Document ID: chunk:federal_register_of_legislation:F2019L01250:reg:7
Version: federal_register_of_legislation:F2019L01250
Segment Type: reg
Provision Reference: reg 7
Character Range: 2684–4262

7  Permitted Variations
    (1)    For the purpose of working out the customs duty payable on an alcoholic beverage (excluding beer subject to secondary fermentation):
          1. if the actual strength does not exceed the labelled (or otherwise indicated) strength by more than 0.2 percentage points, the strength is the labelled (or otherwise indicated) strength and the tariff classification applicable to that strength applies; and
          2. if the actual strength exceeds the labelled (or otherwise indicated) strength by more than 0.2 percentage points, the strength is the actual strength and the tariff classification applicable to that strength applies.
    (2)    For the purposes of working out the customs duty payable on beer subject to secondary fermentation:
          1. if the actual strength does not exceed the labelled (or otherwise indicated) strength by more than 0.3 percentage points, the strength is the labelled (or otherwise indicated) strength and the tariff classification applicable to that strength applies; and
          2. if the actual strength exceeds the labelled (or otherwise indicated) strength by more than 0.3 percentage points, the strength is the actual strength and the tariff classification applicable to that strength applies.

Part 2 – Repeals

8 Repeal
 The Instrument titled "CEO Determination No. 1 of 2009", signed on 19 June 2009, is repealed.
    Part 3 – Application

9 Application
     This instrument applies to alcoholic beverages entered for, or delivered into, home consumption on or after the date of commencement.