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  • Section G: Manufacture of excisable goods

    Question 20

    Select the best descriptions of your proposed manufacturing activities.

    Question 21

    Provide details of the skills and experience you have available to enable you to carry out the activities indicated at question 20. You or your employees may have the skills and experience, or you may have engaged a consultant or business associate to work alongside you.

    Include details of:

    • experience in the activities indicated at question 20
    • educational qualifications relevant to the activities indicated at question 20
    • experience in dealing with excise matters, for example, lodging returns or movement permissions
    • previous dealings with us about the payment of excise duty
    • relevant knowledge of the industry.

    Question 22

    Indicate if you are the owner of the products to be manufactured at your premises. If you are not the owner of the products, provide the following information, where known:

    • the owner's name and their ABN
    • details of your arrangement with them
    • specific products involved.

    Question 23

    Provide details of the products you expect to manufacture in any 12 month period, including the:

    • type of products, for example beer or spirits (like vodka or gin)
    • proposed alcoholic strength
    • total quantity of products.

    Question 24

    Provide a step by step description of the process you will use to manufacture your products. These details should include whether the product is:

    • produced entirely by distillation
    • produced by distillation (with other ingredients added to the spirit after distillation)
    • produced by fermentation
    • manufactured using spirit brought in from a distillery or other source (if so, tell us where you will purchase the spirit from)
    • undergoing maturation.

    Question 25

    Provide details on the package type and size for each of your products.

    Question 26

    Explain how you intend to test the alcoholic strength of your products, corrected to 20°C.

    To correctly report your liability for excise duty, you need to be able to determine the alcoholic strength of your products to a reasonable standard of accuracy. Excise (Alcoholic Strength of Excisable Goods) Determination 2019 provides rules that govern the measurement of the alcoholic strength of alcoholic excisable goods and provides a means for working out the duty payable when there are variations in strength.

    Equipment used to measure the alcoholic strength must comply with legal requirements that relate to measurements. For more information about the legal requirements of measurements, contact the National Measurement InstituteExternal Link.

    Methods that may be used are:

    • gas chromatography
    • near infra-red spectrometry
    • distillation followed by the gravimetric measurement of the distillate or by measurement in a density meter
    • any other method that can measure the alcoholic strength of a product to an accuracy of + or − 0.2 percentage points of the actual strength.

    If you produce less than 100,000 litres of fermented beverages (including beer) in a financial year, you can use a hydrometer and a formula to measure the alcoholic strength of each fermented beverage. You must ensure the formula is supported by a documented testing process.

    Question 27

    Explain how you will determine the volume of your bulk vessels, corrected to 20°C.

    To correctly report your liability for excise duty, you need to be able to determine the volume of excisable goods held in your tanks and vessels to a reasonable standard of accuracy. Excise (Volume – Alcoholic excisable goods) Determination 2019 provides rules that govern the measurement of the volume of alcoholic excisable goods and provides a means for working out the duty payable when there are variations in volume.

    Equipment used to measure the volume must comply with legal requirements that relate to measurements and consistently produce an accurate result.

    For more information about the legal requirements of measurements, contact the National Measurement InstituteExternal Link.

    Question 28

    Explain how you will determine the final fill (i.e. the volume) of the packaged products corrected to 20°C.

    Refer to question 27 for information on volume measurement.

    Question 29

    Indicate if the measuring equipment you intend to use to determine your excise liability has been professionally calibrated. Measuring equipment includes equipment used to measure alcoholic strength, weight, volume and temperature.

    Where obtained, submit a copy of the certificate(s) of calibration with your application. 

    Question 30

    Indicate whether you own a still and, if so, provide the details requested including retailer's or manufacturer's name and address.

    Last modified: 22 May 2019QC 16932