EXCISE REGULATION 2015

This instrument complements the Excise Act 1901 (the Act) by prescribing matters relating to excise.

Section 78 of the Act sets up a framework for the remission, rebate and refund of excise duty. Part 2 of this instrument provides details of that framework, including the circumstances in which a remission, rebate or refund of excise duty may be made, and the amount of the remission, rebate or refund.

Section 79 of the Act deals with drawback of excise duty. Part 3 of this instrument provides when drawback is, and is not, payable. The Part also prescribes the conditions to which the payment of drawback is subject.

Part 4 of this instrument prescribes matters relating to particular goods, including tobacco leaf, LPG, compressed natural gas, stabilised crude petroleum oil and condensate. These matters relate to delivery, the amount of a penalty under the Act, notices, and the conversion of measurements.

Sections 61D and 61E of the Act set up a framework for permitting excisable goods sold in an outwards duty free shop, or an inwards duty free shop, to be delivered to, and exported by, relevant travellers. Part 5 of this instrument provides details of that framework, including the circumstances in which permission may be given or revoked, and conditions to which a permission is subject.

Part 6 of this instrument prescribes which ship ' s stores are liable to excise duty, and the manner in which samples of material and goods are to be taken. This Part also deals with what happens with a security if the CEO obtains judgment against a person in legal proceedings about the security.

This instrument replaces the Excise Regulations 1925 . Part 7 provides transitional arrangements for the replacement of those regulations by this instrument.