L.R.O. 1/2012
LAWS OF GUYANA
SPIRITS ACT
CHAPTER 82:24
Act
1 of 1905
Amended by
32 of 1905
15 of 1911 4 of 1913 7 of 1914
32 of 1915 18 of 1917 23 of 1918 17 of 1924 27 of 1924 34 of 1930 22 of 1931 15 of 1935
10 of 1936
26 of 1937
15 of 1940
33 of 1952
66 of 1952
4 of 1972
20 of 1973
5 of 1984
25 of 1992
Current Authorised Pages
Pages
(inclusive)
Authorised
by L.R.O.
1 – 110 ... 1/2012
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Index
of
Subsidiary Legislation
Page
Spirit Warehouse Notice 83
(Gaz. 1/10/1966, Nt. 429A; Gaz. 26/7/1952, Nt. 1296;
Gaz.1/10/1966A, Nt. 429A; Gaz. 15/9/1956, Nt.
1667; Gaz. 18/10/1952, Nt. 1787; Gaz. 18/9/1948,Nt.
1393; O. in C. 40/1943; Gaz. 9/11/1968, Nt. 476B;
Gaz.24/ 1/ 1948, Nt.129; Gaz. 23/12/1950, Nt. 2020;
Gaz. 26/7/1952, Nt. 578 D; Gaz.1/10/1966, Nt. 429A;
Gaz. 15/8/1953, Nt. 1425; Gaz. 1/10/1966, Nt.429A)

Methylation Order 89
(O. 45/1942, 16/1945, 1/1967, 4 of 1972,49/1977, 23/1992)
Distillery Regulations 91
(Reg.3/10/1905, 31/1953, 23/1968)
Note
on
Revision
This Act was extended to the Exclusive Economic Zone by the Exclusive Economic Zone
(Extension of Enactments) Order, 8/1992).
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CHAPTER 82:24
SPIRITS ACT
ARRANGEMENT OF SECTIONS
SECTION
1. Short title.
2. Interpretation.
3. Liability of persons keeping or using certain articles.
PART I
ADMINISTRATION
4. Powers and functions of the Commissioner.
5. Prohibition of officer being interested in sale of spirits.
PART II
LICENCES FOR DISTILLATION
6. Licence to be obtained for distillery apparatus.
7. (1) Application for licence and particulars.
(4) Penalty for false description.
8. Issue of licence.
9. Duration of licence.
10. Register of licences for distillation to be kept.
11. Distilling spirits without licence.
12. Erection of distillery on premises not licensed.
13. Forfeiture or suspension of licence.
14. Power to grant special licence for purposes of scientific research.
15. Prohibition against making or keeping wash unless licensed.
LICENCES FOR MAKING, REPAIRING, OR KEEPING STILLS
16. No one to keep, make, or repair stills without a licence.
PART III
REGULATION OF DISTILLERIES
Construction of Stills
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SECTION
17. Description of still.
Form of Entry
18. (1) Making entry of premises and vessels. Particulars.
(5) Penalty for incorrect particulars.
Distilling
19. Notice by distiller of distilling operation.
20. Taking samples of wash.
21. Checking quantity of spirits produced from wash.
22. Prohibition of mixing spirits or low wines with other matters.
Distillery Charge Book
23. (1) Charge book.
(5) Penalty for default.
(6) Penalty for erasing error.
24. Stock book.
25. Transmission of certified copy of entries in record book.
26. Warehousing spirits.
Spirit Store and Utensils
27. Spirit store and storing of spirits.
28. Locks and fastening of store.
29. Receivers in store.
30. New distilleries.
31. Furniture of store.
32. Marking packages.
33. Grant of relief in case of loss in certain cases.
34. Use of spirits in fortifying colouring matter.
Colouring Matter
35. Testing colouring matter.

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SECTION
Spirits in Store
36. Storing spirits.
37. Removal of spirits from store.
38. Taking stock of spirits in store.
39. Distilling bottoms of receiver.
40. Re-distilling spoiled spirits.
PART IV
SPIRIT WAREHOUSES
41. Power to appoint spirit warehouses.
42. Payment of duty.
43. Taking account of spirits on arrival at warehouse.
44. Conditions under which spirits are held in warehouse.
45. Storage rates payable upon spirits in warehouse.
46. Limitation of period for storage in warehouse.
47. Power to permit dealing with spirits in warehouse.
48. Ascertaining liquid quantity.
49. Payment of duty on spirits for consumption.
50. Procedure on removal of spirits from warehouse.
51. Spirits for ships’ stores.
52. Shipping or clearing for consumption spirits without bonding.
53. Books to be kept at warehouse.
PART V
SALE, REMOVAL AND EXPORTATION OF SPIRITS
Sale of Spirits
54. Minimum quantity of spirits to be sold by distiller.
55. Explanation of sale by retail.
Removal of Spirits
56. General provisions relating to permits and certificates.
57. Issue and particulars of certificate.
58. (1) Dealing with spirits without permit or certificate, or improperly
using permit or certificate.
(3) Forfeiture.
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SECTION
59. Security for removal of spirits from distillery to warehouse.
60. Giving bond to cover removal of spirits from distillery to
warehouse.
Exportation of Spirits
61. Removal and shipping of spirits for exportation.
Dealers and Retailers
62. Making entry of room and utensils used by dealer or retailer.
63. Marking packages used for spirits.
64. Marking quantity of spirits in package in certain cases.
65. (1) Taking account of spirits in stock of dealer or retailer.
(2) Penalty for excess.
66. Taking sample for analysis.
Stock Book
67. Stock book of dealer or retailer.
68. Offences by dealer or retailer.
69. Correction of error in stock book.
PART VI
METHYLATED SPIRITS
70. Saving as to methylated spirits.
71. Exemption of methylated spirits from duty.
72. Persons authorised to methylate.
73. Persons authorised to supply methylated spirits.
74. Places of methylation.
75. Materials and mode of methylation.
76. Supply and receipt of methylated spirits.
77. Stock account of methylated spirits.
78. (1) Rules to be observed by retailer of methylated spirits.
(2) Circumstances in which more than 227 litres of methylated spirits
may be sold or bought.
79. Powers of entry, inspection and sampling.
80. Unlawful supply of methylated spirits.
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SECTION
81. Unlawful possession of methylated spirits.
82. Preparation or sale of methylated spirits as or for beverage or
medicine.
83. Suspension or revocation of licence.
PART VII
MISCELLANEOUS PROVISIONS
Seizures
84. Seizure of thing forfeited.
85. Provisions relating to seizures.
86. Restoration of thing detained or seized.
87. Costs in action relating to detention or seizure.
88. Mode of conducting sale of thing seized.
General Offences
89. Penalty for unlawful possession of spirits.
90. Unlawful removal of wash, low wines, feints or spirits.
91. Tampering with distillery apparatus.
92. Selling spirits at a price less than the duty.
93. Sale of spirits for unlawful purpose.
94. Unlawful purchase of spirits.
95. Purchase or receipt of spirits on which duty has not been paid.
96. Counterfeiting documents.
97. Forcibly opposing execution of excise law.
98. Corruption of and by officer.
99. Obstruction of officer.
100. Peace officer not aiding.
101. Contravention of excise law not specially provided for.
Powers of Officers
102. Power of entry and examination by officer.
103. Power to search for apparatus.
104. Entry and search for illicit distillery apparatus and spirits.
105. Entry upon vessel and taking account of spirits.
106. Power to detain suspected person.
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SECTION 107. Entry upon premises of railway company and examination.
108. Entry upon premises of dealer and inspection of spirits.
109. Duty of distiller, dealer or master to assist officer.
110. Employment of assistants.
111. Arrest without warrant of offenders in certain cases.
Informers
112. Discharge of informer in certain cases.
113. Rewards to informers.
Procedure
114. Recovery of penalty or sum of money.
114A. Power to accept compensation for offences.
115. Liability of distiller or dealer for act, default, or omission of servant.
116. Liability to distress of distillery apparatus and materials.
117. Procedure on taking sample for analysis.
118. Special provisions as to complaint.
119. Documents to be prima facie evidence.
120. Onus of proof as to spirits.
121. Weights and measures.
122. Entries in indelible material.
123. Procedure and appeal.
Saccharometer and Hydrometer
124. Mode of determining gravity of wash.
125. Mode of ascertaining strength of spirits.
126. Testing strength of spirits in case of obscuration by colouring matter.
127. Testing accuracy of hydrometer and saccharometer.
Regulations and Forms
128. Regulations and forms.
SCHEDULE – Regulation of distilleries.
_________________________
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1929 Ed.
c. 110
1953 Ed.
c. 319 _______________________________________________________
1 of 1905 An Act to consolidate and amend the Laws relating to the
manufacture, storage, conveyance and sale of spirits.
[2ND OCTOBER, 1905]
Short title.

Interpretation.
[15 of 1935
10 of 1936
33 of 1952
66 of 1952
4 of 1972
20 of 1973
25 of 1992]
c. 65:01
1. This Act may be cited as the Spirits Act.
2. (1) In this Act—
“alcohol” means ethyl alcohol;
Commissioner” means the Commissioner-General of the
Revenue Authority appointed under the Revenue
Authority Act and includes —
(a) any officer of the Revenue
Authority acting in the performance
of his duties;
(b) any mines officer within the meaning
of the Mining Act, authorised in
writing by the Commissioner to
perform any of the functions
conferred on the Commissioner by
this Act; and
(c) any district commissioner authorised
in writing by the Commissioner to
perform any of the functions
conferred on the Commissioner by
this Act;
“dealer” means the holder of an off-licence granted under the
CHAPTER 82:24
SPIRITS ACT
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authority of the Intoxicating Liquor Licensing Act;
“distiller” means anyone to whom a licence is granted under
this Act to have, keep, or make use of, any distillery
apparatus for the purpose of distilling spirits;
“distillery” means the place at or in which any distillery
apparatus is situate, and includes any room or other
place contiguous or adjacent thereto and used in
connection with the manufacture or storage of spirits;
“distillery apparatus” means any still, or any part of a still,
and any casks, receptacles, implements, instruments,
pipes, cocks, vessels, utensils, and fittings, of whatever
kind, used or capable of being used with a still for the
purpose of or in connection with the distillation of spirits,
with their contents, if any, being the product of that
distillation;
“distilling period” means the period between the time when
the notice required by section 19 is given that distilling
operations will begin and the time at which the notice
required by the same section is given that those
operations will cease;
“excise law” means any Act, or rule or regulation having the
force of law, for the time being in force relating to spirits;
“Government Analyst” means the Government Analyst, the
Assistant Government Analyst and any scientific officer
of the Analyst Department;
“litre” means the litre as defined by any written law;
“low wines” or “feints” means spirit conveyed into a feints
receiver or into the retort of a still, or mixed with wash for re-distillation;

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“master of a vessel” means the captain or other person for the
time being in charge of a vessel;
“methylate” means to mix spirits with some substance in such
manner as to render the mixture unfit for use as a
beverage, and “methylated spirits” means spirits so
mixed to the satisfaction of the Commissioner ;
“officer” means the Commissioner or any officer of the
Revenue Authority, any member of the police force or
rural constabulary, and includes anyone employed on
any duty or service relating to the excise law by the order
or with the consent of the Commissioner ;
“owner” means the owner, tenant, or other occupier, of any
place in which a distillery is situate;
“package” means any puncheon, butt, pipe, hogshead, cask,
barrel, demijohn, or case, or any other receptacle which
contains or is capable of containing any spirits;
“prescribed” and “approved” mean respectively prescribed
and approved by the Commissioner ;
“proper officer” means the officer assigned by lawful
authority for the performance of any particular duty
under this Act;
“receiver” includes vat;
“the regulations” means the regulations made by the Minister
under this Act;
“retailer” means the holder of a retail spirit shop licence
granted under the authority of the last above-mentioned
Act;
“spirits” means spirits of any description;
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“spirits warehouse” includes any Government warehouse
appointed under customs law;
“still” means any pot, cauldron, boiler, copper or other vessel
or receptacle whatever used, or capable of being used, for
the heating of wash in order to distil spirits;
“strength” in relation to any liquor means its alcoholic
strength computed in accordance with subsection 2, the
ratio referred to in paragraph (c) thereto being expressed
as a percentage;
“vessel” means any ship, boat, bateau, canoe, corial, punt,
scow, or any other kind of craft whatsoever;
“wash” means any liquid wherefrom spirits can be distilled in
which fermentation may or may not have taken place.
(2) For the purposes of this Act—
(a) except where some other measure
of quantity is specified, any
computation of the quantity of any
liquor or of the alcohol contained in
any liquor shall be made in terms of
the volume of the liquor or alcohol, as
the case may be;
(b) any computation of the volume of any
liquor or of the alcohol contained in
any liquor shall be made in litres as at
20° Celsius; and
(c) the alcoholic strength of any liquor is
the ratio of the volume of the alcohol
contained in the liquor to the volume
of the liquor (inclusive of the alcohol
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Liability of
person keeping
or using certain
articles.

Powers and
functions of the
Commissioner.
[10 of 1936
66 of 1952]
Prohibition of
officer being
interested in
sale of spirits
[6 of 1993]

Licence to be
obtained for
distillery
apparatus.
contained in it).
3. Everyone who makes or keeps wash, low wines, or
feints, and has in his possession or uses a still or any distillery
apparatus (not being a still specially licensed by the Minister
as hereinafter provided), shall, as respects the duties,
penalties, and forfeitures imposed by law on distillers, be
deemed to be a distiller.
PART I
ADMINISTRATION
4. The Commissioner shall be the principal officer
charged with the administration of the excise system
established by this Act and shall be responsible to the
Minister for the efficient carrying out of the provisions of
this Act.
5. No officer, nor officer of the Government Analyst’s
department, shall permit anyone in his family or in his service
to take part, nor shall he himself be interested or concerned,
either directly or indirectly, in the sale of any spirits, whether
manufactured in Guyana or elsewhere, and if he contravenes
the provisions of this section he shall be liable to a fine of
fifteen thousand dollars.
PART II
LICENCES FOR DISTILLATION
6. (1) No one may have, keep, or make use of, any
distillery apparatus whatever for the purpose of distilling
spirits without having first obtained a licence for that
purpose, as hereinafter provided, but persons in partnership,
carrying on any one trade or business of the kind in one
house or premises only, shall not be obliged to take out more
than one licence.
(2) No one licence shall authorise or empower any
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Application for
licence and
particulars.
[10 of 1936
66 of 1952
6 of 1993]
Penalty for
false
description.
Issue of licence.
[10 of 936
66 of 1952]
person or persons to whom it is granted to have, keep, or
make use of any distillery apparatus, or to distil any spirits, in
any other house or premises than the house or premises
mentioned in the licence.
7. (1)Before a licence is granted for any distillery
apparatus the applicant for it shall furnish the Commissioner
with a full description of the still, setting forth the kind,
shape, dimensions, and proportions of the still, and of the
premises in which it is erected, or in which it is intended to
work it, and likewise with a statement in writing setting forth
the name or names and the residence or residences of himself
and of the principal person under whose actual
management or superintendence the trade or business is
intended to be carried on, and setting forth further that the
applicant is the owner of the still, or that he is the duly
authorised representative or agent of the owner or occupier of
the premises upon or in which it is to be worked.
(2) If at any time while the licence is in force a
change takes place in the ownership of the still, or if any other
person is entrusted with the actual management or
superintendence of the trade or business, a further statement
thereof shall be forthwith made in like manner.
(3) The statement shall be signed by the person
making it and registered by the Commissioner in a book to be
kept for that purpose.
(4) If a description or declaration is false in any
material particular, the person furnishing or making it shall
be liable to a fine of three thousand dollars.
8. (1) The licence shall be issued by the Comptroller to
the applicant therefor within fourteen days from the receipt
of the application, and shall come into force on the day
specified therein.
(2) The Commissioner may refuse to issue a licence
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Duration of
licence.
Register of
licences for
distillation to
be kept.
[10 of 1936
66 of 1952]

Distilling
spirits without
licence.

Erection of
distillery on
premises not
licensed.
[25 of 1992
6 of 1993]
Forfeiture or
suspension of
licence.
to an applicant, and if he so refuses shall deliver to the
applicant a statement in writing of his reasons for refusing;
and the applicant may, within fourteen days after receiving
that statement, appeal to the Minister against the refusal.
9. Every licence shall expire on the last day of the
financial year in which it comes into force.
10. A register shall be kept by the Commissioner of
all licences for distillation issued by him in each year, and the
register shall be evidence in all courts that the persons
specified therein are duly licensed as distillers, and the
absence of the name of any person from the register, or a
certificate of the absence purporting to be under the hand of
the Commissioner , shall be evidence, until the contrary is
made to appear, that that person is not duly licensed as a
distiller.
11. Everyone who, not having a licence as
hereinbefore required, unless he is acting for and by the
authority and for the benefit of, and in conformity with the
licence granted to a distiller, has, keeps, or makes use of
distillery apparatus, or any part thereof, or distils any spirits,
shall be guilty of a misdemeanour and be liable to
imprisonment for five years.
12. Everyone who, being a distiller or the manager
or superintendent of a licensed distillery, erects, places, or
uses distillery apparatus upon any premises other than those
mentioned in the licence granted therefor, shall be liable to a
fine of twenty thousand dollars, and to a further fine of one
hundred dollars for every four decimal five litres or less
quantity of spirits proved to have been so distilled, and in
addition to that penalty to imprisonment for six months; and
the distillery apparatus and all the spirits shall be forfeited.
13. (1) If a distiller is convicted of felony his licence
ipso facto shall be forfeited.
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Power to grant
special licence
for purposes of
scientific
research.
[25 of 1992]

Prohibition
against making
or keeping
wash unless
licensed.
[25 of 1992
6 of 1993]
(2) If a distiller is convicted of an offence against
any excise law, the Minister may direct his licence to be
forfeited, or to be suspended during any time the Minister
thinks fit.
14. (1) The Minister may, in his discretion, grant a
special licence to distil spirits for the purpose of scientific
research to anyone, or to any chemist or druggist for his trade
only in the preparation of medicines or other articles required
for medicinal purposes, or, when the Minister is satisfied that
the capacity of the still for which a licence is desired does not
exceed one litre and that it will not be used for any other than
testing purposes, to any other person, subject to the
regulations; and that person shall not be deemed to be a
distiller, and shall be exempt from the provisions of Parts II
and III.
(2) A special licence shall expire on the last day of
the financial year in which it is granted.
(3) The Minister may at any time cancel the licence.
15. (1) No one, except a distiller, or the holder of a
licence granted under the last preceding section, and no
distiller, nor the holder of a licence as aforesaid, on any
building or place to which his licence does not extend, may
make, or keep, or have in his possession, any quantity of
wash, low wines, or feints, or of any two or more of those
articles exceeding four decimal five litres.
(2) Everyone making, keeping, or having in
possession, any wash, low wines, or feints in contravention of
this section shall be liable to a fine of fifteen thousand dollars
and may be apprehended without warrant by any officer, and
conveyed as soon as practicable before a magistrate to be
dealt with according to law.

