• 专利附录
  • 专利说明
  • 权利要求
  • 类似技术
  • 同族专利
  • 引用文献
  • 法律状态
  • 优先权
    • 专利摘要:
    Abstract A method for excise compliance and supply chain efficiency for alcoholic beverages, which includes: estimating an excise liability for an alcoholic beverage that moves along a supply chain from packaging at manufacture in a first container to repackaging before or at consumer supply in at least a second container; estimating a logistics cost for storing, handling and transporting the first container in the supply chain based on a type, an inner volume and at least one outer dimension of the first container; based on the estimated excise liability and the estimated logistics cost, selecting the type, the inner volume and the at least one outer dimension of the first container to optimise the excise liability and increase supply chain efficiency by reducing the logistics cost Estimate excise liability for alcoholic beverage in first container at manufacture and in at least second container at consumer supply Estimate logistics cost for first container based on type, inner volume and at least one outer dimension of the first container Based on estimated excise liability and 16 logistics cost, select type, inner volume and at least one outer dimension of first container to reduce excise liability and optimise supply chain efficiency by reducing logistics cost Figure 1
    公开号:AU2013201038A1
    申请号:U2013201038
    申请日:2013-02-22
    公开日:2013-09-12
    发明作者:Philip Withers
    申请人:Intellectual Property Development Corp Pty Ltd；
    IPC主号:G06Q50-28
    专利说明:
    1 EXCISE COMPLIANCE AND SUPPLY CHAIN EFFICIENCY FOR ALCOHOLIC BEVERAGES Field [0001] The present invention relates to a method for excise compliance and supply chain efficiency for alcoholic beverages. Background [0002] Most countries around the world levy excise taxes (or duties) on alcoholic beverages such as beer, cider, wine and spirits. The term 'excise' refers to an indirect form of taxation applied to alcoholic beverages that is usually assessed by reference to the volume or alcoholic strength or value of the alcoholic beverage, but sometimes also by reference to the size (volume) of container in which the alcoholic beverage is packaged. Having different excise rates on beer, wine and spirits is a common feature of alcohol excise taxes around the world. The complex variability in excise rates on alcoholic beverages in individual countries reflects a range of local historical factors including the need to raise tax revenue, social policies, political compromises, and industry protection (e.g., excise concessions to protect local wine industries). [0003] For example, in Australia beer is taxed at different excise rates depending on the alcoholic strength of the beer, the volume of the container in which the beer is packaged, and whether it is produced for commercial or non-commercial purposes. Three 'tiers' of excise apply to commercial beer products according to their alcoholic strength, i.e. low-, mid- and full strength. In addition, excise is not payable on the first 1.15% of alcohol content of a beer product. The effect of this excise-free threshold is to lower the 'effective rate' of excise on low and mid-strength beer compared with full-strength beer. Draught beer - i.e. beer that is conventionally sold 'on tap' on licensed premises ('on-premise') - pays a lower rate of excise duty than the equivalent packaged (non-draught) beer. To qualify for the 'draught beer' rates of excise, the beer must be sold in a container exceeding 48 litres in volume - i.e. a 50-litre keg. The excise differential between draught and non-draught (packaged) beer is referred to as the '48-litre differential'. The 48-litre differential is the result of a political compromise to ensure the price of draught beer in pubs returned to pre-GST levels. Beer produced for non-commercial purposes (i.e. home brewed beer) also benefits from a concessional excise rate. Finally, there are also excise concessions for microbreweries and 'brew-on-premise' beer (i.e. beer produced on-site at pub breweries or brew pubs).
