Spirit and Spirits
SPIRITS AND SPIRIT COMPOUNDS ACT
CHAPTER 87:54

LAWS OF TRINIDAD AND TOBAGO

Current Authorised Pages
Pages Authorised
(inclusive) by L.R.O.
1–2 ..
3–24 ..
25–26 ..
27–32 ..
33–36 ..
37–70 ..
71–82 ..
83–93 ..

Act
30 of 1933

Amended by

L.R.O.

2 of 1934
43 of 1934
19 of 1943
36 of 1944
8 of 1946

15 of 1952
50 of 1952
2 of 1955
3 of 1955

29 of 1955
33 of 1957

42 of 1967
45 of 1979

51/1980
146/1982

4/1985
9 of 1990
239/1990
6 of 1991
9 of 1997
4 of 2014

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

2 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

Index of Subsidiary Legislation

Page
Spirits and Spirit Compounds (Distillery) Regulations (G 25.1.34) … 68
Racking, Blending and Bottling of Spirits and Compounds Regulations
(G 30.12.33) … … … … … … … 79

Spirits and Spirit Compounds (Exportation from Warehouse) Regulations
(GN 68/1959) … … … … … … … 80

Warehousing of Compounds on Drawback Regulations (G 30.12.33) … 81
Methylated Spirits Regulations (G 11.1.34) … … … … 82
Warehousing of Spirits Regulations (LN 14/1998) … … … 88

Note on Adaptation
1. Certain fees in this Chapter were increased by the Commission under paragraph 4 of the
Second Schedule to the Law Revision Act (Ch. 3:03). Where this occurs, a marginal reference
in the form indicating an amendment is made to LN 51/1980 (the Legal Notice by which the
President’s approval was signified).
2. Under paragraph 6 of the Second Schedule to the Law Revision Act (Ch. 3:03) the
Commission amended certain references to public officers in this Chapter. The Minister’s
approval of the amendments was signified by LN 52/1980, but no marginal reference is made
to this Notice where any such amendment is made in the text.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 3

LAWS OF TRINIDAD AND TOBAGO

CHAPTER 87:54

SPIRITS AND SPIRIT COMPOUNDS ACT
ARRANGEMENT OF SECTIONS

SECTION
1. Short title.
2. Interpretation.
3. Powers of police.
Powers of officers of Customs and Excise.

PART I

ADMINISTRATION
4. Administration of Customs and Excise Department.
5. Acts may be done by any officer appointed by the Comptroller.
6. Powers of Comptroller to settle disputes and enquiries.

PART II

LICENCES TO DISTIL SPIRITS
7. Distiller’s licence.
8. To whom distiller’s licence may be granted.
9. Distiller’s licence not to be granted in Port-of-Spain, San Fernando

or Arima.
10. Capacity of still.
11. Licence not transferable.
12. Licence may be surrendered.
13. Still not to be used after licence or permit expires.
14. Authority to keep still after licence expires.
15. Distiller not to be retailer of spirits.
16. Distiller not to permit servant, tenant or licensee to keep spirit shop

near distillery.
17. Restrictions on retailers of spirits being distillers.
18. Licensee to give security.
19. Refusal and revocation of distiller’s licence.
20. Stills for experimental purposes or for commercial purposes other

than manufacture of spirits.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

4 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

PART III

REGULATIONS FOR DISTILLERS
GENERAL RULES

21. Regulations for distilleries.
22. Infringement of Regulations.
23. Entry of premises, etc., to be made by distillers.
Entry by partners and companies.
24. Notice to alter vessels, etc.
25. Mode of ascertaining capacity of packages containing spirits at a

distillery.
26. Distiller to provide scales, weights and meters.
27. Description of scales, weights and meters.
28. Custody of scales, weights and meters.
29. Officer to use scales, weights and meters.
30. Offences in regard to scales, weights or meters.
31. Books to be kept by distiller.
32. Books open for inspection.
33. Penalties in foregoing cases.
34. Officer may take account and samples.
35. Allowance for refuse matter in vats.
36. Distiller to make return of spirits made.
37. Use of spirits for fortifying colouring matter.
38. Officer may take sample of colouring matter for testing.

PART IV
DEALERS IN STILLS

39. Still dealers’ licences and possession of stills.
40. Counterfoil certificate book to be kept by still dealer.
Still not to be removed by distiller without certificate.
Still not to be removed by any person without certificate.
41. Power to search and arrest persons conveying stills, etc.
42. Still dealer not to be concerned in sale of spirits.
43. Refusal or revocation of still dealer’s licence.
44. Bond to be given by still dealer.

ARRANGEMENT OF SECTIONS—Continued
SECTION

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 5

LAWS OF TRINIDAD AND TOBAGO

PART V
WAREHOUSES

45. Warehouses for storing spirits.
46. Spirits or compounds at owner’s risk in Government warehouse.
47. Account of spirits warehoused.
48. Certificate of receipt into warehouse.
49. Spirits and compounds may be racked, etc., in bond.
50. Removal for re-warehousing.
51. Rules as to re-warehousing of spirits or compounds removed from

one warehouse to another.
52. Spirits not re-warehoused upon removal for re-warehousing to be

forfeited.
53. Duties, etc., to be paid before spirits can be delivered for consumption

in Trinidad and Tobago.
54. Spirits and compounds in Government warehouse to be cleared within

two years, or else re-warehoused.
55. Spirits and compounds not re-warehoused at end of two years may be

sold.
55A. Regulations.

PART VI
REMOVAL AND EXPORTATION OF SPIRITS

REMOVAL OF SPIRITS
56. Permits.
57. Penalty for removal without permit.
58. Permit for removal from distillery and from warehouse.
59. Separate permit for each package and mode of affixing permit.
60. Magistrate may issue permit on emergency.
61. Seller not to recover price of spirits removed without permit or

certificate.
62. Packages from distillery to be numbered and marked.
63. Removal of spirits from distillery to warehouse.
64. Bond to be given for spirits cleared for exportation.

PART VII
COMPOUNDS

65. Prohibition of compounding without a licence.
66. By whom licences granted.

SECTION

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

6 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

67. Transfer of licence.
68. Entry of premises.
69. Receipt and delivery of spirits.
70. Officer may take stock of compounder.
71. Compounds for exportation or ships’ stores may be warehoused on

drawback.
Drawback to be at the rate of Excise duty paid on spirits.
72. Restrictions on sale of compounds.

PART VIII
BAY RUM AND PERFUMED SPIRITS

73. Permit to manufacture bay rum and perfumed spirits.
74. Excise duty on spirits used in manufacturing bay rum and perfumed

spirits.
75. Offences and penalties.
76. Drawback when warehoused for exportation.
77. Standards of quality.

PART IX
MEDICINAL SPIRITS

78. Definitions.
79. Preparation of medicinal spirits.
80. Licences to prepare medicinal spirits.
81. Licensed premises.
82. Duty on spirits used in preparation of medicinal spirits.
83. Entry of licensed premises.
84. Spirits for the preparation of medicinal spirits.
85. Drawback on medicinal spirits when warehoused for exportation.
86. Standard of quality.
87. Officer may take stock, etc.
88. Officer may take samples.
89. Liability of licensee.
90. Cancellation of licence.
91. Cases where a licence is cancelled or lapses.
92. Regulations.
93. Exemption.

ARRANGEMENT OF SECTIONS—Continued
SECTION

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 7

LAWS OF TRINIDAD AND TOBAGO

PART X
VINEGAR

94. Definitions.
95. Manufacture of vinegar.
96. Licences to manufacture vinegar.
97. Licensed premises.
98. Exemption from duty of spirits used in the manufacture of vinegar.
99. Entry of premises.
100. Spirits for the manufacture of vinegar.
101. Standard of quality.
102. Exemption from Excise duty.
103. Return of vinegar manufactured.
104. Officers may take stock, etc.
105. Officer may take samples.
106. Liability of licensee.
107. Cancellation of licence.
108. Cases where a licence is cancelled or lapses.
109. Regulations.

PART XI
METHYLATED SPIRITS

110. Application.
111. Exemption from Excise duty.
112. Persons authorised to methylate.
113. Licence for authorised methylator.
114. Persons authorised to supply methylated spirits.
115. Licence for retailer of methylated spirits.
116. Where spirits may be methylated.
117. Mode of methylation.
118. Receipt and supply of methylated spirits.
119. Stock account of methylated spirits.
120. Rules for retailer of methylated spirits.
121. Officer may enter and inspect premises.
122. Unlawful supply and receipt of methylated spirits.

SECTION

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

8 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

123. Unlawful possession of methylated spirits.
124. Licence may be suspended or revoked.
125. Penalty for purifying methylated spirits.
126. Regulations.

PART XII
SUPPLEMENTAL

GENERAL OFFENCES AND POWERS AND DUTIES OF OFFICERS
127. Possessing or conveying unlawfully made spirits.
128. Penalty for being concerned in evasion of payment of Excise duty, etc.
129. Powers of officer suspecting unlawful possession of still, etc.
Power to arrest.
130. Officer may stop persons suspected of conveying spirits without

permit or certificate.
131. Persons violently opposing law to be guilty of indictable offence.
132. Obstructing officer in performance of duty.
133. Penalty on licensed persons not producing their licence on demand

of officer.
134. Power of officer to enter distillery at all times.
135. Power of officer to enter by force.
136. Officer may break ground in distillery.
137. Assistance at distillery.
138. Penalty for excessive or deficient stock at distillery.
139. Officer may take samples at licensee’s premises.
140. Licensee to assist officer in taking stock.
141. Forfeiture of spirits.
142. Comptroller may place officer to watch distillation.
143. Officer when so authorised may enter and remain in distillery.
144. Hindering officer from entering distillery.
145. Offenders informing to be discharged.
146. Penalties may be mitigated by Magistrate.
147. Employment of officer under Act.
148. Question as to person being licensed.

ARRANGEMENT OF SECTIONS—Continued
SECTION

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 9

LAWS OF TRINIDAD AND TOBAGO

PART XIII
INSTRUMENTS, SAMPLES AND FORMS

149. Comptroller may require instrument for measuring and testing
spirits to be fixed to still.

150. Determining strength of spirits and gravity of wash.
151. Certificate of correctness of instrument.
152. Samples of spirits may be distilled to ascertain strength.
153. Comptroller to direct use of books, etc.

SECTION

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

10 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

CHAPTER 87:54

SPIRITS AND SPIRIT COMPOUNDS ACT

An Act relating to the Manufacture, Removal, Warehousing,
and Sale of Spirits and Compounds of Spirits.

[1ST JANUARY 1934]

1. This Act may be cited as the Spirits and Spirit
Compounds Act.

2. In this Act—
“alcohol” means ethanol or ethyl alcohol;
“alcoholic strength by volume” or “Alc./Vol.” means the ratio of

the volume of pure alcohol present in a mixture of alcohol
and water at 20° Celsius to the total volume of the mixture
at the same temperature;

“bay rum” means spirits mixed with oil of bay, and any lotion or
other toilet preparation sold or offered for sale as a mixture
containing oil of bay or any other ingredient obtained from
the bay tree;

“Comptroller” means the Comptroller of Customs and Excise;
“compounder” means a licensed maker of compounds under

this Act;
“compounds” means compounded spirits which have been

prepared in Trinidad and Tobago by adding any ingredient
or flavouring to spirits; but the expression “compounds” shall
not include rum made in Trinidad and Tobago which is cured
or otherwise treated, but not so as to cause obscuration
amounting to more than 5.8 per cent Alc./Vol. or bay rum
or perfumed spirits made in accordance with Part VIII, or
medicinal spirits made in accordance with Part IX, or vinegar
made in accordance with Part X, or gin;

“designated hydrometer” means the hydrometer permitted to be
used in the Organisation Internationale de Metrologie Legale
system of alcoholic strength measurement;

1950 Ed.
Ch. 32. No. 9.
30 of 1933.

Commencement.

Short title.

Interpretation.
[15 of 1952
2 of 1955
42 of 1967
239/1990
6 of 1991].

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 11

LAWS OF TRINIDAD AND TOBAGO

“distil” includes rectify and re-distil;
“distillation” includes rectification and re-distillation;
“distiller” means any person to whom a distiller’s licence has been

granted under this Act;
“distillery” means the building or premises defined in the licence

issued under this Act in which spirits may be distilled
or rectified;

“drawback” means a repayment to a compounder of the Excise
duty on compounded spirits on their receipt into warehouse
for exportation or ship’s stores;

“Excise Act” means this or any other Excise Act or any rule or
regulation having the force of law for the time being in force
relating to intoxicating liquor;

“gin” means the spirits produced in Trinidad and Tobago by
re-distillation after maceration in spirits of juniper,
fennels, coriander or any other flavouring material
ordinarily used in the manufacture of gin;

“medicinal spirits” means any medicinal preparation containing
spirits and prepared in Trinidad and Tobago under this Act
according to formulae laid down in the British
Pharmacopoeia or expressly approved in writing by the Chief
Medical Officer, but does not include any preparation
compounded for the use of a particular person by a licensed
druggist in execution of a prescription issued to such person
by a medical practitioner or dentist registered under the
Medical Board Act;

“methylated spirits” means spirits mixed with any substance or
combination of substances approved for the purpose of
methylation, or imported methylated spirits;

“neutral spirits” means alcohol, or a mixture of alcohol and water,
of such purity that irrespective of the method of preparation
or the nature of the raw materials used, that it has no odour
or flavour other than that derived from ethyl alcohol;

“obscuration” means the difference between the true strength of
any spirits or compounds, as ascertained in accordance with

Ch. 29:50.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

12 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

section 152, and the strength indicated by the direct
application of the designated hydrometer to such spirits or
compounds, expressed as “per cent Alc./Vol. at 20˚Celsius”;

“officer” means the Comptroller or any person acting under the
instructions of the Comptroller for the purposes of this Act;

“package” means any vessel which contains or is capable of
containing any spirits and includes a combination of such
vessels packed or stacked so as to form one unit when only
for use in vatting;

“prescribed” means prescribed by the Comptroller;
“proper officer” means the officer who is assigned by lawful

authority for the performance of any particular duty under
this Act or under the Regulations, or any officer superior in
matters of Customs or Excise to the officer;

“rum” means an alcoholic beverage distilled from any fermented
product of the sugar cane in such a way that the beverage
possesses the taste, aroma and other characteristics generally
attributed to rum;

“spirits” means spirits of any description, and includes all liquors
mixed with spirits, and all mixtures or preparations made
with spirits, other than compounds, medicinal spirits
and vinegar;

“still” means and includes any part of a still, pipes, cocks,
implements, receptacles, instruments, vessels, utensils, and
fittings of whatever kind, used or capable of being used as a
still, or with a still, for the purpose of or in connection with
the distillation or rectification of spirits or spirit mixtures;

“still dealer” and “dealer in stills” means any person licensed
under this Act to deal in stills;

“vinegar” means any liquid imported or prepared in Trinidad and
Tobago under this Act and derived wholly from alcoholic and
acetous fermentation containing not less than four per cent
of acetic acid;

“warehouse” means a secure place approved by the Comptroller
for the deposit of spirits liable to a duty of Customs or Excise
without the payment of such duty, or for the deposit of
compounds on drawback;

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 13

LAWS OF TRINIDAD AND TOBAGO

“warehoused” means deposited in a warehouse;
“warehouse-keeper” means the person who has entered into bond

with the Comptroller for the due security of the duties on
the spirits deposited in his warehouse;

“wash” means any liquid which has been prepared for the
distillation of spirits in which fermentation may or may not
have taken place, and includes spent wash.

3. (1) All members of the Police Service shall have the
same powers, authorities, and privileges as are given by this Act
and the Liquor Licences Act to any officer, and the expression
“officer,” where used in the said Acts, shall extend to and include
all members of the Police Service.
(2) For the purpose of carrying out the provisions of any
Excise Act all officers shall have the same powers, authorities and
privileges as are given by law to constables.

PART I

ADMINISTRATION
4. The administration of the Customs and Excise Department
of Trinidad and Tobago shall be under the management of the
Comptroller, and, for the better carrying of this Act into effect
there shall be appointed from time to time such numbers of officers
as may be necessary for the purposes of this Act.

5. Every act, matter, or thing required by any Excise Act to
be done or performed by the Comptroller, if done or performed by
any officer appointed by the Comptroller for such purpose, shall
be deemed to be done or performed by the Comptroller.

6. (1) If any dispute shall arise between any person and any
officer of Excise as to the seizure or detention of any ship or goods,
or as to any apparently accidental omission, inadvertency, or non-
compliance with the laws and Regulations relating to Excise, the

Powers of
police.

Ch. 84:10.

Powers of
officers of
Customs and
Excise.

Administration
of Customs and
Excise
Department.

Acts may be
done by any
officer
appointed by the
Comptroller.

Powers of
Comptroller to
settle disputes
and enquiries.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

14 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

Comptroller may determine the dispute as he may think fit, and if
he finds that any penalty or forfeiture has been incurred he may
mitigate or remit the same.
(2) Nothing in this section shall affect any right conferred
by the Excise laws on any person to claim in the case of a forfeiture
or to commence or require the commencement of legal proceedings.

PART II

LICENCES TO DISTIL SPIRITS
7. (1) Except as is provided for by section 20, it shall not be
lawful for any person to use any still for the purpose of making or
distilling spirits without having obtained a licence to be called a
“distiller’s licence”, in respect whereof such person shall pay the
sum of five hundred dollars.
(2) Every such licence shall be signed by the Comptroller,
and shall specify the name of the person to whom, and the situation,
description, and name, if any, of the premises, and the particular
situation and capacity of the still in respect of which the licence is
granted; and every such licence shall commence and take effect
upon and from a day to be named in the licence, and shall continue
in force until the 31st December next after the day of the
commencement of the licence and no longer except that the co-
owners of any premises, or persons in partnership, carrying on
any one trade or business as distillers of spirits in any one premises,
shall not be obliged to take out more than one such licence in any
one year; and no one licence which is granted under the authority
of this Act shall empower any person to whom it is granted, to use
any still or to make or distil any spirits in or upon any still or
premises other than the still or premises mentioned in the licence.
(3) Any person who uses any still or makes or distils any
spirits in contravention of this section shall, for every such offence,
incur a penalty of eight thousand dollars, and the still, and all
apparatus used or for use therewith, together with the contents
thereof, and all spirits, or materials for distilling spirits found
therewith, or on the premises, shall be forfeited, and may be seized
by any officer.

Distiller’s
licence.
[51/1980
4/1985].