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No one to keep,
make, or repair
stills without a
licence.
[10 of 1936
66 of 1952
6 of 1993]
LICENCES FOR MAKING, REPAIRING, OR KEEPING
STILLS
16.(1) No one shall make, or repair, or keep for sale, or
sell, any still or any part thereof, without first obtaining a
licence for so doing from the Commissioner , and the licence
shall expire on the last day of the financial year in which it
comes into force.
(2) The Commissioner may require any applicant
for the licence to state his name and address, and the place
where he carries on business, and to furnish any other
particulars the Commissioner sees fit to require.
(3) The Commissioner may refuse to issue the
licence without assigning any reason for refusing.
(4) Everyone licensed as aforesaid shall keep a
book, which shall be open at all reasonable times to the
inspection of any officer, and in which shall be entered the
following particulars:
(a) the name and address of the person to
or for whom any still or part thereof
has been sold, made or repaired by
him;
(b) the place or places where the still or
part thereof has been sold, made or
repaired;
(c) the time at which the still or part
thereof was delivered to the person to
or for whom it was made or repaired;
and
(d) the capacity of the still.

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Description of
still.
[10 of 1936
66 of 1952
25 of 1992]
Schedule.
(5) Anyone committing a breach of any of the
provisions of this section shall be liable on summary
conviction to a fine of fifteen thousand dollars or to
imprisonment for six months.
(6) This section shall not apply to anyone
employed by a distiller to make any alteration or repairs to
any still, or to anyone who sells a still or any part thereof to a
distiller.
PART III
REGULATION OF DISTILLERIES
Construction of Stills
17.(1) Every still used by a distiller shall be
constructed and worked in the manner set out in the
Schedule, and shall be so constructed that the spirit
distilled shall be received in a locked receiver to which access
cannot be obtained except in the presence of the
Commissioner .
(2) Every cock and valve kept or used by a distiller
must, when so required by the Commissioner, be furnished
with a fastening provided by the distiller and approved by
the Commissioner, and a revenue lock provided by the
Commissioner at the expense of the distiller, all of which
must be affixed to the satisfaction of the Commissioner .
(3) Except with the permission of the
Commissioner, no spirit run into the spirit receiver may be
removed therefrom.
(4) Except in the presence of the Commissioner,
access may not be had to the end of the worm of the still, or to
any spirit from the time of the distillation thereof until it is
taken account of in the receiver by the Commissioner.

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Making entry
of premises and
vessels.
[10 of 1936
66 of 1952
25 of 1992
6 of 1993]
Particulars.
(5) The key of every test case and spirit receiver
shall be kept by the Commissioner, who alone shall open the
test case and receiver, and the Commissioner shall enter in the
distillery charge and stock book the quantity of alcohol in the
spirits contained in the receiver, and after that entry, subject
to this Act, the spirits shall be at the disposal of the distiller.
Form of Entry
18.(1) Every distiller, when applying for a licence
to distil spirits, shall make entry of the premises, vessels,
utensils, fittings, and places intended to be used by him,
by signing and delivering to the Commissioner , an
account in the prescribed form, setting forth, with the
prescribed particulars—
(a) his name and abode, and the situation
of the premises intended to be
entered;
(b) a true and particular description of
every vessel, utensil, and fitting,
other than buckets and similar vessels
and utensils, intended to be used on
those premises for the purposes of his
business;
(c) either—
(i) the number of litres which every
still is capable of containing; or
(ii) the number of litres of wash per
hour which every still is
capable of distilling;
(d) the purpose for which each of the
vessels and utensils is intended to be
used;
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(e) the number of litres of wash which
each wash vat is capable of
containing;
(f) every house, room, and place in
which any part of his business is to be
carried on, or any spirits are to be
kept; and
(g) the purpose for which each of those
houses, rooms, or places is intended
to be used.
(2) In the event of any disagreement under this or
any other section between a distiller and the Commissioner as
to the capacity of any vessel, the actual capacity shall be
ascertained by filling the vessel and measuring off the
contents by litre measure, or by any other method authorised
by the Commissioner.
(3) In the account every vessel, utensil, fitting,
house, room, and place shall be distinguished by the name
and number painted thereon.
(4) No vessel, utensil, fitting, house, room, or place,
shall be described in the account as intended to be used for
more than one purpose.
(5) If any vessel, utensil, fitting, house, room, or
place, used by a distiller for any purpose connected with his
business—
(a) is not specified in the account
required to be delivered on making
entry; or
(b) is not numbered as so specified; or
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Penalty for
incorrect
particulars.
(c) is in any other place, or used or
applied for any other purpose, than as
so specified; or
(d) does not in all respects
correspond with the representation
thereof as so specified,
the distiller shall be liable to a fine of three thousand dollars,
and each vessel, utensil, or fitting, with its contents, and all
spirits or materials for distilling spirits found in the house,
room or place, shall be forfeited.
(6) Where any change is intended to be made in
the level of any spirits receiver or vat, or when any repairs or
alterations are intended to be made to any spirits receiver or
vat, the distiller shall give written notice thereof to the
Commissioner at least seven days before the change is made:
Provided that the notice shall not be necessary in order to
effect the repair of any spirits receiver, vat, or other vessel or
utensil, damaged by unavoidable accident, or found defective
in circumstances that could not be foreseen, but the
Commissioner is to be notified forthwith of any of those
repairs that are made; and any distiller making default in
complying with the requirement of this subsection shall be
liable to a fine of three thousand dollars.

(7) Where any change takes place in respect of any
matter or thing mentioned in the account, a memorandum
thereof shall be delivered to the Commissioner by the distiller
within ten days next after the change has taken place; and if
the distiller makes default in complying with this requirement
he shall be liable to a fine of one thousand dollars for every
day during which the default continues.

LAWS OF GUYANA
22 Cap. 82:24 Spirits
L.R.O. 1/2012

Notice by
distiller of
distilling
operation.
[15 of 1935
10 of 1936
66 of 1952]

Taking samples
of wash.
[10 of 1936
66 of 1952]

Checking
quantity of
spirits
produced from
wash.
[25 of 1992]
Distilling
19. Every distiller shall give two clear days’ notice in
writing to the Commissioner of the date when distilling
operations shall commence and when they shall cease during
each distilling period:
Provided that—
(a) the Commissioner may, on
application in writing by a distiller,
give to him permission in writing to
cease distilling operations for a stated
period not exceeding four weeks;
(b) a distiller may give to the
Commissioner on his visit to the
distillery oral notice of a cessation for
a period less than one week.
20. The Commissioner may at any time take an
account of all wash in any licensed distillery and take any
samples of wash, low wines, feints, or spirits from any vessel
he thinks proper, and test the gravity thereof, or submit those
samples for analysis to the Government Analyst.
21. (1) If at any time it appears to the Commissioner
that the quantity of spirits produced by a distillery is less than
one litre of alcohol for each nine decimal seven degrees of
attenuation on each hundred litres 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) All expenses incurred by causing an officer to
be employed as aforesaid shall be paid by the distiller:
LAWS OF GUYANA
Spirits Cap. 82:24 23
L.R.O. 1/2012

Prohibition of
mixing spirits
or low wines
with other
matters.
[10 of 1936
66 of 1952
25 of 1992
6 of 1993]
Provided that where the officer reports that the
deficiency in production is not due to any wrong doing on the
part of the distiller, the latter shall not be called upon to pay.
22.(1) There shall not be mixed with, or added to,
spirits in a distillery any substance which increases the
gravity thereof and prevents the true strength thereof
from being ascertained by an approved alcohol
hydrometer, before the Commissioner has taken an account
of the quantity of those spirits in the manner hereinafter
provided.
(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
thereof from being ascertained by an approved alcohol
hydrometer:
Provided that nothing shall prevent the addition in the
retort of low wines or feints with wash or with any other
necessary substance.
(3) If this section is contravened the distiller shall
be liable to a fine of seven thousand five hundred dollars.
(4) If, upon analysis by the Government Analyst,
who shall from time to time determine by analysis the
obscuration in any sample of low wines, feints, or spirits from
a distillery, any sample submitted by the Commissioner for
the purpose is found to be obscured to a greater extent than
two decimal three percent alcohol as indicated by an
approved alcohol hydrometer, those low wines, feints, or
spirits shall be deemed to have been fraudulently dealt with,
and the distiller shall be liable to a fine of seven thousand five
hundred dollars:

LAWS OF GUYANA
24 Cap. 82:24 Spirits
L.R.O. 1/2012
c. 82:23

Charge book.
[10 of 1936
66 of 1952
25 of 1992
6 of 1993]
Provided that compounds prepared by a distiller holding
a licence under the Bitters and Cordials Act shall not be
subject to this subsection.
Distillery Charge Book
23. (1) Every distiller shall provide himself with and
keep a charge book, which shall be in the following form, and
shall contain the following particulars:

LAWS OF GUYANA
Spirits Cap. 82:24 25
L.R.O. 1/2012








T
O







S P
IR IT
A C
C O
U N
T
R E
M A
R K
S

S P
IR IT
M A
N U
F A
C T
U R
E D
Return of Litres of alcohol per cent of wash
per 9.7 degrees of attenuation a
(a )
T
o b
e fi
ll ed
i n
b y
t h
e C
o m
p tr
o ll
er w
h en
d el
iv er
in g
f ro
m r
ec ei
v er
t o
d is
ti ll
er .
Average attenuation of wash
a
Litres of Alcohol at 20 C
a
Liquid Quantity at 20 C
a
Thermal Correction Factor
a
Strength
a
Hydrometer Indication a
Temperature
a
Litres of Spirit from Still a
Litres of Wash distilled
Number of Vats distilled
DATE
P E
R IO
D F
R O
M
W A
S H
A C
C O
U N
T
W A
S H
A T
T E
N U
A T
E D
Number of degrees attenuated

Temperature of Wash

Specific gravity after fermentation

W A
S H
S E
T U
P
Temperature of Wash
Specific gravity before fermentation
Number of Litres
Number of Vat
DATE
(2) He shall make the entries forthwith as the
respective operations proceed.
(3) The Commissioner shall enter the quantity of
spirits found in the receiver and delivered by him to the
LAWS OF GUYANA
26 Cap. 82:24 Spirits
L.R.O. 1/2012
Penalty for
default.
Penalty for
erasing error.

Stock book.
[10 of 1936
66 of 1952
25 of 1992]
distiller, and the distiller or his authorised agent shall
countersign the entry as an acknowledgment of the delivery
of that quantity of spirits to him.
(4) He shall keep the charge book in some secure
place in the spirit store, open to inspection by any officer, and
shall allow the officer to make any entries therein or take any
extract therefrom for a period of not less than six months after
it is filled up.
(5) Any distiller who—
(a) fails to keep the charge book, or to
produce it when required by an
officer to do so; or
(b) fails to make therein any entry
required to be made therein; or
(c) fraudulently makes an entry therein,
shall be liable to a fine of fifteen
thousand dollars.
(6) If any distiller commits an error in making
any entry required to be made in the charge book, the
incorrect entry shall not be obliterated or erased, but shall be
cancelled by drawing a thin line through it, and the correct
entry made; and if this subsection is contravened, the distiller
shall be liable to a fine of one thousand five hundred dollars.
24. (1) Every distiller shall provide at his distillery a
stock book, which shall be in the following form and shall
contain the following particulars:

LAWS OF GUYANA
Spirits Cap. 82:24 27
L.R.O. 1/2012
D E
L IV
E R
E D
To whom sent on for what purpose used
Litres of alcohol at 20 C
Liquid quantity at 20 C
Thermal correction factor
Strength
Indication
Temperature
Liquid quantity (litres)
DATE
Q U
A N
T IT
Y F
R O
M
S P
IR IT
R E
C E
IV E
R
Litres of alcohol at 20 C
Liquid quantity at 20 C
Thermal correction factor
Strength
Indication
Temperature
Liquid quantity (litres)
B A
L A
N C
E F
R O
M
L A
S T
A C
C O
U N
T
Litres of alcohol at 20 C
D A
T E
(2) The stock for revenue purposes may be balanced by
the Commissioner at any time, and in no case shall it be balanced
less frequently than once a month, and the details of the account
shall be entered in the stock book.

LAWS OF GUYANA
28 Cap. 82:24 Spirits
L.R.O. 1/2012
Transmission
of certified
copy of entries
in record book.
[10 of 1936
66 of 1952]

Warehousing
spirits.
[10 of 1936
66 of 1952
25 of 1992
6 of 1993]
25. Every distiller shall, on or before the sixth day of
each month, transmit to the Commissioner an abstract,
certified by him, or by his agent duly authorised by him in
writing for that purpose, of the particulars for the month
immediately preceding contained in his records by section 23
(1) and by section 24 directed to be kept.
26.(1) All spirits manufactured by a distiller, except as
hereinafter provided in subsection (4), shall be warehoused in
a spirit warehouse provided under this Act, within six weeks
from the time when the spirits are passed by the
Commissioner to the distiller, unless permission to the
contrary be given by the Commissioner :
Provided that at the end of a distilling period a balance of
spirits, insufficient in quantity to fill a puncheon of the
ordinary capacity may be retained by a distiller in his spirit
store.
(2)No further distilling period shall be commenced
until all spirits from the previous distilling period have been
drawn off into casks and the weighing account taken.
(3) If any distiller fails to comply with the
requirements of this section, he shall forthwith pay or cause to
be paid to the Accountant General the duty on the spirits not
warehoused, at the rate of duty for the time being provided to
be paid on spirits taken out of bond for private consumption,
and in addition thereto he shall be liable to a fine of fifteen
thousand dollars for each such offence.
(4) Distillers may sell to any licensed retailer any
quantity of rum exceeding one hundred and thirteen litres
direct from the distillery, provided that the Commissioner
has full knowledge of the transaction and is paid the excise
duty thereon according to his decision as to strength and
quantity, and at the rate leviable under the Tax Act for the
time being in force.
LAWS OF GUYANA
Spirits Cap. 82:24 29
L.R.O. 1/2012

Spirit store and
storing of
spirits.
[10 of 1936
66 of 1952
6 of 1993]

Locks and
fastening of
store.
[10 of 1936
66 of 1952
25 of 1992
Spirit Store and Utensils
27.(1) Every distiller shall provide at his distillery a
spirit store of sufficient size to contain all necessary receivers
and to store all spirits manufactured in his distillery until
they are removed to a spirit warehouse or sold to a licensed
retailer.
(2) A part of the spirit store shall be set apart solely
for the storing of spirits as distilled, of colouring matter, and
of packages intended for the removal of spirits, and it shall be
a secure place approved by the Commissioner .
(3) In the event of any difference between the
Commissioner and a distiller arising under this section, either
party may refer the matter in dispute to the Minister, whose
decision thereon shall be final.
(4) If any distiller fails to comply with any of the
provisions of this section, he shall be liable to a fine of fifteen
thousand dollars.
(5) Any spirits found on any part of a distillery
other than a spirit receiver or the spirit store, or in any
premises adjacent to or adjoining a distillery, shall be forfeited
and the distiller shall be liable to a fine of fifteen thousand
dollars.
28.(1) Every store, warehouse, room, place, vessel,
utensil, or fitting used for any purpose under this Act shall be
secured with proper locks and fastenings, to the satisfaction
of the Commissioner.
(2) If the distiller fails so to secure the store,
warehouse, room, place, vessel, utensil or fitting, or fails to
keep it so secure, the Commissioner may provide the
necessary locks and fastenings, and the cost thereof shall be
paid by the distiller.
LAWS OF GUYANA
30 Cap. 82:24 Spirits
L.R.O. 1/2012
Receivers in
store.
[10 of 1936
66 of 1952
25 of 1992]

New
distilleries.
Schedule.
Furniture of
store.
[10 of 1936
25 of 1992
6 of 1993]
29. (1) There shall be in each spirit store a sufficient
number of receivers, approved by the Commissioner, for the
storage of spirits run from the still before the spirits are
drawn off into vats or into other packages for removal from
the distillery.
(2) Each receiver and vat shall have legibly painted
thereon the number of litres it is capable of containing, and
shall be provided with brass taps, properly secured, to the
satisfaction of the Commissioner.
(3) The cover of each receiver shall have in it a hole
faced with metal, and be secured to the satisfaction of the
Commissioner, in order that the quantity of spirits in each
receiver may at any time be ascertained and determined by
means of a graduated dip rod (which the distiller is hereby
required to provide), showing the litres per centimetre and
two-tenths of a centimetre according to a table to be prepared
by the Commissioner for each receiver.
(4) Whenever the hoops of the receivers are driven,
or the receivers are repaired, the receivers shall be re-gauged
by the distiller, and he shall report the result of the re-gauging
to the Commissioner, who shall himself gauge the receivers
and certify to the correctness of the re-gauging.
30. The provisions in the last preceding section
relative to receivers shall only apply to distilleries which are
licensed at the time of the passing of this Act; any new
distillery shall, before it is licensed, be fitted with a sufficient
receiver intermediate between the test case and the vats
within the spirit store, and that receiver shall be in accordance
with the requirements of the Schedule.
31.(1) Every distiller shall provide sufficient and just
scales and weights and a standard litre measure for the
purpose of weighing, measuring, and taking an account of the
spirits in his store, stock, or possession, and of any packages
LAWS OF GUYANA
Spirits Cap. 82:24 31
L.R.O. 1/2012
used for the purpose of containing any of those spirits.
(2) The scales shall be scales approved by the
Commissioner and capable of weighing six hundred and ten
kilograms, and the weights shall be a complete set of the
metric standard, and not less than six hundred and ten
kilograms.

