Excise Regulation Act

Link to law: http://www.belizelaw.org/web/lawadmin/PDF%20files/cap053.pdf
Published: 2000

CAP. 53 EXCISE REGULATION ACT BELIZE

EXCISE REGULATION ACT

CHAPTER 53

REVISED EDITION 2000

SHOWING THE LAW AS AT 31ST DECEMBER, 2000.

This is a revised edition of the law, prepared by the Law Revision Commissioner

under the authority of the Law Revision Act, Chapter 3 of the Laws of Belize,

Revised Edition 1980 - 1990.

This edition contains a consolidation of the following laws - Page

ARRANGEMENT OF SECTIONS 3

EXCISE REGULATION ACT 12

Amendments in force as at 31st December, 2000.

BELIZE

EXCISE REGULATION ACT

CHAPTER 53

REVISED EDITION 2000

SHOWING THE LAW AS AT 31ST DECEMBER, 2000.

This is a revised edition of the law, prepared by the Law Revision Commissioner

under the authority of the Law Revision Act, Chapter 3 of the Laws of Belize,

Revised Edition 1980 - 1990.

This edition contains a consolidation of the following laws - Page

ARRANGEMENT OF SECTIONS 3

EXCISE REGULATION ACT 12

Amendments in force as at 31st December, 2000.

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Excise Regulation

CHAPTER 53

EXCISE REGULATION

ARRANGEMENT OF SECTIONS

1. Short title.

PART I

Preliminary

2. Interpretation.

PART II

Administration

3. Powers and functions of the Comptroller.

4. Powers and functions of the Customs and Excise Officers.

5. Power of Public Services Commission to appoint officers.

6. Officer not to be interested in sale of spirits.

PART III

Registration of Stills

7. Annual return.

8. Notice to be given of importation or disposal of still.

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Excise Regulation

9. Presumption on proceedings.

PART IV

Licenses

10. Penalty for using still without a licence.

11. Capacity of still.

12. Application for licence.

13. Form of licence.

14. Partners.

15. Declaration on application for licence.

16. By whom declaration to be signed.

17. Penalty on making false declaration.

18. Licence fee.

19. Expiration of licence.

20. Presumption on proceedings.

21. Forfeiture or suspension of licence.

22. Special permission to distil spirits may be granted by Minister.

23. Prohibition against making or keeping wort, etc., unless licensed.

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Excise Regulation

PART V

Regulation of Distilleries

Stills

24. Description of still.

25. Notice of change in level of still receiver to be made.

26. Declarations.

27. Capacity of vessel-how ascertained.

Distilling

28. Notice by distiller.

29. Checking quantity of spirits produced from wash.

30. Prohibition of mixing spirits or low wines with other matters.

31. Checking of quantity of work, etc., in distillery.

32. Spirit store.

33. Penalty for keeping spirits out of spirit store.

34. Conveyance of spirits from receiver to spirit store.

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Excise Regulation

Record Book and Stock Book

35. Record book.

36. Stock book.

Returns

37. Distillery returns-when and how made.

Spirit Store and Utensils

38. Securing of spirit store and utensils.

39. Scales, weights and measures.

40. Penalty for using unjust scales, etc.

41. Marking packages.

42. Loss of spirits-power to grant relief in certain cases.

Spirits in Store

43. Storing of spirits.

44. Removal of spirits from store.

45. Taking of stock in spirit store.

46. Warehousing of spirits.

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Excise Regulation

Redistillation

47. Redistilling of refuse matters, etc.

48. Redistilling of spoiled spirits.

Accommodation for Excise Officer

49. Accommodation for Excise Officer.

PART VI

Queen’s Warehouse

50. Warehousing of spirits.

51. Taking account, etc., of spirits on arrival at Queen’s warehouse.

52. Conditions under which spirits are held in Queen’s warehouse.

53. Storage rates payable upon spirits in Queen’s warehouse.

54. Limitation of period for storage of spirits in Queen’s warehouse.

55. Power to permit dealing with spirits in Queen’s warehouse.

56. Procedure on removal of spirits from a Queen’s warehouse.

57. Time when spirits may be removed from a Queen’s warehouse.

58. Payment of duty prior to removal.

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Excise Regulation

59. Spirits for ship’s stores.

60. Conditions and procedure on removing spirits from a spirit store.

61. Procedure on removal of spirits from spirit store to a Queen’s

warehouse.

Permits

62. Permit required on removal of spirits from Queen’s warehouse.

63 Permit or certificate to accompany receipt of spirits.

64. Penalty for wrongful removal, etc., of spirits.

65. Proof of accuracy of permit or certificate.

66. By whom permit to be issued.

67. Certificates.

68. Form of permit for removal of spirits from a Queen’s warehouse.

69. Penalty for wrongful delivery, etc., of spirits.

Dealers

70. Taking account, etc., of spirits in possession of dealer.

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Excise Regulation

PART VII

Miscellaneous Provisions

Seizures

71. Seizure and forfeiture.

72. Provisions relating to seizures.

73. Restoration of things seized.

74. Disposal of things seized.

75. Proviso as to licences under Intoxicating Liquor Licensing Act.

General Offences

76. Unlawful removal of wash, etc.

77. Tampering with distillery apparatus.

78. Sale of spirits for unlawful purpose.

79. Unlawful purchase of spirits.

80. Purchase, etc., of spirits on which duty has not been paid.

81. Counterfeiting permit, etc.

82. Forcibly opposing execution of this Act.

83. Corruption of officer.

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Excise Regulation

84. Obstruction of officer.

85. Penalty in certain cases where spirits sold or given away.

86. Contravention of this Act not specially provided for.

87. Power to apprehend without warrant.

88. Disposal of fines, etc.

Powers of Officers

89. Power of entry and examination by officer of distillery.

90. Power of entry and examination of dealer’s premises.

91. Power to search for pipe, etc.

92. Power to enter and search for illicit distillery apparatus.

93. Power to enter ship and take account of spirits, etc.

94. Power to examine vehicles.

95. Assistance in taking account of spirits.

96. Power of officer to employ assistants.

Informers

97. Discharge of informer in certain cases.

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Excise Regulation

Procedure

98. Power to stop proceedings in certain cases.

99. Recovery of penalties, etc.

100. Liability of distiller or dealer for act, default or omission of servant.

101. Liability to distress of distillery apparatus, etc.

102. Special provision as to information or complaint.

103. Documents to be prima facie evidence.

104. Distress for duty on conviction.

105. Sale of goods and chattels distrained.

Regulations and Forms

106. Regulations.

FIRST SCHEDULE

SECOND SCHEDULE

THIRD SCHEDULE

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Excise Regulation

CHAPTER 53

EXCISE REGULATION

[13th March, 1907]

1. This Act may be cited as the Excise Regulation Act.

PART I

Preliminary

2.-(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;

“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 contigu-

ous or adjacent thereto and used in connection with the manufacture and

storage of spirits;

“distillery apparatus” means any still and all retorts, worms, casks, recep-

tacles, implements, instruments, pipes, cocks, vessels, utensils and fittings of

Ch. 37,

R.L., 1958.

CAP. 44,

R.E. 1980-1990.

40 of 1963.

14 of 1982.

22 of 1987.

42 of 1999.

Short title.

Interpretation.

CAP. 150.

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Excise Regulation

whatever kind used or capable of being used with a still for the purpose of or in

connection with the distillation of spirits, and includes their contents, if any;

“estate” means any estate or plantation whatever, whether under sugar cultiva-

tion or otherwise, and includes the property or premises on which spirits are

made;

“Excise Officer” means the Comptroller, any officer of the Treasury or Cus-

toms Department, or any officer in charge of a Queen’s warehouse;

“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 rectifica-

tion;

“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;

42 of 1999.

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Excise Regulation

“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;

“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 the

Comptroller;

“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);

“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;

14 of 1982.

40 of 1963.

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Excise Regulation

“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 fermen-

tation has taken place;

“wort” means any liquid prepared for the manufacture of spirits in which fer-

mentation has not taken place.

(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.

PART II

Administration

3. The Comptroller shall be the principal officer charged with the admin-

istration of the excise system established by this Act, and shall be responsible to

the Minister for the efficient carrying out of this Act and of the regulations.

4. The Customs and Excise Officers shall be the subordinate officers

charged with the administration of the excise system established by this Act,

and shall be responsible to the Comptroller for the efficient performance of any

duties which may be assigned to them.

5. The Public Services Commission may from time to time appoint such

Customs and Excise Officers and other officers in charge of Queen’s ware-

houses as it thinks necessary for the purpose of carrying into effect the provi-

sions of this Act.

6.-(1) No officer shall be interested or concerned, either directly or indirectly,

in the manufacture or sale of any spirits.

Powers and

functions of the

Comptroller.

40 of 1963.

Powers and

functions of the

Customs and

Excise Officers.

14 of 1982.

Power of Public

Services

Commission to

appoint officers.

Officer not to be

interested in sale

of spirits.

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Excise Regulation

(2) Any officer who contravenes this section shall be liable to dismissal

from office.