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 15

LAWS OF TRINIDAD AND TOBAGO

(4) The Comptroller may, with the approval of the
Minister, refuse to issue any licence in respect of a new distillery
without assigning a cause.
8. A distiller’s licence shall only be granted to the person
who is in actual possession as owner, trustee, or lessee of the
premises on which the still is situate, or if the owner, trustee, or
lessee shall be absent from Trinidad and Tobago, to the attorney or
agent of the owner, trustee, or lessee, in which case the attorney or
agent shall be deemed and taken to be the owner of such premises
within the meaning of this Act, and shall be subject to all the
Regulations, penalties and forfeitures made under or imposed by
this Act.
9. A distiller’s licence shall not be granted to any person to
use a still within the limits of the City of Port-of-Spain or the
suburbs thereof, or within the limits of the City of San Fernando
or the Borough of Arima.
10. A distiller’s licence shall not be granted to any person to
use any still, unless the body of the still without the head is of the
capacity or content of one thousand, eight hundred and eighteen
litres or upwards, or, if a continuous still, unless the still is capable
of producing in twenty-four hours one thousand, two hundred
and ninety-five litres of alcohol except that in respect of stills
intended for use in the manufacture of gin only, the Comptroller
may grant a licence for the use of a still of a smaller capacity.
11. No distiller’s licence, and no permit or authority by the
Minister or the Comptroller granted under this Act, shall be
assignable or transferable.
12. Any person to whom any distiller’s licence or permit has
been granted under this Act may surrender the same to
the Comptroller.
13. It is not lawful for any person at any time after the
expiration of the time for which a distiller’s licence or a permit
under section 20 is granted, or after the revocation or surrender
of the licence or permit, to continue to use any still, or make any

To whom
distiller’s
licence may be
granted.

Distiller’s
licence not to be
granted in Port-
of-Spain, San
Fernando or
Arima.

Capacity of still.
[2 of 1955
239/1990].

Licence not
transferable.

Licence may be
surrendered.

Still not to be
used after
licence or
permit expires.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

16 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

wash, or distil any spirits, unless such person has obtained a new
licence or permit, as the case may be; and if any person continues
to use any still, or makes any wash, or distils any spirits, contrary
to this Act, every such person shall, for every such offence, incur a
penalty of eight thousand dollars, and all such wash and spirits,
and such still, and all apparatus used or for use therewith, together
with the contents thereof, and all spirits, or materials for distilling
spirits found therewith, or in the premises, shall be forfeited, and
may be seized by any officer.
14. (1) Except as provided in section 39, a person shall not
keep or have in his possession any still the licence or permit for
which has expired or been revoked, or surrendered, unless he first
obtains authority for so doing in writing under the hand of the
Comptroller. The authority may be granted subject to a bond as is
mentioned in subsection (2), and shall be issued for such period
and under such conditions as the Comptroller may think fit; and if
any such person shall continue to keep in his possession any still
the licence or permit for which has expired or been revoked or
surrendered, without obtaining the authority, or in contravention
of any of the conditions on which the authority was issued, he
shall, for every such offence, incur a penalty of eight thousand
dollars, and the still, and all apparatus used or for use therewith,
together with the contents thereof, and all spirits, or materials for
distilling spirits found therewith or in the premises, shall be
forfeited, and may be seized by any officer.
(2) The Comptroller may before issuing the authority
require the person intending to keep or have in his possession any
such still to enter into a bond with a sufficient surety or sureties in
the sum of ten thousand dollars conditioned for the payment by
such person and his surety of any penalty or sum of money which
may be imposed upon such person for a contravention of any of
the conditions on which the authority was issued.

15. Save as provided in this section and in section 17, no person
who is the holder of a distiller’s licence, and no person authorised
or permitted to keep or use a still under section 14 or section 20,
shall be a retailer of spirits, or be in any manner interested or
concerned in the trade or business of a retailer of spirits except

Authority to
keep still after
licence expires.
[29 of 1955].

Distiller not to
be retailer of
spirits.
[29 of 1955
239/1990
6 of 1991].

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 17

LAWS OF TRINIDAD AND TOBAGO

that a licensed distiller may sell from a warehouse at any one time
any quantity of spirits distilled by him not being less than one
hundred and ten litres contained in one package or less than six litres
contained in bottles packed in one case; and if any such person
shall retail or knowingly suffer or permit any servant or other person
in his employ to retail spirits or be in any manner interested or
concerned in the trade or business of a retailer of spirits, otherwise
than as authorised by this section, he shall, for every such offence,
incur a penalty of four thousand dollars.

16. Any distiller who knowingly suffers or permits any person,
being his servant, tenant or licensee, to keep or use for the sale of
spirits, any shop, house, or building being within four hundred
metres in a direct line from any still in respect of which a licence
has been granted, shall unless permission in writing in that behalf
has been granted by the Comptroller in each and every case incur
a penalty of two thousand dollars, together with a further penalty
of two hundred dollars for every day that any such shop, house, or
building shall be so kept or used.

17. (1) Except with the written permission of the Minister
and subject to such conditions as may be contained in the
permission, no retailer of spirits shall be a distiller, or have any
part or share in any distillery, or be in any manner interested or
concerned in the trade or business of a distiller.
(2) Any such permission may be revoked, or the
conditions contained therein be varied or altered at any time in the
discretion of the Minister, and if any retailer contravenes this section
or fails to observe or perform the conditions contained in any such
permission he shall for every such contravention or failure incur a
penalty of four thousand dollars.

18. Every person applying for a distiller’s licence shall, before
receiving the licence, enter into a bond with a sufficient surety or
sureties to the satisfaction of the Comptroller in the sum of twenty
thousand dollars, conditioned for the payment by such person and
his surety of any penalty or sum of money which may be imposed
upon such person for any offence against this Act.

Distiller not to
permit servant,
tenant or
licensee to keep
spirit shop near
distillery.
[29 of 1955
239/1990].

Restrictions on
retailers of
spirits being
distillers.

Licensee to give
security.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

18 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

19. The Comptroller may refuse to grant a distiller’s licence,
or revoke and cancel any distiller’s licence, whenever the person
holding or applying for any such licence is convicted of any offence
under any Excise Act.
20. (1) The Comptroller, subject to such conditions as he may
think fit, may permit, by writing under his hand, the keeping and
using of any still or stills, of any capacity and in any place, for
experimental purposes; and the Comptroller may, subject to such
conditions as he may think fit, permit, by writing under his hand,
the keeping and using of any still or stills of any capacity and in
any place, by persons carrying on trade or otherwise, for the
manufacture of any articles other than spirits or spirit mixtures.
(2) The conditions shall be set out on the permit, and any
person doing any act or making any omission in contravention of
any such condition shall, for every such offence, incur a penalty of
four thousand dollars; and the still, and all apparatus used or for
use therewith, together with the contents thereof, and all spirits, or
materials for distilling spirits found therewith, or in the premises,
shall be forfeited, and may be seized by any officer.
(3) The Comptroller may before issuing a permit under
this section require the person intending to keep or use any such
still to enter into a bond with a sufficient surety or sureties in the
sum of ten thousand dollars conditioned for the payment by such
person and his surety of any penalty or sum of money which may
be imposed upon such person for a contravention of any of the
conditions on which the permit was issued.

PART III
REGULATIONS FOR DISTILLERS

GENERAL RULES
21. Every distiller shall observe such Regulations as may be
from time to time prescribed by the Comptroller, with the approval
of the Minister.
22. For any contravention of the Regulations referred to in
section 21, the distiller shall incur a penalty of four thousand dollars,
and an additional penalty of one thousand dollars for every day

Refusal and
revocation of
distiller’s
licence.

Stills for
experimental
purposes or for
commercial
purposes other
than
manufacture of
spirits.
[29 of 1955].

Regulations for
distilleries.

Infringement of
Regulations.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 19

LAWS OF TRINIDAD AND TOBAGO

during which the contravention continues; and any spirits made in
contravention of such Regulations shall be deemed to be spirits
unlawfully made.
23. (1) Every distiller must, before he begins to make any
wash or to macerate any flavouring materials for the manufacture
of gin, make entry of the premises, vessels, utensils, pipes and
places intended to be used by him, by signing and delivering to the
Comptroller a true and particular description thereof, and if any
vessel, utensil, or pipe is used on the premises of a distiller for the
purpose of his business without entry being made as mentioned
above, or for any purpose other than that specified in the entry, the
distiller shall for each offence incur a penalty of four thousand
dollars, and every such vessel, utensil or pipe with its contents and
all spirits or materials for distilling spirits or for the manufacture
of gin found in any such premises shall be forfeited.
(2) Any entry required by any Excise Act shall in the case
of a partnership, be signed by the partners, but where the number
of partners exceed three, the entry shall be made and signed by at
least three partners; and if the business is carried on by a company
registered under the Companies Act the entry shall be under the
seal of the company except that an entry signed by some person
authorised on that behalf by any such company under its seal shall
be treated as being under the seal of the company.
(3) Any person signing such an entry, and also the
company under whose seal the entry is made is liable to all duties
of Excise charged, and to all fines, penalties, and forfeitures
incurred in respect of the trade or business to which the entry relates.
24. (1) A distiller shall not, except with the written permission
of the Comptroller, alter or move any vessel, utensil, pipe, or fitting,
or add a new vessel, utensil, pipe, or fitting, used or to be used in
the distillation or rectifying of spirits or in the manufacture of gin.
This Act shall apply to any such permitted vessel, utensil, pipe, or
fitting as if its use were required by this Act or by Regulations
made thereunder.
(2) For any contravention of this section the distiller shall
incur a penalty of four thousand dollars.

Entry of
premises, etc., to
be made by
distillers.
[2 of 1955].

Entry by
partners and
companies.

Ch. 81:01.

Notice to alter
vessels, etc.
[2 of 1955].

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

20 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

25. In every distillery the capacity of every package shall be
calculated either by reference to the weight and hydrometer
indication of the spirits contained therein by means of the tables
prepared for use with the designated hydrometer for the purpose
or by reading of the meter attached to the machine by which the
spirits have been dispensed into the package.

26. Every distiller shall provide sufficient and just scales,
weights and meters for the purposes of weighing and measuring
spirits in his store, stock, or possession, and any package used for
the purpose of containing any such spirits.

27. (1) The scales shall be ordinary beam or platform scales
capable of weighing 605 kilogrammes, and the weights shall be
based on Standard International units and be capable of weighing,
to the nearest 454 grammes, any weight up to 605 kilogrammes.
(2) Meters shall be of a type approved by the Comptroller,
subject to such Regulations as may be made under this Act.

28. Every distiller shall maintain and keep the scales, weights
and meters mentioned above in such proper and convenient place
in his spirit store as the Comptroller may direct, and so that the
same shall be at all times ready for the inspection and use of the
proper officer.

29. Every distiller shall permit any officer to use the scales,
weights and meters for the purpose mentioned above, and shall,
with his servants and workmen, whenever required by any officer,
measure and assist in weighing and measuring in taking account
of any such spirits.

30. (1) If any distiller refuses or neglects to comply with any
of the provisions of section 26, 27, 28 or 29, he shall incur a penalty
of one thousand dollars.
(2) If any distiller—
(a) provides, or uses, or permits to be used any

insufficient, false, or unjust scales, weights or
meters for the purpose mentioned above; or

Mode of
ascertaining
capacity of
packages
containing
spirits at a
distillery.
[6 of 1991].

Distiller to
provide scales,
weights and
meters.
[6 of 1991].

Description of
scales, weights
and meters.
[6 of 1991].

Custody of
scales, weights
and meters.
[6 of 1991].

Officer to use
scales, weights
and meters.
[6 of 1991].

Offences in
regard to scales,
weights or
meters.
[6 of 1991].

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 21

LAWS OF TRINIDAD AND TOBAGO

(b) practises any device or contrivance by which any
officer may be prevented from or hindered or
deceived in taking the just and true quantity or
weight of any spirits or of any package, puncheon,
cask, or vessel,

he shall incur a penalty of eight thousand dollars and all such false
or unjust scales, weights and meters shall be forfeited.

31. Every distiller shall keep at his distillery books in the
prescribed forms in which he shall make the prescribed entries
at the prescribed times. Every such entry shall be made legibly
in ink, and no entry once made shall be altered in any manner
except that a notification of the incorrectness of any entry which
may be made inadvertently may be inserted in the column
headed “Remarks”.

32. Such books shall be open for the inspection of all officers,
and the distiller shall allow any officer to take any extract therefrom
at any time.

33. If any distiller—
(a) fails to keep such books or to produce the same

when required by any officer to do so;
(b) fails to make in such books legibly in ink at

the proper time any entry required to be made
therein; or

(c) fraudulently or in any manner contrary to the
requirements of this Act makes any entry,
obliteration, cancellation, or erasure in any
such book,

he shall incur a penalty of eight thousand dollars.

34. Any officer may at any time take an account of all spirits
or materials for distilling spirits in any distillery, and take such
samples of spirits or materials for distilling spirits from any vessel
as he may think proper, and cause the same to be examined by the
Chief Chemist.

Books to be
kept by distiller.

Books open for
inspection.

Penalties in
foregoing cases.

Officer may
take account
and samples.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

22 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

35. If any refuse matter containing spirits is left in any spirit
store vat at the end of any distilling period, or if at any time any
distiller requires to have any vat cleansed, an allowance for the
spirit contained in the refuse matter, computed as the Comptroller
shall direct, shall be made and credited to the stock account of
spirits manufactured, if the quantity of spirits conveyed into such
vat has been debited in the stock account.
36. Every person to whom a licence to use a still shall be
granted under this Act shall, on the third day of each month, make
or cause to be made a true return in writing to the proper officer of
the quantity and strength of all spirits made or distilled within the
month immediately preceding in or upon the premises in respect
whereof the licence has been granted, and also of all spirits removed
from the distillery, or otherwise disposed of, within such month,
with the number and date of the permit for the removal or disposal
and the return shall be signed by the person to whom the licence
has been granted, or some person as his agent and on his behalf,
being the manager of the distillery; and the officer shall cause all
such returns to be forthwith delivered to the Comptroller; and if
any person to whom any such licence is granted neglects to make
or cause to be made the return as mentioned above, or if any return
so made by such person or by any other person as his agent and on
his behalf is false in any respect, the person to whom the licence
has been granted shall, for every such offence, incur a penalty of
twenty thousand dollars.
37. (1) Nothing in this Act shall prevent a distiller from using
spirits in the fortifying of colouring matter subject to the following
conditions:
(a) spirits shall not be used in the making 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 to be used for fortifying colouring
matter shall be issued by the proper officer on a
permit to the distiller, who shall enter the quantity
and strength of the spirits in his stock account;

Allowance for
refuse matter
in vats.

Distiller to
make return of
spirits made.

Use of spirits
for fortifying
colouring
matter.
[239/1990
6 of 1991].

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 23

LAWS OF TRINIDAD AND TOBAGO

(d) the permit shall state that the spirits permitted are
for the purpose of fortifying colouring matter, and
shall also state the number of litres of colouring
matter fortified;

(e) all packages containing colouring matter shall be
so marked.

(2) If any distiller contravenes this section he shall incur
a penalty of four thousand dollars.
38. (1) Any officer may take a sample of colouring matter
from any package for the purpose of ascertaining the quantity of
spirits contained therein.
(2) The quantity of spirits contained in such sample shall
be ascertained by the Chief Chemist, whose certificate shall be
conclusive proof of the quantity.
(3) If the quantity of spirits found in the sample exceeds
by more than five per cent the quantity shown by the permit to have
been used, the distiller shall incur a penalty of four thousand dollars.

PART IV

DEALERS IN STILLS
39. (1) Except as is provided for by sections 7, 14 and 20, no
person shall have in his possession or under his control in any
manner or in any place, or shall make, or repair, or keep for sale or
sell any still or part of a still without first obtaining a licence from
the Comptroller, to be called a “still dealer’s licence”, for which
an annual duty of twenty-five dollars shall be paid. The licence
shall expire on 31st December of the year during which it was
issued, and shall be granted in respect of premises, to be named in
the licence, on which the still dealer’s business is carried on, and
shall not be assigned without the consent in writing of the
Comptroller.
(2) Every person licensed as aforesaid shall keep a book
in which shall be entered the following particulars:
(a) the capacity and description of every still in the

possession of the still dealer;

Officer may
take sample of
colouring matter
for testing.

Still dealers’
licences and
possession of
stills.
[51/1980].

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

24 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

(b) the name and address of the person or persons to
or for whom any still or part of a still has been
sold, made, or repaired by him;

(c) the place or places where the still or part thereof
has been sold, made, or repaired;

(d) the time at which the still or part thereof was
delivered to the person to or for whom it was made
or repaired.

The book shall be open at all times to the inspection of all officers.
(3) Any person committing a breach of any of the provisions
of this section shall incur a penalty of eight thousand dollars.
(4) This section does not apply to any distiller, or to any
person authorised or permitted to keep or use a still under section 14
or 20, or to any person employed by a distiller or person to whom an
authority or permit has been granted under section 14 or 20 to make
any alterations or repairs to a still or any part thereof on the premises
for which the distiller’s licence, authority, or permit is held, or to
any person employed by a still dealer while making any such
alterations or repairs on the premises on which the still dealer is
licensed to carry on his business or on the premises on which a still
is licensed, authorised, or permitted to be used or kept.
40. (1) Every still dealer shall keep a counterfoil certificate
book in the prescribed form, and no still or part of a still shall be
removed or sent out by any such still dealer from the premises on
which he is licensed to carry on his business unless accompanied
by a certificate in such form signed by him.
(2) Any distiller or any person authorised or permitted to
use or keep a still under section 14 or 20 shall not remove any still or
part of a still from the place or premises mentioned in his licence or
permit to any other place or premises, without first obtaining a
certificate from the nearest officer in the prescribed form.
(3) Except as is provided for by subsections (1) and (2),
it shall not be lawful for any person to remove or take any part in
removing any still or part of a still from any one place to any other
place in Trinidad and Tobago without first obtaining a certificate
from an officer in the prescribed form.

Counterfoil
certificate book
to be kept by
still dealer.

Still not to be
removed by
distiller without
certificate.

Still not to be
removed by any
person without
certificate.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 25

LAWS OF TRINIDAD AND TOBAGO

(4) Any person committing a breach of any of the provisions
of this section shall incur a penalty of four thousand dollars.

41. It is lawful for any officer to stop and detain any person
whom he reasonably suspects to be removing or carrying any still
or part of a still, and to search any article of whatever description
which he shall reasonably suppose to contain a still or part of a
still, and to demand the production of the certificate authorising
the removal of the said still or part of a still, and on being satisfied
that the said still or part of a still is the same as described in the
certificate, the officer shall endorse on the certificate the day, hour,
and place of the examination and shall sign his name thereto; and
if any person who is found removing or carrying any still or part
of a still refuses to produce the certificate immediately on being
required to do so by any officer, or is found removing or carrying
a still or part of a still without a certificate, every such person
shall, for every such offence, incur a penalty of eight thousand
dollars, and shall forfeit the still or part of a still together with all
animals, vehicles, vessels or boats made use of in carrying or
conveying the same; and it shall be lawful for the officer and he is
hereby authorised and empowered to stop, arrest, and detain any
such person without warrant, and to convey every such person,
together with the still or parts thereof so being removed or carried
by him, before any Magistrate to be dealt with by him according
to law.

