CHAPTER
373
SPIRITS AND BEER MANUFACTURE |
ARRANGEMENT OF
SECTIONS |
SECTION |
|
|
Prohibition of distilling, etc. |
Minister may prohibit distilling, etc., in
specified place. |
Restriction of issue of licence. |
|
Person applying to give bond. |
Licences for twenty-five years and may be subject
to conditions. |
|
Grant of an exclusive licence. |
|
Notice of application to be published. |
Opposition to grant and hearing thereof. |
Issue and registration of licence or transfer. |
Duty payable on manufactured spirits and beer. |
Reduction of duty on exportation. |
Offence of diverting spirits or beer in certain
cases. |
Importation of certain articles duty free. |
Minister may enter into building agreement with
licensee. |
Rebate of duty on alcohol, etc., used to produce
gin, etc. |
Comptroller, etc., may enter licensed premises. |
Whisky to remain in bond for three years. |
Licensee must give notice before starting work. |
Minister may authorise Comptroller to label
bottles. |
|
Penalty for contravention of provisions of
section 3 of the Act. |
Penalties with regard to licence. |
Penalties for disposing of materials without
payment. |
Penalty for false declaration. |
Penalty for wrongful application of materials. |
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|
|
CHAPTER 373 |
SPIRITS AND BEER
MANUFACTURE |
An Act to
prohibit the distilling and manufacture of spirits and the brewing and
manufacture of beer, except under licence and to provide for the free
importation of materials and goods in connection with such manufacture in
certain circumstances. | 22 of 1963
50 of 1965
1 of 1973
3 of 1973
31 of 1973
E.L.A.O., 1974
19 of 1975
12 of 1980
5 of 1984
1 of 1986
5 of 1987
7 of 1988
25 of 1988
30 of 1989
31 of 1989
16 of 1990
21 of 1991
37 of 1992
7 of 1993
21 of 1997
16 of 1998
14 of 1999
36 of 1999 |
[Commencement 31st
July, 1963] |
1. This Act may be cited as the Spirits and Beer
Manufacture Act. | Short title. |
2. In this Act, unless the context otherwise requires- | Interpretation. |
"beer"
includes every description of ale, porter, stout, cider, perry, other malt
liquors and the by-product of beer commonly known as malta; |
"Comptroller"
means Comptroller of Customs; |
"duties of
customs" means the duties of customs levied by the
Tariff Act and any Act passed in amendment thereof or in substitution therefor,
and any other duties or taxes now or hereafter imposed upon or payable in
respect of goods imported into The Bahamas except stamp duties; |
"licensee"
means any person to whom a licence is granted under the provisions of this Act; |
"Minister"
means the Minister responsible for Licensing of Shops and Businesses; |
"prescribed"
means prescribed by rules made under the provisions of this Act; |
"rum"
means an alcoholic beverage distilled from any fermented
product of the sugar cane in such a way that the beverage possesses the taste,
aroma and other characteristics generally attributed to rum; |
"spirits"
means all alcoholic spirits of any description, whether completely distilled or
otherwise, and includes all liquors mixed with or containing spirits. |
3. No person may- | Prohibition of distilling, etc. |
(a) have or use
a still for distilling, rectifying or compounding spirits; |
(b) brew or
make beer or spirits; |
(c) rectify or
compound spirits, |
without
first obtaining a licence so to do in accordance with the provisions
of this Act. There shall be payable for such licence a fee of one thousand
dollars a year. |
4. The Minister may, by order, prohibit the carrying on
of any distillery or brewery in any district or place specified in the order
and no licence shall be issued under the provisions of this Act in respect of
nor shall any distillery or brewery be carried on in any district or place so
specified in such order. | Minister may prohibit distilling etc. in specified
place. |
5. No licence shall be issued under the provisions of
this Act in respect of any distillery the capacity of which is less than four
hundred bushels of grain per diem, or an equal amount in weight of
molasses or starch or other like substance. | Restriction on issue of licence. |
6. Every person requiring a licence under the
provisions of this Act shall make application therefor in writing over his
signature to the Minister on the prescribed form which shall state in
particular the exact locality where the premises are, or are to be situated, in
which the business for which the licence is required is to be carried on. | Application for licence. |
7. (1) Before any licence shall be issued, the person
applying therefor shall enter into a bond with Her Majesty, Her Heirs and
Successors, in such amount and with such sureties as the Comptroller may
approve, for rendering upon oath to him every three months a true and faithful
account of the quantity of spirits or beer, as the case may be, manufactured by
the licensee or his servants within The Bahamas and for the payment to the
Comptroller of all duties which may become due and payable in respect of such
spirits or beer. | Person applying to give bond. |
(2) Such bond
shall be taken annually by the Comptroller who is hereby authorised and
required, should he deem it necessary, to administer an oath to any person
offered as surety, by which to ascertain his or her sufficiency. |
8. The Minister may grant licences to such persons as
he thinks fit for all or any of the purposes of this Act and subject to such
