| CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME | ||
| 101. Restriction on delivery of immature spirits. | |
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Distiller's and rectifier's warehouse. | Restriction on carrying on of other trades by distiller, rectifier or denaturer. |
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| Restriction on delivery of immature spirits. | 101. (1) Subject to subsection (2), no spirits shall be delivered from a distillery or a distiller's warehouse unless they have been warehoused for a period of at least three years.
(2) Subsection (1) shall not apply to - (a)spirits delivered for rectification; (b)spirits delivered for denaturing; (c)spirits delivered for exportation; (d)spirits distilled at a strength of not less than sixty degrees over proof delivered for compounding; (e)spirits delivered to a wine manufacturer. (3) If a person delivers or procures or attempts to procure the delivery of spirits in contravention of this section he shall be guilty of an offence; and any spirits the delivery of which has been procured by the offence shall be liable to forfeiture. |
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