    2 [0004] An additional complexity imposed on the alcohol excise structure described above is the accumulation of multiple excise liabilities for an alcoholic beverage as it moves between points in a supply chain. For example, excise has been viewed broadly by the Australian High Court as a tax on any step in the production, manufacture, sale or distribution of excisable goods. This means in Australia liability for excise on alcoholic beverages can, in principle, be triggered at any and all points in a supply chain. One example trigger for excise liability at multiple different points in a supply chain is the repackaging or reformatting of alcoholic beverages (e.g., when a person who packages but does not produce beer puts bulk beer produced elsewhere into containers, or a person repacks, decants or reformats packaged beer into different containers, for onward distribution or sale). For example, in Australia if beer is bought in kegs or containers greater than 48 litres and repackaged into smaller containers not exceeding 48 litres, and the excise has been paid for manufacture of the beer, then additional excise has to be paid on the repackaged beer product. [0005] The complex structure of excise on alcoholic beverages described above obscures or complicates important technical decisions relating to packaging logistics, and supply chain management and efficiency. Supply chain efficiency depends on optimising technical logistics parameters such as the type, size, weight and number of containers used for distributing alcoholic beverages from manufacturers to consumers. The selection of the type and size of containers used in a supply chain is fundamental to the efficiency, overall costs and performance of logistics operations. Selecting the optimal type and size of container minimises the frequency of container movement, minimises vehicle load/unload times, and enables standard storage and handling equipment to be used with optimum equipment utilisation. For example, conventional supply chains for draught beer use compatible standardised 20- and 50 litre kegs that enable optimum utilisation of standard keg filling, cleaning and testing equipment, as well as optimal space utilisation in transport vehicles and refrigerated storage. [0006] A particular problem for alcoholic beverage supply chains is the priority given to the competing needs of excise compliance and supply chain efficiency. Prioritising physical distribution and logistics operations for supply chain efficiency provides opportunities for excise non-compliance or excise overpayment. Conversely, prioritising excise compliance in alcoholic beverage supply chains provides opportunities for inefficient physical distribution and logistics operations with increased overall costs. In either case, additional, avoidable costs are ultimately passed through the supply chain and added to the prices paid by consumers for alcoholic beverages.
    3 [0007] In view of the foregoing, there is a need for technical solutions to balance excise compliance against supply chain efficiency for alcoholic beverages. Summary [0008] According to the present invention, there is provided a method for excise compliance and supply chain efficiency for alcoholic beverages, which includes: estimating an excise liability for an alcoholic beverage that moves along a supply chain from packaging at manufacture in a first container to repackaging before or at consumer supply in at least a second container; estimating a logistics cost for storing, handling and transporting the first container in the supply chain based on a type, an inner volume and at least one outer dimension of the first container; based on the estimated excise liability and the estimated logistics cost, selecting the type, the inner volume and the at least one outer dimension of the first container to optimise the excise liability and increase supply chain efficiency by reducing the logistics cost. [0009] The estimated excise liability can be an excise cost per litre of the alcoholic beverage, and the estimated logistics cost can be a logistics cost per litre of the alcoholic beverage. [0010] The alcoholic beverage can be beer. [0011] The type of the first container can be selected from a tank, a barrel, a cask, and a keg. When the first container is a keg, the keg can be selected from a returnable keg, a non returnable keg, a recyclable keg, and combinations thereof. [0012] The at least second container can be selected from a cask, a keg, a bladder, a can, a bottle and a growler. The term 'growler' generally refers to a traditional method of purchasing beer, predating bottling, which employed a range of containers called growlers, which were often large cans or bottles. Conventional growlers are generally made of glass and larger than traditional large beer 22 oz. bottles or even 750 millilitre, 25 oz. bottles, for example a glass or plastic jug having a volume of around 1.9 litres or 1890 millilitres, though they can be of any useful size. They are generally resealable to permit re-use and the preservation of the carbonation in beer after being dispensed from a keg. In the context of this specification, a growler is any resealable large bottle or container suitable for use to take draught beer away from a point of dispense for remote consumption (e.g., home or off-premise consumption when draught beer is dispensed on licensed premises, such as pubs or bars).
