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Revised Laws of Saint Lucia
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EXCISE ACT
Revised Laws of Saint Lucia (2023)
Back to Revised Laws of Saint Lucia (2023)
EXCISE ACT
ACT
1. Short title
2. Interpretation
3. Duty to be levied on litre of alcohol
4. Imposition and amendment of excise duties
5. Appointment of officers
6. Registration of stills
7. Transfer of registered still
8. No removal, etc., of stills without notice
9. Prohibition of distilling, etc., without licence
10. Grant of licence. Licence not to be granted in certain cases
11. Transfer of licence
12. Special licence may be granted to chemists and others
13. Construction of stills
14. Defective building, etc.
15. Cabinet may permit distiller to use fittings, etc., not prescribed by this Act
16. Alteration of vessels, utensils, pipes and fittings
17. Notice to be given of intention to recommence distilling
18. Distiller not to distill from wash not made in his or her distillery
19. Officer may take sample of spirits, etc.
20. Removal of spirits
21. How quantity of spirits to be ascertained
22. Storage tank
23. Spirits to be kept only in spirit receiver or store
24. Spirits to be drawn off into packages in presence of Officer, etc.
25. Account of stock and penalty for excess or deficiency
26. Redistillation of spirits
27. Low wines or spirits not to be mixed so as to increase gravity
28. Government Warehouse
29. Distiller's warehouse
30. Removal of spirits from distillery to warehouse
31. Duty to be paid on deficiency occurring during removal into warehouse
32. Payment of duty when deficiency occurs in warehouse
33. Storage dues
34. Storage of packages in warehouse
35. Vatting, blending, etc., in warehouse
36. Transfer of warehoused spirits
37. Samples from warehoused spirits
38. No compensation for spirits lost in Government warehouse
39. Duty payable on delivery from warehouse
40. Duty and storage dues payable before removal
41. Delivery of spirits for exportation or for ship's stores
42. Spirits from one warehouse to another
43. Regulations for delivery of spirits
44. Grant of permit
45. Permit to accompany spirits removed by a dealer
46. Marks and numbers to be stated on request note and permit
47. Penalties for removal of spirits without permit and fraudulent use of permit
48. Penalty and forfeiture for forgery of request note or permit
49. Dealer to cancel permit
50. Remission of duty on lost spirits
51. Methylation of spirits
52. Offences and penalty in connection with methylated spirits
53. Purified methylic alcohol to be liable to duty
54. Spirits used in arts or manufactures may be exempted from duty
55. Weighing machine, weights and measures to be provided by distiller
56. Distiller to provide accommodation for officer
57. Fastenings for locks to be provided by distiller
58. Tampering with locks, etc.
59. Penalty for illegal dealings with wash, low-wines or spirits
60. Penalty for receiving, etc., spirits illicitly distilled or when duty not paid
61. Penalty for permitting unlicensed distillation on premises
62. Penalty on person present at unlicensed distillation, etc.
63. Obstruction of officer
64. Penalty on person making signals to persons engaged in illicit distilling, etc.
65. Assaults on persons acting under Excise law
66. Illegal buying or procuring of spirits
67. Persons in possession of unpermitted spirits
68. Penalty on constables refusing to aid
69. Penalty on persons offering or accepting bribes
70. Power of officers to enter any land
71. Power of entry on premises of distiller
72. Power to search for pipes, etc.
73. Power to go on board and search ships
74. Detention of and penalty on persons unlawfully removing spirits
75. Power to enter and search for illicit stills and spirits
76. Supply of lights and ladders
77. Power to take samples
78. Power to enter premises of dealer
79. Power to require receiver, worm-tank and worm to be emptied
80. Forfeitures and seizures
81. Restoration of things seized
82. Procedure in respect of things seized
83. When reasonable cause for seizure no liability to action or prosecution and no costs to claimant
84. Dealings with things forfeited and proceeds of sale
85. Reward to informer and persons aiding
86. Discharge of offender who informs
87. Proceedings to be commenced within 6 months and to be taken in name of Comptroller of Excise or Commissioner of Police
88. Liability of distiller or dealer for acts of servant
89. Onus of proof of exemption on defendant
90. Distillery apparatus to be deemed property of distiller
91. Refund of duty
92. Liability of corporation to disqualification
93. Acts to be done by distiller may be done by agent
94. General penalty
95. Penalty under sections 25, 26, 51 and 54
96. Forms
97. Regulations
98. Cabinet may make interim order
99. Excise Duty to be refunded when order expires
Schedule 1
Schedule 2
SUBSIDIARY LEGISLATION
Excise Duty Order - Section 4 (Statutory Instrument 51/1984 and 29/1997)
1. Citation
2. Reduction of Rate of duty
3. Exemption from excise duty
Excise Regulations – Section 97 (Gazette 21–12–1915 and Statutory Instrument 8/1972)