Excise Regulations 1925 (Amendment)

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STATUTORY RULES.

1934. No. 9.

 

REGULATIONS UNDER THE EXCISE ACT 1901-1923.

(Fourteenth Amendment.)

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 1901-1923.

Dated this sixteenth day of January, 1934

Governor-General.

By His Excellency’s Command,

Minister of State for Trade and Customs.

 

Amendment of Excise Regulations 1925.

(Statutory Rules 1925, No. 181, as amended to this date.)

1. The Excise Regulations 1925 are amended by inserting after regulation 175 the following heading and regulations:—

“Delivery of Petrol from Customs Warehouses for Blending with Excisable Petrol.

175a.—(1.) Where the Collector is satisfied that petrol which is liable to duties of Customs is to be blended with petrol manufactured in Australia and exported he may, upon the application of the manufacturer, and upon compliance with the conditions prescribed in this regulation, permit the petrol to be removed from a Customs warehouse to a factory without the payment of Customs duty.

(2.) Before removing petrol from a Customs warehouse in pursuance of this regulation, the manufacturer shall lodge with the Collector a security in accordance with Form 22b for such amount as the Collector approves.

175b.—(1.) Where the Collector is satisfied that petrol which is liable to duties of Customs is to be blended with excisable petrol and entered for home consumption he may, upon the application of the manufacturer, permit the petrol to be removed from a Customs warehouse to a factory in accordance with the conditions prescribed in this regulation.

4870.—Price 3d.


(2.) Before removing petrol from a Customs warehouse in pursuance of this regulation, the manufacturer shall lodge with the Collector a security in accordance with Form 22c for such amount as the Collector approves.

(3.) If the rate of Customs duty exceeds the rate of Excise duty the manufacturer shall, immediately upon the ascertainment of the quantity of petrol which reaches the factory, pay a Customs duty on that quantity equal to the difference between the two rates.

(4.) Upon entry for home consumption of a blended mixture containing petrol removed from a Customs warehouse in pursuance of this regulation, the manufacturer shall pay Excise duty on the whole mixture.

175c. In all cases where petrol is removed from a Customs warehouse in pursuance of regulations 175a and 175b of these Regulations, the quantity of petrol so removed shall be measured immediately prior to removal from the Customs warehouse and again immediately after its arrival at the factory and Customs duty shall forthwith be paid upon any deficiency that may have occurred during the course of such removal unless the deficiency is accounted for to the satisfaction of the Collector.”

2. The Schedule to the Excise Regulations 1925 is amended by inserting after Form 22a the following forms:—

“Reg. 175a. Form 22b.

Commonwealth of Australia.

Excise Act 1901-1923.

SECURITY TO CUSTOMS.

By this security the subscribers are, pursuant to the Excise Act 1901-1923, bound to the Customs of the Commonwealth of Australia in the sum of              subject only to this

condition, that if, whenever and as often as of  whether personally or by agent removes petrol from a Customs warehouse to his factory, he shall blend the whole of the petrol so removed (except such quantity as may be lost and the loss of which is accounted for to the satisfaction of the Collector) with petrol manufactured in Australia and shall export the mixture from Australia, then this security shall be thereby discharged.*

Dated this day of , 19 .

Names and Descriptions of Subscribers.

Signatures of Subscribers.

Signatures of Witnesses.

 

 

 

* Note.—If liability is not intended to be joint and several and for the full amount, here state what is intended, as, for example, thus ‘The liability of the subscribers is joint only’, or ‘The liability of (mentioning subscribers) is limited to (here state amount of limit of liability or mode of ascertaining limit).’


Reg. 175b. Form 22c.

Commonwealth of Australia.

Excise Act 1901-1923.

SECURITY TO THE CUSTOMS.

By this security the subscribers are, pursuant to the Excise Act 1901-1923, bound to the Customs of the Commonwealth of Australia in the sum of              subject only to this

condition, that if, whenever and as often as of whether personally or by agent removes petrol from a Customs warehouse to his factory—

(a) he shall immediately upon the ascertainment of the quantity at the petrol so removed which reaches the factory, pay to the Collector duty equal to the amount by which the Customs duty exceeds the Excise duty which would be payable upon a similar quantity of petrol subject to Excise duty; and

(b) he shall blend the whole of the petrol so removed (except such quantity as may be lost and the loss of which is accounted for to the satisfaction of the Collector) with petrol manufactured in Australia and shall, upon entering the mixture for home consumption, pay Excise duty on the whole mixture,

then this security shall be thereby discharged.*

Dated this day of , 19 .

