Private ruling: Classification of goods
Date of advice: 27 November 2025
Published: 12 January 2026
Ruling period: XX XXX 20XX to XX XXX 20XX
Date scheme commenced: XX XXX 20XX

Ruling: Q1: Are your concentrated syrups considered a 'beverage' for the purposes of the definitions in the Schedule to the Excise Tariff Act? | A1: No.

Relevant facts and circumstances: You intend to manufacture a range of a range of concentrated syrups. The concentrated syrups are thick and unpleasant to drink. The concentrated syrups have an Alcohol by Volume (ABV) of between x% and x%. Once diluted to drinking strength the final consumable products (i.e. the beverage) will contain an ABV of less than x%.

Relevant legislative provisions: Excise Act 1901 section 4 | Excise Tariff Act 1921 section 5 | Excise Tariff Act 1921 Schedule