CTHRepealedLegislation
Distillation Regulations 1926
61Duty on blended spirits
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61 Duty on blended spirits
If imported spirits are to be mixed with Australian spirits for exportation only, then no duty shall be charged on the imported spirits, but if imported flavouring spirits are to be mixed with spirits for home consumption, then, if the rate of duty on the imported spirits is greater than the rate of duty payable on the spirits distilled in Australia, the difference between such rates of duty shall be paid on the flavouring spirits before removal from the warehouse licensed under the Customs Act 1901-1968 to the spirit store of the distiller.