Chapter 41

SPIRITS [CAP. 41. 1 CHAPTER 41 SPIRITS ORDINANCE To amend the law relating to the manufacture of spirits and to make provision for other purposes connected therewith. (l5th November, 1911, as regards Parts I to VII and IX to XI) (lst June, 1937, as regards Part VIII)* Enacted by ORDINANCE XI of 1911, as amended by Ordinances: VII of 1937, I of 1940; Act VIII of 1949; Emergency Ordinance XIV of 1958; Ordinances: XVI of 1960, XXV of 1962; Legal Notices: 4 of 1963, 46 of 1965; and Acts: XXXVIII and LVIII of 1974, XI of 1977, XV of 1980, XLIX of 1981, XIII of 1983, VIII of 1990 and XVI of 1995; Legal Notice 407 of 2007; and Act V of 2007. ARRANGEMENT OF ORDINANCE Part I. Part II. Part III. Part IV. Part V. Part VI. Part VII. Part VIII. Part IX. Part X. Part XI. Preliminary Provisions Licence for Distillation of Spirits and for making or selling Stills Regulation of Distilleries Spirits in Store Colouring Matter Spirit Warehouse Sale, Removal and Exportation of Spirits Dealers and Retailers General Offences Powers and Procedure Supplemental Provisions SCHEDULE *See Gov. Not. No. 338 of 2nd November, 1911 and Gov. Not. No. 183 of 18th May, 1937. Articles 1-3 4-13 14-29 30-34 35-36 37-49 50-59 60-66 67-73 74-96 97-101 2 CAP. 41.] SPIRITS PART I PRELIMINARY P ROVISIONS Short title. 1. This Ordinance may be cited as the Spirits Ordinance. Definition. Amended by: XIV.1958.2; XVI.1960.3; XXV.1962.4; L.N. 4 of 1963; XXXVIII.1974.2; XV. 1980.2. 2. In this Ordinance, unless the context otherwise requires, "Comptroller" means the Comptroller of Customs and includes any person having an express or implied authority to act for the Comptroller of Customs; "dealer" means a wholesaler dealer in wines, beer and spirituous liquors; "degrees Gay Lussac (ºG.L.)" means the alcoholic strength by volume of a mixture of water and ethanol expressed as parts of alcohol per 100 parts of the mixture, such alcoholic strength being ascertained by means of an alcohol hydrometer in accordance with International Alcohol Tables; "distiller" means any person licensed under this Ordinance to have, keep or make use of any distillery apparatus for the purpose of distilling spirits; "distillery" means any place at or in which any distillery apparatus is situate, and includes any room or other place contiguous or adjacent thereto and used in connection with the manufacture or storage of spirits, and of which entry is required to be made; "distillery apparatus" means any still or any part of a still, and includes any casks, receptacles, implements, instruments, pipes, cocks, vessels, utensils and fittings of any description, used or capable of being used with a still for the purpose of, or in connection with the distillation of spirit; "low wines" or "feints" means spirits conveyed into a feints receiver or into the retort of a still, or mixed with wash for redistillation; "master of a vessel" means the captain or other person for the time being in charge of such vessel; "officer" means any officer of Customs or of the Police; "package" means any cask, barrel, case or other receptacle which contains or is capable of containing any spirits; "person" includes an association or body of persons; "proper officer" means the officer charged by lawful authority with the performance of any particular duty under this Ordinance or under the regulations; "the regulations" mean the regulations made by the Minister responsible for customs under this Ordinance; "retailer" means a person holding a licence for the retail of wines, beer and spirituous liquors under the law for the time being in force in respect of such licences; "spirits" mean spirits of any description; SPIRITS [CAP. 41. "vessel" means any ship, boat or craft of whatever description; "wash" means any liquid prepared for the distillation of spirits whether fermentation has taken place or not. 3. Every person who makes or keeps wash, low wines or feints, and has in his possession or uses a still or any distillery apparatus (not being a still specially licensed by the Minister responsible for customs, as hereinafter provided), shall, as respects the duties, penalties and forfeitures imposed by law on distillers, be deemed to be a distiller. Liabilities of person having wash and a still. Amended by: XIV.1958.2; XXV.1962.4; L.N. 4 of 1963. PART II L ICENCE FOR D ISTILLATION OF S PIRITS AND FOR MAKING OR S ELLING STILLS 4. (1) It shall not be lawful for any person to have, keep or make use of any distillery apparatus whatsoever for the purpose of distilling spirits, without having first obtained a licence for that purpose as hereinafter provided. Prohibition of distilling, etc.,without licence. (2) Persons carrying on such trade or business in partnership, in one and the same house or place, shall not be obliged to take out more than one licence. (3) The said licence shall not authorize the person or persons to whom the same is granted to have, keep, or make use of any distilling apparatus, or to distil any spirits in any house or place other than that mentioned in such licence. 5. (1) Any person desiring to obtain the licence mentioned in subarticle (1) of the last preceding article, shall furnish the Comptroller with a full description both of the still, setting forth the kind, shape, dimensions and proportions thereof, as well as of the premises in which the still is erected or is intended to be worked, and also with a statement in writing specifying the name and place of residence of himself and of the principal person under whose actual management or superintendence the said trade or business is intended to be carried on, and setting forth further that the applicant is the owner of the still, or the duly authorized representative or agent of the owner or occupier of the premises on, or in which such still is to be worked. (2) If, at any time while such licence is in force, a change takes place in the ownership of the still, or another person is entrusted with the actual management or superintendence of the said trade or business, a further statement thereof shall be forthwith made in the manner prescribed in subarticle (1). (3) Every such statement shall be signed or marked by the person making the same, and shall be registered by the Comptroller in a book to be kept for the purpose. Application for licence. Amended by: XVI. 1960.3. 3 4 CAP. 41.] Refusal to issue licence. Amended by: XIV. 1958.2; XVI. 1960.3; XXV. 1962.4; L.N. 4 of 1963. Substituted by: V. 2007.25. Cap. 490. SPIRITS 6. (1) The Comptroller may refuse to grant the said licence to any person applying for it. But in case of refusal the Comptroller shall deliver to such person a statement in writing of the grounds of his refusal. (2) Any person aggrieved by such refusal may, within fourteen days after receiving the said statement, appeal therefrom to the Administrative Review Tribunal established in terms of article 5 of the Administrative Justice Act and the provision of this Act shall apply to such an appeal. Duration of licence. 7. Every licence granted under the foregoing articles shall expire on the 31st December of the year in which it takes effect. Penalty on person distilling spirits without licence. Amended by: XIII. 1983.5; L.N. 407 of 2007. 