Revised Laws of Saint Lucia (2021)

Schedule 2

(Section 24)

RULES AND TABLE FOR DETERMINING THE WEIGHT PER GALLON AND THE QUANTITY OF SPIRITS BY THE HYDROMETER

1.  

   1.   Spirits which on test by the hydrometer give as indication a number in the column entitled “Indication” must be taken to be of the weight per gallon, in pounds and decimal parts of a pound, indicated by the corresponding number in the next following column, entitled “Weight per gallon”.

1.  

   2.   To ascertain the quantity of spirits in a package their net weight expressed in pounds is to be divided by their “Weight per gallon” and the quotient will be the quantity of the spirits in gallons and parts of a gallon.

Table

To each decimal in the Indication column that is not preceded by an integer there are to be prefixed the integer, and the letter (if any), next higher in the same column.

CHAPTER 15.09
EXCISE ACT

SUBSIDIARY LEGISLATION

List of Subsidiary Legislation

Excise Duty Order - Section 4

(Statutory Instrument 51/1984 and 29/1997)

Statutory Instrument 51/1984 .. in force 22 September 1984

Statutory Instrument 29/1997 .. in force 3 May 1997

ARRANGEMENT OF ORDERS

EXCISE DUTY ORDER - SECTION 4

Commencement [3 May 1997]

1.   Citation

This Order may be cited as the Excise Duty Order.

2.   Reduction of Rate of duty

The rate of duty on spirits used for keeping water from freezing is $2 per proof gallon.

3.   Exemption from excise duty

Excise duty shall not be paid on rum transferred for use in the production of liqueurs, rum punches and cordials.

Excise Regulations – Section 97

(Gazette 21–12–1915 and Statutory Instrument 8/1972)

Gazette 21–12–1915 .. in force 21 December 1915

Amended by S.I. 8/1972 .. in force 1 January 1972

EXCISE REGULATIONS – SECTION 97

ATTENDANCE AT DISTILLERIES

1.  

   1.   By mutual arrangement between the distiller and the officer, the latter will attend at the distillery on the appointed day in each week. On these days the notices and requests on the prescribed forms required to be given by the distiller shall be handed in on the arrival of the officer, who shall act on any such notice or notices.

1.  

   2.   An officer shall attend at a distillery on any other day than the one appointed on receiving reasonable notice from the distiller stating the nature of the operation and the day and hour when the attendance is required. If immediate attendance at a distillery is required and the proper officer is not available, the Comptroller of Excise shall arrange for the attendance of a substitute as early as practicable.

1.  

   3.   The officer shall visit the distilleries in his or her district on other occasions than the day fixed, and such visits shall be independent of any arrangement with the distiller under regulations 1 and 2.

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   4.   The officer shall attend punctually at the time fixed in the notice. Should the distiller from any cause not be ready for the operation, the notice may after a reasonable time has elapsed be treated as void, and notice anew required to be given. In the case of removal of spirits from the receiver into packages, the distiller shall be deemed not to be ready for the operation if the number of casks together with the vacuity in the storage tank or stock cask is in the officer's opinion insufficient to clear the receiver. However, under special circumstances the Comptroller of Excise may permit partial removal of the contents of the receiver.

ASCERTAINING QUANTITIES OF SPIRITS

1.  

   5.   The contents of all vats, tanks and receivers shall be ascertained by gauge; the full capacity of casks or similar packages, when filled at a distillery or in the course of an operation in a warehouse, shall be ascertained by weight according to the directions given in these Regulations; and the contents of bottles or similar packages shall be ascertained by measure.

1.  

   6.   The ullage of casks when the full capacity is known is to be found by the ullage rule.

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   7.   A Table Book shall be kept in each district showing the dimensions and tabulation of the vessels at each distillery or warehouse in the district, and such tabulations for each vessel when signed by the Comptroller of Excise shall be taken to be correct and continue in use until the vessel is regauged. Duplicate Table Books are to be prepared by the officers, and when compared and found to agree with the originals are to be filed at headquarters for reference. The tabulation of the vessels shall be set out in the Table Book to show the quantity of spirits at each inch and tenth of an inch of the depth.

1.  

   8.   All accounts and records of spirits shall be kept in proof gallons.

REMOVAL OF SPIRITS FROM RECEIVER

1.  