terms and conditions as he may determine either generally or in any particular
case, and any such licence shall be in force for a period not exceeding
twenty-five years unless it be previously revoked in manner hereinafter
provided | Licences for twenty-five years and may be subject to
conditions. |
9. The Minister may revoke the licence of any licensee
who fails to commence production or manufacture by the date stipulated in the
licence or discontinues production for any period in excess of three months. | Revocation of licence. |
10. (1) Notwithstanding anything to the contrary in
this Act, the Minister may grant an exclusive licence under this section to any
person for any of the purposes of this Act. | Grant of an exclusive licence. |
(2) A licence
under this section shall be in force for such period not
exceeding five years and be subject to such terms and
conditions, as are specified in the licence. |
(3) In addition to
the fee payable under section 3 of this Act there shall be payable in respect
of a licence granted under this section a special fee of such
amount as the Minister thinks fit. |
(4) A licence
under section 8 of this Act shall not be granted for any purpose of this Act so
as to have effect while there is in force a licence under this section for that
purpose. |
11. The Minister may from time to time on application
being made therefor in the prescribed form transfer a licence to such person as
he thinks fit on payment of the prescribed fee. | Transfer of licences. |
12. On the receipt of any application for a licence or
for the transfer of a licence, the Minister shall cause notice thereof to be
published in the Gazette for a period of ten days and such notice shall
contain the full name and address of the applicant, the purpose for which the
licence is required and a description of the premises in respect of which the
applicant is applying for a licence or the transfer of a licence. | Notice of application to be published. |
13. (1) Any person shall be at liberty to oppose the
grant of a licence or the transfer of a licence provided he has given written
notice of his intention so to do to both the Minister and the applicant for the
licence or transfer, not later than seven clear days from the last day of the
ten day publication under the provisions of section 12 of this Act. | Opposition to grant and hearing thereof. |
(2) The person
opposing the grant of a licence or the transfer of a licence shall give his
grounds for such opposition in the form of an affidavit which may be supported
by affidavits sworn to by not more than four other persons. Such affidavits and
copies thereof may accompany the notice of intention to oppose as aforesaid but
shall be supplied within seven clear days from the last day upon which the
person opposing may give notice under the provisions of subsection (1) of this
section. |
(3) The applicant,
upon receipt of any notice and affidavits, if any, provided and sworn under the
provisions of subsection (2) of this section, may if he wishes, file his reply
by affidavit accompanied by not more than four affidavits from such other
persons as he may desire within a further seven clear days from the date of the
said receipt. |
(4)
The Minister shall consider the application and the affidavits filed in
opposition and in reply and shall give his decision and either grant or refuse
the licence or the transfer of a licence. |
14. When the Minister has decided to grant a licence
or the transfer of a licence under the provisions of this Act, the applicant
therefor shall be given an order for the issue thereof and he shall attend at
the Treasury as soon as possible, present such order and pay to the Treasurer
the sum payable therefor under the provisions of this Act. | Issue and registration of licence or transfer. |
15. (1) Notwithstanding the provisions of any other
Act In force from time to time in The Bahamas and in lieu of any duties or
taxes which may be levied or charged under the provisions of any other Act in
force from time to time in The Bahamas, there shall be charged, levied and collected- | Duty payable on manufactured spirits and beer. |
(a) on spirits
manufactured under the provisions of this Act- |
(i) on spirits termed Alcohol - a tax of six dollars per
proof gallon; |
(ii) on spirits termed Gin - a tax of six
dollars per proof gallon; |
(iii) on spirits termed Vodka - a tax of six dollars per
proof gallon; |
(iv) on
spirits termed Rum - a tax of six dollars per proof gallon; |
(b) on spirits,
other than spirits referred to in subparagraph (i), (ii), (iii) or (iv) of
paragraph (a) of subsection (1) of this section, manufactured under the
provisions of this Act, a tax at the rate of four-fifths of the stamp duty from time to time imposed by
the Stamp Act on the importation into The Bahamas of the particular kind of
spirits so manufactured; |
(c)
[i]on beer (excluding the by-product knownas "malta") manufactured under
the provisions of this Act, a tax of four dollars per gallon; |
(d) on the
beverage malta, manufactured under the provisions of this Act, a tax of sixty cents per gallon. |
(e)
on beer manufactured within the Port Area and subsequently exported from
the Port Area to any other part of The Bahamas a tax at a rate of $1.00 per
imperial gallon. |
(2) The tax
imposed by subsection (1) shall be paid when the spirits or beer are withdrawn
