Excise Act 1901

PART VI - PAYMENT OF DUTY, REMOVAL OF EXCISABLE GOODS FROM FACTORIES, AND EXCISE CONTROL  

SECTION 61AA   DELIVERY FOR EXPORTATION  

61AA(1)    

For the purposes of this Act, excisable goods, other than goods delivered to a person under section 61D(2) , are not taken to have been delivered for exportation until they are brought into a place that is a prescribed place for the purposes of paragraph 30 (1)(d) of the Customs Act 1901 for export.

61AA(2)    
For the purposes of this Act excisable goods delivered to a person under subsection 61D (2) are taken to have been delivered for exportation at the time when they are received by that person.