(1) For the purposes of the Customs Acts in their application to beer that is entered for home consumption after 31 January 1989 in a bulk container, the container in which the beer is packaged shall be treated as containing:
(a) if the volume of the contents of the container is nominated for the purpose of the entry, the beer is entered before 1 July 1991 and the actual volume of the contents of the container does not exceed 101.5% of the nominated volume—the nominated volume;
(b) if the volume of the contents of the container is nominated for the purpose of the entry, the beer is entered before 1 July 1991 and the actual volume of the contents of the container exceeds 101.5% of the nominated volume—a volume equal to the sum of:
(i) the nominated volume; and
(ii) the volume by which the actual volume of the contents of the container exceeds 101.5% of the nominated volume;
(c) if the volume of the contents of the container is nominated for the purpose of the entry, the beer is entered after 30 June 1991 and the actual volume of the contents of the container does not exceed 101% of the nominated volume—the nominated volume;
(d) if the volume of the contents of the container is nominated for the purpose of the entry, the beer is entered after 30 June 1991 and the actual volume of the contents of the container exceeds 101% of the nominated volume—a volume equal to the sum of:
(i) the nominated volume; and
(ii) the volume by which the actual volume of the contents of the container exceeds 101% of the nominated volume; or
(e) if the volume of the contents of the container is not nominated for the purpose of the entry—the actual volume of the contents of the container;
and duty on beer so entered shall be fixed accordingly.
(2) For the purposes of the application of the Customs Acts in their application to beer that is entered for home consumption after 31 January 1989 in a container other than a bulk container, the container in which the beer is packaged shall be treated as containing:
(a) if the volume of the contents of the container is indicated on a label printed on, or attached to, the container and the actual volume of the contents of the container does not exceed 101.5% of the volume so indicated—the volume so indicated;
(b) if the volume of the contents of the container is indicated on a label printed on, or attached to, the container and the actual volume of the contents of the container exceeds 101.5% of the volume so indicated—a volume equal to the sum of:
(i) the volume so indicated; and
(ii) the volume by which the actual volume of the contents of the container exceeds 101.5% of the volume so indicated; or
(c) if the volume of the contents of the container is not indicated on a label printed on, or attached to, the container—the actual volume of the contents of the container;
and duty on beer so entered shall be fixed accordingly.
(3) In determining, for the purposes of this section, the volume of the contents of containers entered for home consumption, a Collector is not required to take a measurement of the contents of each container so entered but may employ such methods of sampling as are approved in writing by the Comptroller‑General of Customs for the purpose.
(4) In this section:
bulk container, in relation to beer, means a container that has the capacity to have packaged in it more than 2 litres of beer.
container, in relation to beer, includes a bottle, can or any other article capable of holding liquids.
142 Measurement for duty
Goods charged with duty by measurement shall at the expense of the owner be heaped piled sorted framed or otherwise placed in such manner as the Collector may require to enable measurement and account thereof to be taken; and in all cases where the same are measured in bulk the measurement shall be taken to the full extent of the heap or pile.
145 Value of goods sold
When the duty on any goods sold at any Collector’s sale shall be ad valorem the value of such goods shall if approved by the Collector be taken to be the value as shown by the sale.
148 Derelict goods dutiable
All goods derelict flotsam jetsam or lagan or landed saved or coming ashore from any wreck or sold as droits of Admiralty shall be charged with duty as if imported in the ordinary course.
149 Duty on goods in report of cargo that are not produced or landed
(1) If any dutiable goods which are included in the report of any ship or aircraft are not produced to the officer the master or owner of the ship or the pilot or owner of the aircraft shall on demand by the Collector pay the duty thereon as estimated by the Collector unless the goods are accounted for to the satisfaction of the Collector.
(2) For the purposes of sections 132 and 132AA, goods to which subsection (1) of this section applies that have not been entered for home consumption shall be taken to have been entered for home consumption on the day on which the demand for duty on the goods is made.
150 Samples
Small samples of the bulk of any goods subject to customs control may, with the approval of a Collector, be delivered free of duty.
152 Alterations to agreements where duty altered
(1) If after any agreement is made for the sale or delivery of goods duty paid any alteration takes place in the duty collected affecting such goods before they are entered for home consumption, or for export, as the case may be, then in the absence of express written provision to the contrary the agreement shall be altered as follows:
(a) In the event of the alteration being a new or increased duty the seller after payment of the new or increased duty may add the difference caused by the alteration to the agreed price.
(b) In the event of the alteration being the abolition or reduction of duty the purchaser may deduct the difference caused by the alteration from the agreed price.
