Excise Regulations 1925 (Amendment) (Cth)

 

STATUTORY RULES.

1951. No. 123.

REGULATION UNDER THE EXCISE ACT 1901-1949.*

I, THE ADMINISTRATOR of the Government of the Commonwealth, of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulation under the Excise Act 1901-1949.

 Dated this fifteenth day of October , 1951.

J. NORTHCOTE

Administrator.

By His Excellency’s Command,

NEIL O’SULLIVAN

Minister of State for Trade and Customs.

AMENDMENTS OF THE EXCISE REGULATIONS 1925. 

1. Regulation 1 of the Excise Regulations 1925 is amended by omitting the figures “1925”.

2. Regulation 13 of the Excise Regulations 1925 is amended—

(a)by inserting after the words “shall be stored” the words “immediately after they are manufactured”; and

(b)by adding at the end thereof the following sub-regulation:—

“(2.) For the purposes of this regulation, tobacco, cigars, cigarettes and snuff shall be deemed to be manufactured when plugged, cut or packed in the manner in which they are normally sold by the manufacturer for home consumption or export.”.

3. Regulation 14 of the Excise Regulations 1925 is amended—

(a) by inserting after the word “enter” the word “daily”; and

(b)by omitting from paragraph (d)the words “, distinguishing Australian-grown leaf from imported leaf”.

4. Regulation 28 of the Excise Regulations 1925 is repealed.

5. Regulation 31 of the Excise Regulations 1925 is amended by omitting the words “Three shillings” and inserting in their stead the words “Four shillings and six pence”.

* Notified in the Commonwealth Gazette on , 1951.

Statutory Rules 1951, No. 181, as amended to date. For previous amendments of the Excise Regulations, see Statutory Rules 1951, No. 81.

3434—Price 8d. 15/3.9. 1951.

6. Regulation 37 of the Excise Regulations 1925 is amended by omitting the figure and letter “3s.” and inserting in their stead the words “Four shillings and six pence”.

7. After regulation 42 of the Excise Regulations 1925 the following regulation is inserted:—

42A.—(1.) Except as provided by this regulation, cut tobacco shall not be put up in packages containing more than one pound not weight.

“(2.) Where—

(a)cut tobacco is to be delivered to an institution; and

(b)a written application is made by the chief executive officer of the institution certifying that the tobacco is to be distributed to inmates of the institution,

the Collector may authorize the putting up of cut tobacco in packages containing more than one pound net weight but not more than twenty-five pounds net weight for delivery to the institution.

“(3.) Where cut tobacco is to be removed under the control of the Customs from one factory to another for further manufacture or packing in accordance with these Regulations, the Collector may authorize the putting up of cut tobacco in packages containing more than one pound net weight but not more than seventy-five pounds net weight.

“(4.) A blender may make written application to the Collector for authority to receive cut tobacco in packages exceeding one pound net weight for the purposes of blending tobacco at premises specified in the application.

“(5.) Where—

(a)the Collector grants an application made under the last preceding sub-regulation; and

(b)the blender gives security in an amount approved by the Collector that the tobacco will be used for blending purposes only and that the blended tobacco will be sold by him by retail only,

the Collector may authorize the putting up of cut tobacco in packages containing more than one pound net weight but not more than twenty-five pounds net weight for delivery to the blender.

“(6.) A person other than—

(a)a manufacturer;

(b) a chief executive officer of an institution to which the Collector has authorized the delivery of cut tobacco in accordance with sub-regulation (2.) of this regulation;

(c)a blender to whom the Collector has authorized the delivery of cut tobacco in accordance with sub-regulation (5.) of this regulation; or

(d)the licensee of a warehouse licensed under the Customs Act 1901-1950,

shall not have in his possession, custody or control more than twenty pounds net weight of cut tobacco not put up in packages in accordance with sub-regulation (1.) of this regulation.

“(7.) For the purposes of this regulation,

‘blender’ means a person who blends or packs different kinds of tobacco and sells, or disposes of, the tobacco so blended or packed by retail;

‘institution’ means an institution or establishment conducted by a State or an institution or establishment approved by the Collector.”.