42. No person to whom a still dealer’s licence is granted shall
be in any manner interested or concerned in the sale of spirits or
compounds; and if such person sells any spirits or compounds or
is in any manner interested or concerned in the sale of spirits or
compounds, such person shall, for every such offence, incur a
penalty of four thousand dollars.

43. It is lawful for the Comptroller to refuse to grant a still
dealer’s licence or to revoke and cancel any still dealer’s licence
whenever the person holding or applying for any such licence has
been convicted of any offence under any Excise Act.

Power to search
and arrest
persons
conveying stills,
etc.

Still dealer not
to be concerned
in sale of spirits.

Refusal or
revocation of
still dealer’s
licence.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

26 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

44. Every person applying for a still dealer’s licence under
this Act shall, before receiving the licence, enter into a bond with
sufficient surety or sureties to the satisfaction of the Comptroller
in the sum of eight thousand dollars, conditioned for the payment
by such person or his surety or sureties of any penalty or sum of
money that may be imposed upon such person for any offence
against this Act.

PART V

WAREHOUSES
45. (1) Spirits, the produce of Trinidad and Tobago, shall be
warehoused within fourteen days of distillation, or such further
period as the Comptroller shall allow. All such spirits, and any
compounds while in any warehouse shall be subject to such rules
and regulations, and to the payment by the owner of such spirits
or compounds, at the prescribed times, of such rent and other
charges as the Minister shall from time to time direct by notice in
the Gazette; and if any such spirits are not warehoused as hereby
required, the same shall be forfeited, and may be seized by
any officer.
(2) Before any building may be used as a private
warehouse, a bond, in the sum of twenty-five per cent of the duty
and tax payable on the goods as may from time to time in each
case be required by the Comptroller, shall be given by the
warehouse-keeper, with one or more sufficient sureties, conditioned
on due payment of all duties and the due observance of the
provisions of this Act and of any Regulations hereunder, but—
(a) no action shall be brought against the Government

or any of its officers for loss or damage occasioned
to goods while in the warehouse, or for any wrong
or improper delivery of goods therefrom;

(b) no warehouse-keeper shall by himself or by any
person in his employ open or gain access to any
warehouse except in the presence of an officer
acting in the execution of his duty;

(c) the Comptroller may, with the approval of the
Minister, at any time revoke his approval of the

Bond to be
given by still
dealer.

Warehouses for
storing spirits.
[4 of 2014].

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 27

LAWS OF TRINIDAD AND TOBAGO

warehouse, and upon the revocation all spirits and
compounds must be removed therefrom as he
directs, and unless within such time as the
Comptroller allows, all such spirits and
compounds shall be so removed either upon
payment of duty or to be immediately re-
warehoused in another warehouse, or exported
or shipped as ship’s stores, then such spirits or
compounds shall be forfeited, and may be seized
by any officer.

(3) If at any time any rent or other charges are not paid
when due and payable on any spirits or compounds in any
warehouse, such spirits or compounds may, without prejudice to
any other lawful method of recovery, be sold, and the proceeds of
the sale applied in the manner provided in section 55 for the sale
of goods due to be re-warehoused.

46. All spirits and compounds shall, while in any warehouse
provided by the Government, be and continue to be at the sole risk
of the owner or person warehousing the same, and no compensation
shall be made by the Government to any owner of spirits or
compounds or other goods by reason of any damage occasioned
thereto in the warehouse by fire or other inevitable accident.

47. Immediately on the arrival of any spirits or compounds
which may be warehoused under the provisions of this Act, the
proper officer having the charge of the warehouse shall take an
account of the contents of every package by gauge, and the strength
of the spirits or compounds contained therein, and shall enter an
account thereof, with the marks and number of each such package,
in a book to be kept by him for that purpose.

48. The officer having the charge of the warehouse, after taking
such account as mentioned above, shall deliver to the party
warehousing such spirits or compounds, or any person requiring
the same on his behalf, a certificate specifying the marks and
number of each of the several packages, and the several particulars

Spirits or
compounds at
owner’s risk in
Government
warehouse.

Account of
spirits
warehoused.

Certificate of
receipt into
warehouse.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

28 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

so found by him as mentioned above, with the day of the month
and year when the spirits or compounds were warehoused as
aforesaid, and the date and number of the permit under which the
spirits have been received.

49. The Comptroller may allow racking, bottling or blending
operations of spirits or compounds in warehouse in accordance
with Regulations made for that purpose by the Minister. The
Regulations may include provisions fixing the minimum capacity
of containers which may be used.

50. Any spirits or compounds warehoused under this Act in
any warehouse may from time to time, as often as may be required,
with the permission of the proper officer, be removed by land or
sea to any other warehouse to be re-warehoused in the prescribed
manner, and with such security as the Comptroller may direct, and
on the delivery by the person requiring the removal to the proper
officer of a request note stating the number, marks, and contents
of every package in which the spirits or compounds are contained,
and the name or situation of the warehouse from which and of the
warehouse to which the same are intended to be removed.

51. The description, quantity, and strength of the spirits or
compounds contained in each package shall, previously to the
delivery of the same for removal, be ascertained by the officer in
whose custody the same shall be, and the particulars thereof shall
be transmitted by him at the time of the removal to the officer of
the place of destination, and the person requiring the removal
thereof shall enter into a bond with one sufficient surety in a sum
equal at least to the duty chargeable on such spirits or compounds
for the due arrival and re-warehousing thereof at the place of
destination within such time as the officer who issues the permit
may direct. The bond shall be taken by the proper officer either at
the place of removal or the place of destination as best suits the
residence or convenience of the parties interested in the removal;
and if the bond is given at the intended place of destination, a
certificate thereof under the hand of the proper officer at such place
shall, at the time of the removal of the spirits or compounds, be

Spirits and
compounds may
be racked, etc.,
in bond.
[29 of 1955].

Removal for
re-warehousing.

Rules as to
re-warehousing
of spirits or
compounds
removed from
one warehouse
to another.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 29

LAWS OF TRINIDAD AND TOBAGO

produced to the proper officer at the place of removal, and such
bond shall not be discharged unless the spirits or compounds,
together with the permit for the same, are produced to the proper
officer and the spirits and compounds duly re-warehoused at the
place of destination within the time allowed for the removal, or
are otherwise accounted for to the satisfaction of the Comptroller,
nor until the full duties due upon any deficiency of the spirits or
compounds not so accounted for are paid.

52. If any spirits or compounds, for the removal of which a
permit is granted under this Act, are not re-warehoused at the
warehouse mentioned in the permit within the time allowed by the
permit for re-warehousing the same, such spirits or compounds
may be seized by any officer, and shall be forfeited, unless the
Comptroller, upon proof that the failure to warehouse or deliver
the same has been occasioned by unavoidable accident or necessity,
shall order the same to be restored to the owner or claimant thereof
except that if, upon the arrival of spirits or compounds removed as
mentioned above at a warehouse, the parties desire forthwith to
export the same, or pay duty thereon for consumption in Trinidad
and Tobago, without actually lodging the same in the warehouse
for which they have been entered and examined to be warehoused,
the proper officer at such place may, after all the formalities of
entering and examining the spirits or compounds for warehousing
have been duly performed, permit the same to be entered and
shipped for exportation, or to be entered and delivered for use in
Trinidad and Tobago, upon payment of the duties due thereon, as
if the spirits or compounds had been actually lodged in the
warehouse, and all spirits or compounds so exported or for which
the duties have been so paid shall be deemed to have been duly
cleared from the warehouse.

53. No spirits or compounds which are warehoused under this
Act shall be delivered out of any such warehouse for consumption
in Trinidad and Tobago until the owner intending to remove the
same has paid to the Comptroller the full duties payable in respect
of all such spirits or compounds intended to be so removed,
according to the quantity of the same and the rate of Excise duty in

Spirits not
re-warehoused
upon removal
for re-
warehousing to
be forfeited.

Duties, etc., to
be paid before
spirits can be
delivered for
consumption in
Trinidad and
Tobago.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

30 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

force at the time of the removal, together with any rent and other
charges that may be due and unpaid; and the Comptroller shall
thereupon sign and give to the owner a warrant for the delivery of
the spirits, specifying in the warrant the numbers and marks of the
packages in respect of which such duty, rent and other charges
have been paid; and the officer having the charge of the warehouse
shall, upon the owner of the spirits or compounds, or some person
on behalf of the owner, producing the warrant and a request note,
issue a permit for the removal of the same, and deliver up the
spirits or compounds as shall be mentioned in the warrant
except that—
(a) the payment of duty in respect of spirits made in

Trinidad and Tobago and removed from any
warehouse for the manufacture of compounds
may, at the discretion of the Comptroller, be
deferred for a period not exceeding eight months
from the date of the removal, if the owner of the
spirits secures the payment of such duty by a bond
with one or more sufficient sureties in a sum equal
at least to the duty chargeable in respect of the
spirits, or by a general bond in such sum as may
be required by the Comptroller;

(b) before any compounds which have been deposited
on drawback in any warehouse are delivered for
consumption in Trinidad and Tobago, there shall
be paid, in addition to the current rate of Excise
duty thereon, a further sum calculated at the same
rate as the allowance for the time being in force
under section 71(2).

54. All spirits or compounds warehoused in a warehouse
provided by the Government shall be cleared either for use in
Trinidad and Tobago or for exportation within two years from the
day on which the same were warehoused, unless the owner of the
spirits or compounds is desirous of re-warehousing the same, in
which case, at the expiration of two years from the date of
warehousing, the same shall be examined by the proper officer

Spirits and
compounds in
Government
warehouse to be
cleared within
two years, or
else re-
warehoused.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 31

LAWS OF TRINIDAD AND TOBAGO

and the quantity so found shall be re-warehoused in the name of
the then owner in the same manner as on first warehousing. Any
warehouse rent and charges due and unpaid up to the time for re-
warehousing shall be paid before the goods shall be re-warehoused.
55. If any such spirits or compounds are not duly cleared for
use in Trinidad and Tobago or exported or re-warehoused, and any
outstanding warehouse rent or charges due thereon paid as provided
at the expiration of two years from the previous entry and
warehousing thereof, the same shall, after one month’s notice by
advertisement in the Gazette, signed by the Comptroller or other
officer thereunto authorised by him, giving the numbers and marks
on the packages, and the owner’s name, be sold, and the proceeds
thereof be appropriated in the first instance for the payment of any
warehouse rent and charges due and owing thereon, after which
the balance of the proceeds of the sale, if any, shall be paid to the
owner of the spirits or compounds sold, on a claim being made for
it in the regular manner. If the claim is not made within six months
of the date of sale, the balance of proceeds of sale shall be carried
to the credit of the general revenue of Trinidad and Tobago.
55A. The Minister may make Regulations for carrying into effect
any or all of the provisions of this Part.

PART VI
REMOVAL AND EXPORTATION OF SPIRITS

REMOVAL OF SPIRITS
56. (1) No spirits may be sent out or delivered from a distillery
unless accompanied by a permit.
(2) No spirits or compounds may be removed from any
warehouse, legal quay, or other place where the same have been
lodged prior to the payment of the duty thereon or on drawback,
unless accompanied by a permit.
(3) All spirits or compounds found to have been sent out,
delivered, or removed, or in course of being sent out, delivered, or
removed in contravention of this section, together with all animals,
vehicles, vessels, or boats made use of in conveying the same,
shall be forfeited.

Spirits and
compounds not
re-warehoused
at end of two
years may be
sold.

Regulations.
[9 of 1997].

Permits.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

32 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

(4) If any question arises as to the accuracy of the
description of spirits or compounds in a permit, the proof that the
spirits or compounds correspond to the description shall lie on the
owner or claimant of the spirits or compounds, who shall prove
the same by the oath of two credible witnesses, being skilful and
experienced persons competent to decide by examination thereof.

57. (1) If any person—
(a) sends out, delivers, removes, or receives any

spirits or compounds required to be accompanied
by a permit without a permit;

(b) sends out, delivers, removes, or receives any
spirits or compounds differing in quantity,
denomination, or strength from that expressed in
the permit accompanying the same;

(c) having obtained a permit, does not send out
therewith the spirits or compounds therein
described, or deliver the permit to the proper
officer within or at the time required by the permit;

(d) requests, obtains, or uses any permit, or causes
or suffers any permit to be requested, obtained,
or used for any purpose other than that of
accompanying the removal and delivery of the
spirits or compounds therein described;

(e) produces, or causes or suffers to be produced,
to any person any permit as having been received
with spirits or compounds other than those
therein described;

(f) fraudulently makes any entry, obliteration,
alteration, cancellation or erasure in any permit,
or knowingly uses any permit on which any entry,
obliteration, alteration, cancellation, or erasure
has been so made; or

(g) in any manner uses, or causes or suffers to be
used, any permit so that any account of spirits or
compounds kept or checked by an officer may be
frustrated or evaded,

Penalty for
removal without
permit.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 33

LAWS OF TRINIDAD AND TOBAGO

he shall, in addition to any other penalty or forfeiture, incur a penalty
of eight thousand dollars.
(2) If any person licensed under any Excise Act is
convicted of an offence against this section, he shall forfeit his
licence unless the Magistrate otherwise directs, and no new licence
shall be granted to him for the remainder of the year for which the
forfeited licence would have been in force.
58. A permit shall not be granted to a distiller for the removal
from a distillery of a package containing less than one hundred and
ten litres of spirits manufactured in Trinidad and Tobago, and a permit
shall not be granted for the removal from warehouse of spirits or
compounds manufactured in Trinidad and Tobago and intended for
consumption in Trinidad and Tobago except in accordance with
Regulations made in that behalf by the Minister. The Regulations may
include provisions fixing the minimum quantities which may be
removed and the minimum capacity of containers which may be used.
59. For every package of spirits removed, delivered, or
received from warehouse to the stock of any person licensed to
sell spirits, a separate and distinct permit shall be granted, which
permit shall, before the removal of the package, and during the
time it is in transit between the warehouse and the licensed person’s
premises, be affixed to one of the ends of the package in such
manner that the number and marks mentioned in the permit may
be read and compared with the number and marks cut, painted, or
branded on the package; and if any spirits are removed from any
warehouse for the purpose of being received into the stock of any
person licensed to sell spirits, or are received into the stock of any
such person, without having the permit affixed to the package in
the manner directed above, such spirits shall be forfeited, and may
be seized by any officer, and every such licensed person so
offending shall, for every such offence, incur a penalty of eight
thousand dollars.
60. It is lawful for the Magistrate of any district, in case of the
sickness or absence of any officer, to grant a permit for the removal
of any spirits for the purpose of being warehoused or shipped for
exportation; and in every such case the permit shall be as good to all
intents and purposes as if the same had been granted by such officer.

Permit for
removal from
distillery and
from warehouse.
[29 of 1955
239/1990
6 of 1991].

Separate permit
for each
package and
mode of
affixing permit.

Magistrate may
issue permit on
emergency.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

34 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

61. If any permit or certificate required by any Excise Act for
spirits or compounds is not sent and delivered with the spirits or
compounds to the buyer, the seller shall be rendered incapable of
recovering from the buyer the value or price, in any Court of justice.
62. Every package in which spirits of any particular kind is
put up for removal from a distillery shall be marked and numbered
on the outside and on the end thereof in letters or figures legibly
cut, branded, or painted thereon, with a description of the nature
of the spirits, with the name of the distillery at which, or of the
licensed distiller by whom, and with the year in which, the spirits
have been made or distilled, and with the number of such package
according to its order in the whole series of packages of spirits of
that particular kind for the year, beginning with the number one
and proceeding therefrom in an ascending scale by regular
arithmetical progression, the difference whereof shall in all cases
be one, and with the quantity and strength of the spirits contained
in, and also, if not a full package, with the full capacity of the
package; and if any such spirits are removed from the distillery or
other place wherein the same were made in any package of less
capacity than one hundred and ten litres, or in any package which
is not so marked or numbered as directed above, such spirits and
the package containing the same shall be forfeited and may be
seized by any officer, and the person to whom the licence in respect
of the distillery or other place is granted shall, for every such
offence, incur a penalty of eight thousand dollars, and any person
in whose possession is found any package containing spirits, which
package is not so marked and numbered, shall, for every such
offence, incur a penalty of eight thousand dollars.
63. Any spirits manufactured at any distillery in Trinidad
and Tobago shall be removed to warehouse in like manner and
under the same conditions as spirits removed from one warehouse
to another.

64. Where the owner of any warehoused spirits or compounds is
desirous of exporting the same from Trinidad and Tobago, the proper
officer may, on the application of the owner, and on his giving such
security by bond in the sum of twenty-five per cent of the duty and

Seller not to
recover price of
spirits removed
without permit
or certificate.

Packages from
distillery to be
numbered and
marked.
[2 of 1955
239/1990
6 of 1991].

Removal of
spirits from
distillery to
warehouse.

Bond to be
given for spirits
cleared for
exportation.
[29 of 1955
4 of 2014 ].

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 35

LAWS OF TRINIDAD AND TOBAGO

tax payable on the goods, and upon payment of the rent and any
charges due thereon, grant a permit for the removal and exportation
of the spirits or compounds from Trinidad and Tobago, without
payment of the duties imposed by this Act, either in packages or in
bottles packed in cases of such content, size or quantity as the Minister
may by Regulation specify, or in packages of such smaller size as the
Comptroller may in any particular circumstances prescribe, and the
spirits or compounds shall thereupon be subject to the Customs laws
as if they were goods liable to duties of Customs unpaid which had
been warehoused under the Customs laws except that the
Comptroller may permit the shipment of spirits or compounds as
ships’ stores, without payment of duty, in such quantities, and subject
to such conditions as he thinks fit.

PART VII

COMPOUNDS
65. (1) No person may, without being licensed to do so, or on
any premises to which his licence does not extend, compound spirits
for sale.
(2) If any person contravenes this section, he shall for
each offence incur a penalty of nine hundred and sixty dollars, and
all spirits, vessels, utensils, and materials for compounding spirits
in his possession shall be forfeited.

66. (1) The Comptroller may in his discretion on application
by any person, and on payment of an annual licence duty of two
hundred and fifty dollars, grant to such person a licence to
compound spirits. The licence whenever granted expires on
the 31st December in each year.
(2) Licences may be granted for a proportional part of a
year to persons who have not been licensed during the previous
twelve months, upon payment of duty according to the quarter of
the year in which the licence is issued.
(3) No licence to compound spirits shall authorise the
making of compounds wherein the characteristic flavour of the
original spirits is retained, and the Comptroller may, with the

Prohibition of
compounding
without a
licence.

By whom
licences granted.
[29 of 1955
51/1980].

