|THE CUSTOMS AND EXCISE BOND SYSTEMS 9 NOVEMBER 1987 No. 408||1|
|THE CUSTOMS AND EXCISE BOND SYSTEMS Report No. 408 19 November 1987||3|
|GLOSSARY AND ABBREVIATIONS||10|
|1 OVERVIEW AND PREFERRED OPTION||13|
|3 ACS SYSTEMS FOR CONTROL AND CLEARANCE OF IMPORTS||22|
|4 IMPLICATIONS OF THE POINT OF PAYMENT OF PROTECTIVE DUTY||37|
|5 THE AUSTRALIAN EXCISE SYSTEM||44|
|6 IMPLICATIONS OF THE STRUCTURE OF THE EXCISE TAX SYSTEM||49|
|8 SUGGESTIONS ABOUT EXISTING ARRANGEMENTS||72|
|APPENDIX A TERMS OF REFERENCE||87|
|APPENDIX B THE INQUIRY PROCESS||89|
|APPENDIX C REQUESTS AND SUGGESTIONS1’2||91|
|APPENDIX D DATA SUPPLIED BY THE ACS RELATING TO CUSTOMS LICENSED WAREHOUSING, AND TO ENTRY OF EXCISABLE GOODS FOR HOME CONSUMPTION||113|
|APPENDIX E DESCRIPTION OF THE AUSTRALIAN EXCISE SYSTEM||121|
|APPENDIX F SOME CHARACTERISTICS OF THE MARKETS FOR EXCISABLE GOODS||139|
|APPENDIX G REVENUE EFFECTS OF ALTERNATIVE FORMS OF TAX||147|
|APPENDIX H THE EFFECT OF A CHANGE IN THE SPIRITS SALES TAX RATE ON COMMONWEALTH REVENUE COLLECTED FROM ALCOHOLIC BEVERAGES||155|
|APPENDIX I THE AUSTRALIAN MARKET FOR EXCISABLE SPIRITS||161|
|APPENDIX J THE INCIDENCE OF SPECIFIC EXCISE TAXES||165|
Australia. Industries Assistance Commission. (1987). The customs and excise bond systems Retrieved March 5, 2021, from http://nla.gov.au/nla.obj-2017088141
Australia. Industries Assistance Commission. The customs and excise bond systems Canberra: Australian Govt. Pub. Service, 1987. Web. 5 March 2021 <http://nla.gov.au/nla.obj-2017088141>
Australia. Industries Assistance Commission. 1987, The customs and excise bond systems Australian Govt. Pub. Service, Canberra viewed 5 March 2021 http://nla.gov.au/nla.obj-2017088141
| author1=Australia. Industries Assistance Commission.
| title=The customs and excise bond systems
| section= pages in various pagings : illustrations ; 25 cm.
| series=Parliamentary paper (Australia. Parliament) ;
| issue=PP no. 22 of 1988, Report no. 408
| publisher=Australian Govt. Pub. Service
| access-date=5 March 2021
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