- ARRANGEMENT OF SECTIONS
- PART I. – PRELIMINARY
- PART II. – LICENSING OF BREWERS
- PART III. – EXCISE SUPERVISION, ETC
- PART IV. – SPECIAL PROVISIONS RELATING TO EXCISE DUTIES ON BEER
- PART V. – REMOVAL OF BEER FROM BREWERIES
- PART VI. – DISPOSAL OF BEER ON TERMINATION OF LICENCE
- PART VII. – POWERS OF OFFICERS OF EXCISE
- PART VIII. – MISCELLANEOUS
Excise (Beer) Act 1952
Chapter 106.
Excise (Beer) Act 1952 .
Certified on: / /20 .
INDEPENDENT STATE OF PAPUA NEW GUINEA.
Chapter 106.
Excise (Beer) Act 1952 .
ARRANGEMENT OF SECTIONS.
1. Interpretation. 2. Incorporation of provisions of the Excise Act. 3. Unlicensed brewing. 4. Applications for licences. 5. Grant of licences. 6. Period of licences and renewals. 7. Renewal of licences. 8. Transfer of licences. 9. Securities. 10. Duties of licensed brewers. 11. Cancellation of licences. 12. Supervision by officers. 13. Brewers’ books. 14. Dutiable contents of vessels. 15. Deficiency in duty. 16. Refund of duty on spoilt beer. 17. Transfer of beer from brewery to delivery store. 18. Hours of removal. 19. Size of vessels. 20. Marking and labelling of containers of beer removed. 21. Disposal of spoilt beer. 22. Defacing marks or labels. 23. Manner of marking and labelling. 24. Unauthorized removal of beer. 25. Disposal of beer by Collector. 26. Sales by Collector. 27. Access to brewery and brewer’s books. 28. Entry and search of premises. 29. Stopping and search of vehicles and boats. 30. Seizure of forfeited beer. 31. Production of cart-notes. 32. Supply of samples. 33. Obstruction. 34. Forfeiture of certain beer. 35. Possession of beer on which duty has not been paid. 36. Dilution of beer. 37. Affixing of labels by bottlers. 38. Unauthorized printing or possession of cart-note forms. 39. Declarations. 40. Regulations.
INDEPENDENT STATE OF PAPUA NEW GUINEA.
AN ACT
entitled
Excise (Beer) Act 1952 ,
Being an Act to provide for excise duties on beer, and for related purposes.
PART I. – PRELIMINARY.
1. INTERPRETATION.
In this Act, unless the contrary intention appears–
[1] “approved vessel” means–
(a) a hogshead; or (b) a barrel; or (c) a half-hogshead; or (d) a kilderkin; or (e) a keg; or (f) a vessel of a capacity of two gallons; or (g) a vessel of a prescribed size, having a capacity greater than that of a hogshead; or (h) any other vessel the use of which for the purposes of this Act is permitted by the Commissioner General;
“authorized cart-note form” means a prescribed cart-note form the printing of which for use as a cart-note for the purposes of this Act has been approved by a Collector; “barrel” means a vessel of a capacity of not more than 36 gallons and not less than 33 gallons; “beer” means any liquid on which, under the name of beer, excise duty is payable; “bottle” means a bottle, tin, can or other container; “brewery”, in relation to a licensed brewer, means the brewery in which he is licensed to make beer, including–
(a) all premises adjacent to the brewery that are used in connection with it or with the business of the brewer; and (b) a delivery store that, by virtue of Section 17(2)(a), is deemed to be part of the brewery;
“Collector” means a Collector within the meaning of the Customs Act 1951 ; [2] “Commissioner General” means the Commissioner General of Internal Revenue appointed under Section 6 of the Income Tax Act 1959 ; [3] “excise duty” means a duty of excise imposed by or under the Excise Tariff Act 1956 on beer; “half-hogshead” means a vessel of a capacity of not more than 27 gallons and not less than 25 gallons; “half-pint” means a half-pint bottle or a bottle reputed to hold half a pint; “hogshead” means a vessel of a capacity of not more than 54 gallons and not less than 50 gallons; “keg” means a vessel of a capacity of 15, 10, 9 or 5 gallons; “kilderkin” means a vessel of a capacity of not more than 18 gallons and not less than 17 gallons; “licence” means a licence under Section 5; “licensed brewer” means a person licensed under Section 5 to make beer; “officer” means an officer within the meaning of the Customs Act 1951 ; “pint” means a pint bottle or a bottle reputed to hold a pint; “quart” means a quart bottle or a bottle reputed to hold a quart; “quarter-pint” means a quarter-pint bottle or a bottle reputed to hold a quarter of a pint; “the regulations” means any regulations made under this Act; “this Act” includes the regulations.
