SPIRITS ORDINANCE

SPIRITS

CHAPTER 41

SPIRITS ORDINANCE

To amend the law relating to the manufacture of spirits and to make provision for other

purposes connected therewith.

(l5th November, 1911, as regards

Parts I to VII and IX to XI)

(lst June, 1937, as regards

Part VIII) *

Enacted by ORDINANCE XI of 1911, as amended by Ordinances: VII of 1937, I of 1940;

Act VIII of 1949; Emergency Ordinance XIV of 1958; Ordinances: XVI of 1960, XXV of 1962;

Legal Notices: 4 of 1963, 46 of 1965; and Acts: XXXVIII and LVIII of 1974, XI of 1977, XV of

1980, XLIX of 1981, XIII of 1983, VIII of 1990 and XVI of 1995; Legal Notice 407 of 2007;

and Act V of 2007.

This Ordinance may be cited as the Spirits Ordinance.

(Articles 14 & 26)

The following vessels must be erected to the satisfaction of the

Comptroller of Customs before a licence to keep a still is obtained

and must thereafter be kept to the like satisfaction during the

continuance of the licence

One test case,

One spirit receiver,

One low wines or feints receiver.

But a distiller may provide in addition as many more receivers

for spirits or for low wines or feints as he may desire.

The vessels must be erected in accordance with the following

requirements

l.

The test case must be connected with the worm of the

condenser of the still in such a manner that all spirits, low wines or

SPIRITS

feints, running from such worm shall pass through the test case.

2. (a) The test case may be fitted with a discharge pipe connected

by a two-way cock or by two separate cocks of a bore as prescribed

by the Comptroller, with close metal pipes leading to the spirit

receiver and to the low wines or feints receiver.

(b) The Comptroller may require any test case to be fitted with

an overflow pipe of not less than 7.6 centimetres bore leading

directly to the low wines or feints receiver.

(c) Samples may be taken by means of a two-way cock attached

to the test case or to the pipe leading from the worm of the still to

the test case and constructed to the satisfaction of the Comptroller

in such a manner that a duplicate of each sample taken is deposited

in a locked vessel the key of which shall be kept by the proper

officer.

3. The spirit receiver or receivers must be of sufficient

capacity to contain not less than the produce of four days'

distillation of spirit; but, where the Comptroller considers it

desirable, he may require them to be of a greater capacity, or permit

them to be of a lesser capacity.

4. Every spirit receiver must be a close covered vessel, and,

except as hereafter specified, must not have any opening, or

communication with any other vessel or utensil, except other

receivers with which it must be connected with a close metal

overflow pipe.

5. Every receiver must have a hole cut in its cover, of the

form and size prescribed by the Comptroller and such hole must be

supplied with a cover secured and kept secure to his satisfaction.

6. Every receiver may have fixed to it a graduated gauge

glass; the glass and its fittings must be securely and completely

enclosed in a metal or wooden case with a properly protected glass

front.

7. Every test case and receiver must be made, placed and

fixed to the satisfaction of the Comptroller.

8. Every cock, valve or pump attached to any part of the still,

test case, or receiver or to any pipe in connection therewith, must

be constructed in the manner prescribed by the Comptroller.

9. All spirits must run through close metal pipes directly from

the test case into the spirit receiver.

10. Low wines or feints must run through close metal pipes

directly from the still or test case into the low wines or feints

receiver, and from there all low wines or feints must run directly

through close metal pipes into a locked receptacle or into the still

for re-distillation.

11. Samples may be taken by means of a two-way cock

attached to the receiver constructed to the satisfaction of the

Comptroller in such a manner that a duplicate of each sample taken

is deposited in a locked vessel the key of which shall be kept by the

proper officer.

SPIRITS

12. The retort of every still must be fitted with a discharge pipe

leading directly to the body of the still or to a locked receptacle.

13. Except as specially authorized by the Comptroller in the

case of every still, there must be no pipe leading directly or

indirectly to or from the worm of a still. Every man-hole, discharge

pipe, cock, or valve of any still must be constructed and secured to

the satisfaction of the Comptroller.

