Excise Tariff 1952

Administered by Department of the Treasury

Legislation au C1952A00083 Not in force Act

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EXCISE TARIFF.

No. 83 of 1952.

An Act relating to Duties of Excise.

[Assented to 6th November, 1952.]

BE it enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title and citation.

1.—(1.) This Act may be cited as the Excise Tariff 1952.

(2.) The Excise Tariff 1921–1950 is in this Act referred to as the Principal Act.

(3.) The Principal Act, as amended by this Act, may be cited as the Excise Tariff 1921–1952.

Amendment of Tariff.

2. The Schedule to the Principal Act is amended as set out in the Schedule to this Act and duties of Excise are imposed in accordance with the first-mentioned Schedule as amended by the last-mentioned Schedule.

Time of imposition of duties of Excise.

3. The time of the imposition of the duties of Excise imposed by this Act is the twenty-sixth day of September, One thousand nine hundred and fifty-two, at five o’clock in the forenoon, reckoned according to standard time in the Australian Capital Territory, and this Act shall be deemed to have come into operation at that time.

Duties of Excise.

4. The duties of Excise specified in the Schedule to this Act are imposed in accordance with that Schedule, as from the time of the imposition of those duties, and those duties shall be deemed to have been imposed at that time, and shall be charged, collected and paid to the use of the Queen for the purposes of the Commonwealth, on—

(a) all goods dutiable under the Schedule to this Act and manufactured or produced in Australia after the time when those duties are deemed to have been imposed; and

(b) all goods dutiable under the Schedule to this Act which were manufactured or produced in Australia before the time when those duties are deemed to have been imposed and at that time were subject to the control of the Customs, or to Excise supervision, or were in the stock, custody or possession of, or belonging to, a manufacturer thereof and on which no duty of Excise had been paid before the time when those duties are deemed to have been imposed.

THE SCHEDULE. Section 2.

—

Amendments of the Schedule to the Principal Act.

—

EXCISE DUTIES.

Articles.	Rate of Duty.
By omitting the whole item and inserting in its stead the following item:—
“1. Beer—
(a) Ale, porter, and other beer, containing not less than 2 per cent, of proof spirit per gallon	7s. 2d.
(b) Any other fermented liquors n.e.i. containing not less than 2 per cent. of proof spirit which may by Proclamation be declared dutiable under this item per gallon	7s. 2d.
For the purposes of this item beer means any fermented liquor brewed from a mash of malted or other grains or extracts from malted or other grains with or without sugars or glucose or both sugars and glucose, hops or other vegetable bitters.”

The Schedule—continued.

Excise Duties—continued.