PART III

Registration of Stills

7.-(1) Any person who in any year has a still, whether erected or not, in his

possession or under his charge, shall in each such year, within fourteen days

after the first day in that year on which he had the still in his possession or

under his charge, make a return of such still in the prescribed form to the

Proper Authority.

(2) Every still a return of which is made under this section shall be regis-

tered by the Proper Authority to whom the return is made in a book to be

kept for the purpose.

(3) Every still a return of which is not made in accordance with this sec-

tion shall be forfeited.

8.-(1) Any person who imports, sells, transfers or exports any still shall, within

fourteen days after such importation, sale, transfer or exportation, give notice

in writing of the facts to the Proper Authority, and shall in such notice state the

capacity of every such still and, in the case of sale or transfer, the name and

residence of the purchaser or transferee and, in the case of exportation, the

country to which such still is to be exported.

(2) Any person failing to comply with this section is liable to a fine not

exceeding two hundred and fifty dollars.

9. If in any proceedings under this Act any question arises as to whether

any return has or has not been made or notice given as required by any of the

provisions of this Act, it shall be presumed, until the contrary is proved, that

such return has not been made or that such notice has not been given.

Annual return.

Notice to be given

of importation or

disposal of still.

Presumption on

proceedings.

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Excise Regulation

PART IV

Licences

10. Any person who uses a still is, unless he is a distiller and is using the still

in conformity with his licence, or unless he is using the still by the authority and

for the benefit and in conformity with the licence of a distiller, liable on summary

conviction to a fine not exceeding five hundred dollars, and to a further fine not

exceeding one dollar and twenty-five cents for every gallon of spirits unlawfully

distilled by him in or by means of the still, and the still with the distillery appara-

tus used in connection therewith and the spirits so distilled shall be forfeited.

11. A licence shall not be granted to use a still the capacity of which is less

than one hundred gallons.

12.-(1) A licence may be granted by the Proper Authority upon the delivery of

the declaration mentioned in section 15 and upon payment of the fees men-

tioned in section 18.

(2) No application for a licence shall, except in the case of a still the ca-

pacity of which is less than one hundred gallons, be refused except with the

approval of the Minister.

(3) A register shall be kept by every officer having power to grant licences

of every licence granted by him.

13.-(1) Every licence shall be in the prescribed form and shall specify the name

of the licensee and the still in respect of which the licence is granted and the

premises in which the still may be used.

(2) No licence shall authorise a distiller to use any still other than the still

specified in the licence or to use the still so specified in any premises other than

those specified in the licence.

Penalty for

using still

without a

licence.

Capacity of still.

Application for

licence.

40 of 1963.

Form of licence.

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Excise Regulation

14. A licence may be granted to two or more persons carrying on busi-

ness as partners.

15.-(1) Before any licence is granted, the person applying for the licence shall

deliver to the Proper Authority a declaration setting forth to the satisfaction of

the Property Authority-

(a) the kind and capacity in gallons of the still and any other par-

ticulars relating to the still which the Comptroller may require;

(b) the number of washvats intended to be used in connection

with the still and the capacity in gallons of each such washvat;

(c) the name and the place of abode of the person applying for

the licence and the name and place of abode of the principal

person, if any, under whose personal management and su-

perintendence the still is intended to be used and the business

of distillation is intended to be carried on by means of the still;

and

(d) the interest which the person applying for the licence has in

the still and in the business of distillation intended to be car-

ried on by means of the still.

(2) Every such declaration shall also contain to the satisfaction of the Proper

Authority-

(a) a description (including a description of the locality) of the

premises in which the still is intended to be used and the busi-

ness of distillation is intended to be carried on by means of the

still;

(b) an enumeration and description of every tank, receiver or fit-

ting intended to be used in connection with the still and the

Partners.

Declaration on

application for

licence.

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Excise Regulation

business of distillation carried on by means of the still;

(c) a statement of the purposes for which each such tank, receiver

or fitting is intended to be used; and

(d) any other particulars which the Proper Authority may require

relating to the business of distillation intended to be carried on

by the applicant by means of the still or to any article or thing

intended to be employed in such business.

16. Every declaration shall be signed by the applicant, his attorney or agent,

or in the case of a corporation, by the secretary or by a director, attorney or

agent of the corporation, or in the case of two or more persons carrying on or

intending to carry on business in partnership, by one or more of such persons

or by the attorney or agent of such persons, and shall be registered by the

Proper Authority in a book to be kept for that purpose.

17. If any material statement of fact in any declaration is untrue the person

signing the declaration commits an offence and is liable on summary conviction

to a fine not exceeding fifty dollars and the licence (if any) granted to the appli-

cant may be revoked by the Minister.

18. The fee on payment of which a licence may be granted shall be in

proportion to the capacity of the still and shall, if the licence is granted on or

before the 30th June in any year, be at the rate of forty cents, and, if granted

after the 30th June in any year, be at the rate of twenty cents, for every gallon of

such capacity.

19. Every licence granted under this Act shall expire on the 31st December

of the year in which it comes into force.

20. In any proceedings under this Act if any question arises as to whether

any person has or has not a licence, such person shall be deemed not to have a

licence unless at the hearing he produces his licence to the court or otherwise

By whom

declaration to

be signed.

Penalty on

making false

declaration.

40 of 1963.

Licence fee.

Expiration of

licence.

Presumption on

proceedings.

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Excise Regulation

proves to the satisfaction of the court that he has a licence.

21.-(1) If a distiller is convicted of any felony, his licence shall, ipso facto, be

forfeited.

(2) If a distiller is convicted of an offence against any excise law, the Min-

ister may direct his licence to be forfeited or to be suspended during such time

as the Minister may think fit, and thereupon such licence shall be forfeited or

suspended, as the case may be.

22.-(1) The Minister may, in his discretion, grant special permission in writing

to any person bona fide engaged in scientific research, to distil spirits in any

premises specified in such permission for the purposes of such research, or to

any chemist or druggist to distil spirits in the preparation of medicines or other

articles required bona fide for medicinal purposes, subject to the regulations,

and any such person shall not be deemed to be a distiller, and shall be exempt

from Parts III and IV.

(2) Every such permission shall expire on the 31st December of the year

in which it may be granted.

(3) The Minister may, in his discretion, at any time cancel any such per-

mission.

23.-(1) No person except a distiller or a person having permission under sec-

tion 22, and no distiller or person having permission under section 22, on any

premises to which his licence does not extend, may make, keep or have in his

possession any quantity of wort, wash, low wines or feints, or of any two or

more of such articles exceeding one gallon.

(2) Any person making, keeping or having in his possession any wort,

wash, low wines or feints, in contravention of this section, is liable to a fine not

exceeding five hundred dollars and may be apprehended without a warrant by

Forfeiture or

suspension of

licence.

Special permission

to distil spirits

may be granted by

Minister.

40 of 1963.

Prohibition

against making or

keeping wort, etc.,

unless licenced.

40 of 1963.

40 of 1963.

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Excise Regulation

any officer and conveyed as soon as practicable before a justice of the peace to

be dealt with according to law.

PART V

Regulation of Distilleries

Stills

24.-(1) Every still used by a distiller shall be constructed and worked in the

manner set out in the First Schedule, and shall be so constructed that the spirit

distilled is received in a locked receiver to which access shall not be obtainable

except in the presence of an Excise Officer.

(2) In the case of any distillery duly licensed on 15th February, 1907, and

in respect of which a licence shall be in force on 31st December, 1910, the

Comptroller shall provide and fit to the still the apparatus required by the First

Schedule and such apparatus shall be the property of the Government and the

cost thereof shall be defrayed from the Consolidated Revenue Fund:

Provided that-

(a) the cost of any structural alteration to the distillery shall be

borne by the distiller; and

(b) on any such distillery ceasing to be licensed, the Government

may enter such distillery and remove all Government prop-

erty therein.

(3) The apparatus mentioned in the First Schedule, whether provided by

the Comptroller or by the distiller, shall be kept in proper repair and, when

necessary, replaced by the distiller at his own expense.

Description of

still. First Schedule.

First Schedule.

First Schedule.

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Excise Regulation

(4) Every cock and valve used by a distiller in connection with a still

shall, when so required by the Proper Authority, be furnished with a fasten-

ing provided by the distiller and approved by the Proper Authority and a

revenue lock provided by the Proper Authority at the expense of the distiller

and every such cock, valve and lock shall be affixed to the satisfaction of an

Excise Officer.

(5) No spirit run into the receiver of a still shall be removed from such

receiver except with the permission of an Excise Officer.

(6) Except in the presence of an Excise Officer access shall not be had to

the end of the worm of a still or to any spirit in a receiver of a still from the time

of the distillation of such spirit until it is taken account of by an Excise Officer.

(7) The key of every test case and spirit receiver used in connection with

a still shall be kept by an Excise Officer who alone shall open such test case

and receiver, and the Excise Officer shall enter into the distillery charge and

stock book the quantity of spirits at proof delivered from such receiver and

after such entry the spirits shall, subject to the provisions of this Act, be at the

disposal of the distiller.

(8) If this section is contravened by a distiller, his agent or employee, the

distiller is liable to a fine not exceeding five hundred dollars.

