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Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
These 1913 Excise Regulations set out detailed operational rules for tobacco production, manufacture, storage, movement, packaging and record‑keeping, and include limited procedures for other excisable goods (starch, glucose, spirits, vinegar). They impose licensing, security and reporting duties on producers, dealers and manufacturers; goods must be conveyed in licensed carriages or under officer supervision (Regs 22–26) and transfers recorded (Regs 50–55). The Collector grants permits, inspects premises and controls store‑rooms while the Comptroller approves specified treatments or packaging; security is required before removal (Reg 20) and officer attendance is charged (Reg 69).
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Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
STATUTORY RULES.
1913. No. 345.
REGULATIONS UNDER THE EXCISE ACT 1901.
I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Excise Act 1901, to come into operation forthwith.
Dated this 19th day of December, One thousand nine hundred and thirteen.
DENMAN,
Governor-General.
By His Excellency’s Command,
LITTLETON E. GROOM,
Minister of State for Trade and Customs.
INTRODUCTORY.
1. These Regulations may be cited as the Excise Regulations, 1913.
2. In these Regulations, unless the contrary intention appears, “The Act” means the Excise Act 1901.
TOBACCO REGULATIONS.
Leaf Tobacco.
Book to be Kept by Producer.
3. Every producer of tobacco shall keep an account of the number of acres on which he grows tobacco, the quantity of tobacco leaf harvested, the quantity of tobacco leaf cured, and all sales of tobacco leaf.
4. The book to be kept by producers of leaf tobacco shall be according to Form 1.
Entries to be Totalled Yearly.
5. On the 31st December in each year the producer shall total up the entries in his book, and show the balance of leaf tobacco, if any, on hand, which he shall carry forward to the next year.
Producer’s Return.
6. Every producer shall, not later than the fifteenth day of January in each year, furnish to the collector a return, verified by declaration, in or to the effect of Form 2, stating all particulars with respect to the matters specified in the several heads of such form, so far as relates to the year ending on the 31st December immediately preceding.
C.14096.—Price 1s.
Tobacco Regulations—continued.
Book to be Kept by Dealer.
7. Every dealer in leaf tobacco shall keep an account of all tobacco leaf purchased and sold by him, distinguishing between Australian-grown tobacco leaf and imported tobacco leaf.
8. The book to be kept by dealers in leaf tobacco shall be according to Form 3.
Entries to be Totalled Quarterly.
9. At the end of each quarter the dealer shall total up the entries in his book, and show the balances of leaf tobacco, if any, on hand, which he shall carry forward to the next quarter.
Dealer’s Return.
10. Every dealer shall not later than the fifteenth day of January, April, July, and October in each year furnish to the collector a return verified by declaration in Form 4, stating all particulars with respect to the matters specified in the several heads of such form as far as relates to the immediately preceding quarter of the year.
Manufacturers.
Plan and Particulars to accompany Application for Licence.
11. The drawings and particulars to accompany applications for licences to manufacture tobacco, cigars, cigarettes, and snuff shall be as follows:—
(1) A plan and sectional elevation of the factory buildings;
(2) The name and situation of the factory;
(3) The material of which the factory is constructed;
(4) The number of flats or stories in the building or buildings;
(5) The number of rooms in each story, and for what purpose each room or story is intended to be used;
(6) The number and position, with relation to the principal building of a factory, of any detached buildings used, or to be used, as part of the factory, together with number of rooms therein; and
(7) Such other particulars as the collector may require.
Factory Fastenings, &c.
12. Every factory shall be secured in such a manner and by such fastenings as shall be approved by the Collector, and shall be opened and visited at such times and in the presence of such officers as the Collector shall direct.
Manufacturer to Provide a Special Store-room.
13. Every manufacturer shall provide, when directed by the Collector so to do, a secure store-room in his factory, in which all tobacco, cigars, cigarettes, or snuff manufactured in his factory shall be stored, and every door of such store shall be provided by the manufacturer with an approved lock the key of which shall be kept by him, and with a lock supplied by the Collector at the expense of the manufacturer the key of which shall be kept by an officer, so that both the keys will be required to open the door.
Tobacco Regulations—continued.
Manufacturers’ Books.
14. Every manufacturer shall keep a book in a form approved by the Collector, in which he shall enter—
(a) The weight of all tobacco leaf received into the factory, distinguishing Australian-grown leaf from imported leaf.
(b) The weight in pounds of all tobacco, cigars, cigarettes, or snuff made in the factory.
(c) The weight in pounds of all tobacco, cigars, cigarettes, or snuff removed from his factory.
(d) The amount of refuse, waste, and clippings arising from the operations in the factory, distinguishing Australian-grown leaf from imported leaf.
(e) The amount of duty paid.
