Commonwealth Numbered Acts

CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT (No. 4) 1989 No. 5 of 1990 - SECT 9

9. After Part V of the Principal Act the following Part is inserted:
           "PART VA - SPECIAL PROVISIONS RELATING TO SPIRITS
Interpretation

"103. In this Part:
'bulk container' means a container that has the capacity to have packaged in
it more than 2 litres of spirit;
'container' means any article capable of holding liquids;
'spirit' means goods described in a sub-item between sub-items 2 (a) and 2
(h), inclusive, of the Schedule to the Excise Tariff Act 1921. Spirit imported
in bulk must be entered for warehousing or transhipment

"104. All spirit imported into Australia in bulk containers must initially
either be entered for warehousing under paragraph 68 (1) (b) or for
transhipment under paragraph 68 (1) (c). Certain spirit not to be entered for
home consumption in bulk containers without Comptroller's approval

"105. (1) Spirit that has been imported into Australia in bulk containers and
entered for warehousing must not be entered for home consumption unless:

   (a)  the spirit has been repackaged in containers other than bulk
        containers; or

   (b)  the Comptroller, by notice in writing, permits the spirit to be
        entered for home consumption packaged in bulk containers.

"(2) The Comptroller must not permit spirit that has been imported into
Australia in bulk containers and initially entered for warehousing to be
subsequently entered for home consumption purposes in bulk containers unless:

   (a)  the containers have a capacity of not more than 20 litres or such
        other volume as is from time to time prescribed; and

   (b)  the Comptroller is satisfied that the spirit will not be repackaged in
        any other container for the purposes of retail sale.".