8. Regulation 69 of the Excise Regulations 1925 is amended by omitting the figure and letter “3s.” and inserting in their stead the words “Four shillings and six pence”.

9. Regulation 76 of the Excise Regulations 1925 is amended by inserting after the word “Saccharin” the word “Liqueurs”.

10. Regulation 87 of the Excise Regulations 1925 is amended by omitting the words “and the duty paid,”.

11. Regulation 107 of the Excise Regulations 1925 is amended by omitting the words “, in the presence of an officer,”.

12. Regulation 209A of the Excise Regulations 1925 is amended by omitting the words “three shillings” and inserting in their stead the words “Four shillings and six pence”.

13. After regulation 223 of the Excise Regulations 1925 the following regulations are inserted:—

“LIQUEUR REGULATIONS.

“Application for a Licence.

“224. An application for a licence to manufacture liqueurs shall be accompanied by the following particulars and drawings:—

(a)the name and situation of the factory;

(b) a plan of the factory buildings and promises or a plan of such part of the buildings or premises as the Collector requires;

(c) a description of the plant; and

(d)if required by the Collector, sectional elevation drawings showing every apparatus and vessel and the position and capacity in gallons of every vessel used in the factory.

“Distillery Premises or Customs Warehouse.

“225. The whole or a part of premises licensed as a distillery under the Distillation Act 1901-1950 or as a warehouse under the Customs Act 1901-1950 may be licensed for the manufacture, in accordance with the provisions of these Regulations, of liqueurs.

“Licence Fees.

“226.—(1.) Subject to this regulation, the annual fee payable by a manufacturer for a licence to manufacture liqueurs is Seven pounds ten shillings.

“(2.) The annual fee specified in the last preceding sub-regulation is not payable where the liqueurs are manufactured in a warehouse licensed under the Customs Act 1901-1950 or in a distillery licensed under the Distillation Act 1901-1950.

“(3.) The fee in respect of any one year shall be computed as from the first day of January to the thirty-first day of December of that year, and, when by reason of the time of the granting of a licence, the licence will not continue for a full year, the amount of the fee shall be reduced proportionately.

“Security.

“227. The sum in which security is to be given by the applicant for a licence to manufacture liqueurs shall be not less than Two hundred and fifty pounds not more than Five hundred pounds.

“Requirements as to Premises.

“228.—(1.) A factory in which a manufacturer is licensed to manufacture liqueurs shall be constructed of materials and in a manner approved by the Collector and shall be so constructed that it allows for the proper supervision by officers of the manufacture of liqueurs.

“(2.) A factory shall be secured in such a manner and by such locks or fastenings as are approved by the Collector.

“(3.) If required by the Collector so to do, a manufacturer shall—

(a)secure all windows with iron bars not less than one inch in diameter so placed in the windows that the spaces between the bars and between the end bars and the walls do not exceed six inches in width;

(b)cover all windows with close wire netting;

(c) cover the inside of all exterior doors with iron sheeting; and

(d)make provision for the segregation and suitable storage of all liqueurs stored in cases or casks.

“(4.) Where the Collector considers it necessary so to do, he may supply, at the expense of the manufacturer, locks additional to those which the manufacture is required, by sub-regulation (2.) of this Regulation, to fix to the promises, and the keys of the additional locks shall be held by an officer.

“Requirements as to Plant.

“229.—(1.) A manufacturer shall install in the factory in which he is licensed to manufacture liqueurs sufficient vats, tanks and other containers suitable for the manufacture and reception of liqueurs and for their storage when manufactured.

“(2.) A manufacturer shall number consecutively, commencing with the number one, the vats, tanks and containers and shall paint, to the satisfaction of the Collector, the numbers on the vats, tanks and containers in oil colours.

“(3.) If required by the Collector so to do, a manufacturer shall—

(a) instal in his factory sufficient vats or tanks suitable for the storage of spirit intended to be used in the manufacture of liqueurs;

(b)cover closely all vats, tanks or containers installed in his factory;

(c) provide suitable, dipping holes in the coverings; and

(d)fit to the vats, tanks and containers fastenings which enable them to be securely locked.

