EXCISE TARIFF ACT 1921

Sch amended by No 72 of 2024, s 3 and Sch 1 item 4, by substituting " , 5 and 10 " for " and 5 " in note 2, effective 1 September 2023. For transitional provisions, see note under s 6AA(5) .

Sch amended by No 87 of 2014, s 3 and Sch 1 item 4, by substituting note 2, applicable in relation to goods that are entered for home consumption after 1 July 2014. Note 2 formerly read:

Note 2:

Sections 6A , 6AA , 6FA and 6FB effectively change certain rates of duty that appear on the face of this Schedule, especially in items 1, 2, 3 and 5 and subitems 10.6 and 10.17.

Sch amended by No 9 of 2014, s 3 and Sch 1 item 8, by inserting " 6AA, " after " Sections 6A, " in note 2, effective 1 December 2013.

Sch amended by No 81 of 2012, s 3 and Sch 1 items 6 and 7, by substituting " and 6FB " for " , 6FB and 6H " and " and 10.17 " for " , 10.17 and 10.19D " in note 2, effective 1 July 2012.

Sch amended by No 156 of 2011, s 3 and Sch 2 item 5, by inserting note 1 and 2 (under the title), effective 1 July 2012.

Sch amended by No 75 of 2006, s 3 and Sch 1 item 28, by repealing the commencing note relating to imitations (under the title), effective 1 July 2006. The note formerly read:

All imitations to be dutiable at the rate chargeable on the goods they imitate, unless such rate is less than the rate which would otherwise be chargeable on the imitations.

Definition of " N.E.I. " repealed by No 75 of 2006, s 3 and Sch 1 item 29, effective 1 July 2006. The definition formerly read:

N.E.I. means " not elsewhere included " .

Definition of " Beer " substituted by No 73 of 2009, s 3 and Sch 2 item 1, applicable in relation to beverages manufactured or produced on or after 28 August 2009. The definition formerly read:

Beer
means a brewed beverage which:

(a) is the product of the yeast fermentation of an aqueous extract of malted or unmalted cereals, whether or not containing other sources of carbohydrates; and

(b) contains hops, or extracts thereof, or other bitters; and

(c) has not had added to it, at any time, any alcohol from any other source; and

(d) contains more than 1.15% by volume of alcohol.

Definition of " Beer " substituted by No 39 of 2001, s 3 and Sch 1 item 2, effective 1 July 2000. The definition formerly read:

Beer means any fermented liquor (whether or not the liquor contains sugars or glucose or another substance) that -

(a) is brewed from a mash (whether or not the mash contains malt);

(b) contains hops, a substance prepared from hops or other bitters; and

(c) contains more than 0.5% by volume of alcohol,
but does not include such a liquor -

(d) produced for non-commercial purposes; and

(e) produced using non-commercial facilities and equipment.

Definition of " Brandy " substituted by No 75 of 2006, s 3 and Sch 1 item 30, effective 1 July 2006. The definition formerly read:

Brandy means a spirit distilled from wine in such a manner that the spirit possesses the taste, aroma and other characteristics generally attributed to brandy, being a spirit that contains not less than 25% of spirit distilled at a strength of not more than 83% by volume of alcohol.

Definition of " Fruit Brandy " repealed by No 75 of 2006, s 3 and Sch 1 item 31, effective 1 July 2006. The definition formerly read:

Fruit Brandy means a spirit obtained by distillation of a fermented liquor derived from fruit but not grapes. The distillate shall possess the taste, aroma and characteristics generally attributed to fruit brandy according to the type of fruit from which it is made.

Definition of " grape wine " inserted by No 75 of 2006, s 3 and Sch 1 item 32, effective 1 July 2006.

Definition of " Liqueur " repealed by No 75 of 2006, s 3 and Sch 1 item 33, effective 1 July 2006. The definition formerly read:

Liqueur means the product obtained by mixing or by distillation of spirit with or over fruits, flowers, leaves or other vegetable substances or their juices either singly or in combination or with extracts derived by distillation, infusion, percolation or maceration of such vegetable substances and containing not less than 25 grams per litre of sugars and not less than 17% alcohol by volume.

Definition of " lubricant/fluid/oil products " inserted by No 75 of 2006, s 3 and Sch 1 item 34, effective 1 July 2006.

Definition of " other excisable beverage " substituted by No 75 of 2006, s 3 and Sch 1 item 35, effective 1 July 2006. The definition formerly read:

Other Excisable Beverage means any beverage containing more than 1.15% alcohol by volume but does not include:

(a) beer; or

(b) brandy; or

(c) fruit brandy; or

(d) whisky; or

(e) rum; or

(f) liqueurs; or

(g) wine as defined in Subdivision 31-A of the A New Tax System (Wine Equalisation Tax) Act 1999 .

Definition of " Other Excisable Beverage " inserted by No 39 of 2001, s 3 and Sch 1 item 3, effective 1 July 2000.

Definition of " Rum " repealed by No 75 of 2006, s 3 and Sch 1 item 36, effective 1 July 2006. The definition formerly read:

Rum means a spirit obtained by the distillation of a fermented liquor derived from the products of sugar cane, being distillation carried out in such a manner that the spirit possesses the taste, aroma and other characteristics generally attributed to rum.

Definition of " sugar " inserted by No 73 of 2009, s 3 and Sch 2 item 2, applicable in relation to beverages manufactured or produced on or after 28 August 2009.

Definition of " territorial sea " repealed by No 46 of 2011, s 3 and Sch 2 item 568, effective 27 December 2011. For saving and transitional provisions see note under s 3(6) . The definition formerly read:

territorial sea
has the same meaning as in the Seas and Submerged Lands Act 1973 .

Definition of " territorial sea " inserted by No 75 of 2006, s 3 and Sch 1 item 37, effective 1 July 2006.

Definition of " tobacco " inserted by No 68 of 2000, s 3 Sch 1 item 1, effective 1 November 1999.

Definition of " Whisky " repealed by No 75 of 2006, s 3 and Sch 1 item 38, effective 1 July 2006. The definition formerly read:

Whisky means a spirit obtained by the distillation of a fermented liquor of a mash of cereal grain in such a manner that the spirit possesses the taste, aroma and other characteristics generally attributed to whisky.

Definition of " wine " inserted by No 75 of 2006, s 3 and Sch 1 item 39, effective 1 July 2006.

Sch amended by No 75 of 2006, s 3 and Sch 1 items 40 and 41, by substituting " Items 1 to 3 of this Schedule " for " Tariff items 1 and 2 of this Schedule " in the commencing note relating to tariff items 1 and 2 and substituting " section 65 " for " section 77FB " in para (c) of the commencing note relating to the volume of alcohol contained in goods, effective 1 July 2006.

Sch amended by No 108 of 2002, s 3 and Sch 1 item 1, by substituting the commencing note relating to the volume of alcohol contained in goods, effective 7.30 pm (by legal time in the Australian Capital Territory) on 14 May 2002. The note formerly read:

The volume of alcohol contained in goods shall be taken to be the volume that would be the volume of that alcohol if the alcohol were measured at a temperature of twenty degrees Celsius, and a calculation made for the purpose of ascertaining the volume of alcohol by reference to the specific gravity of alcohol shall be made on the basis that, at a temperature of twenty degrees Celsius and in vacuum, the specific gravity of alcohol in relation to water is 0.79067.

Sch amended by No 39 of 2001, s 3 and Sch 1 item 4, by inserting the paragraph beginning with the words " Tariff items 1 and 2 " , effective 1 July 2000.

