Section 105B of the Customs Act 1901 (Cth) deals with Extinguishment of Duty on Excise-equivalent Goods and is extracted below.
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105B Extinguishment of duty on excise equivalent goods
(1) The liability to pay import duty on excise equivalent goods is extinguished if:
(a) the goods are entered for warehousing; and
(b) excisable goods are manufactured and the excise equivalent goods are used in that manufacture; and
(c) the excise equivalent goods are subject to the control of the Customs at the time they are used in that manufacture; and
(d) that manufacture occurs at a place that is both:
(i) a warehouse described in a warehouse licence granted under Part V of this Act; and
(ii) premises specified in a manufacturer licence granted under the Excise Act 1901.
(2) The liability is extinguished at the time the excisable goods are manufactured.
Ad valorem component
(3) Subsection (1) does not apply to an amount of duty that is calculated as a percentage of the value of the excise equivalent goods because of section 9 of the Customs Tariff Act 1995.
Note: Subsection 105C(2) deals with the payment of the amount.
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