the disposal may be retained as described in subsection (2); and\n (b) a certificate:\n (i) signed by the CEO; and\n (ii) setting out the security disposed of and the net proceeds of the disposal;\n is taken to be proof of the disposal and the amount of the net proceeds.\n (7) The person is entitled to as much (if any) of a security as has not been retained by the CEO under this section if the security:\n (a) expires; or\n (b) is cancelled, discharged, released or satisfied.\n\n#### 57 Manner of taking samples\n\n (1) For section 106 of the Act, the manner in which a sample is to be taken by an officer is as follows:\n (a) the officer must, in the presence of the person (or an agent or employee of the person) from whom the sample is taken:\n (i) divide the sample into 3 equal parts; and\n (ii) label or mark, and securely seal, each part;\n (b) the officer must:\n (i) give one part to the person (or the person’s agent or employee); and\n (ii) deliver another part (the analyst’s part) to an analyst approved by the CEO; and\n (iii) retain the third part for any further examination.\n (2) For subparagraph (1)(b)(ii), the analyst’s part may be delivered to the analyst:\n (a) in person; or\n (b) by registered post; or\n (c) in another manner approved by the CEO.\n\n## Part 7—Transitional matters relating to the repeal of the Excise Regulations 1925\n\n#### 58 Things done under the Excise Regulations 1925\n\n (1) If:\n (a) a thing was done for a particular purpose under the Excise Regulations 1925 as in force immediately before those Regulations were repealed; and\n (b) the thing could be done for that purpose under this instrument;\n the thing has effect for the purposes of this instrument as if it had been done under this instrument.\n (2) Without limiting subsection (1), a reference in that subsection to a thing being done includes a reference to a notice, application or other instrument being given or made.\n\n#### 59 Application of the Excise Regulations 1925 to permissions under the Act\n\n (1) Despite the repeal of the Excise Regulations 1925, those Regulations (the old regulations) as in force immediately before they were repealed continue to apply in relation to a permission in force at that time under section 61C, 61D or 61E of the Act.\n (2) However, if the permission is amended after that time:\n (a) the old regulations cease to apply in relation to the permission when the amendment takes effect (the amendment time); and\n (b) from the amendment time, this instrument applies in relation to the permission as if the permission had been given after the repeal of the old regulations.\n (3) If an application for a permission under section 61C, 61D or 61E of the Act had been made before the repeal of the old regulations, but no decision had been made on the application at the time of the repeal, this instrument applies in relation to the application as if the application had been made after the repeal.\n\n## Part 8—Other application and transitional matters\n\n#### 60 Application provision relating to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017\n\n The amendments made by Schedule 1 to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017 apply in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2017.\n\n#### 61 Application provision relating to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018\n\n The amendments made by Part 1 of Schedule 1 to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018 apply in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2019.\n\n#### 62 Application and transitional provisions relating to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021\n\n (1) The amendments made by Schedule 1 to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021 apply in relation to alcoholic beverages that are entered for home consumption on or after 1 July 2021.\n (2) Treat the references in paragraphs (b), (c) and (e) of item 10 of the table in subclause 2(1) of Schedule 1 to “this item” as including references to “item 21 of the table in subclause 1(1) of Schedule 1, as in force before the commencement of the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021”.\n (3) Despite subsection (1), item 21 of the table in subclause 1(1) of Schedule 1 does not apply in relation to an alcoholic beverage entered for home consumption before 1 June 2021 unless excise duty is paid on the alcoholic beverage on or before 30 June 2021.\n (4) Despite subsection (1), item 21 of the table in subclause 1(1) of Schedule 1 applies in relation to an alcoholic beverage as if the reference in subparagraph (c)(i) of the item to $100,000 were a reference to $8,333 if:\n (a) the alcoholic beverage was entered for home consumption in the period beginning on 1 June 2021 and ending on 30 June 2021; and\n (b) excise duty is paid on the alcoholic beverage on or after 1 July 2021.\n\n#### 63 Application provision relating to the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024\n\n (1) The amendments made by the amending regulations (other than item 16) apply to goods on which excise duty is paid on or after 1 July 2024.\n (2) The amendment made by item 16 of the amending regulations, in relation to a remission of excise duty without an application in a circumstance mentioned in item 11 of the table in subclause 2(1) of Schedule 1 to this instrument, applies to goods on which excise duty is payable on or after 1 January 2025.\n (3) In this section:\n\n> amending regulations means the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024.\n\n#### 64 Application provision relating to the Excise Amendment (Remission Increase for Distillers and Brewers) Regulations 2025\n\n The amendments made by Schedule 1 to the Excise Amendment (Remission Increase for Distillers and Brewers) Regulations 2025 apply in relation to alcoholic beverages that are entered for home consumption on or after 1 July 2026.","sortOrder":70},{"sectionNumber":"46","sectionType":"section","heading":"Proof of export of goods—off‑airport duty free shops","content":"#### 46 Proof of export of goods—off‑airport duty free shops\n\n (1) This section is made for paragraph 61D(10)(b) of the Act and applies in relation to an off‑airport duty free shop.\n (2) The way for providing proof is by providing an electronic record of the invoice number of each invoice for which a copy was removed, in accordance with subsection 38(3), from the package in which the goods are enclosed.\n (3) The time for providing proof is 10 working days of the shop after the date of departure of the relevant traveller mentioned in that paragraph.","sortOrder":71},{"sectionNumber":"47","sectionType":"section","heading":"Sealed bag arrangements for LAG products—off‑airport duty free shops","content":"#### 47 Sealed bag arrangements for LAG products—off‑airport duty free shops\n\n (1) This section applies if:\n (a) a person purchases a liquid, aerosol, gel, cream or paste (a LAG product) at an off‑airport duty free shop; and\n (b) the delivery and export of the LAG product is the subject of a permission under subsection 61D(2) of the Act; and\n (c) the permission is subject to a condition set out in section 38, 39, 41 or 42 of this instrument; and\n (d) the person deals with the LAG product in accordance with an arrangement (known as a “sealed bag arrangement”) that:\n (i) is administered by the Australian Taxation Office and the Department administered by the Minister administering Part XII of the Customs Act 1901; and\n (ii) is consistent with the requirements of Subdivision 4.1.1A of the Aviation Transport Security Regulations 2005.\n (2) The delivery and export of the LAG product is taken to comply with the conditions in subsections 32(1) to (3) and Subdivisions B and C of Division 4.","sortOrder":72},{"sectionNumber":"Division 7","sectionType":"division","heading":"Inwards duty free shops","content":"## Part 1—Preliminary\n\n### Division 1—Preliminary\n\n#### 1 Name\n\n This is the Excise Regulation 2015.\n\n#### 3 Authority\n\n This instrument is made under the Excise Act 1901.\n\n### Division 2—Simplified outline of this instrument\n\n#### 5 Simplified outline of this instrument\n\nThis instrument complements the Excise Act 1901 (the Act) by prescribing matters relating to excise.\n\nSection 78 of the Act sets up a framework for the remission, rebate and refund of excise duty. Part 2 of this instrument provides details of that framework, including the circumstances in which a remission, rebate or refund of excise duty may be made, and the amount of the remission, rebate or refund.\n\nSection 79 of the Act deals with drawback of excise duty. Part 3 of this instrument provides when drawback is, and is not, payable. The Part also prescribes the conditions to which the payment of drawback is subject.\n\nPart 4 of this instrument prescribes matters relating to particular goods, including tobacco leaf, LPG, compressed natural gas, stabilised crude petroleum oil and condensate. These matters relate to delivery, the amount of a penalty under the Act, notices, and the conversion of measurements.\n\nSections 61D and 61E of the Act set up a framework for permitting excisable goods sold in an outwards duty free shop, or an inwards duty free shop, to be delivered to, and exported by, relevant travellers. Part 5 of this instrument provides details of that framework, including the circumstances in which permission may be given or revoked, and conditions to which a permission is subject.\n\nPart 6 of this instrument prescribes which ship’s stores are liable to excise duty, and the manner in which samples of material and goods are to be taken. This Part also deals with what happens with a security if the CEO obtains judgment against a person in legal proceedings about the security.\n\nThis instrument replaces the Excise Regulations 1925. Part 7 provides transitional arrangements for the replacement of those regulations by this instrument.\n\n### Division 3—Definitions\n\n#### 6 Definitions\n\n> Note: A number of expressions used in this instrument are defined in the Act, including the following:\n\n (a) approved form;\n (b) CEO;\n (c) gaseous fuel.\n In this instrument:\n\n> Act means the Excise Act 1901.\n\n> airport shop goods: see subsection 48(2).\n\n> alcoholic beverage has the meaning given by section 77A of the Act.\n\n> alcohol manufacturer means a licensed manufacturer whose manufacturer licence authorises the manufacture of alcoholic beverages.\n\n> credited adjustment amount: see subclause 1(4) of Schedule 1.\n\n> departure area means a part of an airport or wharf that is set aside for the reception of relevant travellers who:\n\n (a) have complied with the laws of the Commonwealth relating to the departure of persons for places outside Australia; and\n (b) are yet to embark on an aircraft or ship for the relevant flight or relevant voyage concerned.\n\n> international flight:\n\n (a) in the case of a person leaving Australia—has the same meaning as in section 61D of the Act; and\n (b) in the case of a person entering Australia—has the same meaning as in section 61E of the Act.\n\n> inwards duty free shop has the same meaning as in section 61E of the Act.\n\n> off‑airport duty free shop means an outwards duty free shop other than an on‑airport duty free shop.\n\n> on‑airport duty free shop means an outwards duty free shop located in a departure area of an airport.\n\n> outwards duty free shop has the same meaning as in section 61D of the Act.\n\n> proprietor:\n\n (a) in relation to an outwards duty free shop—has the same meaning as in section 61D of the Act; and\n (b) in relation to an inwards duty free shop—has the same meaning as in section 61E of the Act.\n\n> relevant flight, in relation to a person who is a relevant traveller, means the international flight in relation to which the person is a relevant traveller.\n\n> relevant fuel: see subclause 1(2) of Schedule 1.\n\n> relevant traveller:\n\n (a) in the case of a person leaving Australia—has the same meaning as in section 61D of the Act; and\n (b) in the case of a person entering Australia—has the same meaning as in section 61E of the Act.\n\n> relevant voyage, in relation to a person who is a relevant traveller, means the international voyage (within the meaning of section 61D of the Act) in relation to which the person is a relevant traveller.\n\n> warehouse licence: see subsection 48(2).\n\n## Part 2—Remissions, rebates and refunds of excise duty\n\n### Division 1—Simplified outline of this Part\n\n#### 7 Simplified outline of this Part\n\nThis Part deals with the remission, rebate or refund of excise duty under the Act.\n\nThe CEO may make a remission, rebate or refund of excise duty in particular circumstances, which are set out in Division 2 and Schedule 1.\n\nSome of these circumstances require an application to be made for the remission, rebate or refund. The application must satisfy particular requirements, including being in the approved form. The CEO may require the applicant to provide records or give further information so that the CEO can verify that a circumstance applies. Some applications must be given to the CEO within a particular period.\n\nThe amount of a remission, rebate or refund of excise duty that may be made for a particular circumstance is set out in Division 4\\. The amount of a rebate or refund payable to a person may be set off against the whole, or part, of the person’s liability for excise duty.\n\n### Division 2—Circumstances for remission, rebate or refund\n\n#### 8 Circumstances for remission, rebate or refund of excise duty\n\n For paragraph 78(1)(b) of the Act, Schedule 1 prescribes circumstances in which a remission, rebate or refund of excise duty may be made by the CEO.\n\n> Note: An application is required in some circumstances (see Schedule 1).\n\n#### 9 Remission of excise duty—rounding down duty paid in cash\n\n For section 78 of the Act, if an amount of excise duty:\n (a) is to be paid in cash; and\n (b) is not a multiple of 5 cents;\n remission of the number of cents in excess of the next lower multiple of 5 cents may be made.\n\n### Division 3—Application for remission, rebate or refund\n\n#### 10 Application for remission, rebate or refund of excise duty\n\n (1) For clause 1 of Schedule 1, an application for a remission, rebate or refund of excise duty must:\n (a) be in the approved form; and\n (b) state, as far as practicable, the nature and particulars of the claim; and\n (c) be given to the CEO.\n (2) For the purpose of enabling the CEO to verify that a circumstance applies, or applied, in relation to goods to which an application relates:\n (a) the CEO may require the applicant to provide records or to give further information, or both; and\n (b) the applicant must comply with the requirement.\n\n#### 11 Period for making an application for refund or rebate of excise duty\n\n An application under section 10 for a refund or rebate of excise duty in a circumstance mentioned in an item in the following table must be given to the CEO within the period mentioned in the item.\n\n```html\n

Period for making an application for a refund or rebate of excise duty

Item

Circumstance

Period for giving application

1

A circumstance mentioned in item 1, 2, 3, 4 or 5 of the table in subclause 1(1) of Schedule 1.

Within:

(a) unless paragraph (b) applies—4 years after the day when the excise duty is paid; or

(b) if the application relates to goods that are tobacco products—12 months after the day when the excise duty is paid.

2

A circumstance mentioned in item 6 of the table in subclause 1(1) of Schedule 1.

Within:

(a) unless paragraph (b) applies—4 years after the day when the relevant by‑law is made; or

(b) if the application relates to goods that are tobacco products—12 months after the day when the relevant by‑law is made.

2A

A circumstance mentioned in item 7 or 7A of the table in subclause 1(1) of Schedule 1.

If the application relates to goods other than tobacco products—within 4 years after the day when the excise duty is paid.

3

A circumstance mentioned in item 9 or 10 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the end of the financial year in which the excise duty is paid.

4

A circumstance mentioned in item 11 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the final VOLWARE price for the month, from which the credited adjustment amount mentioned in the item is derived, is determined under subsection 7(3) of the Petroleum Excise (Prices) Act 1987.

5

A circumstance mentioned in item 12 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the relevant determination of the final VOLWARE price is amended as mentioned in the item.

5A

A circumstance mentioned in item 18 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the excise duty is paid.

6

A circumstance mentioned in item 22 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the excise duty is paid.

\n```\n\n### Division 4—Amount of remission, rebate or refund\n\n#### 12 Amount of remission, rebate or refund of excise duty\n\n (1) This section is made for subsection 78(2) of the Act.\n (2) The amount of a remission, rebate or refund of excise duty that may be made in a circumstance mentioned in an item of the following table is the amount mentioned in the item.\n\n```html\n

Amount of remission, rebate or refund in a circumstance

Item

Circumstance

Amount

1A

A circumstance mentioned in item 7A of the table in subclause 1(1) of Schedule 1.

The amount that is worked out under subsection (4) of this section.

1

A circumstance mentioned in item 8 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between the amount of duty paid and the correct amount of duty.

2

A circumstance mentioned in item 9 of the table in subclause 1(1) of Schedule 1.

