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Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
These Regulations set out detailed administrative rules under the Excise Act 1901 for tobacco, spirits (including fortification and vinegar-making), drawback on exports, and starch manufacture. They prescribe what goods may be duty‑free to manufacturers, packaging/marking, destruction of waste, recordkeeping, licences, security and forms, and procedures for officer supervision and fees. They affect manufacturers, dealers, producers and Customs officers: Collectors/Comptroller decide approvals, require bonds or security, may charge for officer attendance, and oversee enforcement and prescribed court/inquiry steps.
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Direct links to the current provisions in Tobacco, Drawback and Starch Regulations.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
STATUTORY RULES.
1905. No. 65.
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 on the first day of November, 1905.
Dated this 28th day of September One thousand nine hundred and five.
NORTHCOTE,
Governor-General.
By His Excellency’s Command,
WILLIAM JOHN LYNE.
TOBACCO REGULATIONS.
——
GOODS LIABLE TO CUSTOMS OR EXCISE DUTY WHICH MAY BE DELIVERED FREE FOR USE IN THE MANUFACTURE OF TOBACCO, CIGARS, CIGARETTES, OR SNUFF.
List of Goods.
1. The Collector may, on the application of a manufacturer, permit the following excisable goods and goods liable to duties of Customs, viz.:—Glucose, Spirits, Glycerine, Liquorice, Sugar, Spice, Starch, Starch Flour, Cigarette Paper, Cork Manufactures for Tips, Flavouring Essences, Essential Oils, Tags, Saccharin, Dried Orange Peel, Fruit Juice, Vaseline, Petroleum Jelly, and any other articles that the Minister by Gazette notice allows, to be delivered free of duty for use in the manufacture of Tobacco, Cigars, Cigarettes, and Snuff.
The provision as to Dried Orange Peel shall be deemed to date from the twenty-second of February, 1904.
Conveyance.
2. 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, or under the immediate supervision or control of an officer.
Store-room.
3. 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.
4. 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.
5. No goods shall be removed from the store-room except by the authority and in the presence of an officer.
Tobacco Regulations-continued.
Use of Goods.
6. Goods delivered under Regulation No. 1 shall—
(a) be used only in the factory and in the manufacture of Tobacco, Cigars, Cigarettes, or Snuff; and
(b) 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.
Book to be kept.
7 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.
Method of Destruction.
8. 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 by the Comptroller.
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.
Removal of Stalks, etc.
9. All stalks, refuse, clippings, and waste treated in accordance with the preceding regulation, otherwise than by burning, must be immediately removed from the factory.
How Stalks, etc., are to be dealt with.
10. 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.
11. 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 1.
———
DELIVERY OF AUSTRALIAN LEAF OR OF AUSTRALIAN MANUFACTURED TOBACCO, FOR HORTICULTURAL, AGRICULTURAL, OR SHEEP-WASH PURPOSES.
May be Delivered when Treated.
12. 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.
Tobacco Regulations—continued.
Form of Applications.
13. Applications for delivery of Australian leaf or manufactured tobacco, in accordance with the preceding regulation, shall be made according to Form 2.
Approval or Disapproval.
14. The application may be approved or disapproved by the State Collector.
Method of Treatment.
15. 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.
16. 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.
17. When the operations are complete, the officer shall certify accordingly on the application.
Remission of Duty.
18. 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.
19. Tobacco, other than cut, manufactured in a factory, shall be put up in packages, each containing 5 lbs. net weight, or any greater quantity.
Cut Tobacco or Snuff.
20. 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, and put up in outer packages, each containing 5 lbs. net weight or any greater quantity.
———
PACKAGES CONTAINING CIGARS.
Quantities.
21. Cigars may be removed from the factory in packages containing such number as the Collector may approve, not being less than ten.
Marking Factory and State Numbers.
22. 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.
Tobacco Regulations—continued.
Marking Cigar Wrappers.
23. 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 each wrapper, and the factory number 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.
————
PACKAGES CONTAINING CIGARETTES.
To be Marked.
24. Every packet or small box containing cigarettes shall before removal from a factory be marked with the factory and State number, and the immediate outer package containing the packets or small boxes of cigarettes shall be similarly marked.
Marking Factory and State Numbers on Packets, etc.
25. In marking the factory number and the State number on any packet or small box of cigarettes, the factory number shall be placed directly above the State number, and within a circle, thus , or in a diamond, and each figure must be not less than one-sixteenth of an inch in height.
Marking Factory and State Numbers on outer Packages.
26. In marking the factory number and the State number on the immediate outer package containing the packets or small boxes of cigarettes, the factory number shall be placed directly above the State number, and within a circle, thus , or in a diamond, and each figure must be not less than half-an-inch in height.
————
TRANSFER OF LEAF TOBACCO FROM ONE FACTORY TO ANOTHER FACTORY.
Transfer Allowed.
27. Leaf tobacco may be transferred from the factory of any manufacturer of tobacco, cigars, or cigarettes to the factory of another such manufacturer.
Entry in Book
28. The manufacturer transferring the leaf tobacco shall enter in his book the quantity transferred.
29. The manufacturer receiving the transferred leaf tobacco shall enter in his book the quantity received.
Issue of Cart Note or Account.
30. The manufacturer transferring the leaf tobacco shall issue to the manufacturer receiving it a cart note or account showing the quantity transferred, and such cart note or account shall be produced at any time on request of an officer.
Return by Manufacturer Transferring.
