Maturation Requirements in the Excise and Customs Acts
Section 105A of the Customs Act 1901 applies a maturation requirement for imports of brandy, whisky and rum that mirrors section 77F1 of the Excise Act 1901. This requirement imposes an unnecessary administrative burden on both the importers of these spirits and the Department of Immigration and Border Protection and effectively works against the movement of goods between countries. Furthermore, the broad definition of brandy, whisky and rum provided by these provisions has caused confusion with respect to potential maturation requirements for other spirits. Propose the maturation requirement in these provisions be removed.
This idea was submitted to the Board prior to the launch of Sounding Board. The Board understands the proposal has the potential to provide certainty for importers of spirits and significantly reduce compliance burdens for both the Department of Immigration and Border Protection and importers. The idea is under consideration by the Board.
24/08/2016