Commonwealth Consolidated Regulations Commonwealth Consolidated RegulationsFor section 130 of the Act, the ship's stores liable to duty are those consisting of:
(a) alcoholic beverages (other than beer or wine) sold to a passenger or member of the crew of a ship, other than by the glass or nip; or
(b) cigars sold to a passenger or member of the crew of a ship, other than by the individual packet, tin or box containing 25 or less cigars; or
(c) cigarettes sold to a passenger or a member of the crew of a ship, other than by the individual packet or tin containing 50 or less cigarettes; or
(d) tobacco products (other than those mentioned in paragraphs (b) and (c)) sold to a passenger or a member of the crew of a ship in a quantity that exceeds 120 grams in weight; or
(e) alcoholic beverages (including beer or wine), cigarettes, cigars or other tobacco products sold to a person other than a passenger or a member of the crew of a ship.