CHAPTER 147
EXCISE (MANAGEMENT AND TARIFF) ACT

[SUBSIDIARY LEGISLATION]

INDEX TO SUBSIDIARY LEGISLATION

    REGULATIONS

        The Excise (Management and Tariff) Regulations

        The Excise (Spirits) Regulations

REGULATIONS

THE EXCISE (MANAGEMENT AND TARIFF) REGULATIONS

ARRANGEMENT OF REGULATIONS

    Regulation

Title

PART I
PRELIMINARY PROVISIONS

    1.    Citation

PART II
ADMINISTRATION

    2.    Working days and hours.

    3.    Applications for services outside hours of general attendance.

    4.    Fees to be paid to revenue.

    5.    Remuneration to officers.

    6.    Overtime fees.

    7.    Division of charge.

PART III
MANUFACTURE OF EXCISABLE GOODS

    8.    Application for licence to manufacture.

    9.    Transfer of licence.

PART IV
CONTROL OF MANUFACTURE

Entry of Premises and Plant

    10.    Entry of premises and plant.

Provisions relating to the Manufacture of Beer

    11.    Brewing book.

    12.    Declaration of brands of beer.

    13.    Production accounts.

    14.    Removal of beer in bulk.

    15.    Bond Security.

    16.    Monthly Excise Account.

    17.    Refund due on Excise Account.

Provisions relating to the Manufacture of Excisable Goods other than Beer

    18.    Stock book.

    19.    Interpretation.

    20.    Declaration of brands of manufactured tobacco.

    21.    Categories into which manufactured tobacco may be packed.

    22.    Conditions affecting containers of manufactured tobacco.

    23.    Declaration of brands of cigarettes.

    24.    Packing and offering for sale of cigarettes.

    25.    Cigarettes for export and subject to rebate.

    26.    Conditions affecting containers of cigarettes.

    27.    Operations account.

    28.    Conditions affecting removal of containers of excisable goods to or from stock room.

    29.    Contravention of Regulations.

    30.    Packing and marking of wine.

    31.    Operations account.

    32.    Fortifications of wine.

    33.    Mixing wine with imported wine.

    34.    Contravention of Regulations.

    35.    Books to be kept by match manufacturer.

    36.    Packing book for matches.

    37.    Matches not to be removed.

    38.    Stock book for matches.

    39.    Marking of packages containing matches.

    40.    Provision of secure compartment for matches.

    41.    Construction of secure compartment for matches.

    42.    Removal of matches to secure compartment.

    43.    Stowage and production of matches.

    44.    Monthly excise account.

    45.    Marking of excisable goods.

    46.    Delivery of certain excisable goods from stock room.

PART V
TRANSFER OF EXCISABLE GOODS

    47.    Transfer of excisable goods.

PART VI
REMISSION, REBATE AND REFUND

    48.    Remission, rebate or refund to privileged persons.

    49.    Excisable goods destroyed by fire or unavoidable cause.

    50.    Excisable goods destroyed under supervision.

    51.    Remission or refund on exportation or shipment as stores.

    52.    Refund of duty paid in error.

    53.    Beer spoilt before delivery.

    54.    Beer spoilt after delivery.

    55.    Spoilt beer returned by a purchaser.

    56.    Spoilt beer returned and re-imported after exportation.

    57.    Inspection of books, etc.

PART VII
EXCISE AGENTS

    58.    Application for licence.

    59.    Fee to be paid and security furnished.

    60.    Expiry of licences.

    61.    Penalty for acting without licence.

    62.    Suspension, etc., of licences.

PART VIII
SETTLEMENT OF CASES BY THE COMMISSIONER-GENERAL

    63.    Request to Commissioner-General.

PART IX
MISCELLANEOUS PROVISIONS

    64.    Seizure notice.

    65.    Samples.

    66.    Samples may be retained.

    67.    Notice of sale.

    68.    Conditions of sale.

    69.    Surplus proceeds of sale.

    70.    Application for licence for vehicle.

    71.    Vessel to be used for conveying goods subject to remission, etc.

    72.    Forms.

    73.    Particulars on forms.

    74.    Incorrect form may not be accepted.

    75.    Amendment of forms.

    76.    Fees for services to the public.

    77.    Penalty.

SCHEDULE

THE EXCISE (MANAGEMENT AND TARIFF)
REGULATIONS

(Section 122)

L.N. 2/1954
L.N. 63/1956
L.N. 20/1961
L.N. 55/1962
L.N. 32/1965
L.N. 21/1967 (E.A.C.)
L.N. 1/1967

PART I
PRELIMINARY PROVISIONS (reg 1)

1.    Citation

    These Regulations may be cited as the Excise (Management and Tariff) Regulations.

PART II
ADMINISTRATION (regs 2-7)

2.    Working days and hours

    (1) The working days of officers shall be all days except Sundays and public holidays.

    (2) Subject to paragraph (4) hereof, the hours of general attendance of officers for the service of the public on working days shall be as follows–

    (i)    For the receipt of duties and other revenue–

    (ii)    For other business–

    (3) The proper officer may grant applications for the attendance of officers on Sundays and public holidays or before or after the hours of general attendance on any working day.

    (4) The Commissioner-General may by notice exhibited at such place as he may consider most appropriate, vary the hours of general attendance of officers in order to meet the convenience of the licensee or the exigencies of the Excise.

3.    Applications for services outside hours of general attendance

    (1) Applications for services of an officer outside the hours of general attendance shall be made in writing by the licensee to the proper officer in the Form No. C.1 prescribed in the East African Customs Regulations, which, unless otherwise allowed by the proper officer in special circumstances, shall be submitted to him at least four hours before the services are required.

    (2) Every such application shall set out the nature and probable duration of such services, and shall contain an undertaking to pay all overtime fees which may be incurred unless the proper officer requires that the licensee shall deposit with him a sum sufficient to cover the fees.

4.    Fees to be paid to revenue

    All fees received by the proper officer from the applicant for service rendered by an officer outside the hours of general attendance shall be paid into Excise revenue.

5.    Remuneration to officers

    Officers who have given services to licensees outside the hours of general attendance will be remunerated at such rate and for such hours as the Commissioner-General may direct.

6.    Overtime fees

    Unless the Commissioner-General either generally or in any particular case otherwise allows, the following fees shall be paid by a licensee for the services of officers outside the hours of general attendance–

    Provided that–

    (a)    the time charged for fees shall be calculated to the last completed half-hour;

    (b)    for attendance on Sundays and public holidays there shall be a minimum charge for the services of any officer equal to three hours' attendance;

    (c)    if an officer is required to attend at premises outside the limits of his normal station, the licensee may, in the discretion of the proper officer, be required to provide the necessary transportation, or to pay, in addition to the fees for attendance, such amount for travelling expenses as the proper officer may consider reasonable.

7.    Division of charge

    When the services of an officer are required on account of more than one licensee during the same period of time the charge for the fees due shall be divided pro rata between the licensees concerned.

PART III
MANUFACTURE OF EXCISABLE GOODS (regs 8-9)

8.    Application for licence to manufacture

    (1) Application for a licence to manufacture excisable goods shall be made in the Form No. E.1, in duplicate, to the Commissioner-General, who shall forward the application to the appropriate Licensing Authority.

    (2) When the application has been approved by the Licensing Authority, and the Commissioner-General has approved the entry of premises made by the applicant in accordance with regulation 10, the applicant shall–

    (a)    pay the licence fee of twenty shillings; and

    (b)    furnish such security as the Commissioner-General may require in the Form No. E.B.1 or Form E.B.3 as appropriate.

    (3) The licence shall be in the Form No. E.2.

9.    Transfer of licence

    (1) Any licensee who wishes–

    (a)    to transfer his licence to any other person;

    (b)    to transfer his factory to any other place;

    (c)    to manufacture another class of excisable goods in his factory on his ceasing to manufacture in such factory the class of excisable goods specified in the licence,

shall make application in the Form No. E.3, in duplicate, to the Commissioner-General, who shall forward the application to the appropriate Licensing Authority.

    (2) The fee for the transfer of a licence from a licensee to any other person shall be twenty shillings.

PART IV
CONTROL OF MANUFACTURE (regs 10-46)

Entry of Premises and Plant (reg 10)

10.    Entry of premises and plant

    (1) When the application for a licence has been approved by the Licensing Authority the applicant shall furnish the Commissioner-General with–

    (a)    an entry in the Form No. E.4, in duplicate, in which the applicant shall declare the particulars of his factory required by section 18(1) of the Act;

    (b)    a plan, in duplicate, of each building, room or place to which the application for a licence relates and the situation of such building, room or place in relation to other buildings, rooms or places in the vicinity;

    (c)    specification and particulars, in duplicate, of each item of plant to be used in the manufacture, preparation for sale, or storage, or materials or excisable goods.

    (2) Where the application is for the renewal of a licence and there have not been any alterations in the buildings, rooms, places or items of plant since the issue of the previous licence, such details need not be furnished.

Provisions relating to the Manufacture of Beer (regs 11-17)

11.    Brewing book

    The brewing book shall be in the Form No. E.5.

12.    Declaration of brands of beer

    (1) No brewer shall bottle or otherwise pack any beer for sale unless–

    (a)    he has made a declaration in writing to the Commissioner-General in respect thereof in such form and containing such particulars as the Commissioner-General may require; and

    (b)    the Commissioner-General has approved the prescribed number of litres per container of beer.

    (2) In this regulation–

    "container" means any case, carton or other container in which bottled or canned beer is packed or any keg, drum or cask containing beer for subsequent sale;

    "prescribed litres" means the litres prescribed in writing to the Commissioner-General.

13.    Production accounts

    Every brewer shall, at the close of business each day and within fifteen days after the end of every month or, in both case, within such longer period of time as may be allowed by the proper officer and in such form as the Commissioner-General may require–

    (a)    prepare an account of the production of beer bottled or packed for sale on that day; and

    (b)    prepare and submit to the proper officer a monthly production summary in respect of that month.

14.    Removal of beer in bulk

    No person shall transfer any beer in bulk to another brewery or licensed premises for bottling or filling unless prior notice thereof has been given in the brewing book at least twenty-four hours before such transfer is made. A brewer shall maintain a record of such transfers in such form as the Commissioner-General may require.

15.    Bond Security

    The Commissioner-General may require a brewer to provide security in the Form E.B.4 for the purpose of securing the duty payable on beer being transferred in bulk to another brewery or licensed premises and on which duty has not been paid.

16.    Monthly Excise Account

    A monthly excise account, in triplicate, in the Form E.10 shall be submitted by the brewer to the proper officer in accordance with section 47 of the Act. A copy of the monthly production account shall accompany the excise account.

17.    Refund due on Excise Account

    Any refund of duty due to a brewer, after adjusting the monthly excise account by deducting the payment of duty made in accordance with section 47(2) of the Act shall be made on the form E.13.

Provisions relating to the Manufacture of Excisable Goods other than Beer (regs 18-46)

18.    Stock book

    The stock book referred to in section 31 of the Act for excisable goods other than matches shall be in the Form No. E.6, or such other form as the Commissioner-General may approve, and for matches in the Form No. E.7.

19.    Interpretation

    In this head of this Part, except where the context otherwise requires–

    "container" means any tin, box, or other immediate container in which manufactured tobacco, cigarettes or matches are packed for sale;

    "prescribed weight" in relation to manufactured tobacco means the maximum weight specified in any of the categories of manufactured tobacco which are permitted to be packed in a container and offered for sale in accordance with regulation 21;

    "licensee" means a licensee other than a brewer.

20.    Declaration of brands of manufactured tobacco

    A licensee shall not manufacture any tobacco until–

    (a)    he has made a declaration in writing to the Commissioner-General in respect thereof in such form and containing such particulars as the Commissioner-General may require; and

    (b)    the Commissioner-General has approved the declaration.

21.    Categories into which manufactured tobacco may be packed

    (1) No container of tobacco manufactured in the Partner States may be packed or offered for sale unless the weight of the tobacco packed therein falls within one of the following categories–

    Category A – Not exceeding 3/8 oz.

    Category B – Exceeding 3/8 oz. but not exceeding 3/8 oz.

    Category C – Exceeding 1 oz. but not exceeding 1½ oz.

    Category D – Exceeding 1¾ oz. but not exceeding 2 oz.

    Category E – Exceeding 2 oz. but not exceeding 3 oz.

    Category F – Exceeding 3 oz. but not exceeding 4 oz.

    Category G – Exceeding 4 oz. but not exceeding 8 oz.