from bond in such lawful manner as may be prescribed by the Minister. |
(3) The Spirits
and Beer Manufacture Rules in force immediately before the commencement of the
Spirits and Beer Manufacture (Amendment) (No. 3) Act, 1973[ii]* shall be deemed to have been
prescribed for the purposes of subsection (2) of this section. |
(4) There shall be
payable in respect of spirits or beer manufactured under the provisions of this
Act and placed in bond a bonding tax of three-quarters of one
per centum ad valorem. |
16. (1) Notwithstanding
anything to the contrary, but subject to the conditions specified in subsection
(2) there shall be allowed in respect of export from The Bahamas- | Reduction of duty on exportation. |
(a) of
spirits referred to in paragraph (a) of subsection (1) of section 15,
manufactured in The Bahamas under this Act, a rebate of duty of one hundred per
centum; |
(b) of
any spirits, other than spirits termed rum or beer manufactured within The
Bahamas under this Act, a rebate of duty of one hundred per centum. |
(c) of
beer manufactured in The Bahamas under this Act, a rebate of duty of one
hundred per centum; |
of the tax
imposed under subsection (1) of section 15. |
(2) The conditions
mentioned in subsection (1) of this section are as follows- |
(a) that the
spirits or beer in question are entered for export before being removed from
the licensed premises; |
(b) that the
spirits or beer in question are not so removed except under and in accordance
with conditions approved by the Comptroller; |
(c) that, if it
is not proved to the satisfaction of the Comptroller within a reasonable time
after the grant of the rebate or reduction that the spirits or beer in question
have been shipped on board a vessel, ship or aircraft which has been duly
cleared outwards from The Bahamas in accordance with the provisions of the Customs Management Act, the Comptroller
may serve a notice in writing to that effect upon the licensee, and the service
of such a notice shall operate to cancel the rebate of reduction forthwith. |
17. It shall be an offence against this Act for any
person, without reasonable excuse (proof whereof shall be on him)- | Offence of diverting spirits or beer in certain cases. |
(a) to retain
within The Bahamas; or |
(b) to unship
or land at any port or place therein, |
any spirits
or beer on which rebate or reduction has been allowed under section 16 of this
Act, and any person guilty of such an offence shall be liable on summary
conviction to a fine not exceeding one thousand five hundred dollars, and the
court may, in addition to or instead of imposing such a fine, order that the
spirits or beer shall be forfeit to the Crown. |
18. (1) Any licensee may import into The Bahamas or
take out of bond without payment of duties of customs all raw materials (which
expression shall include but shall not be limited to grain, sugar, starch,
molasses and oils) machinery, tools, fixtures, equipment or supplies which may,
from time to time, be required for the purpose of the processes carried on at
any distillery or brewery: | Importation of certain articles duty free. |
Provided that upon
entry of the said articles and before any permit for the delivery of the same
shall be given, the licensee, or the duly authorised agent of the licensee,
shall make and sign a declaration before the Comptroller to the effect that
such articles are intended to be used solely for the purpose of the distillery
or brewery for which the licensee is licensed under this Act. |
(2) If any such
articles shall be used or applied for or to any purpose other than that set
forth in such declaration the person making such declaration
shall be liable to a fine of eight hundred dollars to be recovered summarily,
and such articles shall be forfeited and may be seized and proceeded against in
the same manner as goods liable to forfeiture under the provisions of the
Customs Management Act, or any Act passed in amendment thereof or substitution
therefor. | Penalty. |
(3) If at any time
any person in whom the property in any such articles shall be vested shall
desire to use any of the said articles otherwise than for the purposes
specified in the declaration, it shall be lawful for the Comptroller on payment
of the full amount of the duties of customs ordinarily payable on such
articles, or on so much thereof as the Comptroller shall consider reasonable,
by memorandum endorsed on the declaration to cancel the same as far as relates
to such articles. | Payment of duty when used for other purposes. |
(4)
Notwithstanding anything to the contrary in this or any other law a person,
being either a licensee under this Act or an approved manufacturer within the
meaning of the Industries Encouragement Act may, with the approval of the Minister
fate any product, or by-product, or raw material the use of which is necessary
for the purposes, of the process carried out by him as licensee or approved
manufacturer out of bond without payment of duties of customs for transfer to
any other person for use in any process carried on by that other person for
commercial purposes. |
19. (1) Any licensee desiring to construct, alter,
repair, improve, extend, rehabilitate, remodel, furnish, refurnish, equip,
re-equip or air condition any building or buildings as a distillery or brewery,
may, from time to time, submit to the Minister in writing for approval, full