8. Subject to the provisions of article 11, every person who, not having a licence as hereinbefore required, has, keeps, or makes use of any distillery apparatus or any part thereof, or distils any spirits, shall, unless he be acting for and by the authority and for the benefit of a licensed distiller, and in conformity with the licence granted to such distiller, be liable to a fine (multa) not exceeding four hundred and sixty-five euros and eighty-seven cents (465.87) and to imprisonment for a term not exceeding eighteen months. Penalty for erection of distillery apparatus on premises not licensed. Amended by: XLIX. 1981.4; XIII. 1983.5; L.N. 407 of 2007. 9. Every person who, being a distiller or the manager or the person in charge of a licensed distillery, erects, plants, or works any distillery apparatus upon any premises other than those mentioned in the licence granted for such apparatus, shall be liable to a fine (multa) not exceeding two hundred and thirty-two euros and ninetyfour cents (232.94) and to imprisonment for a term not exceeding six months, and such distillery apparatus, and all spirits which may be proved to have been distilled on such premises, shall be liable to be forfeited. Cancellation or suspension of licence. Amended by: L. N. 4 of 1963; XVI.1995.23. Cap. 37. Cap. 382. 10. If a distiller is convicted of an offence against this Ordinance or against the Customs Ordinance or the Excise Duty Act, the Minister responsible for customs may direct his licence to be cancelled or to be suspended for such time as the Minister responsible for customs may think fit. Power to grant special licence for purposes of scientific research, etc. Amended by: XVI.1960.3; L.N. 4 of 1963. 11. (1) The Comptroller may, with the sanction of the Minister responsible for customs and subject to the regulations, grant a special licence to keep and use a still to any person, for the purpose of scientific research, or to any apothecary or other person but only for the preparation, in the exercise of his profession or trade, of medicines or other articles required for medicinal purposes, or as the case may be, of the articles manufactured by such other person. (2) Any person to whom such special licence is granted shall not be deemed to be a distiller and shall not be subject to the provisions of Parts II to V. (3) Every such licence shall expire on the 31st December of the year in which it is issued. (4) The Minister responsible for customs may, at any time, in his discretion, cancel any such licence. SPIRITS 12. (1) It shall not be lawful for any person, not being a distiller or the holder of a licence granted under the last preceding article, to make, or keep, or have in his possession any quantity of wash, low wines, or feints or of any two or more of those articles exceeding five litres. (2) The same rule shall apply to any distiller or holder of a licence granted as aforesaid in respect of any building or place to which his licence does not extend. [CAP. 41. 5 Prohibition of making or keeping wash without licence. Amended by: XV. 1980.3; XIII. 1983.5; L.N. 407 of 2007. (3) Every person making, keeping or having in his possession any wash, low wines or feints in contravention of this article shall be liable to a fine (multa) not exceeding one hundred and sixteen euros and forty-seven cents (116.47). 13. (1) No person shall make, or repair, or keep for sale, or sell any still or any part thereof without first obtaining a licence for so doing from the Comptroller. (2) Such licence shall expire on the 31st December of the year in which it takes effect. (3) The Comptroller may require any person applying for such licence to state his name and abode and the situation of the place where he carries on his trade, and to furnish such other particulars as the Comptroller may deem fit to require. (4) The Comptroller may refuse to give such licence without assigning any reason for his refusal. (5) Every person to whom such licence is granted shall keep a book in which he shall enter the following particulars: (a) the name and address of any person to or for whom any still or part of a still has been sold, made or repaired; (b) the place where such still or part of a still has been sold, made or repaired; (c) the time at which such still or part of a still was delivered to the person to, or for whom it was sold, made or repaired; and (d) the capacity of such still. (6) Such book shall, at all reasonable times, be open to inspection by any officer. (7) The provisions of this article shall not apply to any person engaged by a distiller to make any alterations or repairs to or in any still lawfully kept by such distiller. Making or repairing stills without a licence. Amended by: XVI. 1960.3. 6 CAP. 41.] SPIRITS PART III REGULATION OF D ISTILLERIES Description of still. Schedule. Amended by: XVI. 1960.3; XV. 1980.4. 14. (1) Every still used by a distiller shall be erected and worked in the manner set out in the Schedule hereto, and shall be so constructed that the spirit distilled shall be received in a locked receiver, to which access shall not be obtainable except in the presence of the proper officer. (2) Every cock or valve kept or used by a distiller must, when the Comptroller so requires, be furnished with a fastening provided by the distiller and approved by the Comptroller, and with a revenue lock, provided by the Comptroller at the expense of the distiller, and such fastening and lock must be affixed to the satisfaction of the proper officer. (3) No spirit run into the spirit receiver may be removed therefrom without the permission of the proper officer. (4) Except in the presence of the proper officer, access may not be had to the end of the worm of the still, or to any spirit, from the time of the distillation thereof until it is taken account of in the receiver by the proper officer. (5) The key of every test case and spirit receiver shall be kept by the proper officer, who alone shall open such test case and receiver. The proper officer shall enter in the distillery record book the quantity of spirits at 57° Gay Lussac contained in such receiver and after such entry the spirits shall, subject to the provisions of this Ordinance, be at the disposal of the distiller. Mode of making entry of premises, etc. Amended by: XVI. 1960.3: L.N. 4 of 1963; XV. 1980.5; XIII. 1983.5; L.N. 407 of 2007. 15. (1) Every distiller must, when applying for a licence to distil spirits, make entry of the premises, vessels, utensils and fittings intended to be used by him, by signing and delivering to the proper officer, for the information of the Comptroller, an account in the prescribed form, setting forth with the prescribed particulars: (a) his name and abode, and situation of the premises intended to be entered; and (b) a true and particular description of every vessel, utensil and fitting, other than buckets and similar vessels and utensils, intended to be used on those premises for the purpose of his business; and (c) the number of litres which every still with its head is capable of containing, or the number of litres of wash per hour which every still is capable of distilling; and (d) the purpose for which each such vessel and utensil is intended to be used; and (e) the number of litres of wash which each wash vat is capable of containing; and (f) every house, room, and place in which any part of his business is to be carried on, or any spirits are to be kept; and (g) the purpose for which each such house, room, or place SPIRITS [CAP. 41. 