    Category H – Exceeding ¾ oz. but not exceeding 1 oz.

    Category I – Exceeding 1½ oz. but not exceeding 1¾ oz.

    (2) Notwithstanding paragraph (1), a licensee may, with the prior authority of the Commissioner-General, pack and offer for sale manufacture tobacco which does not comply with the aforesaid provisions if–

    (a)    the tobacco is intended solely for export; or

    (b)    the tobacco is subject to any remission, rebate or refund of excise duty in accordance with the provisions of any law for the time being in force in the Partner States.

    (3) Manufactured tobacco packed or offered for sale under paragraph (2) shall be so declared in the monthly Excise Account render in accordance with regulation 44.

    (4) The Authority may by notice in the Gazette amend any of the categories specified in paragraph (1).

22.    Conditions affecting containers of manufactured tobacco

    No person shall remove, or cause, or allow to be removed, to or from the stock room, any manufactured tobacco unless–

    (a)    such tobacco is securely enclosed in an unbroken container; and

    (b)    the container has printed thereon the name of the manufacturer and the place of manufacture, or such other trade mark or description as will identify the manufacturer of the tobacco packed in such container:

    Provided that in the case of tobacco to which regulation 21(2) applies, such tobacco shall not be removed from the stock room except with the prior authority of the Commissioner-General and subject to such conditions as he may impose.

23.    Declaration of brands of cigarettes

    A licensee shall not manufacture any cigarettes until–

    (a)    he has made a declaration in writing to the Commissioner-General in respect thereof in such form and containing such particulars as the Commissioner-General may require; and

    (b)    the Commissioner-General has approved the declaration and prescribed the weight of the cigarettes:

    Provided that, subject to such conditions as he may impose, the Commissioner-General may authorise any licensee to carry out experimental operations.

24.    Packing and offering for sale of cigarettes

    (1) No container of cigarettes manufactured in the Partner States may be packed or offered for sale unless it contains cigarettes in respect of which a declaration has been made and approved and the weight has been prescribed in accordance with regulation 23.

    (2) The cigarettes contained in any one container shall be uniform in size.

25.    Cigarettes for export and subject to rebate

    Notwithstanding regulation 23 a licensee may with the prior authority of the Commissioner-General pack and offer for sale any cigarettes which are–

    (a)    intended solely for export; or

    (b)    subject to any remission, rebate or refund of excise duty in accordance with the provisions of any law for the time being in force in the partner States,

and such cigarettes shall be so declared in the monthly excise account, rendered in accordance with regulation 44.

26.    Conditions affecting containers of cigarettes

    No person shall remove, or cause, or allow to be removed, to or from a stock room, any cigarettes unless–

    (a)    such cigarettes are securely enclosed in an unbroken container;

    (b)    such cigarettes comply with the declaration made in respect thereof in accordance with regulation 23(a); and

    (c)    the container has printed thereon the name of the manufacturer and the place of manufacture, or such other trade mark or description as will identify the manufacturer of the cigarettes packed in such container:

    Provided that cigarettes, to which regulation 25 applies, shall not be removed from the stock room except with the prior authority of the Commissioner-General and subject to such further conditions as he may impose.

27.    Operations account

    The operations account which the licensee may be required to keep in accordance with section 33 of the Act shall be in the Form No. E.8 or such other form as the Commissioner-General may approve. Entries in the operations account in respect of manufactured tobacco and cigarettes shall be related to the number of containers of each prescribed weight and any other weight permitted by the Commissioner-General in accordance with regulation 21(2) or regulation 25.

28.    Conditions affecting removal of containers of excisable goods to or from stock room

    No person shall remove, or cause or allow to be removed, to or from the stock room any container of excisable goods unless the weight or quantity of excisable goods packed therein has been approved by the Commissioner-General.

29.    Contravention of Regulations

    Any person who contravenes any of the provisions of regulations 20 to 28 inclusive shall be guilty of an offence.

30.    Packing and marking of wine

    (1) No person shall remove, or cause, or allow to be removed, to or from the stock room any wine unless–

    (a)    such wine is packed in securely closed bottles, or other immediate containers approved by the Commissioner-General, of uniform size;

    (b)    the bottle or other immediate container has printed on its main label the name of the manufacturer and the place of manufacture.

    (2) If any wine contains any imported wine which has been mixed therewith the manufacturer shall declare on the main label of each bottle or other immediate container the quantity of imported wine expressed as a percentage of the total quantity of wine in each bottle or other immediate container.

    (3) The quantities of wine to be recorded in the stock book (Form E.6) and other required to be kept by the manufacturer shall be expressed in litres and factions thereof and related to the number of bottles and cases or other approved containers.

31.    Operations account

    (1) Every wine manufacturer shall, if the Commissioner-General by notice in writing so requires, keep an operations account in a form approved by the Commissioner-General and shall enter therein such particulars of his manufacturing operations as may be required.

    (2) Every wine manufacturer shall, at the end of each month, and at any other time as may be required by the proper officer, balance such operations account so as to show an analysis of the quantities of wine of the various brands manufactured during that month.

32.    Fortifications of wine

    (1) Only spirits distilled in East Africa may be used by a wine manufacturer for the fortification of wine manufactured by him in his factory and the wine manufacturer shall obtain such spirits direct from the distiller who distilled them.

    (2) Spirits for use in the fortification of wine shall be stored in a secure place entered for the purpose and approved by the Commissioner-General and the spirits shall only be delivered therefrom for the purpose of fortifying wine in the factory.

    (3) The wine manufacturer shall keep a record in such form as the Commissioner-General may approve in which the manufacturer shall enter details of the quantities and strengths of the spirits he receives and delivers for fortifying operations.

    (4) The record referred to in paragraph (3) and the stock of spirits shall be made available for inspection by the proper officer at any time.

    (5) A wine manufacturer who fortifies any wine manufactured by him with spirits shall keep a fortifying operations register in a form approved by the Commissioner-General in which he shall record separately for each operation the quantity and strength of the spirits, and the quantity and type of wine used in each operation together with the quantity and strength in degrees of proof of the mixture produced related to the number of bottles or other approved containers.

33.    Mixing wine with imported wine

    (1) Imported wine may not be mixed by a wine manufacturer with wine manufactured by him in his factory in a proportion exceeding 15 litres of imported wine to every 100 litres of wine.

    (2) A wine manufacturer who wishes to mix with wine manufactured by him in his factory any imported wine shall–

    (a)    produce in respect of each consignment of imported wine brought to his factory for that purpose evidence to the satisfaction of the proper officer that the correct duties of customs have been paid thereon;

    (b)    store the imported wine separately in a secure place in his factory entered for the purpose and approved by the Commissioner-General;

    (c)    keep a record in such form as the Commissioner-General may approve of the receipts of imported wine into his factory and deliveries thereof for mixing operations;

    (d)    permit the proper officer to examine the stock of imported wine and the record kept in accordance with paragraph (c) at any time;

    (e)    keep a mixing operations account in a form approved by the Commissioner-General in which he shall record separately for each mixing operation details of the quantities and types of imported wine and his wine used, the total quantity of the mixture produced related to the number of bottles or other approved containers and the quantity of imported wine in the mixture expressed as a percentage of the total quantity of the mixture.

34.    Contravention of Regulations

    Any person who contravenes any of the provisions of regulations 30 to 33 inclusive shall be guilty of an offence.

35.    Books to be kept by match manufacturer

    Every person licensed to manufacture matches shall keep–

    (a)    an account in a packing book in a form approved by the Commissioner-General; and

    (b)    a stock book in the Form No. E.7.

36.    Packing book for matches

    (1) The licensee shall each day enter in the packing book an account of–

    (a)    all matches manufactured in his factory each day;

    (b)    the date on which the matches are packed into the containers;

    (c)    the number of gross of the containers packed, classified according to the number of matches in each container;

    (d)    such further particulars as the proper officer may require.

    (3) The licensee shall keep the packing book in some part of the factory so that it shall at all times be available for inspection by an officer.

37.    Matches not to be removed

    (1) No person shall remove any matches from a factory until an account thereof has been duly entered in the packing book.

    (2) Any person who contravenes this regulation shall be guilty of an offence.

38.    Stock book for matches

    (1) The licensee shall enter in the stock book daily, and at such other times as may be required by the proper officer, full particulars of–

    (a)    all matches packed into cases in which they are to be deposited in the stock room; and

    (b)    the separate quantities of any matches to be delivered from the stock room, with the date of manufacture and delivery, before they are so delivered.

    (2) The licensee shall balance the account in the stock book at the end of each month.

39.    Marking of packages containing matches

    The licensee shall, if the Commissioner-General so requires, mark–

    (a) each package in which matches are packed with–

        (i)    the number of containers in each packet;

        (ii)    the number of packets in each package; and

    (b)    each case with–

        (i)    the number of packages therein;

        (ii)    the gross number of the containers therein;

        (iii)    a factory number or distinguishing letters.

40.    Provisions of secure compartment for matches

    If the Commissioner-General so requires the licensee of a factory in which matches are manufactured shall provide in the factory, to the satisfaction of the Commissioner-General, a secure compartment partitioned off from the rest of the factory for the storing of matches in containers, packets or packages which have not been packed in cases and deposited int he stock room before the close of the day.

41.    Construction of secure compartment for matches

    The secure compartment shall be so constructed that it can be locked by a responsible employee of the licensee and, if necessary, by the proper officer.

42.    Removal of matches to secure compartment

    Where the licensee is required to provide a secure compartment, he shall at the close of each day remove to the secure compartment all matches which are in containers, packets or partly filled packages, which have not been packed into cases and deposited in the stock room.

43.    Stowage and production of matches

    All matches in the secure compartment shall–

    (a)    be arranged and stowed in such a manner as to allow any officer easy access thereto; and

    (b)    be produced, on demand, to any officer.

44.    Monthly excise account

    A monthly Excise Account, in duplicate, in the Form No. E.9 shall accompany the transcript required to be submitted by the licensee in accordance with section 33(2).

45.    Marking of excisable goods

    Where any excisable goods are manufactured for export or are subject to a remission, rebate or refund of excise duty in accordance with the provisions of any law for the time being in force in the Partner States and such goods are packed in a container which has printed thereon a trade mark or description under which such goods are offered for sale in the Partner States, then such container, and the excisable goods packed in such container, shall, if the Commissioner-General so requires, be marked in a manner approved by the Commissioner-General which will enable such goods to be distinguished from goods offered for sale in the Partner States.

46.    Delivery of certain excisable goods from stock room

    (1) Subject to paragraph 2, no person shall deliver, or cause, or allow to be delivered from a stock room any excisable goods except during the following hours–

    (2) Upon application being made in writing by a licensee and submitted to the proper officer (unless otherwise allowed by him in special circumstances) not less than four hours before the desired extension of hours, the proper officer may permit delivery of excisable goods from the stock room at such hours outside those specified in paragraph (1) as he may approve in writing.

PART V
TRANSFER OF EXCISABLE GOODS (reg 47)

47.    Transfer of excisable goods

    Where any person desires to transfer excisable goods from one Partner State to another Partner State (hereinafter referred to as the despatching State and the receiving State respectively) and the duty in force on the goods on entering the receiving State is different from that in force in the despatching State then–

    (a)    if the rate of duty in force on the goods in the receiving State is greater than that in force in the despatching State, the transferor of the goods shall, before transferring the goods, pay to the proper officer in the despatching State the additional amount of duty;

    (b)    if the rate of duty in force on the goods in the receiving State is less than that in force in the despatching State, the proper officer in the despatching State may on production of documentary evidence to his satisfaction of transfer of the goods, refund the difference in duty.

PART VI
REMISSION, REBATE AND REFUND (regs 48-57)

48.    Remission, rebate or refund to privileged persons

    A claim for a remission or rebate of the duty charged or due or a refund of the duty paid on any excisable goods supplied by a licensee to a person entitled to such goods free, or at a reduced rate, of duty shall be made, in duplicate, in the Form No. E.1 in the case of excisable goods other than beer, or in the Form No. E.12, in the case of beer, and shall be accompanied by such documentary evidence of delivery to, or receipt by, the person so entitled as the proper officer may require.