The amount that is the whole of the duty paid.

3

A circumstance mentioned in item 10 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between:

(a) the amount of duty paid; and

(b) the amount of the duty ascertained at the end of the relevant financial year under whichever of section 6B, 6C, 6CA or 6D of the Excise Tariff Act 1921 applies.

4

A circumstance mentioned in item 11 of the table in subclause 1(1) of Schedule 1.

The amount that is equal to the negative amount mentioned in the item.

6

A circumstance mentioned in item 22 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between:

(a) the amount of duty paid; and

(b) the amount that is payable due to the amendments mentioned in the item.

7

A circumstance mentioned in item 10 of the table in subclause 2(1) of Schedule 1.

The amount that is the whole of the duty payable.

\n```\n\n Rebate or refund set off against liability for excise duty\n (3) The amount of a rebate or refund of excise duty that is payable to a person:\n (a) may be set off against the whole, or part, of that person’s liability for excise duty; and\n (b) if the amount is set off as described in paragraph (a)—is taken to have been paid to the person.\n Refund amount for recovered fuel vapour\n (4) For item 1A of the table in subsection (2), the amount of refund that is payable to a person is equal to the sum of:\n (a) the amount of that duty that was paid on the quantity of goods classified to subitems 10.5, 10.6 and 10.7 of the Schedule to the Excise Tariff Act 1921; and\n (b) the amount of that duty that was paid on so much of the quantity of goods classified to subitems 10.10 and 10.12 of the Schedule to the Excise Tariff Act 1921 as does not exceed twice the quantity of goods mentioned in paragraph (a) of this subsection;\n multiplied by 0.0006442.\n\n> Note: Example: If excise duty was paid on 100,000 litres of gasoline (subitem 10.5) and 500,000 litres of diesel (subitem 10.10), and an application for a refund is made, the refund amount is the amount of duty that was paid on 100,000 litres of gasoline and 200,000 litres of diesel, multiplied by 0.0006442.\n\n## Part 3—Drawback of excise duty\n\n### Division 1—Simplified outline of this Part\n\n#### 13 Simplified outline of this Part\n\nThis Part allows drawback of excise duty to be paid on the exportation of excisable goods for which excise duty has been paid.\n\nThe CEO may approve payment of drawback. If the CEO decides not to approve payment of drawback, the CEO must give a notice of the decision to the person claiming drawback. The notice must also state that the person may object to the decision.\n\nDrawback of excise duty is not payable for some goods. It is also not payable if excise duty has been refunded, or if goods are re‑landed in Australia after exportation.\n\nGenerally, drawback of excise duty is not payable unless certain conditions have been met. These conditions are set out in Division 3.\n\n### Division 2—Drawback of excise duty\n\n#### 14 Drawback of excise duty on goods\n\n (1) For section 79 of the Act, drawback of excise duty may be paid, in accordance with this Part, on the exportation of excisable goods for which excise duty has been paid.\n (2) The CEO may approve payment of drawback for the goods.\n (3) If the CEO decides not to approve payment of drawback for the goods, the CEO must, no later than 30 days after the date of the decision, give the person claiming the drawback a notice that:\n (a) sets out the decision; and\n (b) includes a statement to the effect that the person may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, to the decision.\n (4) Failure to comply with subsection (3) does not affect the validity of the decision.\n\n#### 15 When drawback of excise duty is not payable\n\n (1) Drawback of excise duty is not payable on the following:\n (a) stabilized crude petroleum oil;\n (b) condensate;\n (c) liquid petroleum obtained from naturally occurring petroleum gas.\n (2) Drawback of excise duty is not payable on the exportation of goods if:\n (a) the excise duty paid on the goods has been refunded; or\n (b) after exportation, the goods are re‑landed in Australia; or\n (c) the goods are relevant fuel.\n\n### Division 3—Conditions relating to drawback\n\n#### 16 Conditions relating to drawback of excise duty—general\n\n (1) Drawback of excise duty is not payable on the exportation of goods unless the conditions set out in the following table are met.\n\n```html\n

Conditions relating to drawback of excise duty

Item

Condition

1

Before exportation:

(a) the owner of the goods gives to the CEO a notice, in the approved form, of the owner’s intention to claim drawback on the exportation; and

(b) the goods are available at all reasonable times for examination by an officer.

2

Records are available at all reasonable times for examination by an officer, that show:

(a) that excise duty has been paid on the goods; and

(b) relevant details of the receipt, use and disposal of the goods by the owner.

3

A claim for drawback of excise duty paid on the goods:

(a) is in the approved form; and

(b) is given by the owner of the goods to the CEO after the exportation but no later than 12 months after the day on which the goods are exported.

4

The claim for drawback sets out:

(a) the amount of the claim; and

(b) a statement that, to the best of the knowledge, information and belief of the owner of the goods, the goods have not been, and are not intended to be, re‑landed in Australia; and

(c) such other information as the approved form requires.

5

The amount of the drawback:

(a) is at least $50; or

(b) meets the following requirements:

(i) the amount is claimed at the same time, and in the same approved form, as another claim or claims made by the owner of the goods for drawback on the exportation of other goods;

(ii) together the claims result in an aggregate amount of drawback of at least $50.

