← belizelaw.ai · Excise Regulation, Cap. 53 · PART I — Preliminary

Interpretation

Cap. 53, s. 2 · Revised Edition 2020

(1) In this Act, unless the context otherwise requires, “approved” means approved by the Comptroller; “dealer” means the holder of any licence under the Intoxicating Liquor Licensing Act, Cap. 150; “distiller” means a person for the time being licensed under this Act to have, keep, or make use of a still for the purpose of distilling spirits; “distillery” means the building or premises in or on which any distillery apparatus is situate, and includes any building, room or other place contiguous or adjacent thereto and used in connection with the manufacture and storage of spirits; “distillery apparatus” means any still and all retorts, worms, casks, receptacles, implements, instruments, pipes, cocks, vessels, utensils and fittings of whatever kind used or capable of being used with a still for the purpose of or in connection 9 with the distillation of spirits, and includes their contents, if any; “estate” means any estate or plantation whatever, whether under sugar cultivation or otherwise, and includes the property or premises on which spirits are made; “Excise Officer” means the Comptroller, any officer of the Treasury or Customs Department, or any officer in charge of a “forthwith” means with all despatch reasonably possible in the circumstances; “gallon” means an imperial gallon; “licence” means a licence under this Act to have, keep, or use a still for the purpose of distilling spirits; “low wines or feints” includes, (a) spirit of the first extraction or distillation; and (b) any impure portion of spirits which requires further rectification; “master of a ship” means the captain or other person for the time being in charge of such ship; “officer” means any Excise Officer or any member of the police department; “owner” means the owner, tenant, or occupier of any estate or other place in which any distillery is situate; “package” means any puncheon, butt, hogshead, cask, barrel, demijohn or case, or any other receptacle which contains or which is capable of containing any spirits; 10 “proof” means the strength of proof as ascertained by Sykes’ hydrometer or other comparable instrument in accordance with the tables issued from time to time pursuant to regulations authorised by the United Kingdom Parliament; “Proper Authority” means, when the estate, still, spirits, or things in respect of which any act is required to be done or not to be done is situate in Belize District, the Comptroller, and when such estate, still, spirits, or thing is situated in any other district, such person as may be designated for the purpose by “Queen’s warehouse” means, for the purpose of this Act, any place approved by the Comptroller for the deposit of spirits in bond; “regulations” means the regulations made by the Minister under this Act; “ship” means and includes any vessel, boat or other floating craft; “spirits” means spirits of any description manufactured in or imported into Belize; “spirit store” means any place provided or accepted as a spirit store under section 32(1) of this Act; “still” means any pot, cauldron, boiler, copper, or other vessel or receptacle whatever used or made with the intention of being used for the treating of wash in order to distil spirits; “use” when occurring in connection with a still means use for the purpose of distilling spirits; “wash” means any liquid prepared for the distillation of spirits in which fermentation has taken place; “wort” means any liquid prepared for the manufacture of spirits in which fermentation has not taken place. 11 (2) Every entry required by this Act to be made in any book, return or record shall be made in ink or other indelible material.

Amended by: 42 of 1999; 14 of 1982; 40 of 1963

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