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

36 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

consent of the Minister, by notice in writing addressed to him
revoke the licence of any compounder who in the opinion of the
Comptroller has made any compound contrary to this subsection,
and may refuse to issue any new licence to any such person.
67. (1) On the death of a compounder, the licence may be
transferred by endorsement by the Comptroller to the compounder’s
personal representative, or to the person beneficially entitled to
the business, or to the Administrator General or Public Trustee, or
the appointee of the Administrator General or Public Trustee.
(2) On the bona fide assignment or transfer of a
compounder’s business the licence may, at the discretion of the
Comptroller, be transferred.
(3) Before a licence is transferred in accordance with
subsections (1) and (2), a fee of fifteen dollars shall be paid.
(4) No penalty under this Act is incurred by the executors
or administrators of the widow or child of any compounder who
dies before the expiration of his licence, or by the trustee of any
person who is adjudged bankrupt, or whose affairs are liquidated
by arrangement, before the expiration of his licence in respect of
the compounding of spirits for sale, so that such compounding be
done on the premises specified in the licence, and takes place for
not longer than twenty-eight days after the death of the said licensed
person, or the appointment of a trustee in the case of his bankruptcy
or the liquidation of his affairs by arrangement except that the
Comptroller may, on reasonable cause being shown, extend the
period of twenty-eight days, by notice in writing.
68. Before a compounder receives or compounds any spirits,
he shall make entry in writing in duplicate, with the officer for the
district, of the premises and utensils he intends to use, stating to
what particular purpose each is to be applied, and the number of
litres each vessel is capable of containing; and any person who
commences or carries on the trade or business of a compounder
without making the entry, or uses the premises or utensils for any
purpose other than that described in the entry, shall incur a penalty
of eight thousand dollars. An entry may at any time be withdrawn
or varied, but two entries cannot be in force for the same premises
at the same time.

Transfer of
licence.
[51/1980].

Entry of
premises.
[29 of 1955
239/1990
6 of 1991].

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 37

LAWS OF TRINIDAD AND TOBAGO

69. Every compounder shall, in relation to the receipt of spirits
into stock and removal therefrom, be subject to the same law as a
spirit dealer under the Liquor Licences Act except that where
compounds are removed from the licensed premises of a
compounder to a warehouse for deposit on drawback, the same
procedure shall be followed as in the case of the removal of spirits
from one warehouse to another.

70. Any officer may at any time enter and examine the
licensed premises of a compounder, and take an account of the
quantity and strength of the spirits and compounds in his stock;
and if any person hinders or obstructs an officer, in the discharge
of his duty, from entering such premises, or examining or taking
account of the stock therein, he shall incur a penalty of eight
thousand dollars, and his licence may be revoked at the discretion
of the Comptroller.

71. (1) A compounder may, subject to the provisions of this
Act and such Rules and Regulations as may be prescribed by the
Comptroller, deposit on drawback in a warehouse, for exportation
or for ships’ stores, compounds which have been made by him
from spirits on which duty has been paid.
(2) Drawback at the rate of Excise duty paid thereon shall
be paid on the actual quantity of alcohol in the compounds
warehoused, together with such an allowance thereon for loss in
process of manufacture as the Minister may from time to time in
each case approve, and the strength of the spirits shall be deemed
to be that ascertained by the Chief Chemist.

*72. It is not lawful for any licensed compounder to sell
compounds for consumption on his licensed premises or to sell at
any one time for consumption off his licensed premises compounds
of a quantity less than 3.4 litres. Any person who contravenes this
section shall, for every such offence, incur a penalty of four
thousand dollars and his licence as compounder may be cancelled
by the Magistrate on conviction.

Receipt and
delivery of
spirits.
Ch. 84:10.

Officer may
take stock of
compounder.

Compounds for
exportation or
ships’ stores
may be
warehoused on
drawback.
[3 of 1955].

Drawback to be
at the rate of
Excise duty paid
on spirits.
[239/1990
6 of 1991].

Restrictions on
sale of
compounds.
[29 of 1955
239/1990
6 of 1991].

*Act No. 9 of 1990 deleted section 72 and renumbered sections 73 to 154 as sections 72 to 153.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

38 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

PART VIII

BAY RUM AND PERFUMED SPIRITS
73. (1) Notwithstanding anything to the contrary contained
in this Act, it shall be lawful for the Comptroller, by writing under
his hand, and subject to such conditions as he may from time to
time prescribe to permit by notice in writing any person, on payment
to the Comptroller of a fee of two hundred and fifty dollars in
respect of each calendar year, to manufacture bay rum and perfumed
spirits only on premises to be specified in the notice, in accordance
with sections 75, 76, 77 and 78. The Comptroller may also, in like
manner, subject to the approval of the Minister, cancel any such
permission without assigning any reason therefor.
(2) No premises licensed for any other purpose under any
Excise Act shall be used for the manufacture of bay rum or
perfumed spirits under this section.
(3) A permit granted under this section shall in no case
continue in force beyond the ensuing 31st December.
(4) A person to whom a permit is granted under this
section at any time after the first quarter of any year shall pay
three-fourths, one-half, or one-fourth of the annual fee according
as the permit is granted in the second, third, or fourth quarter of
the year respectively except that this subsection shall not apply in
the case of a person who has held a permit granted under this section
at any time during the twelve months immediately preceding.

74. In lieu of any other duty of Excise, there shall be charged,
collected, and paid, for and upon every litre of alcohol distilled in
Trinidad and Tobago, and taken out of warehouse for use in the
manufacture of bay rum or perfumed spirits under this Act, of the
alcoholic strength by volume, as ascertained by the designated
hydrometer, a duty of eighty-eight cents and so in proportion for
any greater or less degree of strength, or any greater or less quantity
but the person removing such spirits shall add to any such spirits,
before the same are removed from warehouse, bay oil and/or any
denaturant required by the Comptroller, in such proportions as the
proper officer shall require, and thereupon, after payment of duty,

Permit to
manufacture
bay rum and
perfumed
spirits.
[51/1980].

Excise duty on
spirits used in
manufacturing
bay rum and
perfumed
spirits.
[2 of 1955
51/1980
146/1982
239/1990
6 of 1991].

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 39

LAWS OF TRINIDAD AND TOBAGO

and upon the issue by the proper officer of a permit, such person
shall remove such spirits to the premises specified as mentioned
above, there to complete the process of manufacture of the bay
rum or perfumed spirits.

75. If any person to whom any spirits have been delivered for
the manufacture of bay rum or perfumed spirits as herein provided,
uses such spirits, save for the manufacture of bay rum or perfumed
spirits in accordance with the provisions of this Act, and save with
the knowledge and consent of the Comptroller or other proper
officer, or contrary to any conditions laid down under section 74,
he shall incur a penalty of ten thousand dollars, and all such spirits
shall be forfeited, and may be seized by any officer.

76. Bay rum or perfumed spirits manufactured under this Act
may, subject to such conditions as the Comptroller may prescribe, be
warehoused for exportation only, and it is lawful for the Comptroller
thereupon to refund any duties paid upon spirits contained in any bay
rum or perfumed spirits so warehoused. All such bay rum or perfumed
spirits, upon being so warehoused, is subject to the Customs laws as if
they were goods liable to duties of Customs unpaid which had been
warehoused under the Customs laws.

77. No person shall sell, or keep or expose for sale, or attempt
to sell, any bay rum or perfumed spirits, whether imported or
manufactured in Trinidad and Tobago, unless the bay rum or
perfumed spirits shall conform to such standards as the Minister
may from time to time prescribe. Any person who contravenes
this section shall incur a penalty of two thousand dollars.

PART IX

MEDICINAL SPIRITS
78. In this Part—
“licensee” means any person holding a licence to prepare

medicinal spirits granted under this Part;
“licensed premises” means any premises described in a licence

granted under section 80.

Offences and
penalties.

Drawback when
warehoused for
exportation.

Standards of
quality.

Definitions.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

40 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

79. (1) No medicinal spirits intended for sale shall be prepared
by any person except under the authority of a licence granted under
this Part, and in accordance with and subject to the provisions in
the said Part contained.
(2) If any person contravenes this section he is liable to a
fine of eight thousand dollars for each offence and all spirits,
vessels, utensils, and materials in his possession for the preparation
of medicinal spirits shall be forfeited.

80. (1) The fee for a licence to prepare medicinal spirits shall
be twenty-five dollars a year or part of a year. Any such licence
expires on the 31st December, in each year.
(2) Licences granted under this section shall be in such
form as the Comptroller may from time to time approve and shall
be signed by him. Every licence shall contain a description of the
premises authorised to be used by the licensee for the purposes of
the licence. Licences may contain such conditions as the
Comptroller may think fit to impose in order to ensure compliance
with the provisions of this Part or to safeguard the collection of
Excise duty or Customs duty on spirits.
(3) Applications for licences shall be in such form and
shall contain such particulars as the Comptroller may from time to
time require. Without prejudice to the generality of the foregoing
words, every application shall contain a detailed description of the
premises in which it is proposed to carry on the preparation of
medicinal spirits and shall specify the medicinal spirits which it is
intended to prepare.
(4) No licence shall be issued by the Comptroller under
this section—
(a) unless the Chief Medical Officer has signified in

writing that he has no objection to the licence
being granted; and

(b) unless a bond has been given by the applicant with
two sufficient sureties, and in such sum as the
Comptroller may require, under which the applicant
shall forfeit to the Comptroller the amount of the

Preparation of
medicinal
spirits.

Licences to
prepare
medicinal
spirits.
[51/1980].

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 41

LAWS OF TRINIDAD AND TOBAGO

bond in case of failure to comply with the provisions
of this Part or any Regulations made thereunder or
with any condition specified in the licence granted
to the applicant under this Part.

(5) The Comptroller shall have full discretion to refuse
to grant a licence or to impose such conditions as he may think fit
when granting a licence, and no decision of the Chief Medical
Officer under subsection 4(a) shall be questioned in any Court.
81. (1) No premises licensed or used for any other purpose
under any Excise Act shall be used for the preparation of
medicinal spirits.
(2) Any licence granted under section 80 shall authorise
the person to whom it is granted to prepare medicinal spirits only
in the set of premises described in the licence, and such premises
shall be self-contained but no licence shall be deemed to extend to
any part of such premises not described in the entry made under
section 83.
82. In lieu of any other duty of Excise, there shall be charged,
collected, and paid to the Comptroller, in respect of every litre of
spirits distilled in Trinidad and Tobago and taken out of warehouse
for use in the preparation of medicinal spirits under this Act, of the
alcoholic strength by volume, as ascertained by the designated
hydrometer, a duty of sixty-one cents, and so in proportion for any
greater or less degree of strength, or of any greater or less quantity.
83. (1) Before a licensee receives any spirits, or prepares any
medicinal spirits on the licensed premises he shall make with the
officer for the district entry in duplicate signed by him of the
licensed premises, of the vessels and utensils he intends to use on
the licensed premises for the purposes of the licence and of the
number of litres each vessel or utensil is capable of containing. An
entry may at any time be withdrawn or varied, but two entries
shall not be in force for the same premises at the same time.
(2) One copy of every such entry shall be given to the
officer by the licensee and the other copy shall be retained by the
licensee and shall be produced by him on the demand of any officer.

Licensed
premises.

Duty on spirits
used in
preparation of
medicinal
spirits.
[51/1980
146/1982
239/1990
6 of 1991].

Entry of
licensed
premises.
[239/1990
6 of 1991].

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

42 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

(3) Any person who—
(a) fails to comply with subsection (1);
(b) includes in an entry any part of any premises not

bona fide occupied by him for the purposes of
this Part; or

(c) fails or refuses to produce, on the demand of any
officer, the copy of the entry retained by him,

is liable to a fine of four thousand dollars.
84. (1) No spirits shall be kept or used on any licensed
premises unless they have been obtained directly from a warehouse.
(2) Spirits intended for use in the preparation of medicinal
spirits shall not be delivered or removed from a warehouse until
the prescribed duty has been paid and a permit issued by the proper
officer. During removal, the spirits shall be under the supervision
of an officer until they have been lodged in the storeroom of the
licensed premises mentioned in the permit. The licensee shall,
immediately after receiving spirits from a warehouse enter the
quantity and strength of the spirits received in the appropriate book
and the entry shall be countersigned by the officer who supervised
the removal.
(3) Every licensee shall—
(a) keep books, accounts and records relating to the

business carried on on the licensed premises in
the manner prescribed by the Comptroller;

(b) keep all such books, records and documents in
a safe place on the licensed premises and
produce them for inspection on demand made
by any officer.

(4) Any spirits brought into the licensed premises shall
be stored, until used for the preparation of medicinal spirits, in a
storeroom approved by an officer and kept under State locks.
No person without lawful authority shall open or gain access to
any such storeroom except in the presence and with the consent of
an officer.
(5) A person to whom any spirits have been delivered
for the preparation of medicinal spirits as herein provided shall

Spirits for the
preparation of
medicinal
spirits.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 43

LAWS OF TRINIDAD AND TOBAGO

not use such spirits save for the preparation of medicinal spirits
in accordance with the provisions of this Part and in accordance
with the conditions mentioned in the licence granted to him under
this Part.
(6) No medicinal spirits shall be prepared except in the
presence of an officer and under the supervision of a licensed
druggist. The quantity and strength of the spirits used shall be
immediately entered by the licensee in the appropriate book and
the entry shall be countersigned by the officer.
(7) No spirits shall be removed from any licensed
premises until converted into medicinal spirits except with the
written authority of the Comptroller and subject to such conditions
as he may impose.
(8) Medicinal spirits shall not be delivered or removed
from any licensed premises except in the presence of an officer.
The quantity and description of the medicinal spirits so removed
shall, at the time of removal, be entered in the appropriate book by
the licensee, and the entry shall be countersigned by the officer
whose presence is required as aforesaid.
(9) Any contravention of any of the provisions of this
section or of any regulation made thereunder shall be punished by
a fine of eight thousand dollars and the spirits and medicinal spirits
which are the subject matter of the offence shall become forfeited
on conviction.
(10) Appropriate charges for attendance and supervision
provided for in subsections (2), (6) and (8) may be made by
the Comptroller.
85. Medicinal spirits manufactured under this Act may, subject
to such conditions as the Comptroller may prescribe, be warehoused
for exportation only, and the Comptroller may thereupon refund
any duties paid upon spirits contained in any medicinal spirits so
warehoused. All such medicinal spirits, upon being so warehoused
shall be subject to the Customs laws as if they were goods liable to
duties of Customs unpaid which had been warehoused under the
Customs laws.

Drawback on
medicinal spirits
when
warehoused for
exportation.
[29 of 1955].

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

44 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

86. No person shall prepare, sell, or keep or expose for sale,
any medicinal spirits unless the spirits conform to such standards
as the Chief Medical Officer may prescribe, and any person who
contravenes this section is liable to a fine of four thousand dollars
and the medicinal spirits which are the subject matter of the offence
shall become forfeited on conviction and may be disposed of in
such manner as the Comptroller may determine except that if the
defendant in any prosecution under this section for selling, keeping,
or exposing for sale, any medicinal spirits proves that he purchased
the medicinal spirits in question from the manufacturer thereof
and with a written warranty to the effect that the spirits conform to
the standards prescribed by the Chief Medical Officer, and further
that he had no reason to believe, and that he had no means of
acquiring the knowledge by reasonable care and diligence, that at
the time when he sold the spirits or had possession of it for the
purposes of sale the spirits did not conform to the standards
mentioned above, and that he has not done or caused to be done
anything to alter the state of the spirits, he shall be discharged
from the prosecution.
87. (1) Any officer may at any time enter and examine the
licensed premises of a licensee, and take an account of the quantity
and strength of the spirits in the stock or possession of the licensee.
If any person hinders or obstructs an officer in the exercise of
the powers conferred by this subsection from entering any licensed
premises, or examining or taking account of the stock therein, he
is liable to a fine of eight thousand dollars.
(2) If, after making allowances for the spirits received at,
and the medicinal spirits removed from licensed premises since
the last account taken of the stock of a licensee, any officer finds
that the quantity of alcohol in the spirits differs from the quantity
of alcohol which ought to be in the spirits in his possession, the
excess shall be deemed to be spirits illegally received and a quantity
of spirits in the medicinal spirits in litres of alcohol equal to the
excess shall be forfeited and may be seized out of any part of the
stock of the licensee by any officer and the licensee is liable to a
fine of one hundred dollars for every litre of alcohol of the excess,
without prejudice to any other penalty to which he may be liable
under this Act.

Standard of
quality.

Officer may
take stock, etc.
[6 of 1991].

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 45

LAWS OF TRINIDAD AND TOBAGO

(3) If the officer, proceeding under subsection (2), finds
that the quantity of spirits and medicinal spirits found in the stock,
custody or possession of a licensee is less than the quantity which
ought to be on hand, the deficit shall be deemed to be spirits illegally
disposed of and the licensee is liable to a fine of one hundred dollars
for every litre of alcohol of the deficit without prejudice to any
other penalty to which he may be liable under this Act, except that
a licensee shall not be liable to the fine if the deficit is shown to
the satisfaction of the Comptroller to be due to evaporation,
accidental leakage or other unavoidable cause.
88. (1) Any officer may from time to time, and at all times
in the daytime, after request, enter into any house, warehouse,
storeroom, room, shop, cellar, vault or other place made use of
by any person preparing, keeping or exposing any medicinal
spirits for sale, and, by testing, gauging or otherwise, take an
account of the quantity and quality and strength of any such
spirits, and such officer may take at any time or times a sample
or samples of any such spirits, paying for the same the usual
price thereof if demanded.
(2) Any person hindering or obstructing an officer in the
exercise of his powers under this section is liable to a fine of two
thousand and forty dollars.
89. A licensee shall be deemed guilty of any offence against
any of the provisions in this Part when the offence is committed by
any person employed by him, or authorised or allowed by him to
act, for or in connection with, the preparation of medicinal spirits
except that a licensee shall not be deemed guilty under this section
if he establishes that he had taken proper precautions to prevent the
commission of the offence and had reported it to the Comptroller as
soon as he discovered that the offence had been committed.
90. Where a licensee is convicted of an offence against any of
the provisions contained in this Part, the licence held by him may
be cancelled by the Court on conviction.
91. Whenever a licence granted under this Part is cancelled, or
lapses and is not renewed, any spirits which are on the licensed premises
shall be safeguarded and disposed of as prescribed by the Comptroller.

Officer may
take samples.

Liability of
licensee.

Cancellation of
licence.

Cases where a
licence is
cancelled or
lapses.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

46 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

92. Any matter which may be prescribed by the Comptroller
or by the Chief Medical Officer under this Part shall be contained
in regulations made by the Comptroller or the Chief Medical
Officer, as the case may be. No such regulation shall have effect
unless approved by the Minister.