2. INCORPORATION OF PROVISIONS OF THE EXCISE ACT.
(1) Except so far as they are inconsistent with this Act, the following provisions of the Excise Act 1956 are incorporated and shall be read as one with this Act:–
(a) Section 4 (time for compliance with provisions relating to registration and licences); (b) Part II. (administration); (c) Section 24 (surrender of licence for larger licence); (d) Section 27(reduced duty on goods for manufacture); (e) Section 38 (Customs contron( � (f) Section 39(1) (payment of duty); (g) Part VII. (remissions, refunds and drawbacks); (h) Part VIII. (officers of Excise); (i) Part IX. (penal provisions); (j) Part X. (Excise prosecutions); (k) Part XI. (disputes as to duty); (l) Part XII. (settlement of disputes by the Commissioner Generan( � (m) Part XIII. (miscellaneous).
(2) For the purposes of the application, by virtue of Subsection (1), of any provision of the Excise Act 1956–
(a) a reference in that Act to a manufacturer shall be read as a reference to a licensed brewer; and (b) a reference in that Act to a factory shall be read as a reference to a brewery; and (c) a reference in that Act to excisable goods shall be read as a reference to beer.
PART II. – LICENSING OF BREWERS.
3. UNLICENSED BREWING.
[4] (1) A person other than a licensed brewer who makes beer is guilty of an offence.
Penalty: [5] A fine not exceeding K1,000.00.
(2) A person who makes beer otherwise than in accordance with this Act is guilty of an offence.
Penalty: [6] A fine not exceeding K1,000.00.
(3) The liability under Subsections (1) and (2) attaches to a person who brews or makes from–
(a) any amylaceous substance; or (b) fermentable sugar,
a liquid that, when brewed or made, or at a subsequent time, is beer.
4. APPLICATIONS FOR LICENCES.
(1) An application for a licence shall be made to the Collector, and shall be in the prescribed form and accompanied by the prescribed particulars.
(2) An applicant for a licence shall–
(a) pay to the Collector the prescribed licence fee; and (b) give security in accordance with Section 9 in the prescribed amount to the Collector for compliance with this Act.
5. GRANT OF LICENCES.
(1) [7] [8] Subject to Subsection (2), if the Commissioner General is satisfied with the security given under Section 4(2)(b), he may grant to an applicant a licence in the prescribed form.
(2) A licence shall not be granted to a person who is the holder of a licence to sell by retail wine, beer or spirits in quantities of less than two gallons, and if a licensed brewer obtains such a licence his licence under this Act ceases.
(3) If an application for a licence is refused–
(a) the licence fee shall be refunded; and (b) any security given under Section 4(2)(b) shall be released.
6. PERIOD OF LICENCES AND RENEWALS.
Unless previously cancelled or terminated by virtue of Section 5(2), a licence remains in force until 31 December after the grant of the licence or any renewal of the licence.
7. RENEWAL OF LICENCES.
(1) Subject to Subsections (2) and (3), a licence may be renewed by the Collector on application for renewal made before the expiry of the licence and on payment of the prescribed fee.
(2) [9] [10] In exceptional circumstances, the Commissioner General may extend, for a period not exceeding seven days, the time within which application for the renewal of a licence and the payment of the licence fee shall be made.