\n```\n\n (2) The CEO may:\n (a) in writing, exempt the owner of the goods from the application of item 1 of the table in subsection (1); or\n (b) approve payment of drawback in relation to the goods mentioned in item 1 of the table in subsection (1) even though a notice of intention was not given to the CEO as required by that item.\n (3) For item 3 of the table in subsection (1), the amount of the claim must not exceed the amount of excise duty paid on the goods.\n\n#### 17 Additional conditions relating to drawback of excise duty—examining, packing, securing and marking goods\n\n (1) If the owner of goods has given to the CEO a notice of intention to claim drawback on the exportation of goods under item 1 of the table in subsection 16(1), the CEO may, by notice in writing to the owner of the goods, require the owner to deal with the goods as directed by the CEO.\n (2) If the CEO has given notice under subsection (1) to the owner of goods, drawback of excise duty is not payable on the exportation of the goods unless the owner has complied with the directions of the CEO.\n\n#### 18 Assistance to be given to officers\n\n A person who intends to claim drawback on the exportation of goods must, by all reasonable means, facilitate:\n (a) the examination or re‑examination of the goods by an officer; and\n (b) the taking of a correct account of the goods by an officer; and\n (c) the supervision, by an officer, of the packing of the goods.\n\n## Part 4—Tobacco, fuel, and delivery of certain goods without entry\n\n### Division 1—Simplified outline of this Part\n\n#### 19 Simplified outline of this Part\n\nThis Part deals with some particular kinds of goods.\n\nDivision 2 deals with tobacco. Australian tobacco leaf may be delivered for a purpose approved by the CEO, or if the tobacco leaf is to be destroyed and the CEO has approved the delivery. The Division also provides how to work out the amount of duty used to determine the amount of a penalty for various offences under the Act.\n\nDivision 3 deals with fuel. A notice under section 77L of the Act must include particular words. The Division also sets out circumstances in which a notice under that section is not required, and explains how to convert measurements of LPG and compressed natural gas.\n\nDivision 4 provides conditions for the delivery for home consumption, without entry, of stabilised crude petroleum oil and condensate.\n\n### Division 2—Matters relating to tobacco\n\n#### 20 Delivery of Australian tobacco leaf\n\n For section 164 of the Act, Australian tobacco leaf may be delivered:\n (a) for a purpose approved by the CEO; or\n (b) if:\n (i) it is to be destroyed; and\n (ii) the CEO has approved the delivery.\n\n> Note: Examples of purposes that might be approved by the CEO are medical purposes, scientific purposes, horticultural purposes and agricultural purposes.\n\n#### 21 Amount of duty to determine the amount of a penalty\n\n (1) This section sets out how to work out the amount of duty that is to be used to determine the amount of a penalty relating to a quantity of tobacco leaf.\n\n> Note: This section is made for paragraph (b) of the penalty in each of subsections 28(1), 30(1), 31(1), 33(1), 35(1), 39K(2) and (3), 39M(2), 44(4) and (8), 117C(1), 117D(1), 117F(1) and 117H(1) of the Act.\n\n (2) If the tobacco leaf was seized in a bale, the amount of duty is worked out using the formula:\n ![Start formula open bracket Weight minus 2 close bracket times Rate end formula](image.002.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight ‑ 2 means the gross weight of the bale and the tobacco leaf, in kilograms, minus 2 kilograms.\n\n (3) If:\n (a) the tobacco leaf was not seized; and\n (b) there is sufficient evidence to show that the quantity of tobacco leaf was in a bale;\n the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means 100 kilograms.\n\n (4) If the tobacco leaf was seized in unbaled form, the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means the weight of the tobacco leaf, in kilograms.\n\n (5) If:\n (a) the tobacco leaf was not seized; and\n (b) there is sufficient evidence to show that the quantity of tobacco leaf was in unbaled form;\n the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means the weight of the tobacco leaf, in kilograms, as shown by the evidence.\n\n### Division 3—Matters relating to fuel\n\n#### 22 Sales or supplies of LPG to which LPG remission applies—contents of notice\n\n For subsection 77L(3) of the Act, a notice given under subsection 77L(2) of the Act must include the words “Not to be used, or supplied, for transport use. Penalties apply.”.\n\n#### 23 Sales or supplies of LPG to which LPG remission applies—circumstances when notice is not required\n\n For subsection 77L(4) of the Act, a notice is not required to be given in any of the following circumstances:\n (a) the LPG is being supplied in, or into, a container that can contain no more than 210 kilograms of LPG;\n (b) the LPG:\n (i) is being supplied to residential premises (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999); and\n (ii) is not being supplied, in part or in full, for the purpose of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999).\n\n#### 24 Conversion of measurements of LPG and compressed natural gas\n\n Converting measurements of LPG\n (1) For the purposes of the Excise Acts and for determining a person’s liability to pay duty, a quantity of LPG may be converted to litres at the rate of 1 kilogram of LPG to 1.885 litres of LPG if the quantity of LPG:\n (a) is entered for home consumption as a quantity measured in kilograms; and\n (b) is not measured using volumetric measurement equipment to calculate the amount of duty.\n (2) If:\n (a) a person’s first dealing with a quantity of LPG in a financial year, for the purpose of determining the person’s liability to pay duty on LPG in the financial year, uses kilograms or litres; and\n (b) the person proposes to deal with another quantity of LPG in that financial year, for the same purpose in that financial year, using the other unit of measurement;\n the CEO is not required to accept the other unit of measurement, but may give the person permission to use the other unit.\n Converting measurements of compressed natural gas\n (3) For the purposes of the Excise Acts, a quantity of compressed natural gas that is measured in megajoules may be converted to kilograms at the rate of 1 megajoule of compressed natural gas to 0.01893 kilograms of compressed natural gas.\n\n### Division 4—Delivery of stabilised crude petroleum oil and condensate without entry\n\n#### 25 Delivery of stabilised crude petroleum oil and condensate for home consumption without entry\n\n (1) For subparagraph 61C(1)(b)(ii) of the Act, the following goods are prescribed:\n (a) stabilised crude petroleum oil to which item 20 of the Schedule to the Excise Tariff Act 1921 applies;\n (b) condensate to which item 21 of the Schedule to the Excise Tariff Act 1921 applies.\n (2) For paragraph 61C(3)(d) of the Act, the following conditions are prescribed for those goods:\n (a) that the person gives the CEO a return, in the approved form, on the day of each calendar month specified by the CEO in the person’s permission;\n (b) that the return includes particulars about the goods that have, during the previous month, been delivered into home consumption under the permission.\n\n## Part 5—Duty free shops\n\n### Division 1—Simplified outline of this Part\n\n#### 26 Simplified outline of this Part\n\nThis Part deals with permission for excisable goods sold in an outwards duty free shop, or an inwards duty free shop, to be delivered to, and exported by, relevant travellers.\n\nThe CEO may give permission if an application is made in an approved form and certain pre‑conditions are satisfied.\n\nPermission may be revoked if a particular condition is not complied with, or revocation is necessary for the protection of the revenue or for ensuring compliance with the Excise Acts. For a permission in relation to an inwards duty free shop, the permission may also be revoked if the lease, licence or authority to operate the shop has expired or been cancelled.\n\nDivision 3 sets out conditions to which a permission in relation to goods sold in an outwards duty free shop is subject. Divisions 4 and 5 set out additional conditions for off‑airport duty free shops and on‑airport duty free shops. Subdivision B of Division 7 sets out conditions to which a permission in relation to goods sold in an inwards duty free shop is subject.\n\nDivision 6 deals with proof of the export of goods purchased at off‑airport duty free shops. It also includes special provisions relating to the purchase of liquids, aerosols, gels, creams and pastes (known as LAG products) at off‑airport duty free shops.\n\n### Division 2—Permission for outwards duty free shops\n\n#### 27 Circumstances in which permission may be given—application\n\n For subsection 61D(2) of the Act, the CEO may give permission in relation to an outwards duty free shop only if an application for permission is made in the approved form.\n\n#### 28 Matters to be taken into account—off‑airport duty free shop\n\n For subsection 61D(2) of the Act, when deciding whether to give permission in relation to an off‑airport duty free shop, the CEO must take into account whether the proprietor of the shop to which the permission would relate is likely to be able to comply with the conditions set out in sections 37 and 38 of this instrument.\n\n#### 29 Period of effect of permission\n\n For subsection 61D(2) of the Act, if permission is given, the permission has effect:\n (a) starting on the day when the permission is given; and\n (b) for the period specified in the permission.\n\n#### 30 Revocation of permission\n\n (1) This section is made for subsection 61D(13) of the Act.\n (2) Each of the following are grounds on which a permission in relation to an outwards duty free shop may be revoked:\n (a) that a condition:\n (i) to which the permission is subject; and\n (ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;\n has not been complied with;\n (b) that revocation of the permission is necessary:\n (i) for the protection of the revenue; or\n (ii) for ensuring compliance with the Excise Acts.\n\n### Division 3—Conditions for outwards duty free shops\n\n#### 31 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an outwards duty free shop is subject.\n\n#### 32 Arrangements and proof of travel and export\n\n (1) The proprietor of the shop must not sell the goods to a person who is in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has shown to the proprietor a ticket, or other document approved by the CEO under paragraph 61D(7)(b) of the Act, that shows that the person is entitled to make the traveller’s relevant flight or relevant voyage.\n (2) The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has given the proprietor, orally or in writing, the particulars of the intended exportation of the goods by the person required under paragraph 36(1)(b) or 45(1)(b); and\n (c) the agreement is subject to the condition that the sale takes place in the shop.\n (3) The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document approved by the CEO under paragraph 61D(7)(b) of the Act, that confirms the particulars, mentioned in paragraph (2)(b), that were given to the proprietor.\n (4) The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to the relevant traveller are:\n (a) to be transferred to the proprietor, or an employee or agent of the proprietor, upon the return of the relevant traveller to Australia; or\n (b) to remain with the proprietor or an employee or agent of the proprietor.\n\n#### 33 Recognition of obligations\n\n A relevant traveller to whom the goods are sold in the shop must, at or before the time of delivery of the goods, sign a recognition, in the approved form, of the traveller’s obligations concerning the export of the goods.\n\n### Division 4—Additional conditions for off‑airport duty free shops\n\n#### Subdivision A—Preliminary\n\n#### 34 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an off‑airport duty free shop is subject.\n\n#### Subdivision B—Conditions for proprietor of shop\n\n#### 35 Delivery of goods\n\n (1) The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller earlier than the 60th day before the day on which, according to the ticket or other document shown to the proprietor under paragraph 32(1)(b) or subsection 32(3), the traveller’s relevant flight or relevant voyage is to depart.\n (2) The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller unless they are enclosed in a package:\n (a) that is sealed in such a manner that the goods cannot be removed from it without the seal being broken; and\n (b) if the package is of a size that it may (in accordance with the conditions applying to the relevant traveller on the relevant flight or relevant voyage) be carried in the cabin of the aircraft or ship—that is transparent enough for the goods to be easily identified without the seal of the package being broken.\n\n#### 36 Invoice for goods to be delivered\n\n (1) At the time of the sale of the goods that are to be delivered from the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in triplicate, specifying the following:\n (a) the name and usual residential address of the relevant traveller;\n (b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller:\n (i) the date of departure;\n (ii) the airport or wharf of departure;\n (iii) for a relevant flight—the flight number or other designation of the flight;\n (iv) for a relevant voyage—the name of the ship and the number or other designation of the voyage;\n (v) the number or other identification of the traveller’s ticket or other document approved by the CEO for paragraph 61D(7)(b) of the Act;\n (c) a precise description of the goods, including:\n (i) the quantity, in figures, of each item of the goods; and\n (ii) the total number, in words, of the items mentioned in the invoice; and\n (iii) the sale amount, in figures, of each item or quantity of items; and\n (iv) the total sale amount of those items and quantities of items.\n (2) The invoice must be one of a series of sequentially numbered invoices.\n (3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.\n (4) After preparing the invoice, the proprietor must:\n (a) place one copy with the goods inside the package mentioned in subsection 35(2); and\n (b) place one copy in a waterproof envelope and attach that envelope securely to the outside of the package; and\n (c) retain one copy in the proprietor’s own records.\n (5) For a package mentioned in paragraph 35(2)(b), the copy of the invoice mentioned in paragraph (4)(a) must be positioned so that it may be read without the seal of the package being broken.\n\n#### 37 Giving information to the CEO\n\n (1) The condition in this section applies if the CEO requires the proprietor of the shop to comply with the condition in a particular case.\n (2) The proprietor must give to the CEO the following information about a sale of the goods from the shop to a relevant traveller:\n (a) the name of the shop;\n (b) the name of the relevant traveller;\n (c) the date and time of departure of the traveller’s relevant flight or relevant voyage;\n (d) for a relevant flight—the number or other designation of the flight;\n (e) for a relevant voyage—the name of the ship and the number or other designation of the voyage;\n (f) a full description of any item of the goods included in the sale having a sale amount of at least $500;\n (g) the total number of items of the goods included in the sale;\n (h) the total number of packages mentioned in subsection 35(2) in which the goods included in the sale are packed;\n (i) the total number of the packages that are packages mentioned in paragraph 35(2)(b);\n (j) the total number of the packages that are not packages mentioned in paragraph 35(2)(b);\n (k) the invoice numbers for all invoices relating to the sale.\n (3) The proprietor must give the information to the CEO:\n (a) before the date of departure mentioned in paragraph (2)(c); and\n (b) in a manner approved by the CEO.\n\n#### 38 Packages to be examined\n\n (1) This section applies in relation to a package mentioned in subsection 35(2) that is prepared by the proprietor of the shop for a relevant traveller.\n (2) If the package:\n (a) is surrendered by the relevant traveller for carriage otherwise than in the cabin of the aircraft or ship; or\n (b) is taken by the relevant traveller into a departure area;\n the proprietor must, at the point of surrender or within the departure area, cause the package to be examined to check whether it remains sealed and whether it has been tampered with.\n (3) If the package remains sealed and has not been tampered with, the proprietor must cause the copy of the invoice mentioned in paragraph 36(4)(b) to be removed from the package.\n (4) Subsection (5) applies if:\n (a) the package is no longer sealed or has been otherwise tampered with; or\n (b) the copy of the invoice enclosed in the package does not correspond with the copy of the invoice that was attached to the package; or\n (c) the copy of the invoice that was required to be enclosed in the package is not enclosed; or\n (d) the copy of the invoice that was required to be attached to the package is not attached; or\n (e) the goods enclosed in the package are not as specified in the copy of the invoice enclosed in, or attached to, the package.\n (5) The proprietor must give to the CEO a notice specifying:\n (a) the name of the relevant traveller; and\n (b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller:\n (i) the date and time of the departure of the flight or voyage;\n (ii) for a relevant flight—the number or other designation of the flight;\n (iii) for a relevant voyage—the name of the ship and the number or other designation of the voyage; and\n (c) the nature of the discrepancy identified under subsection (4).\n\n#### 39 Giving a return and paying excise duty\n\n (1) The proprietor of the shop must comply with this section within 21 working days of the shop after the end of a month.\n (2) The proprietor must lodge with the CEO a return setting out the following:\n (a) the name of the shop;\n (b) the invoice number of each invoice:\n (i) prepared in accordance with section 36 for the goods delivered from the shop for export; and\n (ii) that specifies under that section a date of departure that is in the month; and\n (iii) a copy of which was not removed during the month in accordance with subsection 38(3) from a package containing the goods;\n (c) the invoice number of each invoice:\n (i) that meets the requirements of subparagraphs (b)(i) and (ii); and\n (ii) a copy of which was removed during the month in accordance with subsection 38(3); and\n (iii) for which an electronic record has not been provided in accordance with section 46;\n (d) for each invoice mentioned in paragraph (b) or (c):\n (i) the particulars required to be set out in the invoice; and\n (ii) the amount of excise duty payable for the goods to which the invoice relates.\n (3) The proprietor must pay to the CEO an amount equal to the sum of the amounts of excise duty specified in the return.\n\n#### Subdivision C—Conditions for relevant traveller\n\n#### 40 Application of Subdivision\n\n This Subdivision applies to:\n (a) a relevant traveller to whom the goods were sold; and\n (b) the proprietor of the shop in which the goods were sold.\n\n#### 41 Package not to be interfered with\n\n (1) If an invoice is attached to the outside of a package which contains the goods, the relevant traveller must not:\n (a) remove, alter or otherwise interfere with the invoice; or\n (b) allow the invoice to be removed, altered or interfered with (except as required or authorised by or under the Act).\n (2) The relevant traveller must not, before the exportation of the goods:\n (a) break the seals on, or otherwise tamper with the integrity of, a package which contains the goods; or\n (b) allow (except as required or authorised by or under the Act):\n (i) the seals to be broken on a package containing the goods; or\n (ii) the integrity of a package containing the goods to be otherwise tampered with.\n\n#### 42 Package to be examined\n\n (1) This section applies if the relevant traveller:\n (a) surrenders a package containing the goods for carriage otherwise than in the cabin of an aircraft or ship; or\n (b) takes a package containing the goods into a departure area.\n (2) The relevant traveller must:\n (a) present the package, sealed and with the copy of the invoice attached, to the proprietor, or an employee or agent of the proprietor; and\n (b) permit the proprietor, or the employee or agent of the proprietor, to examine the package and to remove the copy of the invoice.\n\n#### 43 If goods are not exported as intended\n\n (1) If the relevant traveller does not export the goods on the relevant flight or the relevant voyage specified in the invoice for the goods, the relevant traveller must notify the proprietor by noon on the next working day of the shop after the date of departure (the original departure date) specified in the invoice.\n (2) If the relevant traveller intends to export the goods on a subsequent flight that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:\n (a) notify the proprietor of that intention;\n (b) provide the proprietor with the following:\n (i) the flight number or other designation of the flight;\n (ii) particulars of the intended date and time of departure of that flight.\n (3) If the relevant traveller intends to export the goods on a subsequent voyage that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:\n (a) notify the proprietor of that intention;\n (b) provide the proprietor with the following:\n (i) the name of the ship and voyage number or other designation of the voyage;\n (ii) particulars of the intended date and time of departure of that voyage.\n (4) If the relevant traveller does not intend to export the goods as mentioned in subsection (2) or (3), the relevant traveller must:\n (a) notify the proprietor accordingly; and\n (b) return the goods to the shop no later than the close of business of the shop on the second working day of the shop after the departure time on the original departure date.\n (5) Subsection (6) applies if:\n (a) the relevant traveller notifies the proprietor under subsection (2) or (3) of the intention to export the goods on a subsequent flight or voyage; and\n (b) the relevant traveller does not so export the goods.\n (6) The relevant traveller must:\n (a) no later than noon on the next working day of the shop after the date of departure specified in the notice of intention under paragraph (2)(a) or (3)(a), notify the proprietor that the goods have not been so exported; and\n (b) no later than the close of business of the shop on the second working day after that specified date of departure, return the goods to the shop.\n\n### Division 5—Additional conditions for on‑airport duty free shops\n\n#### 44 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an on‑airport duty free shop is subject.\n\n#### 45 Invoice for goods\n\n (1) At the time of the sale of the goods at the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in duplicate, specifying the following:\n (a) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the name and usual residential address of the relevant traveller;\n (b) the following particulars about the relevant flight for the intended exportation of the goods by the relevant traveller:\n (i) the date of departure;\n (ii) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the airport of departure;\n (iii) the flight number or other designation of the flight;\n (c) a precise description of the goods, including:\n (i) the quantity of each item of the goods; and\n (ii) the sale amount of each item or quantity of items; and\n (iii) the total sale amount of those items and quantities of items.\n (2) The invoice must be one of a series of sequentially numbered invoices.\n (3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.\n (4) After preparing an invoice, the proprietor of the shop must:\n (a) place one copy with the goods that are to be delivered to the relevant traveller; and\n (b) retain one copy in the proprietor’s own records.\n\n### Division 6—Other matters relating to outwards duty free shops\n\n#### 46 Proof of export of goods—off‑airport duty free shops\n\n (1) This section is made for paragraph 61D(10)(b) of the Act and applies in relation to an off‑airport duty free shop.\n (2) The way for providing proof is by providing an electronic record of the invoice number of each invoice for which a copy was removed, in accordance with subsection 38(3), from the package in which the goods are enclosed.\n (3) The time for providing proof is 10 working days of the shop after the date of departure of the relevant traveller mentioned in that paragraph.