Excise Regulations (Amendment)

Administered by Department of the Treasury

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STATUTORY RULES.

1961. No. 61.

REGULATIONS UNDER THE EXCISE ACT 1901-1958.*

I, THE ADMINISTRATOR of the Government of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Excise Act 1901-1958.

Dated this 27th day of April,1961.

DALLAS BROOKS

Administrator.

By His Excellency’s Command,

Minister of State for Customs and Excise.

AMENDMENTS OF THE EXCISE REGULATIONS.†

1. Regulation 21 of the Excise Regulations is amended by adding at the end thereof the following sub-regulation:—

“(2.) Unmanufactured tobacco that is liable to duties of customs may be delivered free of duty to a manufacturer who makes application to the Collector and furnishes to the Collector a security, in such sum as the Collector determines, that—

(a) the manufacturer will use the unmanufactured tobacco in the manufacture of tobacco, cigars, cigarettes or snuff; and

(b) the tobacco, cigars, cigarettes or snuff so manufactured shall be exported.”.

2. After regulation 48 of the Excise Regulations the following regulation is inserted:—

“49. The manufacturer of tobacco, cigars, cigarettes and snuff manufactured from unmanufactured tobacco delivered under sub-regulation (2.) of regulation 21 of these Regulations shall mark the immediate outer packages containing small tins, packets or boxes in which the goods are placed with the words ‘For Export Only’.”.

3. Regulations 72, 73, 74 and 75 of the Excise Regulations and the heading preceding regulation 72 are repealed.

* Notified in the Commonwealth Gazette on 28th April, 1961.

† 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, No. 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; 1948, Nos. 36 and 95; 1949, No. 96; 1950, No. 16; 1951, Nos. 81 and 123; 1952, No. 97; 1953, No. 86; 1954, Nos. 22 and 109; 1955, Nos. 54 and 65; 1956, No. 128; 1958, Nos. 18 and 87; 1959. No. 76; and 1960, Nos. 27 and 77.

7492/60.—PRICE 5D. 10/1.3.1961.

4. Regulation 78A of the Excise Regulations and the heading immediately preceding that regulation are repealed.

5. Regulations 204 and 205 of the Excise Regulations, the headings immediately preceding regulation 204 and the heading immediately preceding regulation 205 are repealed and the following headings and regulations inserted in their stead:—

“ENTRIES.

“204.—(1.) An entry for the purposes of section 58 of the Act shall be made in accordance with whichever of Forms 31, 32, 33 and 34 is applicable in the circumstances of the case.

“(2.) The person making an entry specified in the last preceding sub-regulation shall sign the entry.

“205. Where excisable goods which are subject to the control of the Customs are moved from one place in Australia to another place in Australia, the person in actual charge of each ship or aircraft, or each carriage, boat or lighter in which the goods are carried in the course of being so moved shall, if so required by a Collector, cause a receipt to be given on a form approved by the Collector and shall cause to be carried with the goods and to be delivered to the person to whom he delivers the goods such entries or other documents relating to the goods as the Collector requires.

Penalty: Fifty pounds.

“REMOVALS COASTWISE.

“205A.—(1.) The Master of a ship trading only within the limits of the Commonwealth to whom a General Transire has been granted under regulation 148 of the Customs Regulations shall enter, in the cargo-book required to be kept under regulation 150 of those Regulations, the like particulars in relation to excisable goods shipped subject to the control of the Customs as he is required, by regulation 150 of those Regulations, to enter in relation to goods shipped subject to the control of the Customs under the Customs Act 1901-1960.

“(2.) Before departure from a port at which excisable goods subject to the control of the Customs have been received, the Master shall produce the cargo-book to an officer, who, if satisfied as to its correctness, shall sign the entry.

“(3.) Forthwith on arrival at any port for which excisable goods subject to the control of the Customs are being carried, the Master shall deliver to the Collector the entries relating to the goods together with two copies of the record in his cargo-book relating to the goods.