    4 [0013] The alcoholic beverage can be beer, the type of the first container can be a keg, the inner volume of the keg can be a keg having a non-standard inner volume greater than 20 litres and less than 48 litres, and the at least second container can be a growler. The inner volume of the keg can be sufficiently below 48 litres, for example 47 litres, to prevent accidental overfilling of the keg above 48 litres. [0014] The packaging of the beer into the keg can be performed at one of a brewery, a microbrewery and a pub brewery, and the repackaging of the beer from the keg into the growler can be performed on licensed premises, such as pub or bars, or off licensed premises, such as liquor outlets or bottle shops. [0015] The at least one outer dimension of the keg can be a footprint. For example, the keg can have the footprint of a standard sized 20- or 50-litre keg. Further alternatively, the keg can have a non-standard inner volume but standard outer dimensions and/or appearance. [0016] The present invention also provides a keg for excise compliance and supply chain efficiency in a supply chain in which draught beer moves from packaging into the keg at manufacture to repackaging at consumer supply into a growler, wherein the keg has a non standard inner volume greater than 20 litres and less than 48 litres. [0017] The inner volume of the keg can be 47 litres. The keg can have a footprint of a standard sized 20- or 50-litre keg. Brief Description of Drawings [0018] Embodiments of the invention will now be described by way of example only with reference to the accompanying drawing, in which: Figure 1 is a process diagram flow of a method for excise compliance and supply chain efficiency according to one embodiment of the present invention; and Figure 2 is a front view of a 47-litre keg according to one embodiment of the present invention. Detailed Description [0019] Figure 1 illustrates a method 10 for excise compliance and supply chain efficiency for alcoholic beverages according to one embodiment of the present invention. The method 10 is applicable to all excisable alcoholic beverages, for example, beer. The method 10 is applicable 5 to all supply chains for alcoholic beverages involving different combinations of two or more potential excisable points selected from manufacture, handling, transport, distribution, storage, wholesaling, retailing, consumer consumption, recovery, reuse or disposal, etc. For example, the supply chain is a conventional 'three tier' supply chain in which the alcoholic beverage is supplied from manufacturer to wholesaler to retailer. Alternatively, the supply chain is a 'two tier' supply chain in which the alcoholic beverage is supplied directly from manufacturer to retailer (e.g., 'on-premise' supply of beer from brewery to pub, or 'off-premise' supply of beer from brewery to liquor outlet ('on-/off-premise' supply)), or where the alcoholic beverage is supplied directly from manufacturer to consumer (i.e. 'brewer-to-consumer' or 'brew-on-premise' supply of beer from a microbrewery or brew pub to consumer). [0020] The method 10 starts at step 12 by estimating an excise liability for an alcoholic beverage that moves along a supply chain from packaging at manufacture in a first container to repackaging before or at consumer supply in at least a second container. The first container is, for example, a conventional type of bulk storage container for an alcoholic beverage, such as a tank, a barrel, a cask and a keg. The at least second container is, for example, a conventional type of consumer consumption container for an alcoholic beverage, such as a cask, a keg, a bladder, a can, a bottle, and a growler. The first container, such as a keg, and the second container, such as a growler, are selected to be returnable, non-returnable, recyclable, and combinations thereof. The keg and the growler are made, for example, of metal, plastic, cardboard, glass, and combinations thereof. Other equivalent alcoholic beverage containers or packaging may also be used. The method 10 is applicable to supply chains in which the alcoholic beverage is packaged/repackaged more than twice in more than two different containers as it moves between more than two points in long supply chains (e.g., where an alcoholic beverage is packaged/repackaged respectively by a manufacturer, a wholesaler and a retailer). [0021] In step 12, an excise liability at each excisable point in the supply chain is calculated based on applicable excise rules and regulations using, for example, the following generic formula. Total volume (litres) of alcoholic beverage x Alcohol strength x Excise rate Differential excise rates are applicable at different excisable points in the supply chain based on prescribed excisable activities, such as changes in the type and/or inner volume of containers for the alcoholic beverage due to decanting or repackaging the alcoholic beverage from the first container into the at least second container after manufacture and before or at consumer 6 supply. The total excise liability for the alcoholic beverage in the supply chain is the sum of the excise liabilities at each excisable point in the supply chain. The total excise liability for the alcoholic beverage is, for example, estimated as an excise cost per litre. This estimated excise cost adds to the packaging and logistics cost, and ultimately to the consumer cost of the alcoholic beverage products. [0022] The method 10 moves to step 14 where a logistics cost for each stage of storing (i.e. at manufacture, wholesale and retail sites), handling (i.e. filling, emptying, cleaning, testing, inspecting and reusing) and transporting (i.e. delivering full containers and returning empty containers) the first container in the supply chain is estimated based on a type, an inner volume and at least one outer dimension of the first container. The total logistics cost is the sum of the estimated costs of storing, handling and transporting the first container as it moves along points in the supply chain. The total logistics cost for the alcoholic beverage is, for example, estimated as a logistics cost per litre of the alcoholic beverage. [0023] The method 10 ends at step 16 where, based on the estimated excise liability and logistics cost in steps 12 and 14, an optimal selection of the type, the