Delivery of Goods Liable to Customs or Excise Duty for use in the Manufacture of Tobacco, Cigars, Cigarettes, or Snuff Regulations (Cth)

Commonwealth of Australia.

Department of Trade and Customs,

4th July, 1902.

REGULATIONS UNDER THE EXCISE ACT 1901.

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IS Excellency the Governor-General in and over the Commonwealth of Australia, by and with the advice of the Executive Council thereof, in exercise of the powers conferred by the Excise Act 1901, has been pleased to make the following Regulations, to take effect on and from the 9th day of October, 1901.

C. C. KINGSTON,

Minister of State for Trade and Customs.

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Sec 24. Regulations for Delivery of Goods Liable to Customs or Excise Duty for Use in the Manufacture of Tobacco, Cigars, Cigarettes, or Snuff.

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, Flavoring Essences, Essential Oils, and Tags, to be delivered free of duty for use in the manufacture of Tobacco, Cigars, Cigarettes, and Snuff.

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.

3. All goods so conveyed to a factory shall be kept in a secure and safe storeroom to be approved by the Collector.

4. The door of the storeroom 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.

5. No goods shall be removed from the storeroom except by the authority and in the presence of an officer.

6. Goods removed from the storeroom shall—

(a)Be used only in the factory and in the manufacture of Tobacco, Cigars, Cigarettes, or Snuff.

(b) If they are capable of being used for human use as a food or beverage, be mixed in the presence of an officer with tobacco juice, or otherwise treated so as to be rendered unfit for any purpose other than the manufacture of Tobacco, Cigars, Cigarettes, or Snuff.

7. The Manufacturer shall keep a book showing the quantities of goods he receives into his storeroom, and the quantities taken out for use in his factory.

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