   9.   Before taking the gauge prior to removal of spirits from the receiver, the officer must see that the cock on the pipe leading from the spirit safe into the receiver is shut. The cock must not be opened again nor spirits run into the receiver until after the account is taken, and the operation completed.

1.  

   10.   The fastenings of the receiver must then be unlocked, and the distiller or his or her servant requested to stir up and mix the spirits in the receiver. The officer should take a sample, ascertain its temperature and indication, and enter the account in the distillery survey book.

1.  

   11.   Except as provided for by any indulgence granted under section 15 of the Act, the spirits after an account thereof has been taken in the receiver must be removed to the storage tank.

FILLING CASKS

1.  

   12.   The weighing machine or scales to be provided by the distiller under section 55 of the Act shall be a weighing machine or scales capable of weighing the largest size of cask used in the distiller's operations, and the weights shall be of the Imperial standard. The measures to be similarly provided by the distiller shall be of the Imperial standard to measure one gallon and ¹/₄ gallon respectively.

1.  

   13.   The operation of finding the capacity of casks by weight is to be performed in the following manner—

   1.  

      (a)     The empty cask must be tared to the pound and the weight, mark, and number of the cask entered in the book provided for that purpose;

   1.  

      (b)     The cask is then to be filled and the temperature and hydrometer indication of the spirits ascertained and recorded. Care must be taken that the correct temperature is found and for this purpose after immersing the thermometer and hydrometer the sample glass should be emptied and refilled;

   1.  

      (c)     The full weight of the cask is next to be taken and recorded. Officers should be careful to see that the casks are quite full when weighed, and that all calculations for obtaining the capacity are correctly made;

   1.  

      (d)     If exact balance is unobtainable in weighing, the cask side should be allowed to preponderate both for tare and gross;

   1.  

      (e)     From the net weight and hydrometer indication the content of each cask can be found from the Table of Weights authorised. If an indication or weight occurs that is not in the table of weights the content of the cask may be calculated by dividing the net weight in pounds by the pounds per gallon for such indication given in Schedule 2 of the Act.

      Thus—Gross weight of full cask	724	lbs
      Tare	138	lbs
      Net weight	586	lbs

1.  

   Supposing the hydrometer indication to be 40.2, the weight per gallon would be 8.853 lb, and 586 ÷ 8.853 = 66 gallons.

1.  

   14.   As soon as the capacity is ascertained the Officer must see that it is at once marked on one end of the cask either by cutting or branding, or painting with oil colour. The quarter gallons in casks of less content than 80 gallons are to be shown as fractions— ¼, ½, or ¾. In the marking of casks, it is desirable to secure uniformity.

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   The number should come first, followed by the year and the capacity. Examples of marking are as under—

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   15.   The greatest care is to be taken in finding the tare and gross weight of a cask, in reading the indication, and in working the calculations, so that the true capacity of a cask may be determined.

1.  

   16.   A distiller may, for his or her own satisfaction, measure out any cask which has been filled.

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   17.   The quantity at proof in each cask is to be calculated to the tenth of a gallon, and all smaller fractions are to be disregarded.

CASKS ON ULLAGE

1.  

   18.   When it is desired to remove casks on ullage, the casks must be produced full, and the quantity that may be drawn off, by measure, must be in even gallons and must not exceed 2 gallons from each cask. The quantity by ullage rule is then to be found, and any difference recorded.

REDUCING SPIRITS

1.  

   19.   A distiller may reduce spirits in a receiver or storage tank to any strength not less than 35% over proof, or to any strength for direct exportation or ships' stores, on giving reasonable notice of his or her intention to do so, and stating the quantity and strength of the spirits to be reduced. Before any water is added to the spirits the officer must take an account of the contents of the receiver or storage tank according to the directions given in regulations numbered 9 and 10, and the contents are thereafter to be drawn off into packages in the ordinary manner.

1.  

   20.   When only a portion of the contents of a receiver or storage tank is to be reduced, the distiller must provide in an approved compartment a vat for storing the quantity of spirits to be reduced. After reducing, the spirits are to be drawn off from the vat into packages in the prescribed manner, and any balance remaining in the vat is to be transferred to the storage tank or stock cask.

