EXCISE REGULATIONS 1925 [ REPEALED]

PART 1A - PAYMENT OF DUTY, REMOVAL OF EXCISABLE GOODS FROM FACTORIES, AND EXCISE CONTROL  

REGULATION 15   PERMISSION TO DELIVER CERTAIN GOODS FOR HOME CONSUMPTION WITHOUT ENTRY  

15(1)  
For subparagraph 61C(1)(b)(ii) of the Act, the following goods are prescribed:


(a) stabilised crude petroleum oil to which item 20 of the table in Schedule to the Excise Tariff Act 1921 applies;


(b) condensate to which item 21 of the table in Schedule to the Excise Tariff Act 1921 applies;


(c) liquefied natural gas mentioned in regulation 52C and paragraph (a) in item 8 of Schedule 1 ;


(d) LPG mentioned in regulation 52D and paragraph (a) in item 9 of Schedule 1 .

15(2)  
For goods prescribed in paragraph (1)(a) and (b), the following conditions are prescribed for paragraph 61C(3)(d) of the Act:


(a) that the person give the Collector a return, in an approved form, on the day of each month specified by the Collector in the person ' s permission;


(b) that the return include particulars about the goods that have, during the previous month, been delivered into home consumption under the permission.

15(3)  
For goods prescribed in paragraph (1)(c) and (d), the following conditions are prescribed for paragraph 61C(3)(d) of the Act:


(a) that the person give the Collector a return, in an approved form, for the month specified by the Collector in the person ' s permission;


(b) that the return include particulars about the goods that have, during the month, been delivered for home consumption;


(c) that the return must be given to the Collector by the last day of the third month after the month the goods have been delivered for home consumption under the permission.

Note:

Paragraph 61C(3)(d) of the Act refers to a calendar month in relation to:

  • (a) a person ' s permission to enter goods prescribed in paragraph 15(1)(c) and (d); and
  • (b) the conditions attached to the permission prescribed by this subregulation.



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