Customs Regulations 1913 (Amendment) (Cth)

STATUTORY RULES.

1919. No. 138

REGULATIONS UNDER THE CUSTOMS ACT 1901-1916.

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 Customs Act 1901-1916, to come into operation forthwith.

Dated this fourth day of June, 1919.

R. M. FERGUSON,

Governor-General.

By His Excellency’s Command,

W. MASSY GREENE,

Minister of State for Trade and Customs.

 

Amendment of the Customs Regulations 1913.

(Statutory Rules 1913, No. 346.)

Regulations 75 and 76 are hereby repealed, and the following regulations substituted in their stead:—

Reducing and Bottling of Spirits in Bond.

75. (a)Bulk Spirits, in warehouse, may, by permission of the Collector, be reduced in strength   and bottled in the warehouse for home consumption or for exportation.

(b)All Spirits reduced in the warehouse shall be put into bottles or flasks such as are ordinarily used in the trade and shall be packed in cases each containing not less than one dozen reputed quarts, or two dozen reputed pints, or their equivalent in other sizes. The bottles in each case shall be of uniform size provided that any class or size of container may be used for samples intended for display only. The cases into which reduced imported spirits are packed for exportation shall be marked “For Export Only,” and such spirits shall not be deliverable for home consumption.

(c)A label shall be affixed to each bottle giving a true description of the contents. The label may contain a statement that the spirits have been bottled under Customs control. No label shall be used unless it has been submitted to and approved of by the Collector.

(d)Where the strength of any package of imported spirits to be reduced is under proof, duty shall be paid, prior to reducing, on the difference between the liquid and proof gallons of such spirit before reducing; provided that duty shall not be paid on under proof spirits to be reduced for exportation only.

 

(e)Upon entry for home consumption duty shall be payable on the reduced spirits at per proof gallon as follows:—

(i) If Australian—at the rate of the Excise Tariff applicable.

(ii) If imported—at the Customs Tariff applicable to spirits exceeding the strength of proof.

(f)An allowance not exceeding 1 per cent. may be made by the Collector for bonâ fide waste in the process of reducing and bottling.

(g) Duty shall be paid forthwith on any residue remaining from reducing and bottling operations. Any residue from bottling and reducing imported spirits for exportation shall be chargeable as proof.

(h) Duty shall be paid on packing materials (other than Australian or duty paid materials) on clearance of the spirit for home consumption.

76. The operations of reducing and bottling shall be carried out under the supervision of a locker, but if his services are not available, under the supervision of a special officer whose services shall be paid for at the rate of 2s. per hour or part thereof by the person applying for permission to reduce and bottle the spirits.

 

Printed and Published for the Government of the Commonwealth of Australia by albert J. Mullett, Government Printer for the State of Victoria.