(c) Any refund or payment of increased duty resulting from the alteration not being finally adopted shall be allowed between the parties as the case may require.
(2) Subsection (1) does not apply in relation to duty imposed by the Customs Tariff (Coal Export Duty) Act 1975.
(3) Subsection (1) does not apply in relation to duty imposed by the Customs Tariff (Uranium Concentrate Export Duty) Act 1980.
Division 1AA—Calculation of duty on certain alcoholic beverages
153AA Meaning of alcoholic beverage
In this Division:
alcoholic beverage has the meaning given by the regulations.
153AB Customs duty to be paid according to labelled alcoholic strength of prescribed alcoholic beverages
(1) If:
(a) an alcoholic beverage is entered for home consumption or delivered into home consumption in accordance with a permission given under section 69; and
(b) the percentage by volume of the alcoholic content of the beverage indicated on the beverage’s label exceeds the actual percentage by volume of the alcoholic content of the beverage;
customs duty is to be charged according to the percentage by volume of alcoholic content indicated on the label.
(2) If:
(a) an alcoholic beverage is entered for or delivered into home consumption in a labelled form and an unlabelled form; and
(b) subsection (1) applies to the beverage in its labelled form;
then subsection (1) applies to the beverage in its unlabelled form as if it had been labelled and the label had indicated the same percentage by volume of alcoholic content as is indicated on the beverage in its labelled form.
153AC Rules for working out strength of prescribed alcoholic beverages
(1) The Comptroller‑General of Customs may, by instrument in writing, determine, in relation to an alcoholic beverage included in a class of alcoholic beverages, rules for working out the percentage by volume of alcohol in the beverage.
(2) Without limiting the generality of subsection (1), rules determined by the Comptroller‑General of Customs for working out the percentage by volume of alcohol in an alcoholic beverage:
(a) may specify sampling methods; and
(b) may, for the purposes of working out the customs duty payable, permit minor variations between the nominated or labelled volume of alcohol in the beverage and the actual volume of alcohol in the beverage so as to provide for unavoidable variations directly attributable to the manufacturing process.
(3) The Comptroller‑General of Customs may make different determinations for alcoholic beverages included in different classes of alcoholic beverages.
(4) A determination applicable to an alcoholic beverage included in a class of alcoholic beverages applies only to an alcoholic beverage in that class that is entered for, or delivered into, home consumption on or after the making of the determination.
(5) The Comptroller‑General of Customs makes a determination public:
(a) by publishing it; and
(b) by publishing notice of it in the Gazette.
(6) The notice in the Gazette must include a brief description of the contents of the determination.
(7) The determination is made at the later of the time when it is published and the time when notice of it is published in the Gazette.
153AD Obscuration
If, in the opinion of the Collector, the strength of any spirits cannot immediately be accurately ascertained by application of the rules (if any) made for that purpose under section 153AC, the strength may be ascertained after distillation or in any prescribed manner.
Division 1A—Rules of origin of preference claim goods
153A Purpose of Division
(1) The purpose of this Division is to set out rules for determining whether goods are the produce or manufacture:
(a) of a particular country other than Australia; or
(b) of a Developing Country but not of a particular Developing Country.
(2) Goods are not the produce or manufacture of a country other than Australia unless, under the rules as so set out, they are its produce or manufacture.
153B Definitions
In this Division:
allowable factory cost, in relation to preference claim goods and to the factory at which the last process of their manufacture was performed, means the sum of:
(a) the allowable expenditure of the factory on materials in respect of the goods worked out under section 153D; and
(b) the allowable expenditure of the factory on labour in respect of the goods worked out under section 153F; and
(c) the allowable expenditure of the factory on overheads in respect of the goods worked out under section 153G.
Developing Country has the same meaning as in the Customs Tariff Act 1995.
factory, in relation to preference claim goods, means:
(a) if the goods are claimed to be the manufacture of a particular preference country—the place in that country where the last process in the manufacture of the goods was performed; and
(b) if the goods are claimed to be the manufacture of a preference country that is a Developing Country but not a particular Developing Country—the place in Papua New Guinea or in a Forum Island Country where the last process in the manufacture of the goods was performed.
Forum Island Country has the same meaning as in the Customs Tariff Act 1995.
inner container includes any container into which preference claim goods are packed, other than a shipping or airline container, pallet or other similar article.