Sch table amended by No 51 of 2024, s 3 and Sch 1 items 168 and 195 - 198, by substituting " covered by " for " specified in " in para (a)(ii) of table item 10, column headed " Description of goods " , inserting para (c) in table item 20, column headed " Description of goods " , repealing table subitem 20.3, inserting para (d) in table item 21, column headed " Description of goods " and repealing table subitem 21.2, effective 1 July 2024. Table subitems 20.3 and 21.2 formerly read:

	20.3	Pre threshold onshore oil	Free
	21.2	Pre-threshold onshore condensate	Free

Sch table amended by 37 of 2023, s 3 and Sch 1 items 2 - 5, by substituting " $0.142 per litre " for the cell in table subitems 15.1 and 15.2, column headed " Rate of Duty " and " $0.142 per kilogram " for the cell at table subitems 15.3 and 15.4, column headed " Rate of Duty " , effective 1 July 2023.

Sch table amended by No 85 of 2020, s 3 and Sch 1 item 1, by substituting table item 15 to subitem 15.4 , effective 8 September 2020. No 85 of 2020, s 3 and Sch 1 item 2 contains the following application provisions:

2 Application provisions  
(1)
The amendment made by this Schedule applies in relation to goods entered for home consumption on or after the day the Bill for this Act was introduced into the House of Representatives.

(2)
This item has effect despite subsection 5(2) of the Excise Tariff Act 1921 .

Table item 15 to subitem 15.4 formerly read:

15		Goods as follows, other than:
		(a)	goods for use as a fuel; and
		(b)	exempt oils and hydraulic fluids
	15.1	Petroleum based oils (including lubricant/fluid/oil products) and their synthetic equivalents but not greases	$0.085 per litre
	15.2	Petroleum based oils (including lubricant/fluid/oil products and greases) and their synthetic equivalents, recycled for use as oils (including lubricant/fluid/oil products) but not greases	$0.085 per litre
	15.3	Petroleum based greases and their synthetic equivalents	$0.085 per kilogram
	15.4	Petroleum based oils (including lubricant/fluid/oil products and greases) and their synthetic equivalents, recycled for use as greases	$0.085 per kilogram

Sch table amended by No 48 of 2019, s 3 and Sch 1 items 1 - 6, by substituting table items 1.1 - 1.11, column headed " Description of goods " , effective 6 April 2019. No 48 of 2019, s 3 and Sch 1 item 7 contains the following application provision:

7 Application  
(1)
The amendments made by this Schedule apply in relation to goods entered for home consumption on or after 1 July 2019.

(2)
This item has effect despite subsection 5(2) of the Excise Tariff Act 1921 .

Table items 1.1 - 1.11 formerly read:

	1.1	Beer not exceeding 3% by volume of alcohol packaged in an individual container not exceeding 48 litres
	1.2	Beer not exceeding 3% by volume of alcohol packaged in an individual container exceeding 48 litres
	1.5	Beer exceeding 3% but not exceeding 3.5% by volume of alcohol packaged in an individual container not exceeding 48 litres
	1.6	Beer exceeding 3% but not exceeding 3.5% by volume of alcohol packaged in an individual container exceeding 48 litres
	1.10	Beer exceeding 3.5% by volume of alcohol packaged in an individual container not exceeding 48 litres
	1.11	Beer exceeding 3.5% by volume of alcohol packaged in an individual container exceeding 48 litres

Sch table amended by No 137 of 2018, s 3 and Sch 1 items 4 and 5, by substituting table item 5.5, column headed " Description of goods " and inserting table item 5.8, effective 1 January 2019. Table item 5.5 formerly read:

5.5

Other

Applicable rate (see section 6AAB ) per kilogram of tobacco content

No 137 of 2018, s 3 and Sch 1 item 6 contains the following application provision:

6 Application of amendments  
6
The amendments made by this Schedule apply in relation to tobacco goods manufactured on or after 1 July 2019.

Sch table amended by No 80 of 2017, s 3 and Sch 1 item 5, by substituting " Applicable rate (see section 6AAB) per kilogram of tobacco content " for " $502.48 per kilogram of tobacco content " in table item 5.5, effective 31 August 2017. For application provisions see note under s 6AAB .

Sch table amended by No 101 of 2015, s 3 and Sch 1 items 2 to 18, by substituting " $0.386 per litre " for " $0.38143 per litre " in table items 10.1, 10.2, 10.3, 10.5, 10.10, 10.15, 10.16 and 10.18, " $0.101 per litre " for " $0.125 per litre " in table item 10.19A, " $0.212 per kilogram " for " $0.2613 per kilogram " in table items 10.19B and 10.19C, " $0.386 per litre " for " The rate of duty worked out under section 6H " in table item 10.20, " $0.386 per litre " for " The rate of duty worked out under section 6J " in table item 10.21 and " $0.386 per litre " for " $0.38143 per litre " in table items 10.26, 10.27, 10.27 and 10.28, column headed " Rate of Duty " , effective 10 November 2014. No 101 of 2015, s 3 and Sch 1 item 19 contains the following application provision:

19 Application of amendments  
19
The amendments made by this Part apply to goods manufactured or produced in Australia on or after 10 November 2014 and to goods for which all the following conditions are met:

(a) the goods were manufactured or produced in Australia before 10 November 2014

(b) on 10 November 2014, the goods either were subject to the CEO ' s control, or were in the stock, custody or possession of, or belonged to, a manufacturer or producer of the goods;

(c) no duty of excise had been paid on the goods before 10 November 2014.

Sch table amended by No 82 of 2015, s 3 and Sch 1 items 5 to 9, by substituting " Diesel " for " Diesel (other than biodiesel) " in table item 10.10, column headed " Description of goods " , repealing table item 10.11, substituting " Blends of diesel and either biodiesel or ethanol, or both " for " Blends of diesel and biodiesel " in table item 10.12, column headed " Description of goods " , " The rate of duty worked out under section 6H " for " $0.38143 per litre " table item 10.20, column headed " Rate of Duty " and substituting table item 10.21, effective 1 July 2015. No 82 of 2015, s 3 and Sch 1 item 10 contains the following application provision:

10 Application of amendments  
(1)
The amendments made by items 5 to 9 apply to goods manufactured or produced in Australia on or after 1 July 2015, and goods for which all the following conditions are met:

(a) the goods were manufactured or produced in Australia before that day;

(b) on that day, the goods were either:

(i) subject to the CEO ' s control; or

(ii) in the stock, custody or possession of, or belonged to, a manufacturer or producer of the goods;

(c) no duty of excise had been paid on the goods before that day.

(2)
This item has effect despite subsection 5(2) of the Excise Tariff Act 1921 .

Table items 10.11 and 10.21 formerly read:

	10.11	Blends of diesel and ethanol	The amount of duty worked out under section 6G
	10.21	Biodiesel	$0.38143 per litre

Sch table amended by No 81 of 2012, s 3 and Sch 1 item 12, by omitting " carbon-rated compressed natural gas and " before " compressed natural gas " from table item 10.19C, column headed " Description of goods " , effective 1 July 2015.