Delivery Book.
15. Every manufacturer shall keep in his factory in a form approved by the Collector a delivery book in which he shall enter daily the following particulars in relation to all tobacco, cigars, cigarettes, and snuff removed from his factory:—
(a) The date of removal.
(b) The weight of the tobacco or snuff removed.
(c) The number of cigars or cigarettes removed.
(d) The names and addresses of the persons to whom the tobacco, cigars, cigarettes, or snuff are delivered.
Manufacturers’ Returns.
16. Every manufacturer shall furnish to the Collector a return showing—
(a) The weight in pounds of all leaf tobacco received into his factory, distinguishing Australian-grown leaf from imported leaf.
(b) The weight of all leaf tobacco used in manufacturing tobacco, cigars, cigarettes, or snuff.
(c) The weight of all tobacco, cigars, cigarettes, or snuff manufactured in the factory.
(d) The weight of all tobacco, cigars, cigarettes, and snuff removed from the factory.
(e) The weight of tobacco, cigars, cigarettes, and snuff in the factory at the close of the day on which the return is made up to.
(f) The weight of tobacco, cigars, cigarettes, and snuff in course of manufacture at the close of the day on which the return is made up to.
When Returns to be Made up to.
When Returns to be Sent in.
18. Manufacturers’ returns shall be made up and sent to the Collector forthwith after the close of the day up to which they are made.
a 2
Tobacco Regulations—continued.
Manufacturer to Give Notice of Removal of Goods.
19. Every manufacturer at whose factory a supervising officer is not permanently stationed shall give at least twenty-four hours’ notice in writing to the Collector when he wishes to remove tobacco, cigars, cigarettes, or snuff.
Security on Removal.
20. Before any manufactured tobacco is removed from a factory without payment of duty the manufacturer shall give security in a sum equal to twice the amount of the Excise duty payable on the tobacco.
Goods Liable to Customs or Excise Duty which may be Delivered free for Use in the Manufacture of Tobacco, Cigars, Cigarettes, or Snuff.
21. The Collector may, on the application of a manufacturer, permit the following articles, not being imported, and being liable to duties of Excise, viz.:—
Spirits and Starch,
and the following imported articles liable to duties of Customs, viz.:—
Cigarette Paper, Cork Manufactures for Tips, Imitation Gold Tips, Liquorice, Petroleum Jelly, Saccharine, and Spice, to be delivered free of duty for use in the manufacture of Tobacco, Cigars, Cigarettes, or Snuff.
Conveyance.
22. All goods so delivered shall remain subject to the control of the Customs, and shall forthwith be conveyed to a factory either in a carriage licensed under the Customs Act 1901-1910, or under the immediate supervision or control of an officer.
Store-room.
23. The Collector may require that all or any of the goods so conveyed to a factory shall be kept in a secure and safe store-room to be approved by him.
Fastenings.
24. The door of the store-room shall be provided with fastenings to the satisfaction of the Collector, who shall, at the expense of the manufacturer, provide a lock, the key of which shall be kept by an officer.
Authority to Remove.
25. No goods shall be removed from the store-room except by the authority and in the presence of an officer.
Use of Goods.
26. Goods delivered under Regulation No. 21—
(a) shall be used only in the factory and in the manufacture of tobacco, cigars, cigarettes, or snuff; and
(b) shall, if they are capable of being used as a food or beverage, be treated in the presence of an officer in such a way as to be rendered unfit for any purpose other than the manufacture of tobacco, cigars, cigarettes, or snuff;
(c) may, by permission of the Collector, be removed from one factory to another.
Tobacco Regulations—continued.
Books to be Kept.
27. The manufacturer shall keep a book showing the quantities of goods received into his store-room, and the quantities taken out for use in his factory.
Stalks, Refuse, Clippings, and Waste in Tobacco, Cigar, and Cigarette Factories.
Different Kinds of Refuse to be Kept Separate.
28. The stalks, refuse, clippings, and waste from imported leaf tobacco shall be kept separate from the stalks, refuse, clippings, and waste from Australian leaf tobacco.
Method of Destruction.
29. All stalks, refuse, clippings, and waste arising from the operations in any tobacco, cigar, or cigarette factory shall, in the presence of an officer—
(a) be weighed; and
(b) either be destroyed by burning, or be mixed, to the satisfaction of the officer, with manure, kerosene, or other matter approved of by the Comptroller; or
(c) in the case of stalks, may be destroyed by cutting into short lengths.
Where it is necessary for an officer to attend specially for the purpose of supervising the operations, the owner of the factory shall pay to the Collector the sum of 2s. per hour for the officer’s services, and every manufacturer shall give forty-eight hours’ notice in writing to the Collector of his intention to destroy any stalks, refuse, clippings, or waste.