49.    Excisable goods destroyed by fire or unavoidable cause

    (1) A remission of the duty charged or due, or a refund of the duty paid, on any excisable goods which have been destroyed by accidental fire or other unavoidable cause while in any building, room or place which has been entered in accordance with the Act and which is in the factory in which the goods were manufactured, shall not be allowed unless–

    (a)    while the destruction of the goods is taking place, or immediately thereafter, the licensee notifies the proper officer and within twenty-four hours of the destruction of the goods, or such further period as the proper officer may allow, furnishes him with the particulars in writing of the goods which were destroyed;

    (b)    the licensee furnishes proof to the satisfaction of the proper officer of the quantity and value of the goods in respect of which a claim is made and, in the case of beer, of the original gravity of the beer, or in the case of blended or diluted beer, the proportions and original gravities of the beers of which the blend or dilution is composed;

    (c)    the licensee retains for examination by the proper officer any residue or damaged portion of the goods in respect of which a claim is made.

    (2) A claim for a remission or refund of excise duty shall be made, in duplicate, in the Form No. E.11 in the case of excisable goods other than beer, or in the Form No. E.12 in the case of beer.

50.    Excisable goods destroyed under supervision

    A claim for a remission of the duty charged or due, or a refund of the duty paid, on excisable goods which have been destroyed by the licensee under the supervision of a proper officer prior to their leaving any building, room, or place which has been entered in accordance with the Act and which is in the factory in which the goods were manufactured shall be made, in duplicate, in the Form No. E.11. in the case of excisable goods other than beer, or in the Form No. E.12 in the case of beer.

51.    Remission or refund on exportation or shipment as stores

    (1) A claim for a remission of the duty charged or due, or a refund of the duty paid, on any excisable goods (other than beer) exported, or shipped for use as stores, shall not be allowed unless–

    (a)    prior to exportation, or shipment for use as stores, the goods are entered, in quadruplicate, in the Form No. C.31 or Form No. C.50 in the case of tobacco, cigars or cigarettes which contain imported leaf tobacco, prescribed in the East African Customs Regulations, and the licensee gives not thereon in writing of his intention to claim a remission or refund of duty on the goods entered in the export entry;

    (b)    the undermentioned particulars are declared in the export entry–

        (i)    the place where the goods were manufactured;

        (ii)    the date of manufacture;

        (iii)    the amount of the remission or refund of excise duty claimed; and

        (iv)    in the case of tobacco, cigars or cigarettes which contain imported leaf tobacco, the weight of such tobacco and the date on which the leaf was entered for home consumption;

    (c)    the goods are produced to an officer of Customs before exportation or shipment for use as stores;

    (d)    the quadruplicate copy of the export entry, duly certified by the proper officer, that the goods have been exported, or shipped for use as stores, is attached to the claim for a remission or refund;

    (e)    proof of landing at the port or place of destination declared in the export entry is produced to the proper officer if he so requires;

    (f)    in respect of the goods on which a claim is made, proof to the satisfaction of the proper officer is produced that the full duty thereon has been charged or become due in the case of a claim for a remission or has been paid in the case of a claim for a refund.

    (2) A claim for a remission of the duty charged or due, or a refund of the duty paid on beer exported, or shipped for use as stores, shall not be allowed unless–

    (a)    prior to exportation, or shipment for use as stores, the beer is entered, in quadruplicate, in the Form No. C.31 prescribed in the East African Customs Regulations and the licensee gives notice thereon of his intention to claim a remission or refund of duty on the beer entered in the export entry;

    (b)    the undermentioned particulars are declared in the export entry–

        (i)    the place where the beer was brewed;

        (ii)    the date of brewing;

        (iii)    the original gravity of the beer or the particulars of blended or diluted beer;

        (iv)    the date and place of bottling or packing;

        (v)    the amount of the remission or refund of duty claimed;

    (c)    the licensee complies with subparagraphs (c), (d), (e) and (f) of paragraph (1).

    (3) A claim for a remission or refund of duty shall be made in duplicate in the Form No. E.11 in the case of excisable goods other than beer, or in the Form No. E.12 in the case of beer.

52.    Refund of duty paid in error

    A claim for a refund of duty which has been paid in error shall be made in the Form No. E.13, in duplicate.

53.    Beer spoilt before delivery

    Where the brewer of any beer which has become spoilt or unfit for use by reason of any accident before it has been delivered to another person claims a remission or rebate of any duty payable, or a refund of any duty paid, thereon, he shall deliver to the proper officer E.14. a declaration in the Form No. E.14, giving the following particulars–

    (a)    the quantity and description of the beer in respect of which the declaration is made;

    (b)    the date on which the beer was brewed, and if it was removed from the entered premises of the licensee, the date on which it was so removed; and the original gravity of the beer as brewed, or, in the case of blended or diluted beer, the proportions and the original gravities of the beers of which the blend or dilution is composed; and

    (c)    a description of the receptacles in which the beer was contained, and if it was removed from the entered premises of the licensee, the place in which it was stored during the period between the date on which it was removed and the date of the declaration, together with the distinguishing marks of the aforesaid containers,

and containing the following declarations–

    (d)    that the beer accidentally became spoilt or otherwise unfit for use;

    (e)    that no substance, other than findings for the purpose of clarification, was added to the beer during the period aforesaid;

    (f)    that no part of the beer consists of waste beer; and

    (g)    if the beer was removed from the entered premises of the licensee, that it was not during the period aforesaid removed from the receptacles in which it was contained at the date of its removal from the premises otherwise than for the purpose of bottling.

54.    Beer spoilt after delivery

    Where an application has been made for a remission or rebate of any duty payable, or a refund of any duty paid, on any beer which has been returned to the brewer by or from another person, hereinafter referred to as the "purchaser", as having become accidentally spoilt or unfit for use, the brewer shall produce the beer to the proper officer in the receptacles in which it was so returned.

55.    Spoilt beer returned by a purchaser

    (1) Where beer, other than beer which has been exported or shipped for use as sites, is returned, the brewer shall deliver to the proper officer a declaration, in duplicate, in the Form No. E.15 or No. E.16, as the case may be, by the purchaser giving the following particulars–

    (a)    the quantity and description of the beer in respect of which the declaration is made;

    (b)    the name and address of the brewer by whom the beer received by the purchaser was brewed;

    (c)    the date on which the beer was received by the purchaser;

    (d)    a description of the receptacles in which the beer was contained when delivered to the purchaser, and, unless the beer has been bottled by the purchaser, the distinguishing marks of such receptacles,

and containing the following declarations–

    (e)    that the beer was not, while in possession of the purchaser, removed from the receptacles in which it was received, otherwise than for the purpose of bottling;

    (f)    that the beer accidentally became spoilt or otherwise unfit for use;

    (g)    that no substance, other than findings for the purpose of clarification, was added to the beer while in the possession of the purchaser; and

    (h)    that no part of the beer returned by the purchaser consists of waste beer or bottoms other than bottoms forming naturally in the beer in the cask in which it was returned.

    (2) In addition thereto, the brewer shall deliver to the proper officer a declaration in the Form No. E.17, in duplicate, giving the following particulars–

    (a)    the date on which the beer was brewed;

    (b)    the date on which it was removed from the entered premises where it was brewed;

    (c)    the original gravity of the beer as brewed, or, in the case of blended or diluted beer, the proportions and original gravities of the beers of which the blend or dilution is composed;

    (d)    the date and place of bottling or packing.

56.    Spoilt beer returned and re-imported after exportation

    Where beer which has been exported or shipped for use as stores, is returned, the brewer shall deliver to the proper officer a declaration in the Form No. E.18, in duplicate, that the beer has been re-imported and giving the following particulars–

    (a)    the quantity and description of the beer in respect of which the declaration is made, and the distinguishing marks of the receptacles in which it is returned;

    (b)    the date on which the beer was brewed; the date on which it was removed from the entered premises where it was brewed, the original gravity of the beer as brewed, or, in the case of blended or diluted beer, the proportions and original gravities of the beers of which the blend or dilution is composed;

    (c)    the name and address of the purchaser; and

    (d)    the date and port or place of re-importation, and the name or number of the importing vehicle, aircraft or ship,

and containing the following declarations–

    (e)    that the beer was brewed by him and accidentally became spoilt or otherwise unfit for use while in the possession of the purchaser;

    (f)    that no substances, other than findings for the purpose of clarification, was added to the beer while in the possession of the purchaser; and

    (g)    that to the best of his knowledge and belief no part of the beer consists of waste beer.

57.    Inspection of books, etc.

    Every person by whom a claim for remission, rebate or refund of duty charged or paid on spoilt beer has been made shall, on demand, allow any officer to inspect and take extracts from any of the books kept by him for the purpose of his business which the officer requires to take extracts from or to inspect for the purpose of satisfying himself as to the correctness of any statement made by the claimant in any declaration submitted to an officer.

PART VII
EXCISE AGENTS (regs 58-62)

58.    Application for licence

    Application for a licence as an Excise agent shall be made to the proper officer in writing, and the licence shall be in the Form No. E.19.

59.    Fee to be paid and security furnished

    When the application has been approved, the applicant shall–

    (a)    pay the licence fee of twenty shillings; and

    (b)    furnish security in the Form No. E.B.2 in such sum as the Commissioner-General may require.

60.    Expiry of licences

    All licences shall expire on 31st December next in each year but shall be renewable in the discretion of the Commissioner-General on payment of the licence fee prescribed under regulation 59(a).

61.    Penalty for acting without licence

    Any person who in any way acts as, or claims to be, an Excise agent without having a valid licence shall be guilty of an offence and liable to a fine not exceeding five hundred shillings.

62.    Suspension, etc., of licences

    (1) The Commissioner-General may refuse to issue a licence without assigning reason or may, by order, suspend, revoke, or refuse to renew any such licence on the ground that the applicant or holder has been guilty of an offence under the Customs or Excise laws or has been convicted of an offence involving dishonesty or fraud, or for any other reason that he may think fit.

    (2) A copy of the order shall be delivered to the agent or left at his usual place of abode or business.

    (3) The agent may appeal to the Authority against such order, but if no appeal is lodged within one month of the delivery of the order, or if no such appeal, the order is confirmed by the Authority, the licence shall be void.

PART VIII
SETTLEMENT OF CASES BY THE COMMISSIONER-GENERAL (reg 63)

63.    Request to Commissioner-General

    The written request by a person that a contravention of the Excise laws be dealt with by the Commissioner-General under the provisions of Part XII of the Act shall be in accordance with the Form E.20.

PART IX
MISCELLANEOUS PROVISIONS (regs 64-77)

64.    Seizure notice

    The notice of seizure of any vessel, vehicle, excisable goods, materials, plant, animal or other thing shall be in the Form No. E.21.

65.    Samples

    Only such samples shall be taken as are considered necessary by the proper officer.

66.    Samples may be retained

    Samples taken for analysis are not returnable and a receipt shall, on demand, be given therefor by the proper officer. Other samples may be returned on application by the owner.

67.    Notice of sale

    Public notice by advertisement as the Commissioner-General; may see fit except in the cases of perishable goods or living animals, and by notice posted in a conspicuous place at the Excise Officer at the port or place where such is held, shall be given of all sales by the Excise.

68.    Conditions of sale

    (1) The sale of goods by the Excise may be by auction or by tender.

    (2) No bid or tender shall necessarily be accepted and should there be any discrepancy between the quantity stated in the sale list and the actual quantity available, the Excise shall not be bound to deliver more than the quantity available for delivery.

    (3) The purchase money shall be paid on the acceptance of the bid or tender.

69.    Surplus proceeds of sale

    Any person entitled to receive the balance, if any, of the proceeds of an Excise sale shall within twelve months from the date of the sale make application therefor to the proper officer in the Form No. E.22 and shall produce therewith to the satisfaction of such officer proof of his title to such balance.

70.    Application for licence for vehicle

    (1) An application for a licence for a vehicle to be used for the conveyance of any excisable goods (other than beer) to the stock room of the licensee shall be made to the proper officer in the Form No. E.23 in duplicate.

    (2) All such licences shall expire on 31st December next in each year but shall be renewable in the discretion of the Commissioner-General.

71.    Vessel to be used for conveying goods subject to remission, etc.

    (1) Save with the written permission of the proper officer, no vessel shall be used for the conveyance of any excisable goods on which a remission, rebate or refund of excise duty has been claimed unless such vessel is licensed under the East African Customs Regulations.

    (2) Any person who contravenes this regulation shall be guilty of an offence.

72.    Forms

    Where any reference is made in these Regulations to the number of a form it shall, unless otherwise stated, be construed as a reference to the form bearing that number in the Schedule hereto.

73.    Particulars on forms

    Where in any Excise form or other document a person is required to furnish certain particulars, such particulars shall be printed, typed or written thereon indelibly and legibly, and every alteration in such form or document shall be made in such a manner as to leave the error as well as the alteration legible. Every such alteration shall be initialled and dated by the person making it.

