Customs Act 1901



This section applies if:

(a) excisable goods are manufactured within a manufacture period; and

(b) excise-equivalent goods are used in that manufacture (whether or not in that period); and

(c) the excise-equivalent goods are subject to customs control at the time they are used in that manufacture; and

(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 legal owner of the excise-equivalent goods at the time they are used in that manufacture must:

(a) give the Department a return within 8 days after the end of the manufacture period, providing particulars in accordance with section 71K or 71L in relation to the excise-equivalent goods; and

(b) at the time when each return is given to the Department, pay any amount of duty referred to in paragraph 105B(1A)(b) or subsection 105B(3) that is owing at the rate applicable at the time the excisable goods are manufactured.

Penalty: 60 penalty units.

Subsection (2) is an offence of strict liability.


For strict liability, see section 6.1 of the Criminal Code .

In this section:

manufacture period means:

(a) a 7-day period beginning on a Monday; or

(b) if the regulations prescribe a different period for the purposes of this definition - that period.

If the regulations do prescribe such a different period, the regulations may also prescribe matters of a transitional nature relating to the change to the different period.


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