25.-(1) Where any change is intended to be made in the level of any receiver

used in connection with a still, the distiller or his agent shall give written notice

to the Proper Authority of the day on which such change is intended to be

made, and except by permission of the Proper Authority such day shall be at

least seven days later than the day on which notice is given.

(2) Every distiller contravening this section is liable to a fine not exceeding

fifty dollars.

Notice of change

in level of still

receiver to be

made.

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Excise Regulation

26.-(1) A distiller is liable to a fine not exceeding fifty dollars, and in addition, in

the case of a washvat, tank, receiver or fitting used contrary to this section, the

forfeiture of such washvat, tank, receiver or fitting with their contents if-

(a) any washvat, tank, receiver or fitting is used in connection

with the still specified in a licence, and such washvat, tank,

receiver or fitting is not enumerated and correctly described

to the satisfaction of the Proper Authority in the declaration

upon the delivery of which the licence was granted, or in a

subsequent declaration delivered to the Proper Authority by

the distiller, his attorney, or agent or by the principal person

under whose personal management the still is used; or

(b) any change takes place in the interest of a distiller in the still

specified in his licence or in the business of distillation carried

on by means of that still and the change is not stated to the

satisfaction of the Proper Authority in a declaration delivered

as specified in paragraph (a); or

(c) any change takes place as to the person under whose

personal management and superintendence a still is used, and

that change is not stated in a declaration delivered as speci-

fied in paragraph (a); or

(d) any change takes place in the premises in which a distiller

has a licence to use a still and to carry on the business of

distillation by means of a still and that change is not specified

in a declaration delivered to the Proper Authority.

(2) Every declaration delivered under this section shall be signed by-

(a) the distiller, his attorney or agent; or

Declarations.

CAP. 53]

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Excise Regulation

(b) the secretary, or director, attorney or agent of a corpora-

tion, where a corporation has a licence; or

(c) one or more of two or more persons carrying on business in

partnership and having a licence, or the attorney or agent of

such persons.

(3) Every declaration so delivered shall be registered by the Proper

Authority in the manner mentioned in section 16.

(4) If any material statement of fact in any declaration is untrue, the

person signing the declaration is liable to a fine not exceeding fifty dollars.

27.-(1) In the event of any disagreement arising under this Act between a

distiller and the Proper Authority as to the capacity of any vessel, the capacity

of such vessel shall be ascertained either by filling the vessel and measuring off

the contents by an imperial gallon measure or by such other method as may be

authorised by the Comptroller.

(2) In this section, the expression “vessel” means any still or any washvat,

receiver, tank, utensil or fitting used in connection with a still.

Distilling

28.-(1) At least twelve hours before any distillation is commenced, notice in

writing shall be given to the Proper Authority of the intention to distil and of the

time at which the intended distillation will commence, and such notice shall be

operative only so long as the distillation is continuous.

(2) If this section is contravened, the distiller is liable on summary

conviction to a fine not exceeding fifty dollars.

Capacity of

vessel-how

ascertained.

Notice by distiller.

THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000

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Excise Regulation

29.-(1) If at any time it appears to the Comptroller that the quantity of spirits

produced by any distillery is less than nine-tenths of a gallon of spirits at proof

for each five degrees of attenuation on each hundred gallon of wash distilled,

the Minister may cause inquiry to be made, and if the distiller fails to show to his

satisfaction that the deficiency in production has legitimately arisen, he may

cause an officer to be specially employed to superintend the working of the

distillery.

(2) The expenses incurred by causing an officer to be employed as speci-

fied in subsection (1) shall be paid by the distiller, unless the officer reports that

the deficiency in production is not due to any wrongdoing on the part of the

distiller.

30.-(1) There shall not be mixed with or added to any spirit in a distillery any

substance which increases the gravity thereof and prevents the true strength

from being ascertained by Sykes’ hydrometer before an Excise Officer has

taken an account of the quantity of such spirits in the manner provided in sec-

tion 31.

(2) There shall not be mixed with or added to any low wines or feints in a

distillery any substance which increases the gravity thereof and prevents the

true strength from being ascertained by Sykes’ hydrometer, but nothing con-

tained in this section shall prevent the mixture in a retort of low wines or feints

with wash or with such other substance as may be necessary.

(3) If this section is contravened, the distiller is liable to a fine not ex-

ceeding five hundred dollars.

31. An Excise Officer may at any time take an account of the quantity of

wort, wash, low wines or feints found in a distillery and if the quantity of wort,

wash, low wines or feints found in a distillery is less than the quantity which

according to the account so taken ought to be therein, the distiller is liable to a

fine not exceeding five hundred dollars unless he satisfies the Comptroller that

the deficiency does not result from fraud.

Checking

quantity of

spirits produced

from wash.

Prohibition of

mixing spirits or

low wines with

other matters.

Checking of

quantity of wort,

etc., in distillery.

40 of 1961.

CAP. 53]

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Excise Regulation

32.-(1) Every distiller shall provide or cause to be provided at his distillery to

the satisfaction of the Proper Authority a secure spirit store completely di-

vided from the rest of the distillery of sufficient size to store all spirits distilled at

the distillery until they are lawfully removed from the distillery.

(2) Notwithstanding subsection (1), the Proper Authority may, in his

discretion, accept as a spirit store for the purposes of this Act any part of a

distillery, although that part is not divided or completely divided from the

rest of the distillery.

(3) Nothing shall be placed or kept in the spirit store except-

(a) spirits distilled at the distillery;

(b) packages intended for the removal or storage of such

spirits; and

(c) articles, including spirits, which the Proper Authority may in

writing allow to be kept in the spirit store.

(4) If this section is contravened, the distiller is liable on summary

conviction to a fine not exceeding one hundred dollars, and in addition any

spirits or other articles placed or kept in the spirit store in contravention of

this section shall be forfeited.

33. If any spirits are found in any part of a distillery other than the spirit

store or a receiver, they shall be forfeited and the distiller is liable on summary

conviction to a fine not exceeding five hundred dollars.

34.-(1) Spirits distilled at a distillery and delivered from the receiver by an

Excise Officer to the distiller or his agent shall be conveyed direct from the

receiver into the spirit store.

Spirit store.

Penalty for

keeping spirits

out of spirit store.

Conveyance of

spirits from

receiver to spirit

store.

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Excise Regulation

(2) If this section is contravened the spirits in respect of which it is contra-

vened shall be forfeited and the distiller is liable on summary conviction to a fine

not exceeding five hundred dollars.

Record Book and Stock Book

35.-(1) Every distiller shall provide and keep or cause to be provided and kept

at his spirit store a record book according to the form in the Second Schedule

or such other form as the Comptroller may prescribe from time to time, and

shall from time to time make or cause to be made in such book forthwith as the

respective operations proceed the entries which according to the form are re-

quired to be made therein by or on behalf of the distiller.

(2) Whenever an Excise Officer delivers to the distiller or his agent any

spirits from a receiver the distiller or his agent shall allow the Excise Officer to

enter in the record book the spirits so delivered by the Excise Officer and the

person receiving the spirits shall countersign the entry as an acknowledgment of

the receipt of the spirits.

(3) The distiller shall cause the record book to be produced for the inspec-

tion of any Excise Officer who shall ask for it and shall allow any Excise Officer

to make any entries therein or extracts therefrom which he may require to make

for the purposes of this Act.

(4) If any error is committed by the distiller or his agent in making any entry

required to be made by the distiller or his agent in the record book the incorrect

entry shall not be obliterated or erased but shall be cancelled by drawing a thin

line in ink through it and the distiller or his agent shall then make the correct

entry and initial it.

(5) If this section is contravened or if any fraudulent entry is made in the

record book by the distiller, his agent or employee, the distiller is liable to a fine

not exceeding five hundred dollars.

Record book.

Second

Schedule.

CAP. 53]

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Excise Regulation

36.-(1) Every distiller shall provide and keep or cause to be provided and

kept at his spirit store a stock book according to the form in the Third Sched-

ule or such other form as the Comptroller may prescribe from time to time,

and shall from time to time and simultaneously with the respective transactions

make or cause to be made in such book the entries which according to the

form are required to be made therein.

(2) The distiller or his agent shall, whenever required, allow any excise

officer to balance the stock book and to enter therein the details of the balanc-

ing.

(3) If the distiller or his agent commits an error in making any entry re-

quired to be made by or on behalf of the distiller in the stock book, the incor-

rect entry shall not be obliterated or erased but shall be cancelled by drawing

a thin line in ink through it and the distiller or his agent shall then make the

correct entry and initial it.

(4) If this section is contravened or if any fraudulent entry is made in the

stock book by the distiller, his agent, or employee, the distiller is liable to a

fine not exceeding five hundred dollars.

Returns

37.-(1) Every distiller shall on 31st March, 30th June, 30th September and

31st December in every year, or within fourteen days thereafter respectively,

deliver or cause to be delivered to the Proper Authority a quarterly return in

respect of his distillery containing a true account of all spirits which remained

on hand at the end of the preceding quarter, of all spirits manufactured and

disposed of during the quarter to which the return relates, and the balance of

spirits remaining on hand at the termination of such quarter.

Stock book.

Third Schedule.