74.    Incorrect form may not be accepted

    An officer may refuse to accept or to act upon any form or other document submitted to him unless the requirements of the Excise laws in relation thereto have been duly observed.

75.    Amendment of forms

    The Commissioner-General may, by order published in the Gazette–

    (a)    amend any form in the Schedule to these Regulations;

    (b)    specify the form of any other document required or authorised for the purposes of the Excise laws.

76.    Fees for services to the public

    The following services may be performed or certificates issued or given by the Excise for the public for which the following fees shall be paid–

77.    Penalty

    Any person guilty of an offence under these Regulations for which no specific penalty is provided shall be liable to a fine not exceeding two thousand shillings.

SCHEDULE
FORMS

    Form No.

    E.1    Application for a licence to manufacture excisable goods.

    E.2    Licence to manufacture excisable goods.

    E.3    Application for the transfer of an Excise licence.

    E.4    Entry of premises, vessels, etc.

    E.5    Brewing Book.

    E.6    Stock Book (Other).

    E.7    Stock Book (Matches).

    E.8    Operations account.

    E.9    Excise account.

    E.10    Excise account only – Beer.

    E.11    Declaration and claim – Excisable goods other than beer.

    E.12    Declaration and claim – Beer.

    E.13    Claim for a refund of Excise Duty paid in error.

    E.14    Claim for a remission/rebate/refund of Excise Duty on and declaration in respect of spoilt beer which has not been delivered by the brewer to another person.

    E.15    Declaration by the purchaser in respect of beer which has been returned to the brewer as spoilt or unfit for use.

    E.16    Declaration by the purchaser in respect of beer which has been decanted from bottles into casks and returned to the brewer as spoilt or unfit for use.

    E.17    Declaration by the brewer in accordance with regulation 55.

    E.18    Claim for a refund of Excise Duty on and declaration in respect of spoilt beer which has been exported or shipped for use as stores and returned to the Partner States.

    E.19    Excise agent's licence.

    E.20    Request for settlement of case under Part XII.

    E.21    Notice of seizure.

    E.22    Application for payment of proceeds of sale of goods.

    E.23    Application for a licence for a vehicle under regulation 70.

BONDS

    Form No.

    E.B.1.    Bond for the payment of Excise duties on goods other than beer.

    E.B.2.    Bond for an Excise agent.

    E.B.3.    Bond for the payment of Excise Duty on beer.

    E.B.4.    Bond for the payment of Excise Duty on beer transferred in bulk.

(No. E.1)
APPLICATION FOR A LICENCE TO MANUFACTURE EXCISABLE GOODS

(In Duplicate)

(No. E.2)
LICENCE TO MANUFACTURE EXCISABLE GOODS

(No. E.3)
APPLICATION FOR THE TRANSFER OF AN EXCISE LICENCE

(In Duplicate)

(No. E.4)
ENTRY OF PREMISES, VESSELS, ETC.

(In Duplicate)

(No. E.5)
BREWING BOOK

(No. E.6)
STOCK BOOK (OTHER)

(No. E.7)
STOCK BOOK (MATCHES)

(No. E.8)
OPERATIONS ACCOUNT

(No. E.9)
EXCISE ACCOUNT

For the month of ................... 20........

(In Duplicate)

(No. E.10)
EXCISE ACCOUNT: BEER ONLY

(In Triplicate)

For the month of ................... 20........

(No. E.11)
DECLARATION AND CLAIM - EXCISABLE GOODS OTHER THAN BEER

(In Duplicate)

(No. E.12)
DECLARATION AND CLAIM – BEER

(In Duplicate)

(No. E.13)
CLAIM FOR A REFUND OF EXCISE DUTY PAID IN ERROR

(In Duplicate)

(No. E.14)
CLAIM FOR A REMISSION/REBATE/REFUND OF EXCISE DUTY ON AND DECLARATION IN RESPECT OF SPOILT BEER WHICH HAS NOT BEEN DELIVERED BY THE BREWER TO ANOTHER PERSON

(In Duplicate)

(No. E.15)
DECLARATION BY THE PURCHASER IN RESPECT OF BEER WHICH HAS BEEN RETURNED TO THE BREWER AS SPOILT OF UNFIT FOR USE

(In Duplicate)

(No. E.16)
DECLARATION BY THE PURCHASER IN RESPECT OF BEER WHICH HAS BEEN DECANTED FROM BOTTLES INTO CASKS AND RETURNED TO THE BREWER AS SPOILT OR UNFIT FOR USE

(In Duplicate)

(No. E.17)
DECLARATION BY THE BREWER IN ACCORDANCE WITH REGULATION 55

(In Duplicate)

(No. E.18)
CLAIM FOR A REFUND OF EXCISE DUTY ON AND DECLARATION IN RESPECT OF SPOILT BEER WHICH HAS BEEN EXPORTED OR SHIPPED FOR USE AS STORES AND RETURNED TO THE PARTNER STATES

(In Duplicate)

(No. E.19)
EXCISE AGENT'S LICENCE

(No. E.20)
REQUEST FOR SETTLEMENT OF CASE UNDER PART XII

(No. E.21)
NOTICE OF SEIZURE

(No. E.22)
APPLICATION FOR PAYMENT OF PROCEEDS OF SALE OF GOODS

(No. E.23)
APPLICATION FOR A LICENCE FOR A VEHICLE UNDER REGULATION 70

(In Duplicate)

(No. E.B.1)
BOND FOR THE PAYMENT OF EXCISE DUTIES ON GOODS OTHER THAN BEER

(No. E.B.2)
BOND FOR AN EXCISE AGENT

(No. E.B.3)
BOND FOR THE PAYMENT OF EXCISE DUTY ON BEER

(No. E.B.4)
BOND FOR THE PAYMENT OF EXCISE DUTY ON BEER TRANSFERRED IN BULK

THE EXCISE (SPIRITS) REGULATIONS

ARRANGEMENT OF REGULATIONS

    Regulation

Title

PART I
PRELIMINARY PROVISIONS

    1.    Citation.

    2.    Penalty.

PART II
GENERAL PROVISIONS

Applications

    3.    Application for licence.

    4.    Approval of processes.

    5.    Approval of entry of premises.

    6.    Renewal of licence.

    7.    Transfer of licence.

Factories, Processes and Plants

    8.    Distiller who is rectifier or denaturer.

    9.    Placing of vessels and utensils.

    10.    Securing of premises and plant.

    11.    Restriction on variation of process and alteration of plant.

    12.    Plant not to be so made as to permit use in manner other than as approved.

    13.    Definition of "licensee".

PART III
DISTILLERS

    14.    Placing of vessels and pipes; painting of pipes.

    15.    Restriction on use and possession of certain materials.

    16.    Conditions governing removal of sugar and molasses from store.

    17.    Distiller to give notice of intention to brew wort.

    18.    Distilling periods.

    19.    Distiller to give notice of intention to mash or brew.

    20.    Distiller to make declaration on completing collection of wort.

    21.    Restriction on addition of yeast, etc., to wort or wash.

    22.    Distiller to give notice before making bub, etc.

    23.    Distiller to make declaration before removing wash from a fermenting back.

    24.    Conditions governing mixing of wort or wash.

    25.    Restriction on disposing of wash.

    26.    Distiller not to possess certain wort or wash.

    27.    Ascertainment of gravity of wort or wash.

    28.    Conditions governing disposal of feints, etc.

    29.    Distiller to furnish return at end of distilling period.

    30.    Removal and warehousing of spirits.

    31.    Receivers or vats used for storage of certain spirits.

    32.    Delivery of spirits from a distillery.

    33.    Racking of spirits.

    34.    Control applied to distiller's warehouse.

    35.    Distiller to empty worm tubs, etc., for examination.

    36.    Removal of spirits to another distillery.

    37.    Prohibition of return of spirits to distillery.

    38.    Application of Part to spirits manufactured other than by distillation of a fermented liquor.

PART IV
RECTIFIERS

    39.    Restrictions on rectifier.

    40.    Rectifier ceasing to carry on trade.

    41.    Marking of casks and containers.

    42.    Locking of still or steam pipe.

    43.    Unlocking of still.

    44.    Further notice of readiness for locking of still.

    45.    Charging of still.

    46.    Time within which still to be worked off.

    47.    Restrictions on working of still.

    48.    Hours when still not to be used.

    49.    Rectifier to permit officer to sample contents of still.

    50.    Conditions governing receipt of spirits.

    51.    Notice of intention to deposit spirits in bonded warehouse.

    52.    Rectifier to permit officer to take account of spirits in stock; stock book.

    53.    Power of Commissioner-General to specify vessels, etc., conditions to ensure excise control and records to be kept.

PART V
DENATURERS

    54.    Restrictions on spirits for denaturing.

    55.    Denaturer ceasing to carry on trade.

    56.    Substances and formula for denaturing.

    57.    Denaturants to conform to conditions.

    58.    Mixing rooms.

    59.    Store rooms.

    60.    Conveying of spirits for denaturing.

    62.    Placing of spirits in vat or tank.

    61.    Interference with spirits conveyed for denaturing.

    63.    Approval of proper officer to denaturing operation.

    64.    Placing of denaturants in mixing vat.

    65.    Prohibition on adding substances other than denaturants.

    66.    Storage of denaturants.

    67.    Account of spirits to be kept by denaturer.

PART VI
STILLS

    68.    Permission to keep or use stills.

    69.    Glass flasks and containers.

    70.    Disposal of stills.

PART VII
REMISSION AND REFUND

    71.    Remission of duty on spirits, etc., accidentally destroyed.

    72.    Remission of duty when spirits, etc., destroyed under supervision.

    73.    Remission of duty on spirits shipped as stores.

    74.    Refund of duty on spirits deposited in bonded warehouse.

    75.    Refund of duty paid on spirits delivered duty free or at a reduced rate.

    76.    Refund of duty paid in error.

    77.    Inspection of books.

    78.    Marking of containers of spirits for export or shipment.

PART VIII
PAYMENTS OF, AND SECURITY FOR, DUTY

    79.    Remittance of duty and declaration.

    80.    Secured gross accounts.

    81.    Delivery of spirits without payment of duty.

    82.    Delivery of spirits for denaturing.

PART IX
TRANSFER OF SPIRITS

    83.    Difference in duty on transfer of spirits between Partner States.

PART X
THE ASCERTAINMENT OF THE STRENGTH OF SPIRITS

    84.    Strength of spirits.

    85.    Ascertainment by weight, measure or gauge.

    86.    Application to denatured spirits and fermented liquor.

SCHEDULES

THE EXCISE (SPIRITS) REGULATIONS

L.N. 59/1960
L.N. 74/1960
L.N. 33/1961
L.N. 57/1961
L.N. 67/1961
L.N. 33/1965
L.N. 41/1970

PART I
PRELIMINARY PROVISIONS (regs 1-2)

1.    Citation

    These Regulations may be cited as the Excise (Spirits) Regulations.

2.    Penalty

    Any person who contravenes any of the provisions of these Regulations shall be guilty of an offence and liable to a fine of two thousand shillings.

PART II
GENERAL PROVISIONS (regs 3-13)

Applications (regs 3-7)

3.    Application for licence

    (1) Application for a licence to manufacture or denature spirits shall be made in duplicate in the form No. ES.1 to the Commissioner-General, who shall forward the application to the appropriate Licensing Authority for approval.

    (2) At the same time as applying for a licence the applicant shall make application to the Commissioner-General for approval of his processes under regulation 4 and for approval of his entry of premises under regulation 5.

    (3) When–

    (a)    the Licensing Authority has approved the application; and

    (b)    the Commissioner-General has approved the applicant's processes and entry of premises; and

    (c)    the applicant has paid the licence fee of twenty shillings; and

    (d)    has furnished such security as the Commissioner-General may require in the form No. ES.B.1,

the Commissioner-General shall issue a licence in the form No. ES.2:

    Provided that a distiller shall not be required to pay any further fee for the grant of a licence to rectify or denature spirits manufactured by himself.

4.    Approval of processes

    For the purpose of obtaining the Commissioner-General's approval of his processes the applicant shall–

    (a)    make written application to the Commissioner-General for approval of his processes and of all appliances, stills, vats, vessels, utensils, pipes and fittings which he intends to use; and

    (b)    deliver with such application a description of all such processes, appliances, stills, vats, vessels, utensils, pipes and fittings together with a drawing or model distinctly showing the course, construction and use of all fixed pipes to be used, and of every branch thereof and cock thereon, and every place, vessel or utensil with which any such pipe connects.

