EXCISE REGULATION 2015

This Part deals with some particular kinds of goods.

Division 2 deals with tobacco. Australian tobacco leaf may be delivered for a purpose approved by the CEO, or if the tobacco leaf is to be destroyed and the CEO has approved the delivery. The Division also provides how to work out the amount of duty used to determine the amount of a penalty for various offences under the Act.

Division 3 deals with fuel. A notice under section 77L of the Act must include particular words. The Division also sets out circumstances in which a notice under that section is not required, and explains how to convert measurements of LPG and compressed natural gas.

Division 4 provides conditions for the delivery for home consumption, without entry, of stabilised crude petroleum oil and condensate.