Excise Regulations (Amendment)

Legislation au C1922L00013 Regulations Not in force Legislative Instrument

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STATUTORY RULES.

1922. No. 13.

 

REGULATIONS UNDER THE EXCISE ACT 1901-1918.

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 1901-1918, to come into operation forthwith.

Dated this twenty-fourth day of January, 1922.

FORSTER,

Governor-General.

By His Excellency’s Command,

ARTHUR A. RODGERS,

Minister of State for Trade and Customs

 

Amendment of Excise Regulations 1913.

(Statutory Rules 1913, No. 345, as amended to this date.)

1. Regulations 116 to 119 inclusive of the Excise Regulations 1913 are repealed and the following regulations inserted in their stead:—

“116. (1) Any manufacturer desiring to use Australian Spirits under Excise Tariff Item 2 (L) in the manufacture of Scents and Toilet Preparations may make written application to the Collector.

(2) Before an application under this regulation is granted, the manufacturer shall give security in the sum of £200 (with a bank or approved guarantee company as surety) for compliance with these Regulations.

“117. Australian Spirits for the manufacture of Scents and Toilet Preparations shall not be delivered unless all formulae to be used in the manufacture have been approved by the Comptroller-General.

“117a. (1) All formulae submitted for approval shall disclose:—

(a) The Excise Tariff item (if any) applicable to each ingredient;

(b) The proportion and origin of each ingredient; and

(c) The current wholesale price in Australia of each ingredient.

(2) Before any formulae are approved the invoices and other documents necessary for the verification of values shall be submitted to the Comptroller-General.

‘‘118. Any manufacturer granted permission to use Australian Spirits in the manufacture of Scents and Toilet Preparations shall give notice to the Collector in accordance with Form 14 in the Schedule and make entry specifying thereon the purpose for which the Spirits are to be used.

“119. Upon the passing of the entry, the Spirits may be delivered to the manufacturer, who shall forthwith remove the Spirits to the premises in which they are to be used.

C.18330.—Price 3d.


“119a. The Spirits shall be mixed with the ingredients in the proportions specified in the approved formulae under the supervision of an Officer, whose services shall be paid for at the rate of Two shillings and sixpence per hour or part thereof.

“119b. After the ingredients have been thoroughly mixed with the Spirits, samples of the mixture shall be taken by the Officer and the vessel containing the mixture secured to his satisfaction pending analysis of the samples.

“119c. The Spirits, when mixed with the ingredients specified in the approved formulae, shall be put up in such sized bottles or packages as the Comptroller-General from time to time requires.

“119d. (1) Before bottling the Scent or Toilet Preparation, the manufacturer shall give 24 hours’ notice (in accordance with Form 14a in the Schedule) whereupon an Officer shall attend to release the containing vessel.

“(2) All the operations mentioned in the notice shall be completed within seven days; and the manufacturer shall notify the Collector as soon as the bottling is finished, when an Officer shall attend to obtain further samples for comparison with the previous samples drawn from the containing vessel in pursuance of Regulation 119b.”

2. Regulation 121 of the Excise Regulations 1913 is amended by omitting therefrom the words “from Australian products exclusively”.

3. Regulation 123 of the Excise Regulations 1913 is amended by omitting therefrom the word “Australian”.

4. Regulation 124 of the Excise Regulations 1913 is amended by omitting therefrom the word “Australian”.

5. Form 14 in the Schedule to the Excise Regulations 1913 is omitted and the following Form inserted in its stead:—

“Regulation 118.

Form 14.

Australian Excise.

NOTICE OF INTENTION TO USE AUSTRALIAN SPIRITS IN THE MANUFACTURE OF SCENTS AND TOILET PREPARATIONS.

To the Collector of Customs

for the State of

Notice is hereby given that it is my intention to use   gallons Australian Spirits contained in                                          Bond Mark                                          in the manufacture of Scents and Toilet Preparations under Excise Tariff Item from the products specified in the formula shown below, at my premises, situate at

The Spirits, upon payment of duty, are required to be removed from the                                                            (Distillery or Customs Warehouse).

Formula.

Ingredients.

Quantity or Weight.

Current Wholesale Price.

Country of Origin.

 

 

 

 

Name in full of Manufacturer

Address

Signature


6. After Form 14 in the Schedule to the Excise Regulations 1913 the following Form is inserted:—

“Regulation 119d.

Form 14a.

Australian Excise.

NOTICE OF INTENTION TO BOTTLE SCENTS OR TOILET PREPARATIONS.

To the Collector of Customs

for the State of

I hereby give notice of my intention to bottle   the manufacture of which has been completed at my factory.

I desire the presence of an Officer on my premises at    o’clock on the                                          day of                                                        , 19              , to release the vessel in which the above mentioned is contained.

The particulars are as follows:—

Marks and No. of vessel

Manufacture—Date of commencement

Manufacture—Date of completion

Quantity in vessel

Description of containers

Name in full of Manufacturer

Address

Signature

Date

7. Form 15 in the Schedule to the Excise Regulations 1913 is omitted and the following Form inserted in its stead:—

“Regulation No. 123.