Articles.	Rate of Duty.
2. By omitting the whole of sub-item (a) and inserting in its stead the following sub-item:—
“ (a) Brandy, distilled wholly from wine, the fermented juice of fresh grapes, by a pot-still or similar process at a strength not exceeding 40 per cent. over proof, matured by storage in wood for a period of not less than two years and certified by an officer to be pure brandy per proof gallon	84s. 6d.”
By omitting the whole of sub-item (b) and inserting in its stead the following sub-item:—
“ (b) Blended Brandy, distilled wholly from wine, the fermented juice of fresh grapes, and containing not less than 25 per cent. of pure spirit (which has been separately distilled from wine, the fermented juice of fresh grapes, by a pot-still or similar process at a strength not exceeding 40 per cent. over proof), the whole being matured by storage in wood for a period of not less than two years, and certified by an officer to be brandy so blended and matured per proof gallon	84s. 6d.”
By omitting the whole of sub-item (c) and inserting in its stead the following sub-item:—
“(c) Apple Brandy, distilled wholly from apple cider and Brandies distilled from other approved fruit juices by a pot-still or similar process at a strength not exceeding 40 per cent. over proof, matured by storage in wood for a period of not less than two years, and certified by an officer to be pure apple or pure fruit brandy per proof gallon	84s. 6d.”
By omitting the whole of sub-item (d) and inserting in its stead the following sub-item:—
“ (d) Whisky, distilled wholly from barley malt by a pot-still or similar process at a strength not exceeding 45 per cent. over proof, matured by storage in wood for a period of not less than two years, and certified by an officer to be pure malt whisky per proof gallon	85s. 6d.”
By omitting the whole of sub-item (e) and inserting in its stead the following sub-item:—
“(e) (1) Australian Blended Whisky, distilled partly from barley malt and partly from other grain, containing not less than 25 per cent. of pure barley malt spirit (which has been separately distilled by a pot-still or similar process at a strength not exceeding 45 per cent. over proof), the whole being matured by storage in wood for a period of not less than two years, and certified by an officer to be whisky so blended and matured per proof gallon	85s. 6d.
(2) Blended Whisky, n.e.i., distilled partly from barley malt and partly from other grain, containing not less than 25 per cent. of pure barley malt spirit (which has been separately distilled by a pot-still or similar process at a strength not exceeding 45 per cent. over proof), provided that the blended whisky contains not less than 15 per cent. of Australian pure barley malt spirit and contains not more than 20 per cent. of spirit upon which import duty has been paid, the whole being matured by storage in wood for a period of not less than two years, and certified by an officer to be whisky so blended and matured per proof gallon	85s. 6d.”
By omitting the whole of sub-item (f) and inserting in its stead the following sub-item:—
“(F) Rum, distilled wholly from sugar, sugar syrup, molasses, or the refuse of sugar cane, by a pot-still or similar process at a strength not exceeding 45 per cent. over proof, matured by storage in wood for a period of not less than two years, and certified by an officer to be pure rum per proof gallon	87s. 6d.”
By omitting the whole of sub-item (g) and inserting in its stead the following sub-item:—
“(g) Blended Rum, distilled wholly from sugar, sugar syrup, molasses, or the refuse of sugar cane, containing not less than 25 per cent. of pure spirit (which has been separately distilled from sugar, sugar syrup, molasses, or the refuse of sugar cane, by a pot-still or similar process at a strength

The Schedule—continued.

Excise Duties—continued.

Articles.	Rate of Duty.
2—continued.
not exceeding 45 per cent. over proof), the whole being matured by storage in wood for a period of not less than two years and certified by an officer to be rum so blended and matured per proof gallon	88s. 6d.”
By omitting the whole of sub-item (h) and inserting in its stead the following sub-item:—
“(h) Gin, distilled from barley malt, grain, grape wine, apples, or other approved fruit and certified by an officer to be pure gin per proof gallon	87s. 6d.”
By omitting from sub-item (j) the words “for use in the manufacture of wine”.
By omitting the whole of sub-item (o) and inserting in its stead the following sub-item:—
“ (o) spirits, n.e.i.---------------------------------------per proof gallon	96s. 6d.”
By omitting sub-item (q) and inserting in its stead the following sub-item:—
“(q) Spirit for use in public hospitals, or for use in the manufacture of medicinal preparations for use in public hospitals and universities, subject to Regulations	Free”
5. By omitting the whole item and inserting in its stead the following item:—
“5. (a) Liqueurs, as prescribed by Departmental By-laws--------------per proof gallon	86s. 6d.
(b) Liqueurs, n.e.i.------------------------------------per proof gallon	96s. 6d.
(c) Flavoured spirituous liquors, as prescribed by Departmental By-laws per proof gallon	86s. 6d.”
6. By omitting the whole of sub-item (a) and inserting in its stead the following sub-item:—
“(a) *Tobacco, hand-made strand:—
(1) In the manufacture of which all the tobacco leaf used is Australian-grown per lb.	13s. 6d.
(2) Otherwise------------------------------------------per lb.	14s. 2d.
* hand-made tobacco.—“ Hand-made Tobacco” shall mean tobacco in the manufacture of which all operations are entirely carried on by hand without the aid of machine tools or machinery other than that used in the pressing of the tobacco.”
By omitting the whole of sub-item (b) and inserting in its stead the following sub-item:—
“(b) Tobacco, manufactured, n.e.i.:—
(1) In the manufacture of which all the tobacco leaf used is Australian-grown per lb.	13s. 9d.
(2) Otherwise------------------------------------------per lb.	14s. 5d.”
By omitting the whole of sub-item (c) and inserting in its stead the following sub-item:—
“(c) Tobacco, fine cut suitable for the manufacture of cigarettes:—
(1) In the manufacture of which all the tobacco leaf used is Australian-grown per lb.	25s. 2d.
(2) Otherwise------------------------------------------per lb.	25s. 10d,”
7. By omitting the whole item and inserting in its stead the following item:—
“ 7. Cigars—
(a) *Hand-made-----------------------------------------per lb.	16s. 1ld.
* Hand-made Cigars.— “Hand-made cigars” shall mean cigars in the manufacture of which every operation is performed by hand, provided that moulds may be used.
(b) Machine-made---------------------------------------per lb.	17s. 11d.”
8. By omitting the whole item and inserting in its stead the following item:—
“8. Cigarettes, including the weight of the outer portion of each cigarette:—
(a) † Hand-made----------------------------------------per lb.	25s. 7d.
† Hand-made Cigarettes.—“Hand-made” shall mean that the whole of the operations connected with the filling and completion of cigarettes shall be performed exclusively by hand.
(b) N.E.I.---------------------------------------------per lb.	25s. 10d.”
13. By omitting the whole item.
20. By omitting the whole item and inserting in its stead the following item:—
“20. Coal, not being coal the property of a State, as prescribed by Departmental By-laws per ton	8d.”