Sch table amended by No 67 of 2011, s 3 and Sch 1 item 11, by substituting table items 10.19A, 10.19B and 10.19C, effective 1 July 2015. No 67 of 2011, s 3 and Sch 1 item 12 contains the following application provision:

12 Application of amendments  
(1)
The amendments of the Schedule to the Excise Tariff Act 1921 made by a Part of this Schedule apply to goods manufactured or produced in Australia on or after the day that Part commenced and goods for which all the following conditions are met:

(a) the goods were manufactured or produced in Australia before that day;

(b) on that day, the goods either:

(i) were subject to the CEO ' s control; or

(ii) were in the stock, custody or possession of, or belonged to, a manufacturer or producer of the goods; and

(c) no duty of excise had been paid on the goods before that day.

(2)
This item has effect despite subsection 5(2) of the Excise Tariff Act 1921 .

Table items 10.19A, 10.19B and 10.19C formerly read:

	10.19A	Liquefied petroleum gas, other than liquefied petroleum gas exempted from excise duty by section 77HB of the Excise Act 1901	$0.10 per litre
	10.19B	Liquefied natural gas, other than liquefied natural gas exempted from excise duty by section 77HB of the Excise Act 1901	$0.209 per kilogram
	10.19C	Compressed natural gas, other than carbon-rated compressed natural gas and compressed natural gas exempted from excise duty by section 77HA of the Excise Act 1901	$0.209 per kilogram

Sch table amended by No 87 of 2014, s 3 and Sch 1 items 5 to 7, by substituting " Excise duties (subject to section 6A) " for " Excise duties (subject to sections 6A, 6AA, 6FA and 6FB) " in the table heading, " $0.03556 per litre " for " $0.08616 per litre " in table item 10.6, column headed " Rate of Duty " and " $0.03556 per litre " for " $0.09536 per litre " in table item 10.17, column headed " Rate of Duty " , applicable in relation to goods that are entered for home consumption after 1 July 2014.

Sch table amended by No 67 of 2011, s 3 and Sch 1 item 10, by substituting table items 10.19A, 10.19B and 10.19C, applicable to goods manufactured or produced in Australia on or after 1 July 2014 and goods for which all the following conditions are met: (a) the goods were manufactured or produced in Australia before 1 July 2014; (b) on 1 July 2014, the goods either: (i) were subject to the CEO ' s control; or (ii) were in the stock, custody or possession of, or belonged to, a manufacturer or producer of the goods; and (c) no duty of excise had been paid on the goods before 1 July 2014. Table items 10.19A, 10.19B and 10.19C formerly read:

	10.19A	Liquefied petroleum gas, other than liquefied petroleum gas exempted from excise duty by section 77HB of the Excise Act 1901	$0.075 per litre
	10.19B	Liquefied natural gas, other than liquefied natural gas exempted from excise duty by section 77HB of the Excise Act 1901	$0.1567 per kilogram
	10.19C	Compressed natural gas, other than compressed natural gas exempted from excise duty by section 77HA of the Excise Act 1901	$0.1567 per kilogram

Sch table amended by No 71 of 2014, s 3 and Sch 1 item 1, by substituting " $0.085 " for " $0.05449 " in table items 15.1, 15.2, 15.3 and 15.4, column headed " Rate of Duty " , effective 1 July 2014. No 71 of 2014, s 3 and Sch 1 item 2 contains the following application provision:

2 Application of amendments  
(1)
The amendments made by this Schedule apply to goods manufactured or produced in Australia on or after the day this Schedule commences and goods for which all the following conditions are met:

(a) the goods were manufactured or produced in Australia before that day;

(b) on that day, the goods either:

(i) were subject to the CEO ' s control; or

(ii) were in the stock, custody or possession of, or belonged to, a manufacturer or producer of the goods; and

(c) no duty of excise had been paid on the goods before that day.

(2)
This item has effect despite subsection 5(2) of the Excise Tariff Act 1921 .

Sch table amended by No 81 of 2012, s 3 and Sch 1 item 11, by omitting " carbon-rated compressed natural gas and " from table item 10.19C, column headed " Description of goods " , effective 1 July 2014.

Sch table amended by No 9 of 2014, s 3 and Sch 1 items 1, 2 and 9, by substituting " $0.40197 per stick " for " $0.32775 per stick " in table item 5.1, " $502.48 per kilogram of tobacco content " for " $409.71 per kilogram of tobacco content " in table item 5.5, column headed " Rate of Duty " and substituting " Excise duties (subject to sections 6A, 6AA, 6FA and 6FB) " for " Excise duties (subject to sections 6A, 6FA and 6FB) " in the table heading, applicable in relation to goods entered for home consumption on or after 1 December 2013.

Sch table amended by No 81 of 2012, s 3 and Sch 1 item 10, by omitting " carbon-rated compressed natural gas and " from table item 10.19C, column headed " Description of goods " , effective 1 July 2013.

Sch table amended by No 67 of 2011, s 3 and Sch 1 item 9, by substituting table items 10.19A, 10.19B and 10.19C, applicable to goods manufactured or produced in Australia on or after 1 July 2013 and goods for which all the following conditions are met: (a) the goods were manufactured or produced in Australia before 1 July 2013; (b) on 1 July 2013, the goods either: (i) were subject to the CEO ' s control; or (ii) were in the stock, custody or possession of, or belonged to, a manufacturer or producer of the goods; and (c) no duty of excise had been paid on the goods before 1 July 2013. Table items 10.19A, 10.19B and 10.19C formerly read:

	10.19A	Liquefied petroleum gas, other than liquefied petroleum gas exempted from excise duty by section 77HB of the Excise Act 1901	$0.05 per litre
	10.19B	Liquefied natural gas, other than liquefied natural gas exempted from excise duty by section 77HB of the Excise Act 1901	$0.1045 per kilogram
	10.19C	Compressed natural gas, other than compressed natural gas exempted from excise duty by section 77HA of the Excise Act 1901	$0.1045 per kilogram

Sch table amended by No 81 of 2012, s 3 and Sch 1 items 7, 8 and 13, by substituting " and 6FB " for " , 6FB and 6H " in the table heading, omitting " carbon-rated compressed natural gas and " after " other than " in table item 10.19C and repealing table item 10.19D, effective 1 July 2012. Table item 10.19D formerly read:

	10.19A	Liquefied petroleum gas, other than liquefied petroleum gas exempted from excise duty by section 77HB of the Excise Act 1901	$0.05 per litre
	10.19B	Liquefied natural gas, other than liquefied natural gas exempted from excise duty by section 77HB of the Excise Act 1901	$0.1045 per kilogram
	10.19C	Compressed natural gas, other than compressed natural gas exempted from excise duty by section 77HA of the Excise Act 1901	$0.1045 per kilogram
	10.19D	Carbon-rated compressed natural gas, other than compressed natural gas exempted from excise duty by section 77HA of the Excise Act 1901	$0.0667 per kilogram

Sch table amended by No 58 of 2012, s 3 and Sch 2 item 4, by inserting " , (2A), (2B) " in para (g) of the cell at table item 10, column headed " Description of goods " , applicable in relation to goods that are the product of the blending of amounts of relevant fuel if the blending occurs on or after 1 July 2012 (whether the amounts of relevant fuel being blended were manufactured, produced or imported before, on or after that day).

Sch table amended by No 156 of 2011, s 3 and Sch 1 items 3 - 4 and Sch 2 items 7 - 8, by substituting " $0.08616 per litre " for " $0.03556 per litre " in cell at table item 10.6, column headed " Rate of Duty " , substituting " $0.09536 per litre " for " $0.03556 per litre " in cell at table item 10.17, column headed " Rate of Duty " , inserting " carbon-rated compressed natural gas and " in cell at table item 10.19C, column headed " Description of goods " , and inserting table item 10.19D, effective 1 July 2012.