7 is intended to be used. (2) In the event of any disagreement between a distiller and the proper officer as to the capacity of any vessel for the purposes of this or any other article of this Ordinance, the actual capacity shall be ascertained by filling the vessel and measuring off the contents by such method as shall be authorized by the Minister responsible for customs. (3) In the account, every vessel, utensil, fitting, house, room, and place must be distinguished by the name and number painted thereon. (4) No vessel, utensil, fitting, house, room, or place must be described in the account as intended to be used for more than one purpose. (5) If any vessel, utensil, fitting, house, room or place used by a distiller, for any purpose connected with his business (a) is not specified in the account required to be delivered on making entry; or (b) is not numbered as so specified; or (c) is in any other place, or used or applied for any other purpose than as so specified; or (d) does not in all respects correspond with the representation thereof as so specified, the distiller shall be liable to a fine (multa) not exceeding one hundred and sixteen euros and forty-seven cents (116.47), and every such vessel, utensil or fitting, with its contents, and all spirits or materials for distilling spirit found in any such house, room or place, shall be liable to be forfeited. (6) Where any change is intended to be made in the level of any receiver, the distiller shall give written notice thereof to the Comptroller, at least seven days before such change is made. Any distiller making default in complying with this requirement shall be liable to a fine (multa) not exceeding one hundred and sixteen euros and forty-seven cents (116.47). (7) Where any change takes place in respect of any matter or thing mentioned in the account, a memorandum thereof shall be delivered to the Comptroller by the distiller within six days next after the change has taken place; and if the distiller makes default in complying with this requirement, he shall be liable to a fine (multa) not exceeding four euros and sixty-six cents (4.66) for every day during which such default continues. 16. Every distiller shall give at least two days previous notice in writing to the proper officer of the date when distilling operations will commence and when such distilling operations will cease during each distilling period. Notice of distilling operations. 17. (1) It shall be lawful for a distiller to re-distil or destroy any refuse matter or sediment removed by him from his spirit store, provided he shall enter in his stock book the quantity of spirits computed at 57° Gay Lussac contained in such refuse matter or Re-distillation or destruction of refuse or sediment. Amended by: XV. 1980.6. 8 CAP. 41.] SPIRITS sediment at the time of removal from such spirit store, and the quantity obtained by re-distillation. (2) Before any such refuse matter or sediment is re-distilled or destroyed as aforesaid, the distiller must give at least twenty-four hours’ notice to the proper officer, and such officer, or any person authorized by him in writing, shall take a sample of such refuse matter or sediment, and submit the same to the government analyst for determination of the proportion of spirits therein. Re-distillation permitted. 18. (1) If, for any cause, proved to the satisfaction of the proper officer, any spirits require to be re-distilled, the said officer may authorize the distiller to carry out such re-distillation. (2) In any such case the spirits shall be mixed with wash in the presence of the proper officer before being re-distilled. Taking of samples of wash. 19. It shall be lawful for any officer of customs, at any time, to take an account of all wash in any licensed distillery, as well as to take such samples of any wash, low wines, feints, or spirits from any vessel as he may think proper, and test the gravity of such samples or submit the same for analysis by the government analyst. Checking quantity of spirits produced from wash. Amended by: XVI. 1960.3; L.N. 4 of 1963; XV.1980.7. 20. (1) If at any time it appears to the Comptroller that the quantity of spirits produced by any distillery is less than ninetenths of a litre of spirits at 57° Gay Lussac in respect of every five degrees of attenuation on every hundred litres of wash distilled, the Minister responsible for customs may cause enquiry to be made, and if the distiller fails to show to his satisfaction that the deficiency in production has legitimately arisen, the Minister responsible for customs may cause an officer to be specially employed to superintend the working of the distillery. (2) All expenses incurred in connection with the employment of the said officer shall be borne by the distiller: Provided that, where such officer reports that the deficiency in production is not due to any unlawful act on the part of the distiller, the latter shall not be called upon to pay such expenses. Prohibition of mixing spirits or low wines with other matters. Amended by: XVI. 1960.3; XV. 1980.8; XIII. 1983.5; L.N. 407 of 2007. 21. (1) There must not be mixed with or added to any spirits in a distillery any substance which increases the gravity thereof and prevents the true strength thereof from being ascertained by hydrometer, before the proper officer has taken an account of the quantity of such spirits in the manner hereinafter provided. (2) There must not be mixed with or added to any low wines or feints in a distillery any substance which increases the gravity thereof and prevents the true strength thereof from being ascertained by hydrometer: Provided that nothing shall prevent the addition, in the retort, of low wines or feints with wash or with such other substance as may be necessary. (3) For any contravention of the provisions of this article, the distiller shall be liable to a fine (multa) not exceeding one hundred and sixteen euros and forty-seven cents (116.47). [CAP. 41. SPIRITS 9 (4) The government analyst shall, from time to time, determine by analysis the obscuration in any sample of low wines, feints or spirits, submitted to him by the Comptroller for this purpose, and if upon such analysis, any such sample is found to be obscured to a greater extent than two and one-half degrees Gay Lussac, the low wines, feints or spirits shall be deemed to have been fraudulently dealt with, and the distiller shall be liable to a fine (multa) not exceeding one hundred and sixteen euros and forty-seven cents (116.47). 22. (1) Every distiller shall provide and keep in his distillery a record book which shall be in the following form and shall contain the following information: Period from to WASH ACCOUNT * Return of spirits at 57° G.L. per cent of wash per 5 deg. of attenuation *Average attenuation of wash * Number of litres at 57° G.L. *Strength in degrees Gay Lussac * Liquid litres from still Litres of wash distilled Number of vats distilled Date Spirit manufactured Number of degrees attenuated Temperature and degrees Celsius of wash Density after fermentation Wash attenuated Temperature in degrees Celsius of wash Density before fermentation Number of litres Number of vat Date Wash set up SPIRIT ACCOUNT * To be filled in by the proper officer when delivering spirit from receiver to distiller. (2) The distiller shall make these entries forthwith as the respective operations proceed. (3) The proper officer shall enter the quantity of spirits found in the receiver and delivered by him to the distiller, and the distiller or his authorized agent shall countersign the entry as acknowledgement of the delivery of such quantity of spirits to him. (4) The distiller shall keep the record book in some secure place in the spirit store, open to inspection by any officer, and shall Record book: particulars to be contained therein. Amended by: XV. 1980.9; L.N. 407 of 2007. 