particulars of such proposed construction, alteration, repair, improvement,
extension, rehabilitation, remodelling, furnishing, refurnishing, equipping,
re-equipping or air conditioning, together with a plan showing the location of
the said building or buildings, plans and drawings of the proposed building or
buildings and an estimate of the cost thereof, and shall supply to the Minister
such other information as the Minister may require. The Minister may enter into
an agreement with the licensee providing for the refund of all duties of
customs in respect of all materials necessary for the purpose of carrying out
all or such part of the proposals as the Minister has approved, which may be
imported into The Bahamas purchased or taken out of bond therein by the
licensee during such period as the Minister may determine. Every agreement
entered into pursuant to the provisions of this subsection shall contain such
covenants on the part of the licensee and such safeguards as the Minister shall
deem fit and proper in the circumstances. | Minister may enter into agreement with licensee for
construction, etc., of buildings. |
(2) Every
agreement made under the provisions of this section shall be expressed to be
made by and between the Minister acting for and on behalf of the Government of
The Bahamas of the one part, and the licensee of the other part, and shall be
executed by the Minister under the Public Seal, and shall be executed by the
licensee, if the licensee be an individual under his hand and seal, or if the
licensee be a company, under its common seal. |
(3) A copy of
every agreement made under the provisions of this section shall be laid upon
the table of each House of Parliament within fourteen days after the date on
which such agreement is made, or if Parliament be not in session, within
fourteen days after the first meeting thereof after the date on which such
agreement is made. |
(4)
For the purposes of this section, customs duties exemptions shall be available
only in respect of- |
(a) materials
used for plant construction and equipment on a one time basis at the
commencement of the licensing and subsequently only upon the expansion or
replacement of the plant but not including spare or replacement parts; |
(b) approved
raw materials. |
20. If any alcohol or neutral or cologne spirits is
used by a licensee to produce gin, vodka or any other similar product there
shall be allowed to such licensee a rebate or drawback of eighty per centum of
the duties of customs paid or secured upon the importation thereof. | Rebate of duty on alcohol, etc., used to produce gin,
etc. |
Provided that no
such rebate or drawback shall be allowed unless and until the licensee or his
duly authorised agent shall make a declaration before the Comptroller to the
effect that the said alcohol or neutral or cologne spirits has been used to
produce gin, vodka or some similar product, and that the said licensee is
entitled to the rebate or drawback thereon, and unless such alcohol or neutral
or cologne spirits is used in bond and in the presence and under the control of
a customs officer, such officer to be appointed by the Comptroller at the
expense of the licensee. |
21. It shall be lawful for the Comptroller, or any
customs officer authorised by him, to enter any premises licensed under the
provisions of this Act, for the purpose of ascertaining whether the terms and
conditions of the licence are being complied with, and generally for the
purpose of preventing or detecting the violation of any of the provisions of
this Act or the Liquor Licences Act, or any Act passed in amendment or
substitution therefor, and to remain on such premises for so long as is
necessary for the carrying out of his duty. | Comptroller, etc., may enter licensed premises. |
22. All whisky distilled under the provisions of this
Act shall remain in bond for a period of not less than three years before being
exported or sold. | Whisky to remain in bond for three years. |
23. No licensee shall commence to work his distillery
or brewery at any time unless he has given at least three days' previous notice
in writing to the Comptroller; and after any interruption of work for more than
one week in duration a new notice shall be given. | Licensee must give notice before starting work. |
24. It shall be lawful for the Minister to authorise
and empower the Comptroller or any other customs officer to place a stamp or
label across the mouth of any or all bottles filled with spirits or beer in
bond and under Government supervision, showing that the said bottles were so
filled in bond and under Government supervision. | Minister may authorise Comptroller to label bottles. |
25. It shall be lawful for the Minister, from time to
time, to make rules in respect of all or any of the following matters- | Rules. |
(a) the
supervision and inspection of any licensed premises and the bonded warehouse
thereon; |
(b) the style
of architecture, design and size of the bonded warehouses and the materials of
which they are to be constructed; |
(c) the method
to be used in the storage of goods in the bonded warehouses; |
(d) the size
and kind of containers in which the spirits or beer are to be stored; |
(e) the
stamping of the containers, whether casks, barrels, bottles or otherwise, and
prescribing the stamps to be used and how the same are to be printed or
engraved; |
(f) the
custody and control of the bonded warehouses; |
