Section 104 of the Customs Act 1901 (Cth) deals with Customable Beverage must be entered for Warehousing and is extracted below.
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104 Customable beverage imported in bulk must be entered for warehousing or transhipment
All customable beverage imported into Australia in bulk containers must initially either be entered for warehousing under paragraph 68(2)(b) or for transhipment under paragraph 68(2)(c).