93. This Part shall not apply to any Government Department
required to prepare medicinal spirits.

PART X
VINEGAR

94. In this Part—
“licensee” means any person holding a licence to manufacture

vinegar granted under this Part;
“licensed premises” means any premises described in a licence

granted under section 96.

95. (1) No vinegar intended for sale shall be manufactured
by any person except under the authority of a licence granted under
this Part, and in accordance with, and subject to, the provisions in
the said Part contained.
(2) If any person contravenes this section, he, for each
offence, is liable on summary conviction before a Magistrate to
a fine of two thousand dollars and all spirits, vessels, utensils
and materials in his possession for the manufacture of vinegar
shall be forfeited.

96. (1) The fee for a licence to manufacture vinegar for sale
shall be—
(a) in the case of a person using duty free spirits in

his process of manufacture—two hundred and
fifty dollars a year;

(b) in any other case—twenty-five dollars a year,
and the licence, whenever granted, shall expire on the 31st
December, next following except that licences may be granted for

Regulations.

Exemption.

Definitions.
[15 of 1952].

Manufacture of
vinegar.
[15 of 1952].

Licences to
manufacture
vinegar.
[15 of 1952
45 of 1979].

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 47

LAWS OF TRINIDAD AND TOBAGO

a proportionate part of a year to persons who have not been licensed
during the previous twelve months, upon payment of licence duty
computed as follows:
(i) if the licence is taken out during the second

quarter of a year, three-fourths of the full
amount of the licence duty;

(ii) if the licence is taken out during the third
quarter of a year, one-half of the full amount
of the licence duty;

(iii) if the licence is taken out during the fourth
quarter of a year, one-fourth of the full
amount of the licence duty.

(2) Licences granted under this section shall be in such
form as the Comptroller may from time to time approve and shall
be signed by him. Every licence shall contain a description of the
premises authorised to be used by the licensee for the purposes of
the licence. Licences may contain such conditions as the
Comptroller may think fit to impose in order to ensure compliance
with the provisions of this Part or to safeguard the collection of
Excise duty or Customs duty on spirits.
(3) Applications for licences shall be in such form and
shall contain such particulars as the Comptroller may from time to
time require. Without prejudice to the generality of the foregoing
words, every application shall contain an exact description of the
site of the premises in which it is proposed to carry on the
manufacture of vinegar and shall specify the process by which it is
intended to manufacture the vinegar.
(4) No licence shall be issued by the Comptroller under
this section until the applicant has furnished a bond, with one
sufficient surety, and in such sum as the Comptroller may require,
conditioned for the payment by the applicant and his surety of any
penalty or sum of money which may be imposed on such person
for any offence against this Act or any regulations made thereunder
or for failure to comply with any condition specified in the licence
granted to the applicant under this Part except that a person who is
licensed to manufacture vinegar using spirits on which duties have
been paid shall not be required to give a bond.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

48 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

(5) The Comptroller shall have power to refuse to grant
a licence or to impose such conditions as he may think fit when
granting a licence.
97. (1) No premises licensed or used for any other purpose
under any Excise Act shall be used for the manufacture of vinegar.
(2) Any licence granted under section 96 shall authorise
the person to whom it is granted to manufacture vinegar only
in the set of premises described in the licence, and such premises
shall be self contained but no licence shall be deemed to extend
to any part of such premises not described in the entry under
section 99.
98. Spirits used in the manufacture of vinegar by persons who
have paid the licence fee provided for by section 96(1)(a) shall be
delivered free of Excise duty to the manufacturer.
99. (1) Before a person licensed to manufacture vinegar from
spirits upon which duty has not been paid may receive any such
spirits or prepare any vinegar on the licensed premises, he shall
make entry in duplicate of the premises, vessels, utensils and places
intended to be used by him, by signing and delivering to the
Comptroller a true and particular description thereof and of the
number of litres each vessel or utensil is capable of containing. An
entry may at any time be replaced or varied, but two entries shall
not be in force for the same premises at the same time.
(2) One copy of every such entry shall be delivered to the
Comptroller by the licensee and the other copy shall be retained
by the licensee and shall be produced by him on the demand of
any officer.
(3) Any person who—
(a) fails to comply with subsection (1);
(b) includes in an entry any part of any premises not

bona fide occupied by him for the purposes of
this Part; or

(c) fails to produce or refuses to produce, on the
demand of any officer, the copy of the entry
retained by him,

Licensed
premises.
[15 of 1952
50 of 1952].

Exemption from
duty of spirits
used in
the manufacture
of vinegar.
[15 of 1952].
Entry of
premises.
[15 of 1952
239/1990
6 of 1991].

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 49

LAWS OF TRINIDAD AND TOBAGO

is liable on summary conviction before a Magistrate to a fine of
two thousand dollars.
(4) If any vessel or utensil is used on the premises of a
vinegar manufacturer for the purpose of his business, or if any
part of the premises is used, without entry having been made
thereof as mentioned above, or for any purpose other than that
specified in the entry, the manufacturer is liable on summary
conviction before a Magistrate to a fine of two thousand dollars,
and every such vessel or utensil with its contents and all spirits or
materials for manufacturing vinegar found in any such premises
shall be forfeited.

100. (1) No spirits shall be kept or used on any licensed
premises unless they have been obtained directly from a warehouse.
(2) Spirits intended for use in the manufacture of vinegar
shall not be delivered or removed from a warehouse until a permit
has been issued by the proper officer. During the removal such
spirits shall be under the supervision of an officer until they have
been lodged in the storeroom of the licensed premises mentioned
in the permit. The licensee shall, immediately after receiving spirits
from a warehouse, enter the quantity and strength of the spirits
received in the appropriate book and the entry shall be
countersigned by the officer who supervised the removal.
(3) Every licensee shall—
(a) keep books, accounts and records relating to the

business carried on on the licensed premises in
the manner prescribed by the Comptroller;

(b) keep all such books, records and documents in a
safe place on the licensed premises and produce
them for inspection on demand made by any
officer.

(4) Any spirits brought into the licensed premises shall
be stored, until used for the manufacture of vinegar, in a storeroom
approved by an officer and kept under State locks; and no person
without lawful authority shall open or gain access to any such
storeroom except in the presence and with the consent of an officer.

Spirits for the
manufacture of
vinegar.
[15 of 1952
50 of 1952].

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

50 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

(5) A person to whom any spirits have been delivered for
the manufacture of vinegar as herein provided, shall not use such
spirits save for the manufacture of vinegar in accordance with the
provisions of this Part and in accordance with the conditions
mentioned in the licence granted to him under this Part.
(6) No vinegar manufactured from duty free spirits shall
be so manufactured except in the presence of an officer. The quantity
and strength of the spirits used shall be immediately entered by the
licensee in the appropriate book and the entry shall be countersigned
by the officer, who shall supervise the diluting and denaturing of the
spirits and the transferring of the resultant mixture into acetifiers.
(7) No spirits shall be removed from any licensed
premises except in the presence and with the consent of an officer
and with the written authority of the Comptroller and subject to
such conditions as the Comptroller may impose.
(8) Any person who contravenes any of the provisions of
this section or fails to comply with any requirement of the
Comptroller relating to any matter contained in this section is liable
on summary conviction before a Magistrate to a penalty of four
thousand dollars and the spirits and the vinegar which are the
subject matter of the offence shall become forfeited on conviction.
(9) Appropriate charges for the attendance and
supervision provided for in subsections (2), (4), (6) and (7) may
be made by the Comptroller.

101. No person shall prepare, sell, keep, or expose for sale any
vinegar unless the vinegar conforms to such standards as may be
prescribed in accordance with the provisions of the Food and Drugs
Act, and any person who contravenes any of the provisions of this
section is liable on summary conviction before a Magistrate to a
fine of one thousand dollars, and the vinegar which is the subject
matter of the offence shall become forfeited on conviction and may
be disposed of in such manner as the Comptroller may determine
except that if the defendant in any prosecution under this section for
selling, keeping or exposing for sale, any vinegar proves that he
purchased the vinegar in question from the manufacturer thereof

Standard of
quality.
[15 of 1952].
Ch. 30:01.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 51

LAWS OF TRINIDAD AND TOBAGO

and with a written warranty to the effect that the vinegar conforms
to the standards prescribed in accordance with the Food and Drugs
Act, and further that he had no reason to believe that he had no
means of acquiring the knowledge by reasonable care and diligence,
that at the time when he sold the vinegar or had possession of it for
the purpose of sale, the vinegar did not conform to the standards and
that he has not done or caused to be done anything to alter the state
of the vinegar, he shall be discharged from the prosecution.
102. Vinegar manufactured under the provisions of this Act, is
exempt from the payment of Excise duty.
103. Every manufacturer shall within ten days of the close of
each month deliver to the Comptroller an account of all materials
in, or received into, his factory for the manufacture of vinegar, the
amount used or otherwise disposed of in the process of manufacture
and the quantity of vinegar produced. He shall also subscribe a
declaration that all the particulars contained in the account are true.
104. (1) Any officer may at any time enter and examine the
licensed premises of a licensee and take an account of the vinegar
and of the quantity and strength of the spirits in the stock or
possession of the licensee.
If any person hinders or obstructs an officer in the exercise of
the powers conferred by this subsection from entering any licensed
premises, or examining or taking account of the stock therein, he
is liable on summary conviction before a Magistrate to a fine of
four thousand dollars.
(2) If at any time when an account is taken and a balance
struck of the quantity of alcohol for use in the manufacture of
vinegar the quantity of spirits on the licensed premises differs from
the quantity of spirits which ought to be on the premises according
to any accounts required by Regulations made under this Act, then
subject to subsection (3)—
(a) if the former quantity exceeds the latter by more

than 1 per cent, such quantity of spirits equal to
the excess or such part thereof as the Comptroller
may determine, shall be liable to forfeiture;

Ch. 30:01.

Exemption
from Excise
duty.
[15 of 1952].
Return of
vinegar
manufactured.
[15 of 1952].

Officers may
take stock, etc.
[15 of 1952
6 of 1991].

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

52 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

(b) if the former quantity is less than the latter by
more than 2 per cent, the licensee shall on demand
by the Comptroller pay on the deficiency or such
part thereof as the Comptroller may specify, the
duty payable on spirits at the highest rate.

(3) A licensee is not liable for the payment of duty under
subsection (2) if the deficit is shown to the satisfaction of the
Comptroller to be due to evaporation, accidental leakage or other
unavoidable cause.

105. Any officer may from time to time, and at all times in the
daytime, after request, enter into any house, warehouse, storeroom,
room, shop, cellar, vault, or other place made use of by any person
preparing, keeping or exposing any vinegar, for sale, and take an
account of the quantity and quality of any such vinegar, and such
officer may take at any time or times a sample or samples of any such
vinegar, paying for the same the usual price thereof, if demanded.
Any person hindering or obstructing an officer in the exercise
of his powers under this section is liable on summary conviction
before a Magistrate to a fine of one thousand dollars.

106. A licensee shall be deemed guilty of any offence against
any of the provisions of this Part when the offence is committed
by any person employed by him or authorised or allowed by him
to act, for or in connection with the manufacture of vinegar except
that a licensee shall not be found guilty under this section if he
establishes that he had taken proper precautions to prevent the
commission of the offence and had reported it to the Comptroller
as soon as he discovered that the offence had been committed.

107. Where a licensee is convicted of an offence against any of
the provisions in this Part, the licence held by him may be cancelled
by the Court on conviction.

108. Whenever a licence, granted under this Part, is cancelled,
or lapses and is not renewed, any spirits which are on the licensed
premises shall be safeguarded and disposed of as prescribed by
the Comptroller.

Officer may
take samples.
[15 of 1952].

Liability of
licensee.
[15 of 1952].

Cancellation of
licence.
[15 of 1952].

Cases where a
licence is
cancelled or
lapses.
[15 of 1952].

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 53

LAWS OF TRINIDAD AND TOBAGO

109. Any matter which may be prescribed by the Comptroller
under the provisions of this Part shall be contained in Regulations
made by the Comptroller. No such regulation shall have effect
unless approved by the Minister.

PART XI

METHYLATED SPIRITS
110. Parts II, III, V, VI and VII shall not apply to methylated spirits.

111. Methylated spirits shall, subject to the provisions of this
Act, be exempt from the payment of Excise duty.

112. (1) The following persons, and no others, are authorised
to methylate:
(a) licensed distillers, if so authorised by the

Comptroller; and
(b) persons licensed by the Comptroller to methylate.
(2) Such persons are referred to in this Act as “authorised
methylators” but no person holding a licence to sell spirits by retail
shall be licensed to methylate.

113. Every authorised methylator, unless he is a licensed distiller,
shall take out an annual licence to carry on the business of a
methylator of spirits, for which licence he shall pay the sum of two
hundred and fifty dollars. Every such licence shall expire on the
31st December next after the date on which the licence is issued.

114. The following persons, and no others, are authorised to
supply methylated spirits, whether imported or made in Trinidad
and Tobago:
(a) authorised methylators; and
(b) persons licensed by the Comptroller to retail

methylated spirits, in this Act called “retailers of
methylated spirits”,

except that no person holding a licence to sell spirits by retail
shall be licensed to sell by retail or supply methylated spirits.

Regulations.
[15 of 1952].

Application.

Exemption from
Excise duty.

Persons
authorised to
methylate.

Licence for
authorised
methylator.
[51/1980].

Persons
authorised to
supply
methylated
spirits.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

54 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

115. Every such retailer of methylated spirits shall take out an
annual licence to carry on the business of a retailer of methylated
spirits, for which licence he shall pay the sum of fifty dollars. Every
such licence shall expire on the 31st December next after the date
on which the licence is issued.

116. (1) Spirits may be methylated in the following places, and
no other:
(a) any licensed distillery if approved by the

Comptroller for that purpose; and
(b) any warehouse provided for the purpose by the

Government.
(2) The charge for warehousing and labour in a warehouse
provided by the Government shall be at such rate as may for the
time being be fixed by the Comptroller with the approval of
the Minister.

117. (1) It is not lawful to use any spirits for the purpose of
methylation in Trinidad and Tobago other than spirits manufactured
in Trinidad and Tobago.
(2) The quantity of spirits used for methylation in Trinidad
and Tobago at one time shall not be less than one hundred and ten
litres at a strength of not less than 77 per cent Alc./Vol.
(3) The substance mixed with spirits for the purpose of
methylation in Trinidad and Tobago shall be wood naphtha or
methylic alcohol in the proportion of not less than ten per cent of
the bulk of the spirits, and/or some other substance approved by
the Chief Chemist.
(4) With respect to the removal of spirits and substances
for methylation, and the time and mode of methylation, the
Regulations made under section 126 shall be observed, and the
security required by the Regulations shall be given.

118. (1) An authorised methylator shall not supply, and no
person shall import any methylated spirits, except in vessels
containing not less than twenty-seven litres.

Licence for
retailer of
methylated
spirits.
[51/1980].

Where spirits
may be
methylated.

Mode of
methylation.
[239/1990
6 of 1991].

Receipt and
supply of
methylated
spirits.
[239/1990
6 of 1991].

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 55

LAWS OF TRINIDAD AND TOBAGO

(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
Comptroller may prescribe.
(3) The keeping, sale, delivery, and removal of methylated
spirits on importation, or from the premises of an authorised
methylator, shall be in accordance with the Regulations, and subject
to the security prescribed therein.
(4) Every retailer of methylated spirits and every person
authorised under section 122 by the Comptroller to receive
methylated spirits from an authorised methylator or to import
methylated spirits shall, on ordering or before entering the same,
as the case may be, correctly fill up the prescribed form of
requisition and counterfoil with the prescribed particulars. In the
case of imported methylated spirits, the requisition shall be made
out to and deposited with the officer who receives the import entry
passed in accordance with the Customs laws.
119. (1) The proper officer shall keep an account of all
alcohol contained in spirits, 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 two per cent 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 consumption
in Trinidad and Tobago.
120. (1) A retailer of methylated spirits—
(a) shall make entry in duplicate, with the proper

officer of each room or place where he intends to
keep and sell methylated spirits;

(b) shall not keep or sell methylated spirits in any
place which is not so entered;

Stock account
of methylated
spirits.
[239/1990
6 of 1991].

Rules for
retailer of
methylated
spirits.
[29 of 1955
239/1990
6 of 1991].

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

56 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

(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;

(d) may import, but otherwise shall not receive
methylated spirits except from an authorised
methylator or from warehouse;

(e) shall not sell to or for the use of any person more
than 4.5 litres of methylated spirits at a time;

(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) If a retailer of methylated spirits contravenes any of
the provisions of this section, he shall incur a penalty of two
thousand dollars, and the spirits with respect to which the offence
is committed shall be forfeited.
121. (1) Any officer may, in the daytime, enter and inspect the
premises of an authorised methylator or a retailer of methylated
spirits, or any premises of a person authorised to receive methylated
spirits from an authorised methylator or to import methylated
spirits, and inspect, examine, and take samples of any methylated
spirits therein, paying a reasonable price for each sample.
(2) If any person refuses to allow an officer to exercise
any of these powers or prevents him from so doing, he shall incur
a penalty of one thousand dollars.
122. (1) No person, other than a licensed retailer of methylated
spirits or a person authorised by the Comptroller to receive
methylated spirits, shall receive methylated spirits from an
authorised methylator, or import any methylated spirits.
(2) If any person supplies, receives, or imports any
methylated spirits in contravention of this Act, he shall incur a
penalty of two thousand dollars.
(3) If an authorised methylator supplies any methylated
spirits to any person after having received notice from the proper

Officer may
enter and
inspect
premises.

Unlawful supply
and receipt of
methylated
spirits.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 57

LAWS OF TRINIDAD AND TOBAGO

officer that the person to whom the spirits are supplied is not
authorised to receive them, he shall pay on the spirits so supplied
the Excise duty for the time being payable on spirits.
123. If any person—
(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, other than
methylated spirits lawfully imported by him, not
obtained from a person authorised to supply them,

he shall incur a penalty of two thousand dollars, and the spirits
with respect to which the offence is committed shall be forfeited.
124. The Comptroller may at any time suspend or revoke any
licence to methylate, or any authority or approval relating to
methylated spirits granted under this Act.
125. If any person purifies or otherwise prepares by filtration or
any other process any methylated spirits or any article containing
methylated spirits so as to free the methylated spirits wholly or partially
from any flavour or odour which would otherwise pertain to the
methylated spirits, he shall forfeit and pay the sum of eight thousand
dollars, and all such methylated spirits and the vessels containing the
same shall be forfeited and may be seized by any officer.
126. The Comptroller may, with the approval of the Minister,
make Regulations for carrying into effect any or all of the provisions
of this Part.

PART XII

SUPPLEMENTAL
GENERAL OFFENCES AND POWERS AND DUTIES OF OFFICERS

127. (1) Any officer may arrest without warrant any person
having in his possession or under his control in any manner or in
any place any spirits which the officer has reasonable cause to
suspect have been unlawfully made.