10 CAP. 41.] SPIRITS allow such officer to make any entry therein or take any extract therefrom for a period of not less than six months after it is filled up. (5) If any distiller (a) fails to keep such book, or to produce the same when required by any officer to do so; or (b) fails to make in such book any entry required to be made therein; or (c) makes any fraudulent entry in such book, he shall be liable to a fine (multa) not exceeding two hundred and thirty-two euros and ninety-four cents (232.94). (6) If any distiller commits an error in making any entry required to be made in the record book, he must not obliterate or erase the incorrect entry, but must cancel the same by drawing a thin line through it, and then make the correct entry. If the distiller contravenes this provision he shall be liable to a fine (multa) not exceeding twenty-three euros and twenty-nine cents (23.29). 23. (1) Every distiller must keep in his distillery a stock-book, which shall be in the following form and shall contain the following information: To whom sent or for what purpose used. Litres at 57° G.L Strength in degrees Gay Lussac Liquid litres Delivered Date Litres at 57° G.L. Quantity from spirit receiver Strength in degrees Gay Lussac Balance from last account Liquid litres Date Litres at 57° G.L. Stock-book. Amended by: XV. 1980.10. (2) The stock for revenue purposes may be balanced by the proper officer at any time, but in no case less than once in every month and the details of such account shall be entered in the said book. SPIRITS 24. (1) Every distiller must, on or before the sixth day of each month, forward to the Comptroller an abstract, certified by such distiller or by his agent duly authorized in writing for such purpose, of the particulars in respect of the month immediately preceding, contained in the records which such distiller is required to keep under articles 20 and 21. [CAP. 41. 11 Transmission of certified copy of entries in record book Amended by: XVI. 1960.3. (2) Such abstract shall show the transactions for each complete distillation period. (3) "Distillation period" means the period between two successive visits of the proper officer for the purpose of delivering spirits. 25. (1) Every store, warehouse, room, place, vessel, utensil or fitting used for any purpose under this Ordinance, shall be secured with proper locks and fastenings, to the satisfaction of the Comptroller. Locks and fastenings. Amended by: XVI. 1960.3. (2) If the distiller fails so to secure any such store, warehouse, room, place, vessel, utensil or fitting, or fails to keep it secure, the Comptroller may provide the proper locks and fastenings, and the cost thereof shall be paid by the distiller. 26. Every distillery must, before it is licensed, be fitted with a sufficient receiver placed between the test case and the vats within the spirit store, and such receiver must be in accordance with the requirements of the Schedule hereto. Receiver in spirit store. 27. (1) Every distiller must provide sufficient and just scales, weights and measures approved by the Comptroller, for the purpose of weighing, measuring and taking an account of the spirits in his possession, and of any packages used for the purpose of containing any such spirits. Distiller to provide scales, weights and measures. Amended by: XVI. 1960.3; XIII. 1983.5; L.N. 407 of 2007. (2) The distiller must maintain and keep the scales, weights and measures in such proper and convenient place in his spirit store as the Comptroller directs, and so that the same shall be at all times r e a d y f o r t h e i n s p e c t i o n a n d u s e o f a n y o f f i c e r. (3) The distiller must permit any officer to use the scales, weights and measures for the purpose aforesaid, and must, with his servants and workmen, whenever required by any officer, weigh or measure, and assist him in weighing or measuring, as he requires, and in taking account of any such spirits as aforesaid. (4) If any distiller refuses or neglects to comply with any of the foregoing provisions of this article, he shall be liable to a fine (multa) not exceeding two hundred and thirty-two euros and ninetyfour cents (232.94). (5) If any distiller (a) provides, or uses, or permits to be used any false, unjust or insufficient scales or weight or measure for the purpose aforesaid; or (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, weight or 12 CAP. 41.] SPIRITS measure of any spirits or of any package, he shall be liable to a fine (multa) not exceeding four hundred and sixty-five euros and eighty-seven cents (465.87), and any such scales, weights and measures, shall be liable to be forfeited. Marking of packages. Amended by: XVI.1960.3; XIII.1983.5; L.N. 407 of 2007. 28. (1) Every distiller must legibly cut, brand, or paint with oil colours on the outside of every movable package on his premises for keeping or delivering spirits, and keep so cut, branded, or painted, the distillery mark, the progressive number of the package and the year, the tare of the package and the capacity of the same. (2) The distiller must give to the Comptroller a notice in writing of the date when the progressive numbers commence and of the date when they terminate. (3) If a distiller fails to comply with the requirements of this article he shall be liable to a fine (multa) not exceeding twentythree euros and twenty-nine cents (23.29) and the package, together with any spirits contained therein, shall be liable to be forfeited. Comptroller shall grant relief in case of loss in certain cases. Amended by: XVI. 1960.3. 29. The Comptroller shall grant relief to any distiller who proves actual loss of spirits by reason of accident or malicious destruction of property: Provided that no such relief shall be granted, unless the distiller has, at the time of such loss, entered the particulars thereof in his stock-book, and has also, within twenty-four hours of the discovery of such loss, given notice thereof to the proper officer. PART IV S PIRITS IN STORE Provision and securing of spirit store. Amended by: XVI. 1960.3; XIII. 1983.5; L.N. 407 of 2007. 30. (1) Every distiller must provide in his distillery a spirit store of sufficient size to contain all necessary receivers, and to store all spirits manufactured in his distillery until such spirits are removed to a spirit warehouse or sold to a dealer or retailer. (2) A part of the spirit store shall be set apart solely for the storage of spirits distilled, of colouring matter, and of packages intended for the removal of spirits. It shall be a secure place approved by the Comptroller. (3) The spirit store must be kept locked by the proper officer at all times except when he is in attendance. (4) If a distiller fails to comply with any of the provisions of this article, he shall be liable to a fine (multa) not exceeding two hundred and thirty-two euros and ninety-four cents (232.94). (5) If any spirits are found in any part of a distillery other than a spirit receiver or the spirit store, or in any place adjacent to or adjoining a distillery, such spirits shall be liable to be forfeited and the distiller shall be liable to a fine (multa) not exceeding two hundred and thirty-two euros and ninety-four cents (232.94). SPIRITS 31. (1) All the spirits manufactured by a distiller must be conveyed directly from the spirit receiver into the spirit store, and, save as provided in subarticle (4), shall be warehoused in a spirit warehouse provided under this Ordinance, within ten days from the time when such spirits are delivered by the proper officer to the distiller, unless permission to the contrary is given by the Comptroller. (2) Nevertheless, at the end of a distilling period, it shall be lawful for a distiller to retain in his spirit store a balance of spirits not exceeding four hundred and fifty litres, provided that in such case such spirits shall be warehoused during the next distilling period. [CAP. 41. 