\n\n#### 47 Sealed bag arrangements for LAG products—off‑airport duty free shops\n\n (1) This section applies if:\n (a) a person purchases a liquid, aerosol, gel, cream or paste (a LAG product) at an off‑airport duty free shop; and\n (b) the delivery and export of the LAG product is the subject of a permission under subsection 61D(2) of the Act; and\n (c) the permission is subject to a condition set out in section 38, 39, 41 or 42 of this instrument; and\n (d) the person deals with the LAG product in accordance with an arrangement (known as a “sealed bag arrangement”) that:\n (i) is administered by the Australian Taxation Office and the Department administered by the Minister administering Part XII of the Customs Act 1901; and\n (ii) is consistent with the requirements of Subdivision 4.1.1A of the Aviation Transport Security Regulations 2005.\n (2) The delivery and export of the LAG product is taken to comply with the conditions in subsections 32(1) to (3) and Subdivisions B and C of Division 4.\n\n### Division 7—Inwards duty free shops\n\n#### Subdivision A—Permission for inwards duty free shops\n\n#### 48 Circumstances in which permission may be given—application\n\n (1) For subsection 61E(2) of the Act, the CEO may give permission in relation to an inwards duty free shop only if:\n (a) the applicant for the permission:\n (i) is the holder of a warehouse licence authorising the sale of airport shop goods at the inwards duty free shop; and\n (ii) has been granted a lease or licence, and an authority, to operate an inwards duty free shop on land within the airport; and\n (b) the application for permission is made in the approved form.\n (2) In this instrument:\n\n> airport shop goods has the same meaning as in section 61E of the Act.\n\n> warehouse licence has the same meaning as in section 61D of the Act.\n\n#### 49 Period of effect of permission\n\n For subsection 61E(2) of the Act, if permission is given, the permission has effect:\n (a) starting on the day when the permission is given; and\n (b) for the period specified in the permission.\n\n#### 50 Revocation of permission\n\n (1) This section is made for subsection 61E(11) of the Act.\n (2) Each of the following are grounds on which a permission in relation to an inwards duty free shop may be revoked:\n (a) that a condition:\n (i) to which the permission is subject; and\n (ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;\n has not been complied with;\n (b) that revocation of the permission is necessary:\n (i) for the protection of the revenue; or\n (ii) for ensuring compliance with the Excise Acts;\n (c) that a lease, licence or authority to operate the inwards duty free shop on land within the airport has expired or been cancelled.\n\n#### Subdivision B—Conditions for inwards duty free shops\n\n#### 51 Preliminary\n\n For subsection 61E(2) of the Act, this Subdivision sets out conditions to which a permission in relation to goods sold in an inwards duty free shop is subject.\n\n#### 52 Arrangements and proof of travel\n\n (1) The proprietor of the shop must not sell the goods to a person who is in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has shown to the proprietor a ticket, or other document, that shows that the person has arrived in Australia on an international flight.\n (2) The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:\n (a) the person is, or intends to be, a relevant traveller; and\n (b) the person has given the proprietor, orally or in writing:\n (i) the date of the person’s arrival or intended arrival in Australia; and\n (ii) the flight number or other designation of the international flight on which the person arrived or intends to arrive; and\n (c) the proprietor has informed the person of:\n (i) the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of excise duty; and\n (ii) the conditions with which, for the purposes of the Customs Acts (within the meaning of the Customs Act 1901), a relevant traveller must comply in relation to the purchase of goods at the shop; and\n (d) the agreement is subject to the condition that the sale takes place in the shop.\n (3) The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document, that confirms the information given to the proprietor under subparagraph (2)(b)(ii).\n (4) The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to that relevant traveller under the permission are:\n (a) to be transferred to the proprietor, or an employee or agent of the proprietor, after the relevant traveller has cleared customs; or\n (b) to remain with the proprietor or an employee or agent of the proprietor.\n\n#### 53 Signs to be displayed\n\n (1) The proprietor of the shop must display in the shop signs, in the approved form, that clearly state:\n (a) the conditions with which, for the purposes of the Excise Acts, a relevant traveller must comply in relation to the purchase of the goods at the shop; and\n (b) if alcoholic beverages or tobacco products are for sale in the shop—the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of excise duty.\n (2) The signs must be reasonably prominent and in enough numbers to give reasonable notice to relevant travellers of the matters mentioned in subsection (1).\n\n## Part 6—Stores, securities and samples\n\n### Division 1—Simplified outline of this Part\n\n#### 54 Simplified outline of this Part\n\nGenerally, ship’s stores that are liable to excise duty are alcoholic beverages and tobacco products. Liability may depend on the quantity of the goods and the circumstances in which they are purchased.\n\nThis Part also sets out what happens if a person has given the CEO a security under the Act and the CEO obtains a judgment against the person in relation to the security, and sets out procedures for taking samples of material and goods.\n\n### Division 2—Stores, securities and samples\n\n#### 55 Ship’s stores liable to excise duty\n\n (1) For subsection 160A(1) of the Act, this section sets out ship’s stores that are liable to excise duty.\n (2) The ship’s stores liable to excise duty are those consisting of:\n (a) alcoholic beverages (other than beer) sold to a passenger or member of the crew of a ship, other than by the glass or nip; or\n (b) cigars sold to a passenger or to a member of the crew of a ship, other than by the individual packet, tin or box containing 25 or less cigars; or\n (c) cigarettes sold to a passenger or to a member of the crew of a ship, other than by the individual packet or tin containing 50 or less cigarettes; or\n (d) tobacco products (other than those mentioned in paragraphs (b) and (c)) sold to a passenger or to a member of the crew of a ship in a quantity that exceeds 120 grams in weight; or\n (e) alcoholic beverages (including beer), cigarettes, cigars or other tobacco products sold to a person other than a passenger or a member of the crew of a ship.\n\n#### 56 Judgment in legal proceedings about a security\n\n (1) This section applies if:\n (a) a person has given the CEO a security under the Act; and\n (b) the CEO obtains a judgment against the person in legal proceedings about the security.\n (2) The CEO may retain as much of the security as is needed to satisfy the judgment and costs.\n (3) Any security retained becomes the property of the Commonwealth.\n (4) If the security does not satisfy the judgment and costs, the CEO may enforce the judgment to obtain payment of the balance remaining due under the judgment.\n (5) If the CEO is entitled to retain a security that is not cash, the CEO may dispose of the security:\n (a) by auction or private sale; or\n (b) in another manner that is, in the CEO’s opinion, most favourable to the person.\n (6) If the CEO disposes of a security under subsection (5):\n (a) the net proceeds of the disposal may be retained as described in subsection (2); and\n (b) a certificate:\n (i) signed by the CEO; and\n (ii) setting out the security disposed of and the net proceeds of the disposal;\n is taken to be proof of the disposal and the amount of the net proceeds.\n (7) The person is entitled to as much (if any) of a security as has not been retained by the CEO under this section if the security:\n (a) expires; or\n (b) is cancelled, discharged, released or satisfied.\n\n#### 57 Manner of taking samples\n\n (1) For section 106 of the Act, the manner in which a sample is to be taken by an officer is as follows:\n (a) the officer must, in the presence of the person (or an agent or employee of the person) from whom the sample is taken:\n (i) divide the sample into 3 equal parts; and\n (ii) label or mark, and securely seal, each part;\n (b) the officer must:\n (i) give one part to the person (or the person’s agent or employee); and\n (ii) deliver another part (the analyst’s part) to an analyst approved by the CEO; and\n (iii) retain the third part for any further examination.\n (2) For subparagraph (1)(b)(ii), the analyst’s part may be delivered to the analyst:\n (a) in person; or\n (b) by registered post; or\n (c) in another manner approved by the CEO.\n\n## Part 7—Transitional matters relating to the repeal of the Excise Regulations 1925\n\n#### 58 Things done under the Excise Regulations 1925\n\n (1) If:\n (a) a thing was done for a particular purpose under the Excise Regulations 1925 as in force immediately before those Regulations were repealed; and\n (b) the thing could be done for that purpose under this instrument;\n the thing has effect for the purposes of this instrument as if it had been done under this instrument.\n (2) Without limiting subsection (1), a reference in that subsection to a thing being done includes a reference to a notice, application or other instrument being given or made.\n\n#### 59 Application of the Excise Regulations 1925 to permissions under the Act\n\n (1) Despite the repeal of the Excise Regulations 1925, those Regulations (the old regulations) as in force immediately before they were repealed continue to apply in relation to a permission in force at that time under section 61C, 61D or 61E of the Act.\n (2) However, if the permission is amended after that time:\n (a) the old regulations cease to apply in relation to the permission when the amendment takes effect (the amendment time); and\n (b) from the amendment time, this instrument applies in relation to the permission as if the permission had been given after the repeal of the old regulations.\n (3) If an application for a permission under section 61C, 61D or 61E of the Act had been made before the repeal of the old regulations, but no decision had been made on the application at the time of the repeal, this instrument applies in relation to the application as if the application had been made after the repeal.\n\n## Part 8—Other application and transitional matters\n\n#### 60 Application provision relating to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017\n\n The amendments made by Schedule 1 to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017 apply in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2017.\n\n#### 61 Application provision relating to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018\n\n The amendments made by Part 1 of Schedule 1 to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018 apply in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2019.\n\n#### 62 Application and transitional provisions relating to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021\n\n (1) The amendments made by Schedule 1 to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021 apply in relation to alcoholic beverages that are entered for home consumption on or after 1 July 2021.\n (2) Treat the references in paragraphs (b), (c) and (e) of item 10 of the table in subclause 2(1) of Schedule 1 to “this item” as including references to “item 21 of the table in subclause 1(1) of Schedule 1, as in force before the commencement of the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021”.\n (3) Despite subsection (1), item 21 of the table in subclause 1(1) of Schedule 1 does not apply in relation to an alcoholic beverage entered for home consumption before 1 June 2021 unless excise duty is paid on the alcoholic beverage on or before 30 June 2021.\n (4) Despite subsection (1), item 21 of the table in subclause 1(1) of Schedule 1 applies in relation to an alcoholic beverage as if the reference in subparagraph (c)(i) of the item to $100,000 were a reference to $8,333 if:\n (a) the alcoholic beverage was entered for home consumption in the period beginning on 1 June 2021 and ending on 30 June 2021; and\n (b) excise duty is paid on the alcoholic beverage on or after 1 July 2021.\n\n#### 63 Application provision relating to the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024\n\n (1) The amendments made by the amending regulations (other than item 16) apply to goods on which excise duty is paid on or after 1 July 2024.\n (2) The amendment made by item 16 of the amending regulations, in relation to a remission of excise duty without an application in a circumstance mentioned in item 11 of the table in subclause 2(1) of Schedule 1 to this instrument, applies to goods on which excise duty is payable on or after 1 January 2025.\n (3) In this section:\n\n> amending regulations means the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024.\n\n#### 64 Application provision relating to the Excise Amendment (Remission Increase for Distillers and Brewers) Regulations 2025\n\n The amendments made by Schedule 1 to the Excise Amendment (Remission Increase for Distillers and Brewers) Regulations 2025 apply in relation to alcoholic beverages that are entered for home consumption on or after 1 July 2026.","sortOrder":73},{"sectionNumber":"48","sectionType":"section","heading":"Circumstances in which permission may be given—application","content":"#### 48 Circumstances in which permission may be given—application\n\n (1) For subsection 61E(2) of the Act, the CEO may give permission in relation to an inwards duty free shop only if:\n (a) the applicant for the permission:\n (i) is the holder of a warehouse licence authorising the sale of airport shop goods at the inwards duty free shop; and\n (ii) has been granted a lease or licence, and an authority, to operate an inwards duty free shop on land within the airport; and\n (b) the application for permission is made in the approved form.\n (2) In this instrument:\n\n> airport shop goods has the same meaning as in section 61E of the Act.\n\n> warehouse licence has the same meaning as in section 61D of the Act.","sortOrder":75},{"sectionNumber":"49","sectionType":"section","heading":"Period of effect of permission","content":"#### 49 Period of effect of permission\n\n For subsection 61E(2) of the Act, if permission is given, the permission has effect:\n (a) starting on the day when the permission is given; and\n (b) for the period specified in the permission.","sortOrder":76},{"sectionNumber":"50","sectionType":"section","heading":"Revocation of permission","content":"#### 50 Revocation of permission\n\n (1) This section is made for subsection 61E(11) of the Act.\n (2) Each of the following are grounds on which a permission in relation to an inwards duty free shop may be revoked:\n (a) that a condition:\n (i) to which the permission is subject; and\n (ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;\n has not been complied with;\n (b) that revocation of the permission is necessary:\n (i) for the protection of the revenue; or\n (ii) for ensuring compliance with the Excise Acts;\n (c) that a lease, licence or authority to operate the inwards duty free shop on land within the airport has expired or been cancelled.","sortOrder":77},{"sectionNumber":"51","sectionType":"section","heading":"Preliminary","content":"#### 51 Preliminary\n\n For subsection 61E(2) of the Act, this Subdivision sets out conditions to which a permission in relation to goods sold in an inwards duty free shop is subject.","sortOrder":79},{"sectionNumber":"52","sectionType":"section","heading":"Arrangements and proof of travel","content":"#### 52 Arrangements and proof of travel\n\n (1) The proprietor of the shop must not sell the goods to a person who is in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has shown to the proprietor a ticket, or other document, that shows that the person has arrived in Australia on an international flight.\n (2) The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:\n (a) the person is, or intends to be, a relevant traveller; and\n (b) the person has given the proprietor, orally or in writing:\n (i) the date of the person’s arrival or intended arrival in Australia; and\n (ii) the flight number or other designation of the international flight on which the person arrived or intends to arrive; and\n (c) the proprietor has informed the person of:\n (i) the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of excise duty; and\n (ii) the conditions with which, for the purposes of the Customs Acts (within the meaning of the Customs Act 1901), a relevant traveller must comply in relation to the purchase of goods at the shop; and\n (d) the agreement is subject to the condition that the sale takes place in the shop.\n (3) The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document, that confirms the information given to the proprietor under subparagraph (2)(b)(ii).\n (4) The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to that relevant traveller under the permission are:\n (a) to be transferred to the proprietor, or an employee or agent of the proprietor, after the relevant traveller has cleared customs; or\n (b) to remain with the proprietor or an employee or agent of the proprietor.","sortOrder":80},{"sectionNumber":"53","sectionType":"section","heading":"Signs to be displayed","content":"#### 53 Signs to be displayed\n\n (1) The proprietor of the shop must display in the shop signs, in the approved form, that clearly state:\n (a) the conditions with which, for the purposes of the Excise Acts, a relevant traveller must comply in relation to the purchase of the goods at the shop; and\n (b) if alcoholic beverages or tobacco products are for sale in the shop—the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of excise duty.\n (2) The signs must be reasonably prominent and in enough numbers to give reasonable notice to relevant travellers of the matters mentioned in subsection (1).","sortOrder":81},{"sectionNumber":"Part 6","sectionType":"part","heading":"Stores, securities and samples","content":"## Part 1—Preliminary\n\n### Division 1—Preliminary\n\n#### 1 Name\n\n This is the Excise Regulation 2015.\n\n#### 3 Authority\n\n This instrument is made under the Excise Act 1901.\n\n### Division 2—Simplified outline of this instrument\n\n#### 5 Simplified outline of this instrument\n\nThis instrument complements the Excise Act 1901 (the Act) by prescribing matters relating to excise.\n\nSection 78 of the Act sets up a framework for the remission, rebate and refund of excise duty. Part 2 of this instrument provides details of that framework, including the circumstances in which a remission, rebate or refund of excise duty may be made, and the amount of the remission, rebate or refund.\n\nSection 79 of the Act deals with drawback of excise duty. Part 3 of this instrument provides when drawback is, and is not, payable. The Part also prescribes the conditions to which the payment of drawback is subject.\n\nPart 4 of this instrument prescribes matters relating to particular goods, including tobacco leaf, LPG, compressed natural gas, stabilised crude petroleum oil and condensate. These matters relate to delivery, the amount of a penalty under the Act, notices, and the conversion of measurements.\n\nSections 61D and 61E of the Act set up a framework for permitting excisable goods sold in an outwards duty free shop, or an inwards duty free shop, to be delivered to, and exported by, relevant travellers. Part 5 of this instrument provides details of that framework, including the circumstances in which permission may be given or revoked, and conditions to which a permission is subject.\n\nPart 6 of this instrument prescribes which ship’s stores are liable to excise duty, and the manner in which samples of material and goods are to be taken. This Part also deals with what happens with a security if the CEO obtains judgment against a person in legal proceedings about the security.\n\nThis instrument replaces the Excise Regulations 1925. Part 7 provides transitional arrangements for the replacement of those regulations by this instrument.\n\n### Division 3—Definitions\n\n#### 6 Definitions\n\n> Note: A number of expressions used in this instrument are defined in the Act, including the following:\n\n (a) approved form;\n (b) CEO;\n (c) gaseous fuel.\n In this instrument:\n\n> Act means the Excise Act 1901.\n\n> airport shop goods: see subsection 48(2).\n\n> alcoholic beverage has the meaning given by section 77A of the Act.\n\n> alcohol manufacturer means a licensed manufacturer whose manufacturer licence authorises the manufacture of alcoholic beverages.\n\n> credited adjustment amount: see subclause 1(4) of Schedule 1.\n\n> departure area means a part of an airport or wharf that is set aside for the reception of relevant travellers who:\n\n (a) have complied with the laws of the Commonwealth relating to the departure of persons for places outside Australia; and\n (b) are yet to embark on an aircraft or ship for the relevant flight or relevant voyage concerned.\n\n> international flight:\n\n (a) in the case of a person leaving Australia—has the same meaning as in section 61D of the Act; and\n (b) in the case of a person entering Australia—has the same meaning as in section 61E of the Act.\n\n> inwards duty free shop has the same meaning as in section 61E of the Act.\n\n> off‑airport duty free shop means an outwards duty free shop other than an on‑airport duty free shop.\n\n> on‑airport duty free shop means an outwards duty free shop located in a departure area of an airport.\n\n> outwards duty free shop has the same meaning as in section 61D of the Act.\n\n> proprietor:\n\n (a) in relation to an outwards duty free shop—has the same meaning as in section 61D of the Act; and\n (b) in relation to an inwards duty free shop—has the same meaning as in section 61E of the Act.\n\n> relevant flight, in relation to a person who is a relevant traveller, means the international flight in relation to which the person is a relevant traveller.\n\n> relevant fuel: see subclause 1(2) of Schedule 1.\n\n> relevant traveller:\n\n (a) in the case of a person leaving Australia—has the same meaning as in section 61D of the Act; and\n (b) in the case of a person entering Australia—has the same meaning as in section 61E of the Act.\n\n> relevant voyage, in relation to a person who is a relevant traveller, means the international voyage (within the meaning of section 61D of the Act) in relation to which the person is a relevant traveller.\n\n> warehouse licence: see subsection 48(2).\n\n## Part 2—Remissions, rebates and refunds of excise duty\n\n### Division 1—Simplified outline of this Part\n\n#### 7 Simplified outline of this Part\n\nThis Part deals with the remission, rebate or refund of excise duty under the Act.\n\nThe CEO may make a remission, rebate or refund of excise duty in particular circumstances, which are set out in Division 2 and Schedule 1.\n\nSome of these circumstances require an application to be made for the remission, rebate or refund. The application must satisfy particular requirements, including being in the approved form. The CEO may require the applicant to provide records or give further information so that the CEO can verify that a circumstance applies. Some applications must be given to the CEO within a particular period.\n\nThe amount of a remission, rebate or refund of excise duty that may be made for a particular circumstance is set out in Division 4\\. The amount of a rebate or refund payable to a person may be set off against the whole, or part, of the person’s liability for excise duty.\n\n### Division 2—Circumstances for remission, rebate or refund\n\n#### 8 Circumstances for remission, rebate or refund of excise duty\n\n For paragraph 78(1)(b) of the Act, Schedule 1 prescribes circumstances in which a remission, rebate or refund of excise duty may be made by the CEO.\n\n> Note: An application is required in some circumstances (see Schedule 1).\n\n#### 9 Remission of excise duty—rounding down duty paid in cash\n\n For section 78 of the Act, if an amount of excise duty:\n (a) is to be paid in cash; and\n (b) is not a multiple of 5 cents;\n remission of the number of cents in excess of the next lower multiple of 5 cents may be made.\n\n### Division 3—Application for remission, rebate or refund\n\n#### 10 Application for remission, rebate or refund of excise duty\n\n (1) For clause 1 of Schedule 1, an application for a remission, rebate or refund of excise duty must:\n (a) be in the approved form; and\n (b) state, as far as practicable, the nature and particulars of the claim; and\n (c) be given to the CEO.\n (2) For the purpose of enabling the CEO to verify that a circumstance applies, or applied, in relation to goods to which an application relates:\n (a) the CEO may require the applicant to provide records or to give further information, or both; and\n (b) the applicant must comply with the requirement.\n\n#### 11 Period for making an application for refund or rebate of excise duty\n\n An application under section 10 for a refund or rebate of excise duty in a circumstance mentioned in an item in the following table must be given to the CEO within the period mentioned in the item.\n\n```html\n

