Document ID: chunk:federal_register_of_legislation:F2024C00528:front:0:p2
Version: federal_register_of_legislation:F2024C00528
Segment Type: other
Provision Reference: 
Character Range: 2714–5697

of excise duty
Division 1—Simplified outline of this Part
13 Simplified outline of this Part
Division 2—Drawback of excise duty
14 Drawback of excise duty on goods
15 When drawback of excise duty is not payable
Division 3—Conditions relating to drawback
16 Conditions relating to drawback of excise duty—general
17 Additional conditions relating to drawback of excise duty—examining, packing, securing and marking goods
18 Assistance to be given to officers
Part 4—Tobacco, fuel, and delivery of certain goods without entry
Division 1—Simplified outline of this Part
19 Simplified outline of this Part
Division 2—Matters relating to tobacco
20 Delivery of Australian tobacco leaf
21 Amount of duty to determine the amount of a penalty
Division 3—Matters relating to fuel
22 Sales or supplies of LPG to which LPG remission applies—contents of notice
23 Sales or supplies of LPG to which LPG remission applies—circumstances when notice is not required
24 Conversion of measurements of LPG and compressed natural gas
Division 4—Delivery of stabilised crude petroleum oil and condensate without entry
25 Delivery of stabilised crude petroleum oil and condensate for home consumption without entry
Part 5—Duty free shops
Division 1—Simplified outline of this Part
26 Simplified outline of this Part
Division 2—Permission for outwards duty free shops
27 Circumstances in which permission may be given—application
28 Matters to be taken into account—off‑airport duty free shop
29 Period of effect of permission
30 Revocation of permission
Division 3—Conditions for outwards duty free shops
31 Preliminary
32 Arrangements and proof of travel and export
33 Recognition of obligations
Division 4—Additional conditions for off‑airport duty free shops
Subdivision A—Preliminary
34 Preliminary
Subdivision B—Conditions for proprietor of shop
35 Delivery of goods
36 Invoice for goods to be delivered
37 Giving information to the CEO
38 Packages to be examined
39 Giving a return and paying excise duty
Subdivision C—Conditions for relevant traveller
40 Application of Subdivision
41 Package not to be interfered with
42 Package to be examined
43 If goods are not exported as intended
Division 5—Additional conditions for on‑airport duty free shops
44 Preliminary
45 Invoice for goods
Division 6—Other matters relating to outwards duty free shops
46 Proof of export of goods—off‑airport duty free shops
47 Sealed bag arrangements for LAG products—off‑airport duty free shops
Division 7—Inwards duty free shops
Subdivision A—Permission for inwards duty free shops
48 Circumstances in which permission may be given—application
49 Period of effect of permission
50 Revocation of permission
Subdivision B—Conditions for inwards duty free shops
51 Preliminary
52 Arrangements and proof of travel
53 Signs to be displayed
Part 6—Stores, securities and samples
Division 1—Simplified outline of this Part
54 Simplified outline of this Part
Division 2—Stores, securities and samples
55 Ship's stores liable