Customs Act 1901
PART VAA
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SPECIAL PROVISIONS RELATING TO EXCISE-EQUIVALENT GOODS
SECTION 105B
EXTINGUISHMENT OF DUTY ON EXCISE-EQUIVALENT GOODS
Extinguishing duty on excise-equivalent goods
105B(1)
The liability to pay import duty on excise-equivalent goods is wholly or partly extinguished if: (a) the goods are entered for warehousing; and (b) excisable goods are manufactured and the excise-equivalent goods are used in that manufacture; and (c) the excise-equivalent goods are subject to customs control at the time they are used in that manufacture; and (d) that manufacture occurs at a place that is both:
105B(1A)
The liability is: (a) wholly extinguished unless paragraph (b) applies; or (b) if the excise-equivalent goods are a biofuel blend - extinguished except for an amount equal to any duty that would have been payable on the biofuel constituents of the blend if they had not been included in the blend.
105B(2)
The liability is so extinguished at the time the excisable goods are manufactured.
Exceptions
105B(3)
Subsection (1) does not apply to an amount of duty if: (a) it is calculated as a percentage of the value of the excise-equivalent goods because of section 9 of the Customs Tariff Act 1995 ; or (b) the excise-equivalent goods are classified to:
Definitions
105B(4)
In this section:
(a) subheading 2710.12.62, 2710.19.22, 2710.20.00, 2710.91.22, 2710.91.62, 2710.91.80, 2710.99.22, 2710.99.62, 2710.99.80, 3824.99.30, 3824.99.40 or 3826.00.20 of Schedule 3 to the Customs Tariff Act 1995 ; or
(b) an item in the table in Schedule 4A , 5 , 6 , 6A , 7 , 8 , 8A , 8B , 9 , 9A , 10 , 10A , 11 , 12 , 13 , 14 or 15 to that Act that relates to a subheading mentioned in paragraph (a).
(a) biodiesel; or
(b) denatured ethanol;
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Hide history noteExtinguishing duty on excise-equivalent goods
105B(1)
The liability to pay import duty on excise-equivalent goods is wholly or partly extinguished if: (a) the goods are entered for warehousing; and (b) excisable goods are manufactured and the excise-equivalent goods are used in that manufacture; and (c) the excise-equivalent goods are subject to customs control at the time they are used in that manufacture; and (d) that manufacture occurs at a place that is both:
(i) a warehouse described in a warehouse licence granted under Part V of this Act; and
(ii) premises specified in a manufacturer licence granted under the Excise Act 1901 .
105B(1A)
The liability is: (a) wholly extinguished unless paragraph (b) applies; or (b) if the excise-equivalent goods are a biofuel blend - extinguished except for an amount equal to any duty that would have been payable on the biofuel constituents of the blend if they had not been included in the blend.
105B(2)
The liability is so extinguished at the time the excisable goods are manufactured.
Exceptions
105B(3)
Subsection (1) does not apply to an amount of duty if: (a) it is calculated as a percentage of the value of the excise-equivalent goods because of section 9 of the Customs Tariff Act 1995 ; or (b) the excise-equivalent goods are classified to:
(i) subheading 2207.20.10 (denatured ethanol) or 3826.00.10 (biodiesel) of Schedule 3 to the Customs Tariff Act 1995 ; or
(ii) an item in the table in Schedule 4A , 5 , 6 , 6A , 7 , 8 , 8A , 8B , 9 , 9A , 10 , 10A , 11 , 12 , 13 , 14 or 15 to that Act that relates to a subheading mentioned in subparagraph (i).
Note:
Subsection 105C(2) deals with the payment of the amount.
Definitions
105B(4)
In this section:
biofuel blend
means goods classified to:
(a) subheading 2710.12.62, 2710.19.22, 2710.20.00, 2710.91.22, 2710.91.62, 2710.91.80, 2710.99.22, 2710.99.62, 2710.99.80, 3824.99.30, 3824.99.40 or 3826.00.20 of Schedule 3 to the Customs Tariff Act 1995 ; or
(b) an item in the table in Schedule 4A , 5 , 6 , 6A , 7 , 8 , 8A , 8B , 9 , 9A , 10 , 10A , 11 , 12 , 13 , 14 or 15 to that Act that relates to a subheading mentioned in paragraph (a).
biofuel constituent
, for a biofuel blend, means a constituent of the blend that is:
(a) biodiesel; or
(b) denatured ethanol;
(within the meaning of the subheading of Schedule 3 to the Customs Tariff Act 1995 to which the blend is classified or relates).
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