inner volume and the at least one outer dimension of the first container is made to optimise the excise liability and increase supply chain efficiency by reducing the logistics cost. [0024] The invention will now be described in more detail by reference to the following example, which is illustrative only and does not limit the scope of the invention. Example - On-/off-premise supply of draught beer from kegs to growlers [0025] This example of the invention involves two variants of a two-tier supply chain in which an draught beer is supplied direct from the brewery to a licenced premises, such as a pub or bar ('on-premise'), or direct from the brewery to an unlicensed retail location, such as a liquor outlet or a bottle shop ('off-premise'). These two variants of a two-tier supply chain for draught beer are referred to collectively as 'on/off-premise' supply chains. In on-/off-premise supply chains, draught beer is dispensed into growlers for consumption away from the on-/off-premise dispensing point. [0026] In this example, excise liability and logistics costs for draught beer in on-/off-premise supply chains are estimated for three sizes of kegs: (1) a standard 50-litre keg; (2) a keg 20 illustrated in Figure 2 which has an inner volume (or filling capacity) of 47 litres (with a manufacturing tolerance of, for example, ± 0.2 litres) and a footprint (or outer base diameter) of 7 the standard sized 50-litre keg; and (3) a standard 20-litre keg. The standard 20- and 50-litre kegs are selected as comparators for the 47-litre keg because, as described above, the logistics functions of conventional supply chains for draught beer are optimised for storing, handling and transporting these two standardised keg sizes. [0027] The estimation (or calculation) of the excise liability starts by finding the excise tariff rate for the beer based on its alcohol strength of 4.60%. The respective excise cost per litres for the 50- and 47-litre kegs is calculated using the following formula. Total volume (litres) of beer x (Alcohol strength - 1.15%) x Excise tariff rate [0028] The calculations used to estimate the respective excise cost per litres for the 50- and 47 litre kegs are set out in the following Table 1. Table 1 Excise Liability for On-/Off-Premise Supply of Beer from Kegs to Growlers Packaging at Brewery into: 50-litre Kegs 47-litre Kegs Nominated Keg Size (litres) 50 47 Nominated Fill Volume (litres) 50 47 Measured Alcohol Strength 4.60% 4.60% Less % Rebate -1.15% -1.15% 3.45% 3.45% Quantity Lal (litres of alcohol) 1.725 1.6215 Excise Rate $31.74 $45.08 (as per Australian Taxation Office published rates February 2013) Excise Payable $54.75 $73.10 Repackaging On-/Off-Premise into Growlers Estimated number of Growlers 26 25 Excise Rate $45.08 $0 Additional Excise on repackaging $77.76 $0 Total Excise Payable $132.51 $73.10 Excise Cost per litre $2.65 $1.56 [0029] The calculations in Table 1 above show that the 47-litre keg has a lower estimated excise cost per litre compared to the standard 50-litre keg. This is because the 48 litre 8 differential described above means that excise is only payable once, albeit at a higher excise rate, when the beer is packaged in the 47-litre keg at the brewery; no additional excise is payable when the beer is subsequently repackaged from the 47-litre keg into growlers on-/off premise. In contrast, because the volume of the 50-litre keg is greater than 48 litres, excise is payable twice - i.e. first at a lower excise rate when the beer is packaged into the 50-litre keg, and again at a higher excise rate when beer from the 50-litre keg is dispensed (or decanted) and repackaged into growlers on-/off-premise. The above estimation of excise liability indicates that kegs having an inner volume of less than 48 litres have a lower excise cost per litre than a standard 50-litre keg. Although not calculated in Table 1 above, it is sufficient for present purposes to observe that the excise liability for a standard 20-litre keg is also estimated to be lower than that of the standard 50-litre keg because, again, the 48 litre differential means that excise is only payable once on a lower total volume of beer. [0030] Next, the respective logistics costs of the three keg sizes are estimated. The logistics cost is the total of the estimated costs of storing (i.e. at the brewery and on-/off-premise sites), handling (i.e. filling, emptying, cleaning, testing, inspecting and reusing kegs) and transporting (i.e. delivering full kegs and returning empty kegs). For the purposes of estimating filling, storing and transporting costs, it is assumed that existing logistics infrastructure in conventional draught beer supply chains is more highly optimised for standard 50-litre kegs than for standard 20-litre kegs because the former size is more commonly used in Australia than the latter. Based on this assumption, it is estimated that the costs of filling, storing and delivering full kegs and returning empty kegs for 47-litre kegs are equal or substantially similar to those of standard 50-litre kegs if the 47-litre kegs have a footprint of a standard sized 50-litre keg. This dimensional selection for 47-litre kegs is advantageous because it means they have the same stacking, storage and transport footprint and space utilisation as standard 50-litre kegs. Similarly, it is estimated that the costs of filling, emptying, cleaning, testing, inspecting and reusing 47-litre kegs are equal or substantially similar to those of standard 50-litre kegs. [0031] Kegs having an inner volume of 47 litres are also estimated to have lower costs of filling, measuring and testing than kegs having a nominal volume equal to the 48 litre differential threshold. The excise regulations impose a strict volume limit of 48 litres for the excise differential with a volume tolerance for beer in bulk containers of 1 % of the nominated/labelled volume. As a result, 47-litre kegs have an inner volume sufficiently below 48 litres to reliably provide a safe margin of error or volume tolerance that physically prevents accidental overfilling above 48 litres even after allowing for the 1% filling tolerance. In comparison, the costs of accurately manufacturing and consistently filling kegs within finer tolerances less than 48 litres (i.e. 47.99 litres) are unrealistically high.