5.    Approval of entry of premises

    (1) For the purpose of obtaining the Commissioner-General's approval of his entry of premises the applicant shall make written application for such approval and shall accompany such application with–

    (a)    an entry in the form No. ES.3 in duplicate in which the applicant shall declare the particulars of his factory required by section 18(1) of the Act; and

    (b)    a plant in duplicate of each building, room or place to which the application for a licence relates, and the situation of each building, room or place in relation to other buildings, rooms or places in the vicinity.

    (2) No person shall, save with the written permission of the Commissioner-General–

    (a)    make entry of a room or place for more than one purpose;

    (b)    use any room or place for a purpose other than that for which it has been entered; or

    (c)    withdraw his entry while there remains in any place mentioned therein any still or any materials prepared or fit for distillation, or any spirits.

6.    Renewal of licence

    A licensee wishing to renew his licence shall make application in the same manner as if for a new licence:

    Provided that the licensee shall not be required to make application for approval of his processes or entry of premises unless there has been any alteration therein since the issue or renewal of the existing or previous licence.

7.    Transfer of licence

    (1) Any licensee who wishes–

    (a)    to transfer his licence to any other person; or

    (b)    to transfer his factory to any other place; or

    (c)    to manufacture any other class of excisable goods in his factory on his ceasing to manufacture spirits therein,

shall make application in the form No. ES.4 in duplicate to the Commissioner-General, who shall forward the application to the appropriate Licensing Authority for approval.

    (2) At the same time as making application under paragraph (1) the applicant shall make application to the Commissioner-General for approval of his processes and entry of premises in all respects as required by regulation 3(2):

    Provided that where the application is for the transfer of a licence to some other person, the application shall be accompanied by an application by the proposed transferee for the approval of his processes and entry of premises in all respects as required by regulations 3(2).

    (3) When–

    (a)    the Licensing Authority has approved the application; and

    (b)    the Commissioner-General has approved the processes and entry of premises in respect of which application is made under paragraph (2) for his approval; and

    (c)    where the application is for transfer of a licence to some other person, that person has paid a fee of twenty shillings for the transfer; and

    (d)    has furnished such security as the Commissioner-General may require in the form No. ES.B.1,

the Commissioner-General shall, by endorsement on the licence, give effect to the application.

    (4) Notwithstanding this regulation, where a distiller is also a rectifier or denaturer, his licence to rectify or denature shall not be transferred separately from his licence to distil.

Factories, Processes and Plant (regs 8-13)

8.    Distiller who is rectifier or denaturer

    Where a distiller who is also a rectifier or denaturer wishes to rectify or denature spirits, manufactured by him, either in the factory in which they were distilled or in another factory adjacent thereto, he shall–

    (a)    make such structural alterations to any of such premises; and

    (b)    provide such additional equipment,

as the Commissioner-General shall deem necessary for the exercise of proper revenue control.

9.    Placing of vessels and utensils

    A licensee shall, to the satisfactory of the Commissioner-General, place and keep each vessel and utensil on his premises in a convenient situation, easy of access for official examination and account, and so fixed as to admit of the consents thereof being accurately gauged.

10.    Securing of premises and plant

    (1) A licensee shall provide all such fittings as may be required by the proper officer for the attachment of Revenue locks to secure his factory and plant for excise purposes.

    (2) A licensee shall not use any still, vessel, utensil, pipe or cock unless it can be secured to the satisfaction of the Commissioner-General.

11.    Restriction on variation of process and alteration of plant

    A licensee shall not vary any process or alter, move, or add to the stills, vessels, utensils, pipes or fittings in his factory unless he has given prior notice in writing in that behalf to the proper officer, delivering to him such further drawing, model or description as may be required, and has obtained the Commissioner-General's approval of all such variations, alterations, movements or additions.

12.    Plant not to be so made as to permit use in manner other than as approved

    A licensee shall not cause or procure any cover, fastening, cock, plug, pump, or pipe, to be so made or used that any vessel or utensil may be employed, opened, removed, filled or emptied in any manner not approved by the Commissioner-General.

13.    Definition of "licensee"

    For the purposes of these Regulations "a licensee" means any person to whom a licence has been granted under these Regulations.

PART III
DISTILLERS (regs 14-38)

14.    Placing of vessels and pipes; painting of pipes

    A distiller shall, to the satisfaction of the Commissioner-General–

    (a)    fix and place every pipe used by him in the course of his business, unless used exclusively for the discharge of water or spent wash, so as to be capable of being examined for the whole of its length; and

    (b)    if so required, paint and maintain so painted, in different colours, pipes used for different purposes.

15.    Restriction on use and possession of certain materials

    Except with the consent of the Commissioner-General and subject to such conditions as he may impose, a distiller shall not–

    (a)    use in the brewing or making of wort or wash any material of such a nature that the gravity of the wort or wash produced therefrom cannot be ascertained by an approved saccharometer; or

    (b)    have in his possession any wort, wash, low wines, feints, spirits, or fermented liquor not brewed, made or distilled in his distillery.

16.    Conditions governing removal of sugar and molasses from store

    (1) A distiller shall, before removing for use in the manufacture of spirits any sugar or molasses from the place entered as a sugar store or molasses store, give the proper officer written notice specifying the time of intended removal, and the quantity to be removed.

    (2) At the time so specified, the distiller shall convey the specified sugar or molasses immediately from the sugar store or molasses store to the mash tun or other entered vessel, to be there immediately used in the manufacture of spirits.

    (3) The distiller shall forthwith deposit again in the sugar store or molasses store all sugar or molasses removed and not used, and shall immediately give the proper officer written advice of the quantity so deposited.

17.    Distiller to give notice of intention to brew wort

    A distiller shall, at least six days before beginning to brew wort, or, if he has discontinued brewing wort for more than one month, before recommencing to brew wort, give to the proper officer a written notice, specifying the day on which he intends so to brew or to recommence brewing.

18.    Distilling periods

    (1) For the purpose of the charge to duty on spirits made in the distiller, a distiller shall conduct his distilling operations in periods which shall terminate at intervals not exceeding a month from the date of commencement of brewing or from the date of termination of the last preceding period whichever is the later.

    (2) A distiller shall give to the proper officer written notice of his intention to terminate a period, with a declaration in an approved form specifying the wort or wash to be included therein, and except as otherwise approved such wort or wash shall thereupon be distilled and the stills shall be worked off and notice given to the proper officer to take account of the feints and spirits produced.

    (3) A period shall be deemed to terminate when all the wort or wash specified in the distiller's declaration has been distilled and the feints and spirits produced therefrom conveyed into their respective receivers.

19.    Distiller to give notice of intention to mash or brew

    A distiller shall, before he mashes any materials or brews for making wort, give to the proper officer written notice specifying the day and hour when the mashing or brewing is to be commenced.

20.    Distiller to make declaration on completing collection of wort

    Immediately the collection of wort in any fermenting back is completed, the distiller shall deliver to the proper officer a written declaration in an approved form specifying–

    (a)    the number of the back in which the wort is contained;

    (b)    the true original gravity of the wort; and

    (c)    the quantity thereof as measured by the number of dry millimetres, that is to say, by the number of millimetres between the dipping place of the back and the surface of the wort contained therein,

and after the declaration has been delivered the quantity or gravity shall not be increased except as provided for in these Regulations.

21.    Restriction on addition of yeast, etc., to wort or wash

    No yeast or other matter capable of causing fermentation shall be added to wort or wash in any vessel other than a fermenting back except with the consent of the Commissioner-General and subject to such conditions as he may specify.

22.    Distiller to give notice before making bub, etc.

    A distiller shall, before beginning to make bub or any other composition for promoting the fermentation of wort or wash, give to the proper officer written notice, specifying the time when, and the vessel in which, the composition is to be made, the fermenting back into which it is to be put, and the quantity to be put into such back.

23.    Distiller to make declaration before removing wash from a fermenting back

    (1) A distiller shall not remove any wash from a fermenting back unless immediately prior to such a removal he has give to the proper officer a declaration in an approved form specifying–

    (a)    the vessels from and to which wash is to be removed;

    (b)    the day and hour at which the removal is to be commenced; and

    (c)    the gravity of the wash at that time.

    (2) If a distiller removes wash to a wash charger other than for immediate distillation he shall immediately before commencing to remove such wash from the wash charger for distillation give to the proper officer a further declaration specifying the like particulars as required by this regulation.

24.    Conditions governing mixing of wort or wash

    (1) A distiller shall not mix wort or wash, other than wash removed for immediate distillation, unless–

    (a)    he has previously delivered the declaration required by regulation 18;

    (b)    the mixing takes place in a fermenting back or wash charger; and

    (c)    he has delivered to the proper officer written notice of his intention to mix the wort or wash, specifying the vessels which will be affected.

    (2) Immediately after the mixing has been completed, the distiller shall deliver to the proper officer a declaration specifying, as regards each vessel affected, the dip and original gravity immediately before the operation and the dip and gravity immediately after the operation.

25.    Restriction on disposing of wash

    (1) A distiller shall not dispose of wash removed from a fermenting back for the recovery of yeast except in such manner as may be approved by the Commissioner-General.

    (2) A distiller shall give written notice to the proper officer specifying the quantity and original gravity of the wash so removed and the vessel from which it has been removed.

    (3) The Commissioner-General may make such allowance as in his opinion is reasonable from any charge for duty arising from the wort or wash made, on production of proof to his satisfaction that the charge arises wholly or in part on account of the removal of wash for the separation of yeast.

26.    Distiller not to possess certain wort or wash

    A distiller shall not have in his possession any wort or wash the original gravity of which, as ascertained from any sample thereof, taken from a fermenting back or wash charger, differs by more than two degrees from the original gravity thereof as declared by him.

27.    Ascertainment of gravity of wort or wash

    (1) The gravity of wort or wash shall be ascertained by an approved saccharometer.

    (2) When fermentation has commenced in any wort or wash so that the original gravity of the wort from which the wort or wash is made cannot be ascertained by an approved saccharometer, such gravity may be determined as provided for in the case of beer in accordance with section 45(4) of the Act:

    Provided that the sample taken may first be cleared from sediment by filtration.

28.    Conditions governing disposal of feints, etc.

    (1) Subject to the provisions of this regulation as to feints remaining from a previous distillation, or as may be approved in any case, a distiller shall keep all the produce of a period unmixed with any other matter and separate from all other produce until account has been taken by the proper officer.

    (2) Any feints produced by and remaining from a previous distillation may be mixed with the low wines or feints produced by a subsequent distillation and the process of redistilling feints may be repeated as often as the distiller thinks fit.

    (3) Not less than four hours before the removal of any low wines or feints from a receiver, a distiller shall give to the proper officer written notice specifying the day and hour of intended removal, and immediately after the officer has taken account of the contents of the receiver they shall be removed forthwith into the proper charger:

    Provided that where a distiller has secured his low wines and feints pumps to the satisfaction of the Commissioner-General he may at any time without notice remove low wines and feints from the receiver to a charger and redistill them.

29.    Distiller to furnish return at end of distilling period

    At the end of every period the distiller shall sign and deliver to the proper officer a return, in duplicate, in an approved form specifying–

    (a)    the quantity of each description of material used in making wort or wash during the period;

    (b)    the quantity of wort or wash decreased or distilled during the period;

    (c)    the quantity of spirits computed at proof produced during the period;

    (d)    the quantity of feints remaining at the end of the period.

30.    Removal and warehousing of spirits

    (1) A distiller shall, not less than four hours before he intends to remove any spirits from a receiver for–

    (a)    warehousing in his distiller's warehouse or in accordance with regulation 31; or

    (b)    for delivery in accordance with regulation 32,

give written notice to the proper officer requiring him to take account of such spirits, specifying the day and hour of the intended removal, the vessel in which the spirits are contained and particulars of the purpose of such removal, and immediately after the officer has taken an account of the contents they shall be dealt with in accordance with such notice.

    (2) When such spirits are to be warehoused, and are contained in a receiver which is also entered as a warehouse vat, it shall be deemed to be warehoused immediately the account has been taken by the officer.

    (3) The quantity found in the receiver shall in all cases be deemed to be the quantity warehoused or delivered.

    (4) All the spirits produced in a period shall be warehoused or delivered from the entered premises in accordance with regulation 32 within ten days from the end of that period.

