Section 153AB Customs Act 1901 | Failing to Pay Duty on Alcoholic Beverages


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The Legislation

Section 153AB of the Customs Act 1901 (Cth) deals with Failing to Pay Duty on Alcoholic Beverages and is extracted below.

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153AB Customs duty to be paid according to labelled alcoholic strength of prescribed alcoholic beverages

(1) If:

(a) an alcoholic beverage is entered for home consumption or delivered into home consumption in accordance with a permission given under section 69; and
(b) the percentage by volume of the alcoholic content of the beverage indicated on the beverage’s label exceeds the actual percentage by volume of the alcoholic content of the beverage;
customs duty is to be charged according to the percentage by volume of alcoholic content indicated on the label.

(2) If:

(a) an alcoholic beverage is entered for or delivered into home consumption in a labelled form and an unlabelled form; and
(b) subsection (1) applies to the beverage in its labelled form;
then subsection (1) applies to the beverage in its unlabelled form as if it had been labelled and the label had indicated the same percentage by volume of alcoholic content as is indicated on the beverage in its labelled form.