Excise Regulations 1925 (Amendment)

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STATUTORY RULES.

1948. No. .

REGULATIONS UNDER THE EXCISE ACT 1901-1947.*

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 1901-1947.

Dated this twenty–first day of July, 1948.

W. J. McKell

Governor-General.

By His Excellency’s Command,

(Sgd.) BEN COURTICE

Minister of State for Trade and Customs.

Amendments of the Excise Regulations 1925.†

1. Regulation 40 of the Excise Regulations 1925 is repealed and the following regulation inserted in its stead:—

“ Packages of Tobacco and Snuff.

Uncut Tobacco.

“ 40.—(1.) Tobacco, other than cut tobacco, shall not be put up in packages containing less than 1 lb. net weight each and the manufacturer shall mark each such package with—

(a) (i) the name of the manufacturer and the address of the manufacturer which shall include the word ‘ Australia ’; or

(ii) the factory number and State number and the words ‘ Made in Australia ’ or words, approved by the Collector, indicating that the goods have been made in Australia ;

(b) the net weight of the contents when packed ;

(d) when required by the Collector, a consecutive number.

* Notified in the Commonwealth Gazette on , 1948.

† Statutory Rules 1925, No. 181, as amended by Statutory Rules 1926, No. 70; 1928, No. 131; 1929 Nos. 74, 92 and 97; 1930, No. 71; 1931, Nos. 25 and 43; 1932, Nos. 13, 51, 105 and 129; 1933, Nos. 37 and 103; 1934, Nos. 9, 65 and 76; 1936, Nos. 26, 56 and 99; 1939, Nos. 5, 39, 60, 121 and 169; 1940, Nos. 17 and 48; 1941, Nos. 313; 1942, Nos. 291, 335 and 387; 1943, Nos. 22 and 140; 1944, No. 173; 1945, No. 103; 1946, No. 89; 1947, Nos. 28 and 85; and 1948, No. 36.

2777.—Price 3d. 12/28.5.1948.

“ (2.) The manufacturer shall mark each plug or piece of manufactured tobacco contained in the package with—

(a) the name of the manufacturer and the address of the manufacturer which shall include the word ‘ Australia ’; or

(b) the factory number and State number and the words ‘ Made in Australia ’ or words, approved by the Collector, indicating that the goods have been made in Australia.

“ (3.) In marking the factory number and State number the factory number shall be

placed directly above the State number, and within a circle, thus , or in a diamond

or triangle, and each figure shall be not less than half an inch in height in the case of packages and not less than one-sixteenth of an inch in height in the case of plugs and pieces.”.

2. Regulation 42 of the Excise Regulations 1925 is repealed and the following regulation inserted in its stead:—

“ 42.—(1.) The manufacturer shall mark small tins or packets containing cut tobacco or snuff, and the immediate outer packages containing small tins or packets with—

(a) (i) the name of the manufacturer and the address of the manufacturer which shall include the word ‘ Australia ’; or

(ii) the factory number and State number and the words ‘ Made in Australia ’ or words, approved by the Collector, indicating that the goods have been made in Australia ;

(b) the net weight of the contents when packed ; and

“ (2.) The marking of the net weight shall be applied in a prominent position and must appear in conjunction with other markings.

“ (3.) Packages containing cut tobacco in bulk shall be marked as prescribed in sub-regulation (1.) of this regulation and in. addition shall be marked with the gross weight and, when required by the Collector, a consecutive number.

“ (4.) In marking the factory number and State number the factory number shall be placed

directly above the State number and within a circle, thus , or in a diamond or

triangle, and each figure shall be not less than half an inch in height in the case of packages and not less than one-sixteenth of an inch in height in the case of small tins and packets.”.

3. Regulation 44 of the Excise Regulations 1925 is repealed and the following regulation inserted in its stead:—

“ Marking.

“ 44.—(1.) The manufacturer shall mark small packets and boxes containing cigars with—

(a) (i) the name of the manufacturer and the address of the manufacturer which shall include the word ‘ Australia ’; or

(ii) the factory number and State number and the words ‘ Made in Australia ’ or words, approved by the Collector, indicating that the goods have been made in Australia ;

(b) the number of cigars contained in the packet or box ;

(d) any additional markings approved by the Collector.

“ (2.) The immediate outer packages containing small packets or boxes shall be marked as prescribed in the last preceding sub-regulation and in addition shall be marked with the number of cigars contained in the packages.

“ (3.) In marking the factory number and State number the factory number shall

be placed directly above the State number and within a circle, thus , triangle, and

each figure shall be not less than half an inch in height in the case of immediate outer packages and not less than one-eighth of an inch in height in the case of small packets and boxes.

4. Regulations 47, 48 and 49 of the Excise Regulations 1925 are repealed and the following regulations inserted in their stead:—

“ Marking.

