Customs Act 1901

PART VIII - THE DUTIES  

Division 1AA - Calculation of duty on certain alcoholic beverages  

SECTION 153AB   CUSTOMS DUTY TO BE PAID ACCORDING TO LABELLED ALCOHOLIC STRENGTH OF PRESCRIBED ALCOHOLIC BEVERAGES  

153AB(1)   [Duty to be charged]  

If:

(a) an alcoholic beverage is entered for home consumption or delivered into home consumption in accordance with a permission given under section 69; and

(b) the percentage by volume of the alcoholic content of the beverage indicated on the beverage's label exceeds the actual percentage by volume of the alcoholic content of the beverage;

customs duty is to be charged according to the percentage by volume of alcoholic content indicated on the label.

153AB(2)   [Alcoholic beverage in labelled and unlabelled form]  

If:

(a) an alcoholic beverage is entered for or delivered into home consumption in a labelled form and an unlabelled form; and

(b) subsection (1) applies to the beverage in its labelled form;

then subsection (1) applies to the beverage in its unlabelled form as if it had been labelled and the label had indicated the same percentage by volume of alcoholic content as is indicated on the beverage in its labelled form.