CAP 50-03 Customs and Excise Duty Act - BURS

such spirits shall first be entered on a provisional bill of entry for payment of duty
ex-warehouse or a relative certificate for removal of excisable or specified goods
ex-warehouse in the form CE.32 but payment of duty in respect of such spirits shall be
subject to subregulation (5).
(3) Any spirits or any spirits contained in spirituous beverages removed from any customs
and excise storage warehouse for removal in bond, re-warehousing or supply under
Schedule No. 6 to the Act, shall be subject to regulation 22(1) to (16) and the actual quantity
so removed shall in each case be entered in the relative bill of entry or certificate.
(4) Stock shall be taken not later than on the last working day of every month or at such
other times as the Director may decide, by the proper officer and the licensee of every
customs and excise storage warehouse, of all spirits and spirits contained in spirituous
beverages in such warehouse.
(5) The amount of duty payable in respect of any spirits removed from any customs and
excise storage warehouse shall, in addition to any duty payable under subregulation (3), be
calculated at the appropriate rates of duty on the difference between the total quantities
deemed to have been received into such warehouse in terms of subregulation (1) during the
month in question and the total quantities of spirits and spirits contained in spirituous
beverages removed under subregulations (3) during that month plus the total quantities of
spirits and spirits contained in spirituous beverages found to be in stock in accordance with
subregulation (4) and payment of such duty shall be subject to regulation 22(7), (8), (9), (10)
and (16).
(6) Any quantity mentioned in this regulation shall be such quantity expressed in litres
alcohol by volume.
(7) If spirits matured under the provisions of item 609.04.30 are used in the blending of
brandy or the manufacture of any spirituous beverage under section 30(2) of the Act, such
blended brandy or beverage shall contain not less than one per cent or any multiple of one
per cent (calculated at the strength of alcohol content by volume) of any class of matured
spirits specified in paragraph (1), (2) or (3) of the said item, taken separately, and such
blended brandy or beverage shall not be used in any other blend under the said section
without the permission of the proper officer.
(8) The Director may require that the blending or other formula in respect of the
manufacture of any spirituous beverage under section 30 of the Act shall be registered with
him and such formula shall not be altered without the knowledge and permission of the
Director.
(9) The Director may, in respect of any blended brandy or other spirituous beverage
manufactured under section 30 of the Act, require that any code mark approved by him in
respect of any formula mentioned in subregulation (8) and registered with him be indicated
on any retail or wholesale container or any fixed vessel, tank or other container in a customs
and excise storage warehouse containing any such brandy or beverage.
(10) Any bill of entry or certificate for re-warehousing or removal in bond of any spirituous
beverage in a customs and excise storage warehouse shall reflect sufficient particulars so
that the duty payable in respect of the goods so entered can be readily calculated.
32. Manufacture of wine
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