Manufacture of Scents and Toilet Preparations Regulations

Overview

The Excise Tariff Regulations 1907 were enacted to provide specific guidelines for the use of Australian Spirits in the manufacture of scents and toilet preparations from Australian products exclusively. These Regulations were made under the authority of the Excise Tariff 1906 and the Excise Act 1901 by the Governor-General in Council, and they aimed to ensure that manufacturers complied with the stipulated procedures and limitations for using Australian Spirits in this manufacturing process. The primary policy objective was to regulate and monitor the use of Australian Spirits in the manufacture of scents and toilet preparations to ensure compliance with excise laws and to prevent misuse or illicit activities. The Regulations stipulated the application process for manufacturers, the conditions under which Australian Spirits could be used, the supervision required during the manufacturing process, and the record-keeping obligations imposed on manufacturers.

Scope and Application

The Excise Tariff 1906 Regulations apply to manufacturers who intend to use Australian Spirits for the exclusive manufacture of scents and toilet preparations from Australian products. The Regulations require these manufacturers to apply to the Collector of Customs for permission and to provide security in the form of a guarantee or bond, along with approved sureties or a guarantee from a bank or company. The Regulations mandate that the Spirits must be used under the supervision of a Customs Officer and only in the approved premises, with strict limitations on the quantity of Spirits that can be received at any one time, which is capped at 150 gallons unless otherwise permitted in writing by the Collector. The Spirits must not be used for any other purpose and must not be stored or used in premises where ordinary alcoholic beverages are made or sold. Manufacturers are required to maintain detailed records of Spirits received and used, the nature and quantity of other Australian products used, and the quantities of scents and toilet preparations manufactured and delivered, which must be declared and verified by a Justice of the Peace or authorised officer. The Regulations also provide for Customs Officers to have unrestricted access to the manufacturing premises to inspect and take samples as necessary. Any contravention of these Regulations may result in a penalty of up to £50. These Regulations supersede the Provisional Regulations made under the Excise Tariff 1906 and Excise Act 1901, and are applicable across the Commonwealth of Australia.

Key Provisions

The Regulations under the Excise Tariff 1906 and the Excise Act 1901, specifically outlined in Statutory Rules 1907, No. 52, govern the manufacture of scents and toilet preparations using Australian spirits. Manufacturers who wish to use Australian spirits for producing scents or toilet preparations must submit an application to the Collector of Customs (Regulation 1). Once the application is approved, the manufacturer must provide a security bond of £200, supported by two sureties or an approved guarantee company or bank (Regulation 3). The approved spirits can then be delivered to the manufacturer’s premises and must be mixed with approved ingredients under the supervision of a Customs Officer, whose services are compensated at a rate of 2 shillings per hour (Regulation 4). The quantity of spirits received at any one time cannot exceed 150 gallons without written permission from the Collector, and any previous supply must be processed before receiving further quantities (Regulation 5). These Regulations impose several obligations on the manufacturers. They must ensure that spirits are used exclusively for manufacturing scents or toilet preparations and cannot be used in any premises where ordinary alcoholic beverages are produced or sold (Regulations 6 and 7). Manufacturers must maintain detailed records of the spirits received and used, the nature and quantity of other Australian products, the scents or toilet preparations manufactured, and the details of deliveries (Regulation 8). Additionally, they must allow Customs Officers complete access to their premises to inspect and take samples of spirits, other Australian products, and scents or toilet preparations, as well as copies of any related books (Regulation 9). Any contravention of these Regulations may result in a penalty not exceeding £50 (Regulation 10). This penalty applies to any person found guilty of any breach of the Regulations for which no other specific penalty is provided. The maximum penalty for such offences is a fine of up to £50, underscoring the importance of strict compliance with the outlined provisions to avoid legal consequences.