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  • Excise on repackaged duty-paid beer

    Generally, packaging isn't a manufacturing process for excise purposes. However, manufacturing beer has an extended meaning to cover when you repackage duty-paid beer that was entered at a concessional rate. This may include filling growlers.

    The rate of excise duty that applies to commercial beer is based on the:

    • alcoholic strength of the beer
    • size and design of the container you package it in.

    There are extra rules if you repackage duty paid beer.

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    When you will need a manufacturer licence

    You‘ll need a manufacturer licence if you repackage beer that has had excise duty paid on it at a concessional rate into individual sealed containers that are:

    • less than eight litres
    • 8–48 litres (inclusive), where the container is not designed to connect to a pressurised gas or pump delivery system or other prescribed system.

    You will be responsible for the excise duty payable on the repackaged beer, based on the applicable rates of excise duty. The initial duty paid on the beer is not refundable.

    Different rules apply to beer entered for home consumption before 1 July 2019. Contact us for more information.

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    When you won't need a manufacturer licence

    There are two situations when you won't need a manufacturer licence and won't incur a second amount of duty on the same beer:

    • where the beer has had duty paid on it at a non-concessional rate, and then you repackage it into another sealed container
    • if you obtain an excise storage licence to hold or acquire the bulk beer underbond – the duty is then payable at the higher packaged rate when you fill the smaller, sealed containers.

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    See also:

    • ER 2012/1 Excise: the meaning of the expression 'manufactured or produced' for the purposes of the Excise Acts
    Last modified: 15 Sep 2020QC 63547