Unlawful
possession of
methylated
spirits.

Licence may be
suspended or
revoked.

Penalty for
purifying
methylated
spirits.

Regulations.

Possessing or
conveying
unlawfully
made spirits.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

58 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

(2) If any officer has reasonable cause to suspect that any
such spirits are kept, stored or lodged in any house, building, yard
or place, then in such case the officer may by day or night break
the doors or any part of such house, building, yard or place, and
enter into and search the house, building, yard or place where he
knows or suspects that any such spirits are kept, stored, or lodged,
and proceed as aforesaid.
(3) The officer shall bring any person found having in his
possession or under his control in any manner or in any place any
spirits suspected to have been unlawfully made as mentioned above,
and also any such spirits recovered, before a Magistrate as soon as
possible. And if such person, within a reasonable time to be assigned
by the Magistrate, fails to satisfy the Magistrate that the spirits
have been lawfully made or imported, and that the proper duties
have been paid thereon, that person shall incur a penalty of eight
thousand dollars, and all such spirits, and all packages containing,
and all animals, vehicles, vessels and boats made use of in
conveying such spirits shall be forfeited; and if any such person
having been found by any officer in possession of any such spirits,
or having any such spirits under his control in any manner or in
any place, shall let fall or throw away the same, or cause such
spirits to be destroyed or thrown away, and fails to satisfy the
Magistrate, then, in addition to the penalty mentioned above he
shall incur a further penalty of two thousand dollars.
(4) If any person liable to arrest under subsection (1)
escapes from any officer attempting to arrest him, or if the officer
fails or is for any reason whatsoever unable to arrest any such
person as is mentioned before, any Magistrate or Justice, upon
application, may issue his warrant for the arrest of such person,
and upon his arrest such person shall be deemed to have been
arrested within the meaning of subsection (1), and may be dealt
with in the manner laid down in subsection (3).
128. (1) If any person unlawfully removes or abstracts from
any place whatsoever (including the place of distillation or the
place where stored or kept in conformity with the requirements of
this or any other Excise or Customs Act, or any intermediate place)

Penalty for
being concerned
in evasion of
payment of
Excise duty, etc.
[239/1990
6 of 1991].

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 59

LAWS OF TRINIDAD AND TOBAGO

any spirits whereon the duty is not paid, or knowingly buys or
receives or has in his possession or under his control in any manner
or in any place any such spirits which have been unlawfully
removed or abstracted as mentioned above, or is in any way
knowingly concerned in any fraudulent evasion or attempt at
evasion of any duties due under this Act, he shall incur a penalty
of eight thousand dollars, or a sum of one hundred dollars for every
litre of alcohol of such spirits, at the election of the Comptroller,
and the spirits, and all packages containing, and all animals,
vehicles, vessels and boats made use of in conveying the spirits
shall be forfeited, and may be seized by any officer.
(2) If any officer has reasonable cause to suspect that any
such spirits are kept, stored or lodged in any house, building, yard
or place, then in such case the officer may by day or night break
the doors or any part of such house, building, yard or place, and
enter into and search the house, building, yard or place where he
has reasonable cause to suspect that any such spirits are kept, stored,
or lodged, and proceed as aforesaid.
129. (1) In case any officer knows or has reasonable cause to
suspect that any still is unlawfully used or kept, or that any
unlawfully made wash or other materials prepared or being
prepared for distillation, or any utensils or materials used in the
manufacture of spirits is or are set up, kept, stored or lodged in any
place, house, building, or yard, or that any spirits are unlawfully
kept, stored, or lodged in any place, house, building, or yard, then
in such cases it is lawful for such officer, by day or by night, to
break open the doors or any part of such place, house, building, or
yard, and to enter any such place, house, building or yard where
he knows or suspects such still, wash, or other materials prepared
or being prepared for distillation, or any utensils or materials used
in the manufacture of spirits, or any such spirits, are set up, kept,
stored, or lodged, and seize all and every such still, wash, and all
other materials prepared or being prepared for distillation, and such
spirits and all materials and utensils used in the manufacture of
spirits, which he finds, and either to detain and keep the same
where found, or to remove the same to the Police Station nearest
to the place where the same is so found, and the said still, spirits,
wash and all other materials and utensils so seized and found shall

Powers of
officer
suspecting
unlawful
possession of
still, etc.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

60 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

be absolutely forfeited, and the owner of the still, spirits, wash, or
other materials or utensils, and the person in whose place or custody
the still, spirits, wash, materials or utensils are found, and any
person at the time of seizure found working the still, shall each
incur a penalty of eight thousand dollars.
(2) It is lawful for any such officer, and he is hereby
authorised and empowered, without a warrant, to arrest the owner
of the still, spirits, wash, materials or utensils or the person in whose
place or custody the same were found, or any person found working
the said still or in the possession of the said spirits, wash or other
materials or utensils, and to convey such person or persons to the
Police Station nearest to the place where the said still, spirits, wash,
materials, or utensils were found, and to charge the person or
persons so arrested with the offence committed under this section.
(3) Nothing in this section shall be held to restrict its
application in cases where the offence is committed on open ground,
or anywhere not requiring force of entry.

130. It is lawful for any officer to stop and detain any person
whom he reasonably supposes to be removing or carrying any
spirits or compounds required by any Excise Act to be accompanied
by a permit or certificate, and to search and examine any package
of whatever description which he reasonably supposes to contain
any spirits or compounds, and to demand the production of the
permit or certificate required by law to accompany such spirits or
compounds, and, on being satisfied that the spirits or compounds
are the same in quantity, quality, sort, kind and strength as expressed
in the permit or certificate, such officer shall endorse on the permit
or certificate the day, hour and place of the examination, and shall
sign his name thereto; and if any person who is found removing or
carrying any spirits or compounds which are by law required to be
accompanied by a permit or certificate refuses to produce the permit
or certificate immediately on being required to do so by any officer,
or is found removing or carrying any such spirits or compounds,
without a lawful permit or certificate, every such person shall, for
every such offence, incur a penalty of eight thousand dollars, and
shall forfeit such spirits and compounds together with all animals,
vehicles, vessels and boats made use of in conveying the same,

Power to arrest.

Officer may
stop persons
suspected of
conveying
spirits without
permit or
certificate.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 61

LAWS OF TRINIDAD AND TOBAGO

and it is lawful for the officer, and he is hereby authorised and
empowered to stop, arrest, and detain every such person, and to
convey every such person, together with the spirits or compounds
so being removed or carried by or with him, before any Magistrate,
to be dealt with according to law.

131. Any person who—
(a) assaults an officer acting under any Excise Act

or any person acting in his aid;
(b) assaults any person 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 any Excise Act;

(c) assaults any person who has seized, or is about to
seize or examine, any goods as forfeited under
any Excise Act; or

(d) forcibly opposes or threatens to oppose the
execution of any of the powers given by any
Excise Act to officers,

is liable on conviction on indictment to imprisonment for four years
and any officer may arrest and detain any such person without a warrant.

132. If any person molests, hinders, opposes or obstructs any officer
or any person acting in his aid or assistance in the due execution of the
powers and authorities granted by any Excise Act, he shall, for every
such offence, incur a penalty of four thousand dollars, and any
officer may arrest and detain any such person without a warrant.

133. If any person required by any Excise Act to have or possess
any written authorisation, permit, certificate or licence does not
produce and deliver the same to be read and examined by any
officer within a reasonable time after the officer demands the
production thereof, such person shall for every such offence incur
a penalty of one thousand dollars.

134. It is lawful for any officer at all times, by night or by day,
to enter into every house, distillery, still-house, outhouse and place
whatsoever of or belonging to or made use of by any distiller, and

Persons
violently
opposing law to
be guilty of
indictable
offence.

Obstructing
officer in
performance of
duty.

Penalty on
licensed persons
not producing
their licence on
demand of
officer.

Power of officer
to enter
distillery at all
times.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

62 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

to gauge, measure and take an account of every still or other vessel
or utensil of any kind of or belonging to or kept therein by any
such distiller, and to gauge and take an account of the quantity of
all spirits which shall be from time to time made or distilled, or
which shall be in such distillery, or in the possession of such
distiller; and if any officer, or any person acting in his aid or
assistance, is hindered, obstructed, or prevented by any distiller,
or by any servant or person acting for or in the employment of the
distiller, from entering, or is not permitted to enter, into any
distillery or any house, outhouse, or other place whatsoever of or
belonging to or made use of by such distiller, or having entered is
hindered, obstructed, or prevented from doing or executing any
part of his duty in the execution of this Act, the distiller shall, for
every such offence, incur a penalty of eight thousand dollars.

135. In case any officer, after having demanded admittance into
any distillery, and having declared his name and business at the
gate or entrance door, or at any window of the distillery, shall not
be immediately and without delay admitted into the distillery, the
distiller shall, for every such offence, incur a penalty of eight
thousand dollars; and if the officer shall not be immediately and
without delay admitted into the distillery after having so demanded
such admittance, it shall and may be lawful for the officer or any
person acting in his aid or assistance at all times, as well by night
as by day, to break open by force any of the doors or windows, or
break through any of the walls of the distillery, as shall be necessary
to enter the distillery.

136. It is lawful for any officer, and any person acting in his aid
or assistance, by day or by night, to break up any ground in any
part of the distillery or entered premises of any distiller, or near or
adjoining to the distillery or premises, or any wall or partition
thereof or belonging thereto or other place, to search for any pipe
or cock, or any private conveyance or utensil; and, upon finding
any such pipe or conveyance leading therefrom or thereto, to break
open the ground, house, wall or other place through or into which
the pipe or other conveyance leads, and to break up or cut away
any such pipe, cock or other conveyance, and to turn any cock,

Power of officer
to enter by
force.

Officer may
break ground in
distillery.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 63

LAWS OF TRINIDAD AND TOBAGO

and to examine whether the pipe or other conveyance or utensil
may or can convey or conceal any wash, or other liquor fit for
distillation, or spirits from the sight or view of the officer, so as to
hinder or prevent him from taking or keeping a true account thereof;
and every distiller on whose premises any such pipe, cock or other
conveyance or utensil may be found shall, for every such offence,
incur a penalty of eight thousand dollars.

137. If, on demand of any officer, safe and convenient ladders
are not provided and conveniently and firmly placed, and of length
sufficient to enable the officer to ascend to and examine any vessel
or utensil in any distillery, or to gauge or ascertain the contents or
capacity of any vessel, or utensil therein, or if any such ladder is
not fixed at or in any part of the vessel or utensil where the officer
requires, or if on any visit made by any officer, on demand of any
such officer, sufficient lights and sufficient aid or assistance are
not supplied for the purposes of his gauging or ascertaining the
contents or capacity of any vessel or utensil, or of searching for or
gauging and taking an account of all wash, spirits and of all
materials fit or proper for distillation in any distillery, or in the
possession of any distiller, as well by day as by night, every distiller
so offending, or on whose entered premises such neglect or offence
takes place shall, for every such offence, incur a penalty of four
thousand dollars.
138. If at any time the quantity of spirits which is found in the
stock or possession of any distiller is greater than the quantity of
spirits which ought to be in the stock or possession of the distiller,
all such quantity in excess of such spirits shall be forfeited, and
may be seized by any officer, and every such distiller shall incur a
penalty of five dollars for each litre of alcohol of such excess of
quantity of spirits; and if at any time the quantity of spirits in the
stock or possession of any distiller is less than the quantity of spirits
which ought to be in the stock or possession of the distiller, every
such distiller shall incur a penalty of one hundred dollars for every
litre of alcohol which is so deficient except that no such distiller is
liable to the last-mentioned penalty in any case where the decrease
does not exceed 5.2 litres of alcohol for the first week from the

Assistance at
distillery.

Penalty for
excessive or
deficient stock
at distillery.
[239/1990
6 of 1991].

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

64 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

date of such spirits being drawn off from the spirit-receiver,
1.3 litres of alcohol for each of the next two weeks, and two and
one-half litres of alcohol for the remainder of the term such spirits
may remain in the distillery, the date of the permit issued by the
proper officer being taken as the day on which such spirits were
removed from the distillery, the said day being also taken as the
date on which the foregoing allowances on such spirits ceased.
139. Every officer may from time to time, and at all times in the
daytime, after request, enter into any house, warehouse, storehouse,
room, shop, cellar, vault or other place made use of by any person
licensed to sell spirits or compounds for keeping any spirits or
compounds, and, by testing, gauging or otherwise, take an account
of the quantity and quality and strength of all or any such spirits or
compounds which are in the custody or possession of such person,
and take at any time or times a sample or samples of any such spirits
or compounds, paying for the same, unless such spirits are below
the strength by law allowed, the usual price thereof, if demanded.
140. If any compounder or person licensed to sell spirits or
compounds, when and so often as he is required by any officer, and
with a sufficient number of his servants, does not aid and assist to the
utmost of his power such officer in measuring and taking an
account of all spirits or compounds and packages for keeping,
conveying or removing spirits or compounds in his possession, he
shall for every such offence incur a penalty of one thousand dollars.
141. If at any time on the taking of an account by an officer, of
the spirits in the stock or possession of a compounder or person
licensed to sell spirits, the quantity of spirits is found to exceed the
quantity which ought to be in his possession according to any stock
book required under this Act to be kept by the compounder or person
licensed to sell spirits, such a quantity of spirits equal to the excess
shall be liable to forfeiture and the compounder or person licensed
to sell spirits is liable on summary conviction to a penalty of double
the duty at the highest rate on a quantity of spirits equal to the excess.

142. The Comptroller may place and station any officer in any
distillery-house, still-house, outhouse or other place whatsoever,
of or belonging to or made use of by any distiller, for the purpose

Officer may
take samples at
licensee’s
premises.

Licensee to
assist officer in
taking stock.

Forfeiture of
spirits.
[6 of 1991].

Comptroller
may place
officer to watch
distillation.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 65

LAWS OF TRINIDAD AND TOBAGO

of watching the distillation of spirits therein, and of enforcing
compliance with the provisions of this Act, and every distiller shall
provide accommodation at his distillery to the satisfaction of the
Comptroller for the officer, and in default of so doing he shall
incur a penalty of four hundred dollars for every week or part of a
week during which the default continues.

143. Every such officer, when authorised to do so for the
purpose in section 142, shall enter any distillery-house, still-house,
outhouse or other place whatsoever, of or belonging to or made
use of by any distiller, and remain therein for such time by night
and by day as is appointed by the Comptroller, and have access to
every part thereof at any time.

144. If any officer so authorised as aforesaid is hindered,
obstructed, or prevented by any distiller, or by any servant or person
acting for or in the employment of the distiller, from entering, or is
not permitted to enter into, or having entered, is put out of, any
distillery-house, still-house, outhouse or other place whatsoever,
belonging to or made use of by the distiller, or is hindered, obstructed,
or prevented from, or molested while, doing or executing any part
of his duty in the execution of this Act, the distiller for every such
offence respectively shall incur a penalty of four thousand dollars.

145. On the commission of any offence under this Act, either
of the offending parties who first discovers and informs against
the other or others of the offending parties before any information
is lodged against the informing party for such offence, shall, upon
conviction of the person or persons against whom the information
is given, be discharged and acquitted from all penalties to which
at the time of the information given by the informing party he
might have been liable by reason of any such offence committed
by the informing party; and the evidence of the informing party
shall, on any trial at law touching the offence, be admitted to prove
the facts thereof or relating thereto.

146. Where any party is convicted before any Magistrate in
any penalty incurred under this Act, it is lawful for the Magistrate,
in cases where upon consideration of the circumstances he

Officer when so
authorised may
enter and
remain in
distillery.

Hindering
officer from
entering
distillery.

Offenders
informing to be
discharged.

Penalties may
be mitigated by
Magistrate.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

66 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

considers it expedient to do so, to mitigate the payment of the
penalty so as the sum to be paid by such party in any case for a
first offence shall not be less than one-fourth, but for any subsequent
offence the maximum penalty shall be inflicted.

147. All officers employed under any Excise Act shall be deemed
and taken to be duly employed; and no such officer is required to
produce his authority unless sufficient proof is given to the contrary.

148. Where, on any proceeding or information for the recovery
of any penalty or forfeiture under any Excise Act, any question
arises whether any person was or was not duly licensed at the time
of the committing of the offence mentioned in the information, a
certificate purporting to be signed by the Comptroller that such
person was or was not so duly licensed as mentioned above is
sufficient proof of the facts stated in the certificate.

PART XIII

INSTRUMENTS, SAMPLES AND FORMS
149. (1) The Comptroller may, with the sanction of the
Minister, require that any instrument, of such kind or pattern as
may be for the time being approved, shall be fixed to every still, in
such a manner that all the spirit manufactured in the still shall run
into and through the instrument, for the purpose of measuring and
indicating the quantity and the strength of spirits distilled as such
spirits pass from the still, either directly or otherwise.
(2) The Comptroller may, with like sanction, give all
such directions as he may think fit with respect to the erection, securing
and use, whether with or without a safe or receptacle, of the instrument.
(3) Every distiller who fails to comply with the
requirements of this section incurs a penalty of four thousand dollars.
150. For the purposes of any Excise Act—
(a) the alcoholic strength of all spirits shall be deemed

the strength as determined by the proper officer with
the use of the designated hydrometer in conjunction
with the tables prepared for use therewith;

Employment of
officer under
Act.

Question as to
person being
licensed.

Comptroller
may require
instrument for
measuring and
testing spirits to
be fixed to still.

Determining
strength of
spirits and
gravity of wash.
[239/1990].

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 67

LAWS OF TRINIDAD AND TOBAGO

(b) the gravity of all wash shall be deemed to be the
gravity as determined by the proper officer with
the use of the saccharometer supplied by the
Comptroller for the use of any officer, and used
by him in conjunction with the tables prepared
for use therewith;

(c) the strength of all spirits and the gravity of all
wash and the capacity of or the quantity of spirits
contained in any package as recorded by the
proper officer on any document issued by him in
relation to such spirits shall be deemed to be
correct unless the contrary is proved.

151. A certificate purporting to be signed by the Comptroller
to the effect that a proper and correct saccharometer or hydrometer
or weights or scales or tables has been used in any particular case
where, for the purposes of any Excise Act, the gravity of any
wash or the strength or quantity of any spirits or the capacity of any
package has been determined by any officer, or that any inaccuracy
of any instrument or weights or scales has been duly allowed for
in any such case, is sufficient proof of the facts stated in the
certificate for all purposes whatsoever.
152. In any case where the correct strength of any spirits cannot
be immediately ascertained by the designated hydrometer for the
purposes of any Excise Act by reason of the presence of colouring,
sweetening or other matter, a sample of the spirits shall be distilled
or treated by such other process as the Comptroller or the Chief
Chemist may direct, so that the true strength of the spirits may be
ascertained by the hydrometer.
153. The several forms, entries, notices, declarations, books,
accounts, returns, request notes and permits required or directed
by this Act shall and may be in such respective forms as the
Comptroller may from time to time direct, and it is not necessary
to prove on the trial of any complaint or information, or in any
other proceedings for any offence against this Act, the particular
order or direction of the Comptroller in that behalf.