Distillery returns-

when and how

made.

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Excise Regulation

(2) In the event of there being no spirits remaining on hand at the distillery

at the close of the preceding quarter and no spirits manufactured at the distillery

during the quarter to which any return relates, a nil return shall be forwarded to

the Proper Authority.

(3) Every return shall be in the prescribed form and shall be verified by a

statutory declaration made by the distiller or his agent.

(4) In this section the expression “spirits” shall not include spirits which at

the time when any such declaration is made are in a receiver.

(5) Any person who contravenes this section is liable to a fine not exceed-

ing five hundred dollars.

Spirit Store and Utensils

38.-(1) Every spirit store or other store room, place, vessel, utensil or fitting

used for the storage of spirits under this Act shall be secured with proper locks

and fastenings as may from time to time be directed by the Proper Authority.

(2) If the distiller fails to secure any spirit or other store room, place, ves-

sel, utensil, or fitting, or fails to keep it so secure, the Proper Authority may

provide the necessary locks and fastenings, and the cost thereof shall be paid

by the distiller on demand made by the Proper Authority.

(3) Where vats are provided in a distillery for the storage of spirits, each

vat shall have legibly painted thereon the number of the gallons it is capable of

containing, and shall be provided with a tap which shall be secured to the sat-

isfaction of the Proper Authority.

(4) The cover of each vat shall have in it a hole faced with metal, to the

satisfaction of the Proper Authority, in order that the quantity of spirits in each

vat may at any time be ascertained and determined by means of a graduated

dip rod which the distiller is hereby required to provide.

Securing of

spirit store and

utensils.

CAP. 53]

THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000

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Excise Regulation

39.-(1) Every distiller shall provide sufficient and just scales and weights as

directed by the Proper Authority and a standard imperial gallon measure for

the purpose of weighing, measuring and taking an account of the quantity of

the spirits in his spirit or other store, stock or possession, and of the contents

of any package used for the purpose of containing any such spirits.

(2) The scales shall be scales approved by the Proper Authority and ca-

pable of weighing twelve hundred-weight, and the weights shall be a complete

set of the imperial standard and capable of weighing not less than twelve hun-

dred-weight.

(3) The gallon measure, scales, and weights shall be submitted by the

distiller to an Excise Officer whenever he is required to do so by such officer

in order that their accuracy may be tested.

(4) The distiller shall maintain and keep the scales, weights, and gallon

measure in a proper and convenient place in his spirit store, and they shall be

at all times ready for the inspection and use of any Excise Officer.

(5) The distiller shall at all times permit any Excise Officer to use the scales,

weights, and gallon measure for the purpose specified in subsection (1), and

shall with his servants and workmen, whenever required by an Excise Officer,

weigh or measure or assist the Excise Officer in weighing or measuring, and in

taking account of any spirits as specified in subsection (1).

(6) If any distiller fails to comply with the requirements of this section he is

liable to a fine not exceeding one hundred dollars.

40. If any distiller-

(a) provides, or uses or permits to be used, any insufficient, false

or unjust scales, weights and measures, for the purpose

specified in section 39; or

Scales, weights

and measures.

Penalty for using

unjust scales, etc.

THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000

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Excise Regulation

(b) practises any device or contrivance by which any Excise

Officer may be prevented from, or hindered or deceived in

taking the just and true quantity, weight or measure of any

package,

he is liable to a fine not exceeding five hundred dollars and all such scales,

weights, and measures shall be forfeited.

41.-(1) Every distiller shall legibly cut, brand, or paint with oil colour on the

outside of one end of every movable package in his premises for keeping or

delivering spirits, and keep so cut, branded, or painted, the name of the distill-

ery, the progressive number of the package, commencing with No. 1 in each

year, with the last two figures of the year underneath, thus1/14, 2/14, the tare of

the package, and the number of gallons which the package is capable of con-

taining, and, if that number is less than eighty, the quarter or quarters of a gallon

of capacity above the number of entire gallons.

(2) If a distiller fails to comply with any requirement of this section, he is

liable to a fine not exceeding fifty dollars, and the package, together with any

spirits contained therein, shall be forfeited.

42. The Comptroller may grant relief to any distiller who proves actual loss

of spirits by reason of accident or malicious destruction of property, but no

relief shall be granted unless the distiller has at the time of the loss entered the

particulars thereof in his stock book, and has also on the discovery of the loss

forthwith given notice thereof to the Proper Authority.

Spirits in Store

43.-(1) Except with the permission in writing of the Proper Authority, no spirits

may be received into a distiller’s spirit store unless such spirits have been dis-

tilled in his distillery and conveyed directly from the still into the store or through

a locked receiver.

Marking

packages.

Loss of spirits-

power to grant

relief in certain

cases.

Storing of

spirits.

CAP. 53]

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Excise Regulation

(2) Except with the permission in writing of the Proper Authority, no spir-

its which have been removed from a distiller’s spirit store may be brought

back into the store unless it is shown to the satisfaction of the Proper Authority

that such spirits were brought back to the spirit store for unavoidable reasons

and that no fraud was intended.

(3) All spirits in a distiller’s spirit store must be filled into packages in the

prescribed manner.

(4) The capacity of each package shall be ascertained by weighing, mea-

suring or gauging such package with the spirits therein, and the prescribed

tables issued by the Comptroller for this purpose shall be used, and the quan-

tity ascertained thereby shall be deemed to be the true quantity.

(5) If any spirits are received into or found in a distiller’s spirit store in

contravention of this section, the distiller is liable to a fine not exceeding five

hundred dollars, and the spirits shall be forfeited.

44.-(1) Spirits shall not be removed from a distillery spirit store in any

quantity less than fifteen liquid gallons, except with the sanction of the

Proper Authority.

(2) Spirits shall not be removed from a distillery spirit store except to a

Queen’s warehouse or for consumption in the manner provided in this Act.

(3) Before removing any spirits from a distillery spirit store, the distiller

shall give not less than twelve hours’ notice in writing to the Proper Author-

ity specifying the time of such intended removal and the quantity to be

removed.

(4) An Excise Officer may re-weigh and test all spirits intended to be so

removed.

Removal of spirits

from store.

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Excise Regulation

(5) The packages in which spirits are removed may be either full or subject

to the regulations on ullage.

(6) If any spirits are removed from a distiller’s spirit store in contravention

of this section, the distiller is liable to a fine not exceeding five hundred dollars

and the spirits shall be forfeited.

45.-(1) An Excise Officer may from time to time take an account of the quan-

tity at proof of spirits in any distiller’s spirit store.

(2) If the quantity of spirits computed at proof found in a distiller’s spirit

store is less than the quantity which, according to the account so taken, ought

to be therein as shown by the distillery stock book, the distiller shall pay the

duty on the deficiency so found, but the distiller shall not be liable to pay such

duty if the deficiency does not exceed that allowed by section 5 (3).

46.-(1) All spirits in a distiller’s spirit store which have not been cleared for

consumption on payment of the appropriate duty shall, if so ordered by the

Proper Authority, be warehoused in a Queen’s warehouse within one month

from the time when such spirits have been manufactured and placed into pack-

ages.

(2) If any distiller fails to comply with the requirements of this section, he

is liable to a fine not exceeding two hundred and fifty dollars.

Redistillation

47. A distiller may, with the sanction of an Excise Officer, redistil or destroy

any refuse matter or sediment removed by him from his spirit store, receivers or

vats, and he shall enter in his stock book the quantity of spirits computed by the

Excise Officer at proof contained in such refuse matter or sediment on removal

from the spirit store, receivers or vats.

Taking of stock

in spirit store.

Warehousing of

spirits.

Redistilling of

refuse matters,

etc.

CAP. 53]

THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000

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Excise Regulation

48.-(1) If from any cause a still ejects wash from the worm instead of spirits,

and such wash flows into a spirit receiver and the spirits therein are thereby

spoiled, the Excise Officer shall allow the distiller to redistil such spoiled spir-

its.

(2) If from any cause low wines or feints pass into a spirit receiver and the

spirits therein are thereby spoiled, the Excise Officer shall allow the distiller to

redistil such spoiled spirits.

(3) If from any other cause proved to the satisfaction of an Excise Officer,

spirits at a distillery require to be redistilled, he may permit this to be done by

the distiller.

(4) Whenever spirits are redistilled they shall be mixed with wash in the

presence of an Excise Officer before being redistilled.

Accommodation for Excise Officer

49. Every distiller shall, to the satisfaction of the Proper Authority, provide

accommodation at his spirit store for an Excise Officer, and in default of so

doing, is liable to a fine not exceeding fifty dollars.

PART VI

Queen’s Warehouse

50. The Queen’s warehouses throughout Belize shall be the only ware-

houses under this Act for the receipt and storage of spirits without payment

of duty thereon.

51.-(1) On the arrival at the Queen’s warehouse of any spirits required to be

warehoused under this Act, the Excise Officer in charge of such Queen’s ware-

house shall take an account of the quantity and strength at proof of the spirits,

Redistilling of

spoiled spirits.

Accommodation

for Excise Officer.

Warehousing of

spirits.

