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Rum Duty Act


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Rum Duty (CAP. 388 1

CHAPTER 388

THE RUM DUTY ACT

Arrangement of Sections
Section

1. Short title.
2. Interpretation.
3. Excise duty on rum.
4. Certificate of payment.
5. Power to vary duties.
6. Drawback.
7. Excise Acts to apply on rum being taken to warehouse.
8. No rum to be manufactured under proof.
9. Penalty for buying or selling rum under proof.

RUM DUTY

(30th January, 1892.) 311892. 211933.
1311936.

S.R.O. 911956.
S.R.O. 1811963.
S.R.O. 2211963.

18/1989.

1. This Act may be cited as the Rum Duty Act. Short title.

2. In this Act- Interpretation.

"rum" includes (a) any description of spirits not
excepted herein or ( b ) bay rum, bay water or other
similar preparations.

3. (1) The following duties shall be aid for every Excise duty On rum.
proof gallon and so in proportion for any greater or lesser

LAWS OF ANTIGUA AND BARBUDA

2 CAP. 388) Rum Duty

strength than proof or quantity than gallon manufactured
under and according to the laws in that behalf-

The Comptroller of Customs shall decide all questions
as to the type of any spirit, for the purposes of classification
under subsection (1)

Any dispute arising as to the proper classification of any
spirit may be referred to the Cabinet, and the decision of
the Cabinet shall be final.

Bay Rum,
Bay Water
and similar

prepara-
tions

cents

48

7 2

Certificate of 4. Where any excise duty has been paid on the
payment. manufacture of such rum, bay rum or bay water elsewhere

in the Leeward Islands, the Comptroller of Customs upon
being satisfied that such is the case shall grant a certificate
that duty has been paid on such spirits in Antigua and
Barbuda:

Non-
potable
alcohol

(denatured
spirits)

cents

60

72

1

(a) In
Antigua
a n d
Barbuda

(b) Else-
where in
the Lee-
ward
Islands

Provided that if the excise duty so paid elsewhere in
the Leeward Islands shall be less than the excise duty payable
on rum manufactured in Antigua and Barbuda the Com-
ptroller of Customs shall not grant such certificate until the
difference between the excise duty paid elsewhere in the
Leeward Islands and the duty payable in Antigua and
Barbuda shall have been first paid.

Rum or
any other
description
of spirits

$

1.32

2.00

Potable
alcohol
(other

than rum)

cents

72

80

LAWS OF ANTIGUA AND BARBUDA

Rum Duty (CAP. 388 3

5 . (1) The Cabinet may by order issued to the Com- !;:.to
ptroller of Customs, increase, decrease or otherwise vary any
excise duty leviable under the provisions of this Act (whether
bonded or not) and from the date of the publication of such
order in the Gazette, and until the expiry of such order, the
duties specified in such order shall be payable in lieu of duties
payable under the then existing law.

(2) Every such order issued hereunder, shall be sub-
mitted to Parliament, and Parliament may by resolution con-
firm, amend or revoke such order, and upon publication
of the resolution of Parliament in the Gazette, the resolution
shall have the force of law, and the order shall then expire.

(3) So much of the duties as shall have been paid under
the Cabinet's order as may be in excess of the duties payable
immediately after the expiry of such order, shall be repaid
to the person who paid the same.

6. Where the manufacturer of any rum in Antigua Drawback.
and Barbuda which has been imported into another part of
the Leeward Islands presents to the Comptroller of Customs
a certificate granted by the Treasury of such other part that
excise duty has been paid in such other part on such rum
as aforesaid the Comptroller of Customs shall give to such
manufacturer a refund of so much of the excise duty paid
by him under this Act in respect of such rum as aforesaid
as does not exceed the amount of excise duty so paid in respect
of such rum as aforesaid in such other part as aforesaid.

7. Upon the taking of such rum as in the last :;:;:A:
preceeding section mentioned to the Queen's warehouse the being taken to
provisions of the law for the time being in force relating to warehouse.
the distillation of rum and the collection of the excise duty
thereon shall apply to such rum as though it had been
manufactured in Antigua and Barbuda, and as though it had
been deposited in a warehouse under the provisions of such
Acts.

8. No manufacturer of rum shall sell or otherwise No rum to be
manufactured

dispose of for consumption within Antigua and Barbuda any under proof.
rum of a less strength than the strength of proof by Sykes'
hydrometer.

LAWS OF ANTIGUA AND BARBUDA

4 CAP. 388) Rum Duty

Penalty for 9. Any rum sold, disposed of or dealt with contrary
buying or selling
rum under proof. to the provisions of this Act shall be forfeited. And any per-

son who sells, buys, disposes of or deals with rum contrary
to the provisions of this Act shall be liable on summary con-
viction to pay a penalty not exceeding two hundred and fifty
dollars.