(3) [11] [12] The Commissioner General may require the applicant for renewal to give fresh security, and if fresh security is not given he may refuse to renew the licence.
(4) In the absence of a notice of termination on the part of the subscribers, the liability of the subscribers in relation to the security given in respect of the original licence remains in force for any period for which the licence is renewed.
8. TRANSFER OF LICENCES.
[13] A licence may be transferred with the written consent of the Commissioner General and on security being given by the transferee.
9. SECURITIES.
(1) [14] [15] Where a security is required by or under this Act, it may, in the discretion of the Commissioner General, be given–
(a) by bond; or (b) by guarantee; or (c) by cash deposit,
or partly by one such method and partly by another.
(2) [16] [17] The Commissioner General may at any time require a licensed brewer to give fresh security, and if fresh security is not given accordingly the licence may be cancelled under Section 11.
10. DUTIES OF LICENSED BREWERS.
[18] (1) A licensed brewer who–
(a) makes beer at a place other than his brewery; or (b) makes a quantity of beer greater than that allowed by his licence; or (c) sells wine or spirits–
(i) in his brewery; or (ii) except with the permission of the Collector, at a place within 45.72m from his brewery,
is guilty of an offence.
Penalty: [19] A fine not exceeding K1,000.00.
(2) A licensed brewer is responsible for–
(a) the safe custody of all brewing materials and beer in his brewery; and (b) the observance of this Act within his brewery.
11. CANCELLATION OF LICENCES.
A licence may be cancelled by the Minister–
(a) if the licensee is convicted of an offence against this Act; or (b) if any fresh security required under Section 9(2) is not given.
PART III. – EXCISE SUPERVISION, ETC.
12. SUPERVISION BY OFFICERS.
[20] (1) For the protection of the public revenue, the making of beer by a licensed brewer is subject to the right of supervision by officers.
(2) A licensed brewer who fails–
(a) to provide all reasonable facilities for enabling officers to exercise their powers under this Act; or (b) to provide in connection with the brewery, if required by the Collector, reasonable office accommodation for the supervising officer,
is guilty of an offence.
Penalty: [21] A fine not exceeding K200.00.
13. BREWERS’ BOOKS.
[22] A licensed brewer who fails–
(a) to keep the prescribed books and render the prescribed accounts for the information of officers; or (b) to verify, as prescribed, those books and accounts,
is guilty of an offence.
Penalty: [23] A fine not exceeding K500.00.
PART IV. – SPECIAL PROVISIONS RELATING TO EXCISE DUTIES ON BEER.
14. DUTIABLE CONTENTS OF VESSELS.
(1) For the purposes of excise duty, the dutiable contents of–
(a) a hogshead–shall be deemed to be 52 gallons; and (b) a barrel–shall be deemed to be 35 gallons; and (c) a half-hogshead–shall be deemed to be 26 gallons; and (d) a kilderkin–shall be deemed to be 17 gallons.
(2) In the case of a bottle or other vessel, other than a vessel referred to in Subsection (1), for the purposes of excise duty–
(a) the dutiable contents shall, subject to Paragraph (b), be deemed to be the full holding capacity of the vessel; and (b) if the reputed contents of the vessel are more or less than the actual contents, the reputed contents shall be taken as the dutiable contents unless some other intention appears from the Act imposing the duty.
15. DEFICIENCY IN DUTY.
[24] Where in relation to a brewery, on an officer’s taking stock of beer and materials and comparing the quantities of materials used and beer on hand with the quantity of beer on which excise duty has been paid it appears that duty has not been paid on the full quantity of beer on which it ought to have been paid, the licensed brewer must immediately pay the difference to the Collector.
Penalty: [25] A fine not exceeding K100.00.
16. REFUND OF DUTY ON SPOILT BEER.
When any beer on which excise duty has been paid becomes unfit for human use as a drink before more than 12% of its quantity has been taken out of the vessel in which it is contained, a refund of the duty shall be made in the prescribed manner if the beer–