CAP 50-03 Customs and Excise Duty Act - BURS

the above-mentioned goods.
For transferee ................................................................ Date ..................."
21. Manufacture of goods in customs and excise warehouses
(1) The Director may, on such conditions as he may impose in each case, allow the
manufacture by a licensee in a customs and excise manufacturing warehouse of goods
which shall not be subject to the provisions of Part IV of the Act.
(2) Subject to regulation 18(2), any application for the licensing of a customs and excise
manufacturing warehouse shall state the nature of materials and the processes to be used in
the manufacture of every excisable or other product, the expected annual quantities of such
materials to be so used and the expected annual production of every excisable product:
Provided that the nature and quantity of materials to be used in the manufacture of sales
duty goods need not be stated.
(3) The plans referred to in section 27(5) of the Act shall be submitted to the Director with
as many copies as he may require.
(4) Distinguishing marks or numbers to the satisfaction of the Director shall be indicated
on every room, vessel, still, utensil or other plant and such mark or number shall be shown
on schedules submitted with such plans.
(5) Vessels, stills and other plant in a customs and excise manufacturing warehouse shall
be placed, fixed and connected to the satisfaction of the Director and the licensee shall not
alter the shape, position or capacity of any plant or install any additional or new plant or
remove any plant without the permission of the Director after submission to him of an
application for alteration of such plant.
(6) No manufacturing shall commence in a customs and excise manufacturing warehouse
without the permission of the Director.
(7) All rooms, places, distilling apparatus, spirits receivers and other fixed vessels or
containers and such other plant as the Director may specify, in a customs and excise
manufacturing warehouse shall be locked or otherwise secured in accordance with the
instructions and in the discretion of the proper officer, and the licensee shall at his own
expense and to the satisfaction of the proper officer, provide, apply, repair and renew
whatever is required to enable the proper officer to affix locks to such rooms, places,
distilling apparatus, spirits receivers and other fixed vessels or containers and other plant
specified by the Director, or to secure them in any other manner.
(8) Every pipe in a customs and excise manufacturing warehouse shall, except with the
permission of the Director or unless used exclusively for the discharge of water and spent
wash, be so fixed and placed as to be capable of being examined for the whole of its length.
(9) Pipes for the conveyance of different materials or products shall, if required by the
Director, be painted in such colour for every material or product as he may require.
(10) The licensee shall paint such pipes at his own expense and shall repaint such pipes
whenever required by the proper officer.
(11) Every cock and valve used in such warehouse shall be of a type approved by the
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