31.    Receivers or vats used for storage of certain spirits

    With the consent of the Commissioner-General and subject to such conditions as he may impose a distiller may keep receivers or vats in any approved palace on his entered premises for the storage of spirits which are subsequently to be delivered–

    (a)    duty-free for an approved purpose and by an approved user;

    (b)    for rectification or compounding by a rectifier;

    (c)    for denaturing;

    (d)    for home use after warehousing for at least three years;

    (e)    for exportation,

and while such spirits are stored in such receiver or vat they shall be deemed to be in the distiller's warehouse.

32.    Delivery of spirits from a distillery

    (1) Spirits shall not be delivered from the distillery in which they were distilled or from the distiller's warehouse except–

    (a)    on payment of duty or on removal to a rectifier's warehouse, for rectifying or compounding by a rectifier in accordance with these Regulations;

    (b)    on payment of duty, for home use after having been warehoused for at least three years;

    (c)    for denaturing at the premises of a denaturer;

    (d)    duty free for use for a purpose and by a person permitted by the Commissioner-General in accordance with the laws of any of Partner States;

    (e)    for exportation in accordance with these Regulations,

and the Commissioner-General may specify the maximum and minimum quantities which may be delivered at any one time.

    (2) Except as permitted by the Commissioner-General, all spirits delivered in accordance with paragraph (1) of this regulation shall be accompanied by an approved removal permit in the form No. ES.5 and shall be subject to such limitations and conditions as may be specified in such permit.

    (3) The distiller shall give written notice in an approved form to the proper officer before any spirits are delivered in accordance with this regulation, and shall attach to such notice any removal permit or other document which may be required by these Regulations to cover such delivery.

    (4) Deliveries in accordance with this regulation shall only be made in casks, containers, or by other means approved by the Commissioner-General and secured to his satisfaction.

    (5) The Commissioner-General may limit the hours during which deliveries may be made in accordance with this regulation.

33.    Racking of spirits

    A distiller shall comply with the following provisions when first racking spirits from receivers or vats into casks or containers (excluding containers attached to and forming parts of vehicles) to be used for deliveries in accordance with regulation 32–

    (a)    he shall before the spirits are racked give notice thereof in writing to the proper officer;

    (b)    he shall not, except with the permission of the Commissioner-General reduce spirits with water unless the reduction takes place prior to or at the time of–

        (i)    their removal from the warehouse vat for immediate delivery; or

        (ii)    their first racking into cask;

    (c)    he shall cause to be legibly cut, branded or painted with oil paint on the outside of each end of every cask–

        (i)    the distiller's name;

        (ii)    the name of the distiller or place;

        (iii)    the mark and number of the cask;

        (iv)    the number of litres the cask is capable of containing, and if that number is less than three hundred and fifty the quarters of a litre of capacity above the number of entire litres; and

        (v)    the year in which it is warehoused;

    (d)    he shall cause to be consecutively numbered all the casks warehoused in any one year, beginning with number one in such year;

    (e)    he shall arrange the casks in the warehouse so that the marks thereon are at all times easily visible.

34.    Control applied to distiller's warehouse

    The Commissioner-General may specify–

    (a)    the type and description of vessel and other containers which may be used in a distiller's warehouse;

    (b)    such conditions as he may consider necessary to ensure proper excise control in respect of operations in a distiller's warehouse;

    (c)    conditions for, and limitations in respect of, the dilution of spirits,

and the distiller shall immediately comply with any such specification.

35.    Distiller to empty worm tubs, etc., for examination

    At any time when distillation is not in process, the distiller shall, if so required by the proper officer, draw off the water from the worm tubs or refrigerators and these vessels shall remain empty until the officer completes his examination of the spirits pipes therein.

36.    Removal of spirits to another distillery

    Except with the permission of the Commissioner-General, upon his being satisfied as to the necessity, and subject to such conditions as he may impose, a distiller shall not remove spirits from his distiller's warehouse to another distillery.

37.    Prohibition of return of spirits to distillery

    (1) Except with the permission of the Commissioner-General and in accordance with any conditions which he may impose, no spirits delivered in accordance with regulation 32 shall be returned to the distillery in which they were manufactured or any other distillery.

    (2) Except as provided in subparagraph (1) a distiller shall not have, nor bring to or store in, his entered distillery premises or distiller's warehouse any spirits which he has not himself distilled or on which any duties of customs have been paid.

    (3) Spirits for home use or rectification or compounding by a rectifier on which excise duty has been paid or secured shall forthwith be removed from the entered distillery premises or distiller's warehouse.

38.    Application of Part to spirits manufactured other than by distillation of a fermented liquor

    This Part, except in so far as it applies from the nature or context thereof only to the manufacture of spirits by distillation of a fermented liquor, shall apply to the manufacture of spirits by any process.

PART IV
RECTIFIERS (regs 39-53)

39.    Restrictions on rectifier

    (1) A rectifier shall not rectify or compound any spirits except spirits distilled in the Partner States on which the full duties of excise have been paid.

    (2) A rectifier, who is also a distiller, shall not rectify or compound any spirits except spirits which he has distilled in his distillery.

    (3) A rectifier shall not receive or have on his rectifying premises any methylated spirits or any materials capable of being distilled into feints or spirits.

40.    Rectifier ceasing to carry on trade

    (1) A rectifier shall not cease to carry on the trade of rectifier until he has first notified the Commissioner-General in writing.

    (2) Where any person notified the Commissioner-General of his intention to cease carrying on the trade of rectifier, he shall, at his own expense–

    (a)    dismantle and dispose of any still or other equipment used for such rectification, or any part thereof, in accordance with the directions of the Commissioner-General; and

    (b)    dispose of any spirits on his premises in accordance with the direction of the Commissioner-General.

41.    Marking of casks and containers

    Every rectifier shall legibly cut, brand or paint with oil colour on both ends of every movable cask or other container used in his premises for keeping or for the delivery of spirits, keep so cut, branded or painted–

    (a)    his name;

    (b)    the place where the rectified or compounded spirits is kept, of from where it is delivered; and

    (c)    the nature and quantity of the contents:

    Provided that the Commissioner-General may permit different markings in the case of rectified or compounded spirits delivered in bottles.

42.    Locking of still or steam pipe

    The furnace door of every still, or cock on the steam pipe, shall be kept locked when the still is not in use.

43.    Unlocking of still

    When a rectifier desires to have the furnace door or steam pipe of a still unlocked, he shall give the proper officer not less than twelve hours' previous written notice, specifying the still and the day and hour when he wishes to have the door or pipe unlocked.

44.    Further notice of readiness for locking of still

    If the still is not charged and ready to be locked within one hour of the time stated in the notice, the rectifier shall give another notice to the proper officer, specifying the time when it will be so charged and ready.

45.    Charging of still

    A rectifier shall, before beginning to draw off rectified spirit from a still, charge the still in the proportion of not less than seven parts in ten of the whole quantity which the still, including the head, is capable of containing and shall keep the still so charged until he begins to draw off rectified spirits therefrom.

46.    Time within which still to be worked off

    Every still shall be worked off within sixteen hours from the time when the officer takes the gauge thereof.

47.    Restrictions on working of still

    (1) A rectifier shall not allow his still to be worked until the officer has examined the nature of its contents and has secured the still by locking the still fastenings.

    (2) A rectifier shall permit the charge and discharge cock of every still used by him to be locked by the officer, and to be kept so locked whilst the still is at work.

48.    Hours when still not to be used

    Except with the written permission of the proper officer, a rectifier shall not use a still between twelve noon on a Saturday and eight o'clock in the forenoon of the following Monday.

49.    Rectifier to permit officer to sample contents of still

    A rectifier shall allow a proper officer to take a sample of the contents of any still before it has begun to work, or after it has ceased working, and of the contents of any cask, vessel or utensil.

50.    Conditions governing receipt of spirits

    (1) A rectifier shall on receipt of any spirits give notice thereof to the proper officer and deliver to him the permit (when required) received with the spirits.

    (2) A rectifier shall not, unless the proper officer has taken account of the spirits so received, break bulk or draw of any part of the spirits or add water or anything thereto, or in any respect alter the same, or tap, open, alter or change any container containing such spirits.

51.    Notice of intention to deposit spirits in bonded warehouse

    A rectifier who intends to deposit in a bonded warehouse any spirits rectified or compounded by him shall give to the proper officer at least twelve hours' written notice in an approved form specifying the time at which and the place from which he intends to remove the spirits to the warehouse and giving such particulars of the spirits as the Commissioner-General may require, and shall produce the spirits to the officer for examination at the time and place specified in the notice.

52.    Rectifier to permit officer to take account of spirits in stock; stock book

    (1) A rectifier shall at any time permit an officer to take an account of all spirits in his stock.

    (2) If a still is at work when an account of the stock is taken by an officer all spirits produced from the charge of the still shall be kept apart from the remainder of the stock until the account has been completed.

    (3) When the strength of any spirits forming part of the stock of a rectifier cannot be ascertained without distillation, the rectifier shall, on request by the officer, cause the true quantity and strength of the spirits to be legibly marked on the outside of the vessel containing the same, and to be kept so marked until the spirits are removed therefrom.

    (4) A rectifier shall post up and balance his stock account on each occasion when the officer takes stock.

53.    Power of Commissioner-General to specify vessels, etc., conditions to ensure excise control and records to be kept

    The Commissioner-General may specify–

    (a)    the type and description of vessels and other containers which may be used by a rectifier;

    (b)    such conditions as he may consider necessary to ensure proper excise control in respect of operations on a rectifier's premises; and

    (c)    the records to be kept by a rectifier in respect of his operations,

and the rectifier shall immediately comply with any such specification.

PART V
DENATURERS (regs 54-67)

54.    Restrictions on spirits for denaturing

    (1) A distiller who is also a denaturer shall not receive spirits for denaturing except from his own distillery or distiller's warehouse and shall not receive any denatured spirits not denatured at his entered denaturing premises.

    (2) A denaturer, who is not a distiller, shall not denature any spirits except spirits distilled in East Africa.

55.    Denaturer ceasing to carry on trade

    (1) A denaturer shall not cease to carry on the trade of denaturer until he has first notified the Commissioner-General in writing.

    (2) Where any person notifies the Commissioner-General of his intention to cease carrying on the trade of denaturer, he shall at his own expense–

    (a)    dismantle and dispose of any vats or other appliances used for such denaturing, or any part thereof, in accordance with the directions of the Commissioner-General; and

    (b)    dispose of any spirits and denatured spirits on his premises in accordance with the directions of the Commissioner-General.

56.    Substances and formula for denaturing

    Spirits shall be denatured only by the mixing therewith of the substance (hereinafter in these Regulations referred to as denaturants) set out in the First Schedule and in accordance with the appropriate formula therein set out.

57.    Denaturants to conform to conditions

    The denaturants used in manufacturing denatured spirits shall, unless the Commissioner-General otherwise permits, conform to the conditions in the Second Schedule.

58.    Mixing rooms

    (1) A denaturer shall mix spirits with the prescribed denaturants only in an approved mixing room.

    (2) Save as permitted by the Commissioner-General and subject to such conditions as he sees fit to impose, no person shall take into or keep in any mixing room approved for denaturing any substance other that spirits for denaturing, denatured spirits or denaturants, provided that water intended for use in reducing denatured spirits may be taken in as and when it is required for that purpose.

    (3) A mixing room shall contain one or more fixed mixing vats, each of a capacity not less than two thousand five hundred litres, and shall be ventilated, lighted, and equipped with means for taking account of spirits, to the satisfaction of the Commissioner-General.

59.    Store rooms

    A denaturer shall provide, in convenient proximity to the denaturing plant but separate from the mixing room an approved storeroom or compartment to be used solely for the storage of denaturants and marked as being used for that purpose, which he shall not allow to be opened before eight o'clock in the forenoon nor after five o'clock in the afternoon, and in which he shall provide means to the satisfaction of the Commissioner-General for taking account of the denaturants.

60.    Conveying of spirits for denaturing

    (1) Spirits for denaturing shall be conveyed to the premises where they are to be denatured under bond in such amount and subject to such conditions as may be prescribed, except that no bond shall be required where spirits are removed, in the presence of an officer, from a distillery or distiller's warehouse for denaturing on the distillery premises.

    (2) Spirits intended for denaturing may be removed from a distillery or distiller's warehouse to a denaturer's premises by tank wagon or pipe line, approved by the Commissioner-General and means shall in every case be provided to the Commissioner-General's satisfaction for taking an account of spirits conveyed in such tank wagon or pipe line.

61.    Interference with spirits conveyed for denaturing

    No person shall in any way interfere with or alter any spirits in the casks or drums or other receptacles in which they have been conveyed to the premises where they are to be denatured until the proper officer has taken account of them.

