Team,
As a contract producer we produce more than just beer. We produce a range of products Non Beer Ethanol based RTD (ready to Drink) and Spirit based products like Soju.
With the AUD excise duty these products fall into 2 x categories
Table 2 - Other excisable beverages not exceeding 10%
Table 3 - 3.2 - Other excisable beverages exceeding 10%
Both of these are exactly the same rate of Duty payable (Currently $101.85 Per LAL) but are reported on the return as a separate line item.
Please note that the 1.15% duty free component only applies to Beer products and does not apply to items in tables 2 & 3.
To clarify - the ATO have a very clear set of guidelines that determine the difference between Beer (Table 1) and spirits and other excisable goods (Tables 2 & 3). For instance 95% of the seltzers manufactured in Australia are NOT Beer and are determined as Other excisable beverages not exceeding 10%.
Example: 24 x 375ml beer (lager) @ 4.7% is taxed 3.55% @ Tariff rate 1.10 currently $60.12 per LAL. - or $19.17 per 24 pack
24 x 375ml Seltzer @ 4.7% is taxed - 4.7% @ tariff rate 2.0 Currently $101.85. - or $43.08 per 24 pack.
So, is it possible to be able to add these Tariff items in to the AUS excise reporting. It would be easy for us to indicate in the product which tariff code is applied for other excisable goods other than beer.
Regards
Andy