    9 [0032] The optimal selection of a 47-litre keg is further based on estimating the number of growlers that can be filled on-/off-premise from a 47-litre keg compared to a standard 20-litre keg. Table 1 above shows that a 47-litre keg allows around 25 growlers to be filled at an on /off-premise. In comparison, a standard 20-litre keg allows only around 10 growlers to be filled. This means that over a third more 20-litre kegs are required to be delivered to, stored at and delivered from on-/off-premise sites to fill the same number of growlers. The filling, collection, delivery, storage, return and cleaning of a larger number of 20-litre kegs elongates the time and increases the costs of these logistics activities, and thereby reduces supply chain efficiency. Thus, it is estimated that the total logistics cost, and hence the logistics cost per litre, of a 47 litre keg is lower than that of a standard 20-litre keg. [0033] In the above example, the estimation of excise liability and logistics cost allows optimal selection of a keg with an inner volume of 47 litres and an outer base diameter of standard 50 litre keg. This optimal selection of this type and size of bulk container optimises the excise liability and increases the efficiency of on-/off-premise draught beer supply chains by reducing the logistics cost. [0034] The above example and embodiments have been described by way of example only and modifications are possible within the scope of the claims that follow.
    权利要求:
    Claims (12)
    [1] 1. A method for excise compliance and supply chain efficiency for alcoholic beverages, which includes: estimating an excise liability for an alcoholic beverage that moves along a supply chain from packaging at manufacture in a first container to repackaging before or at consumer supply in at least a second container; estimating a logistics cost for storing, handling and transporting the first container in the supply chain based on a type, an inner volume and at least one outer dimension of the first container; based on the estimated excise liability and the estimated logistics cost, selecting the type, the inner volume and the at least one outer dimension of the first container to optimise the excise liability and increase supply chain efficiency by reducing the logistics cost.
    [2] 2. A method according to claim 1, wherein the estimated excise liability is an excise cost per litre of the alcoholic beverage, and the estimated logistics cost is a logistics cost per litre of the alcoholic beverage.
    [3] 3. A method according to claim 1 or 2, wherein the alcoholic beverage is beer.
    [4] 4. A method according to any preceding claim, wherein the type of the first container is selected from a tank, a barrel, a cask, and a keg.
    [5] 5. A method according to any preceding claim, wherein the at least second container is selected from a cask, a keg, a bladder, a can, a bottle and a growler.
    [6] 6. A method according to claim 5, wherein the alcoholic beverage is beer, the type of the first container is a keg, the inner volume of the keg is a non-standard inner volume greater than 20 litres and less than 48 litres, and the at least second container is a growler.
    [7] 7. A method according to claim 6, wherein the packaging of the beer into the keg is performed at one of a brewery, a microbrewery and a pub brewery, and the repackaging of the beer from the keg into the growler is performed on licensed premises or off licensed premises. 11
    [8] 8. A method according to claim 6 or 7, wherein the inner volume of the keg is sufficiently below 48 litres to prevent accidental overfilling of the keg above 48 litres.
    [9] 9. A method according to claim 8, wherein the inner volume of the keg is 47 litres.
