EXCISE REGULATION 2015
PART 4
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TOBACCO, FUEL, AND DELIVERY OF CERTAIN GOODS WITHOUT ENTRY
Division 4
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Delivery of stabilised crude petroleum oil and condensate without entry
SECTION 25
DELIVERY OF STABILISED CRUDE PETROLEUM OIL AND CONDENSATE FOR HOME CONSUMPTION WITHOUT ENTRY
25(1)
For subparagraph 61C(1)(b)(ii) of the Act, the following goods are prescribed:
(a) stabilised crude petroleum oil to which item 20 of the Schedule to the Excise Tariff Act 1921 applies;
(b) condensate to which item 21 of the Schedule to the Excise Tariff Act 1921 applies.
25(2)
For paragraph 61C(3)(d) of the Act, the following conditions are prescribed for those goods:
(a) that the person gives the CEO a return, in the approved form, on the day of each calendar month specified by the CEO in the person ' s permission;
(b) that the return includes particulars about the goods that have, during the previous month, been delivered into home consumption under the permission.
For subparagraph 61C(1)(b)(ii) of the Act, the following goods are prescribed:
(a) stabilised crude petroleum oil to which item 20 of the Schedule to the Excise Tariff Act 1921 applies;
(b) condensate to which item 21 of the Schedule to the Excise Tariff Act 1921 applies.
25(2)
For paragraph 61C(3)(d) of the Act, the following conditions are prescribed for those goods:
(a) that the person gives the CEO a return, in the approved form, on the day of each calendar month specified by the CEO in the person ' s permission;
(b) that the return includes particulars about the goods that have, during the previous month, been delivered into home consumption under the permission.
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