“205B.—(1.) The Master of a ship trading only within the limits of the Commonwealth to whom a General Transire has not been granted under regulation 148 of the Customs Regulations shall enter on the form of transire taken out under regulation 148 of those Regulations for a voyage of his ship the like particulars in relation to excisable goods shipped subject to the control of the Customs as he is required, by regulation 152 of the Customs Regulations, to enter in relation to goods shipped subject to the control of the Customs under the Customs Act 1901-1960.

“(2.) The form of transire shall be presented, in duplicate, to the Collector, who, if satisfied that it is correct, shall return one of the copies duly signed by him to the Master and shall retain the other.

“(3.) The Master shall carry the copy of the form so returned to him on the ship in which the goods are carried.

“(4.) Forthwith after arrival at a port, the Master shall deliver to the Collector the form of transire (and, if required by the Collector, a copy of the form), and the entries, relating to the goods to be landed at that port.

“205C. The Master of every coasting ship shall load and discharge excisable goods subject to the control of the Customs at a port only, and, except with the permission of the Collector, only on the working days and during the working hours which are prescribed for the purposes of section 28 of the Customs Act 1901-1960.

“205D. In the last three preceding regulations—

(a) ‘Master’ means the person in charge or command of a ship; and

(b) ‘port’ means a port that is a proclaimed port for the purposes of the Customs Act 1901-1960.

“FORMS.

“205E. The Collector may require a person who has lodged a prescribed form to furnish so many copies of the form as the Collector requires.

“205F. The Collector may accept, in lieu of any prescribed form other than a prescribed form of declaration, or a prescribed form of security, any document which is substantially in accordance with the prescribed form.”.

6. Forms 31A, 32, 33, 34, 34A, 35 and 36 in the Schedule to the Excise Regulations are repealed and the following forms inserted in their stead:—

	Form 31.
Regulation 204.	AUSTRALIAN EXCISE.	Warrant No.

ENTRY OF SPIRITS FOR HOME CONSUMPTION (EXCLUDING SPIRITS CLEARED EX DISTILLERIES AND MANUFACTURING WAREHOUSES).

State of

Date

Entered ex

Place

Owner

Vessels and Cases.

Description of Vessel.

Description of Spirit.

Liquid Gallons.

Strength.

Proof Gallons.

Tariff Item.

Rate of Duty at Proof.

Duty.

Brand.

No.

By Hydrometer.

Obscuration.

Actual Strength.

Total £

Total number of packages (in words)

Total amount of duty (in words)

I, , the owner make this entry.

Signature.

	Form 32.
Regulation 204.	AUSTRALIAN EXCISE.	Warrant No.

ENTRY FOR HOME CONSUMPTION (ALL EXCISABLE GOODS EXCEPT SPIRITS).

State of			Date
Entered ex			Place
Owner
Marks.	Nos.	Number of Packages.	Description of Goods.	Gallons or Quantity or Weight.	Tariff Item.	Rate of Duty.	Amount of Duty.
							£	s.	d.
						Total £

Total number of packages (in words).

Total amount of duty (in words)

I, , the *owner/*manufacturer make this entry.

Signature.

*Strike out whichever is inapplicable

	Form 33.
Regulation 204.	AUSTRALIAN EXCISE.	Warrant No.

ENTRY FOR REMOVAL TO AN APPROVED PLACE.

State of					Date
					Place
To be moved under Customs control per							from
(name of ship, airline, railway or road carrier)
To
Owner
Marks.	Package Number.	Description of Package.	Description of Goods.	Gallons, Quantity or Weight.		Tariff Item.		How Accounted for at Destination.

Total number of packages (in words)

I, , the *owner/*manufacturer make this entry.

Signature.

*Strike out whichever is inapplicable

	Form 34.
Regulation 204.	AUSTRALIAN EXCISE.	Warrant No.

ENTRY FOR EXPORTATION.

Port of		Date
From		Place
By	Ship
	*Aircraft
Owner

Marks.	Package Number.	Description of Package.	Description of Goods.	Gallons, Quantity or Weight.	Final Destination of Goods.	Export Value in Australian Currency.

Total number of packages (in words)

I, , the *owner/*manufacturer make this entry.

Signature.