Taking account,

etc., of spirits on

arrival at Queen’s

warehouse.

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Excise Regulation

and shall enter such account, with the mark and number of each package con-

taining the spirits, in a book to be kept by him for that purpose.

(2) Such Excise Officer shall deliver to the distiller or his agent a receipt in

the prescribed form under his hand, specifying the mark, number, and contents

of each package, and the several particulars so found by him, with the day of

the month and the year when such spirits were warehoused, the date and num-

ber of the permit under which the spirits were received, and the name of the

distiller warehousing the spirits, and the regauge certificate in the prescribed

form shall forthwith be forwarded by the Excise Officer to the Comptroller.

(3) If the quantity of spirits at proof received at a Queen’s warehouse in

any package is found deficient of the quantity of spirits at proof specified in the

permit the person on whose behalf the spirits were removed shall become charge-

able with the duty on the deficiency:

Provided that-

(a) the person shall not be chargeable with the duty if the defi-

ciency does not exceed the following quantities, that is to say,

from the time the spirits were drawn off from the spirit recei-

vers in the distillery until the spirits are received into a

Queen’s warehouse-

(i) two gallons of spirit at proof per cent. for the first

week;

(ii) one half gallon of spirit at proof per cent. for the next

two weeks; and

(iii) one gallon of spirit at proof per cent. per month for

the remainder of the period until the spirit is lodged in

the Queen’s warehouse; and

CAP. 53]

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Excise Regulation

(b) the person shall not be chargeable with the duty if the Comptroller

is satisfied that the deficiency is due to accident and not to fraud.

(4) Such duty shall be payable on the demand of the Proper Author-

ity.

(5) If any duty remains unpaid for ten days after the demand has

been made, the distiller is liable to a fine not exceeding fifty dollars, and any

of the spirits remaining may be disposed of by the Proper Authority in

satisfaction of the duty and penalty.

52. All spirits stored in a Queen’s warehouse shall, while in the ware-

house, be at the sole risk of the person warehousing such spirits, but if at

any time there should be any embezzlement, waste, spoil, leakage, or

destruction of any such spirits by or through the wilful misconduct or negli-

gence of any public officer acting under this Act, the damage caused by the

embezzlement, waste, spoil, leakage or destruction of the spirits shall be

made good to the person warehousing such spirits by the Financial Secre-

tary, in a manner as may be approved by the Minister.

53. There shall be charged upon all spirits stored in a Queen’s ware-

house, over and above any duties which may be due thereon, warehouse

rent at such rates as may from time to time be fixed by the Minister, and

such storage shall be paid previously to the removal of the spirits from the

warehouse.

54. If any spirits stored in a Queen’s warehouse are not removed within

three years from the date on which they were first deposited therein, or within

such further period as the Comptroller may direct, the Comptroller may, after

one month’s notice in the Gazette, sell such spirits by public auction, and

deduct from the proceeds of the sale the amount of warehouse rent due thereon,

and the balance of such proceeds, after payment of the duty due upon the

spirits, shall be paid to the owner thereof on his application.

Conditions under

which spirits are

held in Queen’s

warehouse.

Storage rates

payable upon

spirits in Queen’s

warehouse.

40 of 1963.

Limitation of

period for storage

of spirits in

Queen’s ware-

house.

40 of 1963.

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[CAP. 53 37

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Excise Regulation

55. The Proper Authority may permit the owner of any spirits stored in a

Queen’s warehouse to skip or shift such spirits into larger or smaller pack-

ages.

56.-(1) Any person desirous of removing any spirits stored in his name in a

Queen’s warehouse shall obtain from the Excise Officer in charge of the Queen’s

warehouse a memorandum setting forth-

(a) the number of packages in which the spirits are contained;

(b) the marks of each package;

(c) the quantity, denomination and strength of the spirits con-

tained in each package; and

(d) the amount of duty and warehouse rent payable thereon.

(2) The memorandum shall be delivered to the Proper Authority by the

person specified in subsection (2) and he shall supply the other particulars which

the permit is required to contain, and except in the case of spirits intended to be

removed to another warehouse the duty on such spirits shall at the same time

be paid to the Proper Authority who shall then, subject to this Act, issue a

permit for the removal of the spirits.

(3) Before any memorandum is granted as specified in subsection (2),

the Excise Officer in charge of the Queen’s warehouse shall weigh, measure

or gauge and test the spirits intended to be removed.

(4) This section shall not apply in the case of spirits removed from a

Queen’s warehouse for exportation.

57. Spirits may not be removed from a Queen’s warehouse on Sundays

or on such days as are public or bank holidays by law, nor on Saturdays

Power to permit

dealing with

spirits in

Queen’s

warehouse.

Time when

spirits may be

removed from a

Queen’s

warehouse.

Procedure on

removal of

spirits from a

Queen’s

warehouse.

CAP. 53]

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Excise Regulation

before seven o’clock in the forenoon or after two o’clock in the afternoon,

nor on other days before seven o’clock in the forenoon or after four o’clock

in the afternoon, except with the approval of the Proper Authority.

58.-(1) Any duty which may at any time be payable by law upon warehoused

spirits intended for consumption in Belize shall be paid previously to the re-

moval of such spirits from a Queen’s warehouse.

(2) Spirits removed from a Queen’s warehouse for exportation shall be

removed in accordance with any law or regulation for the time being in force

relating to Customs.

59. Spirits bonded in a Queen’s warehouse may be issued for ship’s

stores in such quantities and under such restrictions as any law or regulation

for the time being in force relating to Customs may prescribe.

60.-(1) Spirits shall not be removed from a spirit store until the duty on them

has been paid unless they are removed to a Queen’s warehouse, in accor-

dance with this Act and the regulations.

(2) Spirits shall not be removed from a spirit store except under and in

accordance with and accompanied by a permit.

(3) Except in the case of spirits intended for the distiller’s private con-

sumption and in other special cases a permit shall not be issued for the re-

moval of spirits from a spirit store in any package containing less than fifteen

liquid gallons and a permit shall not in any case be issued for the removal of

spirits from a spirit store in any package containing less than four liquid gallons

except when the spirit remaining in the spirit store as the balance of a distilling

period is less than four liquid gallons.

(4) A distiller desirous of removing spirits from a spirit store shall apply in

writing to the Proper Authority for a permit to remove such spirits setting forth

the particulars which under this Act or the regulations the permit is required to

Payment of duty

prior to removal.

Spirits for ship’s

stores.

Conditions and

procedure on

removing spirits

from a spirit store.

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[CAP. 53 39

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Excise Regulation

contain and shall, except in the case of spirits intended to be removed to a

Queen’s warehouse at the same time pay to the Proper Authority the duty on

such spirits, and the Proper Authority shall then, subject to this Act, issue a

permit for the removal of the spirits.

61.-(1) Spirits shall not be removed from a spirit store to a Queen’s ware-

house except in accordance with the regulations.

(2) Before any spirits are removed from a spirit store under a permit al-

lowing them to be removed to a Queen’s warehouse, the distiller, his attorney

or agent shall enter into a bond in the prescribed form with sureties approved

by the Proper Authority in a sum equal to twice the duty on the spirits to secure

the removal of the spirits to the Queen’s warehouse.

(3) The condition of the bond specified in subsection (2) shall be that-

(a) if within a time named in the bond the spirits are taken to

and stored in the Queen’s warehouse or otherwise ac-

counted for to the satisfaction of the Comptroller; or

(b) in the event of the spirits or any part of the spirits not being

taken to and stored in a Queen’s warehouse, if the duty on

the spirits or on so much of the spirits as is not taken to and

stored in a Queen’s warehouse or otherwise accounted for

to the satisfaction of the Comptroller is paid to the Comp-

troller,

the bond shall be void, but otherwise shall remain in full force.

(4) A distiller, his attorney or agent instead of entering into a bond as speci-

fied in subsection (2) on each occasion when spirits are intended to be re-

moved from the distiller’s spirit store to be taken to a Queen’s warehouse, may

enter into a general bond in the prescribed form with such sureties and in such

amount as the Comptroller may approve.

Procedure on

removal of

spirits from spirit

store to a

Queen’s

warehouse.

CAP. 53]

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Excise Regulation

(5) The condition of the general bond specified in subsection (4) shall be

that-

(a) if all spirits from time to time removed from the spirit store

under permits allowing them to be removed to a Queen’s

warehouse are within a reasonable time from the date of their

being so removed taken to and stored in the respective Queen’s

warehouses named in the said permits, or otherwise accounted

for to the satisfaction of the Comptroller; or

(b) in the event of any such spirits not being so taken and stored

or otherwise accounted for to the satisfaction of the Comp-

troller then, if the duty on all such spirits not so taken and

stored or otherwise accounted for is in each case within a

reasonable time from the date of the permit under which such

spirits were allowed to be so removed, paid to the Comp-

troller,

the bond shall be void, but otherwise shall remain in full force.

Permits

62. Spirits removed from a Queen’s warehouse after payment of the

duty on such spirits and spirits removed from one Queen’s warehouse to be

taken to and stored in another Queen’s warehouse shall be liable to forfei-

ture unless removed under a permit.

