Customs Act 1901

PART VAA - SPECIAL PROVISIONS RELATING TO EXCISE-EQUIVALENT GOODS  

SECTION 105E   105E   USE OF EXCISE-EQUIVALENT GOODS IN THE MANUFACTURE OF EXCISABLE GOODS TO OCCUR AT A DUAL-LICENSED PLACE  

A person must not use excise-equivalent goods subject to customs control in the manufacture of excisable goods unless that manufacture occurs at a place that is both:

(a) a warehouse described in a warehouse licence granted under Part V of this Act; and

(b) premises specified in a manufacturer licence granted under the Excise Act 1901 .