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Excise Information - Answers to Commonly Asked Questions

Q

17. In the case of export delays/short-shipping, when does excise become due?

A

Excise duty becomes due when excisable goods are removed for home consumption.

The removal of wine for export or to a licensed export warehouse is not considered to be removed for home consumption. Refer Section 72 of The Act.

An export warehouse is an area licensed by Customs for the “deposit, keeping or securing” of goods without payment of duty, pending the export of those goods.

Should authorisation be given for wine to be removed from a licensed premises to a non licensed premise then excise duty is payable. Should the wine be subsequently exported then a refund of the excise duty can be claimed under the drawback regime.

more FAQs

1. What is the definition of geographical area in respect of off-site storage areas? Is this 'law' or 'policy'?
2. If the first owner is out of the 'geographic region' can the wine be moved to the owner's region before tax is due?
3. Is a 'cleanskin' a finished product?
4. Is labelling and/or bottling part of the manufacturing process?
5. What is the definition of manufacturer? Can it include the first owner who is 'directing' or 'instructing' others re manufacture, bottling, labelling etc?
6. Is labelling and bottling at a separate LMA a temporary movement? Should the bottled/labelled product be returned to the original manufacturer?
7. Can a bottler/labeller store goods as an offsite storage operation?
8. Who is responsible for excise if an offsite store is used by someone other than the licence holder?
9. Can you compartmentalise the LMA in a contract facility (e.g. for off site storage)?
10. Are the designated compartments of an Offsite Storage Area only available to the one licence holder? What happens if your compartment is full?
11. Where wine is manufactured in different areas (e.g. manufacture, bottling, labelling in different areas), who is liable for payment of excise tax?
12. Why is the LMA liable for excise (or jointly liable)? When does this liability cease?
13. Who is responsible for the excise returns – the manufacture, off-site storage area licence holder or first owner?
14. Under what circumstances can the first owner/off-site storage area licence holder lodge excise returns?
15. Can the first owner take responsibility for excise returns if not licensed?
16. When will excise entries be able to be lodged electronically?
18. Will we issue temporary/short term off-site storage area licences in bumper years?
19. What if there is no storage facility left in the geographic region (e.g. bumper harvest)?
20. Do customs have an option to revoke licences?
21. Can licences be surrendered?
FAQs