Sch table amended by No 67 of 2011, s 3 and Sch 1 item 8, by substituting table items 10.19A, 10.19B and 10.19C, effective 1 July 2012. For application provisions see note under s 6G .

The table items formerly read:

	10.19A	Liquefied petroleum gas, other than liquefied petroleum gas exempted from excise duty by section 77HB of the Excise Act 1901	$0.025 per litre
	10.19B	Liquefied natural gas, other than liquefied natural gas exempted from excise duty by section 77HB of the Excise Act 1901	$0.0522 per kilogram
	10.19C	Compressed natural gas, other than compressed natural gas exempted from excise duty by section 77HA of the Excise Act 1901	$0.0522 per kilogram

Sch table amended by No 67 of 2011, s 3 and Sch 1 items 3 to 7, by substituting " or " for " and " in para (a)(i), inserting paras (da), (db) and (dc), omitting " ,liquefied petroleum " after " waxes " in para (i) and inserting para (j) in table item 10, column headed " Description of goods " , and inserting table items 10.19A to 10.19C, effective 1 December 2011. For application provisions see note under s 6G .

Sch table amended by No 84 of 2010, s 3 and Sch 1 items 1 and 2, by substituting " $0.03556 per litre " for " $0.02854 per litre " in table items 10.6 and 10.17, effective 1 July 2010.

Sch table amended by No 76 of 2010, s 3 and Sch 1 items 1 and 2, by substituting " $0.32775 per stick " for " $0.23259 per stick " in table item 5.1 and " $409.71 per kilogram of tobacco content " for " $290.74 per kilogram of tobacco content " in table item 5.5, effective 30 April 2010.

Sch table amended by No 73 of 2009, s 3 and Sch 1 item 1, by substituting " $66.67 per litre of alcohol " for " 36.98 per litre of alcohol " , in table item 2, effective 27 April 2008.

Sch table amended by No 109 of 2008, s 3 and Sch 1 item 30, by substituting table item 21, applicable in relation to condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008. For the purposes of table item 21, paragraphs 2(2)(b) and (2)(c) of the Excise Tariff Act 1921 do not apply in relation to condensate produced before midnight (by legal time in the Australian Capital Territory) on 13 May 2008. Item 21 of the table formerly read:

21 ... Condensate produced in a State or Territory or inside the outer limits of the territorial sea of Australia other than condensate produced from a prescribed source ... Free

Sch table substituted by No 75 of 2006, s 3 and Sch 1 item 45, effective 1 July 2006. The table formerly read:

Table

Table

Articles		Rate of Duty
1.	BEER; OTHER EXCISABLE BEVERAGES OF AN ALCOHOLIC STRENGTH BY VOLUME NOT EXCEEDING 10%
	(A)	As prescribed by By-law	Free
	(BB)	Beer produced for non-commercial purposes using commercial facilities or equipment	7% of the rate applying to goods classified to sub-item (C)
	(C)	Other Beer
	(1)	packaged in an individual container not exceeding 48 litres
		(a)	not exceeding 3% by volume of alcohol	$28.49 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
		(b)	exceeding 3% but not exceeding 3.5% by volume of alcohol	$33.22 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
		(c)	exceeding 3.5% by volume of alcohol	$33.22 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
	(2)	packaged in an individual container exceeding 48 litres
		(a)	not exceeding 3% by volume of alcohol	$5.69 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
		(b)	exceeding 3% but not exceeding 3.5% by volume of alcohol	$17.87 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
		(c)	exceeding 3.5 % by volume of alcohol	$23.39 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
	(D)	Other Excisable Beverages of an alcoholic strength by volume not exceeding 10%	$32.22 per litre of alcohol
2.	SPIRITS; OTHER EXCISABLE BEVERAGES OF AN ALCOHOLIC STRENGTH BY VOLUME EXCEEDING 10%
	(A)	Brandy	$48.17 per litre of alcohol
	(C)	Fruit Brandy	$51.58 per litre of alcohol
	(D)	Whisky	$51.58 per litre of alcohol
	(F)	Rum	$51.58 per litre of alcohol
	(G)	Liqueurs	$51.58 per litre of alcohol
	(H)	Other Excisable Beverages of an alcoholic strength by volume exceeding 10%	$51.58 per litre of alcohol
	(J)	Spirit for fortifying Australian wine or for fortifying Australian grape must, subject to regulations	Free
	(M)	Spirit for industrial or scientific purposes, n.e.i., subject to regulations	Free
	(N)	Methylated spirits, subject to regulations	Free
	(O)	Spirits, n.e.i.	$51.58 per litre of alcohol
	(P)	Spirit for scientific or educational purposes, subject to regulations -
	(1)	For use in universities	Free
	(2)	For use in approved technical colleges or other educational institutions prescribed by By-law	Free
	(Q)	Spirit for use in public hospitals, or for use in the manufacture of medicinal preparations for use in public hospitals and universities, subject to regulations	Free
	(R)	(Repealed by No 44 of 2004)
6.	Tobacco (other than tobacco delivered under item 9A of the Schedule) -
	(A)	in stick form not exceeding in weight 0.8 grams per stick actual tobacco content	$0.18872 per stick
	(B)	other	$235.90 per kilogram tobacco content
7.	Cigars (other than cigars delivered under item 9A of the Schedule) -
	(A)	not exceeding in weight 0.8 grams per stick actual tobacco content	$0.18872 per stick
	(B)	other	$235.90 per kilogram tobacco content
8.	Cigarettes (other than cigarettes delivered under item 9A of the Schedule)
	(A)	not exceeding in weight 0.8 grams per stick actual tobacco content	$0.18872 per stick
	(B)	other	$235.90 per kilogram tobacco content
9.	Snuff (other than snuff delivered under item 9A of this Schedule)	$1.77 per kilogram
9A.	Tobacco, cigars, cigarettes and snuff, being goods for use in a medical or other scientific research programme approved by the CEO, and delivered with the approval of the CEO	Free
10.	(A)	Goods that, at the time when they are entered for home consumption, are owned by the Commonwealth and are not intended to be used for the purposes of trade, being goods for use:
	(a)	by a an Agency (within the meaning of the Public Service Act 1999 ) that is prescribed by By-law in relation to those goods; or
	(b)	by an authority or body that is established for a purpose of the Commonwealth by or under a law of the Commonwealth and that is prescribed by By-law in relation to those goods	Free
	(B)	Articles that are owned (prior to entry for home consumption) by, and are for the official use of, the Governor-General or any member of the Governor-General ' s family	Free
	(C)	Articles that are owned (prior to entry for home consumption) by, and are for the official use of, the State Governor or any member of the State Governor ' s family	Free
	(F)	Goods, as prescribed by By-law, that are -
	(a)	for the official use of an international organization established by agreement between Australia and another country or between Australia and other countries; or
	(b)	for the official or personal use of an official of an international organization referred to in paragraph (a)
11	Goods as follows:
			(a)	refined or semi-refined liquid petroleum or shale oil products (including diesel fuel produced or manufactured by the process of refining waste oils and gasoline or diesel fuel recovered by a recycling process other than refining) but not including liquefied petroleum gas, lubricating oils (including lubricant base oils), hydraulic oils, transformer oils, bitumen or recycled products other than those recycled products specified above; and
			(b)	coal tar and coke oven distillates; aromatic hydrocarbons and light oils consisting principally of aromatic hydrocarbons (not being petroleum, shale oil or recycled products); and
			(c)	petroleum condensate and stabilised crude petroleum oil products for use otherwise than as a petroleum refinery feedstock at a factory specified in a licence granted pursuant to Part IV of the Excise Act 1901 (being petroleum condensate and stabilised crude petroleum oil for use otherwise than in the recovery, production, transportation or refining of stabilised crude oil or condensate); and
			(d)	other petroleum products other than products classified to item 15 of the Schedule; and
			(e)	denatured ethanol for use as fuel in an internal combustion engine; and
			(f)	biodiesel.
	(A)	Kerosene for use as fuel in aircraft	$0.02854 per litre
	(B)	Heating oil and kerosenes other than kerosene falling within subitem 11(A):
	(1)	Kerosene in packages not exceeding 210 litres:
		(a)	for use as fuel in an internal combustion engine and having a sulphur content exceeding 50 parts per million	$0.40143 per litre
		(aa)	for use as fuel in an internal combustion engine and having a sulphur content not exceeding 50 parts per million	$0.38143 per litre
		(b)	for use as fuel otherwise than in an internal combustion engine	$0.07557 per litre
		(c)	for other use	Free
	(2)	Other:
		(a)	for use as fuel in an internal combustion engine and having a sulphur content exceeding 50 parts per million	$0.40143 per litre
		(aa)	for use as fuel in an internal combustion engine and having a sulphur content not exceeding 50 parts per million	$0.38143 per litre
		(b)	for use as fuel otherwise than in an internal combustion engine and containing at least the prescribed proportion of the marker	$0.07557 per litre
		(c)	for other use and containing at least the prescribed proportion of the marker	Free
		(d)	other, having a sulphur content exceeding 50 parts per million	$0.40143 per litre
		(e)	other, having a sulphur content not exceeding 50 parts per million	$0.38143 per litre
	(C)	Diesel:
	(1)	Having a sulphur content exceeding 50 parts per million, other than product falling to paragraph 11(C)(3)	$0.40143 per litre
	(2)	Having a sulphur content not exceeding 50 parts per million, other than product falling to paragraph 11(C)(3)	$0.38143 per litre
	(3)	Recycled product, on which Customs or Excise duty has been paid, recovered by a process not being a process of refining	Free
	(D)	Fuel oil having the characteristics set out in subsection 3(4)	$0.07557 per litre
	(E)	Condensate for use otherwise than as a petroleum refinery feedstock at a factory specified in a licence granted pursuant to Part IV of the Excise Act 1901 :
	(1)	for use as fuel in an internal combustion engine	$0.38143 per litre
	(2)	for use as fuel otherwise than in an internal combustion engine and containing at least the prescribed proportion of the marker	$0.07557 per litre
	(4)	other	$0.38143 per litre
	(F)	Stabilised crude petroleum oil for use otherwise than as a petroleum refinery feedstock at a factory specified in a licence granted pursuant to Part IV of the Excise Act 1901 :
	(1)	for use as fuel in an internal combustion engine and having a sulphur content exceeding 50 parts per million	$0.40143 per litre
	(1A)	for use as fuel in an internal combustion engine and having a sulphur content not exceeding 50 parts per million	$0.38143 per litre
	(2)	for use as fuel otherwise than in an internal combustion engine containing at least the prescribed proportion of the marker	$0.07557 per litre
	(4)	other, having a sulphur content exceeding 50 parts per million	$0.40143 per litre
	(5)	other, having a sulphur content not exceeding 50 parts per million	$0.38143 per litre
	(G)	Topped crude petroleum oil:
	(1)	for use as a petroleum refinery feedstock at a factory specified in a licence granted pursuant to Part IV of the Excise Act 1901	Free
	(2)	for use as fuel in an internal combustion engine and having a sulphur content exceeding 50 parts per million	$0.40143 per litre
	(2A)	for use as fuel in an internal combustion engine and having a sulphur content not exceeding 50 parts per million	$0.38143 per litre
	(3)	for use as fuel otherwise than in an internal combustion engine and containing at least the prescribed proportion of the marker	$0.07557 per litre
	(5)	other, having a sulphur content exceeding 50 parts per million	$0.40143 per litre
	(6)	other, having a sulphur content not exceeding 50 parts per million	$0.38143 per litre
	(H)	Gasoline and other petroleum or shale spirit having a flash point of less than 0 degrees Celsius when tested in an Abel Pensky (closed test) apparatus other than Gasoline on which Customs or Excise duty has been paid, recovered by a process not being a process of refining:
	(1)	In packages not exceeding 210 litres:
		(a)	for use as fuel in aircraft	$0.02854 per litre
		(b)	for use as fuel otherwise than in aircraft and having a lead content exceeding 13 milligrams per litre	$0.40516 per litre
		(c)	for use as fuel otherwise than in aircraft and having a lead content not exceeding 13 milligrams per litre	$0.38143 per litre
		(d)	for other use	$0.38143 per litre
	(2)	Other:
		(a)	for use as fuel in aircraft	$0.02854per litre
		(b)	for use as fuel otherwise than in aircraft and having a lead content exceeding 13 milligrams per litre	$0.40516 per litre
		(c)	for use as fuel otherwise than in aircraft and having a lead content not exceeding 13 milligrams per litre	$0.38143 per litre
		(e)	other, having a lead content exceeding 13 milligrams per litre	$0.40516 per litre
		(f)	other, having a lead content not exceeding 13 milligrams per litre	$0.38143 per litre
	(I)	Other refined or partly refined petroleum products (including mineral turpentine, fuel and other recycled product) other than diesel recovered by a process not being a process of refining and product classified to item 15 of the Schedule:
	(1)	Recycled petroleum products not elsewhere specified
		(a)	gasoline on which Customs or Excise duty has been paid, recovered by a process not being a process of refining	Free
		(b)	other:
			(i)	for use otherwise than as fuel in an internal combustion engine and containing at least the prescribed proportion of the marker	Free
			(ii)	for other use	$0.38143 per litre
	(2)	Other, in packages not exceeding 210 litres:
		(a)	for use as fuel in an internal combustion engine	$0.38143 per litre
		(b)	for use as fuel otherwise than in an internal combustion engine	$0.07557 per litre
		(c)	for other use	Free
	(3)	Other:
			(a)	for use as fuel in an internal combustion engine	$0.38143 per litre
		(b)	for use as fuel otherwise than in an internal combustion engine and containing at least the prescribed proportion of marker	$0.07557 per litre
		(c)	for other use containing at least the prescribed proportion of the marker	Free
		(d)	other	$0.38143 per litre
	(J)	Coal tar and coke oven distillates, aromatic hydrocarbons and light oils consisting principally of aromatic hydrocarbons (not being petroleum or shale products), suitable for use as gasoline substitutes and have a flash point of less than 23 degrees Celsius when tested in an Abel Pensky (closed test) apparatus:
	(1)	In packages not exceeding 210 litres:
		(a)	having a lead content exceeding 13 milligrams per litre	$0.40516 per litre
		(b)	having a lead content not exceeding 13 milligrams per litre	$0.38143 per litre
	(2)	Other:
		(a)	having a lead content exceeding 13 milligrams per litre	$0.40516 per litre
		(b)	having a lead content not exceeding 13 milligrams per litre	$0.38143 per litre
	(K)	Denatured ethanol for use as fuel in an internal combustion engine	$0.38143 per litre
	(L)	Biodiesel	$0.38143 per litre
12	Excisable blended petroleum product	The amount of duty worked out in accordance with section 6G
13.	(A)	Goods for the Government of a country other than Australia and for the official use of that Government, as prescribed by By-law	Free
	(B)	Goods for use by or sale to persons covered by a Status of Forces Agreement between the Government of the Commonwealth of Australia and the Government of another country, as prescribed by By-law	Free
15.	Goods as follows, other than goods for use as a fuel, or exempt oils and hydraulic fluids described in subsection 3(6):
	(A)	petroleum based oils (including lubricant base oils; prepared lubricant additives containing carrier oils; lubricants for engines, gear sets, pumps and bearings; hydraulic fluids; brake fluids; transmission oils; and transformer and heat transfer oils) and their synthetic equivalents but not including grease;	$0.05000 per litre
	(B)	petroleum based oils (including lubricant base oils; prepared lubricant additives containing carrier oils; lubricants for engines, gear sets, pumps and bearings; greases; hydraulic fluids; brake fluids; transmission oils; and transformer and heat transfer oils) and their synthetic equivalents, recycled for use as oils (including lubricant base oils; prepared lubricant additives containing carrier oils; lubricants for engines, gear sets, pumps and bearings; hydraulic fluids; brake fluids; transmission oils; and transformer and heat transfer oils) but not including greases;	$0.05000 per litre
	(C)	petroleum based greases and their synthetic equivalents;	$0.05000 per kilogram
	(D)	petroleum based oils (including lubricant base oils; prepared lubricant additives containing carrier oils; lubricants for engines, gear sets, pumps and bearings; greases; hydraulic fluids; brake fluids; transmission oils; and transformer and heat and transfer oils) and their synthetic equivalents, recycled for use as greases;	$0.05000 per kilogram
17.	(A)	Stabilised crude petroleum oil, (other than stabilised crude petroleum oil produced from a Resource Rent Tax area and exempt offshore oil)
	(1)	As prescribed by By-law	Free
	(1A)	Delayed-entry oil	the delayed-entry oil rate that applies to the oil
	(1B)	Pre-threshold onshore oil	Free
	(2)	Other -
		(a)	New oil	Free, or, if higher, the amount of duty ascertained in accordance with section 6C
		(aa)	Intermediate oil	Free, or, if higher, the amount of duty ascertained in accordance with section 6D
		(b)	Other	Free, or, if higher, the amount of duty ascertained in accordance with section 6B
	(B)	Condensate produced in a State or Territory or inside the outer limits of the territorial sea of Australia other than condensate produced from a prescribed source	Free
18.	Ale, porter and other beer, brandy, whisky, rum, gin, liqueurs, tobacco, cigars and cigarettes for consumption by the personnel of sea-going vessels of the Royal Australian Navy or Australian Military Forces when such vessels are in full commission and when consumed on such vessels	Free
19.	Ships ' stores, not exceeding a quantity approved by the Collector, for a ship that is not a coasting ship for the purposes of the Customs Act 1901-1968 , being stores for use on board the ship by the passengers or crew of the ship and taken on board the ship before the date on which section 38 of the Excise Act (No 2) 1968 comes into operation	Free
20.	Coal, not being coal the property of a State, as prescribed by By-law	Free
21.	Goods that, if -	Free
		(a)	they had been imported into Australia; and
		(b)	the approval of their delivery for home consumption for the purposes of the Excise Act 1901 had been approval of their delivery for home consumption for the purposes of the Customs Act 1901 ,
	would have been goods -
		(c)	described in paragraph (b) of item 15 of Schedule 4 to the Customs Tariff Act 1995 ; and
		(d)	to which that item applied.