63.-(1) No spirits shall be received into the stock of any dealer unless such

spirits are accompanied by a permit or certificate.

(2) No spirits of any one kind or denomination amounting to or exceed-

ing in quantity one and one-half proof gallons shall be sent out, delivered or

removed from the stock of any dealer unless accompanied by a certificate.

Permit required on

removal of spirits

from Queen’s

warehouse.

Permit or certifi-

cate to accom-

pany receipt of

spirits.

THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000

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Belmopan, by the authority of

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[CAP. 53 41

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Excise Regulation

64. All spirits sent out, delivered, or removed or in the course of being sent

out, delivered, or removed in contravention of any of the provisions of this Act,

together with all horses, mules, donkeys, cattle, or other animals, motor ve-

hicles, carriages and ships made use of in conveying such spirits, shall be liable

to forfeiture, and any person who is concerned in the sending out, delivering, or

removal of such spirits or in whose possession such spirits are found, is liable to

a fine not exceeding five hundred dollars.

65. If any question arises as to the accuracy of the description of spirits

in a permit or certificate, the proof that the spirits correspond to the descrip-

tion shall lie on the owner or claimant of the spirits.

66. A permit shall be issued only by the Proper Authority.

67.-(1) A certificate shall only be issued by a dealer or his agent authorised

by him in writing.

(2) The Comptroller shall personally or through the Excise Officers supply

books of blank certificates to dealers who may apply for them and pay the

prescribed prices therefor and in each such book every blank form of certifi-

cate shall have a blank form of counterfoil annexed thereto and every blank

form of certificate shall be numbered consecutively commencing with the first

which shall be numbered 1 and the blank form of counterfoil annexed to every

blank form of certificate shall bear the same number as the blank form of certifi-

cate.

(3) No certificate shall be issued except a certificate taken from a book

so supplied and certificates shall only be used or issued in the order in which

they are numbered.

(4) Before a certificate is issued the person issuing the certificate shall cor-

rectly fill up in the blank form of counterfoil annexed to the certificate all the

particulars which under this Act or the regulations the certificate is required to

Penalty for

wrongful

removal, etc., of

spirits.

Proof of

accuracy of

permit or

certificate.

By whom permit

to be issued.

Certificates.

CAP. 53]

THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000

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Excise Regulation

contain so that the counterfoil may correspond with the certificate and shall

correctly date and sign the counterfoil.

(5) Whenever a certificate is issued the corresponding counterfoil shall be

allowed to remain in the book from which the certificate is detached.

(6) Any person issuing a certificate shall correctly date and sign the

same.

(7) Any person contravening this section or issuing a certificate which is

not in accordance with the facts or does not comply with this Act or the regu-

lations shall be liable to a fine not exceeding one hundred dollars.

(8) Every dealer shall cause every book containing any counterfoil or

counterfoils of certificates issued by him or his agent to be kept for the space

of one year at the least computed from the date of the last of such counterfoils,

and if any dealer fails to comply with this section he shall be liable to a fine not

exceeding fifty dollars.

(9) Every certificate shall be in the prescribed form and shall contain the

following particulars-

(a) the quantity and denomination of the spirits removed, sent out

or delivered;

(b) the number and description of the packages in which the

spirits are contained;

(c) the date of the removal, sending out or delivery;

(d) the name of the dealer by whom and a description sufficient

for identification of the premises from which the spirits are

removed, sent out or delivered;

THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000

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[CAP. 53 43

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Excise Regulation

(e) the name of the person to whom and a description sufficient for

identification of the premises or place to which the spirits are to

be removed, sent or delivered; and

(f) the mode of conveyance, and, if by water, the name and des-

cription of the ship, and the name of the master thereof.

68. A permit to remove from a Queen’s warehouse any spirits the duty on

which has been paid shall be in the prescribed form and shall contain the fol-

lowing particulars-

(a) the number of the packages in which the spirits are contained;

(b) the marks of each such package and the quantity and de-

nominations of the spirits contained in each package;

(c) a description sufficient for identification of the Queen’s

warehouse from which the spirits are removed;

(d) the mode of conveyance, and, if by water, the name and

description of the ship and the name of the master thereof;

(e) the name and place of residence of the owner of the spirits;

and

(f) the name of the person to whom and a description sufficient

for identification of the place to which the spirits are to be

removed.

69.-(1) Any person who-

(a) sends out, delivers, removes or receives any spirits required

to be accompanied by a permit or certificate without a permit

or certificate; or

Form of permit

for removal of

spirits from a

Queen’s

warehouse.

Penalty for

wrongful

delivery, etc., of

spirits.

CAP. 53]

THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000

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44

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Excise Regulation

(b) sends out, delivers, removes or receives any spirits in

quantity greater than, or differing in denomination or strength

from, that expressed in the permit or certificate accompany-

ing such spirits; or

(c) uses any permit or certificate, or causes or suffers any permit

or certificate to be used for any purpose other than that

accompanying the removal and delivery of the spirits therein

described; or

(d) produces, or causes or suffers to be produced, to any

person any permit or certificate as having been received

with spirits other than those therein described; or

(e) in any manner uses, or causes or suffers to be used, any

permit or certificate so that any account of spirits kept or

checked by an Excise Officer may be frustrated or evaded,

is, in addition to any other penalty or forfeiture, liable to a fine not exceeding

five hundred dollars.

(2) If any distiller or dealer commits an offence against this section, he

shall forfeit his licence, and no new licence shall be granted to him for the

remainder of the year for which such forfeited licence would have been in

force.

Dealers

70.-(1) Any Excise Officer may at any time take an account of the quantity

and strength of spirits in the stock or possession of any dealer, and call for and

inspect all stock books, certificate books, permits and certificates, sale books,

bills of parcel, bills of sale, receipts, accounts and writings, such as are or

ought to be kept by dealers of spirits.

Taking account,

etc., of spirits in

possession of

dealer.

THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000

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[CAP. 53 45

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Excise Regulation

(2) If the quantity of spirits computed at proof found on taking the account

exceeds the quantity which ought, according to the stock book of the dealer, to

be in his possession, the excess shall be forfeited, and the dealer is liable to a

fine not exceeding five hundred dollars.

(3) The dealer shall not be liable to any penalty under this section if he

satisfies the Proper Authority that the excess is not due to fraud.

PART VII

Miscellaneous Provisions

Seizures

71.-(1) Where anything is liable to forfeiture under this Act it may be seized by

any officer.

(2) Where any spirits or materials for the manufacture of spirits are liable to

forfeiture under this Act, all packages of whatever description containing such

spirits or materials shall also be liable to forfeiture.

72.-(1) Everything seized as forfeited under this Act shall be deemed and be

taken to be forfeited as fully and effectually as if the thing had been condemned

by a competent court, and shall be disposed of in a manner as the Comptroller

may direct, unless the person from whom the thing has been seized or the owner

of it, or any person authorised by him, shall within one month after the seizure,

give notice in writing to the Comptroller that he claims such thing.

(2) If anything is seized for any cause of forfeiture under this Act and it is

alleged that such thing is not liable to forfeiture, the proof thereof shall be on the

owner or claimant of the thing.

Seizure and

forfeiture.

Provisions

relating to

seizures.

CAP. 53]

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Excise Regulation

(3) The Comptroller may order delivery of anything seized to the owner

or claimant on his entering into a bond in double the value of the thing with two

or more sufficient sureties, to be first approved of by the Comptroller, with

condition that in the event of the thing seized being condemned, the single

penalty of the bond with all costs and expenses shall be forthwith paid to the

Proper Authority who shall thereupon cancel and deliver up the bond.

(4) If a question arises whether any person is authorised to detain or seize

anything under this Act, evidence by that person of his authority to detain or

seize such thing shall, unless the contrary is proved, be deemed sufficient with-

out the production of any commission or warrant.

(5) The claim to anything seized under this Act shall be heard and deter-

mined in a summary way before a magistrate.

73. The Minister may direct any articles whatever seized under this Act to

be delivered to the owner or owners thereof, whether condemnation has taken

place or not, and also to mitigate and remit any penalty or fine or any part of

any penalty or fine incurred under this Act, or to release from confinement any

person or persons committed under this Act, on such terms and conditions as

to the Minister appears to be proper.

74.-(1) All things seized under this Act for whatever cause shall be sold by

public auction and such sale shall be conducted by the Proper Authority or by

any person appointed by him for that purpose and the party conducting the

sale shall not for that purpose require an auctioneer’s licence.

(2) Spirits so offered for sale shall not be sold for less than the amount of

the duty for the time being payable thereon.

75. Notwithstanding anything contained in the Intoxicating Liquor Licens-

ing Act, no licence shall be granted for the sale of spirits by retail on any estate

on which spirit is made, nor within two miles of any such estate, except in the

case of any town which may be within such two miles.

Restoration of

things seized.

40 of 1963.

Disposal of things

seized.

Proviso as to

licences under

Intoxicating

Liquor Licensing

Act.

CAP. 150.