(3) The distiller shall maintain and keep the scales,
weights, and measure in that proper and convenient place in
his spirit store which the Commissioner directs, and so that
they shall be at all times ready for the inspection and use of
any officer.
(4) The distiller shall permit any officer to use the
scales, weights, and measure for the purpose aforesaid, and
shall, with his servants and workmen, whenever required by
any officer, weigh or measure, and assist him in weighing or
measuring, as he requires, and in taking account of any such
spirits as aforesaid.
(5) If any distiller refuses or neglects to comply
with any of the preceding provisions of this section, he shall
be liable to a fine of fifteen thousand dollars.
(6) Any distiller who—
(a) provides, or uses or permits to be
used, any insufficient, false, or unjust
scales, weight, or measure for the
purpose aforesaid; or
(b) practices any device or contrivance by
which an officer may be prevented
from, or hindered or deceived in,
taking the just and true quantity,
weight, or measure of any spirits or of
any package, shall be liable to a fine of
LAWS OF GUYANA
32 Cap. 82:24 Spirits
L.R.O. 1/2012

Marking
packages.
[25 of 1992
6 of 1993]

Grant of relief
in case of loss
in certain cases.
[10 of 1966
66 of 1952]
Use of spirits
in fortifying colouring
matter.
[10 of 1936
66 of 1952
thirty thousand dollars, and all the
scales, weights, and measures shall be
forfeited.
32. (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 distillery mark, the
progressive number of the package and the year, the tare of
the package, and the number of litres which the package is
capable of containing.
(2) The distiller shall acquaint the Commissioner in
writing of the date when the progressive numbers commence,
and of the date when they terminate.

(3) Any distiller who fails to comply with any
requirement of this section shall be liable to a fine of fifteen
thousand dollars, and the package, together with any spirits
contained therein, shall be forfeited.
33. The Commissioner may grant relief to any distiller
who proves actual loss of spirits by reason of accident or
malicious destruction of property:
Provided that the relief shall not be granted unless the
distiller has at the time of the loss entered the particulars
thereof in his stock book, and has also, within twenty-four
hours of the discovery of the loss, given notice thereof to the
Commissioner.
Colouring Matter
34.(1) Nothing in this Act shall prevent a distiller
from using spirits in the fortifying of colouring matter,
subject to the following regulations:
(a) spirits shall not be used in the making
LAWS OF GUYANA
Spirits Cap. 82:24 33
L.R.O. 1/2012
25 of 1992
6 of 1993]
of the colouring matter;
(b) when made, the colouring matter
shall be conveyed into the spirit store,
and there fortified with spirits;
(c) the spirits so drawn for the purpose of
fortification shall be shown in a
separate account, both in litres of
alcohol and in bulk;
(d) if the colouring matter is used in the
spirits store for colouring spirits, no
duty shall be chargeable on the spirit
contained in the colouring matter so
used;
(e) if the colouring matter is removed to
another distillery, no duty shall be
chargeable on the spirits so removed,
but the colouring matter shall only be
removed on a permit issued by the
Commissioner, and the distiller who
delivers out the colouring matter
shall make an entry in his stock book
crediting the quantity of alcohol
contained in the colouring matter
delivered by him, and the distiller
who receives the colouring matter
shall make an entry in his stock book
debiting the quantity of alcohol
contained in that colouring matter;
(f) duty shall be payable on the
quantity of alcohol contained in the
colouring matter—
(i) at the rate for the time being
LAWS OF GUYANA
34 Cap. 82:24 Spirits
L.R.O. 1/2012

Testing
colouring
matter.
[10 of 1936
66 of 1952
25 of 1992
6 of 1993]
payable on spirits taken out of
bond for private consumption
in Guyana, if the colouring
matter is purchased by a person
other than a retailer; and
(ii) at the rate of duty chargeable for
the time being to a retailer, if
the colouring matter is
purchased by a retailer;
(g) all colouring matter so removed shall
be accompanied by a permit, and the
permit shall not be issued until the
duty payable thereon, if any, has been
paid;
(h) notice shall be given to the
Commissioner as in the removal of
spirits; and
(i) all packages containing colour shall
be so marked.
(2) A distiller who contravenes this section shall be
liable to a fine of fifteen thousand dollars.
35.(1) The Commissioner may take a sample of
colouring matter from any package for the purpose of
ascertaining the quantity of alcohol contained therein.
(2) The quantity of alcohol contained in the sample
shall be ascertained by the Government Analyst, whose
certificate shall be considered sufficient proof thereof.
(3) If the quantity of alcohol so found in the sample
is either more or less, to the extent of ten per cent, than the
quantity shown by the stock account to have been used, the
distiller shall be liable to a fine of fifteen thousand dollars.
LAWS OF GUYANA
Spirits Cap. 82:24 35
L.R.O. 1/2012

Storing spirits.
[10 of 1936
66 of 1952
66 of 1993]

Removal of
spirits from
store.
[10 of 1936
66 of 1952
25 of 1992
6 of 1993]
Spirits in Store
36.(1) Except with the permission in writing of the
Commissioner, no spirits may be brought into a distiller’s
spirit store unless they have been distilled in his distillery and
run directly from the still into the store or through a locked
receiver.
(2) Spirits which have been removed from the store
may be brought back into the store for re-distillation, or for
such other purpose and under such conditions as the
Commissioner approves.
(3) All spirits in the store must be filled into
packages in the prescribed manner.
(4) The capacity of each package shall be
ascertained by weighing the package with the spirits
contained therein, and the tables prepared, signed and issued
by the Commissioner for that purpose shall be used, and the
quantity ascertained thereby shall be deemed to be the true
quantity in accordance with the regulations for that purpose.
(5) If any spirits are brought into or found in a
distiller’s spirit store in contravention of this section, the
distiller shall be liable to a fine of thirty thousand dollars and
the spirits shall be forfeited.
37.(1) Spirits may not be removed from the store in
any quantity less than one hundred and thirteen litres, except
with the express sanction of the Commissioner.
(2) Spirits may not be removed from the store
except to a spirit warehouse or for exportation in the manner
hereinafter mentioned, or to a retail spirit shop under permit
of the Commissioner after the excise duty thereon has been
paid:

LAWS OF GUYANA
36 Cap. 82:24 Spirits
L.R.O. 1/2012

Taking stock of
spirits in store.
[10 of 1936
Provided that the Commissioner, on the application in
writing of the distiller, may permit him to remove spirits from
the store for his private consumption on payment of the duty
for the time being fixed by law; but the permission shall not
authorise the removal of less than twenty- two litres at any
one time, or of a greater quantity than two hundred and four
litres in any one year.
(3) Before removing any spirits from the store the
distiller shall give to the Commissioner not less than twenty-
four hours’ notice in writing, specifying the time of the
intended removal and the quantity to be removed.

(4) The Commissioner may re-weigh and examine
the contents and strength of the spirits of one package in
every five of the consignment to the spirit warehouse, and
endorse on the certificate the number of the packages which
he has examined.
(5) In any case of emergency special permission for
the removal of spirits may be granted by the Commissioner.
(6) The packages in which spirits are removed may
be either full or subject to the regulations on ullage.
(7) If any spirits are removed from a distiller’s
spirit store in contravention of this section the distiller shall
be liable to a fine of thirty thousand dollars, and the spirits
shall be forfeited.
(8) Every distiller shall provide accommodation at
his spirit store, to the satisfaction of the Commissioner, for the
Commissioner, and in default of so doing he shall be liable to
a fine of two thousand dollars for every week during which
the default continues.
38. (1) The Commissioner shall from time to time take
an account in the prescribed manner of the quantity of spirits
LAWS OF GUYANA
Spirits Cap. 82:24 37
L.R.O. 1/2012
26 of 1937
66 of 1952
25 of 1992
6 of 1993]
in a distiller’s spirit store.
(2) Each time the stock of a distiller is taken as
aforesaid, the Commissioner shall take a sample of spirits
from any receiver, vat, or other vessel containing coloured
spirits he thinks fit and shall submit all the samples taken at
one time from a distillery, mixed together, to the Government
Analyst, in order that he may determine by analysis and
certify the apparent and the true quantity of alcohol in the
mixed sample.
(3) If the true quantity of alcohol found in the 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 be liable to a fine of fifteen thousand
dollars:
Provided that—
(a) a distiller shall not be liable to any
penalty under this section if the
deficiency does not exceed, in the case
of spirits which are distilled at a
strength not exceeding ninety- one
decimal three percent alcohol, one
and one-half per cent, in the case of
spirits which are distilled at a strength
exceeding ninety-one decimal three
percent alcohol, two per cent, and in
either case in respect of any spirits
which have been coloured by the
addition of colouring matter, an
additional one-half per cent, of the
balance struck when the account was
last taken, together with the quantity
made during distilling operations in
the period covered by the notice given
under section 19, less any spirits
LAWS OF GUYANA
38 Cap. 82:24 Spirits
L.R.O. 1/2012

Distilling
bottoms of
receiver.
[10 of 1936
66 of 1952
25 of 1992]

Re-distilling
spoiled spirits.
[10 of 1936
66 of 1952]
delivered to the distiller for
methylation; and
(b) the allowance may be increased up
to a further additional one-half per
cent by the Minister if it is proved to
his satisfaction that the additional loss
was unavoidable and that none of the
spirit has entered into local
consumption.
39.(1) A distiller may re-distil or destroy any refuse
matter or sediment removed by him from his spirit store
receivers and vats, and the Commissioner shall enter in the
distillery stock book the quantity of alcohol contained in that
refuse matter or sediment at the time of removal from the
receivers or vats.
(2) Before the refuse matter or sediment is re-
distilled or destroyed as aforesaid the distiller shall give at
least twenty-four hours’ notice to the Commissioner , and the
Commissioner , or anyone authorised by him in writing, shall
take a sample of the refuse matter or sediment, and submit it
to the Government Analyst for determination of the
proportion of spirits therein.
40. (1) If from any cause a still ejects wash from the
worm instead of spirits, and the wash flows into a spirit
receiver and the spirits therein are thereby spoiled, the
Commissioner, on application, shall allow the distiller to re-
distil the spoiled spirits.
(2) If from any cause low wines or feints pass into
a spirit receiver and the spirits therein are thereby spoiled, the
Commissioner shall allow the distiller to re-distil the spoiled
spirits.
(3) If from any other cause, proved to the
LAWS OF GUYANA
Spirits Cap. 82:24 39
L.R.O. 1/2012

Power to
appoint spirit
warehouses.
c. 82:01

Payment of
duty.
[25 of 1992
6 of 1993]
satisfaction of the Commissioner, spirits may require to be re-
distilled, he may permit that to be done by the distiller.
(4) Whenever spirits are re-distilled they shall be
mixed with wash in the presence of the Commissioner before
being re-distilled.
PART IV
SPIRIT WAREHOUSES
41. The Minister, from time to time by notice in the
Gazette, may appoint any suitable place or building in any
part of Guyana to be a warehouse for the receipt and storage
of spirits without payment of duty thereon, and each
warehouse shall be under the charge of the Commissioner;
and goods warehoused in those warehouses shall be subject
to the same rules and regulations governing goods
warehoused in a warehouse approved under the Customs
Act.
42. (1) No spirits sold from a distillery for
consumption in Guyana shall be delivered to the purchaser
thereof until the duty is paid thereon according to the
quantity and strength at the time of removal.
(2) Everyone who—
(a) delivers spirits so sold contrary to the
provisions of this section; or
(b) knowingly causes or permits them to
be so delivered on his account for
consumption as aforesaid,
shall be liable to a fine of thirty thousand dollars, and to a
further fine of one hundred dollars for every four decimal five
litres or less quantity of spirits so delivered.

LAWS OF GUYANA
40 Cap. 82:24 Spirits
L.R.O. 1/2012
Taking account
of spirits on
arrival at
warehouse.
[25 of 1992
6 of 1993]
(3) All spirits so delivered shall be forfeited,
together with any conveyance and animals employed in the
delivery.
43. (1) On the arrival at a spirit warehouse of spirits
required to be warehoused under this Act, the officer in
charge of that warehouse may take an account of the quantity
(by weight or gauge) and strength of the spirits, and may
enter the account, with the mark and number of each package
containing the spirits, in a book to be kept by him for that
purpose.
(2) The officer shall deliver to the distiller or his
agent a certificate under his hand, specifying the mark and
number of each package, and the several particulars so found
by him, with the day of the month and year when the spirits
were warehoused, the date and number of the certificate
under which the spirits were received, and the name of the
distiller who granted the same.
(3) If the quantity of alcohol received at a spirit
warehouse in any package is found deficient of the quantity
of alcohol sent out of a distillery to a spirit warehouse, the
distiller shall become chargeable with duty on that deficiency
at the rate of duty for the time being fixed by law on spirits
taken out of bond for private consumption:
Provided that the distiller shall not be liable for that
payment of duty if the deficiency does not exceed the
following quantities, that is to say, from the time the spirits
are drawn off from the spirit store receivers in a distillery
until the spirits are received in a spirit warehouse—
For periods not exceeding Ordinary loss. Special loss.
One week per cent 1 per cent. 1 per cent.
three weeks 1½ ” ” 1 ” ”
one month 2 ” ” 1 ” ”
two months 2½ ” ” 1½” ”
LAWS OF GUYANA
Spirits Cap. 82:24 41
L.R.O. 1/2012

Conditions
under which
spirits are held
in warehouse.
Storage rates
payable upon
spirits in
warehouse.

three months 3 ” ” 2 ” ”
four months 3½” ” 2½” ”
five months 4 ” ” 3 ” ”
six months 4½ ” ” 3½” ”
seven months 5 ” ” 4 ” ”
eight months 5½” ” 4½” ”
nine months 6 ” ” 5 ” ”
ten months 6½ ” ” 5½” ”
eleven months 7 ” ” 6 ” ”
twelve months 7½” ” 6½” ”
(4)The duty shall be payable on demand made
by the Commissioner.
(5) If any of the duty remains unpaid for six days
after the demand has been made, the distiller shall become
liable to a fine of three thousand dollars, and all the spirits
warehoused in the name of that distiller may be detained by
the Commissioner in satisfaction of the duty and penalty.
44. All spirits stored in a spirit warehouse shall be,
while in the warehouse, at the sole risk of the person
warehousing them:
Provided that, if at any time it happens that any
embezzlement, waste, spoil, leakage, or destruction is made
in any spirits which are warehoused by or through the
misconduct or negligence of any public officer acting under
this Act, the damage caused by that embezzlement, waste,
spoil, leakage, or destruction of the spirits shall be made good
to the person warehousing them by the Accountant General,
in manner approved by the Minister.
45. There shall be charged upon all spirits stored
in a spirit warehouse, over and above any duty which may
be due thereon, storage at the rates from time to time fixed by
law, and the storage shall be paid before the removal of spirits
from the warehouse.
LAWS OF GUYANA
42 Cap. 82:24 Spirits
L.R.O. 1/2012
Limitation of
period for
storage in
warehouse.

Power to
permit dealing
with spirits in
warehouse.
[21 of 1952]

Ascertaining
liquid quantity.
[21 of 1952
66 of 1952]
46. If any spirits stored in a spirit warehouse are not
removed within two years from the date on which they were
first deposited therein, the Commissioner may, after one
month’s notice in the Gazette, sell them by public auction, and
deduct from the proceeds of sale the amount of storage due
for them, and the balance of the proceeds, after payment of
the duty due upon the spirits, shall be paid to the owner
thereof on his application:
Provided that—
(a) that action shall not be taken if the
spirits that have been two years in a
spirit warehouse are re-warehoused
by the proprietor of the goods at the
termination of each biennial period;
and
(b) any duties due on excessive
deficiencies, rent, or other charges
demanded by the Commissioner or
other proper officer, are duly paid at
the time of the re-warehousing.
47. The Commissioner may, subject to the regulations,
permit the owner of spirits stored in a spirit warehouse to
strengthen, reduce, colour, skip, or shift into larger or smaller
packages, and to bottle, mix, or blend those spirits.
48.(1) All spirits removed from a spirit warehouse for
consumption in Guyana shall be tested, and the liquid
quantity in each package or container ascertained, at the time
of removal, by such method and in such manner as may be
approved by the Commissioner .
(2) Spirits removed from a spirit warehouse for
exportation may be tested, and an account of the quantity
LAWS OF GUYANA
Spirits Cap. 82:24 43
L.R.O. 1/2012

Payment of
duty on spirits
for
consumption.
Procedure on
removal of
spirits from
warehouse.
[10 of 1936
66 of 1952]

Spirits for
ships’ stores.

thereof taken, at the time of removal, by an officer in the
manner prescribed in the preceding subsection.
(3) Spirits removed from a spirit warehouse shall
be removed between the hours of seven o’clock in the
morning and four o’clock in the afternoon, except on
Saturdays, when spirits shall not be removed after one o’clock
in the afternoon.
49. Any duty at any time payable by law upon spirits
intended for consumption in Guyana shall be paid before the
removal of the spirits from a spirit warehouse or distillery
spirit store, as the case may be.
50. (1) The officer in charge of the warehouse or the
Commissioner, on the application of anyone wishing to
remove spirits from a spirit warehouse or from a distillery
store for consumption in Guyana, shall deliver to that person
a form showing the quantity of spirits to be removed, the
amount of duty payable thereon, the amount of storage due,
and the place to which the spirits are intended to be removed.
(2) The person shall thereupon pay to the
Accountant General or Commissioner, as the case may be, the
amount so stated to be due, and obtain his receipt for the
payment; and the officer, on the production to him of the
receipt, shall issue a permit in the prescribed form.
(3) Spirits shall be removed from a spirit
warehouse for exportation in accordance with the provisions
hereinafter contained.
51. Spirits bonded in a spirit warehouse may be issued
for ships’ stores in the quantities and under the restrictions
prescribed by any written law for the time being in force
relating to customs and by the regulations.