Least Developed Country has the same meaning as in the Customs Tariff Act 1995.
manufacturer, in relation to preference claim goods, means the person undertaking the last process in their manufacture.
materials, in relation to preference claim goods, means:
(a) if the goods are unmanufactured raw products—those products; and
(b) if the goods are manufactured goods—all matter or substances used or consumed in the manufacture of the goods (other than that matter or those substances that are treated as overheads); and
(c) in either case—the inner containers in which the goods are packed.
person includes partnerships and unincorporated associations.
preference claim goods means goods that are claimed, when they are entered for home consumption, to be the produce or manufacture of a preference country.
preference country has the same meaning as in the Customs Tariff Act 1995.
qualifying area, in relation to particular preference claim goods, means:
(b) if the goods are claimed to be the manufacture of Canada—Canada and Australia; or
(c) if the goods are claimed to be the manufacture of Papua New Guinea—Papua New Guinea, the Forum Island Countries, New Zealand and Australia; or
(d) if the goods are claimed to be the manufacture of a Forum Island Country—the Forum Island Countries, Papua New Guinea, New Zealand and Australia; or
(e) if the goods are claimed to be the manufacture of a particular Developing Country—the Developing Country, Papua New Guinea, the Forum Island Countries, the other Developing Countries and Australia; or
(f) if the goods are claimed to be the manufacture of a Developing Country but not a particular Developing Country—Papua New Guinea, the Forum Island Countries, the Developing Countries and Australia; or
(fa) if goods are claimed to be the manufacture of a Least Developed Country—the Developing Countries, the Forum Island Countries and Australia; or
(g) if the goods are claimed to be the manufacture of a country that is not a preference country—that country and Australia.
total factory cost, in relation to preference claim goods, means the sum of:
(a) the total expenditure of the factory on materials in respect of the goods, worked out under section 153C; and
(b) the allowable expenditure of the factory on labour in respect of the goods, worked out under section 153F; and
(c) the allowable expenditure of the factory on overheads in respect of the goods, worked out under section 153G.
153C Total expenditure of factory on materials
The total expenditure of a factory on materials in respect of preference claim goods is the cost to the manufacturer of the materials in the form they are received at the factory, worked out under section 153E.
153D Allowable expenditure of factory on materials
General rule for determining allowable expenditure of a factory on materials
(1) Subject to the exceptions set out in this section, the allowable expenditure of a factory on materials in respect of preference claim goods is the cost to the manufacturer of those materials in the form they are received at the factory, worked out under section 153E.
Goods wholly or partly manufactured from materials imported from outside the qualifying area
(2) If:
(a) preference claim goods (other than goods wholly manufactured from unmanufactured raw products) are manufactured, in whole or in part, from particular materials; and
(b) those particular materials, in the form they are received at the factory, are imported from a country outside the qualifying area;
there is no allowable expenditure of the factory on those particular materials.
Goods claimed to be the manufacture of a Least Developed Country—special rule
(2A) If:
(a) goods claimed to be the manufacture of a Least Developed Country contain materials that, in the form they were received by the factory, were manufactured or produced in Developing Countries that are not Least Developed Countries; and
(b) the allowable expenditure of the factory on those materials in aggregate would, but for this subsection, exceed 25% of the total factory cost of the goods;
that allowable expenditure on those materials is taken to be 25% of the total factory cost of the goods.
Inland freight rule
(3) If:
(a) preference claim goods are manufactured, in whole or in part, from particular materials; and
(b) the preference country is Papua New Guinea or a Forum Island Country; and
(ba) the goods are claimed to be the manufacture of Papua New Guinea or a Forum Island Country; and
(c) those particular materials:
(i) were imported into the preference country from a country outside the qualifying area; or
(ii) incorporate other materials (contributing materials) imported into the preference country from a country outside the qualifying area;
then, despite subsection (2), the allowable expenditure of the factory on those particular materials includes:
(d) the cartage of those particular materials; or
(e) the part of the cost of those particular materials that is attributable to the cartage of those contributing materials;
from the port or airport in the preference country where those particular materials or contributing materials are first landed to the factory or to the plant where they are processed or first processed.
Goods wholly or partly manufactured from materials imported from outside the qualifying area—intervening manufacture
(4) If:
(a) preference claim goods are manufactured, in whole or in part, from particular materials; and
(b) other materials (contributing materials) have been incorporated in those particular materials; and
(c) those contributing materials were imported into a country in the qualifying area from a country outside the qualifying area; and
(d) after their importation and to achieve that incorporation, those contributing materials have been subjected to a process of manufacture, or a series of processes of manufacture, in the qualifying area without any intervening exportation to a country outside that area;
the allowable expenditure of the factory on those particular materials in the form they are received at the factory does not include any part of the cost of those particular materials to the manufacturer, worked out under section 153E, that is attributable to the cost of those contributing materials in the form in which the contributing materials were received by the person who subjected them to their first manufacturing process in the qualifying area after importation.