Form 15.

Australian Excise.

MANUFACTURER’S BOOK—SCENTS AND TOILET PREPARATIONS.

 

Spirits.

Australian Products used with Spirits.

Imported Products used with Spirits.

Scents and Toilet Preparations.

 

Received.

Used.

Loss in Operation.

Manufactured.

Deliveries.

 

Removed.

To Whom Delivered.

Date.

Quantity.

Quantity.

Nature.

Quantity.

Nature

Quantity.

Nature.

Quantity.

Nature.

Quantity.

Name.

Address.

 

Gals.

Gals. Gals.

 

 

 

 

 

 

 

 

 

 

I declare that the foregoing entries relating to the month of                   19              , fully set forth all the matters required by law and that the same are true in every particular.

(Signature of Manufacturer).

Declared before me this   day of    , 19 .

J.P. or Officer”

 

Printed and Published for the Government of the Commonwealth of Australia by Albert J. Mullett, Government Printer for the State of Victoria.

Overview

The Excise Regulations 1913 Amendment Regulations 1922 were enacted by the Governor-General in Council under the authority granted by the Excise Act 1901-1918 to address specific gaps and inconsistencies within the regulatory framework governing the use of Australian Spirits in the manufacture of scents and toilet preparations. The policy objective underpinning these regulations is to ensure compliance with excise duties and to maintain stringent oversight over the ingredients and processes involved in the production of these items. By amending and inserting new regulations, the Act seeks to refine the administrative procedures and controls associated with the use of Australian Spirits in manufacturing, including the approval of formulae, the supervision of mixing processes, and the proper documentation and notification of activities to the Collector of Customs. This legislative action by the Commonwealth Government reflects a commitment to regulating excise in a manner that ensures both fiscal integrity and operational transparency in the specified manufacturing sector.

Scope and Application

The Excise Regulations 1922, as stipulated under the Excise Act 1901-1918, apply to any manufacturer who wishes to use Australian Spirits in the production of scents and toilet preparations within the Commonwealth of Australia. Manufacturers must submit a written application to the Collector and provide a security deposit of £200, guaranteed by a bank or approved company, to ensure compliance with these regulations. The regulations mandate that all formulae for manufacturing must be approved by the Comptroller-General, who must receive detailed information about the ingredients, including their excise tariff item, proportion, origin, and current wholesale price in Australia. Additionally, manufacturers must notify the Collector using a specific form and must supervise the mixing of spirits with other ingredients, ensuring that the process adheres to approved formulae and is overseen by an authorised officer. The regulations also stipulate that after the mixing process, the resulting mixture must be bottled in sizes specified by the Comptroller-General, with further notice and inspection required before and after the bottling process. The regulations also make modifications to existing regulations, removing specific references to Australian products and streamlining the application process for manufacturers.

Key Provisions

The Excise Regulations 1922, made under the Excise Act 1901-1918, detail the procedures and conditions under which Australian Spirits may be used in the manufacture of Scents and Toilet Preparations. Regulation 116 (paragraph 1) specifies that any manufacturer who wishes to use Australian Spirits in this manner must submit a written application to the Collector. Regulation 116 (paragraph 2) further requires that the manufacturer provide a security of £200, guaranteed by a bank or an approved guarantee company, before the application can be granted. Regulation 117 mandates that Australian Spirits cannot be delivered for use unless all formulae to be used have been approved by the Comptroller-General. Regulation 117a outlines the specific details that must be included in the formulae submitted for approval, such as the applicable Excise Tariff item, the proportion and origin of each ingredient, and the current wholesale price in Australia of each ingredient. Regulation 118 stipulates that any manufacturer granted permission to use Australian Spirits must notify the Collector and specify the intended use of the Spirits. The Regulations impose a number of obligations on the parties involved. Manufacturers are required to provide detailed formulae for the approval of the Comptroller-General, including the Excise Tariff item, proportion, origin, and wholesale price of each ingredient (Regulation 117a). They must also give notice to the Collector in accordance with Form 14 (Regulation 118) and ensure that all operations are completed within the specified timeframe (Regulation 119d). Additionally, the mixing of Spirits with ingredients must be carried out under the supervision of an Officer, whose services are to be paid at a rate of Two shillings and sixpence per hour (Regulation 119a). Manufacturers must also adhere to the specified packaging requirements set by the Comptroller-General (Regulation 119c) and provide the required notices and samples for verification purposes (Regulations 119b and 119d). Failure to comply with these Regulations may result in civil or criminal penalties. While the specific penalties are not detailed in the Regulations, under the Excise Act 1901-1918, contraventions of excise regulations could lead to fines or other penalties as prescribed by law. Additionally, failure to provide the required security or to comply with the approved formulae and procedures could result in the confiscation of Spirits and other products involved, as well as potential legal action for breach of contract or statutory obligations.

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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.