| CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME | ||
| 116. Liability of beer to excise duty. | |
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Provision' relating to false declaration of original gravity of beer | Imposition, rates, etc., of duty. |
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Liability of beer to excise duty. |
116. No beer may be consumed on, or removed from, a brewery or licensed premises unless duty has first been paid thereon:
Provided that the Commissioner may either specifically or generally permit - (i) the removal of beer, in bulk, to another brewery or licensed premises for the purpose of bottling or packing; (ii) the drawing of production samples of beer by the brewer for analysis without payment of duty thereon under such conditions as the Commissioner may require. |
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