13 Conveyance of manufactured spirits from the receiver into the spirit store. Amended by: XVI. 1960.3; XV. 1980.11; XIII. 1983.5; L.N. 407 of 2007. (3) If any distiller fails to comply with the requirements of this article, he shall forthwith pay or cause to be paid to the Comptroller the duty payable in respect of any spirits not warehoused as aforesaid, and, in addition, he shall be liable to a fine (multa) not exceeding two hundred and thirty-two euros and ninety-four cents (232.94) for each such offence. (4) Distillers may sell to any dealer or retailer any quantity of spirits exceeding one hundred litres direct from the distillery, provided the proper officer shall have full knowledge of the transaction, and provided the duty thereon shall be paid according to his decision as to strength and quantity, and at the rate leviable in accordance with the law for the time being in force. 32. (1) Except with the written permission of the Comptroller, no spirits may be brought into a distiller’s spirit store unless they have been distilled in his distillery, and run directly from the still into the store or through a locked receiver. Storing of spirits. Amended by: XVI. 1960.3; XIII. 1983.5; L.N. 407 of 2007. (2) Except with the written permission of the Comptroller, no spirits which have been removed from the store may be brought back into the store. (3) If any spirits are brought into or found in a distiller’s spirit store in contravention of this article, the distiller shall be liable to a fine (multa) not exceeding four hundred and sixty-five euros and eighty-seven cents (465.87) and the spirits shall be liable to be forfeited. (4) All spirits in the store must be filled into packages in the prescribed manner. (5) The capacity of each package shall be ascertained by weighing the same with the spirits contained therein, using the tables prepared, signed and issued by the Comptroller for the purpose, and the quantity ascertained thereby shall be deemed to be the true quantity in accordance with the regulations made for that purpose. 33. (1) Spirits may not be removed from the store in any quantity less than one hundred litres, except with the express sanction of the Comptroller. (2) Spirits may not be removed from the store except to a spirit warehouse, or for exportation in the manner hereinafter mentioned Removal of spirits from store. Amended by: XVI. 1960.3; XV. 1980.12 XIII.1983.5; L.N. 407 of 2007. 14 CAP. 41.] SPIRITS or to be conveyed, under permit of the Comptroller and after payment of the duty thereon, to a dealer or retailer. Nevertheless the Comptroller may, on the application in writing of the distiller, permit him to remove spirits from the store for his own consumption on payment of the duty, provided that no such permission shall authorize the removal of less than twenty litres at a time, or of a quantity exceeding two hundred litres in any one year. (3) The distiller must, not less than twenty-four hours before removing any spirits from the store, give the proper officer a notice in writing, specifying the time of the intended removal and the quantity to be removed. (4) The proper officer shall re-weigh and examine the strength of the spirits and the contents of at least one package in every five, of each consignment to the spirit warehouse, and endorse on the certificate the number and the marks of the packages examined by him. (5) In case of emergency, special permission for the removal of spirits may be granted by the Comptroller. (6) If any spirits are removed from a distiller’s spirit store in contravention of this article, the distiller shall be liable to a fine (multa) not exceeding four hundred and sixty-five euros and eightyseven cents (465.87) and the spirits shall be liable to be forfeited. Account of stock and penalty for deficiency. Amended by: XV. l980.13; XIII. 1983.5; L.N. 407 of 2007. 34. (1) The proper officer shall from time to time take an account in the prescribed manner of the quantity of spirits in a distiller’s spirit store. (2) Each time an account of the quantity of spirits in a distillery is taken as aforesaid, the proper officer shall take a sample of spirits from each receiver, vat, or other vessel containing coloured spirits, and shall submit all the samples taken at one time from a distillery, mixed together, to the government analyst, in order that he may determine by analysis and certify the apparent and the true quantity of spirits at 57° Gay Lussac in such mixed sample. (3) If the true quantity of spirits computed at 57° Gay Lussac found in the store is less than the quantity which, according to the account so taken, ought to be therein, as shown by the distillery stock-book, the distiller shall be liable to a fine (multa) not exceeding two hundred and thirty-two euros and ninety-four cents (232.94): Provided that a distiller shall not be liable to any penalty under this article, if the deficiency does not exceed two per centum on the balance struck when the account was last taken, together with the quantity manufactured during the distilling operation carried out in the period covered by the notice given under article 16. SPIRITS [CAP. 41. 15 PART V C OLOURING MATTER 35. (1) Nothing in this Ordinance contained shall prevent a distiller from using spirits in the fortifying of colouring matter, subject to the following rules: (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 so drawn for the purpose of the fortification shall be shown in a separate account, both at 57° Gay Lussac and in bulk; (d) if such colouring matter is used in the spirit store for colouring spirits, no duty shall be chargeable on the spirit contained in the colouring matter so used; (e) if such colouring matter is removed to another distillery, no duty shall be chargeable on the spirits so removed, but the colouring matter shall only be removed on a permit issued by the Comptroller. The distiller who delivers out the colouring matter shall make an entry in his stock-book crediting the quantity of spirits at 57° Gay Lussac contained in the colouring matter delivered by him, and the distiller who received the colouring matter shall make an entry in his stockbook debiting the quantity of spirit at 57° Gay Lussac contained in such colouring matter; (f) duty shall be payable on the quantity of spirit at 57° Gay Lussac contained in such colouring matter, at the rate for the time being payable on spirits taken out of bond for consumption in Malta; (g) all colouring matter so removed shall be accompanied by a permit, and such permit shall not be issued until the duty payable thereon, if any, has been paid; (h) notice shall be given to the proper officer as in the case of removal of spirits; and (i) all packages containing colour shall be marked as such. Use of spirits in fortifying colouring matter. Amended by: XVI. 1960.3: XV.1980.14; XIII. 1983.5; L.N. 407 of 2007. (2) If a distiller contravenes this article he shall be liable to a fine (multa) not exceeding four hundred and sixty-five euros and eighty-seven cents (465.87). 