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Computation and Payment of Excise Duty on Spirits
(1) The excise duty on spirits shall become due and shall be charged at the rate in force when the spirits liable to duty are delivered from the distillery or the distiller's warehouse; and the duty shall, subject to any remission or rebate thereof which may be granted in accordance with the provisions of this Act, be paid by the distiller, or secured to the satisfaction of the proper officer, on its becoming due.
Notwithstanding subsection (1), where spirits are removed from a distillery or distiller’s warehouse, the duty shall become due and shall be charged art the rate in force when the spirit liable to the duty are delivered from the rectifier's warehouse, and the duty shall be paid by the rectifier, or secured to the satisfaction of the proper officer, on its becoming due.
The Commissioner may permit the payment of duty under subsection (1) and (2) to be deferred, to a date not later than the twentieth day of the month following that on which it became due.
(1) In the case of a distillery where spirits are manufactured by distillation of fermented liquor, the excise duty on spirits shall, in addition to being charged on the spirits distilled, be chargeable in
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Ascertainment of strength, weight, and volume spirits.
respect of each distillation period in accordance with the following provisions of this section.
There shall be calculated the quantity of spirits at proof capable of being produced from any wort and wash made at the distillery on the assumption that from every one hundred litres of wort and wash one litre of spirits at proof will be produced for every five degrees of attenuation, that is to say for every five degrees of difference between the highest gravity of the wort and the lowest gravity of the wash before distillation, and so in proportion for any less number of litres of won and wash or any less number of degrees of attenuation.
The gravity of the wort or wash for the purposes of subsection (2) shall be taken as that declared by the distiller:
Provided, that if either gravity is found by the proper officer before distillation, and the gravity so found is, in the ease of wort, higher, or, in the case of wash, lower than that declared by the distiller, the gravity to be taken shall be that so found by the proper officer.
There shall be ascertained the quantity computed at proof of the spirits and feints produced at the distillery after deducting the feints remaining at the end of the last preceding distillation period.
If the quantity calculated under subsection (2) exceeds the quantity ascertained under subsection (4), the excise duty on spirits shall be charged and become payable immediately an that excess:
Provided that the Commissioner may make such allowance as in his opinion is reasonable from any charge under this section on proof to his satisfaction that the charge arises wholly or in part on account of the removal of wash for the separation of yeast.
In this section, the expression "distillation period" means the period prescribed by regulations for the purpose of taking account of feints and spirits produced.
(1) For the purpose of this Act the strength, weight or volume of spirits shall be ascertained in accordance with the provisions of this section.
Spirits shall be deemed to be at proof if the volume of the ethyl
2002 Customs & Excise Act Cap.472
Time of delivery determines rate of excise
alcohol contained therein made up to the volume of the spirits with distilled water has a weight equal to that of twelve-thirteenths of a volume of distilled water equal to the volume of the spirits, the volume of each liquid being computed as at 10.55 degrees Centigrade.
The expressions "degree of proof", "degree over poof" and "degree under proof" shall be construed by reference to a scale on which one hundred degrees denotes the strength of spirits at proof, and-
One hundred and one degrees, or one degree over proof, denotes the strength of spirits which would be at proof if there were added thereto such quantity of distilled water as would increase by one per cent the volume of the spirits computed as at ten degrees Centigrade;
Ninety-nine degrees, or one degree under proof, denotes the strength of spirits which would be at proof if there were removed therefrom such quantity of distilled water as would reduce by one per cent the volume of the spirits computed as at ten degrees Centigrade, and so in proportion for any other number of degrees.
The equivalent at proof of spirits not at proof shall, for the purposes of this Act, be deemed to be their volume-
Multiplied by the number of degrees of proof representing their strength; and
Divided by one hundred.
The Commissioner may make regulations prescribing the means to be used for ascertaining for any purpose the strength, weight or volume of spirits, and any such regulations may provide that in ascertaining for any purpose the strength of spirits any substance contained therein which is not ethyl alcohol or distilled water may be treated as if it were, and different regulations may be made for different purposes.
This section shall apply to denatured spirits and fermented liquor as it applies to spirits.
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