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–

      Saturdays ......................................

8.00a.m. to 11.00a.m.

      Other days.....................................

8.00a.m. to 11.30a.m.
and 2.00p.m. to 3.00p.m.

   (ii)   For other business–

      Saturdays ......................................

8.00a.m. to 12.00 noon

      Other days.....................................

8.00a.m. to 12.00 noon
and 2.00p.m. to 4.00p.m.

   (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–

Rate per hour

Shs.

Cts.

Subordinate officers of the

Customs Preventive Service ... ... ... ... ... ... ... ...

2

00

Other officers ... ... ... ... ... ... ... ... ... ... ... ... ... ...

7

50

   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–

   Saturdays .. ... ... ... ... ... ... ... ...

8.00a.m. to 12 noon.

   Days other than Saturday,
Sundays and public
holidays ... .... ..... ... ... ... ... ... ...

8.00a.m. to 12 noon.
and 2.00p.m. to 4.00 p.m.

   (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–

Shs.

Cts.

Certified copy of any document (for each 200 words or part thereof) ...................................................................................

5

00

Certificate of weight for each consignment (plus a weighing fee of cents 10 per package) .................................................

5

00

Any other certificate issued or certification given to a document by the Excise ....................................................................

5

00

Supplying information relating to the trade of the Partner States ........................................................................................Such fee, if any, as the Commissioner-
General, in his discretion, may direct.

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)

In accordance with regulation 8 of the East African Excise Regulations, I/we 1 ......................
of 2 ........................................................................................ hereby apply for a licence to manufacture 3 .................................................................................................. in my/our premises situated at ...........................................................................................................

   Particulars of the buildings, rooms and places in which we propose to manufacture excisable goods and of the items of plant which will be used in the manufacture, preparation
for sale, or storage, of materials or excisable goods are as follows– 4
.........................................................................................................................................

I/We estimate that the quantity of excisable goods which will be manufactured annually will be ...................................................................................... and that the amount of duty payable in respect thereof at current rates of duty will be Shs..................................................

Date ..........................................................

................................................................
Applicant

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

   A licence is hereby issued under section 10 of the East African Excise Management Act to ....................................................... of ...................................................... to manufacture ....................................................................................................... in the premises situated at ................................................... from the date hereof to the 31st December 20........

Dated at ......................... this ......................... day of .................... 20........

.................................................
Commissioner-General      

Fee of twenty shillings paid on P.C.C. Receipt No. ......................... of ..................................

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

(In Duplicate)

   I/We........................................................................................., to whom a licence was issued on the ....................... 20........, to manufacture ....................... in the premises situated at ......................................................................... hereby apply for permission–

   (a)   to transfer my licence to (name) of (address) ..........................................................

   (b)   to transfer my factory to (place) .............................................................................

   (c)   to manufacture ..................................................... in my factory on ceasing to manufacture in such factory the class of goods specified on my licence.

Place ....................................

........................................
Applicant

Date ......................... 20........

   Where the application is in respect of the transfer of a licence, the transferee shall also sign the application, signifying that he joins in the application and accepts the conditions in the Excise laws under which an Excise licence is issued.

Date ......................... 20........

...................................
Transferee

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

(In Duplicate)

   In accordance with the provisions of section 18 of the East African Excise Management Act, I/we 1 .............................................................................................................................
of 2 ................... hereby make entry as a manufacturer of ................... of the undermentioned building, rooms, places, and items of plant in my/our factory situated at 3 .......................... .......................................................................................................................... namely
4 ..................................................................................................................................

   I/We attach hereto specifications and particulars, in duplicate, of all items of plant to be used in the manufacture and storing of the above-mentioned goods.

Place ....................................

.................................................
Applicant

Date ......................... 20........

Witness ....................................................

Occupation ................................................

Address ....................................................
.................................................................

(No. E.5)
BREWING BOOK

DATE AND HOUR

ENTRY OF WORTS COLLECTED


Entry


Observations

QUANTITY TO BE USED


Washing malt


Dissolving sugar


Malt


Malts substitutes adjuncts


Sugar


Sugar substitutes adjuncts


Hops


Hops substitutes adjuncts


Other materials specify


Date and hour when collected


Vessels


Dip


Gravity


Litres


Officer's initials

No.

Name

kg.

kg.

kg.

kg.

kg.

kg.

kg.

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

RECEIPTS INTO STOCK FROM FACTORY

DELIVERED FROM STOCK

Date

Weight/Quantity

Deliveries in respect of which a remission or rebate is claimed

Date

Deliveries in Kenya, Uganda or Tanzania

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