36. (1) Any officer of customs may take samples of colouring matter from any package for the purpose of ascertaining the quantity of spirits at 57° Gay Lussac contained therein. (2) The quantity of spirits at 57° Gay Lussac contained therein shall be ascertained by the government analyst or by the customs testing officer. (3) If the quantity of spirits at 57° Gay Lussac so found in the Testing of colouring matter. Amended by: XV.1980.15; XIII. 1983.5; L.N. 407 of 2007. 16 CAP. 41.] SPIRITS sample is greater or less, to the extent of ten per centum than the quantity shown by the stock account to have been used, the distiller shall be liable to a fine (multa) not exceeding two hundred and thirty-two euros and ninety-four cents (232.94). PART VI S PIRIT WAREHOUSE Power of Minister responsible for customs to appoint spirit warehouse. Amended by: XVI. 1960.3; L.N. 4 of 1963. 37. The Minister responsible for customs may, from time to time, by notice in the Government Gazette, appoint any suitable place or building to be a warehouse for the warehousing of spirits without payment of duty, and every such warehouse shall be under the charge of the Comptroller. Delivery of spirits for consumption not permitted before payment of duty. Amended by: XIII. 1983.5; L.N. 407 of 2007. 38. (1) No spirits sold from a distillery for consumption in Malta shall be delivered to the purchaser until the duty thereon is paid according to the quantity and strength of such spirits at the time of removal. (2) Every person who (a) delivers any spirits so sold contrary to the provisions of this article; or (b) knowingly causes or permits such spirits to be so delivered on his account for consumption as aforesaid, shall be liable to a fine (multa) not exceeding four hundred and sixty-five euros and eighty-seven cents (465.87) and the spirits so delivered shall be liable to be forefeited, together with any conveyance and animals employed in such delivery. Taking account of spirits on arrival at warehouse. Amended by XVI. 1960.3; XV. 1980.16; XIII. 1983.5; L.N. 407 of 2007. 39. (1) On the arrival at a spirit warehouse of any spirits required to be warehoused therein under the provisions of this Ordinance, the officer in charge of such warehouse may take an account of the quantity by weight and strength of such spirits, and may enter such account, together with the mark and number of each package containing the spirits, in a book to be kept by him for that purpose. (2) The said officer shall give to the distiller or his agent a certificate under his hand, specifying the mark and number of each package and the several particulars ascertained by him, with an indication of the day, month and year when such spirits were warehoused, the date and number of the certificate under which such spirits were received and the name of the distiller who granted the same. (3) If the quantity of spirits at 57° Gay Lussac in any package received at a spirit warehouse is found to be less than the quantity of spirits at 57° Gay Lussac sent out of a distillery to the spirit warehouse, the distiller shall become chargeable with duty on such deficiency at the rate of duty leviable on spirits taken out of bond for consumption: SPIRITS [CAP. 41. 17 Provided that the distiller shall not be liable for such payment of duty, if the deficiency does not exceed the following quantities, that is to say, from the time the spirits are drawn off from the spirit store receivers in a distillery until the spirits are received in a spirit warehouse: (a) two litres of spirits at 57° Gay Lussac per centum for the first week; (b) one half litre of spirit at 57° Gay Lussac per centum for the next two weeks; and (c) one litre of spirit at 57° Gay Lussac per centum per month for the remainder of the period until the spirit is warehoused in the spirit warehouse. (4) Such duty shall be payable on the demand of the Comptroller. (5) If such duty remains unpaid for six days after such demand has been made, the distiller shall become liable to a fine (multa) not exceeding forty-six euros and fifty-nine cents (46.59), and all the spirits warehoused in the name of such distiller may be retained by the Comptroller in satisfaction of such duty. 40. If any spirits stored in a spirit warehouse are not removed therefrom within three years from the day on which the same were first warehoused therein, it shall be lawful for the Comptroller, after one month’s notice in the Government Gazette, to sell the same by public auction, and to deduct from the proceeds of such sale the amount of storage due in respect of such spirits, and the balance of such proceeds, after payment of the duty due on such spirits, shall be paid to the owner thereof on his application: Removal of spirits from warehouse. Amended by: XVI. 1960.3. Provided that nothing in this article shall prevent the maturing of spirits in a spirit warehouse, under such conditions as may be prescribed by the regulations in that behalf. 41. It shall be lawful for the Comptroller, subject to the regulations, to permit the owner of any spirits stored in a spirit warehouse to strengthen, reduce, colour, skip, or shift into larger or smaller packages, and to bottle, mix or blend, such spirits; but if such spirits are intended for consumption in Malta, an account of the quantity thereof shall be taken in the manner prescribed in the next following article, and duty and storage paid thereon previously to such permission being granted. Power to permit dealing with spirits in warehouse. Amended by: XVI. 1960.3. 42. Any spirit removed from a spirit warehouse for consumption in Malta shall be tested, and the liquid quantity in each package ascertained, by taking the wet centimetres of each package, whereby the actual liquid contents of such package at the time of its removal from such warehouse, having regard to the capacity of the package as marked thereon may be ascertained: Ascertaining liquid quantity on removal from warehouse. Amended by: XV. 1980.17. Provided that it shall be lawful for the officer in charge of such warehouse to ascertain the quantity of liquid in any such package by actual measurement or by measurement by calipers, whenever such officer has reason to doubt the correctness of the capacity of such package as marked thereon. 18 CAP. 41.] SPIRITS Spirits removed from warehouse for exportation. 43. Spirits removed from the spirit warehouse for exportation may be tested, and an account of the quantity thereof taken, at the time of such removal, by any officer, in the manner prescribed in the last preceding article. Hours of removal from warehouse. Substituted by: XI. 1977.2. 44. Spirits may be removed from a spirit warehouse on any day, other than Saturdays and Sundays, between eight in the morning and four in the afternoon. Payment of duty on spirits for consumption. 45. The duty payable on spirits intended for consumption in Malta shall be paid before such spirits are removed from a spirit warehouse or distillery spirit store, as the case may be. Procedure for removal of spirits from warehouse. Amended by: XVI. 1960.3. 