Private ruling: Classification of renewable excise products
Date of advice: 13 December 2024
Published: 28 January 2025
Ruling period: Year ending 30 June 20YY | Year ending 30 June 20YY | Year ending 30 June 20YY | Year ending 30 June 20YY
Date scheme commenced: 1 July 20YY

Ruling: Q1: Do the excisable stock feeds and manufacture of renewable goods result in items being classified to tariff items 3 and 10 of the Excise Tariff Act 1921? | A1: The Commissioner ruled that the products are classified to the relevant tariff items.

Relevant facts and circumstances: A production facility will undertake the manufacture of renewable fuels. The Commissioner ruled on the classification of those products.

Relevant legislative provisions: Excise Tariff Act 1921, The Schedule | Excise Act 1901 section 4 | Excise Act 1901 section 25 | Excise Act 1901 section 61 | Excise Act 1901 section 61A | Excise Act 1901 section 61C | Excise Act 1901 section 77G | Customs Act 1901 section 39 | Customs Act 1901 section 71E | Customs Act 1901 section 105E