Customs Regulation 2015
The Collector may permit the owner of spirits that:
(a) have been imported in bulk; and
(b) are in a warehouse;
to, in accordance with a warehouse licence, bottle, can or blend the spirits, or reduce the spirits in strength, in the warehouse for home consumption or for exportation.
Bottling or canning spirits
67(2)
If the spirits are bottled or canned under subsection (1), the owner of the spirits must ensure that a label, containing a description of the spirits in the bottle or can, is fixed to each bottle or can.
67(3)
If the spirits are not removed from the warehouse immediately after they have been bottled or canned under subsection (1), the owner of the spirits must ensure that the bottles or cans of spirits are packed into outer containers each of which contains only bottles or cans, as the case may be, of a like capacity.
Blending or reducing strength of spirits
67(4)
If a quantity of imported spirits (the imported quantity ) is reduced in strength under subsection (1) and in accordance with a warehouse licence, the amount of duty payable on the entry of the reduced spirits for home consumption is the amount that would be payable if that imported quantity were entered for home consumption without having been so reduced in strength.
67(5)
If imported spirits are blended with Australian spirits under subsection (1) and in accordance with a warehouse licence, duty is payable on the entry of the blended spirits for home consumption:
(a) for the quantity of Australian spirits contained in the blended spirits - at the rate that would apply if the blended spirits were Australian spirits of a like kind; and
(b) for the quantity of imported spirits contained in the blended spirits - at the rate that would apply if the blended spirits were imported spirits of a like kind.
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