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[CAP. 53 47

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Excise Regulation

General Offences

76.-(1) Any person who-

(a) removes any wort, wash, low wines or feints or spirits from

the premises of a distiller, contrary to this Act; or

(b) knowingly buys or receives any wort, wash, low wines or

feints or spirits so removed from the premises of a distiller;

or

(c) removes, throws away, destroys or causes to be removed,

thrown away or destroyed any wort, wash, low wines or

feints or spirits in order to prevent or impede any search for

or seizure of such wort, wash, low wines or feints or spirits,

is liable to a fine not exceeding five hundred dollars.

(2) All such wort, wash, low wines or feints or spirits so removed shall

be forfeited.

(3) Any officer may without warrant arrest any person found committing

an offence against this section.

77. Any person who, without the sanction of the Proper Authority, wilfully

breaks, damages, or in any manner whatever tampers or interferes with any

distillery apparatus is liable to a fine not exceeding five hundred dollars.

78. Any person who knowingly sells or delivers, or causes to be sold and

delivered, any spirits to the end that they may be unlawfully retailed, or con-

sumed, or carried into consumption is, in addition to any other penalty or forfei-

ture, liable to a fine not exceeding five hundred dollars, and the spirits shall be

forfeited.

Unlawful

removal of wash,

etc.

Tampering with

distillery

apparatus.

Sale of spirits

for unlawful

purpose.

CAP. 53]

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Excise Regulation

79. Any person who knowingly receives, buys, or procures any spirits

from a person not having lawful authority to sell or deliver such spirits, is

liable to a fine not exceeding five hundred dollars, and the spirits shall be

forfeited.

80. If any person knowingly buys or receives, or has in his possession,

any spirits after they have been removed from the place where they ought to

have been charged with duty and before the duty payable thereon has been

paid or secured to be paid, or the spirits have been condemned as forfeited,

he shall forfeit the spirits and is liable to a fine not exceeding five hundred

dollars.

81. Any person who-

(a) counterfeits or falsifies, or wilfully uses when counterfeited

or falsified, any permit or certificate or other document

required for the removal or shipping of spirits; or

(b) by any false statement, procures any document to be made

for any purpose; or

(c) forges or counterfeits any certificate, declaration, or other

document required to be made by this Act or by the regula-

tions; or

(d) knowingly utters or publishes any such forged or counter-

feited certificate, declaration, or other document,

is guilty of a misdemeanour.

82. Any person who-

(a) assaults any officer acting under this Act or any person

acting in his aid; or

Unlawful pur-

chase of spirits.

Purchase, etc., of

spirits on which

duty has not been

paid.

Counterfeiting

permit, etc.

Forcibly oppos-

ing execution of

this Act.

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[CAP. 53 49

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Excise Regulation

(b) assaults any officer who has seized, or is about to seize, or

examine, anything as forfeited under this Act; or

(c) forcibly opposes, or offers or threatens to oppose any officer

in the execution of any of the powers conferred by this Act; or

(d) rescues any offender arrested or thing seized under this Act

or prevents the arrest of any such offender or the seizure of

any such thing,

is liable to a fine not exceeding five hundred dollars, or to imprisonment for a

term not exceeding six months.

83. Any person who, in or with reference to any matter under this Act-

(a) offers, gives or promises to give, directly or indirectly, any

reward to any officer or person employed in the execution of

this Act in respect of the performance or non-performance by

any such officer or person of his duties; or

(b) agrees with or proposes to any such officer or person to do

or permit to be done anything in contravention or evasion of

this Act or of his duty; or

(c) being such an officer or person-

(i) receives, except as provided by section 88, any

reward in respect of the performance or non-

performance of his duty or employment; or

(ii) by any wilful act, neglect or default, does or per -

mits, or agrees to do or permit, anything in contra-

vention or evasion of this Act or of his duty,

Corruption of

officer.

CAP. 53]

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Excise Regulation

is liable to a fine not exceeding five hundred dollars, or to imprisonment for a

term not exceeding six months.

84. If any person obstructs, hinders, or molests any officer in the execu-

tion of his duty under this Act or any person acting in his aid, he is liable to a

fine not exceeding five hundred dollars, or to imprisonment for a term not

exceeding six months, and if that person is a distiller or a dealer, the Minister

may suspend or revoke his licence.

85. Any person, except a distiller, who sells or disposes of spirits at a

price lower than the amount of duty imposed by law on such spirits, or gives

away spirits under circumstances which may reasonably lead to the suspicion

that the duty on such spirits has not been paid, is liable, unless he proves that

the duty on any such spirits has been paid, to a fine not exceeding two hundred

and fifty dollars together with forfeiture of such spirits.

86. Any person who contravenes any provision of this Act for which no

penalty is specifically provided is liable to a fine not exceeding five hundred

dollars.

87. Any officer may without warrant apprehend any person whom he has

reasonable grounds for suspecting to be liable to a penalty under sections 10,

78, 79, 80, 82, 84, 93 and 94.

88.-(1) All fines, penalties or forfeitures recovered under this Act shall be paid

into the Treasury to the credit of the Consolidated Revenue Fund.

(2) The Minister may order the payment of any expenses incurred in con-

nection with the recovery of any fine, penalty or forfeiture, and may order the

payment to the informer of a sum not exceeding one-third of the net proceeds,

and to the officer or officers concerned in the recovery a sum not exceeding

one-third of the net proceeds or, if there be no informer, a sum not exceeding

one-half of the net proceeds.

Obstruction of

officer.

Penalty in certain

cases where

spirits sold or

given away.

Contravention of

this Act not

specially pro-

vided for.

Power to appre-

hend without

warrant.

Disposal of fines,

etc.

40 of 1963.

40 of 1963.

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[CAP. 53 51

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Excise Regulation

Powers of Officers

89. Any Excise Officer may at any time, either by day or by night, after

request, enter any part of a distillery in order to search for, examine, gauge and

take an account of any distillery apparatus therein, and also of any spirits or

materials for the manufacture of spirits.

90. Any Excise Officer may at any time during business hours enter any

part of the premises of any dealer and search for, examine, gauge, and take an

account of any spirits in his stock or possession.

91. Any Excise Officer may at any time, either by day or by night, after

request, search for any pipe, cock, conveyance or utensil in any distillery and

turn any such cock, and examine whether the pipe or conveyance conveys or

conceals any spirits or any materials for the manufacture of spirits, so as to

prevent a true account thereof from being taken and may break up or cut away

any such pipe or conveyance.

92.-(1) It shall be lawful for any Excise Officer or any person acting under the

direction of the Minister, having a writ of assistance under the hand of a Judge

of the Supreme Court and the Seal of the Supreme Court, or any warrant

issued by a justice of the peace, or for the Proper Authority without such writ

of assistance or warrant, to enter into, and search, any house, shop, cellar,

warehouse, room or other place, and, in case of resistance, to break open

doors, chests, trunks and other packages, and there to seize any apparatus,

spirits or materials for the manufacture of spirits, unlawfully kept or deposited

in any such house, shop, cellar, warehouse, room or other place.

(2) All distillery apparatus, spirits, and materials for the manufacture of

spirits so seized shall be forfeited and the owner or the person found in charge

of any such distillery apparatus, spirits, or materials shall be liable to a fine not

exceeding five hundred dollars.

Power of entry

and examination

by officer of

distillery.

Power of entry

and examination

of dealer’s

premises.

Powers to

search for pipe,

etc.

Power to enter

and search for

illicit distillery

apparatus.

40 of 1963.

CAP. 53]

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Excise Regulation

93.-(1) Any officer may at any time, either by day or by night, go on board any

ship in any port, river or creek of Belize, or within three miles of the coast

thereof, and take an account of any spirits found on board such ship and

demand and examine the permit or certificate or other prescribed document

for the removal of such spirits and if any spirits are found on board of such ship

without a permit or certificate, or do not correspond with the particulars set

forth in the permit or certificate, such spirits are liable to forfeiture together

with the ship, and the master of the ship is liable to a fine not exceeding five

hundred dollars.

(2) Any officer may also in a like manner go on board any such ship and

search for any distillery apparatus, and if any distillery apparatus is found,

otherwise than in course of lawful conveyance, it shall be forfeited, together

with the ship, and the master of the ship shall be liable to a fine not exceeding

five hundred dollars.

94.-(1) Any officer may at any time either by day or by night detain any person

or any horse, mule, donkey, cattle or other animal, or any cart, carriage, truck,

wagon or other vehicle, by whom or on or in which any spirits are, or are

suspected of being carried or conveyed, and may examine any parcel, pack-

age or thing which is being carried or conveyed by such person, animal or

vehicle, and if any spirits are found otherwise than in lawful conveyance, such

spirits shall be forfeited, together with any horse, mule, donkey, cattle or other

animal and any cart, carriage, truck, wagon or other vehicle made use of in

conveying such spirits, and any person who is concerned in the sending out,

delivery, removal or conveyance of such spirits is liable to a fine not exceeding

five hundred dollars.

(2) Any person carrying any parcel, package or thing, or any person who

is in charge of any horse, mule, donkey, cattle or other animal, or of any cart,

carriage, truck, wagon or other vehicle by or on which any parcel, package or

thing is being carried who refuses to stop when required by such officer to do

so shall be liable to a fine not exceeding one hundred dollars.