Period for making an application for a refund or rebate of excise duty

Item

Circumstance

Period for giving application

1

A circumstance mentioned in item 1, 2, 3, 4 or 5 of the table in subclause 1(1) of Schedule 1.

Within:

(a) unless paragraph (b) applies—4 years after the day when the excise duty is paid; or

(b) if the application relates to goods that are tobacco products—12 months after the day when the excise duty is paid.

2

A circumstance mentioned in item 6 of the table in subclause 1(1) of Schedule 1.

Within:

(a) unless paragraph (b) applies—4 years after the day when the relevant by‑law is made; or

(b) if the application relates to goods that are tobacco products—12 months after the day when the relevant by‑law is made.

2A

A circumstance mentioned in item 7 or 7A of the table in subclause 1(1) of Schedule 1.

If the application relates to goods other than tobacco products—within 4 years after the day when the excise duty is paid.

3

A circumstance mentioned in item 9 or 10 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the end of the financial year in which the excise duty is paid.

4

A circumstance mentioned in item 11 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the final VOLWARE price for the month, from which the credited adjustment amount mentioned in the item is derived, is determined under subsection 7(3) of the Petroleum Excise (Prices) Act 1987.

5

A circumstance mentioned in item 12 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the relevant determination of the final VOLWARE price is amended as mentioned in the item.

5A

A circumstance mentioned in item 18 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the excise duty is paid.

6

A circumstance mentioned in item 22 of the table in subclause 1(1) of Schedule 1.

Within 4 years after the day when the excise duty is paid.

\n```\n\n### Division 4—Amount of remission, rebate or refund\n\n#### 12 Amount of remission, rebate or refund of excise duty\n\n (1) This section is made for subsection 78(2) of the Act.\n (2) The amount of a remission, rebate or refund of excise duty that may be made in a circumstance mentioned in an item of the following table is the amount mentioned in the item.\n\n```html\n

Amount of remission, rebate or refund in a circumstance

Item

Circumstance

Amount

1A

A circumstance mentioned in item 7A of the table in subclause 1(1) of Schedule 1.

The amount that is worked out under subsection (4) of this section.

1

A circumstance mentioned in item 8 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between the amount of duty paid and the correct amount of duty.

2

A circumstance mentioned in item 9 of the table in subclause 1(1) of Schedule 1.

The amount that is the whole of the duty paid.

3

A circumstance mentioned in item 10 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between:

(a) the amount of duty paid; and

(b) the amount of the duty ascertained at the end of the relevant financial year under whichever of section 6B, 6C, 6CA or 6D of the Excise Tariff Act 1921 applies.

4

A circumstance mentioned in item 11 of the table in subclause 1(1) of Schedule 1.

The amount that is equal to the negative amount mentioned in the item.

6

A circumstance mentioned in item 22 of the table in subclause 1(1) of Schedule 1.

The amount that is the difference between:

(a) the amount of duty paid; and

(b) the amount that is payable due to the amendments mentioned in the item.

7

A circumstance mentioned in item 10 of the table in subclause 2(1) of Schedule 1.

The amount that is the whole of the duty payable.

\n```\n\n Rebate or refund set off against liability for excise duty\n (3) The amount of a rebate or refund of excise duty that is payable to a person:\n (a) may be set off against the whole, or part, of that person’s liability for excise duty; and\n (b) if the amount is set off as described in paragraph (a)—is taken to have been paid to the person.\n Refund amount for recovered fuel vapour\n (4) For item 1A of the table in subsection (2), the amount of refund that is payable to a person is equal to the sum of:\n (a) the amount of that duty that was paid on the quantity of goods classified to subitems 10.5, 10.6 and 10.7 of the Schedule to the Excise Tariff Act 1921; and\n (b) the amount of that duty that was paid on so much of the quantity of goods classified to subitems 10.10 and 10.12 of the Schedule to the Excise Tariff Act 1921 as does not exceed twice the quantity of goods mentioned in paragraph (a) of this subsection;\n multiplied by 0.0006442.\n\n> Note: Example: If excise duty was paid on 100,000 litres of gasoline (subitem 10.5) and 500,000 litres of diesel (subitem 10.10), and an application for a refund is made, the refund amount is the amount of duty that was paid on 100,000 litres of gasoline and 200,000 litres of diesel, multiplied by 0.0006442.\n\n## Part 3—Drawback of excise duty\n\n### Division 1—Simplified outline of this Part\n\n#### 13 Simplified outline of this Part\n\nThis Part allows drawback of excise duty to be paid on the exportation of excisable goods for which excise duty has been paid.\n\nThe CEO may approve payment of drawback. If the CEO decides not to approve payment of drawback, the CEO must give a notice of the decision to the person claiming drawback. The notice must also state that the person may object to the decision.\n\nDrawback of excise duty is not payable for some goods. It is also not payable if excise duty has been refunded, or if goods are re‑landed in Australia after exportation.\n\nGenerally, drawback of excise duty is not payable unless certain conditions have been met. These conditions are set out in Division 3.\n\n### Division 2—Drawback of excise duty\n\n#### 14 Drawback of excise duty on goods\n\n (1) For section 79 of the Act, drawback of excise duty may be paid, in accordance with this Part, on the exportation of excisable goods for which excise duty has been paid.\n (2) The CEO may approve payment of drawback for the goods.\n (3) If the CEO decides not to approve payment of drawback for the goods, the CEO must, no later than 30 days after the date of the decision, give the person claiming the drawback a notice that:\n (a) sets out the decision; and\n (b) includes a statement to the effect that the person may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, to the decision.\n (4) Failure to comply with subsection (3) does not affect the validity of the decision.\n\n#### 15 When drawback of excise duty is not payable\n\n (1) Drawback of excise duty is not payable on the following:\n (a) stabilized crude petroleum oil;\n (b) condensate;\n (c) liquid petroleum obtained from naturally occurring petroleum gas.\n (2) Drawback of excise duty is not payable on the exportation of goods if:\n (a) the excise duty paid on the goods has been refunded; or\n (b) after exportation, the goods are re‑landed in Australia; or\n (c) the goods are relevant fuel.\n\n### Division 3—Conditions relating to drawback\n\n#### 16 Conditions relating to drawback of excise duty—general\n\n (1) Drawback of excise duty is not payable on the exportation of goods unless the conditions set out in the following table are met.\n\n```html\n

Conditions relating to drawback of excise duty

Item

Condition

1

Before exportation:

(a) the owner of the goods gives to the CEO a notice, in the approved form, of the owner’s intention to claim drawback on the exportation; and

(b) the goods are available at all reasonable times for examination by an officer.

2

Records are available at all reasonable times for examination by an officer, that show:

(a) that excise duty has been paid on the goods; and

(b) relevant details of the receipt, use and disposal of the goods by the owner.

3

A claim for drawback of excise duty paid on the goods:

(a) is in the approved form; and

(b) is given by the owner of the goods to the CEO after the exportation but no later than 12 months after the day on which the goods are exported.

4

The claim for drawback sets out:

(a) the amount of the claim; and

(b) a statement that, to the best of the knowledge, information and belief of the owner of the goods, the goods have not been, and are not intended to be, re‑landed in Australia; and

(c) such other information as the approved form requires.

5

The amount of the drawback:

(a) is at least $50; or

(b) meets the following requirements:

(i) the amount is claimed at the same time, and in the same approved form, as another claim or claims made by the owner of the goods for drawback on the exportation of other goods;

(ii) together the claims result in an aggregate amount of drawback of at least $50.