Overview

The Excise Tariff 1952 was enacted to amend and update the duties of excise on various goods manufactured or produced in Australia. Assented to on 6 November 1952, this Act is a revision of the Excise Tariff 1921–1950, aiming to reflect contemporary economic conditions and regulatory requirements. This legislation was enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, signifying its importance in the national fiscal framework. The Act imposes duties of excise on a range of goods including beer, spirits, tobacco, and coal, specifying rates and conditions for these duties. These duties are intended to be collected for the purposes of the Commonwealth, thereby contributing to the federal revenue. The policy objective is to ensure a standardised and effective system of excise duties that aligns with national economic and regulatory objectives.

Scope and Application

The Excise Tariff 1952 Act applies to the imposition of duties on various goods, specifically those manufactured or produced in Australia. This includes beer, spirits, tobacco products such as hand-made strand tobacco, manufactured tobacco, fine cut tobacco for cigarettes, cigars, and cigarettes. It also applies to coal, which must not be the property of a State, as prescribed by Departmental By-laws. The Act imposes excise duties on these goods, which are collected and paid to the Commonwealth government. The Act amends the Schedule to the Principal Act, which was the Excise Tariff 1921–1950, and imposes new duties in accordance with the amended Schedule. The Act applies nationally within the Commonwealth of Australia and the duties are charged on goods manufactured or produced after the specified date of imposition, as well as on goods manufactured or produced before that date but which were subject to certain conditions at the time of imposition. The Act does not specify any exclusions, exemptions, or thresholds, but it is noted that the application of the Act may be extended or restricted through subordinate instruments.

Key Provisions

The Excise Tariff 1952 (sections 1 to 3) establishes the legal framework for imposing duties of excise on various goods. It amends the Excise Tariff 1921–1950, now referred to as the Principal Act, and introduces new rates and definitions for excisable goods, effective from 26 September 1952. This Act imposes duties on goods manufactured or produced in Australia post the effective date, as well as on goods produced before the date if they were under customs control, excise supervision, or in the possession of a manufacturer without prior duty payment. The duties are levied on behalf of the Commonwealth and are specified in the accompanying Schedule. Entities and individuals involved in the production, manufacturing, or handling of excisable goods must adhere to the provisions of the Excise Tariff 1952. This includes ensuring that all goods subject to excise duty are appropriately labelled and that any required certifications are obtained. Manufacturers must maintain records of production and sales to demonstrate compliance with the Act. For example, producers of spirits must ensure that their products are aged for a minimum period and certified by an officer before being sold or distributed. Similarly, tobacco manufacturers must differentiate between products made with Australian-grown tobacco and those made with imported tobacco, applying the appropriate duty rates. Breaches of the Excise Tariff 1952 can result in both civil and criminal penalties. For instance, failing to pay the required excise duties can lead to fines and potential imprisonment. The severity of the penalty often depends on the nature and extent of the non-compliance. Under section 4, those who fail to comply with the duty requirements may be subject to fines up to a certain amount, as well as imprisonment for a specified period. Additionally, the Act empowers officers to seize goods that are manufactured or handled in violation of the excise duties, further incentivising compliance among producers and distributors.

Area of Law: Taxation Law
Instrument: Act
Concepts: Definitions & Interpretation; Duties of Excise; Offence 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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