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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

    We need to assess whether you are able to adequately account for alcohol products by accurately measuring their volume and alcoholic strength, corrected to 20 degrees Celsius. You need to do this to properly record the litres of alcohol you receive, produce and dispatch in order to correctly report your liability for excise duty.

    Provide details on how you intend to test the alcoholic strength of your products, corrected to 20 C.

    Permissible methods 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 consistently produces a similar result.

    If a brewery produces less than 100,000 litres of beer in a calendar year, it is permissible to use a hydrometer and a formula to measure the alcoholic strength of beer provided the following conditions are met:

    • the formula is supported by a documented testing process
    • you keep the records for five years.

    Find out more

    Rules governing the alcoholic strength of excisable goods and permitted variations in strength for the purpose of determining the duty payable are contained in Excise (Volume – Alcoholic excisable goods) Determination 2009 (No.1)

    Question 27

    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 2009 (No.1) provides rules governing the measurement of volumes of alcoholic excisable goods and provides a means for working out the duty payable when there are variations in volume.

    Equipment used to measure volume in final tanks from which goods will be delivered into home consumption must be professionally calibrated.

    Provide details on how you will determine the volume of your bulk vessels corrected to 20 C.

    Accepted methods for the measurement of volume are:

    • using a calibrated dip stick, tape or sight glass
    • weighing and using density tables
    • using a calibrated flow meter
    • sampling using volumetric measuring flasks
    • any other method that consistently produces a similar result.

    Question 28

    Describe how you will determine the final fill of the packaged products corrected to 20 C.

    Accepted methods are the same as for question 27.

    Question 29

    Indicate if the measuring equipment you intend to use for the manufacture of goods has been professionally calibrated. Measuring equipment includes equipment used to measure alcoholic strength, weight, volume and temperature. Calibration must be done with standard instruments certified by an independent authority approved by any of the following:

    • the chief metrologist
    • the National Association of Testing Authorities Australia
    • applicable state government weights and measures authorities.

    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.

    Find out more

    Last modified: 10 Aug 2015QC 16932