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44 Cap. 82:24 Spirits
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Shipping or
clearing for
consumption
spirits without
bonding.
Books to be
kept at
warehouse.
[25 of 1992]
52. If, on the arrival of any spirits at a spirit
warehouse, the owner of them is desirous of forthwith
exporting them or of paying duty thereon for consumption in
Guyana without actually lodging them in the warehouse for
which they have been entered and examined to be
warehoused, the proper officer at the warehouse, after
compliance with all the formalities of entering and
examining the spirits for warehousing, may permit them
to be entered and shipped for exportation, or to be entered
and delivered for consumption in Guyana, on payment of the
duties payable thereon, as if they had been actually lodged in
the warehouse; and all spirits so exported or for which the
duties have been so paid, as the case may be, shall be deemed
to have been duly cleared from the warehouse.
53.(1) A book to be called the receipt and delivery
book shall be kept at every spirit warehouse, in the following
form:

LAWS OF GUYANA
Spirits Cap. 82:24 45
L.R.O. 1/2012
A C
C O
U N
T F
O R
D E
L IV
E R
Y
D ef
ic ie
n ci
es
C h
ar g
ed
w it
h d
u ty
A ll
o w
ed
Litres of alcohol at 20 C
Liquid quantity at 20 C
Thermal correction factor
Strength
Indication
Temperature
Liquid quantity (litres)
Date of Delivery
A C
C O
U N
T F
O R
R E
C E
IP T
Litres of alcohol at 20 C

Liquid quantity at 20 C
Thermal correction factor
Strength
Indication
Temperature
Liquid quantity (litres)
Wet centimetres

Capacity
Number and mark on cask
Date of Receipt

LAWS OF GUYANA
46 Cap. 82:24 Spirits
L.R.O. 1/2012
(2) A book to be called the warrant and delivery
book shall also be kept at every spirit warehouse in the
following form:
D E
F IC
IE N
C IE
S
Charged litres of alcohol
Allowed litres of alcohol
D E
L IV
E R
Y A
C C
O U
N T
Litres of alcohol at 20 C
Liquid quantity at 20 C
Thermal correction/factor
Strength
Indication
Temperature
Liquid quantity (litres)
Wet Centimetres
Bung
R E
C E
IP T
A C
C O
U N
T
Litres of alcohol at 20 C
Liquid quantity at 20 C
Thermal correction/factor
Strength
Indication
Temperature
Liquid quantity (litres)
Capacity
Marks and Numbers
Date of Dilivery


LAWS OF GUYANA
Spirits Cap. 82:24 47
L.R.O. 1/2012

Minimum
quantity of
spirits to be
sold by
distiller.
[25 of 1992
6 of 1993]
Explanation of
sale by retail.
[25 of 1992]

General
provisions
relating to
permits and
certificates.
[10 of 1936
66 of 1952
6 of 1993]
PART V
SALE, REMOVAL AND EXPORTATION OF SPIRITS
Sale of Spirits
54.(1) No distiller shall sell or dispose of any one
package containing a less quantity of spirits than one
hundred and thirteen litres for consumption in Guyana or
one hundred and thirteen litres for exportation, except in the
latter case, with the express sanction of the Commissioner.
(2) Everyone who contravenes this section shall be
liable to a fine of fifteen thousand dollars.
55. The sale of spirits of one denomination in any
quantity less than nine litres shall be deemed sale by retail.
Removal of Spirits
56. (1) A permit for the removal of spirits shall be
issued only by the Commissioner.
(2) A certificate for the removal of spirits may be
issued by a distiller or by a dealer.
(3) No spirits may be sent out or delivered from a
distiller’s spirit store unless accompanied by a certificate or
permit.
(4) No spirits may be removed from a spirit
warehouse unless accompanied by a permit.
(5) No spirits may be received into the stock of any
dealer or retailer without a permit or certificate.
(6) No spirits may be sold, sent out, delivered or
removed from the stock of any dealer unless accompanied by
a certificate.
LAWS OF GUYANA
48 Cap. 82:24 Spirits
L.R.O. 1/2012

Issue and
particulars of
certificate.
[10 of 1936
66 of 1952
25 of 1992]
(7) All spirits found to have been sent out,
delivered or removed, or in course of being sent out,
delivered, or removed, in contravention of this or any other
section, together with all horses, mules, donkeys, cattle or
other animals, carriages, carts, punts and boats made use of in
conveying them, shall be forfeited, and everyone who is
concerned in the sending out, delivering or removal of them,
or in whose possession they are found, shall be liable to a fine
of fifteen thousand dollars, or, at the election of the
Commissioner, to a fine equal to treble their value and the
duty thereon.
(8) 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 description shall lie on the owner
or claimant of the spirits.
57. (1) The Commissioner shall cause certificates to be
prepared in duplicate, and the certificates shall be furnished
to each district and be distributed to the several distillers and
dealers carrying on business therein.
(2) A certificate shall be issued by the distiller or
dealer, or by some person authorised by him in writing.
(3) A permit or certificate shall be limited to the
time sufficient for conveying the spirits to their destination.
(4) A permit or certificate and its counterfoil shall
contain the following particulars—
(a) the quantity, both in bulk and litres of
alcohol, denomination, and strength,
of the spirits sent out and delivered;
(b) the number of packages in which the
spirits are contained;

LAWS OF GUYANA
Spirits Cap. 82:24 49
L.R.O. 1/2012

Dealing with
spirits without
permit or
certificate or
improperly
using permit or
certificate.
[6 of 1993]
(c) the day and hour of sending out or
delivery;
(d) the name of the person by whom and
of the place from which the spirits are
to be sent or delivered;
(e) the name of the person to whom and
of the place to which the spirits are to
be sent or delivered; and
(f) the mode of conveyance and, if
conveyance is by water, the name and
description of the vessel and the name
of the master thereof.
(5) The officer receiving the certificate and spirits
shall give a receipt for them in the prescribed form.
(6) Certificates shall be used in the order in which
they are numbered.

58.(1) Everyone 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
(b) sends out, delivers, removes, or
receives any spirits in quantity greater
than, or differing in quality,
denomination, or strength from, that
expressed in the permit or certificate
accompanying the spirits; or
(c) having issued a certificate, does not
send out therewith the spirits therein
LAWS OF GUYANA
50 Cap. 82:24 Spirits
L.R.O. 1/2012

Forfeiture.
described, or delivers the certificate to
the proper officer, within the time by
law required; or
(d) uses a permit or certificate, or causes
or suffers a permit or certificate to be
used, for any purpose other than that
of accompanying the removal and
delivery of the spirits therein
described; or
(e) produces, or causes or suffers to be
produced, to anyone a permit or
certificate as having been received
with spirits other than those therein
described; or
(f) in any manner uses, or causes or
suffers to be used, a permit or
certificate so that any account of
spirits kept or checked by an officer
may be frustrated or evaded,
shall be liable, in addition to any other penalty or forfeiture,
to a fine of sixty thousand dollars.
(2) Every permit or certificate used for any purpose
other than that of accompanying the removal and delivery of
the spirits for which it is lawfully issued and as therein
expressed, shall be deemed to be a false permit or certificate,
and any unlawful use thereof shall, in addition to any other
penalty or forfeiture, subject the person using it to all
penalties and forfeitures imposed by law upon anyone for
using a false permit or certificate.
(3) Any distiller or dealer convicted of an offence
against this section shall forfeit his licence, and no new licence
shall be granted to him for the remainder of the year for
LAWS OF GUYANA
Spirits Cap. 82:24 51
L.R.O. 1/2012

Security for
removal of
spirits from
distillery to
warehouse.
[10 of 1936
66 of 1952]

Giving bond to
cover removal
of spirits from
distillery to
warehouse.
[10 of 1936
66 of 1952]
Removal and
shipping of
which the forfeited licence would have been in force.
59. (1) Any spirits manufactured in a distillery in
Guyana may be removed to any place in which they may be
warehoused, under the regulations and with the security
directed by the Commissioner.
(2) The spirits shall be accompanied by a certificate
stating the particulars of the spirits required to be
warehoused, and the name of the place and of the warehouse
to which they are intended to be removed, and the certificate
shall contain any other information and be in the form
directed and required by the Commissioner.
60. Previous to the delivery of the spirits for removal,
the person requiring their removal shall enter into a bond
with one sufficient surety, in a sum equal at least to the duty
payable on the spirits about to be removed at the rate for the
time being chargeable on spirits taken out of bond for
private consumption, for the due arrival and warehousing
thereof at the place of destination within the time directed by
the Commissioner, and the bond shall not be discharged
unless the spirits have been duly warehoused at the place of
destination within the time allowed for their removal, or have
been otherwise accounted for to the satisfaction of the
Commissioner, as the case may be, nor until the full duties
payable on any deficiency of the spirits not so accounted for
have been paid, but the person may enter into a general bond,
with the sureties, in an amount, and under the conditions
approved by the Commissioner for the removal from time to
time of any spirits from the distillery to a spirit warehouse,
and for the due arrival and warehousing thereof at the place
of destination within the time or times directed by the
Commissioner .

Exportation of Spirits
61. (1) A distiller in the case of spirits in his spirit
LAWS OF GUYANA
52 Cap. 82:24 Spirits
L.R.O. 1/2012
spirits for
exportation.
[25 of 1992]

Making entry
of room and
utensils used
by dealer or
retailer.
[10 of 1936
66 of 1952]
Marking
packages used
for spirits.
[25 of 1992
6 of 1993]
store, and the owner of the spirits in a spirit warehouse for
the storage of spirits intended for exportation, on giving due
notice and executing a bond, may remove the spirits for
exportation without payment of duty thereon, and they shall
be removed in accordance with any law or regulation for the
time being in force relating to customs.
(2) The notice must be delivered to the proper
officer before the time when the spirits are to be removed, and
must specify the number of packages intended to be shipped,
the gross number of litres and the average strength of the
spirits contained in the packages, in order that those
particulars may be verified by the record of the spirits
bonded, the time and place of the intended shipment, and the
name, description and destination of the vessel.
(3) Nothing in this Act contained shall prevent the
Minister from appointing stations for the re-examination of
spirits in transit from a distillery to an exporting ship under
any regulations made from time to time for that purpose.
Dealers and Retailers
62. Every dealer and retailer shall, in accordance
with the regulations, make entry, in writing signed by him, of
every room, place, cask, vessel, and utensil, other than
buckets and similar vessels and utensils intended to be used
by him for keeping spirits, distinguishing each place or
thing by a separate letter or number.
63. (1) There shall be legibly cut, branded, or
painted with oil colour, on some conspicuous part of every
fixed package used by a dealer or retailer for holding spirits
in stock, and on the outside of both the ends of every
movable package used by him for keeping or delivering
spirits, the number of litres which the package is capable of
containing, and also a distinguishing letter or number.

LAWS OF GUYANA
Spirits Cap. 82:24 53
L.R.O. 1/2012
Marking
quantity of
spirits in
package in
certain cases.
[25 of 1992
6 of 1993]

Taking account
of spirits in
stock of dealer
or retailer.
[10 of 1936
66 of 1952
25 of 1992
6 of 1993]
Penalty for
excess.

Taking sample
for analysis.
[33 of 1952
25 of 1992]
(2) Every package in respect of which default is
made in complying with the requirements of this section shall
be forfeited, with the contents thereof, and the dealer or
retailer shall be liable in respect of the default to a fine of
seven thousand five hundred dollars.
64.(1) Where the strength of any spirits forming part
of the stock of a dealer or retailer cannot be ascertained by an
approved alcohol hydrometer, the dealer or retailer shall, on
being so required by any officer, cause the quantity and
strength of those spirits to be legibly marked on the outside of
the package containing them.
(2) Every package which a dealer or retailer refuses
or neglects, on being so required, so to mark, or fails to keep
so marked, or which is found to be untruly marked, shall be
forfeited, with the contents thereof; and the dealer or retailer
shall be liable to a fine of seven thousand five hundred
dollars.
65. (1) The Commissioner may at any time take an
account of the quantity of spirits in the stock or possession of
a dealer or retailer.

(2) If the quantity of alcohol found on taking the
account exceeds the quantity which ought, according to the
stock book of the dealer or retailer, to be in his possession, the
excess shall be forfeited; and the dealer or retailer shall be
liable to a fine of three hundred dollars for every four decimal
five litres of the excess.
66. The proper officer may at any time take a sample
of spirits from the stock of a dealer or retailer and submit
the sample to the Government Analyst, who shall analyse it
LAWS OF GUYANA
54 Cap. 82:24 Spirits
L.R.O. 1/2012
Stock book of
dealer or
retailer.
[10 of 1936
66 of 1952
25 of 1992]

Offences by
dealer or
retailer.
[6 of 1993]
and certify the quantity of alcohol therein.
Stock Book
67.(1) Every dealer and retailer shall provide himself
with and keep a stock book according to the form prescribed
by the Commissioner and, on receiving any spirits and also
on sending out or delivering any spirits required to be
accompanied by a permit or certificate, shall enter in his stock
book the date and number of the permit or certificate, the bulk
and number of litres of alcohol received or delivered, and the
name of the person from whom the spirits were received or to
whom they were sent.
(2) He shall make those entries when the spirits are
received, sent out, or delivered, or at any other time if
requested to do so by any officer.
(3) He shall keep the stock book open to inspection
by any officer and allow any officer to make any entry therein,
or take any extract therefrom.
(4) He shall keep the stock book open to the
inspection for not less than six months after it is filled up.
68. Any dealer or retailer who—
(a) fails to obtain, provide, keep, or
produce a stock book retailer as by
this Act required, or to make therein
any entry required to be made
therein; or
(b) hinders or obstructs an officer in
examining a permit, or a certificate
book or stock book, or in making any
entry therein, or taking any extract
therefrom; or
LAWS OF GUYANA
Spirits Cap. 82:24 55
L.R.O. 1/2012

Correction of
error in stock
book.
[6 of 1993]

Saving as to
methylated
spirits.
Exemption of
methylated
spirits from
duty.
(c) cancels, alters, obliterates, or destroys
any part of a permit, certificate book,
or stock book, or any entry therein; or
(d) makes a false entry in a permit, or a
certificate book or stock book; or
(e) separates any certificate from its
counterfoil, without properly filling
up the certificate and counterfoil, or
except on the occasion of sending
out or delivering spirits therewith,
shall be liable to a fine of fifteen thousand dollars.
69. (1) If a dealer or retailer, or anyone employed by
him, commits an error in making any entry required to be
made in the stock book, or in any other document required to
be filled up by him, the incorrect entry shall not be obliterated
or erased but shall be cancelled by drawing a thin line
through it, and the correct entry made.
(2) If this section is contravened the dealer or
retailer shall be liable to a fine of one thousand five hundred
dollars.
PART VI
METHYLATED SPIRITS
70. Parts II, III, IV and V shall not apply to methylated
spirits.
71. Methylated spirits, subject to this Act, shall be
exempt from the payments of excise duty.

LAWS OF GUYANA
56 Cap. 82:24 Spirits
L.R.O. 1/2012
Persons
authorised to
methylate.
[10 of 1936
66 of 1952]
Persons
authorised to
supply
methylated
spirits.
[10 of 1936
66 of 1952]
Places of
methylation.
[10 of 1936
66 of 1952]
72. The following persons (in this Act called
authorised methylators) and no others, are authorised to
methylate, namely:
(a) distillers, if so authorised by the
Commissioner ; and
(b) persons licensed by the Commissioner
to methylate.
73.The following persons, and no others, are
authorised to supply methylated spirits:
(a) authorised methylators; and
(b) persons licensed by the Comptroller
to retail methylated spirits, whether
they are imported or made in Guyana,
in this Act called retailers of
methylated spirits.
74. (1) Spirits may be methylated in the following
places, and no others:
(a) any building or room in the City of
Georgetown or in the town of New
Amsterdam, approved by the
Commissioner, and entered for the
purpose by the methylator in the
prescribed manner;
(b) any spirit store in a licensed distillery,
if approved by the Commissioner for
that purpose; and
(c) any room, building, or warehouse
provided for the purpose by the
Government.
LAWS OF GUYANA
Spirits Cap. 82:24 57
L.R.O. 1/2012

Materials and
mode of
methylation.
[25 of 1992]
Supply and
receipt of
methylated
spirits.
(2) The charge for warehousing and labour in a
warehouse provided by the Government shall be at the rate
for the time being fixed by the Minister.