1.  

   21.   The officer must see that the vat is empty before any spirits are run into it, and must see it completely emptied after the operation.

STOCK ACCOUNTS

1.  

   22.   A balancing of the distillery stock must be made on all occasions of removal of spirits from the receiver into packages, or of removal of spirits from the receiver to the storage tank.

1.  

   23.   In taking the stock, the quantity in the storage tank or stock cask should be ascertained by re-examination before any other operation takes place. Any deficiency not exceeding 1¹/₂% per week may be allowed as decrease, unless an interval of more than one month has elapsed since the previous re-examination in which case no deficiency in the storage tank exceeding the scale for “Allowances in Warehouse” shall be allowed. (See regulation 32).

1.  

   24.   The proof quantity in the storage tank or stock cask as found on re-examination, together with the proof quantity in the spirit receiver, will form the debit side of the account, which will be balanced on the credit side by (a) the quantity removed into packages, (b) the balance finally remaining in the storage tank or stock cask, and (c) any deficiency arising from the operation.

1.  

   25.   A deficiency not exceeding 1% on the proof quantity of spirits removed in the course of the operation may be allowed by the officer. If the deficiency exceeds 1% a special report of the circumstances causing the loss must be sent to the Comptroller of Excise. (See also regulation 36).

BOND FOR REMOVAL

1.  

   26.   A bond for removal of spirits on which duty has not been paid may at the option of the distiller be for a specific removal, or a general bond may be entered into with sufficient sureties for an amount which shall be at least double the duty on any consignments or removals likely to be undertaken at one time. Similar bond must be given by any person removing spirits from one warehouse to another not in the same town. Liability under the bond will be ordinarily discharged by the certificate of receipt, of shipment as stores, of landing at the port of destination, or of methylation, as the case may be.

WAREHOUSING

1.  

   27.   Spirits may be deposited in an approved warehouse on the distillery premises on a warehousing notice showing the particulars of the casks desired to be warehoused. A warehouse register and ledger in the prescribed form will be kept as in the case of an ordinary warehouse.

1.  

   28.   When packages are to be removed to warehouse off the distillery premises, a request for a permit must be filled up by the distiller. A permit must accompany all spirits for removal and a dispatch account to be sent to the officer at the place of receipt. Where the packages cannot be sent in one consignment, a permit must be made out for and accompany each consignment.

1.  

   29.   All packages must be so arranged as to allow easy access to them, in order that a correct account may at any time be taken of the spirits in warehouse, and any leakage from casks readily discovered.

ALLOWANCE FOR DEFICIENCIES

In transit—

1.  

   30.   When deficiencies occur during the transit of spirits under bond for any purpose, a decrease not exceeding 1% will be allowed, but in any case of doubt or suspicion of fraud the allowance is to be withheld, and the matter reported to the Comptroller of Excise for directions.

1.  

   31.   When a deficiency in any cask after transit exceeds 1% a special report must be sent to the Comptroller of Excise by the officer at the place of receipt, accompanied by corroborative evidence of any special circumstances under which the loss occurred.

In warehouse—

1.  

   32.   Deficiencies in casks, except in cases of suspicion of fraud, shall be allowed by the officers in accordance with the following scale—

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   For every period not exceeding—

   	Allowance %
   1 month	2
   2 months	3
   3	4
   6	6
   1 year	8
   2 years	12.

1.  

   For every succeeding year or part of a year a further allowance of 4% may be made. Before duty is charged on a deficiency in warehouse exceeding the scale, the particulars must be reported to the Comptroller of Excise for directions.

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   33.   The allowances are to be computed on the proof quantity of spirits warehoused. The decimal is to be increased by 0.1 when the centessimal amounts to 5 or upwards and this will also apply to deficiencies in operations or in transit.

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   34.   The allowance is designed to cover not only losses from natural causes, such as absorption and evaporation in sound casks, but also bad condition of the warehouse, slack hoops, defective staves, porous timber and worm holes.

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   35.   No allowance is to be made in spirits in bottles, jars, or metal drums.

DEFICIENCIES ARISING FROM OPERATIONS

1.  