\n```\n\n (2) The CEO may:\n (a) in writing, exempt the owner of the goods from the application of item 1 of the table in subsection (1); or\n (b) approve payment of drawback in relation to the goods mentioned in item 1 of the table in subsection (1) even though a notice of intention was not given to the CEO as required by that item.\n (3) For item 3 of the table in subsection (1), the amount of the claim must not exceed the amount of excise duty paid on the goods.\n\n#### 17 Additional conditions relating to drawback of excise duty—examining, packing, securing and marking goods\n\n (1) If the owner of goods has given to the CEO a notice of intention to claim drawback on the exportation of goods under item 1 of the table in subsection 16(1), the CEO may, by notice in writing to the owner of the goods, require the owner to deal with the goods as directed by the CEO.\n (2) If the CEO has given notice under subsection (1) to the owner of goods, drawback of excise duty is not payable on the exportation of the goods unless the owner has complied with the directions of the CEO.\n\n#### 18 Assistance to be given to officers\n\n A person who intends to claim drawback on the exportation of goods must, by all reasonable means, facilitate:\n (a) the examination or re‑examination of the goods by an officer; and\n (b) the taking of a correct account of the goods by an officer; and\n (c) the supervision, by an officer, of the packing of the goods.\n\n## Part 4—Tobacco, fuel, and delivery of certain goods without entry\n\n### Division 1—Simplified outline of this Part\n\n#### 19 Simplified outline of this Part\n\nThis Part deals with some particular kinds of goods.\n\nDivision 2 deals with tobacco. Australian tobacco leaf may be delivered for a purpose approved by the CEO, or if the tobacco leaf is to be destroyed and the CEO has approved the delivery. The Division also provides how to work out the amount of duty used to determine the amount of a penalty for various offences under the Act.\n\nDivision 3 deals with fuel. A notice under section 77L of the Act must include particular words. The Division also sets out circumstances in which a notice under that section is not required, and explains how to convert measurements of LPG and compressed natural gas.\n\nDivision 4 provides conditions for the delivery for home consumption, without entry, of stabilised crude petroleum oil and condensate.\n\n### Division 2—Matters relating to tobacco\n\n#### 20 Delivery of Australian tobacco leaf\n\n For section 164 of the Act, Australian tobacco leaf may be delivered:\n (a) for a purpose approved by the CEO; or\n (b) if:\n (i) it is to be destroyed; and\n (ii) the CEO has approved the delivery.\n\n> Note: Examples of purposes that might be approved by the CEO are medical purposes, scientific purposes, horticultural purposes and agricultural purposes.\n\n#### 21 Amount of duty to determine the amount of a penalty\n\n (1) This section sets out how to work out the amount of duty that is to be used to determine the amount of a penalty relating to a quantity of tobacco leaf.\n\n> Note: This section is made for paragraph (b) of the penalty in each of subsections 28(1), 30(1), 31(1), 33(1), 35(1), 39K(2) and (3), 39M(2), 44(4) and (8), 117C(1), 117D(1), 117F(1) and 117H(1) of the Act.\n\n (2) If the tobacco leaf was seized in a bale, the amount of duty is worked out using the formula:\n ![Start formula open bracket Weight minus 2 close bracket times Rate end formula](image.002.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight ‑ 2 means the gross weight of the bale and the tobacco leaf, in kilograms, minus 2 kilograms.\n\n (3) If:\n (a) the tobacco leaf was not seized; and\n (b) there is sufficient evidence to show that the quantity of tobacco leaf was in a bale;\n the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means 100 kilograms.\n\n (4) If the tobacco leaf was seized in unbaled form, the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means the weight of the tobacco leaf, in kilograms.\n\n (5) If:\n (a) the tobacco leaf was not seized; and\n (b) there is sufficient evidence to show that the quantity of tobacco leaf was in unbaled form;\n the amount of duty is worked out using the formula:\n ![Start formula Weight times Rate end formula](image.003.png)\n where:\n\n> rate means the rate of excise duty that applies, on the penalty day, to a kilogram of tobacco leaf that is manufactured into excisable goods and entered for home consumption.\n\n> weight means the weight of the tobacco leaf, in kilograms, as shown by the evidence.\n\n### Division 3—Matters relating to fuel\n\n#### 22 Sales or supplies of LPG to which LPG remission applies—contents of notice\n\n For subsection 77L(3) of the Act, a notice given under subsection 77L(2) of the Act must include the words “Not to be used, or supplied, for transport use. Penalties apply.”.\n\n#### 23 Sales or supplies of LPG to which LPG remission applies—circumstances when notice is not required\n\n For subsection 77L(4) of the Act, a notice is not required to be given in any of the following circumstances:\n (a) the LPG is being supplied in, or into, a container that can contain no more than 210 kilograms of LPG;\n (b) the LPG:\n (i) is being supplied to residential premises (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999); and\n (ii) is not being supplied, in part or in full, for the purpose of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999).\n\n#### 24 Conversion of measurements of LPG and compressed natural gas\n\n Converting measurements of LPG\n (1) For the purposes of the Excise Acts and for determining a person’s liability to pay duty, a quantity of LPG may be converted to litres at the rate of 1 kilogram of LPG to 1.885 litres of LPG if the quantity of LPG:\n (a) is entered for home consumption as a quantity measured in kilograms; and\n (b) is not measured using volumetric measurement equipment to calculate the amount of duty.\n (2) If:\n (a) a person’s first dealing with a quantity of LPG in a financial year, for the purpose of determining the person’s liability to pay duty on LPG in the financial year, uses kilograms or litres; and\n (b) the person proposes to deal with another quantity of LPG in that financial year, for the same purpose in that financial year, using the other unit of measurement;\n the CEO is not required to accept the other unit of measurement, but may give the person permission to use the other unit.\n Converting measurements of compressed natural gas\n (3) For the purposes of the Excise Acts, a quantity of compressed natural gas that is measured in megajoules may be converted to kilograms at the rate of 1 megajoule of compressed natural gas to 0.01893 kilograms of compressed natural gas.\n\n### Division 4—Delivery of stabilised crude petroleum oil and condensate without entry\n\n#### 25 Delivery of stabilised crude petroleum oil and condensate for home consumption without entry\n\n (1) For subparagraph 61C(1)(b)(ii) of the Act, the following goods are prescribed:\n (a) stabilised crude petroleum oil to which item 20 of the Schedule to the Excise Tariff Act 1921 applies;\n (b) condensate to which item 21 of the Schedule to the Excise Tariff Act 1921 applies.\n (2) For paragraph 61C(3)(d) of the Act, the following conditions are prescribed for those goods:\n (a) that the person gives the CEO a return, in the approved form, on the day of each calendar month specified by the CEO in the person’s permission;\n (b) that the return includes particulars about the goods that have, during the previous month, been delivered into home consumption under the permission.\n\n## Part 5—Duty free shops\n\n### Division 1—Simplified outline of this Part\n\n#### 26 Simplified outline of this Part\n\nThis Part deals with permission for excisable goods sold in an outwards duty free shop, or an inwards duty free shop, to be delivered to, and exported by, relevant travellers.\n\nThe CEO may give permission if an application is made in an approved form and certain pre‑conditions are satisfied.\n\nPermission may be revoked if a particular condition is not complied with, or revocation is necessary for the protection of the revenue or for ensuring compliance with the Excise Acts. For a permission in relation to an inwards duty free shop, the permission may also be revoked if the lease, licence or authority to operate the shop has expired or been cancelled.\n\nDivision 3 sets out conditions to which a permission in relation to goods sold in an outwards duty free shop is subject. Divisions 4 and 5 set out additional conditions for off‑airport duty free shops and on‑airport duty free shops. Subdivision B of Division 7 sets out conditions to which a permission in relation to goods sold in an inwards duty free shop is subject.\n\nDivision 6 deals with proof of the export of goods purchased at off‑airport duty free shops. It also includes special provisions relating to the purchase of liquids, aerosols, gels, creams and pastes (known as LAG products) at off‑airport duty free shops.\n\n### Division 2—Permission for outwards duty free shops\n\n#### 27 Circumstances in which permission may be given—application\n\n For subsection 61D(2) of the Act, the CEO may give permission in relation to an outwards duty free shop only if an application for permission is made in the approved form.\n\n#### 28 Matters to be taken into account—off‑airport duty free shop\n\n For subsection 61D(2) of the Act, when deciding whether to give permission in relation to an off‑airport duty free shop, the CEO must take into account whether the proprietor of the shop to which the permission would relate is likely to be able to comply with the conditions set out in sections 37 and 38 of this instrument.\n\n#### 29 Period of effect of permission\n\n For subsection 61D(2) of the Act, if permission is given, the permission has effect:\n (a) starting on the day when the permission is given; and\n (b) for the period specified in the permission.\n\n#### 30 Revocation of permission\n\n (1) This section is made for subsection 61D(13) of the Act.\n (2) Each of the following are grounds on which a permission in relation to an outwards duty free shop may be revoked:\n (a) that a condition:\n (i) to which the permission is subject; and\n (ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;\n has not been complied with;\n (b) that revocation of the permission is necessary:\n (i) for the protection of the revenue; or\n (ii) for ensuring compliance with the Excise Acts.\n\n### Division 3—Conditions for outwards duty free shops\n\n#### 31 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an outwards duty free shop is subject.\n\n#### 32 Arrangements and proof of travel and export\n\n (1) The proprietor of the shop must not sell the goods to a person who is in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has shown to the proprietor a ticket, or other document approved by the CEO under paragraph 61D(7)(b) of the Act, that shows that the person is entitled to make the traveller’s relevant flight or relevant voyage.\n (2) The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has given the proprietor, orally or in writing, the particulars of the intended exportation of the goods by the person required under paragraph 36(1)(b) or 45(1)(b); and\n (c) the agreement is subject to the condition that the sale takes place in the shop.\n (3) The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document approved by the CEO under paragraph 61D(7)(b) of the Act, that confirms the particulars, mentioned in paragraph (2)(b), that were given to the proprietor.\n (4) The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to the relevant traveller are:\n (a) to be transferred to the proprietor, or an employee or agent of the proprietor, upon the return of the relevant traveller to Australia; or\n (b) to remain with the proprietor or an employee or agent of the proprietor.\n\n#### 33 Recognition of obligations\n\n A relevant traveller to whom the goods are sold in the shop must, at or before the time of delivery of the goods, sign a recognition, in the approved form, of the traveller’s obligations concerning the export of the goods.\n\n### Division 4—Additional conditions for off‑airport duty free shops\n\n#### Subdivision A—Preliminary\n\n#### 34 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an off‑airport duty free shop is subject.\n\n#### Subdivision B—Conditions for proprietor of shop\n\n#### 35 Delivery of goods\n\n (1) The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller earlier than the 60th day before the day on which, according to the ticket or other document shown to the proprietor under paragraph 32(1)(b) or subsection 32(3), the traveller’s relevant flight or relevant voyage is to depart.\n (2) The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller unless they are enclosed in a package:\n (a) that is sealed in such a manner that the goods cannot be removed from it without the seal being broken; and\n (b) if the package is of a size that it may (in accordance with the conditions applying to the relevant traveller on the relevant flight or relevant voyage) be carried in the cabin of the aircraft or ship—that is transparent enough for the goods to be easily identified without the seal of the package being broken.\n\n#### 36 Invoice for goods to be delivered\n\n (1) At the time of the sale of the goods that are to be delivered from the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in triplicate, specifying the following:\n (a) the name and usual residential address of the relevant traveller;\n (b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller:\n (i) the date of departure;\n (ii) the airport or wharf of departure;\n (iii) for a relevant flight—the flight number or other designation of the flight;\n (iv) for a relevant voyage—the name of the ship and the number or other designation of the voyage;\n (v) the number or other identification of the traveller’s ticket or other document approved by the CEO for paragraph 61D(7)(b) of the Act;\n (c) a precise description of the goods, including:\n (i) the quantity, in figures, of each item of the goods; and\n (ii) the total number, in words, of the items mentioned in the invoice; and\n (iii) the sale amount, in figures, of each item or quantity of items; and\n (iv) the total sale amount of those items and quantities of items.\n (2) The invoice must be one of a series of sequentially numbered invoices.\n (3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.\n (4) After preparing the invoice, the proprietor must:\n (a) place one copy with the goods inside the package mentioned in subsection 35(2); and\n (b) place one copy in a waterproof envelope and attach that envelope securely to the outside of the package; and\n (c) retain one copy in the proprietor’s own records.\n (5) For a package mentioned in paragraph 35(2)(b), the copy of the invoice mentioned in paragraph (4)(a) must be positioned so that it may be read without the seal of the package being broken.\n\n#### 37 Giving information to the CEO\n\n (1) The condition in this section applies if the CEO requires the proprietor of the shop to comply with the condition in a particular case.\n (2) The proprietor must give to the CEO the following information about a sale of the goods from the shop to a relevant traveller:\n (a) the name of the shop;\n (b) the name of the relevant traveller;\n (c) the date and time of departure of the traveller’s relevant flight or relevant voyage;\n (d) for a relevant flight—the number or other designation of the flight;\n (e) for a relevant voyage—the name of the ship and the number or other designation of the voyage;\n (f) a full description of any item of the goods included in the sale having a sale amount of at least $500;\n (g) the total number of items of the goods included in the sale;\n (h) the total number of packages mentioned in subsection 35(2) in which the goods included in the sale are packed;\n (i) the total number of the packages that are packages mentioned in paragraph 35(2)(b);\n (j) the total number of the packages that are not packages mentioned in paragraph 35(2)(b);\n (k) the invoice numbers for all invoices relating to the sale.\n (3) The proprietor must give the information to the CEO:\n (a) before the date of departure mentioned in paragraph (2)(c); and\n (b) in a manner approved by the CEO.\n\n#### 38 Packages to be examined\n\n (1) This section applies in relation to a package mentioned in subsection 35(2) that is prepared by the proprietor of the shop for a relevant traveller.\n (2) If the package:\n (a) is surrendered by the relevant traveller for carriage otherwise than in the cabin of the aircraft or ship; or\n (b) is taken by the relevant traveller into a departure area;\n the proprietor must, at the point of surrender or within the departure area, cause the package to be examined to check whether it remains sealed and whether it has been tampered with.\n (3) If the package remains sealed and has not been tampered with, the proprietor must cause the copy of the invoice mentioned in paragraph 36(4)(b) to be removed from the package.\n (4) Subsection (5) applies if:\n (a) the package is no longer sealed or has been otherwise tampered with; or\n (b) the copy of the invoice enclosed in the package does not correspond with the copy of the invoice that was attached to the package; or\n (c) the copy of the invoice that was required to be enclosed in the package is not enclosed; or\n (d) the copy of the invoice that was required to be attached to the package is not attached; or\n (e) the goods enclosed in the package are not as specified in the copy of the invoice enclosed in, or attached to, the package.\n (5) The proprietor must give to the CEO a notice specifying:\n (a) the name of the relevant traveller; and\n (b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller:\n (i) the date and time of the departure of the flight or voyage;\n (ii) for a relevant flight—the number or other designation of the flight;\n (iii) for a relevant voyage—the name of the ship and the number or other designation of the voyage; and\n (c) the nature of the discrepancy identified under subsection (4).\n\n#### 39 Giving a return and paying excise duty\n\n (1) The proprietor of the shop must comply with this section within 21 working days of the shop after the end of a month.\n (2) The proprietor must lodge with the CEO a return setting out the following:\n (a) the name of the shop;\n (b) the invoice number of each invoice:\n (i) prepared in accordance with section 36 for the goods delivered from the shop for export; and\n (ii) that specifies under that section a date of departure that is in the month; and\n (iii) a copy of which was not removed during the month in accordance with subsection 38(3) from a package containing the goods;\n (c) the invoice number of each invoice:\n (i) that meets the requirements of subparagraphs (b)(i) and (ii); and\n (ii) a copy of which was removed during the month in accordance with subsection 38(3); and\n (iii) for which an electronic record has not been provided in accordance with section 46;\n (d) for each invoice mentioned in paragraph (b) or (c):\n (i) the particulars required to be set out in the invoice; and\n (ii) the amount of excise duty payable for the goods to which the invoice relates.\n (3) The proprietor must pay to the CEO an amount equal to the sum of the amounts of excise duty specified in the return.\n\n#### Subdivision C—Conditions for relevant traveller\n\n#### 40 Application of Subdivision\n\n This Subdivision applies to:\n (a) a relevant traveller to whom the goods were sold; and\n (b) the proprietor of the shop in which the goods were sold.\n\n#### 41 Package not to be interfered with\n\n (1) If an invoice is attached to the outside of a package which contains the goods, the relevant traveller must not:\n (a) remove, alter or otherwise interfere with the invoice; or\n (b) allow the invoice to be removed, altered or interfered with (except as required or authorised by or under the Act).\n (2) The relevant traveller must not, before the exportation of the goods:\n (a) break the seals on, or otherwise tamper with the integrity of, a package which contains the goods; or\n (b) allow (except as required or authorised by or under the Act):\n (i) the seals to be broken on a package containing the goods; or\n (ii) the integrity of a package containing the goods to be otherwise tampered with.\n\n#### 42 Package to be examined\n\n (1) This section applies if the relevant traveller:\n (a) surrenders a package containing the goods for carriage otherwise than in the cabin of an aircraft or ship; or\n (b) takes a package containing the goods into a departure area.\n (2) The relevant traveller must:\n (a) present the package, sealed and with the copy of the invoice attached, to the proprietor, or an employee or agent of the proprietor; and\n (b) permit the proprietor, or the employee or agent of the proprietor, to examine the package and to remove the copy of the invoice.\n\n#### 43 If goods are not exported as intended\n\n (1) If the relevant traveller does not export the goods on the relevant flight or the relevant voyage specified in the invoice for the goods, the relevant traveller must notify the proprietor by noon on the next working day of the shop after the date of departure (the original departure date) specified in the invoice.\n (2) If the relevant traveller intends to export the goods on a subsequent flight that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:\n (a) notify the proprietor of that intention;\n (b) provide the proprietor with the following:\n (i) the flight number or other designation of the flight;\n (ii) particulars of the intended date and time of departure of that flight.\n (3) If the relevant traveller intends to export the goods on a subsequent voyage that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:\n (a) notify the proprietor of that intention;\n (b) provide the proprietor with the following:\n (i) the name of the ship and voyage number or other designation of the voyage;\n (ii) particulars of the intended date and time of departure of that voyage.\n (4) If the relevant traveller does not intend to export the goods as mentioned in subsection (2) or (3), the relevant traveller must:\n (a) notify the proprietor accordingly; and\n (b) return the goods to the shop no later than the close of business of the shop on the second working day of the shop after the departure time on the original departure date.\n (5) Subsection (6) applies if:\n (a) the relevant traveller notifies the proprietor under subsection (2) or (3) of the intention to export the goods on a subsequent flight or voyage; and\n (b) the relevant traveller does not so export the goods.\n (6) The relevant traveller must:\n (a) no later than noon on the next working day of the shop after the date of departure specified in the notice of intention under paragraph (2)(a) or (3)(a), notify the proprietor that the goods have not been so exported; and\n (b) no later than the close of business of the shop on the second working day after that specified date of departure, return the goods to the shop.\n\n### Division 5—Additional conditions for on‑airport duty free shops\n\n#### 44 Preliminary\n\n For subsection 61D(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an on‑airport duty free shop is subject.\n\n#### 45 Invoice for goods\n\n (1) At the time of the sale of the goods at the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in duplicate, specifying the following:\n (a) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the name and usual residential address of the relevant traveller;\n (b) the following particulars about the relevant flight for the intended exportation of the goods by the relevant traveller:\n (i) the date of departure;\n (ii) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the airport of departure;\n (iii) the flight number or other designation of the flight;\n (c) a precise description of the goods, including:\n (i) the quantity of each item of the goods; and\n (ii) the sale amount of each item or quantity of items; and\n (iii) the total sale amount of those items and quantities of items.\n (2) The invoice must be one of a series of sequentially numbered invoices.\n (3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.\n (4) After preparing an invoice, the proprietor of the shop must:\n (a) place one copy with the goods that are to be delivered to the relevant traveller; and\n (b) retain one copy in the proprietor’s own records.\n\n### Division 6—Other matters relating to outwards duty free shops\n\n#### 46 Proof of export of goods—off‑airport duty free shops\n\n (1) This section is made for paragraph 61D(10)(b) of the Act and applies in relation to an off‑airport duty free shop.