75. (1) Only spirits manufactured in Guyana shall be
used for the purpose of methylation.
(2) The quantity of spirits used for methylation at
one time shall not be less than one hundred and thirteen
litres, at not less than seventy-nine decimal nine percent
alcohol.
(3) The substances mixed with spirits for the
purpose of methylation shall be those fixed from time to time
by order of the Minister for that purpose, and the substances
shall be mixed with the spirits in the proportion and in the
manner provided by that order, and the substances shall be
examined and approved by the Government Analyst.
(4) Substances examined and approved by the
Government Analyst other than those fixed by any order of
the Minister may be added to the methylated spirits at the
discretion of the authorised methylator.
(5) Everyone authorised to receive spirits for
methylation shall on ordering them correctly fill up the
prescribed form of requisition and counterfoil with the
prescribed particulars.
(6) With respect to the removal of spirits and
substances for methylation and the time and mode of
methylation, the regulations shall be observed and the
prescribed security shall be given.
76. (1) An authorised methylator shall not supply
methylated spirits except in vessels containing not less than
twenty-two litres.
LAWS OF GUYANA
58 Cap. 82:24 Spirits
L.R.O. 1/2012
[10 of 1936
66 of 1952
25 of 1992]
Stock account
of methylated
spirits.
[25 of 1992]

Rules to be
observed by
retailer of
methylated
spirits.
[25 of 1992
6 of 1993]
(2) Each vessel shall be distinctly labelled with the
words “methylated spirits,” and shall be accompanied by a
permit or such document in the nature of a permit as the
Commissioner may prescribe.
(3) The sale, delivery, and removal of methylated
spirits from the premises of an authorised methylator shall be
in accordance with the regulations, and subject to the
prescribed security.
77. (1) The proper officer shall keep a stock account of
all spirits, computed in litres of alcohol, methylated or
received by an authorised methylator.
(2) If the quantity of methylated spirits in the
possession of an authorised methylator exceeds by more than
one per cent the quantity which ought, by the stock account to
be in his possession he shall forfeit the whole excess.
(3) If the quantity of methylated spirits in the
possession of an authorised methylator is less by more than
one and a half per cent for every quarter of a year of storage
than the quantity which ought, by the stock account, to be in
his possession, he shall pay on the whole deficiency the duty
for the time being payable on spirits taken out of bond for
private consumption in Guyana.
78.(1) A retailer of methylated spirits—
(a) shall make entry with the proper
officer of each room or place where he
intends to keep and sell the spirits;
and
(b) shall not keep or sell the spirits in any
place not so entered; and

LAWS OF GUYANA
Spirits Cap. 82:24 59
L.R.O. 1/2012

Circumstances
in which more
than 227 litres
of methylated
spirits may be
sold or
brought.
[34 of 1930
25 of 1992]
(c) shall not receive or have in his
possession at any one time a greater
quantity of methylated spirits than
two hundred and twenty-seven litres;
and
(d) shall not receive methylated spirits
except from an authorised methylator
or from the Government warehouse;
and
(e) shall not sell to or for the use of any
one person more than twenty-two
litres of methylated spirits at a time;
and
(f) shall, on request, at all reasonable
times produce his stock of methylated
spirits for examination by any officer;
and
(g) shall keep an account, in the
prescribed form, of his stock of
methylated spirits and of the sale
thereof.
(2) (a) The Minister may grant permission in
writing to a retailer of methylated
spirits to have in his possession a
greater quantity of methylated spirits
than two hundred and twenty-seven
litres and to sell for his use to a person
to whom permission in writing has
been granted by the Minister a
quantity of methylated spirits more
than twenty-two litres at a time:
Provided that the possession
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Powers of
entry,
inspection and
sampling.
[10 of 1936
66 of 1952]
Unlawful
supply of
methylated
spirits.
for sale, the sale, the purchase and use
shall be for such purposes only as are
specified in the permission.
(b) The Minister may revoke permission at
any time.
(c) Subsection (1) applies to this
subsection subject to the
modifications herein contained.
(3) If a retailer or a purchaser of methylated spirits
contravenes this section he shall be liable to a fine of seven
thousand five hundred dollars, and the spirits with respect to
which the offence is committed shall be forfeited.
79. (1) The Commissioner or any member of the
police force may, in the daytime, enter and inspect the
premises of an authorised methylator or a retailer of
methylated spirits, and inspect, examine, and take samples of
any methylated spirits therein, paying a reasonable price for
each sample.
(2) Anyone who refuses to allow any of those
officers to exercise any of those powers, or prevents them
from so doing, shall be liable to a fine of seven hundred and
fifty dollars.
80. (1) Anyone who supplies, removes, or receives
methylated spirits in contravention of this Act, shall be liable
to a fine of seven hundred and fifty dollars.
(2) Any authorised methylator who supplies any
methylated spirits to any person after having received notice
from the proper officer that the person to whom the spirits are
supplied is not authorised to receive them, shall pay on the
spirits so supplied the duty for the time being payable on
spirits taken out of bond for private consumption in Guyana.
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Unlawful
possession of
methylated
spirits.
[6 of 1993]

Preparation or
sale of
methylated
spirits as or for
beverage or
medicine.
[6 of 1993]
81. Anyone who—
(a) being an authorised methylator, has
in his possession any methylated
spirits in any place where he is
not authorised to keep them; or
(b) not being an authorised methylator,
has in his possession any methylated
spirits not obtained from a person
authorised to supply them,
shall be liable to a fine of fifteen thousand dollars, and the
spirits with respect to which the offence is committed shall be
forfeited.
82.(1) Any person who—
(a) prepares or attempts to prepare any
methylated spirits methylated for use
as or for a beverage or as a mixture
with a beverage;
(b) sells any methylated spirits, whether
so prepared or not, as or for a
beverage or mixed with a beverage; or
(c) uses any methylated spirits or
derivative thereof in the preparation
of any article capable of being used
wholly or partially as a beverage or
internally as a medicine; or
(d) sells or has in his possession that
article in the preparation of which
methylated spirits or any derivative
thereof have or has been used,

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Suspension or
revocation of
licence.
[10 of 1936
66 of 1952]

Seizure of thing
forfeited.

Provisions
relating to
seizures.
[10 of 1936
66 of 1952]
shall be liable to a fine of fifteen thousand dollars, and the
spirits with respect to which the offence is committed shall be
forfeited.

(2) Nothing in this section shall apply to the use of
methylated spirits, or any derivative thereof, in the
preparation of sulphuric ether or chloroform for use as a
medicine or in any art or manufacture, or prevent the sale or
possession of sulphuric ether or chloroform for that use.
83. The Commissioner may at any time suspend or
revoke any licence to methylate, authority, or approval
granted under this Part.
PART VII
MISCELLANEOUS PROVISIONS
Seizures
84. (1) Anything forfeited under an excise law may be
seized by any officer.
(2) Where spirits or materials for the manufacture
of spirits are forfeited under an excise law, all packages of
whatever description containing them shall also be forfeited.
85.(1) Everything seized as forfeited shall be
deemed to be condemned.
(2) The owner of the thing seized may claim it
within fourteen days after the seizure.
(3) The claim shall be in writing and shall set
forth the claimant’s name, residence, and occupation, and it
shall be addressed to the Commissioner .
(4) The ownership of the thing claimed must be
established upon oath by the claimant.
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Restoration of
thing detained
or seized.
Costs in action
relating to
detention or
seizure.
(5) If the thing claimed is of the value of two
hundred dollars or more, security to that amount shall be
given, to the satisfaction of the Commissioner, within
fourteen days after the seizure, to meet the costs of the
proceedings in the event of a decision adverse to the claim,
and in default of the security being given the thing claimed
shall be absolutely forfeited.
(6) The Commissioner may order the delivery of
anything seized on a bond being given to answer double the
value thereof, and if the thing seized is condemned, the value
thereof shall be paid to the Commissioner, who shall
thereupon cancel and deliver up the bond.
(7) The onus of proving the illegality of any seizure
shall be on the owner or claimant of the thing seized.
(8) If a question arises whether anyone is
authorised to detain or seize anything under this Act,
evidence by the person of his authority to detain or seize the
thing shall be deemed, unless the contrary is proved,
sufficient without the production of any commission or
warrant.
(9) The claim may be heard and determined by any
magistrate.
86. Anything detained or seized under an excise
law may be restored by the Minister on any terms he thinks
fit to direct, and if the owner accepts the terms directed by the
Minister, he shall not have or maintain any action for damage
on account of the detention or seizure.
87. If, in any proceeding brought on account of a
detention or seizure made under an excise law, sentence or
judgment is given for the plaintiff, and the Judge or
magistrate by whom the cause is tried certifies that there was
a reasonable cause of detention or seizure, the plaintiff shall
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Mode of
conducting sale
of thing seized.

Penalty for
unlawful
possession of
spirits.
25 of 1992
6 of 1993]

c. 82.21
not be entitled to any costs of suit, nor shall he who made the
detention or seizure be liable to any action, suit, indictment,
or other prosecution for doing so.
88. (1) All sales of things seized under any excise law
(for whatever cause they are sold) shall be conducted by the
Commissioner, or by anyone appointed by him for that
purpose.
(2) Spirits so offered for sale shall not be sold for
less than the amount of the duty for the time being payable
thereon.
General Offences
89. (1) Every person who is in unlawful possession of
spirits shall be liable to a fine of thirty thousand dollars or to
imprisonment for six months and the spirits shall be forfeited.
(2) Everyone possessing spirits exceeding in
quantity five hundred and sixty-eight millilitres shall be
deemed, for the purposes of this section, to be in unlawful
possession thereof, unless—
(a) he is a distiller, compounder, or
authorised methylator or retailer, and
they have come legally into his
possession in that capacity; or
(b) he is in possession under permit for
their removal, or having been legally
empowered to remove them, is in
possession thereof for the purpose of
the removal; or
(c) the spirits have been legally sold,
delivered, or disposed of to him
under section 62 of the Intoxicating
Liquor Licensing Act, or under
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section 37(2) of this Act; and, if the
spirits have been obtained in separate
litres from a retailer at separate times
and not under a permit, the purchaser
has obtained a receipt in writing for
the purchase money paid for them,
and showing the quantity of spirits
for which, and the time when, it was
paid; or
(d) he is the holder of a special licence
from the Minister to distil spirits in
accordance with section 14.

(3) If an officer has reasonable cause for suspicion
that spirits are in the unlawful possession of anyone in any
house, building or enclosed place whatsoever, then upon oath
made by that officer before a magistrate or justice of the peace
of the grounds of suspicion, the magistrate or justice of the
peace may issue a warrant under his hand authorising the
officer to enter by force, if necessary, the house, building or
enclosed place and search for and seize any spirits
unlawfully possessed therein, and either detain them or
remove them to a place of safe custody, and also a warrant
to arrest the person unlawfully in possession thereof, and
to bring him before the magistrate of the district to be dealt
with according to law.
(4) In any proceeding under this section it shall not
be necessary to negative any of the exceptions in favour of the
defendant contained in subsection (2), but the onus of proving
that any of those exceptions applies in his case shall lie on the
defendant.
(5) Everyone possessing any quantity of the
substance known as bush rum (or any substance containing
bush rum) shall be deemed to be a person unlawfully
possessing spirits under this section, and a report under the
hand of the Government Analyst certifying that the substance
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Unlawful
removal of
wash, low
wines, feints or
spirits.
[6 of 1993]
in his opinion is bush rum, or contains bush rum, shall be
prima facie evidence of that fact, and thereupon the onus of
proving that the substance is not bush rum shall lie on the
defendant.
90.(1) Everyone who—
(a) removes any wash, low wines, feints
or spirits from the premises of a
distiller contrary to this Act; or
(b) knowingly buys or receives any wash,
low wines, feints or spirits so
removed from the premises of a
distiller; or
(c) subjects any cask to any process for
the purpose of extracting any spirits
absorbed in the wood of the cask, or
has on his premises any cask which is
being subjected to that process, or any
spirits extracted from the wood of the
cask; or
(d) removes, throws away, or destroys or
causes to be removed, thrown away,
or destroyed any wash, low wines,
feints or spirits in order to prevent or
impede search for or seizure of them,
shall be liable to a fine of fifteen thousand dollars.
(2) All the wash, low wines, feints or spirits so
removed, and every cask which is being subjected to any
process aforesaid, or which, being upon premises where
spirits so extracted are found, has been subjected to any
process aforesaid, shall be forfeited.

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Tampering
with distillery
apparatus.
[10 of 1936
66 of 1952
6 of 1993]
Selling spirits
at a priceless
than the duty.
[6 of 1993]

Sale of spirits
for unlawful
purpose.
[6 of 1993]

Unlawful
purchase of
spirits.
[6 of 1993]

Purchase or
receipt of
spirits on
which duty has
not been paid.
[6 of 1993]

(3) Any officer may arrest anyone found
committing an offence against this section.
91. Everyone who, without the sanction of the
Commissioner, wilfully breaks, damages, or in any manner
whatever tampers or interferes with, any distillery apparatus
shall be liable to a fine of fifteen thousand dollars.
92. Everyone, except a distiller, who at any time sells
or disposes of spirits at a price lower than the amount of the
duty thereon, shall be liable to a fine of one thousand five
hundred dollars and shall pay treble the amount of the duty.
93. Everyone who knowingly sells or delivers spirits,
or causes them to be sold or delivered, to the end that they
may be unlawfully retailed or consumed or carried into
consumption shall be liable, in addition to any other penalty
or forfeiture, to a fine of thirty thousand dollars and to
imprisonment for six months, and the spirits shall be
forfeited.
94. Everyone who receives, buys, or procures spirits
from a person not having authority to sell or deliver them
shall be liable to a fine of thirty thousand dollars and to
imprisonment for six months, and the spirits shall be
forfeited.
95. Everyone who knowingly buys or receives spirits
or has them in his possession, 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 been have been condemned
as forfeited, shall forfeit the spirits and shall be liable to a fine
equal to treble the duty and value thereof, and also to a fine of
thirty thousand dollars and to imprisonment for six months.

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Counterfeiting
documents.

Forcibly
opposing
executing of
excise law.
[6 of 1993]
96. Everyone 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 the removal
or shipping of spirits; or
(c) forges or counterfeits any certificate,
declaration, or other document
required to be made by this Act or by
the regulations; or
(d) knowingly utters or publishes any
forged or counterfeited certificate,
declaration, or other document,
shall be guilty of a misdemeanour.
97. Everyone who—
(a) assaults anyone acting under an
excise law, or any person acting in his
aid; or
(b) assaults anyone who has discovered
or given, or is about to discover or
give, information or evidence against,
or has seized or is bringing to justice
any offender against an excise law; or
(c) assaults anyone who has seized, or is
about to seize or examine, anything as
forfeited under an excise law; or
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Corruption of
and by officer.
[6 of 1993]
(d) forcibly opposes, or offers or
threatens to oppose, the execution of
any of the powers given by an excise
law; or
(e) being armed with an offensive
weapon, or in a violent manner,
rescues any offender arrested or thing
seized under an excise law, or
prevents the arrest of the offender or
the seizure of the thing,
shall be liable to a fine of thirty thousand dollars or to
imprisonment for six months.
98.(1) Everyone who, in or with reference to any
matter under an excise law—
(a) not being authorised to do so, gives or
promises, directly or indirectly, any
reward to any officer or person
employed in the execution of an
excise law in respect of the
performance or non-performance by
that officer or person of his duty or
employment; or
(b) agrees with or proposes to that officer
or person to do or permit to be done
anything in contravention or evasion
of any excise law or of his duty; or

(c) being that officer or person—
(i) demands or receives, except
from or through the proper
channel, any reward in respect
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Obstruction of
officer.
[10 of 1936
66 of 1952
6 of 1993]

Peace officer
not aiding.
[6 of 1993]

Contravention
of excise law
not specially
provided for.
[6 of 1993]

Power of entry
and
of the performance or non-
performance of his duty or
employment; or
(ii) by any wilful act, neglect, or
default, does or permits, or
agrees to do or permit,
anything in contravention or
evasion of an excise law or of
his duty,
shall be liable to a fine of thirty thousand dollars.
(2) If the officer or person is convicted of either of
the two offences last mentioned in this section, he shall be
thereafter disqualified from serving the State in any office or
employment.
99. Anyone who, by himself or by anyone in his
employment, obstructs, hinders, or molests any officer in the
execution of his duty under an excise law, or anyone acting in
his aid, shall be liable to a fine of thirty thousand dollars,
and if the offender is a distiller, the Commissioner , subject
to the approval of the Minister, may suspend or revoke his
licence.
100. Any peace officer who wilfully refuses or
neglects to aid in the execution of an excise law shall be liable
to a fine of three thousand dollars.
101. Everyone who contravenes any provision of an
excise law, with respect to the contravention of which no
penalty or other punishment is expressly provided, shall be
liable to a fine of fifteen thousand dollars.
Powers of Officers
102. Any officer may at any time, either by day or by
night, enter any part of the premises of, or house or place
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examination by
officer.