   36.   Any deficiency arising during the operation of vatting, blending, racking, reducing with water, and bottling, not exceeding 1% may be allowed by an officer. If the deficiency exceeds 1% a special report of the circumstances causing the loss must be sent to the Comptroller of Excise. The allowance is to be calculated on the quantity found on re-examination prior to the operation.

1.  

   37.   Despite the allowances mentioned in the foregoing regulations the Comptroller of Excise may, if he or she is satisfied that the loss does not arise from negligence or fraud, allow any further deficiency not exceeding 2 gallons beyond the allowance in respect of each package and 1% beyond the allowance in respect of storage tanks, vats, and receivers.

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   38.   Before an operation is performed in warehouse a notice stating the exact nature and terms of the proposed operation and containing a specification of the spirits as in the case of an ordinary delivery must be prepared and signed by the proprietor.

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   39.   The officer will compare the marks and other particulars in the notice with those in the register, and on the packages. He or she will then ascertain the actual quantity of the spirits prior to the commencement of the operation, noting any deficiency or increase then found, as prior to the operation.

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   40.   When an operation is completed the officer will ascertain the quantities, record and sign the new account of the spirits, note any increase or decrease in the operation, and balance the account.

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   41.   Operations must not be performed except in the presence of an officer, who must attend until the operation is concluded.

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   42.   The initials of the checking officer are required to all accounts of operation.

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   43.   After an operation, the contents of casks of spirits must be found by weighing, and weights and scales or weighing machines with standard weights for testing must be provided in all warehouses where operations on spirits are conducted.

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   44.   Spirits remaining from an operation may be warehoused on ullage unless they are less than the minimum quantity allowed by the Act to be warehoused, in which case they should be immediately cleared for home consumption.

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   45.   When a remnant of less than 12 reputed quart bottles is left at the completion of a bottling operation, it must be immediately cleared for home consumption, even if otherwise inadmissible.

SAMPLES

1.  

   46.   One sample for exportation not exceeding ¹/₁₀ of a liquid gallon may be taken free of duty by the proprietor from each cask of spirits deposited in a warehouse. All other samples are to be charged with duty at the following rates, viz— Samples not exceeding ¹/₁₀ gallon of spirits warehoused at a strength less than 35%. over proof — $0.12 each; those of spirits warehoused at a strength of or exceeding 35%. over proof — $0.14 each.

EXPORTATION

1.  

   47.   If no general bond is in force, before spirits are delivered for exportation or ships' stores, a bond to cover double the duty must be given and a request and delivery warrant prepared by the proprietor. The packages must be produced to the officers at the port of shipment, who will certify on the dispatch and on the permit that the goods have been shipped. All customs regulations in force must be complied with.

1.  

   48.   If it is desired before exportation to fill up the vacuities in packages that have been lying in warehouse, such filling will be allowed only at the warehouse at the port of shipment. Notice of the operation must be given by the proprietor of the spirits showing particulars of (a) the cask from which the spirits are to be drawn off for filling and (b) the casks intended to be filled up.

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   49.   The account of the operation must be fully shown in the Operations Register.

ERRORS IN CHARGE

1.  

   50.   

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   (1)   Overcharges — When small errors in quantities causing overcharge of duty are discovered in the accounts of spirits delivered on payment of duty, the correction may be made either by a direct refund or by deducting the quantity in error from the next amount for delivery of spirits of the same kind for the same proprietor.

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   (2)   Undercharges — Errors causing undercharges of duty are to be rectified by direct payment on demand note by the Accountant General.

DELIVERIES FROM WAREHOUSE

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   51.   The notice on the approved form for deliveries for home consumption, for removals from one warehouse to another, or for operations is ordinarily to be accepted and acted upon as early as practicable, but the Comptroller of Excise may at any time require the proprietor of the spirits to give such further reasonable notice, as may enable him or her to make suitable arrangements.

PAYMENT AT DISTILLERY OR WAREHOUSE

1.  

   52.   Delivery of spirits will be made without waiting for specific payment of duty at the Treasury or District Revenue Office and production of receipt, under the following conditions—

   1.  

      (a)     A Deposit Account at the Treasury may be opened in which will be credited payment in lump sums, and the duty charged on deliveries debited. All transactions will be immediately advised to the officer, who must satisfy himself or herself that a sufficient sum remains on deposit to cover the duty before allowing delivery. The account may be closed and refund made at any time on written application, the officer certifying the amount due on the application, which he or she will forward to the Treasury;

   1.  