\n (2) The way for providing proof is by providing an electronic record of the invoice number of each invoice for which a copy was removed, in accordance with subsection 38(3), from the package in which the goods are enclosed.\n (3) The time for providing proof is 10 working days of the shop after the date of departure of the relevant traveller mentioned in that paragraph.\n\n#### 47 Sealed bag arrangements for LAG products—off‑airport duty free shops\n\n (1) This section applies if:\n (a) a person purchases a liquid, aerosol, gel, cream or paste (a LAG product) at an off‑airport duty free shop; and\n (b) the delivery and export of the LAG product is the subject of a permission under subsection 61D(2) of the Act; and\n (c) the permission is subject to a condition set out in section 38, 39, 41 or 42 of this instrument; and\n (d) the person deals with the LAG product in accordance with an arrangement (known as a “sealed bag arrangement”) that:\n (i) is administered by the Australian Taxation Office and the Department administered by the Minister administering Part XII of the Customs Act 1901; and\n (ii) is consistent with the requirements of Subdivision 4.1.1A of the Aviation Transport Security Regulations 2005.\n (2) The delivery and export of the LAG product is taken to comply with the conditions in subsections 32(1) to (3) and Subdivisions B and C of Division 4.\n\n### Division 7—Inwards duty free shops\n\n#### Subdivision A—Permission for inwards duty free shops\n\n#### 48 Circumstances in which permission may be given—application\n\n (1) For subsection 61E(2) of the Act, the CEO may give permission in relation to an inwards duty free shop only if:\n (a) the applicant for the permission:\n (i) is the holder of a warehouse licence authorising the sale of airport shop goods at the inwards duty free shop; and\n (ii) has been granted a lease or licence, and an authority, to operate an inwards duty free shop on land within the airport; and\n (b) the application for permission is made in the approved form.\n (2) In this instrument:\n\n> airport shop goods has the same meaning as in section 61E of the Act.\n\n> warehouse licence has the same meaning as in section 61D of the Act.\n\n#### 49 Period of effect of permission\n\n For subsection 61E(2) of the Act, if permission is given, the permission has effect:\n (a) starting on the day when the permission is given; and\n (b) for the period specified in the permission.\n\n#### 50 Revocation of permission\n\n (1) This section is made for subsection 61E(11) of the Act.\n (2) Each of the following are grounds on which a permission in relation to an inwards duty free shop may be revoked:\n (a) that a condition:\n (i) to which the permission is subject; and\n (ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;\n has not been complied with;\n (b) that revocation of the permission is necessary:\n (i) for the protection of the revenue; or\n (ii) for ensuring compliance with the Excise Acts;\n (c) that a lease, licence or authority to operate the inwards duty free shop on land within the airport has expired or been cancelled.\n\n#### Subdivision B—Conditions for inwards duty free shops\n\n#### 51 Preliminary\n\n For subsection 61E(2) of the Act, this Subdivision sets out conditions to which a permission in relation to goods sold in an inwards duty free shop is subject.\n\n#### 52 Arrangements and proof of travel\n\n (1) The proprietor of the shop must not sell the goods to a person who is in the shop unless:\n (a) the person is a relevant traveller; and\n (b) the person has shown to the proprietor a ticket, or other document, that shows that the person has arrived in Australia on an international flight.\n (2) The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:\n (a) the person is, or intends to be, a relevant traveller; and\n (b) the person has given the proprietor, orally or in writing:\n (i) the date of the person’s arrival or intended arrival in Australia; and\n (ii) the flight number or other designation of the international flight on which the person arrived or intends to arrive; and\n (c) the proprietor has informed the person of:\n (i) the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of excise duty; and\n (ii) the conditions with which, for the purposes of the Customs Acts (within the meaning of the Customs Act 1901), a relevant traveller must comply in relation to the purchase of goods at the shop; and\n (d) the agreement is subject to the condition that the sale takes place in the shop.\n (3) The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document, that confirms the information given to the proprietor under subparagraph (2)(b)(ii).\n (4) The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to that relevant traveller under the permission are:\n (a) to be transferred to the proprietor, or an employee or agent of the proprietor, after the relevant traveller has cleared customs; or\n (b) to remain with the proprietor or an employee or agent of the proprietor.\n\n#### 53 Signs to be displayed\n\n (1) The proprietor of the shop must display in the shop signs, in the approved form, that clearly state:\n (a) the conditions with which, for the purposes of the Excise Acts, a relevant traveller must comply in relation to the purchase of the goods at the shop; and\n (b) if alcoholic beverages or tobacco products are for sale in the shop—the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of excise duty.\n (2) The signs must be reasonably prominent and in enough numbers to give reasonable notice to relevant travellers of the matters mentioned in subsection (1).\n\n## Part 6—Stores, securities and samples\n\n### Division 1—Simplified outline of this Part\n\n#### 54 Simplified outline of this Part\n\nGenerally, ship’s stores that are liable to excise duty are alcoholic beverages and tobacco products. Liability may depend on the quantity of the goods and the circumstances in which they are purchased.\n\nThis Part also sets out what happens if a person has given the CEO a security under the Act and the CEO obtains a judgment against the person in relation to the security, and sets out procedures for taking samples of material and goods.\n\n### Division 2—Stores, securities and samples\n\n#### 55 Ship’s stores liable to excise duty\n\n (1) For subsection 160A(1) of the Act, this section sets out ship’s stores that are liable to excise duty.\n (2) The ship’s stores liable to excise duty are those consisting of:\n (a) alcoholic beverages (other than beer) sold to a passenger or member of the crew of a ship, other than by the glass or nip; or\n (b) cigars sold to a passenger or to a member of the crew of a ship, other than by the individual packet, tin or box containing 25 or less cigars; or\n (c) cigarettes sold to a passenger or to a member of the crew of a ship, other than by the individual packet or tin containing 50 or less cigarettes; or\n (d) tobacco products (other than those mentioned in paragraphs (b) and (c)) sold to a passenger or to a member of the crew of a ship in a quantity that exceeds 120 grams in weight; or\n (e) alcoholic beverages (including beer), cigarettes, cigars or other tobacco products sold to a person other than a passenger or a member of the crew of a ship.\n\n#### 56 Judgment in legal proceedings about a security\n\n (1) This section applies if:\n (a) a person has given the CEO a security under the Act; and\n (b) the CEO obtains a judgment against the person in legal proceedings about the security.\n (2) The CEO may retain as much of the security as is needed to satisfy the judgment and costs.\n (3) Any security retained becomes the property of the Commonwealth.\n (4) If the security does not satisfy the judgment and costs, the CEO may enforce the judgment to obtain payment of the balance remaining due under the judgment.\n (5) If the CEO is entitled to retain a security that is not cash, the CEO may dispose of the security:\n (a) by auction or private sale; or\n (b) in another manner that is, in the CEO’s opinion, most favourable to the person.\n (6) If the CEO disposes of a security under subsection (5):\n (a) the net proceeds of the disposal may be retained as described in subsection (2); and\n (b) a certificate:\n (i) signed by the CEO; and\n (ii) setting out the security disposed of and the net proceeds of the disposal;\n is taken to be proof of the disposal and the amount of the net proceeds.\n (7) The person is entitled to as much (if any) of a security as has not been retained by the CEO under this section if the security:\n (a) expires; or\n (b) is cancelled, discharged, released or satisfied.\n\n#### 57 Manner of taking samples\n\n (1) For section 106 of the Act, the manner in which a sample is to be taken by an officer is as follows:\n (a) the officer must, in the presence of the person (or an agent or employee of the person) from whom the sample is taken:\n (i) divide the sample into 3 equal parts; and\n (ii) label or mark, and securely seal, each part;\n (b) the officer must:\n (i) give one part to the person (or the person’s agent or employee); and\n (ii) deliver another part (the analyst’s part) to an analyst approved by the CEO; and\n (iii) retain the third part for any further examination.\n (2) For subparagraph (1)(b)(ii), the analyst’s part may be delivered to the analyst:\n (a) in person; or\n (b) by registered post; or\n (c) in another manner approved by the CEO.\n\n## Part 7—Transitional matters relating to the repeal of the Excise Regulations 1925\n\n#### 58 Things done under the Excise Regulations 1925\n\n (1) If:\n (a) a thing was done for a particular purpose under the Excise Regulations 1925 as in force immediately before those Regulations were repealed; and\n (b) the thing could be done for that purpose under this instrument;\n the thing has effect for the purposes of this instrument as if it had been done under this instrument.\n (2) Without limiting subsection (1), a reference in that subsection to a thing being done includes a reference to a notice, application or other instrument being given or made.\n\n#### 59 Application of the Excise Regulations 1925 to permissions under the Act\n\n (1) Despite the repeal of the Excise Regulations 1925, those Regulations (the old regulations) as in force immediately before they were repealed continue to apply in relation to a permission in force at that time under section 61C, 61D or 61E of the Act.\n (2) However, if the permission is amended after that time:\n (a) the old regulations cease to apply in relation to the permission when the amendment takes effect (the amendment time); and\n (b) from the amendment time, this instrument applies in relation to the permission as if the permission had been given after the repeal of the old regulations.\n (3) If an application for a permission under section 61C, 61D or 61E of the Act had been made before the repeal of the old regulations, but no decision had been made on the application at the time of the repeal, this instrument applies in relation to the application as if the application had been made after the repeal.\n\n## Part 8—Other application and transitional matters\n\n#### 60 Application provision relating to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017\n\n The amendments made by Schedule 1 to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017 apply in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2017.\n\n#### 61 Application provision relating to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018\n\n The amendments made by Part 1 of Schedule 1 to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018 apply in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2019.\n\n#### 62 Application and transitional provisions relating to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021\n\n (1) The amendments made by Schedule 1 to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021 apply in relation to alcoholic beverages that are entered for home consumption on or after 1 July 2021.\n (2) Treat the references in paragraphs (b), (c) and (e) of item 10 of the table in subclause 2(1) of Schedule 1 to “this item” as including references to “item 21 of the table in subclause 1(1) of Schedule 1, as in force before the commencement of the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021”.\n (3) Despite subsection (1), item 21 of the table in subclause 1(1) of Schedule 1 does not apply in relation to an alcoholic beverage entered for home consumption before 1 June 2021 unless excise duty is paid on the alcoholic beverage on or before 30 June 2021.\n (4) Despite subsection (1), item 21 of the table in subclause 1(1) of Schedule 1 applies in relation to an alcoholic beverage as if the reference in subparagraph (c)(i) of the item to $100,000 were a reference to $8,333 if:\n (a) the alcoholic beverage was entered for home consumption in the period beginning on 1 June 2021 and ending on 30 June 2021; and\n (b) excise duty is paid on the alcoholic beverage on or after 1 July 2021.\n\n#### 63 Application provision relating to the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024\n\n (1) The amendments made by the amending regulations (other than item 16) apply to goods on which excise duty is paid on or after 1 July 2024.\n (2) The amendment made by item 16 of the amending regulations, in relation to a remission of excise duty without an application in a circumstance mentioned in item 11 of the table in subclause 2(1) of Schedule 1 to this instrument, applies to goods on which excise duty is payable on or after 1 January 2025.\n (3) In this section:\n\n> amending regulations means the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024.\n\n#### 64 Application provision relating to the Excise Amendment (Remission Increase for Distillers and Brewers) Regulations 2025\n\n The amendments made by Schedule 1 to the Excise Amendment (Remission Increase for Distillers and Brewers) Regulations 2025 apply in relation to alcoholic beverages that are entered for home consumption on or after 1 July 2026.","sortOrder":82},{"sectionNumber":"54","sectionType":"section","heading":"Simplified outline of this Part","content":"#### 54 Simplified outline of this Part\n\nGenerally, ship’s stores that are liable to excise duty are alcoholic beverages and tobacco products. Liability may depend on the quantity of the goods and the circumstances in which they are purchased.\n\nThis Part also sets out what happens if a person has given the CEO a security under the Act and the CEO obtains a judgment against the person in relation to the security, and sets out procedures for taking samples of material and goods.","sortOrder":84},{"sectionNumber":"55","sectionType":"section","heading":"Ship’s stores liable to excise duty","content":"#### 55 Ship’s stores liable to excise duty\n\n (1) For subsection 160A(1) of the Act, this section sets out ship’s stores that are liable to excise duty.\n (2) The ship’s stores liable to excise duty are those consisting of:\n (a) alcoholic beverages (other than beer) sold to a passenger or member of the crew of a ship, other than by the glass or nip; or\n (b) cigars sold to a passenger or to a member of the crew of a ship, other than by the individual packet, tin or box containing 25 or less cigars; or\n (c) cigarettes sold to a passenger or to a member of the crew of a ship, other than by the individual packet or tin containing 50 or less cigarettes; or\n (d) tobacco products (other than those mentioned in paragraphs (b) and (c)) sold to a passenger or to a member of the crew of a ship in a quantity that exceeds 120 grams in weight; or\n (e) alcoholic beverages (including beer), cigarettes, cigars or other tobacco products sold to a person other than a passenger or a member of the crew of a ship.","sortOrder":86},{"sectionNumber":"56","sectionType":"section","heading":"Judgment in legal proceedings about a security","content":"#### 56 Judgment in legal proceedings about a security\n\n (1) This section applies if:\n (a) a person has given the CEO a security under the Act; and\n (b) the CEO obtains a judgment against the person in legal proceedings about the security.\n (2) The CEO may retain as much of the security as is needed to satisfy the judgment and costs.\n (3) Any security retained becomes the property of the Commonwealth.\n (4) If the security does not satisfy the judgment and costs, the CEO may enforce the judgment to obtain payment of the balance remaining due under the judgment.\n (5) If the CEO is entitled to retain a security that is not cash, the CEO may dispose of the security:\n (a) by auction or private sale; or\n (b) in another manner that is, in the CEO’s opinion, most favourable to the person.\n (6) If the CEO disposes of a security under subsection (5):\n (a) the net proceeds of the disposal may be retained as described in subsection (2); and\n (b) a certificate:\n (i) signed by the CEO; and\n (ii) setting out the security disposed of and the net proceeds of the disposal;\n is taken to be proof of the disposal and the amount of the net proceeds.\n (7) The person is entitled to as much (if any) of a security as has not been retained by the CEO under this section if the security:\n (a) expires; or\n (b) is cancelled, discharged, released or satisfied.","sortOrder":87},{"sectionNumber":"57","sectionType":"section","heading":"Manner of taking samples","content":"#### 57 Manner of taking samples\n\n (1) For section 106 of the Act, the manner in which a sample is to be taken by an officer is as follows:\n (a) the officer must, in the presence of the person (or an agent or employee of the person) from whom the sample is taken:\n (i) divide the sample into 3 equal parts; and\n (ii) label or mark, and securely seal, each part;\n (b) the officer must:\n (i) give one part to the person (or the person’s agent or employee); and\n (ii) deliver another part (the analyst’s part) to an analyst approved by the CEO; and\n (iii) retain the third part for any further examination.\n (2) For subparagraph (1)(b)(ii), the analyst’s part may be delivered to the analyst:\n (a) in person; or\n (b) by registered post; or\n (c) in another manner approved by the CEO.","sortOrder":88},{"sectionNumber":"Part 7","sectionType":"part","heading":"Transitional matters relating to the repeal of the Excise Regulations 1925","content":"## Part 7—Transitional matters relating to the repeal of the Excise Regulations 1925","sortOrder":89},{"sectionNumber":"58","sectionType":"section","heading":"Things done under the Excise Regulations 1925","content":"#### 58 Things done under the Excise Regulations 1925\n\n (1) If:\n (a) a thing was done for a particular purpose under the Excise Regulations 1925 as in force immediately before those Regulations were repealed; and\n (b) the thing could be done for that purpose under this instrument;\n the thing has effect for the purposes of this instrument as if it had been done under this instrument.\n (2) Without limiting subsection (1), a reference in that subsection to a thing being done includes a reference to a notice, application or other instrument being given or made.","sortOrder":90},{"sectionNumber":"59","sectionType":"section","heading":"Application of the Excise Regulations 1925 to permissions under the Act","content":"#### 59 Application of the Excise Regulations 1925 to permissions under the Act\n\n (1) Despite the repeal of the Excise Regulations 1925, those Regulations (the old regulations) as in force immediately before they were repealed continue to apply in relation to a permission in force at that time under section 61C, 61D or 61E of the Act.\n (2) However, if the permission is amended after that time:\n (a) the old regulations cease to apply in relation to the permission when the amendment takes effect (the amendment time); and\n (b) from the amendment time, this instrument applies in relation to the permission as if the permission had been given after the repeal of the old regulations.\n (3) If an application for a permission under section 61C, 61D or 61E of the Act had been made before the repeal of the old regulations, but no decision had been made on the application at the time of the repeal, this instrument applies in relation to the application as if the application had been made after the repeal.","sortOrder":91},{"sectionNumber":"Part 8","sectionType":"part","heading":"Other application and transitional matters","content":"## Part 8—Other application and transitional matters","sortOrder":92},{"sectionNumber":"60","sectionType":"section","heading":"Application provision relating to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017","content":"#### 60 Application provision relating to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017\n\n The amendments made by Schedule 1 to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017 apply in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2017.","sortOrder":93},{"sectionNumber":"61","sectionType":"section","heading":"Application provision relating to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018","content":"#### 61 Application provision relating to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018\n\n The amendments made by Part 1 of Schedule 1 to the Excise Amendment (Supporting Brewers and Distillers) Regulations 2018 apply in relation to alcoholic beverages on which excise duty is paid on or after 1 July 2019.","sortOrder":94},{"sectionNumber":"62","sectionType":"section","heading":"Application and transitional provisions relating to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021","content":"#### 62 Application and transitional provisions relating to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021\n\n (1) The amendments made by Schedule 1 to the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021 apply in relation to alcoholic beverages that are entered for home consumption on or after 1 July 2021.\n (2) Treat the references in paragraphs (b), (c) and (e) of item 10 of the table in subclause 2(1) of Schedule 1 to “this item” as including references to “item 21 of the table in subclause 1(1) of Schedule 1, as in force before the commencement of the Excise Amendment (Alcohol Manufacturers Remissions) Regulations 2021”.\n (3) Despite subsection (1), item 21 of the table in subclause 1(1) of Schedule 1 does not apply in relation to an alcoholic beverage entered for home consumption before 1 June 2021 unless excise duty is paid on the alcoholic beverage on or before 30 June 2021.\n (4) Despite subsection (1), item 21 of the table in subclause 1(1) of Schedule 1 applies in relation to an alcoholic beverage as if the reference in subparagraph (c)(i) of the item to $100,000 were a reference to $8,333 if:\n (a) the alcoholic beverage was entered for home consumption in the period beginning on 1 June 2021 and ending on 30 June 2021; and\n (b) excise duty is paid on the alcoholic beverage on or after 1 July 2021.","sortOrder":95},{"sectionNumber":"63","sectionType":"section","heading":"Application provision relating to the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024","content":"#### 63 Application provision relating to the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024\n\n (1) The amendments made by the amending regulations (other than item 16) apply to goods on which excise duty is paid on or after 1 July 2024.\n (2) The amendment made by item 16 of the amending regulations, in relation to a remission of excise duty without an application in a circumstance mentioned in item 11 of the table in subclause 2(1) of Schedule 1 to this instrument, applies to goods on which excise duty is payable on or after 1 January 2025.\n (3) In this section:\n\n> amending regulations means the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024.","sortOrder":96},{"sectionNumber":"64","sectionType":"section","heading":"Application provision relating to the Excise Amendment (Remission Increase for Distillers and Brewers) Regulations 2025","content":"#### 64 Application provision relating to the Excise Amendment (Remission Increase for Distillers and Brewers) Regulations 2025\n\n The amendments made by Schedule 1 to the Excise Amendment (Remission Increase for Distillers and Brewers) Regulations 2025 apply in relation to alcoholic beverages that are entered for home consumption on or after 1 July 2026.","sortOrder":97},{"sectionNumber":"2","sectionType":"section","heading":"Circumstances in which remission may be made without an application","content":"#### 2 Circumstances in which remission may be made without an application\n\n (1) For section 8, the following table sets out circumstances in which a remission of excise duty may be made by the CEO without an application being made.\n\n```html\n

