Excise Regulations 1913 (Amendment)

Overview

The Statutory Rules 1920, No. 32, enacted on 25 February 1920, constitutes a legislative instrument under the Excise Act 1901–1918. This regulation, made by the Governor-General in Council, serves to amend the Excise Regulations 1913 by adding refined petroleum oil to the list of imported goods exempt from customs duties, provided they are used in the manufacture of tobacco. This amendment aims to facilitate the tobacco manufacturing process by reducing the financial burden on manufacturers who use refined petroleum oil as an ingredient. The policy objective behind this regulation appears to be to support the manufacturing sector by providing relief on specific raw materials essential for production.

Scope and Application

The Excise Act 1901–1918, through the Statutory Rules of 1920, No. 32, extends its regulatory scope to include refined petroleum oil as an imported article eligible for duty-free delivery for use in tobacco manufacturing. This amendment to the Excise Regulations 1913, specifically Regulation 21, applies to any person or entity involved in the importation and use of refined petroleum oil in the manufacture of tobacco products within the Commonwealth of Australia. The regulation impacts industries involved in the production, importation, and use of refined petroleum oil for tobacco-related processes, ensuring compliance with the designated duty exemptions. While the regulation itself does not explicitly state any exclusions or thresholds, its application is limited to the scope outlined by the Excise Act and its subsidiary regulations. The regulation's reach is limited to the Commonwealth of Australia, governed by federal authority and implemented by the Minister of State for Trade and Customs.

Key Provisions

The main operative section of this legislative instrument is Regulation 21 of the Excise Regulations 1913, which has been amended to include refined petroleum oil in the list of imported articles that can be delivered free of duty for use in the manufacture of tobacco (Reg. 21). This addition allows for the importation of refined petroleum oil without incurring customs duties, provided it is used specifically in the manufacturing process of tobacco products. This regulation is intended to facilitate the production of tobacco products within Australia by making a key input material more readily available. The Act imposes obligations on parties importing refined petroleum oil for use in tobacco manufacturing to ensure that it is used solely for this purpose. Importers must adhere to the conditions set by the Excise Act 1901–1918 and the Excise Regulations 1913, which include proper documentation and declaration of the intended use of the imported refined petroleum oil. Non-compliance with these regulations could result in the loss of the duty-free status and the imposition of customs duties. Any breach of the conditions stipulated by this regulation may result in civil and criminal consequences. According to the Excise Act 1901–1918, penalties for contravening the provisions of this Act can include fines, imprisonment, or both. The maximum penalties can vary depending on the nature and extent of the offence. For instance, individuals or entities found guilty of using imported refined petroleum oil for purposes other than tobacco manufacturing may face significant fines and potential imprisonment, underscoring the importance of strict compliance with the regulation.