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EXCISE REGULATION 2015
SECTION 1 NAME
SECTION 2 COMMENCEMENT
SECTION 3 AUTHORITY
SECTION 4 SCHEDULES
SECTION 5 SIMPLIFIED OUTLINE OF THIS INSTRUMENT
SECTION 6 DEFINITIONS
SECTION 7 SIMPLIFIED OUTLINE OF THIS PART
SECTION 8 CIRCUMSTANCES FOR REMISSION, REBATE OR REFUND OF EXCISE DUTY
SECTION 9 REMISSION OF EXCISE DUTY - ROUNDING DOWN DUTY PAID IN CASH
SECTION 10 APPLICATION FOR REMISSION, REBATE OR REFUND OF EXCISE DUTY
SECTION 11 PERIOD FOR MAKING AN APPLICATION FOR REFUND OR REBATE OF EXCISE DUTY
SECTION 12 AMOUNT OF REMISSION, REBATE OR REFUND OF EXCISE DUTY
SECTION 13 SIMPLIFIED OUTLINE OF THIS PART
SECTION 14 DRAWBACK OF EXCISE DUTY ON GOODS
SECTION 15 WHEN DRAWBACK OF EXCISE DUTY IS NOT PAYABLE
SECTION 16 CONDITIONS RELATING TO DRAWBACK OF EXCISE DUTY - GENERAL
SECTION 17 ADDITIONAL CONDITIONS RELATING TO DRAWBACK OF EXCISE DUTY - EXAMINING, PACKING, SECURING AND MARKING GOODS
SECTION 18 ASSISTANCE TO BE GIVEN TO OFFICERS
SECTION 19 SIMPLIFIED OUTLINE OF THIS PART
SECTION 20 DELIVERY OF AUSTRALIAN TOBACCO LEAF
SECTION 21 AMOUNT OF DUTY TO DETERMINE THE AMOUNT OF A PENALTY
SECTION 22 SALES OR SUPPLIES OF LPG TO WHICH LPG REMISSION APPLIES - CONTENTS OF NOTICE
SECTION 23 SALES OR SUPPLIES OF LPG TO WHICH LPG REMISSION APPLIES - CIRCUMSTANCES WHEN NOTICE IS NOT REQUIRED
SECTION 24 CONVERSION OF MEASUREMENTS OF LPG AND COMPRESSED NATURAL GAS
SECTION 25 DELIVERY OF STABILISED CRUDE PETROLEUM OIL AND CONDENSATE FOR HOME CONSUMPTION WITHOUT ENTRY
SECTION 26 SIMPLIFIED OUTLINE OF THIS PART
SECTION 27 CIRCUMSTANCES IN WHICH PERMISSION MAY BE GIVEN - APPLICATION
SECTION 28 MATTERS TO BE TAKEN INTO ACCOUNT - OFF-AIRPORT DUTY FREE SHOP
SECTION 29 PERIOD OF EFFECT OF PERMISSION
SECTION 30 REVOCATION OF PERMISSION
SECTION 31 PRELIMINARY
SECTION 32 ARRANGEMENTS AND PROOF OF TRAVEL AND EXPORT
SECTION 33 RECOGNITION OF OBLIGATIONS
SECTION 34 PRELIMINARY
SECTION 35 DELIVERY OF GOODS
SECTION 36 INVOICE FOR GOODS TO BE DELIVERED
SECTION 37 GIVING INFORMATION TO THE CEO
SECTION 38 PACKAGES TO BE EXAMINED
SECTION 39 GIVING A RETURN AND PAYING EXCISE DUTY
SECTION 40 APPLICATION OF SUBDIVISION
SECTION 41 PACKAGE NOT TO BE INTERFERED WITH
SECTION 42 PACKAGE TO BE EXAMINED
SECTION 43 IF GOODS ARE NOT EXPORTED AS INTENDED
SECTION 44 PRELIMINARY
SECTION 45 INVOICE FOR GOODS
SECTION 46 PROOF OF EXPORT OF GOODS - OFF-AIRPORT DUTY FREE SHOPS
SECTION 47 SEALED BAG ARRANGEMENTS FOR LAG PRODUCTS - OFF-AIRPORT DUTY FREE SHOPS
SECTION 48 CIRCUMSTANCES IN WHICH PERMISSION MAY BE GIVEN - APPLICATION
SECTION 49 PERIOD OF EFFECT OF PERMISSION
SECTION 50 REVOCATION OF PERMISSION
SECTION 51 PRELIMINARY
SECTION 52 ARRANGEMENTS AND PROOF OF TRAVEL
SECTION 53 SIGNS TO BE DISPLAYED
SECTION 54 SIMPLIFIED OUTLINE OF THIS PART
SECTION 55 SHIP ' S STORES LIABLE TO EXCISE DUTY
SECTION 56 JUDGMENT IN LEGAL PROCEEDINGS ABOUT A SECURITY
SECTION 57 MANNER OF TAKING SAMPLES
SECTION 58 THINGS DONE UNDER THE EXCISE REGULATIONS 1925
SECTION 59 APPLICATION OF THE EXCISE REGULATIONS 1925 TO PERMISSIONS UNDER THE ACT
SECTION 60 APPLICATION PROVISION RELATING TO THE EXCISE AMENDMENT (REFUND SCHEME FOR ALCOHOL MANUFACTURERS) REGULATIONS 2017
SECTION 61 APPLICATION PROVISION RELATING TO THE EXCISE AMENDMENT (SUPPORTING BREWERS AND DISTILLERS) REGULATIONS 2018
SECTION 62 APPLICATION AND TRANSITIONAL PROVISIONS RELATING TO THE EXCISE AMENDMENT (ALCOHOL MANUFACTURERS REMISSIONS) REGULATIONS 2021
SECTION 63 APPLICATION PROVISION RELATING TO THE EXCISE AND CUSTOMS LEGISLATION AMENDMENT (STREAMLINING ADMINISTRATION) REGULATIONS 2024
1 Circumstances in which remission, rebate or refund may be made on application, or without an application if the goods are lost, destroyed or otherwise ceased to exist
2 Circumstances in which remission may be made without an application

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Reference number: 2026-02-20 15:39:08

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