Removal of Stalks, &c.
30. All stalks, refuse, clippings, and waste treated in accordance with the preceding regulation, otherwise than by burning, must be immediately removed from the factory. The stems may, after destruction, be removed to other premises, there to be ground for subsequent sale for horticultural and agricultural purposes, provided that records of the quantity sold and the names and addresses of persons to whom sold are kept, and such information be available at all times for the inspection of officers.
How Stalks, &c., are to be Dealt With.
31. No person to whom any stalks, refuse, clippings, and waste treated as above have been delivered shall, without the permission of the Collector, use them for any purpose other than in connexion with horticultural or agricultural industries.
Refund of Customs Duty on Stalks, Refuse, Clippings, or Waste Arising in, a Factory from Imported Leaf Tobacco.
32. The claim for refund of Customs duty in respect of all stalks, refuse, clippings, or waste arising from operations in any tobacco, cigar, or cigarette factory in connexion with leaf tobacco upon which duty was paid on importation shall be according to Form 5.
Tobacco Regulations—continued.
Delivery of Australian Leaf or of Australian Manufactured Tobacco, for Horticultural, Agricultural, or Sheep-wash Purposes.
May be Delivered when Treated.
33. Australian leaf or Australian manufactured tobacco may on application be delivered for making sheep-wash, or for any agricultural or horticultural purpose, when treated in the manner hereinafter provided.
Form of Application.
34. Applications for delivery of Australian leaf or manufactured tobacco, in accordance with the preceding regulation, shall be made according to Form 6.
Approval or Disapproval.
35. The application may be approved or disapproved by the Collector.
Method of Treatment.
36. If the application is approved, the tobacco shall, before delivery, be crushed or pulverized, and be mixed with manure, kerosene, or other substance approved by the Comptroller, so as to render it unfit for smoking purposes or for snuff-making.
Payment for Officer’s Services.
37. The operations must be conducted in the presence and to the satisfaction of an officer, and where it is necessary for an officer to attend specially for the purpose the applicant shall pay to the Collector the sum of 2s. per hour for the officer’s services.
Certificate of Officer.
38. When the operations are complete, the officer shall certify accordingly on the application.
Remission of Duty.
39. The Excise duty on the manufactured tobacco in any factory treated in accordance with the preceding regulations shall be remitted.
—————
Weight of Packages of Tobacco and Snuff.
Uncut Tobacco.
40. Tobacco, other than cut, manufactured in a factory, shall be put up in packages, each containing 5 lbs. net weight, or any greater quantity. Provided that in special cases the Comptroller may permit the tobacco to be put up in packages containing less than 5 lbs. net weight.
Cut Tobacco or Snuff.
41. Cut tobacco or snuff manufactured in a factory may be packed in small tins or packets, each containing 1 oz. net weight or any greater quantity, which must be a multiple of 1 oz., and put up in outer
Tobacco Regulations—continued.
packages, each containing 5 lbs. net weight or any greater quantity, provided that in special cases the Comptroller may permit the tobacco or snuff to be put up in outer packages containing less than 5 lbs. net weight.
Cut Tobacco in Small Tins—Marking.
42. (1) Small tins or similar packages containing cut tobacco must be marked with—
(a) The net weight.
(b) The name of the manufacturer.
(c) The town of manufacture.
(d) The word “Australia.”
(2) Consecutive numbers and the gross weight need not be marked.
(3) Outer packages containing any number of smaller packages must comply with the requirements of section 70 of the Act.
(4) Cardboard boxes or tins containing not less than 1 lb. net weight, without any other covering, containing cut tobacco packed in tins or similar packages, for home consumption, need, for the purposes of section 70 of the Excise Act, show only the following particulars:—
(a) Name and address of manufacturer (including the word “Australia”).
(b) The net weight of the contents.
(5) The weight of cut tobacco manufactured in Australian factories and subject to Excise duty must be clearly and distinctly marked on the small tins in conjunction with the other printed particulars. The marking of the weight in small print at the end of the tins is not allowed.
Packages Containing Cigars.
Quantities.
43. Cigars may be put up in packages containing such number as the Collector may approve, and may be removed from the factory in parcels of not less than twenty-five.
Marking Factory and State Numbers.
44. In marking the factory number and the State number on any package containing cigars to be removed from the factory, the factory number must be placed directly above the State number, and within a circle, thus , or in a diamond, and each figure must be not less than a quarter of an inch in height. Marking to be on the end of package, or as approved by the Comptroller.
Marking Cigar Wrappers.
45. If cigars before being packed in packages of the prescribed size be put up in small quantities in paper, cardboard, or other wrapper, the factory number and the State number must be marked on eac
This is an opening excerpt, not the complete document.