Certificate of
correctness of
instrument.

Samples of
spirits may be
distilled to
ascertain
strength.
[239/1990].

Comptroller to
direct use of
books, etc.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

68 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

SUBSIDIARY LEGISLATION

SPIRITS AND SPIRIT COMPOUNDS (DISTILLERY)
REGULATIONS

ARRANGEMENT OF REGULATIONS
REGULATION
1. Citation.
2. Books to be kept by distiller.
3. Wash and spirits made account book.
4. Spirits store account book.
5. Spirits stock balancing book.
6. Spirits weighing book.
7. Colouring matter book.
8. Books to be supplied by Comptroller.
9. Regulations as to vessels, pipes and utensils.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 69

LAWS OF TRINIDAD AND TOBAGO

[Subsidiary]

SPIRITS AND SPIRIT COMPOUNDS (DISTILLERY)
REGULATIONS

made under section 21

1. These Regulations may be cited as the Spirits and Spirit
Compounds (Distillery) Regulations.

2. The following books shall be kept by the distiller at each
distillery, viz.:
(a) Wash and Spirits Made Account Book;
(b) Spirits Store Account Book;
(c) Spirits Stock Balancing Book;
(d) Spirits Weighing Book;
(e) Colouring Matter Book;
(f) Account Book of Spirits received and Gin

manufactured, except that a distiller who—
(i) manufactures gin only is not required to

keep the books respectively specified in
paragraphs (a), (c) and (e); and

(ii) does not manufacture gin is not required
to keep the book specified in paragraph (f).

INSTRUCTIONS FOR USING THE WASH AND SPIRITS
MADE ACCOUNT BOOK

3. (1) The distiller shall enter in this book—
(a) as soon as any vat is filled, an account of the wash

collected (in the first nine columns);
(b) in addition, daily, once in the forenoon, and once

in the afternoon, an account of each vat containing
wash in the appropriate columns headed “Date”,
“Time”, “Apparent Gravity”, “Temperature”,
“Adjusted Gravity”;

(c) the final particulars of each vat before it is run
down in the appropriate set of five columns
as aforesaid;

25.1.34.
[14.10.43
196/1955
239/1990
6 of 1991].

Citation.

Books to be
kept by distiller.

Wash and spirits
made account
book.
[239/1990].

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

Spirits and Spirit Compounds (Distillery) Regulations
70 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

[Subsidiary]

(d) when any vat is run down, the particulars required
by the columns headed “Sediment destroyed”,
“Wash run to Still”, “Degrees Attenuated” and
“Presumptive Yield”;

(e) the particulars required by the twelve columns
headed “Spirit Account” at the time when the
officer takes the account together with the distiller.

On completion of each line, the distiller shall write his initials in
the appropriate column.
(2) The adjusted gravity shall be found by reference to
the tables prepared for use with the prescribed saccharometer.
(3) The presumptive yield shall be found by assuming
that 2.6 litres of alcohol will be made from every 455 litres of
wash for each 5 degrees of attenuation, and in the same proportion
for any less quantity of wash or for any less degree of gravity.
(4) The remarks column shall be used for observations to
account for unusual results. In the case of a still which is not a
continuous still it shall also be used to show accounts of low wines,
etc., collected for redistillation.
(5) The time shall be recorded by the use of the letter
“m” for the first 12 hours of each day, and “e” for the second, and
by the use of the figure denoting the last complete hour. Thus the
time usually set down as 7.25 a.m. should be recorded as m. 7, and
4.45 p.m. as e. 4.

INSTRUCTIONS FOR USING THE SPIRITS STORE
ACCOUNT BOOK

4. (1) The distiller shall enter in this book at the time of
each operation (including the destruction of sediment, removal of
spirits for methylation, or for fortifying colouring matter, addition
of colouring matter, etc.) the particulars indicated by the headings,
and shall set his initials in column 29 on completion of the entry.

Spirits store
account book.
[239/1990].

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds (Distillery) Regulations
Spirits and Spirit Compounds Chap. 87:54 71

LAWS OF TRINIDAD AND TOBAGO

[Subsidiary]

(2) Strengths shown in columns 7 and 14 shall be actual.
Any obscuration shall be shown in the “Remarks” column, and all
calculations shall be according to actual strengths, and not
according to “indicated” strengths.
(3) Column 9 “Interim Loss” shall show the difference
between the number of litres of alcohol inserted in column 8 and
the number of litres of alcohol found when an account of the vat
was last taken. Any excessive discrepancy shall be reported in
writing by the distiller to the Comptroller immediately.
(4) Columns 22 and 23 shall show the transfer loss or
gain, i.e., the difference between the number of litres of alcohol
received from the receiver (as shown in the Wash and Spirits Made
Account) into the vat, or taken from the vat and put into casks (as
shown by the Spirits Weighing Book), and the number of litres of
alcohol shown in columns 16 and 17.
(5) Column 26 shall show the quantity inserted in
column 27 at the previous operation.

INSTRUCTIONS FOR USING THE SPIRITS STOCK
BALANCING BOOK

5. (1) The distiller shall make appropriate entries in this book
on every occasion when an entry is made in the Spirits Store
Account, and shall initial every such entry.
(2) Where nothing is put into or taken from any particular
store vat, the particulars to be shown for such vat shall be those
recorded when the account was last taken; otherwise the particulars
shall be those found on the date of making the entry.
(3) On the first visiting day of the proper officer after the
close of each month, a special entry shall be made by the distiller
in red ink showing in the column headed “Date of Account” the
wet centimetres and strength of each vat as it is on that date, and
the particulars for the column headed “Total Litres of Alcohol”
shall be ascertained from, the particulars so inserted. Any
discrepancy between the last previous (ordinary) account (which

Spirits stock
balancing book.
[239/1990].

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

Spirits and Spirit Compounds (Distillery) Regulations
72 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

[Subsidiary]

represents the stock shown in the Spirits Store Account Book) and
the actual contents of any vat must be immediately reported in
writing by the distiller to the Comptroller. Every such entry will
be countersigned by the officer. An excessive discrepancy for the
purposes of this and of regulation 4 is a discrepancy exceeding
that allowed by section 141 of the Act.

INSTRUCTIONS FOR USING THE SPIRITS WEIGHING BOOK

6. (1) On the date when any spirits are put into packages for
removal for methylation, the distiller shall enter in this book the
particulars called for by the column headings, and shall initial every
such entry. In the “Remarks” column he shall show the destination
of all spirits sent out and the date of the certificate of receipt given
by the warehousing officer to the officer in charge of the distillery.
If the date of the certificate of receipt is not communicated by the
latter officer to the distiller within seven days of the removal of
any spirits, the distiller shall report the matter in writing to
the Comptroller.
(2) The number of litres shall be found from the tables
supplied for use with the designated hydrometer, which show the
quantity by relation to the spirit indication and the net weight of
the spirits. Care must be taken to ensure that the spirits when
weighed are at the same temperature (and consequently show the
same indication) as when the indication is taken. Every cask must
be full to the bung. The weight empty of the cask must be correctly
ascertained, and each cask inverted, rocked and examined to ensure
that it is empty immediately prior to weighing. In casks of 360
litres or upwards, parts of a litre are to be disregarded in the
capacity; otherwise the capacity is to be ascertained to the nearest
litre. Casks, whether empty or full, must be weighed to 0.5 of a
kilogramme, in the former case the weights to preponderate, and
in the latter the cask. Before a cask is sent out on ullage, the
permission of the proper officer must be obtained, and the
quantity of spirits found by gauge, the capacity being found by
weighing or gauge, as the officer shall elect.

Spirits weighing
book.
[239/1990
6 of 1991].

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds (Distillery) Regulations
Spirits and Spirit Compounds Chap. 87:54 73

LAWS OF TRINIDAD AND TOBAGO

[Subsidiary]

COLOURING MATTER BOOK

7. When any colouring matter is made, or used for colouring
spirits, the distiller shall enter in the Colouring Matter Book the
particulars called for by the column headings. Colouring matter
may only be made or added to spirits in the presence of the proper
officer. The figures to be shown in the column headed “per cent
Alc./Vol.” shall be calculated by reference to the figures shown in
the columns headed “Litres of Alcohol” and “Total Litres”.

8. The books used for the purpose of the foregoing regulations
shall be those supplied for the purpose by the Comptroller.

9. Every distiller shall observe the following regulations as
to vessels, pipes and utensils to be used at distilleries, unless the
Comptroller, by notice in writing, shall permit any variation
therefrom:
(a) wash chargers—Every wash charger must be

placed in a convenient situation in the still-house,
exposed to open view, and easy of access and
inspection. There shall be either a close pipe, or,
where the wash charger is not used for mixing
spirits for redistillation with the wash, either a
close pipe or an open channel leading into it from
the wash vats. Where the wash charger is to be
used for mixing spirits for redistillation with the
wash it must be a close-covered vessel, and all
such spirits shall be led into it from a close-
covered vessel or vessels, exposed to open view
and easy of access and inspection, called low
wines receivers or high wines receivers as the case
may be, by means of a close pipe externally visible
throughout its whole length. No spirits shall be
run into the wash charger, except when this vessel
is at least half full of wash, the spirits being,
immediately mixed with the wash. There must
be a cock on the pipe leading from each low wines

Colouring
matter book.
[239/1990].

Books to be
supplied by
Comptroller.

Regulations as
to vessels, pipes
and utensils.
[6 of 1991].

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

Spirits and Spirit Compounds (Distillery) Regulations
74 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

[Subsidiary]

or high wines receiver, fitted with fastenings so
that it may be secured by a lock. Pumps may be
used to discharge wash from a wash vat into a
wash charger, or from a wash charger into a still.
Pumps may also be used for discharging spirits
from the low wines and high wines receivers into
the wash charger or into the retort of a still;

(b) spirit safe—A close spirit safe must be affixed to
the worm end or condenser of every still. The safe
may contain a reversible cock attached to the pipe
leading into or from it, from the end of the worm
or condenser, so that the liquor running into the
safe may be turned into the pipe leading into the
spirit receiver or the low wines or high wines
receiver, without the safe having to be opened.
The safe may be of any form, provided it is so
constructed that spirits cannot be abstracted
therefrom when locked by the introduction of any
pipe or syphon, or by causing it to overflow, or
by any other means. Where a separate test case
or safe is used for low wines and spirits, the form
of the low wines test case must be approved;

(c) sample pipes—A sample pipe may be attached
to the safe or the spirit pipe before it enters the
safe so that the distiller may be able at any time
to test the quality of the spirit running from the
still. The sample pipe shall be provided with a
cock fitted with fastenings for securing it by a
lock, the key of which shall be in the custody of
the distiller. The orifice at the end of the sample
pipe must not exceed 1.3 millimetres in diameter,
and no account of the samples which may be taken
is required, but the distiller is not at liberty to
remove such samples from the still-house, or to
take samples for any other purpose than for testing
the quality of strength of the spirit;

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds (Distillery) Regulations
Spirits and Spirit Compounds Chap. 87:54 75

LAWS OF TRINIDAD AND TOBAGO

[Subsidiary]

(d) spirit receivers—Every spirit receiver must be
exposed to open view and easy of access and
inspection. There may be any number of spirit
receivers, but the total capacity shall be sufficient
to receive the product of at least three days
distillation. Every spirit receiver must be
connected with the spirit safe by means of a close
metal pipe externally visible throughout its whole
length. Spirits must be run down by gravity to
the spirit receivers from the spirit safe. There may
be a close pump or a discharge cock or both
secured to the satisfaction of the Comptroller,
fitted to each spirit receiver for drawing off the
spirits, and connected therewith a close metal pipe
externally visible throughout its whole length for
conveying the spirits from the receiver to a locked
vat or vats in the spirits store;

(e) low wines and high wines receivers—Every low
wines or high wines receiver must communicate
with the low wines safe or test case, or with the
spirits safe by means of a close metal pipe
externally visible throughout its whole length. In
distilleries where spirits are conveyed from the
low wines or high wines receivers into the retort
or other closed vessel, there to be redistilled, the
connection between the low wines receiver or
high wines receiver and such vessel must be made
by means of a close metal pipe, secured to the
satisfaction of the Comptroller. Such spirits shall
only be run into the retort, or other closed vessel,
for redistillation, and the cock on such close pipe
may only be open (except with the knowledge
and consent of the proper officer) when such retort
or other vessel is securely closed and locked, and
distillation is taking place. Where a pump is fixed
to the pipe leading from any low wines or high

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

Spirits and Spirit Compounds (Distillery) Regulations
76 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

[Subsidiary]

wines receiver to the retort or other closed
vessel, it must not in any circumstances be
disconnected for repairs until the lock has
been placed on the discharge cock of the
receiver by the proper officer;

(f) stills may be of any form or construction the
distiller may think proper, but no cock or opening
in the still is permitted by which spirit may be
abstracted or drawn from the still by any but the
prescribed pipes;

(g) security of pipes, etc.—There must be no opening
in the worm of a still, except an approved air
valve, and when a worm or refrigerator is formed
of separate pieces of tube bolted together by
flanges, the flanges must be securely bolted
together so that no leakage can take place nor
spirits abstracted by loose joints;

(h) the ends of pipes required to connect the several
vessels and utensils must be fastened to the
utensils by welding, riveting or bolting. In the case
of bolting, the end of the bolt must be hammered
flat so that the securing nut cannot be moved;

(i) all cocks used in a distillery must be of a regular
and approved design, and, where necessary,
secured by proper fastenings for locking purposes;

(j) all cocks, plugs, pumps, pipes and other utensils
required are to be fixed and kept at the expense
of the distiller, to the satisfaction of the
proper officer;

(k) spirit store—Every distiller shall provide at
his distillery a proper and secure spirit store
approved by the Comptroller, and in such store
a vat or vats of sufficient capacity to contain
all spirits which may at any time be required to
be kept therein prior to removal to warehouse.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds (Distillery) Regulations
Spirits and Spirit Compounds Chap. 87:54 77

LAWS OF TRINIDAD AND TOBAGO

[Subsidiary]

Each vat shall be capable of holding at least
68.2 hectolitres, and shall have legibly painted
on it the number of litres it is capable of
containing. Such spirit store shall be set apart
solely for the purpose of storing—

(1) all spirits distilled;
(2) colouring matter;
(3) packages intended for the removal of

spirits;
(4) the scales and weights for weighing, and

instruments for testing and measuring
spirits.

Except that the Comptroller may grant permission
to a distiller to use vats of a smaller capacity than
68.2 hectolitres in any case in which he may deem
it advisable to do so;

(l) the distiller shall place a lock, of which he shall
have the key, on such spirit store;

(m) every vat must be secured to the satisfaction of
the Comptroller and every part must be easy of
access and externally visible;

(n) painting of pipes—Every pipe used by a distiller,
except those for water or spent wash, must be so
fixed and placed that the officer may examine it
throughout its whole course. Pipes for the
conveyance of low wines or high wines must be
painted red, those for spirits black, those for water
white, and those for wash blue;

(o) a graduated glass, or a gauging apparatus by
which the quantity of spirits or other liquid can
be seen or ascertained at any time, must be
provided for each store-vat;

(p) where dipping rods are used in the cover of any
charger, receiver or vat, there must be a hole faced

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

Spirits and Spirit Compounds (Distillery) Regulations
78 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

[Subsidiary]

with metal for the dipping rod, but not larger than
is necessary for the rod to pass through easily.
There must also be a stop on the rod inside the
vessel to prevent its removal from the vessel;

(q) before commencing to distil, or re-commencing
after having discontinued distilling for a longer
period than fourteen days, every distiller is
required to give three days’ notice thereof to the
proper officer;

(r) where the Comptroller considers it necessary, a
lock, the key of which shall be kept always by
the officer, shall be placed on every trap door,
cock or shutter securing or closing any aperture
in any vessel or utensil through which spirits pass;

(s) no lock of which any officer is required to have
the key shall be opened except such officer be
present, together with the distiller or some person
deputed by him;

(t) all wash must be fermented in the fermenting vats,
and thence conveyed directly into the wash
charger, and thence into the still for distillation;

(u) access may not be had, except in the presence of
an officer, to the end of the worm of any still, or to
any spirits from the time of the extraction or
distillation thereof in the still, except as is provided
in sub-subregulation (c), until they are taken an
account of by the officer in the proper receiver,
and conveyed thence into the spirit store-vat;

(v) when an alcoholmeter is employed to register the
quantity and strength of spirits manufactured at a
distillery, the spirit pipes leading to and from this
apparatus must be so arranged that all the spirits
manufactured shall pass directly into and through
the alcoholmeter.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 79

LAWS OF TRINIDAD AND TOBAGO

[Subsidiary]

30.12.33.

Citation.

Preparing entry.

Rent and
charges.

Arrangements
for supervision.

Labour and
assistance.

Certified
account.

RACKING, BLENDING AND BOTTLING OF
SPIRITS AND COMPOUNDS REGULATIONS

made under section 49

1. These Regulations may be cited as the Racking, Blending
and Bottling of Spirits and Compounds Regulations.

2. Before any spirits or compounds may be racked, blended,
or bottled, the owner of the same shall prepare a re-warehousing
entry in duplicate giving the particulars required thereby, and submit
the same to the officer in charge of the warehouse.

3. When the account as submitted has been checked, any rent
and charges due will be paid to the cashier or other proper officer.

4. Upon the receipt of the duplicate entry containing the
cashier’s or other proper officer’s receipt for the rent and charges
due, the officer in charge of the warehouse will make the
arrangements for the supervision of the operations desired to be
carried out.

5. The owner of any spirits or compounds subjected to any
operations under these Regulations shall on demand provide such
labour and assistance as may be required by the officer in charge
of the warehouse, or the labour and assistance may be provided by
the said officer at the expense of the owner of the spirits
and compounds.

6. The account of the spirits or compounds as found on
completion of any operation will be certified upon request by the
officer in charge of the warehouse on the relative form of certificate
of warehousing, and a copy thereof given to the owner of the
spirits or compounds.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

80 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

[Subsidiary]

68/1959.
[239/1990].

Citation.

Permits.
[239/1990].

SPIRITS AND SPIRIT COMPOUNDS
(EXPORTATION FROM WAREHOUSE) REGULATIONS

made under section 64
1. These Regulations may be cited as the Spirits and Spirit
Compounds (Exportation from Warehouse) Regulations.

2. The proper officer may, subject to section 64 of the Act,
grant permits for the removal and exportation from Trinidad and
Tobago of warehoused spirits and spirit compounds in bottles
packed in cases containing not less than 750 millilitres.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 81

LAWS OF TRINIDAD AND TOBAGO

[Subsidiary]

30.12.33.
[239/1990].

