A 28
CAP. 109]
Dutiable Commodities Regulations
[1989 Ed.
[Subsidiary]
59. Liquor to be reduced to uniform strength and spirit receivers emptied when account is taken
(1) Before an account is taken by a member of the Customs and Excise Service of any liquor in a distillery, the liquor shall, if the Commissioner so directs, be reduced to a uniform strength prescribed by him as a strength at which liquor of that type is by trade usage commonly produced or sold. (L.N. 294 of 1982)
(2) At or immediately after the taking of such account spirit receivers shall be emptied.
60. Duty-paid liquor and denatured spirit to be removed from distillery
(1) After duty is assessed on any liquor, such liquor shall forthwith be removed from the spirit store and from the distillery.
(2) After any liquor has been denatured, the denatured spirit shall, unless the Commissioner otherwise permits, be removed from the distillery immediately after the Government Chemist has certified that the liquor is not in his opinion liable to duty. (L.N. 7 of 1987)
61. Records to be kept by distiller
(1) In addition to any record which he is required to keep under any regulations relating to the storage of dutiable goods, every distiller shall, whenever any materials for the distillation of liquor are taken into or out of a distillery or are used or dealt with in any manner whatever therein, forthwith make such entries in respect thereof as the Commissioner shall specify in a book which shall be kept in the distillery. The form of such book may be prescribed by the Commissioner. (L.N. 294 of 1982)
(2) Every distiller shall keep a record of the name and address of each person employed by him in a distillery, the number of his identity card and particulars of the commencement of, absence from, return to and termination of his employment, and shall also keep a photograph of each such person. (L.N. 6 of 1970)
62. Returns by distiller
Every distiller shall furnish to the Commissioner once in every week or, on such day as may be appointed by the Commissioner, in the case of any particular distiller or generally, a return, in such form as the Commissioner may specify, showing-
(a) the balance of dutiable liquor brought forward from the previous week;
A 28
CAP. 109]
Dutiable Commodities Regulations
[1989 Ed.
[Subsidiary]
59. Liquor to be reduced to uniform strength and spirit
receivers emptied when account is taken
(1) Before an account is taken by a member of the Customs and Excise Service of any liquor in a distillery, the liquor shall, if the Commissioner so directs, be reduced to a uniform strength prescribed by him as a strength at which liquor of that type is by trade usage commonly produced or sold. (L.N. 294 of 1982)
(2) At or immediately after the taking of such account spirit receivers shall be emptied.
60. Duty-paid liquor and denatured spirit
to be removed from distillery
(1) After duty is assessed on any liquor, such liquor shall forthwith be removed from the spirit store and from the distillery.
(2) After any liquor has been denatured, the denatured spirit shall, unless the Commissioner otherwise permits, be removed from the distillery imme- diately after the Government Chemist has certified that the liquor is not in his opinion liable to duty. (L.N. 7 of 1987)
61. Records to be kept by distiller
(1) In addition to any record which he is required to keep under any regulations relating to the storage of dutiable goods, every distiller shall, whenever any materials for the distillation of liquor are taken into or out of a distillery or are used or dealt with in any manner whatever therein, forthwith make such entries in respect thereof as the Commissioner shall specify in a book which shall be kept in the distillery. The form of such book may be prescribed by the Commissioner. (L.N. 294 of 1982)
(2) Every distiller shall keep a record of the name and address of each person employed by him in a distillery, the number of his identity card and particulars of the commencement of, absence from, return to and termination of his employment, and shall also keep a photograph of each such person. (L.N. 6 of 1970)
62. Returns by distiller
Every distiller shall furnish to the Commissioner once in every week or, on such day as may be appointed by the Commissioner, in the case of any particular distiller or generally, a return, in such form as the Commissioner may specify, showing-
(a) the balance of dutiable liquor brought forward from the previous
week;
|
No comments yet.
Private notes are available after approval.