      (b)     A deposit may be made at the Treasury or district Revenue Office equal to the amount of duty on the packages as originally warehoused, in addition to the warehouse rent. The officer will then take the account and ascertain the exact amount payable at the time of delivery. A refund of any difference will be made on presentation of the delivery warrant at the Treasury or District Revenue Office;

   1.  

      (c)     Duty shall be paid on the actual quantity of spirits delivered from the storage tank into the company's delivery tank less an allowance which the company may elect to claim in lieu of casking, instransit and storage deficiencies. The allowance shall be notified to each company by the Minister of Finance but in any case shall not exceed 1% of the actual quantity delivered into the delivery tank.

(Amended by S.I. 8/1972)

DISPENSATIONS

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   53.   

1.  

   (1)   Permission to dispense with the storage tank and close metal pipe leading from the spirit receiver to storage tank as required by section 22 of the Act and paragraph 11 of Schedule 1 to the Act will, on the recommendation of the Comptroller of Excise, as a rule be granted at any distillery at which there is an approved locked room or warehouse.

1.  

   (2)   After filling packages, the Spirit Receiver must be completely emptied by transferring the balance or remnant therein to a stock cask in the locked room or warehouse. However, under special circumstances the Comptroller of Excise may permit partial removal of the contents of the Spirit Receiver.

BOOKS AND FORMS

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   54.   The official books and forms to be kept for recording the distillation of rum, and the deliveries, receipts, and transactions in spirits will be as hereafter described.

BOOKS
DISTILLERY SURVEY BOOK

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   55.   A survey book will be provided at each distillery for the purpose of noting the condition of vessels and progress of distillation, and of recording all removals of spirits from the receiver. The Survey Book is to be kept on the distillery premises, and must not be removed therefrom until taken out of use.

OFFICER'S DISTILLERY SURVEY AND STOCK BOOK

1.  

   56.   This Book is for the use of the officer, and consists of 2 parts. The first part is a duplicate of the Distillery Survey Book, and the second is designed to record the accounts of all spirits manufactured at a distillery, of fillings into packages from Spirit Receiver or Storage Tank, and removals to Warehouse or for home consumption. The inclusion of columns for ascertaining the contents of casks by weighing dispenses with the necessity of keeping a separate Weighing Book.

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   57.   When a warehouse exists at any distillery, a Warehouse Register and Ledger must be kept but at all other distilleries the Distillery Stock Book will also serve the purposes of a Register and Ledger.

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   58.   At the end of each month the account is to be totalled as shown in Precedent No. 2 and a monthly abstract on the form shown in Precedent No. 4 sent to headquarters.

WAREHOUSE LEDGER

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   59.   The Ledger will contain the stock accounts of all spirits in warehouse, and of all receipts and removals therefrom. One Ledger may serve for all the warehouses in an officer's district if the accounts for each warehouse are kept separate.

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   60.   At the end of each month the Ledger account must be totalled, the quantities delivered deducted from the quantities received and the balance carried forward to the stock of the ensuing month.

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   61.   A monthly abstract according to Precedent No. 4 is to be sent to headquarters on the last day of each month.

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   62.   All documents (Warrants, Dispatch Advices, Certificates of Receipt, and Distillers' Warehousing Notices) relating to entries in the Ledger (except Warrants in Out-Stations) are to be made up into a parcel for each description at the end of the month, and retained for comparison with the Ledger and subsidiary books by the Check Officer. Delivery Warrants in Out-Stations are to be sent to headquarters monthly.

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   63.   In posting from the Register, the total quantity of spirits advised on the Dispatch is to be entered on the receipt side of the Ledger, and on the delivery side is to be entered the deficiencies allowed on transit.

WAREHOUSE REGISTER

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   64.   All spirits are to be entered in the Register in the order in which they come to the warehouse.

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   65.   After examination of the spirits at the time of receipt, the particulars as ascertained are to be immediately entered in the Warehouse Register, and Certificates of Receipt, (Precedents No. 9 and 10) sent to the officer at the place of removal and to the proprietor of the spirits.