“(4.) No plant other than plant used in the manufacture of liqueurs shall be installed in a factory without the approval of the Collector.

“Notice of Intention to Manufacture.

“230. A manufacturer shall not, without the consent of the Collector—

(a)commence to manufacture liqueurs; or

(b)if he has not manufactured liqueurs for a period exceeding two weeks, resume the manufacture of liqueurs,

unless he has, at least six days before commencing or resuming the manufacture, given notice in writing to the Collector of the date on which he intends to manufacture.

“Notice Book.

“231.—(1.) A manufacturer shall keep a notice book which shall be in accordance with Form 48 at his factory.

“(2.) The notice book shall be supplied by the Collector.

“(3.) A manufacturer shall, before commencing the manufacture of a batch or quantity of liqueur, give notice in writing of his intention so to do.

“(4.) The notice shall be given by the manufacturer by entering the appropriate particulars in the notice book, signing the entry and delivering the notice book to an officer.

“Ingredients.

“232.—(1.) A manufacturer may use imported goods and goods manufactured or produced in Australia in the manufacture of liqueurs.

“(2.) A manufacturer shall place under the control of an officer all essences, fruit juices, oils, macerates or distillates brought into his factory for use in the manufacture of liqueurs and shall not use those goods except with the approval of the Collector.

“(3.) Amanufacturer shall, if the Collector so directs, keep imported goods separate from goods manufactured or produced in Australia until they are used in the manufacture of liqueurs.

“(4.) The manufacture of liqueurs shall take place under the supervision of an officer.

“(5.) Except with the approval of the Collector, a manufacturer shall not bring into, or have in his possession, custody or control in, a factory licensed for the manufacture of liqueurs, any goods other than goods intended for use in the manufacture of liqueurs.

“Delivery, Free of Duty, of Goods for use in the Manufacture of Liqueurs.

“233.—(1.) The Collector may, on the application of a manufacturer of liqueurs, allow the delivery, free of excise duty, of spirits and spirits contained in essences or flavourings for use in the manufacture of liqueurs.

“(2.) The Collector may, on the application of a manufacturer, allow the delivery, for use in the manufacture of liqueurs, of spirituous essences and flavourings free of so much of the duty of Customs as is payable in respect of the spirit content of the essences and flavourings.

“(3.) Where the Collector allows the delivery of goods under this regulation, the manufacturer shall forthwith cause them to be conveyed to his factory in a carriage licensed under the Customs Act 1901-1950 or under the direct supervision of an officer.

“(4.) All goods delivered under this regulation shall remain subject to the control of the Customs.

“(5.) A manufacturer shall record in a book kept for that purpose the quantities of goods delivered under this regulation and the quantities of those goods used in the manufacture of liqueurs.

“Powers of Officers.

“234. An officer may gauge a tank, vat or other container installed in a factory whenever he considers it necessary to do so.

“Dutiable Content.

“234A. For the purpose of calculating duty, the proof spirit contents of liqueurs may be ascertained by distillation or by any other method approved by the Collector.

“Allowance for Waste.

“234B. The Collector may make such allowances for waste as he considers reasonable in respect of—

(a)the storage of spirit intended for use in the manufacture of liqueurs; and

(b) losses arising out of the manufacture, storage or bottling of liqueurs.

“Delivery in Bulk.

“234C.—(1.) Subject to the next succeeding sub-regulation, a manufacturer shall not remove liqueurs from the factory except in bottles or flasks of the sizes referred to in the next succeeding regulation.

“(2.) The Collector may authorize the removal in bulk containers of liqueurs from the factory in which they are manufactured to an approved place for—

(a)bottling in accordance with the next succeeding regulation;

(b)exportation; or

(c) manufacturing purposes, approved by the Collector, in accordance with such conditions as the Collector determines.