(g) the
supplying of warehouse receipts and certificates, including landing
certificates; |
(h) the manner
in which the bottling of spirits or beer in bond shall be carried on; |
(i) the books,
records and accounts to be kept and returns to be made by the gaugers and
warehouse-keepers, or other officials and by the licensees; |
(j) the mode
and time of inspecting the spirits and beer; |
(k) prescribing
the process to be used in order to reduce any spirits to fourteen under proof
spirits as measured by the Sykes Hydrometer; |
(l) authorising
the proper sanitary inspection, especially in regard to the protection from
contamination of any spirits, gin, vodka or other products manufactured under
the provisions of this Act and supervision and inspection that such spirits,
gin, vodka or other products are of satisfactory quality, and in regard to the
protection from contamination of the waters of the harbour, from refuse oil and
from refuse products from any distillery or brewery; |
(m) the fees to
be paid for the services of excise officials; |
(n) all fees
for the use of Government stamps; |
(o) prescribing
every matter or thing to be prescribed under the provisions of this Act; and |
(p) generally
for carrying into effect the objects of this Act. |
26. If any person contravenes any of the provisions of
section 3 of this Act such person shall be guilty of an offence against this
Act and shall be liable on summary conviction to a fine of two thousand
dollars, and all spirits and vessels, utensils and materials for distilling or
preparing spirits or manufacturing beer in his possession shall be forfeited,
and in addition any licence which may have been granted to such person under
the provisions of this Act may be revoked by order of the court. | Penalty for contravention of the provisions of section
3 of this Act. |
27. If any licensee contravenes or disregards any of
the terms and conditions of or subject to which the licence was granted, such
licensee shall be guilty of an offence against
this Act and shall be liable on summary conviction to a penalty of two hundred
dollars or to imprisonment of six months, and the licence shall be liable to be
revoked by order of the court. | Penalties with regard to licence. |
28. (1) No materials imported into The Bahamas
pursuant to the provisions of any agreement made under the authority of this
Act may be sold, given away, or otherwise disposed of within The Bahamas unless
the full amount of the duties of customs ordinarily payable upon the
importation thereof shall have been paid into the Treasury, in which case it
shall be lawful for the Comptroller by a memorandum endorsed on the bond
furnished upon the importation thereof to cancel the same so far as it relates
to such construction plant. | Penalties for disposing of materials without payment
of duties. |
(2) Every person
who contravenes the provisions of this section shall be guilty of an offence
against this Act and shall be liable on summary conviction to a
fine of two thousand dollars, or to imprisonment for one year, or to both such
fine and imprisonment, and the construction plant sold, given away, or
otherwise disposed of in contravention of the provisions of this section may be
seized and proceeded against in the same manner as goods liable to forfeiture
under the
Customs Management Act, or any Act passed in amendment thereof of substitution
therefor, and the penalty of any bond furnished upon the importation of such
construction plant may be recovered as liquidated damages. |
29. Every person knowingly making a false declaration
for the purposes of obtaining a refund of the duties of customs pursuant to the
provisions of any agreement made under the authority of this Act shall be
guilty of an offence against this Act and shall be liable on summary conviction
to a fine of two thousand dollars, or to imprisonment for one year, or to both
such fine and imprisonment. | Penalty for false declaration. |
30. (1) Any person applying any materials in respect
of which duties of customs shall have been refunded pursuant to the provisions
of any agreement made under the authority of this Act, for any purpose other than
for the purpose specified in such agreement, shall be guilty of an offence
against this Act and shall be liable on summary conviction
to a fine of two thousand dollars, or to imprisonment for one year, or to both
such fine and imprisonment. | Penalty for wrongful application of materials. |
(2) If the person
convicted of an offence under the provisions of subsection (1) of this section
shall be a licensee such agreement may be cancelled by the
Minister, in which case all duties of customs refunded to the licensee pursuant
to the provisions of any agreement made under the authority of this Act may be
recovered from the licensee as liquidated damages. |
31. All proceedings for offences against this Act may
be prosecuted in the name of the Comptroller. | Prosecutions. |
32. All expenses incurred under the provisions of this
Act shall be paid out of the Consolidated Fund by warrant in the usual manner. | Expenses. |
33. The Spirits and Beer Manufacture Act, 1924 is
hereby repealed: | Repeal. |
Provided that any
person who holds a licence granted under the provisions of the Act hereby
repealed shall, on application being made therefor, be entitled to an agreement
under the provisions of section 19 of this Act. |