Excise Regulations 1925

These regulations govern excise duty—a tax on goods manufactured in Australia such as alcohol, tobacco, and fuel. They explain when and how manufacturers must pay this tax, and set out dozens of circumstances where refunds or rebates may be claimed (for example, if goods are damaged, destroyed, or exported). The rules cover:

• Payment and removal of goods – Permission systems for delivering petroleum products and fuel without upfront entry.
• Tobacco – How to calculate penalties based on seized tobacco leaf weight, and approved uses for tobacco leaf (medical, scientific, etc.).
• Fuel – Special rules for LPG and compressed natural gas, including measurement conversions (kilograms to litres) and warning notices required on invoices.
• Remissions and rebates – Detailed lists of when duty can be refunded, including for small breweries (eligible breweries can claim partial refunds), contaminated petrol, or errors in calculating petroleum quantities.
• Duty-free shops – Strict conditions for shops selling goods to international travellers, including sealed packaging rules, invoice requirements, and verification systems for both airport and off-airport retailers.
• Drawback – Rules for getting excise duty back when goods are exported, including pre-approval requirements and examination by officers.

The regulations affect manufacturers, fuel suppliers, duty-free shop operators, and exporters who must comply with record-keeping, timing restrictions, and cross-referenced laws including the Excise Act 1901 and Excise Tariff Act 1921.