Customs Act 1901

PART VIII - THE DUTIES  

Division 1 - The Payment and Computation of Duties Generally  

SECTION 137   MANNER OF DETERMINING VOLUMES OF, AND FIXING DUTY ON, BEER  

137(1)    
For the purposes of the Customs Acts in their application to beer that is entered for home consumption after 31 January 1989 in a bulk container, the container in which the beer is packaged shall be treated as containing:

(a) if the volume of the contents of the container is nominated for the purpose of the entry, the beer is entered before 1 July 1991 and the actual volume of the contents of the container does not exceed 101.5% of the nominated volume - the nominated volume;

(b) if the volume of the contents of the container is nominated for the purpose of the entry, the beer is entered before 1 July 1991 and the actual volume of the contents of the container exceeds 101.5% of the nominated volume - a volume equal to the sum of:

(i) the nominated volume; and

(ii) the volume by which the actual volume of the contents of the container exceeds 101.5% of the nominated volume;

(c) if the volume of the contents of the container is nominated for the purpose of the entry, the beer is entered after 30 June 1991 and the actual volume of the contents of the container does not exceed 101% of the nominated volume - the nominated volume;

(d) if the volume of the contents of the container is nominated for the purpose of the entry, the beer is entered after 30 June 1991 and the actual volume of the contents of the container exceeds 101% of the nominated volume - a volume equal to the sum of:

(i) the nominated volume; and

(ii) the volume by which the actual volume of the contents of the container exceeds 101% of the nominated volume; or

(e) if the volume of the contents of the container is not nominated for the purpose of the entry - the actual volume of the contents of the container;

and duty on beer so entered shall be fixed accordingly.

137(2)    
For the purposes of the application of the Customs Acts in their application to beer that is entered for home consumption after 31 January 1989 in a container other than a bulk container, the container in which the beer is packaged shall be treated as containing:

(a) if the volume of the contents of the container is indicated on a label printed on, or attached to, the container and the actual volume of the contents of the container does not exceed 101.5% of the volume so indicated - the volume so indicated;

(b) if the volume of the contents of the container is indicated on a label printed on, or attached to, the container and the actual volume of the contents of the container exceeds 101.5% of the volume so indicated - a volume equal to the sum of:

(i) the volume so indicated; and

(ii) the volume by which the actual volume of the contents of the container exceeds 101.5% of the volume so indicated; or

(c) if the volume of the contents of the container is not indicated on a label printed on, or attached to, the container - the actual volume of the contents of the container;

and duty on beer so entered shall be fixed accordingly.

137(3)    

In determining, for the purposes of this section, the volume of the contents of containers entered for home consumption, a Collector is not required to take a measurement of the contents of each container so entered but may employ such methods of sampling as are approved in writing by the Comptroller-General of Customs for the purpose.

137(4)    
In this section:

"bulk container"
, in relation to beer, means a container that has the capacity to have packaged in it more than 2 litres of beer;

"container"
, in relation to beer, includes a bottle, can or any other article capable of holding liquids.