62.    Placing of spirits in vat or tank

    A denaturer shall not place any spirits in a vat or tank which already contains any liquid or matter other than a prescribed denaturant.

63.    Approval of proper officer to denaturing operation

    (1) A denaturer shall, before giving to the proper officer notice to attend to take an account of spirits, obtain the approval of such officer of the denaturants which are to be used in the denaturing of the spirits.

    (2) A denaturer shall allow the proper officer to take samples of such denaturants.

    (3) Before a denaturer denatures any spirits he shall give to the proper officer notice to attend for the purpose of taking an account of the spirits and deliver to him the permit (when required) which accompanied the spirits.

    (4) a denaturer shall not begin to denature the spirits until the officer has taken the account, shall begin to denature immediately thereafter, and shall complete the denaturing with all reasonable despatch.

64.    Placing of denaturants in mixing vat

    Before any spirits are placed in the mixing vat, a denaturer shall place therein such part of the prescribed quantities of denaturants as the proper officer may require, and shall subsequently add the remainder of the prescribed denaturants and mix them with the spirits in the presence, and to the satisfaction of, the officer.

65.    Prohibition on adding substances other than denaturants

    A denaturer shall not add to or mix with any spirits or denatured spirits any substance except denaturants in accordance with these Regulations, provided that water may be added to denatured spirits but not so as to reduce the strength thereof below sixty degrees over proof.

66.    Storage of denaturants

    Denaturants received into the approved store-room or compartment for denaturants shall be place immediately in the proper vats or other receptacles and such denaturants shall be dealt with and such vats and receptacles shall be secured in such manner as the proper officer may direct.

67.    Account of spirits to be kept by denaturer

    (1) A denaturer shall keep daily accounts in an approved form of all spirits and denatured spirits received or manufactured by him and of the disposal thereof.

    (2) A denaturer shall keep such accounts at his premises and open for inspection by the proper officer at all reasonable times, shall allow the officer to make copies thereof and take extracts therefrom, and shall post up and balance the accounts on each occasion when the officer takes stock and at any other time if the officer so requires.

PART VI
STILLS (regs 68-70)

68.    Permission to keep or use stills

    (1) Application for permission under of the Act to keep or use a still shall be made to the Commissioner-General in the form ES.6, and the Commissioner-General may grant such application subject to such conditions as he sees fit.

    (2) Every person (other than a person who wishes to make or keep stills solely for the purpose of sale) who makes application for permission to keep or use a still, shall furnish to the Commissioner-General with his application such particulars as the Commissioner-General may require of–

    (a)    the still, including drawings thereof;

    (b)    the premises on which it is to be kept; and

    (c)    the purpose for which it is to be kept or used.

69.    Glass flasks and containers

    Nothing in this Part shall apply to glass flasks and glass condensers which in the opinion of the Commissioner-General are of a kind intended to be used solely for ordinary laboratory processes.

70.    Disposal of stills

    A person permitted to keep or use a still without licence shall not dispose of the still except with the permission and in accordance with the directions of the Commissioner-General.

PART VII
REMISSION AND REFUND (regs 71-78)

71.    Remission of duty on spirits, etc., accidentally destroyed

    (1) A remission of the excise duty charged or due on any spirits or feints which have been destroyed by accidental fire or other unavoidable cause while in any building, room or place which has been entered in accordance with the Act shall not be allowed unless the claimant–

    (a)    while the destruction of the spirits or feints is taking place, or as soon as can be done thereafter, notifies the proper officer and within twenty-four hours of the destruction of the spirits or feints, or such further period as the proper officer may allow, furnishes him with the particulars in writing of the spirits or feints which were destroyed;

    (b)    furnishes proof to the satisfaction of the proper officer of the quantity, kind and strength of the spirits or feints in respect of which the claim is made;

    (c)    retains for examination by the proper officer any remaining evidence of damage or destruction and any residue or damaged portion of the spirits or feints in respect of which the claim is made.

    (2) A claim for remission of excise duty in such cases shall be in the form E.S.7.

72.    Remission of duty when spirits, etc., destroyed under supervision

    A claim for a remission of the excise duty due or charged on spirits or feints destroyed under the supervision of the proper officer in accordance with section 60(1)(c) of the Act shall be made in the form ES.7.

73.    Remission of duty on spirits shipped as stores

    A claim for a remission of the excise duty charged or due on any spirits exported or shipped for use as stores shall not be allowed unless–

    (a)    the spirits are despatched for exportation or shipment as stores from the distillery or rectifying premises where they were distilled or rectified;

    (b)    the spirits are produced to the proper officer at the distillery or rectifying premises for examination prior to despatch and are sealed and secured in containers to his satisfaction;

    (c)    the spirits are accompanied by a removal permit in the form ES.5 (signed by the proper officer at the distiller or rectifying premises) which shall be produced to the proper officer at the port of exportation or shipment as stores;

    (d)    the spirits are produced together with the removal permit to the proper officer at the port of exportation or shipment as stores for examination;

    (e)    prior to exportation or shipment as stores the spirits are entered in quadruplicate, in the form C.31 prescribed in the East African Customs Regulations, and the distiller or rectifier gives notice thereon of his intention to claim remission or refund of duty on the spirits entered in the export entry;

    (f)    the distiller or rectifier declares on the export entry the place where the spirits were distilled or rectified, the period of distillation or rectification, the kind, quantity and strength of the spirits to be exported and the amount of the remission or refund of excise duty claimed;

    (g)    if required to do so by the Commissioner-General, a landing certificate issued by the customs authorities in the country to which the spirits are exported is produced;

    (h)    in the case of spirits in respect of which a remission of duty is to be claimed bond security in the form ES.B.2 for the due removal and shipment thereof is given;

    (i)    the quadruplicate of the relevant export entry duly certified as to shipment by the proper officer at the port of exportation or shipment as stores is produced in support of the claim for remission or refund which shall be in the form ES.7;

    (j)    in respect of the spirits in which a claim is made, proof to the satisfaction of the proper officer is produced that the full excise duty thereon has been charged or become due in the case of a remission or has been paid in the case of a claim for a refund.

74.    Refund of duty on spirits deposited in bonded warehouse

    (1) A claim for a refund of the excise duty paid on any spirits, rectified or compounded, deposited in a bonded warehouse for exportation or shipment for use as stores for any aircraft or vessel shall not be allowed unless–

    (a)    the spirits are despatched to the bonded warehouse from the rectifying premises where they were rectified or compounded;

    (b)    the spirits are produced to the proper officer at the rectifying premise for examination prior to despatch and are sealed and secured in containers to his satisfaction;

    (c)    the spirits are produced to the proper officer at the bonded warehouse for examination;

    (d)    the spirits are entered for warehousing in the form No. ES.13 in quadruplicate and the rectifier gives notice thereon of his intention to claim refund of duty on the spirits so entered;

    (e)    the quadruplicate of the relevant warehousing entry duly certified as to receipt of the spirits into warehouse by the proper officer at the bounded warehouse is produced in support of the claim for refund which shall be in the form No. ES.14;

    (f)    in respect of the spirits on which a claim is made, proof to the satisfaction of the proper officer is produced that the full excise duty thereon has been paid.

    (2) Any spirits, rectified or compounded so deposited shall be dealt with as warehoused goods and shall, unless otherwise permitted, be entered either for exportation or for use as stores for aircraft or vessels in accordance with the East African Customs and Transfer Tax Management Act.

75.    Refund of duty paid on spirits delivered duty free or at a reduced rate

    A claim for a remission of the excise duty charged or due on any spirits supplied to a person entitled to such spirits free of duty or at a reduced rate of duty shall be made in the form No. ES.8.

76.    Refund of duty paid in error

    A claim for a refund of excise duty paid in error shall be made in the form No. ES.9 in duplicate.

77.    Inspection of books

    Every person by whom a claim for remission, rebate or refund of excise duty charged or paid on spirits has been made shall, on demand, allow any officer to inspect and take extracts from any of the books kept by him for the purpose of his trade in order to satisfy himself regarding the correctness of any statement or declaration made by a claimant to an officer.

78.    Marking of containers of spirits for export or shipment

    Where any spirits are distilled or rectified for exportation or shipment as stores and are subject to a remission of excise duty in accordance with the provisions of any law for the time being in force in the Partner States and such spirits are packed in a container, which has printed thereon a trade mark or description under which such spirits are offered for sale in the Partner States, then such container shall, if the Commissioner-General so requires, be marked in a manner approved by the Commissioner-General, which will enable the spirits to be distinguished from spirits offered for sale in the Partner States.

PART VIII
PAYMENTS OF, AND SECURITY FOR, DUTY (regs 79-82)

79.    Remittance of duty and declaration

    (1) In respect of spirits delivered for home use or rectifying or compounding by a rectifier on payment of duty, the distiller or rectifier shall, together with a remittance for the amount of duty, deliver to the proper officer a declaration in the form No. ES.10, in duplicate.

    (2) In respect of spirits delivered for removal without payment of duty to a rectifier's warehouse, the distiller shall deliver in duplicate to the proper officer, together with such security in the form No. ES.B.4 as the Commissioner-General may require, a declaration in the form No. ES.15.

80.    Secured gross accounts

    A distiller or rectifier may, if he so desires, pay duty by means of a secured gross payment account.

81.    Delivery of spirits without payment of duty

    In respect of spirits delivered without payment of duty in accordance with any of the laws of any of the Partner States the distiller shall deliver in duplicate to the proper officer together with such security in the form No. ES.B.3 as the Commissioner-General may require for the proper delivery of the spirits, a declaration in the form No. ES.11

82.    Delivery of spirits for denaturing

    In respect of spirits delivered for denaturing, the distiller shall deliver in duplicate to the proper officer together with such security in the form No. ES.B.3 as the Commissioner-General may require, a declaration in the form No. ES.12.

PART IX
TRANSFER OF SPIRITS (reg 83)

83.    Difference in duty on transfer of spirits between Partner States

    Where any person desires to transfer spirits from one Partner State to another Partner State (hereinafter referred to as the despatching State and the receiving State respectively) and the duty in force on the spirits on entering the receiving State is different from that in force in the despatching State then–

    (a)    if the rate of duty in force on the spirits in the receiving State is greater than that in force in the despatching State, the transferor of the spirits shall, before transferring the spirits, pay to the proper officer in the despatching State the additional amount of duty;

    (b)    if the rate of duty in force on the spirits in the receiving State is less than that in force in the despatching State, the proper officer in the despatching State may on production of documentary evidence to his satisfaction of the transfer of the spirits refund the difference in duty.

PART X
THE ASCERTAINMENT OF THE STRENGTH OF SPIRITS (regs 84-86)

84.    Strength of spirits

    (1) The strength of spirits may be ascertained–

    (a)    by means of Sikes's hydrometer and its associated table, marked Table I (Spirits) of the deposited Tables (Series One); or

    (b)    by means of Sikes's "A" hydrometer or Sikes's "B" hydrometer, where the latter is used with its poise attached, and the associated table, marked Table II (Spirits) of the deposited Tables (Series One); or

    (c)    by means of Sikes's "B" hydrometer, where used without its poise, and by means of the associated table, marked Table V (Spirits) of the deposited Table (Series One); or

    (d)    by the following means–

        (i)    the gravity shall be determined, and the strength of the spirits shall be taken to be the percentage of proof spirits corresponding in Table I of the deposited Tables (Series Two);

        (ii)    if for the purpose of determining the gravity of any spirits the spirits are subjected to dilution with distilled water, Table II, Table III, or Table IV, of the deposited Tables (Series Two) shall be substituted for Table I according as the dilution is to two, three or four times the original volume of the Spirits;

        (iii)    where the gravity of any spirits determined as aforesaid falls between any two consecutive numbers appearing in column I of any of the Tables, an amount bearing the same proportion to the difference between the two numbers in column II corresponding to the two said numbers in column I, as the difference between the said gravity so determined and the lesser of the said two numbers in column I bears to the difference between the said two numbers in column I, shall be deducted from the greater of the said two numbers in column II, and the amount so determined shall be deemed to be the strength of the spirits; or

    (e)    by the following means–

        (i)    the specific gravity at 80º Fahrenheit shall be determined, and the strength of the spirits shall be taken to be the corresponding percentage of proof spirits in the deposited Tables (Series Three);

        (ii)    where the specific gravity of 80º Fahrenheit of any spirits determined as aforesaid falls between any two consecutive numbers appearing in column I of the last mentioned tables, the procedure described in paragraph (d)(iii) shall be followed except that where in paragraph (d)(iii) "gravity" is mentioned "specific gravity at 80º Fahrenheit" shall be substituted.