31. The manufacturer transferring leaf tobacco shall indorse on his monthly or quarterly return a statement showing the dates of transfer, the quantity of leaf tobacco transferred, and the name of the manufacturer receiving it. The statement shall be according to Form 3.
Tobacco Regulations—continued.
Return by Manufactures Receiving.
32. The manufacturer receiving leaf tobacco transferred from another manufacturer shall indorse on his monthly or quarterly return a statement showing the dates of receipt, the quantity of leaf tobacco received, and the name of the manufacturer by whom it was transferred. The statement shall be according to Form 4.
———
LEAF TOBACCO.
Producer’s Book.
33. The book to be kept by producers of leaf tobacco shall be according to Form 5.
Entries to be Totalled Yearly.
34. 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.
Dealer’s Book.
35. The book to be kept by dealers in leaf tobacco shall be according to Form 6.
Entries to be Totalled Quarterly.
36. 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.
———
RENOVATION, CUTTING, OR REPACKING OF MANUFACTURED TOBACCO.
Application.
37. Any person desirous of having duty-paid manufactured tobacco removed to a factory for the purpose of renovation, cutting, or repacking, shall lodge with the Collector of Customs an application according to Form 7.
Authority to Remove.
38. The approval of the Collector shall be the authority for the manufactured tobacco being received into the factory.
Duty-paid Tobacco.
39. Where duty-paid manufactured tobacco is received into a factory where no officer is permanently in charge, the Collector may, in his discretion, permit any operations, except the weighing into and delivery from the factory, to be conducted without the supervision of an officer.
Tobacco in Bond.
40. Manufactured tobacco removed from a Customs warehouse and received into a factory must be under the control of an officer and under Crown lock whilst it is being renovated, cut, or repacked, and until removed from the factory.
Tobacco Regulations—continued.
Weighing.
41. All duty-paid manufactured tobacco and all manufactured tobacco removed from a warehouse shall be weighed into a factory in the presence of an officer, who shall mark the weights on the application.
Approval of Collector to Marking, etc.
42. Without the approval of the Collector—
(a) no fresh labels or tags may be affixed to any manufactured tobacco renovated, cut, or repacked; and
(b) no tins or packages bearing any description shall be used for the repacking of such tobacco.
Delivery from Factory.
43. The delivery from the factory shall be made immediately after the completion of the renovation, cutting, or repacking, and shall be in the presence of an officer.
Packages, etc.—Removal.
44. All tins, boxes, packages, labels, or tags brought into a factory in connexion with the renovation, cutting, or repacking of manufactured tobacco, and remaining unused, must be removed from the factory at the same time as the tobacco renovated, cut, or repacked.
Services of Officer.
45. If duty-paid manufactured tobacco, or tobacco removed from a Customs warehouse, be received into a factory where an officer is permanently in charge, and the quantity is such as to require, in the opinion of the Collector, the services of an extra officer, the applicant shall pay for such services.
Removal of Refuse, Clippings, etc.
46. Refuse, clippings, or waste arising in connexion with the renovation, cutting, or repacking of duty-paid manufactured tobacco must be removed from the factory at the same time as the manufactured tobacco which has been renovated, cut, or repacked.
Waste, etc., from Tobacco, not Duty-paid, to be Destroyed.
47. Refuse, clippings, or waste arising in connexion with the renovation, cutting, or repacking of manufactured tobacco removed from a Customs warehouse, shall be destroyed in the same manner as other refuse, clippings, or waste are destroyed in a factory.
Book to be kept.
48. The manufacturer into whose factory manufactured tobacco is received for the purpose of renovation, cutting, or repacking shall keep a book according to Form No. 8 of the Schedule hereto.
Charge for Services of Officer.
49. The charge, when the services of an officer are required, shall be 2s. per hour or part of an hour.
DRAWBACK REGULATIONS.
Goods for and Amount of Drawback.
50. Drawback of the full amount of the excise duty paid may be allowed upon the exportation of the following excisable goods, namely:—
| Spirits. | Cigarettes. | Sugar. |
|---|---|---|
| Tobacco. | Snuff. | Starch. |
| Cigars. | Beer. |
Provided that as to sugar used in the manufacture of the following articles drawback may be allowed on the exportation of the articles, but so that such drawback shall not exceed the following rates, namely:—
| Confectionery, Comfits, Succades, Sweetmeats, and Sugar Candy | 2s. per cwt. |
|---|---|
| Jams and Jellies.............................. | 25s. per ton. |
| Jellies, table, in packet.......................... | 45s. ,, |
| Fruits, canned and preserved...................... | 8s. 4d. „ |
Small Items.
51. Several items of drawback, though each less than £1, may, if they total £1, be included and allowed in one claim or debenture.
Customs Regulations Apply.
52. The provisions of the regulations under the Customs Act 1901 relating to drawbacks shall, with necessary alterations, be applicable to goods exported under drawback, pursuant to these Regulations.
———
AUSTRALIAN SPIRITS.
DELIVERY OF SAMPLES FREE.
Quantities.
53. Samples of spirits made in Australia may be delivered free in the following quantities:—
| (a) For every 20 gallons, cased................................... | 1 gill |
|---|---|
| (b) For every cask containing not more than 20 gallons................... | 1 gill |
| (c) For every cask containing more than 20 gallons...................... | 2 gills |
| (d) For every 100 gallons spirits contained in vats in the spirit store of a distillery.. | 1 gill |
Free samples shall be allowed once only.
Samples in Excess of Prescribed Quantity.
54. Samples may be delivered in excess
This is an opening excerpt, not the complete document.