Excise Regulation

Cap. 53 · Revised Edition 2020 · 106 sections

s. 1Short title
s. 2Interpretation
s. 3Powers and functions of the Comptroller
s. 4Powers and functions of the Customs and Excise Officers
s. 5Power of Public Services Commission to appoint officers
s. 6Officer not to be interested in sale of spirits
s. 7Annual return
s. 8Notice to be given of importation or disposal of still
s. 9Presumption on proceedings
s. 10Penalty for using still without a licence
s. 11Capacity of still
s. 12Application for licence
s. 13Form of licence
s. 14Partners
s. 15Declaration on application for licence
s. 16By whom declaration to be signed
s. 17Penalty on making false declaration
s. 18Licence fee
s. 19Expiration of licence
s. 20Presumption on proceedings
s. 21Forfeiture or suspension of licence
s. 22Special permission to distil spirits may be granted by Minister
s. 23Prohibition against making or keeping wort, etc., unless licensed
s. 24Description of still
s. 25Notice of change in level of still receiver to be made
s. 26Declarations
s. 27Capacity of vessel-how ascertained
s. 28Notice by distiller
s. 29Checking quantity of spirits produced from wash
s. 30Prohibition of mixing spirits or low wines with other matters
s. 31Checking of quantity of work, etc., in distillery
s. 32Spirit store
s. 33Penalty for keeping spirits out of spirit store
s. 34Conveyance of spirits from receiver to spirit store
s. 35Record book
s. 36Stock book
s. 37Distillery returns-when and how made
s. 38Securing of spirit store and utensils
s. 39Scales, weights and measures
s. 40Penalty for using unjust scales, etc
s. 41Marking packages
s. 42Loss of spirits-power to grant relief in certain cases
s. 43Storing of spirits
s. 44Removal of spirits from store
s. 45Taking of stock in spirit store
s. 46Warehousing of spirits
s. 47Redistilling of refuse matters, etc
s. 48Redistilling of spoiled spirits
s. 49Accommodation for Excise Officer
s. 50Warehousing of spirits
s. 51Taking account, etc., of spirits on arrival at Queen’s warehouse
s. 52Conditions under which spirits are held in Queen’s warehouse
s. 53Storage rates payable upon spirits in Queen’s warehouse
s. 54Limitation of period for storage of spirits in Queen’s warehouse
s. 55Power to permit dealing with spirits in Queen’s warehouse
s. 56Procedure on removal of spirits from a Queen’s warehouse
s. 57Time when spirits may be removed from a Queen’s warehouse
s. 58Payment of duty prior to removal
s. 59Spirits for ship’s stores
s. 60Conditions and procedure on removing spirits from a spirit store
s. 61Procedure on removal of spirits from spirit store to a Queen’s warehouse
s. 62Permit required on removal of spirits from Queen’s warehouse
s. 63Permit or certificate to accompany receipt of spirits
s. 64Penalty for wrongful removal, etc., of spirits
s. 65Proof of accuracy of permit or certificate
s. 66By whom permit to be issued
s. 67Certificates
s. 68Form of permit for removal of spirits from a Queen’s warehouse
s. 69Penalty for wrongful delivery, etc., of spirits
s. 70Taking account, etc., of spirits in possession of dealer
s. 71Seizure and forfeiture
s. 72Provisions relating to seizures
s. 73Restoration of things seized
s. 74Disposal of things seized
s. 75Proviso as to licences under Intoxicating Liquor Licensing Act
s. 76Unlawful removal of wash, etc
s. 77Tampering with distillery apparatus
s. 78Sale of spirits for unlawful purpose
s. 79Unlawful purchase of spirits
s. 80Purchase, etc., of spirits on which duty has not been paid
s. 81Counterfeiting permit, etc
s. 82Forcibly opposing execution of this Act
s. 83Corruption of officer
s. 84Obstruction of officer
s. 85Penalty in certain cases where spirits sold or given away
s. 86Contravention of this Act not specially provided for
s. 87Power to apprehend without warrant
s. 88Disposal of fines, etc
s. 89Power of entry and examination by officer of distillery
s. 90Power of entry and examination of dealer’s premises
s. 91Power to search for pipe, etc
s. 92Power to enter and search for illicit distillery apparatus
s. 93Power to enter ship and take account of spirits, etc
s. 94Power to examine vehicles
s. 95Assistance in taking account of spirits
s. 96Power of officer to employ assistants
s. 97Discharge of informer in certain cases
s. 98Power to stop proceedings in certain cases
s. 99Recovery of penalties, etc
s. 100Liability of distiller or dealer for act, default or omission of servant
s. 101Liability to distress of distillery apparatus, etc
s. 102Special provision as to information or complaint
s. 103Documents to be prima facie evidence
s. 104Distress for duty on conviction
s. 105Sale of goods and chattels detrained
s. 106Regulations