Power to
search for
apparatus.
[10 of 1936
66 of 1952]

Entry and
search for illicit
distillery
apparatus and
spirits.
[15 of 1940
4 of 1972
6 of 1993]
whatsoever belonging to or made use of by a distiller, and
search for, examine, gauge, and take an account of, any
distillery apparatus therein, and also any spirits or materials
for the manufacture of spirits therein.
103. The Commissioner, or any member of the police
force, at any time, either by day or by night, may search for
any pipe, cock, conveyance, or utensil, on the premises of a
distiller, and may break up or cut away the pipe or
conveyance and turn the cock, and examine whether the pipe
or conveyance conveys or conceals spirits or any materials for
the manufacture of spirits, so as to prevent a true account
thereof from being taken.
104. (1) If an officer makes oath that there is good
cause to suspect that any distillery apparatus, spirits, or
materials for the manufacture of spirits, is or are unlawfully
kept or deposited in any house or place, and states the
grounds of suspicion, any justice of the peace, if he thinks fit,
may issue a warrant authorising the officer to search the
house or place.
(2) Anyone so authorised may at any time, either
by day or by night, but at night only in the presence of a
police officer or constable, if he is not a member of the police
force, break open and forcibly enter any house or place
aforesaid, and seize any distillery apparatus, spirits, or
materials for the manufacture of spirits found therein, and
either detain them or remove them to a place of safe custody.
(3) All distillery apparatus, spirits, and materials
for the manufacture of spirits so seized shall be absolutely
forfeited, and the owner of any distillery apparatus, spirits,
or materials for the manufacture of spirits, or the person in
whose custody they are found, shall be liable for every house
or place in which they are found, and also for the distillery
apparatus, spirits, or materials for the manufacture of
spirits, to a fine of thirty thousand dollars and to
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Entry upon
vessel and
taking account
of spirits.
[25 of 1992
6 of 1993]
imprisonment for twelve months.
(4) If any damage is done by the forcible entry and
the search is unsuccessful the damage shall be made good.
(5) Any officer may seize the distillery apparatus,
spirits, or materials for the manufacture of spirits without a
warrant.
(6) Anyone found in a house or place where the
distillery apparatus, spirits, or materials for the manufacture
of spirits are found, or in the vicinity thereof, shall be deemed,
unless he prove the contrary to the satisfaction of the
magistrate, to be the owner or person in charge of the
distillery apparatus, spirits, or materials for the manufacture
of spirits.
(7) The period of imprisonment which shall be
imposed by the magistrate in respect of the non-payment of
any pecuniary penalty imposed under this section shall be
that period which in the opinion of the magistrate will satisfy
the justice of the case and be according to the following scale:
Where the penalty
The period shall
not exceed-
Does not exceed $500.00 Three months
exceeds $500.00 but does not exceed $1000.00 Six months
exceeds $1000.00 but does not exceed 1500.00 Nine months
exceeds $1500.00 Twelve months
105.(1) Any officer, at any time either by day or by
night, may go on board a vessel in any port, river, or creek of
Guyana, or within twelve miles of the coast thereof, and take
an account of any spirits found on board the vessel, and
demand and examine the permit or certificate for the removal
of them, and if spirits are found to have been shipped without
a permit or certificate, or not to correspond with the
particulars set forth in a permit or certificate, they shall be
forfeited, and the master of the vessel shall be liable to a fine
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Power to detain
suspected
person.
[25 of 1992]

Entry upon
premises of
railway
company and
examination.
[6 of 1993]

Entry upon
premises of
dealer and
inspection of
spirits.
[10 of 1936
66 of 1952]
of fifteen thousand dollars.
(2) The officer may also in like manner go on board
any vessel aforesaid and search for distillery apparatus, and if
any distillery apparatus is found otherwise than in course of
lawful conveyance, it shall be forfeited, and the master of the
vessel shall be liable to a fine of fifteen thousand dollars.
106. Any officer, if he suspects any person to be
conveying spirits from or to any place without a permit or
certificate, may stop the person and examine the package
which he suspects to contain spirits, and, if he discovers that
the package contains more than three hundred and seventy-
eight millilitres of spirits then, in the event of the person not
being able, or refusing or neglecting, to produce a permit he
shall seize the spirits, and the package containing them,
together with the cart, vessel, conveyance, and all animals
employed in removing them and may arrest the person
carrying or removing them, or concerned in their carriage or
removal and detain him until he can be brought before a
magistrate and dealt with according to law.
107.(1) An officer, at any time either by day or by
night, may enter any portion of the premises of a railway or
steamship company for the purpose of examining any spirits
in transit; and may detain and examine any cart, wagon,
truck, or other vehicle for that purpose.
(2)Everyone driving, conducting, or being in
charge of, the cart, wagon, truck or other vehicle, who refuses
to stop when requested by the officer to do so, shall be liable
to a fine of three thousand dollars.
108. The Commissioner or any member of the police
force, at any time, either by day or by night, may enter the
premises of any dealer and inspect, examine, and take an
account of, the spirits in his stock or possession, and take
samples of them, paying a reasonable price for each sample.
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Duty of
distiller, dealer
or master to
assist officer.
[6 of 1993]

Employment of
assistants.

Arrest without
warrant of
offenders in
certain cases.
Discharge of
informer in
certain cases.

Rewards to
informers.
109. Every distiller, dealer, or master of a vessel, when
so required by an officer, shall assist the officer by a sufficient
number of servants in taking an account of the spirits in his
stock or possession or in taking samples of them, and for any
refusal or neglect so to assist shall be liable to a fine of seven
thousand five hundred dollars.
110. Where any power is given to an officer by or
under an excise law, that power may be exercised by the
officer either alone or in conjunction with any assistants he
thinks fit to employ.
111.(1) Any officer may without warrant apprehend
anyone whom he has reasonable grounds of suspecting to be
liable to a penalty under section 11, 93, 94, 95, 97, 99, 104, 105
or 107.
(2) Everyone so apprehended shall be conveyed as
soon as practicable before a magistrate to be dealt with
according to law.
Informers
112. On the commission of any offence against an
excise law, the offender who, before any charge or complaint
is lodged against him in respect of that offence, first discovers
and informs against any other offender, shall, on the
conviction of the person against whom the information is
given, be discharged and acquitted from all penalties or
disqualifications under any excise law to which, at the time of
giving the information, he may be liable by reason of the
offence committed by him.
113. The Minister may direct that a reward be paid to
anyone who gives information with respect to any illicit still
which leads to a conviction or to the seizure of a still, and the
reward (which shall not exceed two hundred and fifty dollars
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Recovery of
penalty or sum
of money.

Power to accept
compensation
for offences.
[5 of 1984]

Liability of
distiller or
dealer for act,
default, or
ommision of
servant.
in any one case) shall be paid out of moneys provided by
Parliament.
Procedure
114. Any penalty for an offence against, or any sum of
money due under, an excise law may be sued for and
recovered, and all proceedings in respect of forfeitures under
an excise law may be carried on, by any officer before any
magistrate, and the magistrate shall have full power to hear
and determine in the case of that penalty, sum of money, or
forfeiture, whatever may be the amount or value thereof.
114A. Notwithstanding any other provisions of this
Act, the Commissioner may, in any case he deems proper
and in substitution for any proceedings in a court of summary
jurisdiction, accept on behalf of the State a sum of money by
way of compensation from any person reasonably suspected
of a contravention of the Act or any regulations made
thereunder:
Provided that such compensation shall be accepted only
where the person reasonably suspected of such contravention
has expressed his willingness in such form as the
Commissioner may prescribe by order, which the
contravention as aforesaid shall be so dealt with.
115. Where a distiller, dealer, or retailer, is made liable
by an excise law to any penalty or forfeiture for any act,
default, or omission, the liability shall attach to the distiller,
dealer, or retailer, whether the act, default, or omission is
done or made by the distiller, dealer, or retailer personally, or
by someone employed by him for the purposes of this
business; provided, in the latter case, it appears that the act,
default, or omission has occasioned benefit to the distiller,
dealer, or retailer, and it does not appear that it was done or
made by the employee through ill- will to the distiller, dealer
or retailer.
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Liability to
distress of
distillery
apparatus and
material.

Procedure on
taking samples
for analysis.

Special
provisions as to
complaint.

Documents to
be prima facie
evidence.
116. For the purpose of recovering any penalty or
forfeiture incurred by a distiller, all distillery apparatus
employed by the distiller for the purpose of his business,
and all spirits and materials for the manufacture of spirits
in his possession or under his control, shall be deemed to be
his property, whether the fact be so or not.
117. (1) Where an officer takes a sample of anything
for analysis he shall then and there, in the presence of the
owner of the thing or his agent, divide the sample so taken
into three parts, each part to be marked and sealed, or
fastened up in the manner its nature permits.
(2) He shall then deliver one of the parts to the
owner of the thing or his agent, shall deliver another of the
parts to the Government Analyst, and shall keep the third of
the parts for future comparison and production in court, if
necessary.
118. (1) In any charge or complaint that may be
brought under an excise law, 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 that exception or
proviso shall lie on the defendant.
(2) In the charge or complaint, any number of
offences may be stated not exceeding six, provided the
interval of time between the commission of the first and the
last of the offences does not exceed twelve months.

(3) In adjudicating on any charge or complaint
relating to a penalty, it shall not be competent for the
magistrate, if he convicts the defendant thereunder, to award
a less penalty than one-fourth of that imposed by law.
119. Where any document is required to be made or
delivered for the purpose of an excise law, the document shall
be deemed, in all respects in which that proof may conduce to
LAWS OF GUYANA
Spirits Cap. 82:24 77
L.R.O. 1/2012

Onus of proof
as to spirits.
Weights and
measures.
c. 90:14

Entries in
indelible
material.

Procedure and
appeal.
the protection of the public revenue, to be prima facie evidence
of the truth of any matter therein stated.
120. In any proceeding relating to spirits under an
excise law it shall not be necessary for the purposes of the
prosecution to prove that the spirits were manufactured in
Guyana, but the onus of proving the contrary shall lie on the
defendant.
121. In this Act, all references to weights and
measures shall be deemed to be references to the standard
weights and measures specified in the Weights and Measures
Act.
122. Every entry required by this Act to be made in
any book, return, or record, shall be made in ink or other
indelible material.
123.(1) Except as in this Act otherwise provided, the
procedure in respect of any charge or complaint brought
under an excise law shall be in accordance with the Summary
Jurisdiction Acts:
Provided that where, by the provisions of this Act or of
the regulations, a distiller, dealer or retailer is made liable to a
penalty in respect of an act or omission, and a charge or
complaint is brought alleging an act or omission, the
following proceedings shall be lawful, that is to say—
(a) the summons may be served in the
manner now permitted by law, or by
leaving it with anyone who is
apparently a clerk or servant found
on the premises for which a licence is
granted, or if that person cannot be
found, by affixing it in a conspicuous
manner to the outer door or outer
wall of the premises;
LAWS OF GUYANA
78 Cap. 82:24 Spirits
L.R.O. 1/2012

Mode of
determining
gravity of
wash.
[10 of 1936
(b) where the distiller, dealer or retailer is
without Guyana, his agent may
appear on his behalf;
(c) where the distiller, dealer, or retailer
is without Guyana, either at the time
of the act or omission charged or at
the time when the summons is served,
the magistrate, on being satisfied as
to the service of the summons as
hereinbefore authorised, shall
proceed to investigate the matter of
the charge or complaint whether an
agent appears or not, and if the act or
omission is proved, may order the
penalty to be paid and to be levied
upon the goods and chattels of the
distiller, dealer, or retailer, by distress,
but where it is not shown that the
distiller, dealer, or retailer left Guyana
to avoid the service of the summons
upon him personally, the magistrate
shall not make order or direct that he
be imprisoned, either in default of
sufficient goods or chattels being
found or otherwise.
(2) In this section the term “penalty” includes any
sum of money due under an excise law, also any forfeiture
under an excise law.
Saccharometer and Hydrometer
124. For determining the gravity of wash, a
saccharometer which is for the time being approved by the
Commissioner , and the tables, if any, constructed for use
therewith, shall be used; and all wash shall be deemed for the
LAWS OF GUYANA
Spirits Cap. 82:24 79
L.R.O. 1/2012
66 of 1952]
Mode of
ascertaining
strength of
spirits.
[25 of 1992]

Testing
strength of
spirits in case
of obscuration
by colouring
matter.
[25 of 1992]
Testing
accuracy of
hydrometer
and
saccharometer.
[10 of 1936
66 of 1952]

Regulations
and forms.
purposes aforesaid to be of the gravity denoted by that
saccharometer, on the application thereof.
125. All spirits shall be deemed to be of the strength
indicated by an approved alcohol hydrometer as ascertained
by the officer in accordance with the International
Alcoholmetric Tables printed under the authority of the
International Organisation of Legal Metrology and entitled
“Practical Alcohol Tables Volume 2" and in accordance with
any certificate of corrections issued by the Government
Analyst under section 127.
126. Wherever by reason of the presence of colouring,
sweetening, or other matter the true strength of spirits cannot
be immediately ascertained by an approved alcohol
hydrometer, a sample of the spirits may be submitted for
analysis by the Government Analyst so that their true
strength may be ascertained.
127. Every hydrometer and saccharometer used for
excise purposes shall be submitted from time to time, as
directed by the Commissioner, to the Government Analyst in
order that its accuracy may be tested and a certificate of
corrections applicable thereto may be issued by him.
Regulations and Form
128.(1) Subject to negative resolution of the National
Assembly, the Minister may from time to time make
regulations and forms for better carrying out all or any of the
provisions of this Act.
(2) There may be annexed to any breach of any
of those regulations such penalty, not exceeding one
thousand five hundred dollars, as may be deemed fit.
(3) The regulations and forms shall be published in
the Gazette and one other newspaper of Guyana.
LAWS OF GUYANA
80 Cap. 82:24 Spirits
L.R.O. 1/2012
ss 17 and 30
SCHEDULE
SCHEDULE REGULATION OF DISTILLERS
The following vessels must be erected to the satisfaction
of the Commissioner before a still is licensed and must
thereafter be kept to the like satisfaction during the
continuance of the licence—
one test case;
one spirit receiver;
one low wines or feints receiver;
but a distiller may provide in addition as many more
receivers for spirit or for low wines or feints as he desires.

The vessels must be erected in accordance with the
following provisions—
(1) The test case must be connected with the worm
of the condenser of the still in such a manner that all spirit,
low wines or feints running from the worm must pass
through the test case.
(2) (a) 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
Commissioner, with closed metal
pipes leading to the spirit receiver
and to the low wines or feints
receiver.
(b) The Commissioner may require any
test case to be fitted with an overflow
pipe of not less than seven decimal six
centimetres bore leading directly to
the low wines or feints receiver.
LAWS OF GUYANA
Spirits Cap. 82:24 81
L.R.O. 1/2012
(c) Samples may be allowed to be taken
by means of a two- way cock attached
to the test case or to the pipe leading
from the worm of the still to the test
case constructed in such a manner to
the satisfaction of the Commissioner
that a duplicate of each sample taken
is deposited in a locked vessel, the
key of which shall be kept by the
Commissioner.
(3) 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
Commissioner considers it desirable, he may require them to
be of a greater capacity or permit them to be of a less capacity.
(4) Every spirit receiver must be a close covered
vessel, and, except as hereafter specified, 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.

(5) Every receiver must have a hole cut in its cover
and faced with metal of the form and size prescribed by the
Commissioner, and the hole must be supplied with a cover,
secured and kept secured to his satisfaction.
(6) Every receiver may have fixed to it a graduated
gauge glass; the glass and its fittings must be securely and
completely enclosed in a metal or wooden case with a
properly protected glass front.
(7) Every test case and receiver must be made,
placed, and fixed to the satisfaction of the Commissioner.
(8) Every cock, valve, or pump attached to any part
of the still, test case, or receivers, or to any pipes in connection
LAWS OF GUYANA
82 Cap. 82:24 Spirits
L.R.O. 1/2012
therewith, must be constructed in the manner prescribed by
the Commissioner.
(9) All spirit must run through closed metal pipes
directly from the test case to the spirit receiver.
(10) Low wines or feints must run through closed
metal pipes directly from the still or test case to the low wines
or feints receiver, and from there all low wines or feints must
run directly through closed metal pipes to a locked receptacle
or the still for re-distillation.
(11) Samples may be allowed to be taken by means
of a two- way cock attached to the receiver, constructed in
such a manner to the satisfaction of the Commissioner that a
duplicate of each sample taken is deposited in a locked vessel,
the key of which shall be kept by the Commissioner .
(12) Every retort of any still must be fitted with a
discharge pipe leading directly to the body of the still or to a
locked receptacle.
(13) Except as authorised by the Commissioner, in
the case of every still there must be no pipe leading directly or
indirectly to or from the worm of a still. Every man-hole,
discharge pipe, cock, or valve of any still must be constructed
and secured to the satisfaction of the Commissioner.
____________________

LAWS OF GUYANA
Spirits Cap. 82:24 83
SUBSIDIARY LEGISLATION
_________________
SPIRIT WAREHOUSES NOTICE
made under section 41
Citation.

Building or
places
appointed as
warehouses
1. This Notice may be cited as the Spirit Warehouses
Notice.
2. The places or buildings described in the Schedule
are hereby appointed to be warehouses for the receipt and
storage of spirits without payment of duty thereon.
______________________
Gaz. 1/10/1966
Nt.429A

Gaz. 26/7/1952
Nt.1296
SCHEDULE
The building of concrete, steel and galvanised metal
roofing, adjoining the rum store, measuring 70 feet by 63 feet
9 inches with the exception of an enclosed portion, housing
the laboratory and manager's office, measuring 23 feet 6
inches by 24 feet 9 inches. The building, the property of
Albion Distilleries Limited, is situate at Albion Estate,
Corentyne, Berbice, and is defined on a plan deposited with
the Comptroller of Customs and Excise.
The building measuring 80 feet long by 29 feet 6 inches
wide by 11 feet from floor to plate situate on the premises of
Messrs. S. Davson and Company Limited immediately west
of the existing rum store of the distillery at Pln. Blairmont, on
the West Bank of the Berbice river and separated therefrom
by the western wall, bounded on the east by the rum store, on
LAWS OF GUYANA
84 Cap. 82:24 Spirits
[Subsidiary] Spirit Warehouses Notice
L.R.O. 1/2012
Gaz. 1/10/1966
Nt.429A
Gaz. 15/9/1956
Nt.1667


Gaz.
18/10/1952
Nt. 1787

Gaz. 18/9/1948
Nt. 1393



O. in C.
40/1943.
the north by the main navigation canal and on the south by
the factory.
The building of concrete and steel with greenheart and
asbestos roofing measuring 72 feet 9 inches long by 61 feet
wide, the property of the Enmore Estate on the East Coast of
Demerara as defined on a plan deposited with the
Comptroller of Customs and Excise.
The building of concrete and steel with galvanised
roofing, measuring 70 feet in length from North to South and
26 feet in width from East to West, the property of Mavis
Mendes de Franca and Eileen Pereira of 159 Charlotte Street,
Lacytown, Georgetown, and situate at Lot J and 15 Princes
Street, Lodge Village, East Coast, Demerara, as defined in the
plan deposited with the Comptroller of Customs and Excise,
save and except a room on the northern extremity of the
building measuring 10 feet in length from North to South and
26 feet in width from East to West.
The concrete and iron building situate at Fort Yard,
Kingston, Georgetown, formerly known as the Petroleum
Bond, and measuring 240 feet in length and 100 feet in
breadth.
The building situate on the premises of Guyana Distillery
Limited, at Mud lots 8, 9, 10 and 11, Werk-en-Rust,
Georgetown, save and except an enclosed portion on the
north-eastern corner thereof measuring 75 feet 6 inches from
east to west and 31 feet 2 inches from north to south.
The western enclosed section (100 feet long by 42 feet
wide) of the wooden building 122 feet long and 100 feet wide
situate on the premises of the Demerara Company, Limited,
on the western side of the Public Road and to the south-west
of the stelling at Plantation Ruimveldt.
The building owned by Messrs. D'Aguiar Bros (D.I.H.)
LAWS OF GUYANA
Spirits Cap. 82:24 85
[Subsidiary] Spirit Warehouses Notice
L.R.O. 1/2012
Gaz. 9/11/1968
Nt. 476B


Gaz. 24/1/1948
Nt. 129
Gaz. 23/12/
1950
Nt. 2020
Gaz. 26/7/1952
Nt. 1296

Ltd. and situate on the premises of Messrs. Bank Breweries
Limited at Lot B 4 Ruimveldt, East Bank Demerara, in the
north eastern corner of the factory area, bounded on the north
by the boundary separating the factory area from the housing
area, and on the east by the eastern boundary of the premises
and marked "C" on a plan numbered A-2 deposited with the
Comptroller of Customs and Excise, save and except; firstly,
an enclosed portion at the north western corner of the said
building, measuring 96 feet by 48 feet 11 3/4 inches marked
"B" on a plan numbered S—3 deposited with the Comptroller;
and secondly, an enclosed portion at the north eastern corner
of the said building measuring 48 feet by 48 feet 113/4 inches
marked "C" on the plan numbered S—3 deposited with the
Comptroller.
The building measuring 175 feet by 90 feet situate on the
premises of Messrs. Demerara Company, Limited, numbered
74, and about 150 yards west of the factory compound at
Plantation Diamond on the east bank of the Demerara River.
The building situate in the Plantation Diamond factory
compound on the premises of Messrs. Demerara Company,
Limited, on the East Bank of Demerara River, bounded on the
north by the fire station building, on the south by the
distillery wash loft, on the east by the factory building and
distillery spirit store and on the west by the building known
as No. 3 Spirit Store, and measuring 137 feet in length by 45
feet in breadth.
The building situated in the Plantation Diamond factory
com pound, on the premises of Messrs. Demerara Company,
Limited, on the East Bank of Demerara River, west of the
sugar factory, in the centre of the block of buildings
immediately east of the Public Road at the entrance to the
factory compound; the dimensions are 152 feet long by 33 feet
6 inches wide, 20 feet to plate; constructed of green-heart with
lignocrete roofing.

