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Comptroller-General of Customs (Strength of Alcoholic Beverages) Determination 2019
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This instrument is made under section 153AC of the Customs Act 1901 and subsection 33(3) of the Acts Interpretation Act 1901. Note: under section 153AC of the Act, the Comptroller-General of Customs may determine rules for working out the percentage by volume of alcohol in an alcoholic beverage. The rules govern the working out of the strength of an alcoholic beverage and provide permitted variation in strength from the actual strength for determining customs duty payable