    [10] 10. A method according to claim 9, wherein the at least one outer dimension of the keg is a footprint.
    [11] 11. A method according to claim 10, wherein the keg has the footprint of a standard sized
    [12] 20- or 50-litre keg. 12. A keg for excise compliance and supply chain efficiency in a supply chain in which draught beer moves from packaging into the keg at manufacture to repackaging at consumer supply into a growler, wherein the keg has a non-standard inner volume greater than 20 litres and less than 48 litres. 13. A keg according to claim 12, wherein the inner volume of the keg is 47 litres. 14. A keg according to any one of claims 12 or 13, wherein the keg has a footprint of a standard sized 20- or 50-litre keg. 15. A method substantially as hereinbefore described with reference to the accompanying drawings. 16. A keg substantially as hereinbefore described with reference to the accompanying drawings.
    类似技术:
    公开号 | 公开日 | 专利标题
    Sonneveld2000|What drives | packaging innovation?
    US9358997B2|2016-06-07|Apparatus and method for efficiently transporting various articles
    US20100077790A1|2010-04-01|Plastic beer keg
    CA2443755A1|2005-04-22|Combination shipping container and display rack
    US20130211928A1|2013-08-15|Method and system for the distribution and dosing in wine tasting
    US20060059866A1|2006-03-23|Product delivery system
    Jordan et al.1987|The use of exclusive territories in the distribution of beer: Theoretical and empirical observations
    WO2005082715A1|2005-09-09|Distribution methods for distributing and dispensing beverages and liquid food products
    AU2013201038B2|2015-09-17|Excise Compliance and Supply Chain Efficiency for Alcoholic Beverages
    US20080283532A1|2008-11-20|Distributable packaging unit with beer-type liquid
    US20100154919A1|2010-06-24|Beverage dispenser system and method
    US8181781B2|2012-05-22|Beverage mixing packaging configuration and dispenser
    EP2199995A1|2010-06-23|Apparatus for dispensing alimentary liquids in bulk, particularly beverages
    Rudd2019|A Practical Guide to Logistics: An Introduction to Transport, Warehousing, Trade and Distribution
    RU116130U1|2012-05-20|DEVICE FOR STORING, TRANSPORTING AND FILLING DRINKS
    US20150329345A1|2015-11-19|Method and system for packaging and selling alcoholic beverages
    Savelsberg2013|Green Logistics–Marketing Needs influencing Supply Chains
    JP4116633B2|2008-07-09|Quantity conversion device
    Patlins2016|Efficient transportation in cities and perishable goods secondary packaging
    Agafonov et al.2010|RISK MANAGEMENT IN BALTIC LOGISTICS.
    AU2001100274A4|2001-11-01|System and method for transportation, supply, storage, preservation and dispensing of wine other liquids
    CN212423865U|2021-01-29|Protective housing, container assembly and dispensing station
    Vinogradov2020|Intermodal Transport as a Modern Challenge
    Mason et al.2004|Damaged goods, damaged reputations
    Roundtable2010|Beverage industry sector guidance for greenhouse gas emissions reporting
    同族专利:
    公开号 | 公开日
    AU2013201038B2|2015-09-17|
    引用文献:
    公开号 | 申请日 | 公开日 | 申请人 | 专利标题
    DE10015141A1|2000-03-29|2001-10-18|Kso Gmbh|Method to reduce volume of keg; involves separating keg, discarding middle part, cutting top and bottom parts to given size, clamping in calibration unit and butt welding them|
    US20020165806A1|2001-01-23|2002-11-07|Kataria Anjali Rani|System and method for managing a regulated industry|
    法律状态:
    2016-01-21| FGA| Letters patent sealed or granted (standard patent)|
    2017-09-14| MK14| Patent ceased section 143(a) (annual fees not paid) or expired|
    优先权:
    申请号 | 申请日 | 专利标题
    AU2012900703||2012-02-24||
    AU2012900703A|AU2012900703A0||2012-02-24|Excise Compliance and Supply Chain Efficiency for Alcoholic Beverages|
    AU2013201038A|AU2013201038B2|2012-02-24|2013-02-22|Excise Compliance and Supply Chain Efficiency for Alcoholic Beverages|AU2013201038A| AU2013201038B2|2012-02-24|2013-02-22|Excise Compliance and Supply Chain Efficiency for Alcoholic Beverages|
    [返回顶部]