LAWS OF GUYANA
86 Cap. 82:24 Spirits
[Subsidiary] Spirit Warehouses Notice
L.R.O. 1/2012
Gaz.1/12/1956
Nt. 2121

Gaz. 11/6/1960
Nt. 578D

Gaz. 1/10/1966
Nt. 429A


Gaz. 15/8/1953
Nt. 1425
Gaz. 1/10/1966
Nt. 429A

The building of concrete and steel with Arcon Tropical
roof structure measuring 150 feet length, and 60 feet in width,
the property of Messrs. Sandbach Parker & Co., Limited, and
situate at Diamond Estate, approximately 530 feet west of the
Public Road, and 40 feet north of the Navigation trench as
defined in a plan deposited with the Comptroller of Customs
and Excise.
The building—to be known as Spirit Warehouse "F"—
measuring 250 feet in length and 60 feet in width, situated at
Diamond Estate, approximately 400 feet West of the Public
Road at the Factory entrance, 130 feet East of Spirit
Warehouse "D" and 40 feet North of the Navigation trench, as
defined on a plan deposited with the Comptroller of Customs
and Excise.
The building of wood and galvanised metal sheets
measuring 99 feet long by 78 feet wide, the property of Pln.
Versailles and Schoon Ord Limited and situate at Versailles
Estate on the West Bank of Demerara as defined on a plan
deposited with the Comptroller of Customs and Excise.
The southern compartment, measuring 100 feet in length
by 33 feet in breadth, of the bi-sectional one flat ferro-concrete
building, the property of Albion Distilleries Limited, situate
immediately south of the sugar factory at Plantation Uitvlugt,
West Coast, Demerara, the said building being defined on a
plan lodged with the Comptroller of Customs and Excise.
The building of concrete, steel and asbestos sheeting,
comprising two adjoining and inter-connected stores
measuring 100 feet by 67 feet and 76 feet by 50 feet
respectively, the property of Albion Distilleries Limited and
situate at Uitvlugt Estate on the West Coast of Demerara, as
defined on a plan deposited with the Comptroller of Customs
and Excise.
The building of concrete flooring and galvanised metal
LAWS OF GUYANA
Spirits Cap. 82:24 87
[Subsidiary] Spirit Warehouses Notice
L.R.O. 1/2012
Gaz. 30/6/1990
Nt. p. 178 Leg.
Sup. B
ceiling and walls made of polyurethane sandwiched by
galvanised sheets and painted, measuring 20 metres long by
20 metres wide by 8 metres high. The building, the property
of the Guyana Pharmaceutical Corporation Limited is situate
at Block X Farm, East Bank Demerara, and is defined on a
plan deposited with the Comptroller of Customs and Excise.
________________________
O. 45/1942
16/1945
1/1967
4 of 1972
O. 49/1977
23/1992
METHYLATION ORDER
made under section 75 (3)
Citation
[O. 1/1967]
Mixture of
substances.
1. This Order may be cited as the Methylation Order.
2. The substances to be mixed with spirits for the
purpose of methylation shall be as follows:
Wood Naphtha.—Partially purified wood-alcohol or methanol
obtained by the destructive distillation of wood;
Pure Methanol or Methyl Alcohol. – A colourless inflammable
poisonous liquid which is prepared synthetically;
Mineral Naphtha.—A hydrocarbon product derived either
from petroleum or from coal tar;
Gasolene.—A hydrocarbon product derived from petroleum;
Pyridine bases.—A mixture of pyridine with closely allied
compounds;
Diethyl Phthalate.—A derivative of alcohol;
Methylation Order
LAWS OF GUYANA
88 Cap. 82:24 Spirits
[Subsidiary] Spirit Warehouses Notice
L.R.O. 1/2012

Proportions
and manner of
substances.
[O. in C.
16/1945
1/1967
49/1977
23/1992]
Brucine.—A pure alkaloid;
Quassin.—The bitter principle of wood of quassa amara
known in commerce as Surinam quassa;
Methyl Salicylate.—A colourless or pale yellow oily liquid with
a strong characteristic aromatic odour and a warm sweet
aromatic taste;
Castor oil.—A nearly colourless or pale yellow viscid oil,
odour slight, taste at first bland but afterwards slightly
acid.
3. The proportions and manner in which the
substances to be mixed with spirits for the purpose of
methylation shall be as follows:
(a) For surgical use, spirits shall be
methylated by mixing 204 litres of
spirits of 88.4 per cent alcohol and
over with any of the following
formulations:
Formula I
Wood Naphtha—9 litres or Pure Methanol – 8.2 litres
Castor oil—5.1 litres
Methyl Salicylate—1.1 litres
Diethyl Phthalate—4.5 litres
Formula II
Wood Naphtha—9 litres or Pure Methanol – 8.2 litres
Castor oil—5.1 litres
Methyl Salicylate—1.1 litres
Brucine or Brucine Sulphate of Commerce—28.4
millilitres
Methylation Order
LAWS OF GUYANA
Spirits Cap. 82:24 89
[Subsidiary] Methylation Order
Formula III
Wood Naphtha—9 litres or Pure Methanol – 8.2 litres
Castor oil—5.1 litres
Methyl Salicylate—1.1 litres
Quassin—28.4 millilitres
(b) For general use, spirits shall be
methylated by mixing 204 litres of
spirits of 88.4 per cent alcohol and
over with any of the following
formulations:
Formula I
Wood Naphtha—20.4 litres or Pure Methanol – 18.4
litres
Mineral Naphtha—2.3 litres
Methyl Violet—0.33 gram
Formula II
Naphtha—20.4 litres or Pure Methanol – 18.4 litres
Brucine or Brucine Sulphate of Commerce—28.4
millilitres
Methyl Violet—0.33 gram
Formula III
Wood Naphtha—2.04 litres or Pure Methanol – 18.4
litres
Quassin—28.4 millilitres
Methyl Violet—0.33 gram.
(c) For use in botanical, bacteriological,
chemical and pathological
laboratories, in hospitals, in the
manufacture of medicinal
preparations, and in industries
approved by the Commissioner,
spirits shall be methylated by mixing
them with wood naphtha in the
L.R.O. 1/2012
LAWS OF GUYANA
90 Cap. 82:24 Spirits
[Subsidiary] Methylation Order
L.R.O. 1/2012
proportion of not less than 5 % by
volume, or with pure methanol in the
proportion of not less than 4.5% by
volume, or with such other substances
and in such quantities as may be
approved by the Commissioner.
Spirits methylated in the manner
herein provided shall not be sold by
retail and may be kept and used only
by such persons as may be approved
by the Commissioner and in such
manner as he may direct.
(d) For use in the preparation of
varnishes, French Polish and similar
mixtures, spirits shall be methylated
by mixing them with varnish or
polish, containing not less than 30% of
gum resin, in the proportion of not
less than 11%.
(e) For use in internal combustion
engines, spirits shall be methylated—
(i) For spirits of 91.3 per cent alcohol
and over.—By mixing the spirits
with mineral naptha (kerosene)
in the proportion of not less
than 1%, and with pyridine
bases in the proportion of not
less than one-half of 1%.
(ii) For spirits under 91.3 per cent
alcohol.—By mixing the spirits
with gasolene in the proportion
of not less than 8% and with
pyridine bases in the
proportion of not less than one-
LAWS OF GUYANA
Spirits Cap. 82:24 91
[Subsidiary] Methylation Order
Spirits for
combustion
engines.
[O. In C.
16/ 1945
23/1992]
half of 1%.
4. All spirits for use in internal combustion engines
shall be coloured by the addition of—
(a) Brilliant Green dye in the proportion
of 1.5 grammes for every four
hundred and fifty four litres of mixed
spirits; or
(b) Eosin (yellow shade) dye and "Spirit
Red 3" dye in the proportion of 2.1
grammes and 0.7 gramme
respectively for every four hundred
and fifty four litres of mixed spirits.
______________________
DISTILLERY REGULATIONS
ARRANGEMENT OF REGULATIONS
REGULATION
1. Citation.
2. Fermenting in fermenting vats.
3. Low wines to be conveyed into wash charger for
distillation.
4. Painting of pipes for conveyance of low wines.
5. Pipes conveying low wines to be riveted.
6. Fixing of pipes.
7. Penalty.
8. Taring of empty package.
9. Filling of package.
10. Hydrometer indication.
11. Ascertaining correct temperature.
12. Keeping of particulars as to weight.
13. Computation of contents of packages.
14. Weights in tables.
Distillery Regulations
L.R.O. 1/2012
LAWS OF GUYANA
92 Cap. 82:24 Spirits
[Subsidiary] Methylation Order
15.- 18. Repealed
19. Responsibility on distiller.
20. Penalty.
21. Testing of hydrometers, etc.
22. Removal of spirits only by permits.
23. Samples to be sent to Government analyst.
24. Security for revenue.
25. Time for methylation of spirits.
26. Time for delivery of methylated spirits.
27. Certificates of removal.
28. Production of authority.
29. Retailing of methylated spirits.
30. Penalty.
31. Application for licence to distil spirits.
32. Size of still to be approved.
33. Premises to be approved.
34. Authority to an officer to enter premises.
35. Book to be kept.
36. Time for distillation.
37. Penalty for breach.
38. Forms.
_____________________
Reg. 3/10/1905
31/1953
23/1968
DISTILLERY REGULATIONS
made under section 128
Citation.

Fermenting in
fermenting
1. These Regulations may be cited as the Distillery
Regulations.
REGULATIONS TO BE OBSERVED BY THE DISTILLER
AS TO THE COURSE OF WASH, LOW WINES, FEINTS,
AND SPIRITS PASSING THROUGH THE PIPES AND
VESSELS IN A DISTILLERY
2. All wash shall be fermented in the fermenting vats,
and thence conveyed directly into the wash charger into the
Distillery Regulations
L.R.O. 1/2012
LAWS OF GUYANA
Spirits Cap. 82:24 93
[Subsidiary] Distillery Regulations
L.R.O. 1/2012
vats.
Low wines to
be conveyed
into wash
charger for
distillation.
Painting of
pipes for
conveyance of
low wines.

Pipes
conveying low
wines to be
riveted.

Fixing of pipes.

Penalty.

Taring to
empty package.
[Reg. 10/1992]
still for distillation.
3. Low wines or feints shall only be conveyed into the
wash charger or retort when the process of distillation is
taking place, or for the purpose of being immediately mixed
with wash.
4. Pipes for the conveyance of low wines or feints
shall be painted red, and pipes for the conveyance of spirits
shall be painted black. Pipes for the conveyance of low wines
or feints and spirits shall be visible throughout their whole
length except where otherwise allowed by the Commissioner.
5. Pipes conveying low wines or feints or spirits, with
flange joints, shall have at least two of the bolts of such
flanges securely riveted, to the satisfaction of the
Commissioner. Pipes joined by other than flange connections
shall have their joints securely brazed.
6. The fixing of all pipes and vessels and the fastening
or securing of such pipes and vessels shall be done to the
satisfaction of the Commissioner.
7. If the distiller is in default of complying with any of
the foregoing requirements, he shall be liable to a fine of
seven hundred and fifty dollars.
REGULATIONS TO BE OBSERVED IN ASCERTAINING
THE CONTENT CAPACITY OF PACKAGES USED FOR
CONTAINING SPIRITS
8. (1) The empty package shall first be tared to the
kilogram, the weight to preponderate.
(2) The distiller in taking the tare of a package shall
be careful to satisfy himself that the package is empty.

LAWS OF GUYANA
94 Cap. 82:24 Spirits
[Subsidiary] Distillery Regulations
L.R.O. 1/2012
Filling of
package.
[Reg. 10/1992]

Hydrometer
indication.
Ascertaining
correct
temperature.

Keeping of
particulars as
to weight.
Computation of
contents of
packages.

Weights in
tables.
[Reg. 10/1992]


Responsibility
on distiller.
9. The package shall then be filled to the bung, and
immediately weighed to the kilogram, the package to
preponderate. In ascertaining the tare, and gross weight of a
package, the greatest care is to be exercised in counting the
weights, so that the true content capacity may be determined.
10. The hydrometer indication shall be taken at the
same time as the gross weight so that there may be no change
of temperature between the spirits as weighed and as tried.
11. Particular attention shall be paid to ascertaining
the correct temperature of spirit when it is weighed. After the
thermometer has been used for a first sample, a sufficient
time shall be allowed to elapse before the indication of a
second sample is taken to allow the instrument to record this
correctly.
12. The particulars of weights shall be entered, at
once, into the weighing book, which is hereby required to be
kept for this purpose.
13. The contents of packages shall be computed from
the net weight of spirits in each package and from the
Contents by weight table prescribed by section 36(4) of the
Act.
14. The weights in the several columns of the said
tables represent, respectively, the litres per kilogram
indicated by the corresponding densities which, multiplied by
the weight of the spirits, will give the number of litres.
15- 18. Repealed by 10/1992
19. The distiller will be held responsible for having the
true content capacity of each package ascertained according
to the foregoing requirements permanently and legibly
marked on the head of each cask or package which such
LAWS OF GUYANA
Spirits Cap. 82:24 95
[Subsidiary] Distillery Regulations
L.R.O. 1/2012

Penalty.

Testing of
hydrometer,
etc.

Removal of
spirits only by
permits.
Form2.
Form 1.

Samples to be
sent to
Government
analyst.
Security for
revenue.
distiller shall use for containing spirits to be sent out or
delivered from his distillery.
20. If the distiller is in default of complying with any
of the foregoing requirements, he shall be liable to a fine of
seven hundred and fifty dollars.
REQUIREMENTS AS TO TESTING OF HYDROMETERS
AND THERMOMETERS
21. Every saccharometer, hydrometer and
thermometer used by a distiller in his distillery shall be
forwarded by the distiller through the Commissioner in the
months of February and August in each year to the
Government Laboratory to be tested, under a penalty in
default of one hundred dollars, and the Government Analyst
shall furnish to the Commissioner, to be forwarded to the
distiller, a certificate, giving the results of such testing.
REGULATIONS AS TO THE METHYLATION OF SPIRITS
22. (1) No spirit shall be removed for the purpose of
methylation except by an authorised methylator, or his agent,
and from a spirit warehouse, or a licensed distiller's spirit
store, and after a permit signed by the proper officer has been
obtained.
(2) Any authorised methylator desirous of
obtaining a permit as hereinbefore set forth, shall make
application in duplicate direct to the proper officer.
23. On methylation of any spirits being completed a
sample of the spirit so methylated shall be sent to the proper
officer for trans mission to the Government Analyst.
24. Every authorised methylator shall give security for
the due protection of the revenue in such amount and in such
manner as may be prescribed from time to time by the proper
LAWS OF GUYANA
96 Cap. 82:24 Spirits
[Subsidiary] Distillery Regulations
L.R.O. 1/2012
Time for
methylation of
spirits.
Time for
delivery of
methylated
spirits.
Certificates of
removal.
Form 3.

Production of
authority.

Retailing of
methylated
spirits.
Form4.

Penalty.

Application for
licence to distil
officer.
25. No methylation of spirits whatsoever shall be
carried on between the hours of 5 p.m. and 7 a.m.

