Customs Act 1901
PART VAA
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SPECIAL PROVISIONS RELATING TO EXCISE-EQUIVALENT GOODS
SECTION 105E
105E
USE OF EXCISE-EQUIVALENT GOODS IN THE MANUFACTURE OF EXCISABLE GOODS TO OCCUR AT A DUAL-LICENSED PLACE
A person must not use excise-equivalent goods subject to customs control in the manufacture of excisable goods unless that manufacture occurs at a place that is both: (a) a warehouse covered by a warehouse licence granted under Part V of this Act; and (b) premises covered by a manufacturer licence granted under the Excise Act 1901 .
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Hide history noteA person must not use excise-equivalent goods subject to customs control in the manufacture of excisable goods unless that manufacture occurs at a place that is both: (a) a warehouse covered by a warehouse licence granted under Part V of this Act; and (b) premises covered by a manufacturer licence granted under the Excise Act 1901 .
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