Sch table amended by No 75 of 2006, s 3 and Sch 1 items 42 to 44, by substituting " $0.02854 per litre " for the rate of duty in subitems 11(A), 11(H)(1)(a) and 11(H)(2)(a), effective 1 November 2005.

Sch table amended by No 66 of 2004, s 3 and Sch 1 items 15 to 22 by substituting paras 11(B)(1)(a), 11(B)(2)(a), 11(B)(2)(d), 11(C)(1), 11(F)(1), 11(F)(4), 11(G)(2), and 11(G)(5), effective 1 January 2004. The paras formerly read:

11(B)(1)(a) for use as fuel in an internal combustion engine and having a sulphur content exceeding 50 parts per million... $0.39143 per litre

11(B)(2)(a) for use as fuel in an internal combustion engine and having a sulphur content exceeding 50 parts per million... $0.39143 per litre

11(B)(2)(d) other, having a sulphur content exceeding 50 parts per million... $0.39143 per litre

11(C)(1) Having a sulphur content exceeding 50 parts per million, other than product falling to paragraph 11(C)(3)... $0.39143 per litre

11(F)(1) for use as fuel in an internal combustion engine and having a sulphur content exceeding 50 parts per million... $0.39143 per litre

11(F)(4) other, having a sulphur content exceeding 50 parts per million... $0.39143 per litre

11(G)(2) for use as fuel in an internal combustion engine and having a sulphur content exceeding 50 parts per million... $0.39143 per litre

11(G)(5) other, having a sulphur content exceeding 50 parts per million... $0.39143 per litre

Sch table amended by No 66 of 2004, s 3 and Sch 1 items 29 and 30 by inserting para (f) in the description of goods covered by item 11, and inserting para (L) at the end of item 11, effective 18 September 2003.

Sch table amended by No 66 of 2004, s 3 and Sch 1 items 23 to 25 by substituting " $0.03151 per litre " for " $0.02845 per litre " in item 11(A), and " $0.03114 per litre " for " $0.02808 per litre " in paras 11(H)(1)(a) and 11(H)(2)(a), effective 1 July 2003.

Sch table amended by No 66 of 2004, s 3 and Sch 1 items 7 to 14 by substituting paras 11(B)(1)(a) and (aa) for para 11(B)(1)(a), paras 11(B)(2)(a) and (aa) for para 11(B)(2)(a), paras 11(B)(2)(d) and (e) for para 11(B)(2)(d), substituing item 11(C), substituting paras 11(F)(1) and (1A) for para 11(F)(1), paras 11(F)(4) and (5) for para 11(F)(4), paras 11(G)(2) and (2A) for para 11(G)(2), and paras 11(G)(5) and (6) for para 11(G)(5), effective 1 July 2003.

The substituted items formerly read:

11(B)(1)(a) for use as fuel in an internal combustion engine... $0.38143 per litre

11(B)(2)(a) for use as fuel in an internal combustion engine... $0.38143 per litre

11(B)(2)(d) other... $0.38143

11(C) Diesel:

(1) In packages not exceeding 210 litres:

(a) diesel other than product falling to subparagraph 11(C)(1)(b)... $0.38143 per litre

(b) recycled product, on which Customs or Excise duty has been paid, recovered by a process not being a process of refining... Free

(2) Other:

(a) diesel other than product falling to subparagraph 11(C)(2)(b)... $0.38143 per litre

(b) recycled product, on which Customs or Excise duty has been paid, recovered by a process not being a process of refining... Free

11(F)(1) for use as fuel in an internal combustion engine... $0.38143 per litre

11(F)(4) other $0.38143 per litre

11(G)(2) for use as fuel in an internal combustion engine... $0.38143 per litre

11(G)(5) other... $0.38143 per litre

Sch amended by No 44 of 2004, s 3 and Sch 1 items 5 to 8, by omitting item 2(R), inserting " and " at the end of item 11(a) and (b) (description of goods covered), inserting para 11(e) (description of goods covered) and inserting item 11(K), effective 18 September 2002. Item 2(R) formerly read:

2(R) Denatured ethanol for use as a fuel in internal combustion engines, as prescribed by By-law... Free

Sch amended by No 113 of 2002, s 3 and Sch 1 item 7, by substituting table item 1(C), effective 1 July 2002. The table item formerly read:

Table

Table

Articles		Rate of Duty
	(C)	Other Beer
	(1)	packaged in an individual container not exceeding 48 litres
		(a)	not exceeding 3% by volume of alcohol	$44.08 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
		(b)	exceeding 3% but not exceeding 3.5% by volume of alcohol	$37.42 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
		(c)	exceeding 3.5 % by volume of alcohol	$32.22 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
	(2)	packaged in an individual container exceeding 48 litres
		(a)	not exceeding 3% by volume of alcohol	$15.96 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
		(b)	exceeding 3% but not exceeding 3.5% by volume of alcohol	$17.33 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
		(c)	exceeding 3.5 % by volume of alcohol	$22.68 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

Sch amended by No 113 of 2002, s 3 and Sch 1 item 6, by substituting " Goods as follows, other than goods for use as a fuel, or exempt oils and hydraulic fluids described in subsection 3(6): " for " Goods as follows, other than goods for use as a fuel: " in table item 15, effective 15 April 2002.

Sch amended by No 39 of 2001, s 3 and Sch 1 item 18, by substituting item 1, effective 4 April 2001. The item formerly read:

Table

Table

Articles		Rate of Duty
1.	BEER; OTHER EXCISABLE BEVERAGES OF AN ALCOHOLIC STRENGTH BY VOLUME NOT EXCEEDING 10%
	(A)	As prescribed by By-law	Free
	(BB)	Beer produced for non-commercial purposes using commercial facilities or equipment	7% of the rate applying to goods classified to sub-item (C)
	(C)	Other Beer
	(1)	not exceeding 3% by volume of alcohol	$41.67 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
	(2)	exceeding 3% but not exceeding 3.5% by volume of alcohol	$35.38 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
	(3)	exceeding 3.5% by volume of alcohol	$30.46 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
	(D)	Other Excisable Beverages of an alcoholic strength by volume not exceeding 10%	$30.46 per litre of alcohol

Sch item 11 amended by No 39 of 2001, s 3 and Sch 1 items 13 to 17, by substituting " $0.38143 per litre " for " $0.37481 per litre " (wherever occurring), " $0.40516 per litre " for " $0.39725 per litre " (wherever occurring), " $0.07557 per litre " for " $0.07316 per litre " (wherever occurring), " $0.02845 per litre " for " $0.02795 per litre " in subitem (A) and " $0.02808 per litre " for " $0.02718 per litre " in subitem (H) (wherever occurring), effective 2 March 2001.

Sch amended by No 39 of 2001, s 3 and Sch 1 item 12, by substituting " $0.05000 " for " $0.05 " in item 15 (wherever occurring), effective 31 January 2001.

Sch amended by No 39 of 2001, s 3 and Sch 1 items 5 to 7, by substituting items 1 and 2, " $0.37481 per litre " for " $0.43485 per litre " (wherever occurring) in item 11 and " $0.39725 per litre " for " $0.45696 per litre " (wherever occurring) in item 11, effective 1 July 2000. Items 1 and 2 formerly read:

Table

Table

Articles		Rate of Duty
1.	Beer -
	(A)	Beer, as prescribed by By-law	Free
	(B)	Beer that does not contain more than 1.15% by volume of alcohol	Free
	(BB)	Beer produced for non-commercial purposes using commercial facilities or equipment	15% of the rate applying to goods classified to sub-item (C)
1.	(C)	Other	$11.70 per litre of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
2.	Spirits; Beverages containing distilled alcohol
	(A)	Brandy	$31.59 per litre of distilled alcohol
	(C)	Fruit Brandy	$36.99 per litre of distilled alcohol
	(D)	Whisky	$36.99 per litre of distilled alcohol
	(F)	Rum	$36.99 per litre of distilled alcohol
	(G)	Liqueurs	$36.99 per litre of distilled alcohol
	(H)	Beverages (other than beverages comprised solely of fortified wine) containing distilled alcohol, n.e.i.	To the extent that the distilled alcohol in the beverage is attributable to the presence of brandy - $31.59 per litre of that distilled alcohol
		To the extent that the distilled alcohol in the beverage is attributable to the presence of anything other than brandy or fortified wine - $36.99 per litre of that distilled alcohol
	(J)	Spirits for fortifying Australian wine or for fortifying Australian grape must, subject to regulations	Free
	(M)	Spirits for industrial and scientific purposes, n.e.i., subject to regulations	Free
	(N)	Methylated spirits, subject to regulations	Free
	(O)	Non-potable spirits, n.e.i.	$37.97 per litre of distilled alcohol
	(P)	Spirits for scientific or educational purposes, subject to regulations:
	(1)	For use in universities	Free
	(2)	For use in approved technological colleges or other educational institutions prescribed by by-law	Free
	(Q)	Spirits for use in public hospitals, or for use in the manufacture of medicinal preparations for use in public hospitals and universities, subject to regulations	Free
	(R)	Denatured ethanol for use as a fuel in internal combustion engines, as prescribed by by-law	Free

Sch, item 11 amended by No 39 of 2001, s 3 and Sch 1 item 1, by substituting subitem 11(A), effective 13 May 2000. The subitem formerly read:

(A) Kerosene for use as a fuel in aircraft $0.02718 per litre

Sch, item 11 amended by No 25 of 2001, s 3 and Sch 7 items 17 to 19, by substituting " Part IV " for " section 34 " in paras (c), (E), (F), and (G)(1), effective 4 May 2001.

Sch, item 11 amended by No 104 of 2000, s 3 Sch 1 items 1 to 3, by substituting para (d) and substituting " Other refined or partly refined petroleum products (including mineral turpentine, fuel and other recycled product) other than diesel recovered by a process not being a process of refining and product classified to item 15 of the Schedule: " for " Other refined or partly refined petroleum products, including mineral turpentine and lubricants (lubricant base oils), hydraulic oils, transformer oils and fuel, other than diesel, recovered by a process not being a process of refining: " in item 11(I) and inserting item 15, effective 6 July 2000. Para (d) formerly read: " (d) lubricants (including lubricant base oils), hydraulic oils, transformer oils and fuel recovered by a recycling process. "

Sch, item 11 substituted by No 68 of 2000, s 3 Sch 2 item 1, effective 15 November 1999. Schedule item 11 formerly read:

