75Reducing and bottling of spirits in bond

#### 75 Reducing and bottling of spirits in bond (1) The Collector may permit the owner of spirits, being spirits that have been imported in bulk and are in a warehouse other than a transit warehouse, to be reduced in strength, blended, bottled or canned in the warehouse for home consumption or for exportation in accordance with this regulation. (2) Where spirits are bottled or canned in a warehouse in accordance with a permission of the Collector to which this regulation applies, the owner of the spirits shall cause a label containing a true description of the spirits in the bottles or cans to be affixed to each of the bottles or cans. (3) Where imported spirits that have been bottled or canned in a warehouse are not removed from the warehouse immediately after they have been bottled or canned, the owner of the spirits shall cause the bottles or cans of spirits to be packed into outer containers each of which contains only bottles or cans, as the case may be, of a like capacity. (4) Where imported spirits of a particular strength are reduced in strength in a warehouse, the amount of duty that is payable on the entry of the reduced spirits for home consumption is an amount equal to the amount of duty that would be payable if a quantity of that imported spirits of that first‑mentioned strength equal to the quantity of those spirits that was used in the production of the reduced spirits were entered for home consumption without having been so reduced in strength. (5) Where imported spirit is blended in a warehouse with Australian spirit, duty is payable, on the entry of the blended spirit for home consumption: (a) in respect of the quantity of Australian spirit contained in the blended spirit—at the rate that would be applicable if the blended spirit were Australian spirit of a like kind; and (b) in respect of the quantity of imported spirit contained in the blended spirit—at the rate that would be applicable if the blended spirit were imported spirit of a like kind.