EXCISE REGULATION 2015

PART 4 - TOBACCO, FUEL, AND DELIVERY OF CERTAIN GOODS WITHOUT ENTRY  

Division 4 - Delivery of stabilised crude petroleum oil and condensate without entry  

SECTION 25   DELIVERY OF STABILISED CRUDE PETROLEUM OIL AND CONDENSATE FOR HOME CONSUMPTION WITHOUT ENTRY  

25(1)  
For subparagraph 61C(1)(b)(ii) of the Act, the following goods are prescribed:


(a) stabilised crude petroleum oil to which item 20 of the Schedule to the Excise Tariff Act 1921 applies;


(b) condensate to which item 21 of the Schedule to the Excise Tariff Act 1921 applies.

25(2)  
For paragraph 61C(3)(d) of the Act, the following conditions are prescribed for those goods:


(a) that the person gives the CEO a return, in the approved form, on the day of each calendar month specified by the CEO in the person ' s permission;


(b) that the return includes particulars about the goods that have, during the previous month, been delivered into home consumption under the permission.


 

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