Excise Regulations (Amendment)

Overview

The Excise Regulations 1922, enacted by the Governor-General in accordance with the advice of the Federal Executive Council, are a statutory instrument designed to amend the Excise Regulations of 1913. This legislation, encapsulated in Statutory Rules 1922, No. 171, was introduced to ensure the meticulous oversight and accountability of excisable goods during their movement and storage. Specifically, it addresses the responsibility of individuals controlling or in custody of these goods, mandating that they must ensure the safekeeping of such goods during transit, storage, or until the goods are delivered for home consumption or exported. This regulation thus aims to reinforce the integrity and security of the excise system by clearly delineating the duties and responsibilities of those in charge of excisable goods.

Scope and Application

The Excise Regulations 1922, made under the authority of the Excise Act 1901-1918, apply to any individual or entity that exercises control or custody over excisable goods during their removal. This encompasses a broad range of goods, including tobacco, alcoholic beverages, and petrol, that are subject to excise duties. The regulations apply nationally across Australia, affecting all persons and entities involved in the handling of excisable goods. The regulations establish a responsibility for the safekeeping of these goods while in transit, whether coastwise or to an approved place, until they are delivered for home consumption or exported overseas. The primary purpose is to ensure accountability and control over the movement and storage of excisable goods to prevent evasion of excise duties. The regulations are enforced through the Collector, who has the authority to demand an accounting for these goods from those responsible. The scope of these regulations is extensive, as they directly impact industries involved in the manufacture, storage, transportation, and sale of excisable goods. However, the regulation does not specify exclusions or exemptions beyond those implied in the Excise Act itself, and any further detail on specific exclusions would be found in the Act or other subordinate instruments.

Key Provisions

The primary operative section of these regulations is the amendment to sub-regulation (1) of regulation 160A under the Excise Regulations 1913. This amendment replaces the existing provision with a new one that imposes a responsibility on any person who has control or custody of excisable goods during their removal. According to sub-regulation (1), this person must ensure the safe keeping of these goods while they are under their control, in transit, at an approved place, or until they are delivered for home consumption or exported overseas. The regulation mandates that they must also account for these goods to the satisfaction of the Collector, which likely involves providing detailed records or documentation of the goods. The obligations imposed by this regulation are significant for anyone handling excisable goods during transit or removal. Specifically, they must take proactive measures to safeguard these goods against loss, damage, or theft. This includes implementing suitable storage and transportation methods and maintaining stringent security protocols, especially if the goods are held at an approved location. Furthermore, they must be prepared to provide a comprehensive account of the goods to the Collector, ensuring all necessary details are accurately documented and presented as required. Breaches of this regulation can lead to serious consequences. While the specific penalties are not detailed in the provided text, under the Excise Act 1901-1918, failure to comply with regulations can generally result in substantial fines and, in severe cases, criminal charges. The exact penalties would depend on the nature and extent of the non-compliance, and could vary from minor administrative penalties to more severe criminal sanctions if the breach is deemed to be particularly egregious or repeated. The responsible parties could also face additional administrative burdens, such as investigations and legal proceedings, which could further complicate their compliance efforts.