Excise Regulation 2015
25Delivery of stabilised crude petroleum oil and condensate for home consumption without entry
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25 Delivery of stabilised crude petroleum oil and condensate for home consumption without entry
(1) For subparagraph 61C(1)(b)(ii) of the Act, the following goods are prescribed: (a) stabilised crude petroleum oil to which item 20 of the Schedule to the Excise Tariff Act 1921 applies; (b) condensate to which item 21 of the Schedule to the Excise Tariff Act 1921 applies. (2) For paragraph 61C(3)(d) of the Act, the following conditions are prescribed for those goods: (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; (b) that the return includes particulars about the goods that have, during the previous month, been delivered into home consumption under the permission.