Power to enter

ship and take

account of spirits,

etc.

Power to examine

vehicles.

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[CAP. 53 53

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Excise Regulation

95. Every distiller or master of a ship shall, when so required by an officer,

give reasonable assistance in taking an account of the spirits in his stock or

possession, or in taking samples of such spirits, and shall, for any refusal or

neglect so to assist, be liable to a fine not exceeding one hundred dollars.

96. Where any power is, by or under this Act, given to an officer, that

power may be exercised by the officer either alone or in conjunction with such

assistance as he may think fit to employ.

Informers

97. On the commission of any offence against this Act the offender who,

before any information is laid or complaint made against him in respect of such

offence, first discovers and informs against any other offender, shall on the con-

viction of the person against whom the information is given, be discharged and

acquitted from all penalties or disqualifications under this Act to which, at the

time of giving the information, he may be liable by reason of the offence com-

mitted by him and the evidence of such informing party shall on trial at law

touching such offence be admitted to prove the facts thereof or relating thereto.

Procedures

98. Before the commencement of any proceedings for the recovery of any

fine, penalty or forfeiture under this Act, the Minister may, if he is satisfied that

such fine, penalty or forfeiture was incurred without any intention of fraud, or

that it is inexpedient to continue any proceedings which may have been com-

menced, direct that all proceedings or further proceedings as the case may be,

shall be stopped as well with respect to the share of such fine, penalty, or

forfeiture to which any officer or informer may be entitled as to the proportion

payable into the Treasury for the use of the public.

Assistance in

taking account

of spirits.

Power of officer

to employ

assistants.

Discharge of

informer in

certain cases.

Power to stop

proceedings in

certain cases.

CAP. 53]

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Excise Regulation

99.-(1) Any penalty for an offence against or any sum of money due under this

Act may be sued for and recovered by any Excise Officer upon summary

conviction.

(2) A magistrate shall have full power to hear and determine any informa-

tion or complaint in the case of any such penalty or sum of money, or in the

case of any forfeiture, whatever may be the amount or value thereof.

100. Where a distiller or dealer is by this Act made liable to any penalty or

forfeiture for any act, default or omission, such liability shall attach to the dis-

tiller or dealer, whether the act, default or omission is done or made by the

distiller or dealer personally or by some person employed by him for the pur-

pose of his business, provided that in the latter case it appears that the act,

default or omission has presumably occasioned benefit to the distiller or dealer

and it does not appear that it was done or made by such person through

unintentional carelessness, or ill-will to the distiller or dealer.

101. For the purpose of recovering any penalty or forfeiture incurred by a

distiller, all distillery apparatus (not being the property of the Government)

used by the distiller for the purpose of his business, and spirits and materials

for the manufacture of spirits in his possession or under his control, shall be

deemed to be the property of such distiller.

102.-(1) In any case of any information or complaint under this Act, it shall not

be necessary to negative any exception or proviso that there may be in favour

of the defendant, but the onus of proving such exception or proviso shall lie on

the defendant.

(2) In any such information or complaint, it shall be lawful to state any

number of offences not exceeding six, providing that the interval of time be-

tween the commission of the first and the last of such offences does not ex-

ceed twelve months.

Recovery of

penalties, etc.

Liability of

distiller or dealer

for act, default or

omission of

servant.

Liability to

distress of

distillery appara-

tus, etc.

Special provision

as to information

or complaint.

THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000

Printed by the Government Printer,

No. 1 Power Lane,

Belmopan, by the authority of

the Government of Belize.

[CAP. 53 55

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Excise Regulation

103. Where any document is required to be made or delivered for the pur-

pose of this Act, such document shall in all respects be deemed prima facie

evidence of the truth of any matter therein stated.

104. Whenever any person in charge of an estate is convicted of having

sold, disposed of, or removed any spirits therefrom contrary to this Act, it shall

be lawful for the convicting magistrate at the time of such conviction, or any

magistrate at any time thereafter, upon production of such conviction, or a cer-

tified copy thereof, and on a certificate of the proper officer or other proof that

the duties on the spirits are due and unpaid, to issue to any Excise Officer a

warrant under his hand, authorising him to distrain for such duties upon any

goods and chattels the property of the person so convicted, and the Excise

Officer may, if necessary, break open any outer door or enclosure in the day

time for the purpose of making any such distress.

105.-(1) The Excise Officer, after keeping any goods and chattels so distrained

for ten days, unless sooner redeemed, shall sell them at public auction after due

notice, or a sufficient portion thereof to satisfy the unpaid duties and the ex-

pense of the distress and sale, and shall restore the surplus, if any, to the party

on whom or on whose estate the distress has been made.

(2) It shall not be necessary for any person authorised to sell at public

auction any goods seized, to be licensed as an auctioneer.

Regulations and Forms

106.-(1) The Minister may from time to time make regulations for the better

carrying out of this Act.

(2) There may be annexed to any breach of the regulations a penalty not

exceeding two hundred and fifty dollars as the Minister may think fit.

Documents to

be prima facie

evidence.

Distress for duty

on conviction.

Sale of goods

and chattels

distrained.

Regulations.

40 of 1963.

CAP. 53]

THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000

Printed by the Government Printer,

No. 1 Power Lane,

Belmopan, by the authority of

the Government of Belize.

56

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Excise Regulation

FIRST SCHEDULE

[Section 24]

1. The following vessels must be erected to the satisfaction of the

Proper Authority before a still is licensed and must thereafter be kept to

the like satisfaction during the continuance of the licence-

(a) one test case;

(b) one spirit receiver;

(c) one low wines or feints receiver; and

(d) one pump where necessary,

but a distiller may provide in addition as many more receivers for spirit or

for low wines or feints as he may desire to do.

2. The vessels must be erected in accordance with the following-

(a) the test case must be connected with the worm of the con-

denser of the still in such a manner that all spirit, low wines, or

feints running from such worm must pass through the test case;

(b) the test case must be fitted with a discharge pipe connected

by a two-way cock or by two separate cocks of a bore as

prescribed by the Proper Authority, with closed metal pipes

leading to the spirit receiver and to the low wines or feints

receiver;

(c) the Proper Authority may require any test case to be fitted

with an overflow pipe of not less than three inches bore lead-

ing directly to the low wines or feints receiver;

THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000

Printed by the Government Printer,

No. 1 Power Lane,

Belmopan, by the authority of

the Government of Belize.

[CAP. 53 57

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Excise Regulation

(d) the spirit receiver or receivers must be of sufficient capacity to

contain not less than the products of four days’ distillation of

spirit, but in cases where the Proper Authority considers it

desirable he may require them to be of a greater capacity or

permit them to be of a lesser capacity;

(e) every spirit receiver must be a close covered vessel, and ex-

cept as specified in paragraph (f) must not have any opening

or communication with any other vessel or utensil except any

other receiver with which it must be connected with a closed

metal overflow pipe;

(f) every receiver must have a hole cut in its cover and faced with

metal of the form and size prescribed by the Proper Autho-

rity, and such hole must be supplied with a cover secured and

kept secured to his satisfaction;

(g) every receiver must have fixed to it a graduated guage glass;

the glass and its fittings must be securely and completely en-

closed in a metal or wooden case with a properly protected

glass front;

(h) every test case and receiver must be made, placed and fixed

to the satisfaction of the Proper Authority;

(i) every cock, valve, or pump attached to any part of the still,

test case or receivers or to any pipes in connection therewith,

must be constructed in the manner prescribed by the Proper

Authority;

(j) all spirits must run through closed metal pipes directly from

the test case to the spirit receiver;

CAP. 53]

THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000

Printed by the Government Printer,

No. 1 Power Lane,

Belmopan, by the authority of

the Government of Belize.

58

[ ]

Excise Regulation

(k) low wines or feints must run through closed metal pipes di-

rectly from the still or test case to the low wines or feints re-

ceiver and from there all low wines or feints must pass directly

through closed metal pipes to a locked receptacle or to the

still for redistillation;

(l) every retort of any still must be fitted with a discharge pipe

leading directly to the body of the still or to a locked recep-

tacle; and

(m) in the case of every still, except when otherwise authorised

by the Proper Authority, no pipe must lead directly to or

from the worm of a still and every manhole, discharge pipe,

cock or valve of any still must be constructed and secured to

the satisfaction of the Proper Authority.

THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000

Printed by the Government Printer,

No. 1 Power Lane,

Belmopan, by the authority of

the Government of Belize.

[CAP. 53 59

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Excise Regulation

SECOND SCHEDULE

[Section 35]

Record Book

PERIOD FROM TO

WASH ACCOUNT SPIRIT ACCOUNT

Wash set up Wash attenuated Spirit Manufactured

a. To be filled in by the proper officer when delivering spirit from receiver to distiller.

b. To be filled in by or on behalf of the distiller as the respective operations proceed.

. b

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f o

erutangi S

CAP. 53]

THE SUBSTANTIVE LAWS OF BELIZE REVISED EDITION 2000

Printed by the Government Printer,

No. 1 Power Lane,

Belmopan, by the authority of

the Government of Belize.

60

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Excise Regulation

THIRD SCHEDULE

[Section 36]

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