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   66.   On the first line of each entry of spirits received must be entered the number of packages, the denomination of the spirits, the place whence received, and the date of the dispatch as in Precedent No. 5.

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   67.   A space of not less than an inch is to be left between the entries of each consignment, and a line drawn across the book below each.

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   68.   Registers may be continued in use until all the spirits entered therein have been delivered or if more convenient, the old accounts, if few, may be transferred to a new register.

OPERATIONS REGISTER

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   69.   The Operations Register is intended for recording the particulars of all spirits operated on in warehouse, including the transfer or “transhipment” of spirits from a leaky package to a sound one.

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   70.   Casks taken account of in the Operations Register are to be written off or delivered from the Warehouse Register, the date and folio of the Operations Register to which transferred being entered in the appropriate columns. After the operation the account of the re-warehoused cask or casks may either be continued in the Operations Register, or, if preferred, the particulars may be re-entered in the ordinary Register as a new consignment. In the latter case, the Operations Register must be closed by entering in the Delivery Columns the date and folio of the register to which the particulars have been carried.

WARRANT AND DELIVERY BOOK

1.  

   71.   The particulars of the re-examination of all spirits except, as a general rule, those for operations are to be entered by the officer in the Warrant and Delivery Book at the time they are taken and such as are necessary transferred to the warrant for delivery. When more packages than one are included in a warrant, the number and quantities are to be totalled.

1.  

   72.   A warrant and Delivery Book need only be used where transactions are numerous. A special form of Delivery Warrant, on the tack of which columns are provided for recording re-examination particulars, is provided for use in Out-Stations.

FORMS
DISPATCH ADVICE AND PERMIT REQUESTS

1.  

   73.   This form is for advising the account of any spirits sent from a distillery to a warehouse or from one warehouse to another, and for all other removals of spirits under bond. It will contain the full particulars and destination of such spirits, the names of the remover and consignee, the date of removal, and the time allowed for re-warehousing.

CERTIFICATE OF RECEIPT

1.  

   74.   

   1.  

      (a)     On arrival of spirits at a warehouse a Certificate of Receipt is to be filled up from the particulars ascertained on examination, and the document sent to the officer at the place of removal, thus serving to inform him or her of the arrival of the spirits, and of any charge by loss or otherwise in transit.

   1.  

      (b)     If any loss in transit has occurred not exceeding the allowance, the Certificate of Receipt may be made out for the aggregate quantity. If a chargeable deficiency, however, has occurred, the particulars of the cask or casks should be shown in detail, as in Precedent No. 9.

RECEIPT TO PROPRIETOR FOR SPIRITS WAREHOUSED

1.  

   75.   On receipt of spirits at a warehouse the officer in charge will fill and deliver to the distiller or the person by or for whom the spirits are bonded a receipt in the form of Precedent No. 10.

DISTILLER'S REQUEST TO WAREHOUSE SPIRITS

1.  

   76.   When spirits are intended to be deposited in a warehouse on the distillery premises, this form should be used instead of the “Dispatch Advice and Permit Request,” in place of which it will serve as a voucher for the register and ledger entries. No permit nor Certificate of receipt will be required for spirits deposited in the distillery warehouse, the officer noting on the warehousing advice the folio of the register in which the particulars are entered.

DELIVERY WARRANT AND PERMIT REQUEST

1.  

   77.   The form of warrant and request is adapted for the delivery of all kinds of spirits. Separate warrants should be made out for different descriptions of spirits, it being necessary that a separate account should be kept of each kind. The warrants should be numbered consecutively in each month in respect of each warehouse. In Out-Stations the special form of Delivery Warrant (see regulation 72) must be used, and the warrants sent to headquarters monthly.

PERMIT

1.  

   78.   A permit in the form of Precedents No. 13 and 13A is to be used in the case of all removals of spirits from distillery or warehouse.

BOND

1.  

   79.   Unless a distiller or bonder of spirits desires to give a bond for each specific removal a general form of Bond (see Precedent No. 14) is to be given by all distillers or other persons removing spirits on which duty has not been paid. The amount of the security prescribed by the Regulations (regulation 26) is to be at least double the duty on any removals likely to be undertaken at one time.

(Precedents omitted)