“ 47.—(1.) The manufacturer shall mark small tins, packets or boxes containing cigarettes with—

(a) (i) the name of the manufacturer and the address of the manufacturer which shall include the word ‘ Australia ’; or

(ii) the factory number and State number and the words “ Made in Australia ’ or words, approved by the Collector, indicating that the goods have been made in Australia ;

(b) the brand or make of cigarette ; and

“ (2.) The immediate outer packages containing small tins, packets or boxes shall be marked as prescribed in the last preceding sub-regulation and in addition shall be marked with, the number of cigarettes contained in the packages.

“ (3.) In marking the factory number and State number the factory number shall be

placed directly above the State number, and within a circle, thus , or in a diamond

or triangle, and each figure shall be not less than half an inch in height in the case of immediate outer packages and not loss than one-sixteenth of an inch in height in the case of small tins, packets or boxes.”.

“48.—(1.) The manufacturer shall mark every outside package which contains small packages of manufactured tobacco, cut tobacco, cigars, cigarettes or snuff with—

(a) (i) the name of the manufacturer and the address of the manufacturer which shall include the word ‘Australia ’; or

(ii) the factory number and State number and the words ‘ Made in Australia ’ or words, approved by the Collector, indicating that the goods have been made in Australia ;

(b) the gross weight of the package ;

(d) when required by the Collector a consecutive number.

“ (2.) In marking the factory number and State number on outside packages the factory number shall be placed directly

above the State number and within a circle, thus , or in a diamond or triangle,

and each figure shall not be less than half an inch in height.”.

5. Regulation 75c of the Excise Regulations 1925 is amended by inserting in paragraph (d), after the word “ application ”, the words “ under regulation 75b ”.

6. After regulation 209 of the Excise Regulations 1925 the following regulation is inserted:—

“ 209aa. For the purposes of the last four preceding regulations ‘ public holiday ’ means any day observed as a holiday in the Public Service of the Commonwealth in pursuance of section seventy-six of the Commonwealth Public Service Act 1922-1947.”.

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

Overview

The Excise Regulations 1948, made under the Excise Act 1901-1947, were introduced to address issues related to the regulation and marking of tobacco products, specifically uncut tobacco, cut tobacco, snuff, cigars, and cigarettes. These regulations were enacted by the Parliament of Australia and aim to ensure that manufacturers properly mark their products to indicate their origin and contents. The Excise Regulations 1948 replace and amend earlier regulations from 1925, providing more detailed requirements for the marking of tobacco products, including the size and placement of factory numbers and state numbers, the inclusion of manufacturer information, and the specification of weights and quantities. These regulations also define terms such as "public holiday" to clarify the application of certain provisions. The stated policy objective is to enhance transparency and accountability in the tobacco industry, ensuring that consumers have access to clear and accurate information about the products they purchase.

Scope and Application

The Excise Regulations 1925, as amended by these Statutory Rules, apply to the manufacture and packaging of tobacco products, including uncut tobacco, cut tobacco, snuff, cigars, and cigarettes, across the Commonwealth of Australia. The regulations mandate specific marking requirements for each type of tobacco product, such as including the manufacturer's name and address, factory and state numbers, and the net or gross weight of the contents, to ensure traceability and compliance with excise laws. These regulations apply to all manufacturers of tobacco products operating within Australia, irrespective of their location. The regulations are implemented nationally and are enforceable by the Collector under the Excise Act 1901-1947. There are no stated exclusions or exemptions within the scope of these regulations, which extend to all forms of tobacco products and their packaging. The application of these regulations can be further refined through subordinate instruments as needed.

Key Provisions

The main operative sections of these regulations concern the packaging and marking requirements for tobacco products. Regulation 40 (paragraphs 1 to 3) stipulates that uncut tobacco must be packaged in quantities of at least 1 lb. net weight each, with specific marking requirements for both the packages and individual tobacco pieces. Regulation 42 (paragraphs 1 to 4) details the requirements for small tins, packets, and bulk packages containing cut tobacco or snuff, including the mandatory markings and size specifications for those markings. Regulation 44 (paragraphs 1 to 3) specifies the markings for small packets and boxes containing cigars, including the number of cigars and the brand. Regulation 47 (paragraphs 1 to 3) addresses the marking requirements for cigarettes, while Regulation 48 (paragraphs 1 and 2) outlines the mandatory markings for all outside packages containing tobacco products. The obligations imposed by these regulations on manufacturers and packagers include the necessity to ensure that all tobacco products are packaged according to the specified minimum weights, and that all packages and outer packages are marked with the manufacturer's details, the net or gross weight, and other approved information. The regulations also mandate that the factory number and State number be placed within a specific shape and size, ensuring clarity and visibility. Failure to comply with these regulations can lead to legal consequences. Although the document does not specify exact penalties, it is implied that non-compliance could result in fines or other penalties under the Excise Act 1901-1947, as these regulations are made under its authority. The precise nature and severity of these penalties would likely be detailed in the Act itself or in associated legislation.

Area of Law: Taxation Law
Instrument: Regulation
Concepts: Definitions & Interpretation; Marking Requirements; Compliance Obligations
Catchwords: Packages of Tobacco and Snuff

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.

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