26. No authorised methylator shall deliver any
methylated spirit whatsoever to any person after the hour of 5
p.m., or before the hour of 6.30 a.m.
27. An authorised methylator shall on the sale of any
methylated spirit to a retailer or other purchaser of
methylated spirits issue a certificate of removal to the
purchaser.
28. Any person removing or concerned in the removal
of methylated spirits, shall produce his authority for the
removal of the same, on demand being made to that effect by
any officer or constable.
29. A retailer of methylated spirits shall, on the sale
thereof, issue a certificate of removal to the purchaser,
provided that no such certificate shall be necessary, if the
quantity of spirit removed does not exceed two decimal two
litres.
30. If any person makes default in complying with
any of the foregoing requirements in relation to the
methylation of spirits or the sale of methylated spirits, he
shall be liable to a fine of seven hundred and fifty dollars.
REGULATIONS AS TO STILLS SPECIALLY LICENSED
BY THE MINISTER FOR THE PURPOSE OF SCIENTIFIC
RESEARCH OR FOR TESTING PURPOSES ONLY OR TO
BE USED BY A CHEMIST OR DRUGGIST FOR HIS
TRADE ONLY
31. (1) Every application for a licence shall be in
LAWS OF GUYANA
Spirits Cap. 82:24 97
[Subsidiary] Distillery Regulations
L.R.O. 1/2012
spirits.

Size of still to
be approved.
[Reg. 10/1992]
c. 82:24

Premises to be
approved.
writing, signed by the applicant addressed to the Minister
and sent through the proper officer.
(2) Such application shall contain the following
particulars:
(a) The name, occupation, and abode of
the applicant.
(b) A description of the premises
intended to be used for the purpose of
distilling spirit.
(c) A description of every room and place
in which any part of the process of
distilling spirit is to be carried on, or
where any spirit is to be kept.
(d) The number of stills intended to be
used, the size, description and
capacity of each still.
(3) If the application is untrue in any material
particular, the person signing the same shall be liable to a fine
of one hundred and fifty dollars.
32. (1) The Minister shall in each case determine the
size and capacity of the still to be licensed, but no still shall be
licensed under these Regulations, the body of which,
exclusive of the head thereof, shall be capable of containing
more than twenty-seven litres.
(2) If any person licensed under these Regulations
keeps or uses a still of a size or capacity not authorised by his
licence, he shall be liable under the Spirits Act, as if he held no
licence.
33. Any premises intended to be used for the purpose
of distilling spirit, under a special licence, shall, prior to the
LAWS OF GUYANA
98 Cap. 82:24 Spirits
[Subsidiary] Distillery Regulations
L.R.O. 1/2012
Authority to an
officer to enter
premises.
Book to be
kept.

Time for
distillation.
granting of such licence, be approved of and secured to the
satisfaction of the proper officer.
34. It shall be lawful for any officer, at all times, to
enter into any premises occupied for the purpose of distilling
spirit, and take account of the quantity, description, and
strength of all spirit found thereon, and perform such further
acts as may be necessary to enable him to satisfy himself that
the requirements of the regulations are being duly complied
with.
35. (1) Every person holding a special licence under
these Regulations to distil spirits shall keep a book containing
the particulars in the following form:
N at
u re
o f
D is
ti ll
at e.
Q u
an ti
ty
D at
e o
f D
is ti
ll at
io n
B u
lk (
L it
re s)
T em
p er
at u
re
In d
ic at
io n
S tr
en g
th
T h
er m
al C
o rr
ec ti
o n
F ac
to r
L iq
u id
Q u
an ti
ty a
t
20 o

C
L it
re s
o f
al co
h o
l at
2 0o
C
How
spirit
is
disposed
of
Remarks

(2) Such book shall be at all times open to
inspection, on demand, by any officer and shall be kept
correctly written up to date.
36. No distillation whatsoever shall be carried on
between the hours of 6 p.m. on the one day and 7 a.m. on the
succeeding day, unless with the express permission, in
writing, of the proper officer.

LAWS OF GUYANA
Spirits Cap. 82:24 99
[Subsidiary] Distillery Regulations
L.R.O. 1/2012
Penalty for
breach.
Forms.
37. For every breach of or neglect to comply with any
of the foregoing regulations relating to special licences, the
holder of the special licence shall be personally liable to a fine
of one hundred and fifty dollars, and in addition his licence
may be cancelled if the Minister thinks fit.
38. The forms in the Appendix to these Regulations
shall be used for the purposes indicated in the respective
headings thereto and maybe varied and adapted to suit the
particular circumstances of any case.
_____________________
reg. 22
[4 /1972
[Reg. 10/1992]
APPENDIX
FORM 1
APPLICATION FOR PERMIT FOR REMOVAL OF SPIRIT
BY AUTHORISED METHYLATOR
Name of
authorised
methylator
Residence Spirits Time
allowed
for
removal
Place
from
where to
be
removed
Bulk Strength. Litres
of
Alcohol

To the …………………………………………………………
Authorised Methylator

LAWS OF GUYANA
100 Cap. 82:24 Spirits
[Subsidiary] Distillery Regulations
L.R.O. 1/2012












F
O R
M 2














re g
. 22
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LAWS OF GUYANA
Spirits Cap. 82:24 101
[Subsidiary] Distillery Regulations
L.R.O. 1/2012












F
O R
M 4













re
g .
29
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__
__ __
__ __
__ __
__ __
__











F O
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5













C ap
. 82
:2 4,
s .7
2 (b
).










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LAWS OF GUYANA
102 Cap. 82:24 Spirits
[Subsidiary] Distillery Regulations
L.R.O. 1/2012

















F
O R
M 6












C
ap . 8
2: 24
, s .7
3 (b
) F
O R
M O
F L
IC E
N C
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_
__ __
__ __
__ __
F O
R M
7












C
ap . 8
2: 24
, s.
14 (1
)
F O
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O F S
P E
C IA
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er e
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l to
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rk ed
.


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ed ...
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... .





























...
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.M in
is te
r










*
S ci
en ti
fi c
re se
ar ch
, o
r h
is t
ra d
e as
a C
h em
is t
o r
D ru
g g
is t
o r
fo r
te st
in g
p u
rp o
se s.
D at
e li
ce n
ce i
ss u
ed .


D es
cr ip
ti o
n o
f st
il l
an d
s an
ct io
n ed
c ap
ac it
y .
P la
ce o
f B
u si
n es
s.

R es
id en
ce .
N am
e o
f R
et ai
le r.

N am
e o
f o
w n
er o
f st
il l.
N o
.. ...
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P la
ce o
f B
u si
n es
s. ...
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en ce
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p ir
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o ..
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e o
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id en
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cr ip
ti o
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io n
ed
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r w
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rp o
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ed ...
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... ..…
.… …
… …
..







S
g d
. M in
is te
r
LAWS OF GUYANA
Spirits Cap. 82:24 103
[Subsidiary] Distillery Regulations
L.R.O. 1/2012















F
O R
M 8






















C
ap .
82 :2
4, s
s. 5
6 an
d 5
7









F O
R M
O F
C E
R T
IF IC
A T
E T
O B
E I
S SU
E D
B Y
A D
IS T
IL L
E R
F O
R T
H E
R E
M O
V A
L O
F S
P IR
IT S
T h
is c
er ti
fi ca
te c
an o
n ly
b e
is su
ed b
y a
D is
ti ll
er r
em o
v in
g s
p ir
it s
an d
m u
st a
cc o
m p
an y
s u
ch s
p ir
it s.

N o
... ...
... ...
... ...
... ...
... ...
... ...
.
C er
ti fi
ca te
i ss
u ed
b y
... ...
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is ti
ll er
, f o
r th
e
R em
o v
al o
f th
e u
n d
er m
en ti
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p ir
it s
fr o
m t
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li ce
n se
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an d
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N u
m b
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k s
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k ag
es .*

N am
e o
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et ai
le r.



























D at
e o
f ce
rt if
ic at
e.



























(
*F o
r d
et ai
ls –
s ee
e n
d o
rs em
en t.
)

















.
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is ti
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_
__ __
__ __
__ __
__


























E
N D
O R
SE M
E N
T




L it
re s
o f
A lc
o h
o l
at
20 0
C

L iq
u id
Q u
an ti
ty
at 2
0O C

T h
er m
al
C o
rr ec
-
ti o
n
F ac
to r
F u
ll
L iq
u id
C o
n te
n t


S tr
en g
th o
f sp
ir it
.



S tr
en g
th


In d
ic at
io n
T em
p er
at u
re .


D en
o m
in at
io n
o f
sp ir
it .

N et
W ei
g h
t

G ro
ss
W ei
g h
t

T ar
e.

Q u
an ti
ty (
li q
u id
) o
f sp
ir it
.

F u
ll c
o n
te n
t
ca p
ac it
y .
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e w
h en
S p
ir it
s d
ra w
n
o ff
.

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e o
f D
is ti
ll er
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an ti
ty (
li q
u id
) o
f sp
ir it
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..
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o m
in at
io n
o f
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it ...
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en g
th o
f sp
ir it
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m b
er a
n d
m ar
k s
o f
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k ag
es ...
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D at
e o
f ce
rt if
ic at
e. ...
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... ...
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... ...

Y ea
r.

N o
. o f
C as
k .

M ar
k
an d
B ra
n d
.

LAWS OF GUYANA
104 Cap. 82:24 Spirits
[Subsidiary] Distillery Regulations
L.R.O. 1/2012














F
O R
M 9
















C
ap .
82 :2
4, s
. 57




F
O R
M O
F C
E R
T IF
IC A
T E
T O
B E
I S
SU E
D B
Y A
D E
A L
E R
F O
R T
H E
R E
M O
V A
L O
F S
P IR
IT S
O F
T H
E S
A M
E D
E N
O M
IN A
T IO
N I
N Q
U A
N T
IT IE
S O
F N
IN E
L IT
R E
S A
N D
U P
W A
R D
S






















__
__ __
__ __
__ __
__ __
_






T h
is c
er ti
fi ca
te c
an o
n ly
b e
is su
ed b
y a
d ea
le r
re m
o v
in g
s p
ir it
s o
f th
e sa
m e
d en
o m
in at
io n
i n
q u
an ti
ti es
o f
n in
e li
tr es
a n
d
u p
w ar
d s,
a n
d m
u st
a cc
o m
p an
y s
u ch
s p
ir it
s.














_
__ __
__ __
__ __
__ __
N o
... ...
... ...
... ...
... ...
... ...
... ...
.
C er
ti fi
ca te
i ss
u ed
b y
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d ea
le r,
f o
r th
e re
m o
v al
o f
th e
u n
d er
m en
ti o
n ed
s p
ir it
s fr
o m
t h
e li
ce n
se d
p re
m is
es a
t. ...
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t o
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d el
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ed (
d ay
). ...
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o u
r) ...
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w h
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t ...
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M o
d e
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an ce
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... .

N u
m b
er a
n d
M ar
k s
o f
P ac
k ag
es .


D at
e. ...
... ...
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... .




























...
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D ea
le r
S tr
en g
th o
f sp
ir it
.
D en
o m
in at
io n
o f
sp ir
it .
Q u
an ti
ty (
li q
u id
)
S p
ir it
.
N
o ...
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N
am e
o f
D ea
le r.
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.
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ic en
se d
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es ...
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.
...
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o w
h o
m s
en t.
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h en
s en
t. ...
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...
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..


Q
u an
ti ty
( li
q u
id )
o f
sp ir
it s.
... ...
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... .
D
en o
m in
at io
n ...
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..
S
tr en
g th
o f
sp ir
it s.
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... .
N
u m
b er
a n
d M
ar k
s o
f P
ac k
ag es
... ...
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... .
D
at e
o f
C er
ti fi
ca te
... ...
... ...
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... ...
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... ...
... ...
... ...
... ...
... ...
... ...
... .

LAWS OF GUYANA
Spirits Cap. 82:24 105
[Subsidiary] Distillery Regulations
L.R.O. 1/2012
FORM 10
FORM OF CERTIFICATE TO BE PLACED ON THE COPIES
OF THE ABSTRACTS OF DISTILLERS’ RECORD AND
STOCK BOOK TO BE FORWARDED TO THE
COMMISSIONER ON OR BEFORE THE 6TH DAY OF EACH
MONTH, IN ACCORDANCE WITH SECTION 25 OF THE
SPIRITS ACT
Cap. 82:24
ABSTRACT
I hereby certify the above to be a true copy of the
particulars for the month of............................................................
contained in the Distillery Record Book and Stock Book as the
case may be of........................................................... Distillery and
that such particulars in the said Distillery Record Book and
Stock Book as the case may be are true and correct.
_________________________
FORM 11
FORM OF GENERAL BOND FOR REMOVAL OF SPIRITS
FROM A DISTILLERY TO A SPIRIT WAREHOUSE UNDER
SECTION 60 OF THE SPIRITS ACT, Cap. 82:24
GUYANA.
County of.......................................
BE IT KNOWN that on the................................day
of................................................................................in the year two
thousand and............................ before me
............................................................. of Guyana, personally
came and appeared ........................................................
LAWS OF GUYANA
106 Cap. 82:24 Spirits
[Subsidiary] Distillery Regulations
L.R.O. 1/2012
inhabitants of Guyana aforesaid, and then and there executed
and passed the following Bond :
KNOW ALL MEN by these presents that
we,..................................................................................................as
principals, and ..........................................................................as
sureties severally acknowledge ourselves to owe
to..........................................................................................................
.................to and for the use of the State the sum of
...............................................................................dollars, subject to
the condition endorsed hereon.
Witness our hands, this...............................day of
............................................... Two thousand
and...............................
Witnesses
CONDITION ENDORSED
Whereas the said ……………………………………….. has
elected to give a General Bond for the removal, from time to
time, of spirits…………………………………… from his
distillery at ……………………………………………………..to a
spirit warehouse.
Now the condition of this Bond is such that if all spirits
from time to time entered by the said
………………………………………. on the certificate for
removal from the said distillery to a spirit ware-house, shall
with all due diligence after removal be duly warehoused in
the said warehouse for which the same shall have been
entered to be removed, within such time as the Commissioner
shall in each case or generally direct and if no alteration or
diminution in quantity or quality (except such as shall be
accounted for to the satisfaction of the Commissioner) shall
take place in any such spirits, or in the puncheons or
LAWS OF GUYANA
Spirits Cap. 82:24 107
[Subsidiary] Distillery Regulations
L.R.O. 1/2012
packages in which the same shall have been removed from
the time of such removal, until the warehousing thereof as
aforesaid or in case of any alteration or diminution if the full
duties payable on any deficiency not so accounted for, be
paid, then this Bond to be void, otherwise to remain in full
force and effect.
___________________
FORM 12
FORM OF BOND FOR REMOVAL OF SPIRITS FROM A
DISTILLERY TO A SPIRIT WAREHOUSE UNDER SECTION
60 OF THE SPIRITS ACT , Cap. 82:24
GUYANA,
County of ……………………...
BE IT KNOWN that on the…………………day
of……………… in the year two thousand and
………………………………, before me
…………………………………………………. of Guyana,
personally came and appeared
…………………………………………... inhabitants of Guyana
aforesaid, and then and there executed and passed the
following Bond:
KNOW ALL MEN by these presents that
we,……………….…………………………….as principals, and
………………………………………………………as sureties
severally acknowledge ourselves to owe
to……………………………………….……………to and for the
use of the State the sum
of………………………………………………. dollars, subject to
the condition endorsed hereon.
Witness our hands, this ……………………day two
LAWS OF GUYANA
108 Cap. 82:24 Spirits
[Subsidiary] Distillery Regulations
L.R.O. 1/2012
thousand and ………………………
CONDITION ENDORSED
WHEREAS the said ………………………………………
has given notice of his intention to remove from his distillery
at ………….............................. to the spirit warehouse at
……………………………………..litres of spirits, more
particularly described in the Certificate No …………….
dated………………………………………………….., issued by
the said ……………………………………………….and
accompanying such spirits.
Now the condition of this bond is such that if the said
spirits shall be duly removed from the said distillery direct
and shall be warehoused in the said spirit warehouse within
……………………. from the date hereof and if no alteration or
diminution in quantity or quality (except such as shall be
accounted for to the satisfaction of the Commissioner) shall
take place in any such spirits or in the puncheons or packages
in which the same shall have been removed from the time of
such removal, until the warehousing thereof as aforesaid or in
case of any such alteration or diminution if the full duties
payable on any deficiency not so accounted for, be paid, then
this bond to be void, otherwise to be and remain in full force
and effect.
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FORM 13
FORM OF EXPORT BOND UNDER SECTION 61 OF THE
SPIRITS ACT
Cap. 82:24
GUYANA,
County of ……………………
LAWS OF GUYANA
Spirits Cap. 82:24 109
[Subsidiary] Distillery Regulations
L.R.O. 1/2012
BE IT KNOWN that on the …………………day of
…………................… in the year two thousand
and………………………………. before me
……………………………….. of Guyana, personally came and
appeared…………………………………………. inhabitants of
Guyana aforesaid, and then and there executed and passed
the following bond:
KNOW ALL MEN by these presents that
we,…………………..………….as principals,
…………………………………….as sureties severally
acknowledge ourselves to owe to………………………………
…………………………..to and for the use of the State the sum
of ……………………………………………………..dollars,
subject to the condition endorsed hereon.
Witness our hands,
this………………day…………………………….. two thousand
and ……………
Witnesses
CONDITION ENDORSED
Whereas the said……………………………….…………….
carry on business in Guyana as distillers under the name,
style, and firm of ………………………………………………….
and whereas in the carrying on of such business it is
necessary from time to time to export spirits manufactured in
Guyana:
Now, therefore, the condition of this obligation is such
that if all spirits as above described of which notice is given to
the Commissioner in accordance with the said Act shall be
conveyed to the stelling or wharf or place where the vessel
specified in the said notice is lying and put on board the said
vessel to be exported…………….and if neither the whole nor
LAWS OF GUYANA
110 Cap. 82:24 Spirits
[Subsidiary] Distillery Regulations
L.R.O. 1/2012
any part of the said spirits is re-landed in any port or place
within the limits of Guyana (shipwreck or other unavoidable
accident excepted) and if a landing certificate in terms of the
said Act is produced to the Commissioner or he is satisfied
that from some unavoidable cause it is impossible to produce
such certificate: then this bond or obligation to be void;
otherwise to remain in full force and effect.
Thus done and passed………………………………………
in the …………………………………………………. in the
County of…………………………………………………Guyana,
on the day and year first above written in presence of the
subscribing witnesses:
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