“(3.) A manufacturer shall, in a manner approved by the Collector, mark each bulk container with the following particulars:—

(a) the name and address (including the word ‘Australia’) of the factory, the factory and the State number furnished to him and the words ‘Made in Australia’ or such other words as the Collector approves indicating that the liqueur has been made in Australia;

(b)the capacity of the container and the contents in gallons, ascertained by weight, measure or gauge, as directed by the Collector, of the liqueur in the container;

(c)the gross weight of the container; and

(d) the name, type or brand of liqueur.

“Bottling of Liqueurs.

“234D.—(1.) Bottles or flasks used for the bottling of liqueurs in a factory or approved place shall be bottles or flasks having a capacity of thirteen, twenty, twenty-six, or forty fluid ounces or such other bottles and flasks approved by the Comptroller-General as being bottles or flasks ordinarily used in the trade for the bottling of liqueurs.

“(2.) Where bottles or flasks are packed in cases—

(a)each case shall contain the one type of liqueur;

(b) the same number of bottles or flasks, as the case may be, shall be packed in each case; and

(c) each case containing a particular type of bottle or flask shall contain the same number of that type of bottle or flask, as the case may be.

“(3.) The liquid quantity of liqueur in a case or bottle shall be ascertained by measure or by such other means as the Collector directs.

“(4.) A manufacturer shall affix to each bottle or flask a label showing—

(a) the name of the manufacturer and the address (including the word ‘Australia’) of the factory, the factory and State number furnished to him and the words ‘Made in Australia’ or such other words as the Collector approves indicating that the liqueur has been made in Australia;

(b)the name, type or brand of liqueur;

(c) a statement that the bottling has been performed under Customs supervision;

(d)the quantity, in fluid ounces, of the liqueur contained in the bottle; and

(e) such other markings or statements as the Collector approves in writing.

“(5.) A manufacturer shall paint or brand on each case in which liqueurs are packed the name of the manufacturer and the address (including the word ‘Australia’) of the factory, or the factory and State number allotted to the factory and the words ‘Made in. Australia’ or such other words as the Collector approves indicating that the liqueur has been made in Australia.

“Marking of Factory and State Numbers.

“234E.—(1.) In marking the factory number and the State number on a bulk container, case or label, the manufacturer shall place the factory number directly above the State number and within a circle, thus , or in a diamond or triangle.

“(2.) The marking shall be placed in a position approved by the Collector.

“(3.) Each figure shall—

(a) when applied to labels—be not less than one-sixteenth of an inch in height; and

(b)when applied to cases or bulk containers—be not less than one-half of an inch in height.

“IMPROPER USE OF CERTAIN WORDS IN CONNEXION WITH LICENCES AND FACTORIES.

“235.—(1.) A person (not being a person licensed to manufacture under the Act) shall not assume or use in connexion with his business a word or mark which would reasonably lead to the belief that he is a person licensed to manufacture under the Act.

“(2.) Without limiting the generality of the last preceding sub-regulation, a person (not being the holder of a licence to manufacture under the Act) who places or causes or permits to be placed on any goods or the packets, cases or containers in which goods are packed—

(a) a factory number and a State number furnished by the Collector to a manufacturer under section 67 of the Act; or

(b)a mark or design or numbers so nearly resembling a factory number and a State number, whether alone or in conjunction with other words, designs or marks as to be likely to deceive,

shall be deemed to be guilty of an offence under that sub-regulation.”.

14. The Schedule to the Excise Regulations 1925 is amended by omitting Forms 1 and 2 and inserting in their stead the following-forms:—

Regulation 4. FORM 1.

AUSTRALIAN EXCISE.

Tobacco Leaf Producer’s Book.

Name of Producer Place Registration No.

Date.	Extent of Area on which Leaf is Grown.			Quantity of Cured Tobacco Leaf Produced in Pounds.	Date.	Quantity of Cured Tobacco Leaf Removed.		To whom Delivered.
	Acres.	Roods.	Perches.	Pkgs.		lbs.	Name.	Address.

Regulation 6. FORM 2.