Names and Descriptions of Subscribers.

Signatures of Subscribers.

Signatures of Witnesses.

 

 

 

* Note.—If liability is not intended to be joint and several and for the full amount, here state what is intended, as, for example, thus ‘The liability of the subscribers is joint only’, or ‘The liability of (mentioning subscribers) is limited to (here state amount of limit of liability or mode of ascertaining limit).’”

 

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

Overview

The Excise Act 1901-1923 was enacted to provide for the imposition and collection of excise duties on certain goods manufactured or produced in Australia. This Act was introduced to address the need for a comprehensive framework to regulate and tax goods manufactured within the country. The Excise Act 1901-1923 was passed by the Australian Parliament, reflecting the policy objective of generating revenue for the federal government while also controlling the production and distribution of specific goods. The Excise Regulations 1934, made under this Act, were introduced to further refine and specify the application of excise duties, particularly in relation to petrol. These regulations aim to streamline the process for manufacturers to blend imported petrol with domestically produced petrol, ensuring compliance with duty obligations and facilitating smoother operations within the industry.

Scope and Application

The Excise Regulations 1925, as amended, regulate the removal of petrol from Customs warehouses for blending with excisable petrol, either for export or for home consumption. This regulation applies to manufacturers who hold a security with the Collector of Customs as a prerequisite for removal. The regulation specifies that if the petrol is intended for export, no Customs duty is payable upon its removal, provided the petrol is blended with Australian-manufactured petrol and subsequently exported. Conversely, if the petrol is intended for home consumption, the manufacturer must pay a Customs duty on the quantity removed if the rate of Customs duty exceeds the rate of Excise duty. Furthermore, Excise duty is payable on the blended mixture when it is entered for home consumption. The regulation also mandates the measurement of petrol before its removal from the warehouse and upon arrival at the factory, with any discrepancies in quantity to be accounted for or result in the payment of Customs duty on the deficiency. This regulation extends across the Commonwealth of Australia and is applicable to any manufacturer who meets the specified conditions. The regulation does not explicitly state exclusions or exemptions, but the application is contingent upon meeting the prescribed conditions and providing the required security.

Key Provisions

The Excise Regulations 1925, as amended, introduce new provisions under regulations 175a, 175b, and 175c, which pertain to the delivery and use of petrol that is liable to duties of Customs. Regulation 175a allows the Collector to permit the removal of Customs-liable petrol from a warehouse to a factory for blending with excisable petrol and subsequent export, subject to specific conditions and the lodgement of a security. Regulation 175b, on the other hand, allows for the removal of Customs-liable petrol to a factory for blending with excisable petrol intended for home consumption, again with conditions and security requirements. Regulation 175c mandates that the quantity of petrol removed must be measured before and after transport to the factory, with any deficiency resulting in the payment of Customs duty unless accounted for to the Collector's satisfaction. The amendments impose specific obligations on manufacturers who apply to have petrol removed from Customs warehouses. Firstly, they must lodge a security with the Collector as per the prescribed forms (Form 22b for export and Form 22c for home consumption). For regulation 175b, manufacturers must pay any difference in duty between Customs and Excise if the former exceeds the latter upon ascertainment of the quantity at the factory. Furthermore, for both regulations, manufacturers must ensure the entire quantity of petrol removed is blended with Australian-manufactured petrol, and in the case of home consumption, Excise duty must be paid on the blended mixture. Breaches of the conditions outlined in these regulations could lead to several consequences. If a manufacturer fails to comply with the conditions for the removal and use of Customs-liable petrol, they may be liable for unpaid duties. This could result in the imposition of Customs duty on any deficiency, as stipulated in regulation 175c. Additionally, failure to pay the required duty when the Customs duty exceeds the Excise duty, as outlined in regulation 175b(3), could result in financial penalties. While the exact penalties are not specified in the provided text, non-compliance with Excise Act requirements can generally lead to substantial fines, imprisonment, or both, depending on the severity of the breach.

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