In this Ordinance, unless the context otherwise requires,

"Comptroller" means the Comptroller of Customs and includes

any person having an express or implied authority to act for the

Comptroller of Customs;

"dealer" means a wholesaler dealer in wines, beer and spirituous

liquors;

"degrees Gay Lussac (ºG.L.)" means the alcoholic strength by

volume of a mixture of water and ethanol expressed as parts of

alcohol per 100 parts of the mixture, such alcoholic strength being

ascertained by means of an alcohol hydrometer in accordance with

International Alcohol Tables;

"distiller" means any person licensed under this Ordinance to

have, keep or make use of any distillery apparatus for the purpose

of distilling spirits;

"distillery" means any place at or in which any distillery

apparatus is situate, and includes any room or other place

contiguous or adjacent thereto and used in connection with the

manufacture or storage of spirits, and of which entry is required to

be made;

"distillery apparatus" means any still or any part of a still, and

includes any casks, receptacles, implements, instruments, pipes,

cocks, vessels, utensils and fittings of any description, used or

capable of being used with a still for the purpose of, or in

connection with the distillation of spirit;

"low wines" or "feints" means spirits conveyed into a feints

receiver or into the retort of a still, or mixed with wash for re-

distillation;

"master of a vessel" means the captain or other person for the

time being in charge of such vessel;

"officer" means any officer of Customs or of the Police;

"package" means any cask, barrel, case or other receptacle which

contains or is capable of containing any spirits;

"person" includes an association or body of persons;

"proper officer" means the officer charged by lawful authority

with the performance of any particular duty under this Ordinance or

under the regulations;

"the regulations" mean the regulations made by the Minister

responsible for customs under this Ordinance;

"retailer" means a person holding a licence for the retail of

wines, beer and spirituous liquors under the law for the time being

in force in respect of such licences;

"spirits" mean spirits of any description;

SPIRITS

"vessel" means any ship, boat or craft of whatever description;

"wash" means any liquid prepared for the distillation of spirits

whether fermentation has taken place or not.

Every person who makes or keeps wash, low wines or

feints, and has in his possession or uses a still or any distillery

apparatus (not being a still specially licensed by the Minister

responsible for customs, as hereinafter provided), shall, as respects

the duties, penalties and forfeitures imposed by law on distillers, be

deemed to be a distiller.

PART II

L ICENCE FOR D ISTILLATION OF S PIRITS AND FOR M AKING OR

S ELLING S TILLS

(1) It shall not be lawful for any person to have, keep or

make use of any distillery apparatus whatsoever for the purpose of

distilling spirits, without having first obtained a licence for that

purpose as hereinafter provided.

(2) Persons carrying on such trade or business in partnership,

in one and the same house or place, shall not be obliged to take out

more than one licence.

(3) The said licence shall not authorize the person or persons to

whom the same is granted to have, keep, or make use of any

distilling apparatus, or to distil any spirits in any house or place

other than that mentioned in such licence.

(1) Any person desiring to obtain the licence mentioned in

subarticle (1) of the last preceding article, shall furnish the

Comptroller with a full description both of the still, setting forth

the kind, shape, dimensions and proportions thereof, as well as of

the premises in which the still is erected or is intended to be

worked, and also with a statement in writing specifying the name

and place of residence of himself and of the principal person under

whose actual management or superintendence the said trade or

business is intended to be carried on, and setting forth further that

the applicant is the owner of the still, or the duly authorized

representative or agent of the owner or occupier of the premises on,

or in which such still is to be worked.

(2) If, at any time while such licence is in force, a change takes

place in the ownership of the still, or another person is entrusted

with the actual management or superintendence of the said trade or

business, a further statement thereof shall be forthwith made in the

manner prescribed in subarticle (1).

(3) Every such statement shall be signed or marked by the

person making the same, and shall be registered by the Comptroller

in a book to be kept for the purpose.

SPIRITS

(1) The Comptroller may refuse to grant the said licence to

any person applying for it. But in case of refusal the Comptroller

shall deliver to such person a statement in writing of the grounds of

his refusal.

