EXCISE ACT 1901
Subject to subsections (2) and (4), entries may be made by the licensed manufacturer or owner and passed by an officer and may authorize the removal of excisable goods for:
(a) Home consumption.
(b) Removal to an approved place that is an approved place in relation to goods of all kinds or in relation to goods of the kind that are to be entered.
An entry in subsection (1):
(a) shall be made in accordance with an approved form, or in a manner approved by the CEO;
(b) shall contain such information as is required by the CEO;
(c) shall be signed or authorised in a manner required by the CEO; and
(d) shall be lodged with, or transmitted to, the CEO.
Where it is intended to export excisable goods, the exportation of those goods must be dealt with under Part VI of the Customs Act 1901 , but the granting of an authority to deal with those goods under section 114C of that Act does not affect the CEO's control over those goods in accordance with section 61 of this Act.
Subject to subsection (3), excisable goods that are stabilised crude petroleum oil or condensate must not be entered for exportation under the Customs Act 1901 unless and until the goods:
(a) have been entered for home consumption under this Act; or
(b) are treated, under section 61C , as if they had been so entered.
Subsection (2) does not apply to excisable goods that are stabilised crude petroleum oil, or condensate, obtained from prescribed petroleum, within the meaning of section 5B of the Excise Tariff Act 1921 , produced from a Resource Rent Tax area as defined in that Act.
Excisable goods that are spirit or other excisable beverage must not be entered for home consumption unless:
(a) the spirit or other excisable beverage has been repackaged in containers other than bulk containers; or
(b) the spirit or other excisable beverage is entered for home consumption for a purpose for which a free rate of duty applies; or
(c) the CEO, by notice in writing, permits the spirit or other excisable beverage to be entered for home consumption packaged in bulk containers.
The CEO must not permit excisable goods that are spirit or other excisable beverage to be entered for home consumption packaged in bulk containers unless:
(a) the containers have a capacity of not more than 20 litres or such other volume as the CEO approves in writing; and
(b) the CEO is satisfied that the spirit or other excisable beverage will not, for the purposes of retail sale, be repackaged in any other container.
In subsections (4) and (5):
other excisable beverage
means goods covered by item 2 of the Schedule to the Excise Tariff Act 1921 .
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