    (2) Where the spirits contain any substance other than ethyl alcohol and water the Commissioner-General may, if he sees fit, either–

    (a)    remove from the spirits any such substance to the extent which he considers necessary by distillation or such other process as he may direct and may, after the addition of water to replace the quantity so removed, ascertain the strength of the spirits by any means authorised by this Part of these Regulations; or

    (b)    treat the spirits as though they contained ethyl alcohol and water only.

    (3) In this Part–

    "deposited Tables (Series One)" means certain tables signed by the Commissioner-General and deposited in his officer;

    "deposited Tables (Series Two)" means certain tables signed and deposited as aforesaid entitled "Tables showing the relation between the specific gravity of spirits at 60º Fahrenheit and the percentage of alcohol by weight and by volume with the corresponding percentage of proof spirits;

    "deposited Tables (Series Three)" means certain tables signed and deposited as aforesaid entitled "Tables showing the relation between the specific gravity of spirits at 80º Fahrenheit, the corresponding percentage of alcohol by weight.

85.    Ascertainment by weight, measure or gauge

    (1) The volume of spirits contained in any container may be ascertained for any purpose by weight, measure or gauge as the Commissioner-General may direct.

    (2) Where the Commissioner-General under paragraph (1) of this regulation directs ascertainment by weighing, the volume shall be calculated–

    (a)    by means of Sike's hydrometer and the associated table, marked Table III of the deposited Tables (Series One); or

    (b)    by means of Sikes's "A" hydrometer, or Sikes's "B" hydrometer where the latter is used with its poise attached, and the associated table, marked Table IV of the deposited Tables (Series One); or

    (c)    by means of Sikes's "B" hydrometer, where used without its poise, and by means of the associated table, marked Table VI of the deposited Tables (Series One).

86.    Application to denatured spirits and fermented liquor

    This Part shall apply to denatured spirits and to any fermented liquor as it applies to spirits.

(R.56)

FIRST SCHEDULE
SUBSTANCES TO BE MIXED WITH SPIRITS FOR THE PURPOSE OF MANUFACTURING DENATURED SPIRITS

L.Ns.
74/1960
33/1961
57/1961
41/1970

Methylated Spirits

    (1) In the case of mineralised methylated spirits, either–

    (a)    to every ninety-four and one-half litres of spirits add three and one-half litres of wood naphtha, one and one-half litres of crude pyridine and one-half a litre of light caoutchoucine and not less than two hundred and ten milligrams of a powdered aniline dye (methyl violet); or

    (b)    every two hundred parts by volume must contain either–

        (i)    at least one party by volume of light caoutchoucine and at least one part by volume of crude pyridine; or

        (ii)    at least ten parts by volume of kerosene and at least four parts by volume of castor oil,

        and every one hundred litres of the mixture must contain at least one hundred and sixty milligrams of powdered aniline dye (methyl violet); or

    (c)    to every ninety-eight and one-half parts by volume of spirits there shall be mixed not less than one-half of one part by volume of light caoutchoucine and not less than one-half of one part by volume of crude pyridine, and to every one hundred litres of the mixture shall be mixed not less than one hundred and sixty milligrams by weight of powdered aniline dye (methyl violet).

    (2) In the case of methylated spirits solely for export to foreign, either–

    (a)    to every ninety parts by volume of spirits there shall be added nine and one-half parts by volume of wood naphtha and one-half of one part of crude pyridine and to every one hundred litres of the mixture three hundred and seventy-five cubic centimetres of mineral naphtha (petroleum oil) and not less than one hundred and sixty milligrams by weight of powdered aniline dye (methyl violet); or

    (b)    to every ninety-eight and one-half arts by volume of spirits there shall be added not less than one-half of one part by column of light caoutchoucine and to every one hundred litres of the mixture not less than one hundred and sixty milligrams by weight of powdered aniline dye (methyl violet).

Special Denatured Spirits

    (3) In the case of industrial methylated spirits, to every ninety-five parts by volume of spirits five parts by volume of wood naphtha.

    (4) In the case of industrial methylated spirits (Pyridinized), to every ninety-five parts by volume of spirits five parts by volume of wood naphtha, and to every one hundred parts of the mixture one-half of one part of crude pyridine.

    (5) In the case of powder methylated spirits, to every one hundred parts by column of spirits two and a half parts by volume wood naphtha, one-half of one part of crude pyridine, and not less than five parts of petrol or benzol, and to such mixture there shall be added "Spirit Red III" dye in the proportion of one hundred and sixty milligrams by weight to every one thousand litres.

    (6) In the case of industrial methylated spirits (P grade), solely for use in the manufacture of perfume and toilet preparations–

    (a)    to every ninety-five litres of spirits add five litres of pure methyl alcohol, two litres of diethylphthalate and two hundred grams of sucrose octa-acetate; or

    (b)    to every ninety-five litres of spirits add five litres of pure methyl alcohol, two litres of diethylphthalate and one hundred and fifty centigrams of benzyldiethyl (2:6 xylylcarbamoyl methyl) ammonium benzoate.

    (7) In the case of industrial methylated spirits (E grade), solely for export to foreign, to every ninety-five litres of spirits add three and one-half litres of wood naphtha and one and one-half litres of crude pyridine.

(R.57)

SECOND SCHEDULE
CONDITIONS TO WHICH DENATURANTS MUST CONFORM

L.Ns.
33/1961
33/1965

Wood Naphtha

    (1) The wood naphtha must, to the satisfaction of the Commissioner-General, possess such a degree of nauseousness as to render a mixture of one part of the naphtha with nineteen parts of spirits of wine unfit for use as a beverage.

    (2) The wood naphtha must contain not less than 72 percent by volume of methyl alcohol.

    (3) The volume of wood naphtha required to decolourise a solution containing 0.5 grams of bromine must not exceed 30 ml.

    (4)(a) The wood naphtha must be neutral or only slightly alkaline to litmus.

    (b) 25 ml. of wood naphtha mixed with 25 ml. distilled water should require for neutralisation at least 5 ml of decinormal acid when methyl orange is used as the indicator.

    (5) The wood naphtha must not contain more than 12 grams per 100 ml, of acetone, aldehydes, and higher ketones, estimated as "acetone" by the formation of iodoform according to Messenger's method.

    (6) The wood naphtha must not contain more than 3 grams per 100 ml. of esters, determined by hydrolysis and calculated as methyl acetate.

Crude Pyridine

    (1) Crude pyridine should consist of pyridine bases, and should not be more deeply coloured than a mixture of 2 ml. of decinormal iodine with one litre of water.

    (2) It should mix readily and completely with spirits and should give a clear or only faintly opalescent solution when mixed with twice its volume of water.

    (3) 10 ml. of a 1 percent solution in water should produce immediately a district crystalline precipitate on vigorous shaking after the addition of 5 ml. of an aqueous solution of cadmium calorie containing 5 grams of the anhydrous fused salt in 100 ml. and an abundant separation of crystals within ten minutes.

    (4) A white precipitate should be formed when 10 ml. of a 1 percent solution in water are mixed with 5 ml. of Nessler's reagent.

    (5) 1 ml. of crude pyridine dissolved in 10 ml. of distilled water should require not less than 9.5 ml. of normal sulphuric acid for neutralisation, using Congo Red paper as indicator.

    (6) 100 ml. slowly heated under the conditions laid down for Benzol for motor fuel by the British Engineering Standards Association (B.S. Specification 2 D 15) should give a distillate of at least 50 ml. at a temperature of 140º C. and of 90 ml. at 160º C.

Light Caoutchoucine

    Caoutchoucine is a liquid obtained when vulcanized rubber is dry distilled and it is the liquid collected at temperatures up to but not exceeding 200º C. Its specific gravity should be between .835 and .860 at 15.5º C. It must be free from water and water soluble consitutents and should be neutral to litmus.

Methyl Violet Dye (Colour Index No. 680)

    The methyl violet dye must be in the form of small crystals readily and completely soluble in 95 percent alcohol.

Diethyl Phthalate

    Colour: Colourless.

    Distillation range: When 100 ml. of diethyl phthalate are distilled at sea level by a standard method none should distil below 290º C. and none above 297º C.

    Ester content (as diethyl phthalate): Not less than 99 percent by weight.

Note. –    The sample taken for ester determination should be approximately 0.8 gram. The number of ml. of 0.5 N KOH used in saponification multiplied by 0.05555, indicates the grams of ester in the sample taken for assay.

    Odour: Practically odourless.

    Solubility: Soluble in two parts of 60 per cent alcohol.

    Specific Gravity: At 20º/25º C. 1.115 to 1.118.

Sucrose Octa-acetate

    Sucrose octa-acetate is an organic acetylation product occurring as a cream-coloured, non-hygroscopic powder, having an intensely bitter taste, free acid (as acetic acid). Maximum percentage 0.15 by weight when determined by the following procedure: Dissolve 1.0 gram of sample in 50 ml. of neutralised ethyl alcohol (or SDA No. 30) and tritrate with 0.1 N sodium hydroxide using phenolphthalein indicator.

    Percent acide as acetic acid =

    Insoluble matter: 0.30 per cent by weight maximum.

    Melting point: Not less than 78º C. or more than 84º C.

THIRD SCHEDULE
FORMS

(No. ES.1)
APPLICATION FOR A LICENCE TO MANUFACTURE/ RECTIFY/DENATURE SPIRITS

(In Duplicate)

(No. ES.2)
LICENCE TO MANUFACTURE/RECTIFY/ DENATURE SPIRITS

(No. ES.3)
ENTRY OF PREMISES, VESSELS, ETC.

(In Duplicate)

(No. ES.4)
APPLICATION FOR THE TRANSFER OF A LICENCE TO MANUFACTURE/RECTIFY/DENATURE SPIRITS

(In Duplicate)

(No. ES.5)
REMOVAL PERMIT

(In Triplicate)

PARTICULARS OF SPIRITS

(No. ES.6)
APPLICATION FOR PERMISSION TO KEEP OR USE A STILL

(In Duplicate)

(No. ES.7)
DECLARATION AND CLAIM FOR REMISSION/REFUND OF EXCISE DUTY ON SPIRITS DESTROYED, EXPORTED OR SHIPPED AS STORES

(In Duplicate)

(No. ES.8)
DECLARATION AND CLAIM FOR REMISSION/REFUND OF EXCISE DUTY ON SPIRITS DELIVERED FOR APPROVED PURPOSES

(In Duplicate)

(No. ES.9)
CLAIM FOR A REFUND OF EXCISE DUTY PAID ON SPIRITS IN ERROR

(In Duplicate)

(No. ES.10)
DECLARATION FOR PAYMENT OF DUTY ON SPIRITS

(In Duplicate)

WAREHOUSE ACCOUNT

RE-EXAMINATION ACCOUNT

(No. ES.11)
DECLARATION FOR DELIVERY OF SPIRITS FOR APPROVED PURPOSES WITHOUT PAYMENT OF DUTY

WAREHOUSE ACCOUNT

RE-EXAMINATION ACCOUNT

(No. ES.12)
DECLARATION FOR DELIVERY OF SPIRITS FOR DENATURING WITHOUT PAYMENT OF DUTY

WAREHOUSE ACCOUNT

RE-EXAMINATION ACCOUNT

(No. ES.13)
WAREHOUSING ENTRY FOR SPIRITS ON WHICH EXCISE DUTY HAS BEEN PAID

(For Exportation or Use as Stores)

(In Quadruplicate)

(No. ES.14)
CLAIM FOR A REFUND OF EXCISE DUTY PAID ON RECTIFIED/COMPOUNDED SPIRITS DEPOSITED IN A BONDED WAREHOUSE FOR EXPORTATION OR SHIPMENT FOR USE AS STORES

(In Duplicate)

(No. ES.15)
DECLARATION FOR REMOVAL OF SPIRITS TO A RECTIFIER'S WAREHOUSE WITHOUT PAYMENT OF DUTY

RE-EXAMINATION ACCOUNT

Bond security given for Shs. ................

(No. ES.B.1)
BOND FOR LICENSED RECTIFIER/MANUFACTURER/DENATURER

(No. ES.B.2)
BOND FOR EXPORTATION/SHIPMENT AS STORES

(No. ES.B.3)
BOND FOR THE DELIVERY OF SPIRITS WITHOUT PAYMENT OF DUTY

(No. ES.B.4)
BOND FOR THE REMOVAL OF WAREHOUSED SPIRITS

{/mprestriction}