(2) Any person aggrieved by such refusal may, within fourteen

days after receiving the said statement, appeal therefrom to the

Administrative Review Tribunal established in terms of article 5 of

the Administrative Justice Act and the provision of this Act shall

apply to such an appeal.

Every licence granted under the foregoing articles shall

expire on the 31st December of the year in which it takes effect.

Subject to the provisions of article 11, every person who,

not having a licence as hereinbefore required, has, keeps, or makes

use of any distillery apparatus or any part thereof, or distils any

spirits, shall, unless he be acting for and by the authority and for

the benefit of a licensed distiller, and in conformity with the licence

granted to such distiller, be liable to a fine (multa) not exceeding

four hundred and sixty-five euros and eighty-seven cents (465.87)

and to imprisonment for a term not exceeding eighteen months.

Every person who, being a distiller or the manager or the

person in charge of a licensed distillery, erects, plants, or works any

distillery apparatus upon any premises other than those mentioned

in the licence granted for such apparatus, shall be liable to a fine

(multa) not exceeding two hundred and thirty-two euros and ninety-

four cents (232.94) and to imprisonment for a term not exceeding

six months, and such distillery apparatus, and all spirits which may

be proved to have been distilled on such premises, shall be liable to

be forfeited.

If a distiller is convicted of an offence against this

Ordinance or against the Customs Ordinance or the Excise Duty

Act, the Minister responsible for customs may direct his licence to

be cancelled or to be suspended for such time as the Minister

responsible for customs may think fit.

(1) The Comptroller may, with the sanction of the Minister

responsible for customs and subject to the regulations, grant a

special licence to keep and use a still to any person, for the purpose

of scientific research, or to any apothecary or other person but only

for the preparation, in the exercise of his profession or trade, of

medicines or other articles required for medicinal purposes, or as

the case may be, of the articles manufactured by such other person.

(2) Any person to whom such special licence is granted shall

not be deemed to be a distiller and shall not be subject to the

provisions of Parts II to V.

(3) Every such licence shall expire on the 31st December of the

year in which it is issued.

(4) The Minister responsible for customs may, at any time, in

his discretion, cancel any such licence.

SPIRITS

(1) It shall not be lawful for any person, not being a

distiller or the holder of a licence granted under the last preceding

article, to make, or keep, or have in his possession any quantity of

wash, low wines, or feints or of any two or more of those articles

exceeding five litres.

(2) The same rule shall apply to any distiller or holder of a

licence granted as aforesaid in respect of any building or place to

which his licence does not extend.

(3) Every person making, keeping or having in his possession

any wash, low wines or feints in contravention of this article shall

be liable to a fine (multa) not exceeding one hundred and sixteen

euros and forty-seven cents (116.47).

(1) No person shall make, or repair, or keep for sale, or

sell any still or any part thereof without first obtaining a licence for

so doing from the Comptroller.

(2) Such licence shall expire on the 31st December of the year

in which it takes effect.

(3) The Comptroller may require any person applying for such

licence to state his name and abode and the situation of the place

where he carries on his trade, and to furnish such other particulars

as the Comptroller may deem fit to require.

(4) The Comptroller may refuse to give such licence without

assigning any reason for his refusal.

(5) Every person to whom such licence is granted shall keep a

book in which he shall enter the following particulars

(a) the name and address of any person to or for whom

any still or part of a still has been sold, made or

repaired;

(b) the place where such still or part of a still has been

sold, made or repaired;

(c) the time at which such still or part of a still was

delivered to the person to, or for whom it was sold,

made or repaired; and

(d) the capacity of such still.

(6) Such book shall, at all reasonable times, be open to

inspection by any officer.

(7) The provisions of this article shall not apply to any person

engaged by a distiller to make any alterations or repairs to or in any

still lawfully kept by such distiller.

SPIRITS

PART III

R EGULATION OF D ISTILLERIES

(1) Every still used by a distiller shall be erected and

worked in the manner set out in the Schedule hereto, and shall be so

constructed that the spirit distilled shall be received in a locked

receiver, to which access shall not be obtainable except in the

presence of the proper officer.