46. (1) The officer in charge of the warehouse or the proper officer shall, on the application of any person desirous of removing spirits from such spirit warehouse, or from a distillery spirit store for consumption in Malta, deliver to such person a form showing the quantity of spirits to be removed, the amount of duty payable thereon, the amount of storage due and the place to which the spirits are intended to be removed. (2) Such person shall thereupon pay to the Comptroller the amount so stated to be due, and obtain from him a receipt for such payment; and the officer shall, on production to him of such receipt, issue a permit in the prescribed form. (3) Spirits intended for exportation shall be removed from the spirit warehouse in accordance with the provisions hereinafter contained. Spirits for ship’s stores. 47. Spirits bonded in a spirit warehouse may be issued for ship’s stores in such quantities and under such restrictions as may be prescribed by the laws for the time being in force, relating to customs, and by the regulations. Shipping or clearing for consumption of spirits without bonding. 48. If, on the arrival of any spirits at a spirit warehouse, the owner of such spirits desires to export the same forthwith, or to pay duty thereon for consumption in Malta without actually warehousing the same in the warehouse for which they had been entered and examined, the officer in charge of such warehouse may, after all the formalities of entering and examining such spirits for warehousing have been complied with, permit such spirits to be entered and shipped for exportation or to be entered and delivered for consumption in Malta, on payment of the duty payable thereon, as if such spirits had been actually warehoused in the warehouse; and all spirits so exported, or for which the duty has been so paid, as the case may be, shall be deemed to have been duly cleared from the warehouse. Books to be kept at spirit warehouse. Substituted by: XV. 1980.18. 49. (1) A book to be called "Receipt and Delivery Book" shall be kept at every spirit warehouse in the following form: Date of delivery) .......................................................... (Signature of officer) ...................................................... Charged litres at 57° Gay Lussac Delivery Account Charged with duty Allowed Litres at 57° Gay Lussac Strength in degrees Gay Lussac Liquid litres Account for delivery Allowed litres at 57° Gay Lussac Litres at 57° Gay Lussac Strength in degrees Gay Lussac Indication in degrees Gay Lussac Date of delivery Litres at 57° Gay Lussac Strength in degrees Gay Lussac Liquid litres Wet centimetres Capacity in litres No. and mark on cask Date of receipt Account for receipt Temperature in degrees Celsius Liquid litres Receipt Account Wet centimetres Bung Litres at 57° Gay Lussac Strength in degrees Gay Lussac Liquid litres Capacity in litres Marks and Nos. Date of warehousing SPIRITS [CAP. 41. Deficiencies (2) A book to be called "Warrant Book" shall also be kept at every spirit warehouse in the following form: Deficiencies 19 20 CAP. 41.] SPIRITS PART VII S ALE, REMOVAL AND E XPORTATION OF S PIRITS Minimum quantity of spirits to be sold by distiller. Amended by: XVI.1960.3; XV. 1980.19; XIII. 1983.5; L.N. 407 of 2007. 50. (1) No distiller shall sell or otherwise dispose of any one package containing a less quantity of spirits than forty litres, for consumption in Malta, or one hundred litres for exportation, except, in the latter case, with the express sanction of the Comptroller. Minimum quantity of spirits to be sold by dealers. Amended by: XV. 1980.20; XIII. 1983.5; L.N. 407 of 2007. 51. (1) A dealer must not, unless he has an additional licence authorizing him so to do, sell, send out, or deliver spirits in any less quantity than ten litres of the same denomination at a time, to or for the same person. Sale by retail. Amended by: XV. 1980.21. 52. The sale of spirits of the same denomination in any quantity less than ten litres shall be deemed to be sale by retail. General provisions relating to permits and certificates. Amended by: XIII. 1983.5; L.N. 407 of 2007. 53. (1) Permits for the removal of spirits shall be issued only by an officer of customs. (2) Every person who contravenes this article shall be liable to a fine (multa) not exceeding two hundred and thirty-two euros and ninety-four cents (232.94). (2) If a dealer contravenes this article, he shall be liable to a fine (multa) not exceeding one hundred and sixteen euros and fortyseven cents (116.47). (2) A certificate may be issued by a dealer for the removal of spirits from his duty-paid stock. (3) No spirits may be sent out or delivered from a distiller’s spirit store unless accompanied by a permit. (4) No spirits may be removed from a spirit warehouse unless accompanied by a permit. (5) No spirits may be received into the stock of any dealer or retailer without a permit or certificate. (6) Subject to the provisions of article 51, no spirits may be sold, sent out, delivered, or removed from the stock of a dealer unless accompanied by a certificate. (7) All spirits found to have been sent out, delivered or removed, or in course of being sent out, delivered or removed, in contravention of this or any other article, together with all horses, or other animals, and vehicles made use of in conveying the same, shall be liable to be forfeited, and every person concerned in the sending out, delivering or removal of such spirits, or in whose possession the same are found, shall be liable to a fine (multa) not exceeding five hundred and eighty-two euros and thirty-four cents (582.34). (8) If any question arises as to the accuracy of the description of spirits in a permit or certificate, the proof that the spirits correspond to the description shall lie on the owner or claimant of the spirits. SPIRITS 54. (1) The Comptroller shall cause certificates to be prepared in duplicate, and such certificates shall be furnished to the Police inspectors in charge of Police divisions to be delivered by them to any distiller or dealer carrying on business in their respective divisions. [CAP. 41. 21 Issue and particulars of certificate. Amended by: XVI. 1960.3; XV. 1980.22. (2) A certificate shall be issued by a distiller or dealer or by some person authorized by him in writing. (3) A permit or certificate shall be issued for such limited time as may suffice to convey the spirits to their destination. (4) A permit or certificate and its counterfoil shall contain the following particulars: (a) the quantity, both in bulk and litres at 57° Gay Lussac, denomination and strength of the spirits sent out or delivered; (b) the number of packages in which the spirits are contained; (c) the day and hour of sending out or delivery; (d) the name of the person by whom, and of the place from which the spirits are sent or delivered; (e) the name of the person to whom and of the place to which the spirits are to be sent or delivered; and (f) the mode of conveyance, and, if by water, the name and description of the vessel and the name of the master thereof. (5) The officer receiving the certificate and spirits shall give a receipt for the same in the prescribed form. (6) Certificates shall be used in the order in which they are numbered. 