Private ruling: Excise remission scheme for manufacturers of alcoholic beverages
Date of advice: 12 September 2025
Published: 17 November 2025
Ruling period: September 20xx to September 20xx
Date scheme commenced: September 20xx

Ruling: Q1: Can you apply a remission of excise duty under the Excise remission scheme for manufacturers of alcoholic beverages (Remission Scheme) to goods manufactured under contract for you at the premises specified in your excise manufacturer licence? | A1: No

Relevant facts and circumstances: You are not an alcohol manufacturer who has a liability to pay excise duty on an alcoholic beverage manufactured by you and entered for home consumption during the financial year. You are not legally and economically independent of any other alcohol manufacturer that will receive a remission under the Remission Scheme in respect of goods entered during the financial year. You have not fermented or distilled at least 70% of the alcohol content of the beverage on which you will have an excise duty liability.

Relevant legislative provisions: Excise Regulation 2015 Schedule 1 Clause 2