AUSTRALIAN EXCISE.

Tobacco Producer’s Return for Twelve Months ended 31st December, 19.

Name of producer:

Surname (block letters).

Christian names.

Postal address:

The total area from which Tobacco Leaf was harvested by me during the twelve months ended 31st December, 19 was—

Acres:

Where situated:

Cured Leaf—

lbs.

(a) On hand at 1st January, 19 , as shown on my last return

Obtained from crop harvested between 1st January, 19  ,

• and 31st December, 19

    ........................................................

Returned as unsaleable or for any other reason [give

particulars on a separate sheet].............................................

Total (a)...............................................................

lbs.

(b) Total quantity removed between 1st January, 19 , and 31st

December, 19 , including leaf rehandled, as shown below

Leaf destroyed (quote authority and method of destruction)

Balance on hand on farm on 31st December, 19...........................

Total (b).................................................................

The difference of lbs. between the total of (a) and (b) is accounted

for as follows:—

(Omit if totals agree.)

DETAILS OF LEAF REMOVED SHOWING PARTICULARS OF EACH CONSIGNMENT.

Date.	Quantity.	Name and Address of Dealer or Manufacturer to whom Sold or Delivered.
lbs.
Total ..

The area which I have planted or propose to plant with Tobacco which will be harvested during the year 19 is acres situated at

I hereby declare that this Return is a true statement of the particulars mentioned therein for the twelve months ended 31st December, 19

 .

(Signature of Producer)

Declared before me at this

day of 19 .

(Signature of Person taking Declaration)

15. The Schedule to the Excise Regulations 1925 is amended by omitting Forms 31, 31a and 32 and inserting in their stead the following forms:—

Regulation 204. Form 31. Warrant No.

AUSTRALIAN EXCISE.

Excise Act 1901-

Home Consumption Entry—Tobacco, Cigars, Cigarettes, Snuff.

Place

Date 19

State of

Ex

Owner: Signature: (Owner or Agent)

Marks. Number of Packages. Description of Goods. Weight. Tariff Item. Rate of Duty. Amount of Duty.

£	s.	d.
Total £

Total number of Packages (in words)

Total Amount of duty (in words)

Collector.

Regulation 204 Form 31A. Warrant No.

AUSTRALIAN EXCISE.

Excise Act 1901-

Home Consumption Entry—Spirits (Excluding Spirits Cleared ex Distilleries and Manufacturing Warehouses).

Place

Date 19

State of

Ex

Owner: Signature (Owner or Agent)

Vessels and Cases.

Description of Vessel.

Material from which made.

Description of Spirit.

Liquid Gallons.

Strength.

Proof Gallons.

Tariff Item.

Rate of Duty at Proof.

Duty.

Brand.

No.

By Hydrometer.

Obscuration.

Actual Strength.

£

s.

d.

Total £

Total number of Packages (in words)

Total amount of duty (in words)

Collector.

Regulation 204. FORM 32 Warrant No.

AUSTRALIAN EXCISE.

Excise Act 1901-

Home Consumption Entry.

Place

Date 19

State of

Ex

Owner: Signature (Owner or Agent)

Marks.	Nos.	Number of Packages.	Description of Goods.	Gallons or Quantity or Weight.	Tariff Item.	Rate of Duty.	Amount of Duty.
Total £	£	s.	d.

Total number of Packages (in words)

Total amount of duty (in words)

Collector.

16. The Schedule to the Excise Regulations is amended by adding at the end thereof the following form:—

FORM NO. 48.

Regulation 231.

AUSTRALIAN EXCISE.

Notice Book—Liqueur factory. Factory.

Date.

Type of Liqueur to be Manufactured.

Batch No.

Spirits.

Spirituous Ingredients.

Other Ingredients.

Signature of Manufacturer or his Servants.

Ex Vat or Vessel.

Liquid.

Strength.

Proof.

Name.

Liquid.

Strength.

Proof.

Name.

Quantity.

                                     

___________________________

By Authority: L. F. JOHNSTON, Commonwealth Government Printer, Canberra.