Citation.

Prescribed form.

Removal of
compounds.
[239/1990].

Expenses.

Extent of
examination.

Payment of
drawback.

Debenture.

WAREHOUSING OF COMPOUNDS ON
DRAWBACK REGULATIONS

made under section 71

1. These Regulations may be cited as the Warehousing of
Compounds on Drawback Regulations.
2. When a compounder desires to warehouse any compounds
on drawback, he shall fill in the necessary particulars upon the
prescribed form of request note and permit and present the same
to the officer having the charge of the warehouse where the
compounds are to be deposited.
3. When the permit has been signed by the officer in charge
of the warehouse, the compounds shall be removed thereto at such
time and by such means as the officer shall direct except that not
less than 227 litres of compounds may be deposited on drawback
at any one time.
4. All expenses in connection with the opening and
examination of any compounds deposited on drawback shall be
borne by the owner of the compounds, who will also upon request
provide such assistance as may be required by the officer in charge
of the warehouse.
5. The extent of examination shall be in the absolute
discretion of the officer in charge of the warehouse, who may permit
any opened bottles or other packages to be replaced by full bottles
or packages.
6. Drawback shall be paid according to the quantity of
compounds set out in the permit, unless upon examination the
quantity ascertained by the proper officer shall be found to be less
than that set out in the permit, in which case drawback shall be
payable on such less quantity.

7. The officer in charge of the warehouse will prepare the
prescribed form of debenture whenever any compounds are warehoused
on drawback, and transmit the same to the Comptroller of Accounts, to
whom the owner of the compounds should apply for payment of the
drawback due. In this debenture will be included the amount payable, if
any, as allowance for loss in the process of manufacture.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

82 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

[Subsidiary]

METHYLATED SPIRITS REGULATIONS
ARRANGEMENT OF REGULATIONS

REGULATION
1. Citation.

PART I

METHYLATION
2. Notice to be given by methylator.
3. Process of methylation.
4. How operation of methylation to be carried out.
5. Samples to be sent to Chief Chemist.
6. Removal to licensed premises.
7. Charge of warehousing labour and supervision.

PART II
KEEPING, SALE, DELIVERY AND

REMOVAL OF METHYLATED SPIRITS
8. Application.
9. Persons authorised to receive.
10. Directions for keeping stock of methylated spirits.
11. Copy of Regulations and Act to be exhibited.
12. Vessels in which methylated spirits may be kept.
13. Stock account.
14. How stock account to be kept.
15. Bonds.
16. Hours for removal.
17. Permits and certificates to be kept for one year.
18. Methylated spirits may not be watered.

PART III
PENALTY FOR OFFENCES

19. Penalties.

SCHEDULE A.
SCHEDULE B.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 83

LAWS OF TRINIDAD AND TOBAGO

[Subsidiary]

METHYLATED SPIRITS REGULATIONS

made under section 126

1. These Regulations may be cited as the Methylated Spirits
Regulations.

PART I

METHYLATION

2. Any person intending to make methylated spirits shall give
at least twenty-four hours notice to the proper officer who shall
then direct the spirits to be removed at the expense of the methylator
to the place of methylation.

3. The wood naphtha, or methylic alcohol, must be of a strength
of not less than 91.0 per cent Alc./Vol., and when deposited at the
place of methylation, a sample must be drawn by the officer in the
presence of the methylator or his agent, sealed with a distinctive
seal and forwarded to the Chief Chemist for approval. When
approved the wood naphtha must be added to the spirit in the
proportion fixed by the Act; but the Comptroller may require that
some other substance, or mixture of substances approved by the
Chief Chemist, be added in addition to or in lieu of the wood naphtha
before the spirits can be removed from the place of methylation.
4. The operation of methylation must be carried out in the
presence of two officers. Each officer will be held equally
responsible for seeing that the whole of the spirits is thoroughly
mixed with the required proportion of naphtha, or other approved
substances. Both officers who attend a methylation are to certify
that the spirits have been methylated in their presence, and that the
spirits have been mixed with the required proportion of naphtha or
other ingredients, and forward without delay their certificates to
the Comptroller.

11.1.34.
[91/1967
250/1971
59/1975
80/1978
67/1983
239/1990
120/1996
110/2002
227/2004
5/2009
278/2014].
Citation.

Notice to be
given by
methylator.

Process of
methylation.
[239/1990].

How operation
of methylation
to be carried
out.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

84 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

[Subsidiary] Methylated Spirits Regulations

5. A sample of the methylated spirits must be drawn off by
the officers in the presence of the methylator or his agent, sealed
and sent to the Chief Chemist for approval.
6. The methylated spirits after such approval by the Chief
Chemist must be removed at the expense of the methylator to his
licensed premises, or, in the case of methylated spirits made at a
distillery, to a place approved for the purpose by the Comptroller.
7. The charge for warehousing spirits intended for
methylation or wood naphtha or other approved substances to be
used in the process of methylation shall be the same as is charged
for spirits deposited in warehouse, together with a charge of—
(a) two hundred and forty-four dollars and one cent

with effect from 1st January 2008;
(b) two hundred and forty-six dollars and forty-four

cents with effect from 1st January 2009;
(c) two hundred and fifty-one dollars and thirty-eight

cents with effect from 1st January 2010; and
(d) two hundred and sixty-one dollars and forty-

four cents with effect from 1st January 2011,
for labour and supervision at each methylation.

PART II
KEEPING, SALE, DELIVERY AND REMOVAL OF

METHYLATED SPIRITS
8. This Part of these Regulations applies to the persons
referred to in Part XI of the Act as “authorised methylators”,
“retailers of methylated spirits” and “persons authorised by the
Comptroller to receive methylated spirits”.
9. Any person engaged in any business requiring the use of
methylated spirits, and who desires to purchase at one time more
than the quantity allowed to be sold by a retailer, viz.: five litres,
must apply to the Comptroller for authority to receive methylated
spirits, and upon receipt of the authority is entitled to receive,
import, use and store methylated spirits in accordance with the
terms of such authority subject to the due observance of the

Samples to be
sent to Chief
Chemist.

Removal to
licensed
premises.

Charge for
warehousing
labour and
supervision.
[227/2004
5/2009
278/2014].

Application.

Persons
authorised to
receive.
[239/1990].

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 85

LAWS OF TRINIDAD AND TOBAGO

Methylated Spirits Regulations [Subsidiary]

provisions of the Act. Nothing in such authority shall be deemed
to authorise such person to receive more than five litres at one
time from a retailer of methylated spirits, and any quantity greater
than five litres at one time must be obtained either by importing
the same or from an authorised methylator.
10. Every authorised methylator, retailer of methylated spirits or
person authorised by the Comptroller to receive methylated spirits
shall keep the whole of his stock together in one place easily accessible
for inspection, unless in any special circumstances the previous consent
of the Comptroller shall have been obtained for keeping the methylated
spirits otherwise, in which case the keeping of the methylated spirits
shall be in accordance with the written directions of the Comptroller.
Any such directions shall be kept exhibited conspicuously near to the
place where the methylated spirits are kept.
11. Every person to whom these Regulations apply shall keep
a copy of these Regulations and a copy of Part XI of the Act
exhibited conspicuously near to the stock of methylated spirits.
12. All methylated spirits shall be kept in a secure vessel of
metal or glass securely stoppered, and the full content of every
such vessel shall be shown clearly on a label securely attached to
each such vessel. If any methylated spirits are sold otherwise than
in such full vessel at one time, the quantity sold shall be ascertained
by a standard measure to be kept for the purpose, and such measure
shall be produced to any officer of Customs and Excise on demand.
13. Every authorised methylator, and every person authorised
by the Comptroller to receive methylated spirits shall keep a stock
account in the form set out in Schedule A.
14. Every entry in the stock account referred to in regulation 13
and every entry made by a retailer of methylated spirits in the stock
account required to be kept by him by section 120 of the Act shall
be made legibly in ink immediately on the receipt of any methylated
spirits, or prior to the removal of the same from stock, as the case
may be, and no entry once made shall be altered, erased or interfered
with in any way; provided that if any such entry is incorrect in any
particular, a note shall be made in any convenient space in the same
page, setting out in what particular any such entry may be incorrect.

Directions for
keeping stock of
methylated
spirits.

Copy of
Regulations and
Act to be
exhibited.

Vessels in which
methylated
spirits may be
kept.

Stock account.

Schedule A.

How stock
account to be
kept.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

86 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

[Subsidiary] Methylated Spirits Regulations

15. Every authorised methylator and every person authorised
to receive methylated spirits shall enter into a bond in the form set
out in Schedule B in a sum approved by the Comptroller as security
for any penalties that may be imposed or any duties that may
become due under the Act or these Regulations.
16. No methylated spirits may be removed from the stock of
any authorised methylator or person authorised to receive
methylated spirits save between the hours of six in the morning
and six in the evening, nor upon any Sunday or public holiday.
17. All requisitions must be kept by the authorised methylator
who sends out any methylated spirits, and all permits must be kept by
the licensed retailer (or person authorised to receive methylated spirits)
who receives any methylated spirits for a period of at least one year
after the date of issue of the same, unless such requisitions or permits
are, upon demand, delivered up to an officer of Customs and Excise, in
which case the officer shall give a receipt for the same in the stock book.
18. No person to whom these Regulations apply shall water
or otherwise diminish in strength any methylated spirits in his stock
possession, and any spirits found by any officer to be below the
strength at which the same ought to be found shall be forfeited.

PART III
PENALTY FOR OFFENCES

19. Any person committing any breach of these Regulations
shall incur a penalty of four hundred dollars.

SCHEDULE A
FORM OF STOCK ACCOUNT TO BE KEPT BY

AUTHORISED METHYLATOR

Bonds.

Schedule B.

Hours for
removal.

Permits and
certificates to be
kept for one
year.

Methylated
spirits may not
be watered.

Penalties.

Regulation 13.
[239/1990].

Date
Marks and
Nos. of
each
package

Litres of
Alcohol

No. and
date of
requisition

No. and
date of
permit Litres ofAlcohol

Litres Remarks
Quantity sent out

Delivery AccountMethylated Spirits Made

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 87

LAWS OF TRINIDAD AND TOBAGO

Methylated Spirits Regulations [Subsidiary]

FORM OF STOCK ACCOUNT TO BE KEPT BY PERSON
AUTHORISED BY THE COMPTROLLER TO RECEIVE

METHYLATED SPIRITS

SCHEDULE B
BOND TO BE GIVEN BY AUTHORISED METHYLATOR
OR PERSON AUTHORISED BY THE COMPTROLLER TO

RECEIVE METHYLATED SPIRITS

Know All Men by these Presents that We ..................., of
.............., and ...................., of .................., are held and firmly bound
unto the State in the sum of ..................... dollars to be paid to the
State, for which payment well and truly to be made we bind
ourselves and each of us, our heirs, executors, administrators, and
assigns, for and in the whole, and each of them, jointly and
severally, by these presents.
Dated this ............. day of ...........................in the year of Our
Lord two thousand and .......................................
Whereas the above bounden .................... is authorised to .................
methylated spirits in accordance with the provisions of the Spirits
and Spirit Compounds Act.
Now the condition of this obligation is such that if the said
............. shall pay all penalties incurred and all duties due to be
paid by him in accordance with the provisions of the Act, and of
any Regulations made thereunder, and shall duly observe each and
every provision of the Act or of the Regulations made thereunder
which is required to be observed by him, then this obligation shall
be void, but otherwise shall be and remain in full force and virtue.
Signed and delivered in the presence of ................................. .

No. and
date of
requisition

No. and
date of
permit

Marks and
Nos. of
packages
received

Quantity
received
(Litres)

Date
used

Quantity
used
(Litres)

Remarks

Regulation 15.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

88 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

[Subsidiary]

WAREHOUSING OF SPIRITS REGULATIONS
ARRANGEMENT OF REGULATIONS

REGULATION
1. Citation.
2. Interpretation.
3. Spirits in warehouse.
4. Spirits contained in packages.
5. Whole-time officers.
6. Officers appointed by Comptroller.
7. Fees.
8. Payment of fees.
9. Deferral of payment.
10. Transfer procedure.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 89

LAWS OF TRINIDAD AND TOBAGO

[Subsidiary]

WAREHOUSING OF SPIRITS REGULATIONS

made under section 55A

1. These Regulations may be cited as the Warehousing of
Spirits Regulations.
2. In these Regulations the word “spirits” means spirits of
any description and includes compounds, all liquors mixed with
spirits, and all mixtures or preparations made with spirits, except
medicinal preparations.
3. No spirits shall be received or kept in any warehouse unless
the cask, hogshead, puncheon or similar package containing spirits
is securely made and bound with iron hoops, and all bottled spirits
are securely packed in cases, iron bound at each end, unless the
Comptroller shall otherwise allow.
4. (1) The owner of any spirits shall keep the packages in
which the same are contained in a proper state of repair while the
spirits remain in a warehouse, and the Comptroller may, in the
event of any neglect on the part of an owner to carry out the
requirements of this regulation, cause such repair to be made as
he shall consider necessary, and the owner of the spirits shall pay
the cost of such repair.
(2) The Comptroller may, in the event of any package
becoming unserviceable, transfer the spirits contained in the
package to another package, and the owner of the spirits shall pay
all expenses incurred by the Comptroller in such transfer.
5. (1) Where the Comptroller considers it necessary to
provide one or more whole-time officers to have the charge and
supervision of any private warehouse, the warehouse-keeper shall
pay to the Comptroller a sum equal to the salary or salaries actually
received by such officer or officers but—
(a) where more than one officer is in charge, the

maximum payable in respect of the senior
officer shall be—

(i) eight thousand, one hundred and fifty-
seven dollars per month with effect from
1st January 2008;

14/1998.
[109/2002
96/2004
78/2009
277/2014].

Citation.

Interpretation.

Spirits in
warehouse.

Spirits
contained in
packages.

Whole-time
officers.
[109/2002
96/2004
78/2009
277/2014].

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

90 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

[Subsidiary] Warehousing of Spirits Regulations

(ii) eight thousand, two hundred and thirty-
nine dollars per month with effect from
1st January 2009;

(iii) eight thousand, four hundred and four
dollars per month, with effect from
1st January 2010;

(iv) eight thousand, seven hundred and forty
dollars per month with effect from
1st January 2011;

and in respect of each other officer—
(v) seven thousand, four hundred and twenty-

two dollars per month with effect from
1st January 2008;

(vi) seven thousand, four hundred and ninety-
six dollars per month with effect from
1st January 2009;

(vii) seven thousand, six hundred and forty-six
dollars per month with effect from
1st January 2010; and

(viii) seven thousand, nine hundred and fifty-
two dollars per month with effect from
1st January 2011; and

(b) where only one officer is in charge, the
maximum amount payable shall be—

(i) seven thousand, four hundred and twenty-
two dollars per month with effect from
1st January 2008;

(ii) seven thousand, four hundred and ninety-
six dollars per month with effect from
1st January 2009;

(iii) seven thousand, six hundred and forty-six
dollars per month with effect from
1st January 2010; and

(iv) seven thousand, nine hundred and fifty-
two dollars per month with effect from
1st January 2011.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 91

LAWS OF TRINIDAD AND TOBAGO

Warehousing of Spirits Regulations [Subsidiary]

(2) The warehouse-keeper shall pay any reasonable charge
claimed by the Comptroller in respect of transportation expenses
or subsistence allowance, or both, of such officer or officers when
the private warehouse is at a distance of more than one mile from
the Customs House.

6. (1) In the case of a private warehouse which is not
required to be opened every day, the Comptroller may arrange for
supervision to be exercised by officers appointed by him and paid
by the day.
(2) Where officers are appointed under subsection (1),
the warehouse-keeper shall pay to the Comptroller the sum of—
(a) two hundred and forty-four dollars and one cent

with effect from 1st January 2008;
(b) two hundred and forty-six dollars and forty-four

cents with effect from 1st January 2009;
(c) two hundred and fifty-one dollars and thirty-eight

cents with effect from 1st January 2010; and
(d) two hundred and sixty-one dollars and forty-

four cents with effect from 1st January 2011,
in respect of each officer for each day or part of a day during
which any such officer has to attend, and shall also pay any
reasonable charge claimed by the Comptroller in respect of
transportation expenses or subsistence allowance, or both, of any
such officer when the private warehouse is at a distance of more
than one mile from the Customs House.
(3) The Comptroller may, where application is made by
two or more warehouse-keepers whose warehouses do not open
every day, make arrangements for appointing one or more officers
to be in charge of and supervise such warehouses and apportion
between such warehouse-keepers the sum payable under
regulation 6(2).

Officers
appointed by
Comptroller.
[109/2002
96/2004
78/2009
277/2014].

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

92 Chap. 87:54 Spirits and Spirit Compounds

LAWS OF TRINIDAD AND TOBAGO

[Subsidiary] Warehousing of Spirits Regulations

7. The fees for warehousing spirits in any warehouse provided
by the Government shall—
(a) if the parties are to be disposed of in Trinidad

and Tobago be—
(i) fifty cents per month or any shorter

period in respect of each cask or other
package containing not more than sixty
gallons; and

(ii) one dollar per month or any shorter
period in respect of each cask or other
package containing more than sixty
gallons; and

(iii) ten cents per month or any shorter period
in respect of each case of bottled
spirits; and

(b) if the spirits are to be exported from Trinidad
and Tobago, be doubled the aforesaid charges
except that—

(i) spirits owned by any person outside
Trinidad and Tobago shall be deemed to
be spirits for exportation unless otherwise
declared;

(ii) where, in any year, spirits not originally
declared for exportation, including spirits
racked or blended prior to exportation, are
subsequently exported from Trinidad and
Tobago, fees for warehousing the same for
the period ending on the 31st December of
the previous year shall be calculated under
sub-subregulation (b).

8. All fees leviable under these Regulations are payable in
advance and any transportation or other expenses are payable within
the period specified by the Comptroller when making a claim therefor.

Fees.

Payment of fees.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt

L.R.O.

Spirits and Spirit Compounds Chap. 87:54 93

LAWS OF TRINIDAD AND TOBAGO

Warehousing of Spirits Regulations [Subsidiary]

9. Notwithstanding regulation 8, the Comptroller may,
upon sufficient security being furnished to his satisfaction for the
payment of any fees or expenses due or claimable under these
Regulations, direct that payment of any such fees or expenses be
deferred for any period not exceeding fifteen months.

10. Before the ownership of any spirits in any warehouse is
transferred, the owner of the spirits and the person to whom
the same are to be transferred shall each sign and complete
the particulars required by the prescribed form of transfer
and acceptance.

Deferral of
payment.

Transfer
procedure.

UNOFFICIAL VERSION


UPDATED TO DECEMBER 31ST 2014

MINISTRY OF LEGAL AFFAIRS www.legalaffairs.gov.tt