55. (1) If any person (a) sends out, delivers, removes, or receives any spirits required to be accompanied by a permit or certificate; or (b) sends out, delivers, removes, or receives any spirits in quantity greater than, or differing in quality, denomination, or strength from that expressed in the permit or certificate accompanying the same; or (c) having issued a certificate, does not send out therewith the spirits therein described, or deliver the certificate to the proper officer within the time by law required; or (d) uses any permit or certificate, or suffers any permit or certificate to be used, for any purpose other than that of accompanying the removal and delivery of spirits therein described; or (e) produces, or suffers to be produced to any person any permit or certificate as having been received with Dealing with spirits without permit or certificate, etc. Amended by: XIII. 1983.5; L.N. 407 of 2007. 22 CAP. 41.] SPIRITS (f) spirits other than those therein described; or in any manner uses, or suffers to be used, any permit or certificate so that any account of spirits kept or checked by an officer may be frustrated or evaded, he shall, in addition to any other penalty or forfeiture, be liable to a fine (multa) not exceeding four hundred and sixty-five euros and eighty-seven cents (465.87). (2) Every permit or certificate used for any purpose other than that of accompanying the removal and delivery of the spirits for which it is lawfully granted and as therein expressed, shall be deemed to be a false permit or certificate, and any unlawful use thereof shall, in addition to any other penalty or forfeiture, subject the person using it to the penalties imposed by law upon any person for using a false permit or certificate. (3) If any distiller or dealer is convicted of an offence against this article, he shall forfeit his licence, and no new licence shall be granted to him for the remainder of the year for which such forfeited licence would have been in force. Security for removal of spirits from distillery to warehouse. Amended by: XVI. 1960.3. 56. (1) The removal of spirits manufactured in any distillery in Malta to any place in which such spirits may be warehoused, shall be carried out in accordance with such regulations and on such security being given as the Comptroller may prescribe. (2) Such spirits shall be accompanied by a certificate specifying the particulars thereof, and the name of the place and of the warehouse to which the same are intended to be removed. (3) Such certificate shall moreover contain such other information, and shall be in such form, as the Comptroller shall prescribe. Giving of bond to cover removal of spirits from distillery to warehouse. Amended by: XVI. 1960.3. 57. (1) Before the said spirits are delivered for removal, the person requiring the removal must give a bond, with or without a surety, as the Comptroller may direct, in a sum equal at least to the duty payable on the spirits to be so removed at the rate chargeable on spirits taken out of bond for consumption, for their due conveyance to and warehousing at the place of destination within such time as the Comptroller may fix, and such bond shall not be discharged unless such spirits are duly warehoused at the place of destination within the time allowed for their removal or are otherwise accounted for to the satisfaction of the Comptroller, as the case may be, and until the full duty payable on any deficiency of such spirits not so accounted for is paid. (2) Nevertheless any person desiring to obtain power for the removal, from time to time, of spirits from the distillery to a spirit warehouse may enter into a general bond, with such sureties, in such amount and under such conditions as the Comptroller may approve, for the due conveyance of the spirits to and their warehousing at the place of destination within such time or times as the Comptroller may direct. SPIRITS 58. (1) A distiller, in the case of spirits existing in his spirit store, and the owner of the spirits, in the case of spirits existing in a spirit warehouse for the storage of spirits for exportation, may, on giving due notice and the prescribed bond, remove the spirits for exportation without payment of duty. (2) The notice must be delivered to the proper officer before the time when the spirits are to be removed, and must specify the number of packages intended to be shipped, the total number of litres and the average strength of the spirits contained in such packages, in order that such particulars may be verified by the record of the spirits bonded, the time and place of the intended shipment, and the name, description and destination of the vessel. (3) The bond given by the owner or distiller must be conditioned that the spirits specified in the notice given from time to time shall be conveyed direct to the quay or place where the vessel is lying, and shall be put on board the vessel specified in the notice: Provided that the Comptroller may authorize the shipment of the spirits on another vessel bound for the same or any other destination than that specified in the notice. (4) The bond shall remain in full force and effect until a landing certificate, signed by an officer of port, or of the customs at the port of destination, to the effect that the spirits shipped for exportation have been duly landed at that port, is produced to the Comptroller or until the Comptroller is satisfied that it is, from some unavoidable cause, impossible to produce such certificate. (5) The proper officer may place any prescribed mark or seal, or other fastening on any package removed for exportation. (6) The spirits must be sent by the distiller or their owner to the quay or place where the vessel is lying, and delivered with the permit or certificate, to the custody of the authorized officer of customs there. (7) If the spirits or any part thereof cannot be placed on board the vessel before five o’clock in the afternoon, it shall be lawful for the officer of customs either to direct the spirits to be taken to and placed in a spirit warehouse, or to put some proper person in charge of the spirits, at the cost of the distiller or owner thereof, during the night or until the spirits are placed on board the vessel. Every person who refuses or neglects to comply with any such direction shall be liable to a fine (multa) not exceeding twenty-three euros and twenty-nine cents (23.29). (8) The officers of customs may, at any time, examine the spirits and take an account thereof. (9) On shipment of the spirits, the officer of customs shall certify on the back of the permit or certificate the date of the shipment, the name of the vessel, and, if an account of the spirits has been taken, the quantity thereof, computed at 57° Gay Lussac, and shall thereafter send the permit to the Comptroller. [CAP. 41. 23 Removal and shipping of spirits for exportation. Amended by: XVI. 1960.3; XV. 1980.23; XIII. 1983.5; L.N. 407 of 2007. 24 CAP. 41.] Manifest of spirits for exportation, to be delivered to the Comptroller. Amended by: XVI. 1960.3; XIII. 1983.5; L.N. 407 of 2007. SPIRITS 59. (1) Where on board any vessel about to leave Malta there are any such spirits, the master of such vessel, or, in the case of a steam vessel exceeding two hundred and fifty tons burden, the agent of the master shall, before clearing such vessel at the Custom House, deliver to the Comptroller a manifest specifying the number of packages said to contain such spirits and the gross quantity thereof on board. (2) The manife …