Section 105E Customs Act 1901 | Use of Excise Equivalent Goods


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The Legislation

Section 105E of the Customs Act 1901 (Cth) deals with Use of Excise Equivalent Goods and is extracted below.

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105E Use of excise equivalent goods in the manufacture of excisable goods to occur at a dual licensed place

A person must not use excise equivalent goods subject to the control of the Customs in the manufacture of excisable goods unless that manufacture occurs at a place that is both:

(a) a warehouse described in a warehouse licence granted under Part V of this Act; and
(b) premises specified in a manufacturer licence granted under the Excise Act 1901.