Customs Act 1901
The liability to pay import duty on excise-equivalent goods is wholly or partly extinguished if: (a) the goods are entered for warehousing; and (b) excisable goods are manufactured and the excise-equivalent goods are used in that manufacture; and (c) (d) that manufacture occurs at a place that is both:
(i) a warehouse described in a warehouse licence granted under Part V of this Act; and
(ii) premises specified in a manufacturer licence granted under the Excise Act 1901 .
The liability is: (a) wholly extinguished unless paragraph (b) applies; or (b) if the excise-equivalent goods are a biofuel blend - extinguished except for an amount equal to any duty that would have been payable on the biofuel constituents of the blend if they had not been included in the blend.
The liability is so extinguished at the time the excisable goods are manufactured.
Subsection (1) does not apply to an amount of duty if: (a) it is calculated as a percentage of the value of the excise-equivalent goods because of section 9 of the Customs Tariff Act 1995 ; or (b)
(i) subheading 2207.20.10 (denatured ethanol) or 3826.00.10 (biodiesel) of Schedule 3 to the Customs Tariff Act 1995 ; or
(ii) an item in the table in Schedule 4A , 5 , 6 , 6A , 7 , 8 , 8A , 8B , 9 , 9A , 10 , 11 , 12 , 13 or 14 to that Act that relates to a subheading mentioned in subparagraph (i).
Subsection 105C(2) deals with the payment of the amount.
In this section:
(a) subheading 2710.12.62, 2710.19.22, 2710.20.00, 2710.91.22, 2710.91.62, 2710.91.80, 2710.99.22, 2710.99.62, 2710.99.80, 3824.99.30, 3824.99.40 or 3826.00.20 of Schedule 3 to the Customs Tariff Act 1995 ; or
(b) an item in the table in Schedule 4A , 5 , 6 , 6A , 7 , 8 , 8A , 8B , 9 , 9A , 10 , 11 , 12 , 13 or 14 to that Act that relates to a subheading mentioned in paragraph (a).
(a) biodiesel; or
(b) denatured ethanol;
(within the meaning of the subheading of Schedule 3 to the Customs Tariff Act 1995 to which the blend is classified or relates).
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