EXCISE ACT 1901

PART III - MANUFACTURERS, PRODUCERS AND DEALERS  

Division 1 - Manufacturers  

SECTION 25   ONLY LICENSED MANUFACTURERS TO MANUFACTURE EXCISABLE GOODS  

25(1)  
A person who does not hold a manufacturer licence must not intentionally manufacture excisable goods knowing, or being reckless as to whether, the goods are excisable goods.

Penalty: 2 years imprisonment or the greater of:

  • (a) 500 penalty units; and
  • (b) 5 times the amount of duty that would be payable if the goods had been entered for home consumption on the penalty day.

    Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

  • 25(2)  
    A person who does not hold a manufacturer licence must not manufacture excisable goods.

    Penalty: 100 penalty units.

    25(3)  
    Strict liability applies to subsection (2).




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