Customs Act 1901

PART VA - SPECIAL PROVISIONS RELATING TO BEVERAGES  

SECTION 105A   DELIVERY FROM CUSTOMS CONTROL OF BRANDY, WHISKY OR RUM  

105A(1)  


Brandy, whisky or rum imported into Australia must not be delivered from customs control unless a Collector is satisfied that it has been matured by storage in wood for at least 2 years.

105A(2)  
In this section:

brandy
means a spirit distilled from grape wine in such a manner that the spirit possesses the taste, aroma and other characteristics generally attributed to brandy.

grape wine
has the same meaning as in Subdivision 31-A of the A New Tax System (Wine Equalisation Tax) Act 1999 .

rum
means a spirit obtained by the distillation of a fermented liquor derived from the products of sugar cane, being distillation carried out in such a manner that the spirit possesses the taste, aroma and other characteristics generally attributed to rum.

whisky
means a spirit obtained by the distillation of a fermented liquor of a mash of cereal grain in such a manner that the spirit possesses the taste, aroma and other characteristics generally attributed to whisky.




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