EXCISE REGULATION 2015

PART 6 - STORES, SECURITIES AND SAMPLES  

Division 2 - Stores, securities and samples  

SECTION 55   SHIP ' S STORES LIABLE TO EXCISE DUTY  

55(1)    
For subsection 160A(1) of the Act, this section sets out ship ' s stores that are liable to excise duty.

55(2)    
The ship ' s stores liable to excise duty are those consisting of:

(a) alcoholic beverages (other than beer) sold to a passenger or member of the crew of a ship, other than by the glass or nip; or

(b) cigars sold to a passenger or to a member of the crew of a ship, other than by the individual packet, tin or box containing 25 or less cigars; or

(c) cigarettes sold to a passenger or to a member of the crew of a ship, other than by the individual packet or tin containing 50 or less cigarettes; or

(d) tobacco products (other than those mentioned in paragraphs (b) and (c)) sold to a passenger or to a member of the crew of a ship in a quantity that exceeds 120 grams in weight; or

(e) alcoholic beverages (including beer), cigarettes, cigars or other tobacco products sold to a person other than a passenger or a member of the crew of a ship.