Circumstances for remission without an application

Item

Circumstances

1

Excise duty is payable on tobacco that is to be used for a purpose (other than for human consumption) approved by the CEO.

Note: Examples of purposes that might be approved by the CEO are medical purposes, scientific purposes, horticultural purposes and agricultural purposes.

2

Excise duty is payable on goods for the official use of:

(a) the Governor‑General; or

(b) any member of the Governor‑General’s family; or

(c) a State Governor; or

(d) any member of a State Governor’s family.

3

Excise duty is payable on goods that are:

(a) not for the purpose of trade; and

(b) either of the following:

(i) the property of the Australian American Foundation;

(ii) petroleum products that are the property of the ANZAC Agency for the Pacific Region of the Commonwealth War Graves Commission; and

(c) either of the following:

(i) for the official use of an international organisation established by agreement between Australia and one or more other countries;

(ii) for the official or personal use of an official of an international organisation mentioned in subparagraph (i).

4

Excise duty is payable on goods that are:

(a) for the use by, and official use of, the government of a foreign country under an agreement between that government and the Australian Government; and

(b) not for the purpose of trade.

5

Excise duty is payable on goods that are:

(a) for use by, or sale to, persons covered by a Status of Forces agreement between the Australian Government and the government of a foreign country; and

(b) for the official use of a person covered by the agreement; and

(c) not resold in Australia to a person not covered by the agreement.

6

Both of the following apply:

(a) excise duty is payable on any of the following goods:

(i) ale, porter and other beer;

(ii) brandy;

(iii) whisky;

(iv) rum;

(v) gin;

(vi) liqueurs;

(vii) tobacco;

(viii) cigars;

(ix) cigarettes;

(b) the goods are to be used by the personnel of a sea‑going vessel of the Australian Defence Force for consumption on the vessel when the vessel is in full commission.

7

Excise duty is payable on goods that:

(a) are purchased by a relevant traveller at an inwards duty free shop; and

(b) would be goods described in paragraph (b) of item 15 of the table in Schedule 4 to the Customs Tariff Act 1995, and would be goods to which that item applies, if:

(i) the goods were imported into Australia; and

(ii) the clearance through customs of the personal baggage (including the excisable goods) of the relevant traveller were approval of their delivery for home consumption for the purposes of the Customs Act 1901.

8

Excise duty is payable on goods that:

(a) are delivered for home consumption in accordance with a permission given under section 61C of the Act; and

(b) are for sale for:

(i) the official use of a diplomatic mission of a foreign country; or

(ii) the personal use of a person mentioned in paragraph 9(1)(b) or (c) of the Diplomatic Privileges and Immunities Act 1967; or

(iii) the official use of a consular post described in paragraph 7(1)(a) of the Consular Privileges and Immunities Act 1972; or

(iv) the personal use of a person mentioned in paragraph 7(1)(b) or (c) of the Consular Privileges and Immunities Act 1972.

9

Excise duty is payable on liquefied natural gas, or LPG, that is:

(a) used or delivered by a licensed person or holder of a permission under section 61C of the Act for a use other than in an internal combustion engine of a motor vehicle or vessel; and

(b) not used for both the purposes of transport and for other purposes.

10

Excise duty is payable on an alcoholic beverage that is entered for home consumption during a financial year and is manufactured by an alcohol manufacturer, and:

(a) the duty is payable by the alcohol manufacturer; and

(b) in accordance with subclause (4), the alcohol manufacturer is legally and economically independent of any other alcohol manufacturer that has received a remission, rebate or refund because of this item, or in the circumstances mentioned in subclause (2), in relation to duty paid or payable on an alcoholic beverage entered for home consumption during the financial year; and

(c) the amount of excise duty remitted, rebated or refunded because of this item, or in the circumstances mentioned in subclause (2), to the alcohol manufacturer in relation to duty paid or payable on an alcoholic beverage entered for home consumption during the financial year does not exceed:

(i) if the alcohol manufacturer is an alcohol manufacturer at the start of the financial year—$400,000; or

(ii) if the alcohol manufacturer first becomes an alcohol manufacturer after the start of the financial year—an amount worked out under subclause (3); and

(d) the alcohol manufacturer fermented or distilled at least 70% by volume of the alcohol content of the alcoholic beverage; and

(e) if the alcoholic beverage is obtained from distillation, and the remission, rebate or refund is not of duty paid or payable on any alcoholic beverage entered for home consumption in the first or second financial year in relation to which the CEO could first make a remission, rebate or refund to the alcohol manufacturer because of this item:

(i) in accordance with subclause (4), the alcohol manufacturer has sole ownership of one or more stills that have a capacity of at least 5 litres; and

(ii) at least one of those stills had been installed and was ready to use at the start of the financial year in which the alcoholic beverage was entered for home consumption; and

(iii) at least one of those stills is used by the alcohol manufacturer during the financial year for the purposes of manufacturing any alcoholic beverages.

11

All of the following apply:

(a) excise duty is payable on goods that are classified to item 10 (other than subitem 10.6 or 10.17) of the Schedule to the Excise Tariff Act 1921;

(b) the goods are stores for the use of passengers or crew of a ship, or for the service of a ship;

(c) the goods are supplied from premises covered by a licence granted under section 39A of the Act;

(d) the goods are supplied to a person for the purpose of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999);

(e) the ship has a gross tonnage (within the meaning of the Shipping Reform (Tax Incentives) Act 2012) of at least 400;

(f) the ship is not an overseas ship (within the meaning of the Act).

\n```\n\n (2) For item 10 of the table in subclause (1) of this clause, the circumstances are that:\n (a) the refund is of an amount of duty that has been paid by the alcohol manufacturer on an alcoholic beverage; and\n (b) the alcohol manufacturer receives the refund because of item 3 of the table in subclause 1(1); and\n (c) the circumstance in which the refund is made is that, if the duty had not been paid, the alcohol manufacturer would have been entitled to a remission of that amount of duty because of item 10 of the table in subclause (1) of this clause.\n (3) For item 10 of the table in subclause (1), an amount for an alcohol manufacturer is worked out using the formula:\n ![Start formula start fraction $400,000 times Eligible days over 365 end fraction end formula](image.007.png)\n where:\n\n> eligible days means the number of days in the period:\n\n (a) starting on the day the alcohol manufacturer first becomes an alcohol manufacturer; and\n (b) ending at the end of the relevant financial year.\n (4) For item 10 of the table in subclause (1):\n (a) the circumstance in each of paragraph (b), and subparagraph (e)(i) (if applicable), of that item must exist for the whole period between the day on which the financial year starts and the day on which the alcoholic beverage was entered for home consumption; and\n (b) unless the remission of duty is made at the end of the financial year in which the alcoholic beverage was entered for home consumption—the alcohol manufacturer must have a reasonable expectation that those circumstances will exist for the remainder of the financial year.","sortOrder":99}],"analysis":{"kimi_summary":{"_metrics":{"completionTokens":735},"content_quality":"ok","complexity_score":8,"scope_assessment":{"changed":true,"description":"The regulation has expanded significantly beyond its original 2015 scope through multiple amendments. Parts 7 and 8 contain extensive transitional provisions for amendments made in 2017, 2018, 2021, 2024, and 2025 — particularly affecting alcohol manufacturers with new refund schemes, remissions for brewers and distillers, and increased remission thresholds. The duty-free shop provisions (Part 5) have also grown complex with subdivisions for off-airport and on-airport shops, plus special LAG (liquids, aerosols, gels) product rules."},"complexity_factors":["Multiple cross-references to the Excise Act 1901, Excise Tariff Act 1921, and other legislation","Extensive tabular structures with conditional logic (e.g., 6 different time limits for refund applications depending on circumstances)","Nested definitions and defined terms (e.g., 'relevant traveller', 'outwards duty free shop', 'credited adjustment amount')","Detailed procedural requirements for duty-free shops including invoice systems, packaging rules, and traveller obligations","Mathematical formulas for calculating penalties and refunds (e.g., fuel vapour recovery calculation)","Multiple amendment provisions with specific commencement dates and transitional rules","Conditions within conditions (e.g., drawback requires notice, examination, records, AND minimum $50 claim)","Specific measurement conversion rules (LPG kg to litres, megajoules to kg for natural gas)"],"plain_english_summary":"This regulation sets detailed operating rules for Australia’s excise duty system—how duty is assessed, refunded, rebated or drawn back on goods like alcohol, tobacco, fuel and exported products. It also governs special cases (tobacco leaf, LPG, crude oil), duty‑free shop sales and ship’s stores, plus transition rules from earlier laws.\n\nIt affects manufacturers, importers/exporters, duty‑free operators, fuel suppliers and the Tax Commissioner who administers claims and compliance."}},"importantCases":[],"_links":{"self":"/api/acts/excise-regulation-2015","history":"/api/acts/excise-regulation-2015/history","analysis":"/api/acts/excise-regulation-2015/analysis","conflicts":"/api/acts/excise-regulation-2015/conflicts","importantCases":"/api/acts/excise-regulation-2015/important-cases","documents":"/api/acts/excise-regulation-2015/documents"}}