*Strike out whichever is inapplicable

Overview

The Statutory Rules of 1961 No. 61, made under the Excise Act 1901-1958, amend the Excise Regulations to facilitate the export of manufactured tobacco products by allowing the delivery of unmanufactured tobacco free of duty to manufacturers who intend to export the finished products. The Regulations require manufacturers to provide security to the Collector that the tobacco will be used for the specified purpose and exported. Additionally, manufacturers must label the packages of exported goods with the phrase “For Export Only.” This legislative instrument was enacted by the Commonwealth of Australia, with the Administrator making the regulations on behalf of the Government with the advice of the Federal Executive Council. The aim of these amendments is to streamline the process for exporting tobacco products and to ensure compliance with the Excise Act. The Regulations also introduce changes to the entry and removal processes for excisable goods, including spirits and other goods, within Australia. They require specific entries and documentation for the movement of goods under Customs control and detail the process for masters of ships to report on excisable goods. These amendments are intended to enhance the administration and enforcement of the Excise Act by providing clearer guidelines and requirements for the handling and export of excisable goods.

Scope and Application

The Excise Regulations 1961, made under the Excise Act 1901-1958, apply to manufacturers and other relevant parties dealing with unmanufactured tobacco and other excisable goods within Australia. These regulations govern the delivery, marking, and transportation of goods such as tobacco, cigars, cigarettes, and snuff, particularly focusing on the conditions under which unmanufactured tobacco can be delivered duty-free for manufacturing purposes, provided the manufactured products are intended for export. The regulations also detail the marking requirements for exported goods and specify the documentation and entry processes for moving excisable goods within Australia and for coastwise removals. The scope of these regulations is nationwide, as they pertain to the Commonwealth and cover all territories and states within Australia. Certain exclusions and exemptions may apply, such as the exemption of duty for unmanufactured tobacco intended for export after manufacturing. The regulations are enforced through prescribed forms and entries, and they can be extended or restricted through subordinate instruments such as additional forms and amendments.

Key Provisions

The Excise Regulations under the Excise Act 1901-1958 have been amended to introduce new provisions and repeal existing ones. The main operative sections include the addition of a sub-regulation (2) to regulation 21, which allows for the delivery of unmanufactured tobacco free of duty to a manufacturer provided they furnish a security to the Collector. This security must ensure that the tobacco is used for the manufacture of tobacco products, which will then be exported (Excise Regulations, reg 21(2)). A new regulation, 49, is inserted after regulation 48, requiring manufacturers to mark packages containing small tins, packets, or boxes of tobacco, cigars, cigarettes, or snuff with the words "For Export Only" if they are manufactured from unmanufactured tobacco delivered under the new provisions (Excise Regulations, reg 49). Furthermore, several regulations and headings, including regulations 72, 73, 74, 75, and 78A, have been repealed (Excise Regulations, reg 72-75, 78A). The Excise Regulations impose several obligations on the parties they govern. Manufacturers applying for the delivery of unmanufactured tobacco free of duty must furnish a security to the Collector, ensuring that the tobacco is used in the manufacture of exportable tobacco products (Excise Regulations, reg 21(2)). Additionally, manufacturers must mark packages containing small tins, packets, or boxes of tobacco products with "For Export Only" if the products are made from unmanufactured tobacco delivered under the new sub-regulation (Excise Regulations, reg 49). The person in charge of a ship or aircraft carrying excisable goods must provide a receipt and deliver any required entries or documents to the Collector (Excise Regulations, reg 205). The Master of a ship must also maintain a cargo-book with specific entries regarding excisable goods (Excise Regulations, reg 205A-205C). Breaching the provisions of these Excise Regulations may result in various civil and criminal consequences. For instance, failure to provide the required entries or documents when moving excisable goods within Australia may result in a penalty of fifty pounds (Excise Regulations, reg 205). Moreover, non-compliance with the marking requirement for exportable tobacco products may lead to legal action against the manufacturer for failing to adhere to the regulations. It is essential for parties governed by these regulations to comply with the obligations and requirements to avoid potential penalties and legal consequences.

Area of Law: Taxation Law
Instrument: Legislative Instrument
Concepts: Definitions & Interpretation; Reporting & Disclosure Obligations; Penalty Provisions

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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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