Table

Table

Articles		Rate of Duty
11	Gasoline and other oils having a flash point of less than 23 degrees Celsius when tested in an Abel Pensky (closed test) apparatus, diesel fuels, fuel oil, heating oil, kerosenes, mineral turpentine, condensate and stabilised crude petroleum oil (being condensate or stabilised crude oil for use otherwise than in the recovery, production, transportation or refining of stabilised crude oil or condensate), topped crude petroleum oil, other refined or partly refined liquid petroleum products other than lubricants (including lubricant base oils), hydraulic oils, transformer oils or bitumen, coal tar and coke oven distillates, aromatic hydrocarbons and light oils consisting principally of aromatic hydrocarbons (not being petroleum or shale products), suitable for use as gasoline substitutes and having a flash point of less than 23 degrees Celsius when tested in an Abel Pensky (closed test) apparatus
	(A)	Kerosene for use as a fuel in aircraft	$0.02710/L
	(B)	Heating oil and kerosenes other than kerosene falling within subitem (A)
	(1)	In packages not exceeding 210 litres
		(a)	for use as a fuel in an internal combustion engine	$0.42797/L
		(b)	for use as a fuel otherwise than in an internal combustion engine	$0.07200/L
		(c)	for other use	Free
	(2)	Other
		(a)	for use as a fuel in an internal combustion engine	$0.42797/L
		(b)	containing at least the prescribed proportion of the marker for use as a fuel otherwise than in an internal combustion engine	$0.07200/L
		(c)	for other use containing at least the prescribed proportion of the marker	Free
		(d)	other	$0.42797/L
	(C)	Automotive diesel fuel, industrial diesel fuel and marine diesel fuel
	(1)	In packages not exceeding 210 litres
		(a)	for use as a fuel	$0.42797/L
		(b)	for other use	Free
	(2)	Other
		(a)	for use as a fuel	$0.42797/L
		(b)	for other use containing at least the prescribed proportion of the marker	Free
		(c)	other	$0.42797/L
	(D)	Fuel oil having the characteristics set out in subsection 3(4)	$0.07200/L
	(E)	Condensate for use otherwise than as a petroleum refinery feedstock at a factory specified in a licence granted pursuant to section 34 of the Excise Act 1901
	(1)	for use as a fuel in an internal combustion engine	$0.42797/L
	(2)	containing at least the prescribed proportion of the marker for use as a fuel otherwise than in an internal combustion engine	$0.07200/L
	(3)	for other use containing at least the prescribed proportion of the marker	Free
	(4)	Other	$0.42797/L
	(F)	Stabilised crude petroleum oil for use otherwise than as a petroleum refinery feedstock at a factory specified in a licence granted pursuant to section 34 of the Excise Act 1901
	(1)	for use as a fuel in an internal combustion engine	$0.42797/L
	(2)	containing at least the prescribed proportion of the marker for use as a fuel otherwise than in an internal combustion engine	$0.07200/L
	(3)	for other use containing at least the prescribed proportion of the marker	Free
	(4)	Other	$0.42797/L
	(G)	Topped crude petroleum oil
	(1)	for use as a petroleum refinery feedstock at a factory specified in a licence granted pursuant to section 34 of the Excise Act 1901	Free
	(2)	for use as a fuel in an internal combustion engine	$0.42797/L
	(3)	containing at least the prescribed proportion of the marker for use as a fuel otherwise than in an internal combustion engine	$0.07200/L
	(4)	for other use containing at least the prescribed proportion of the marker	Free
	(5)	Other	$0.42797/L
	(H)	Gasoline and other petroleum or shale spirit having a flash point of less than 23 degrees Celsius when tested in an Abel Pensky (closed test) apparatus, not being goods falling within subitem 17(B), mineral turpentine
	(1)	In packages not exceeding 210 litres
		(a)	for use as a fuel in aircraft	$0.02710/L
		(b)	for use as a fuel otherwise than in aircraft having a lead content exceeding 13 milligrams per litre	$0.44972/L
		(c)	for use as a fuel otherwise than in aircraft having a lead content not exceeding 13 milligrams per litre	$0.42797/L
		(d)	for other use	Free
	(2)	Other
		(a)	for use as a fuel in aircraft	$0.02710/L
		(b)	for use as a fuel otherwise than in aircraft having a lead content exceeding 13 milligrams per litre	$0.44972/L
		(c)	for use as a fuel otherwise than in aircraft having a lead content not exceeding 13 milligrams per litre	$0.42797/L
		(d)	for other use containing at least the prescribed proportion of the marker	Free
		(e)	other, having a lead content exceeding 13 milligrams per litre	$0.44972/L
		(f)	other	$0.42797/L
	(I)	Other refined or partly refined petroleum products other than lubricants (including lubricant base oils), hydraulic oils, transformer oils or bitumen.
	(1)	Recycled petroleum products	Free
		(a)	Diesel fuel, and gasoline, on which customs or excise duty has been paid, recovered by a recycling process not being a process of refining
		(b)	other	Free
			(i)	containing at least the prescribed proportion of the marker for use otherwise than as a fuel in an internal combustion engine	$0.42797/L
			(ii)	other
	(2)	Other in packages not exceeding 210 litres	$0.42797/L
		(a)	for use as a fuel in an internal combustion engine	$0.07200/L
		(b)	for use as a fuel otherwise than in an internal combustion engine	Free
		(c)	for other use
	(3)	Other	$0.42797/L
			(a)	for use as a fuel in an internal combustion engine	$0.07200/L
		(b)	containing at least the prescribed proportion of marker for use as a fuel otherwise than in an internal combustion engine	Free
		(c)	for other use containing at least the prescribed proportion of the marker	$0.42797/L
		(d)	other
	(J)	Coal tar and coke oven distillates, aromatic hydrocarbons and light oils consisting principally of aromatic hydrocarbons (not being petroleum or shale products), suitable for use as gasoline substitutes and have a flash point of less than 23 degrees Celsius when tested in an Abel Pensky (closed test) apparatus
	(1)	In packages not exceeding 210 litres	$0.44972/L
		(a)	for use as a fuel having a lead content exceeding 13 milligrams per litre	$0.42797/L
		(b)	for use as a fuel having a lead content not exceeding 13 milligrams per litre	Free
		(c)	for other use	$0.44972/L
		(d)	other, having a lead content exceeding 13 milligrams per litre	$0.42797/L
		(e)	other	$0.44972/L
	(2)	Other
		(a)	for use as a fuel having a lead content exceeding 13 milligrams per litre	$0.42797/L
		(b)	for use as a fuel having a lead content not exceeding 13 milligrams per litre	Free
		(c)	for other use containing at least the prescribed proportion of the marker	$0.44972/L
		(d)	other, having a lead content exceeding 13 milligrams per litre
		(e)	other	$0.42797/L

Sch amended by No 68 of 2000, s 3 Sch 1 items 2 to 4, by substituting Schedule items 6 to 8, effective 1 November 1999. The Schedule items formerly read:

Table

Table

Articles		Rate of Duty
6.	Tobacco (other than tobacco delivered under sub-item 8(C) or item 9A of this Schedule) -
	(A)	Tobacco of a kind for which a wholesale list price is prescribed by By-law	$86.92 per kilogram plus 50.32 % of the wholesale list price
	(B)	Other	$232.17 per kilogram
7.	Cigars (other than cigars delivered under item 9A of this Schedule) -
	(A)	Cigars of a kind for which a wholesale list price is prescribed by By-law	$86.92 per kilogram plus 50.32% of the wholesale list price
	(B)	Other	$232.17 per kilogram
8.	Cigarettes (other than cigarettes delivered under item 9A of this Schedule) and fine cut tobacco (other than tobacco delivered under item 6 or item 9A of this Schedule) -
	(A)	Cigarettes of a kind for which a wholesale list price is prescribed by By-law	$86.92 per kilogram plus 50.32% of the wholesale list price
	(B)	Other cigarettes:
	(1)	of a weight such that there are no more than 1,200 cigarettes per kilogram	$232.17 per kilogram
	(2)	other	$350 per kilogram
	(C)	Fine cut tobacco suitable for the manufacture of cigarettes	$232.17 per kilogram

Sch, item 10 amended by Act No 146 of 1999, s 3 and Sch 1 item 438, by substituting " an Agency (within the meaning of the Public Service Act 1999 ) " for " Department of the Australian Public Service " , effective 5 December 1999.