(2) Every cock or valve kept or used by a distiller must, when

the Comptroller so requires, be furnished with a fastening provided

by the distiller and approved by the Comptroller, and with a

revenue lock, provided by the Comptroller at the expense of the

distiller, and such fastening and lock must be affixed to the

satisfaction of the proper officer.

(3) No spirit run into the spirit receiver may be removed

therefrom without the permission of the proper officer.

(4) Except in the presence of the proper officer, access may not

be had to the end of the worm of the still, or to any spirit, from the

time of the distillation thereof until it is taken account of in the

receiver by the proper officer.

(5) The key of every test case and spirit receiver shall be kept

by the proper officer, who alone shall open such test case and

receiver. The proper officer shall enter in the distillery record book

the quantity of spirits at 57° Gay Lussac contained in such receiver

and after such entry the spirits shall, subject to the provisions of

this Ordinance, be at the disposal of the distiller.

(1) Every distiller must, when applying for a licence to

distil spirits, make entry of the premises, vessels, utensils and

fittings intended to be used by him, by signing and delivering to the

proper officer, for the information of the Comptroller, an account in

the prescribed form, setting forth with the prescribed particulars

(a) his name and abode, and situation of the premises

intended to be entered; and

(b) a true and particular description of every vessel,

utensil and fitting, other than buckets and similar

vessels and utensils, intended to be used on those

premises for the purpose of his business; and

(c) the number of litres which every still with its head is

capable of containing, or the number of litres of wash

per hour which every still is capable of distilling; and

(d) the purpose for which each such vessel and utensil is

intended to be used; and

(e) the number of litres of wash which each wash vat is

capable of containing; and

(f) every house, room, and place in which any part of his

business is to be carried on, or any spirits are to be

kept; and

(g) the purpose for which each such house, room, or place

SPIRITS

is intended to be used.

(2) In the event of any disagreement between a distiller and the

proper officer as to the capacity of any vessel for the purposes of

this or any other article of this Ordinance, the actual capacity shall

be ascertained by filling the vessel and measuring off the contents

by such method as shall be authorized by the Minister responsible

for customs.

(3) In the account, every vessel, utensil, fitting, house, room,

and place must be distinguished by the name and number painted

thereon.

(4) No vessel, utensil, fitting, house, room, or place must be

described in the account as intended to be used for more than one

purpose.

(5) If any vessel, utensil, fitting, house, room or place used by

a distiller, for any purpose connected with his business -

(a) is not specified in the account required to be delivered

on making entry; or

(b) is not numbered as so specified; or

(c) is in any other place, or used or applied for any other

purpose than as so specified; or

(d) does not in all respects correspond with the

representation thereof as so specified,

the distiller shall be liable to a fine (multa) not exceeding one

hundred and sixteen euros and forty-seven cents (116.47), and every

such vessel, utensil or fitting, with its contents, and all spirits or

materials for distilling spirit found in any such house, room or

place, shall be liable to be forfeited.

(6) Where any change is intended to be made in the level of any

receiver, the distiller shall give written notice thereof to the

Comptroller, at least seven days before such change is made. Any

distiller making default in complying with this requirement shall be

liable to a fine (multa) not exceeding one hundred and sixteen euros

and forty-seven cents (116.47).

(7) Where any change takes place in respect of any matter or

thing mentioned in the account, a memorandum thereof shall be

delivered to the Comptroller by the distiller within six days next

after the change has taken place; and if the distiller makes default

in complying with this requirement, he shall be liable to a fine

(multa) not exceeding four euros and sixty-six cents (4.66) for

every day during which such default continues.

Every distiller shall give at least two days previous notice

in writing to the proper officer of the date when distilling

operations will commence and when such distilling operations will

cease during each distilling period.

(1) It shall be lawful for a distiller to re-distil or destroy

any refuse matter or sediment removed by him from his spirit store,

provided he shall enter in his stock book the quantity of spirits

computed at 57° Gay Lussac contained in such refuse matter or

SPIRITS

sediment at the time of removal from such spirit store, and the

quantity obtained by re-distillation.

(2) Before any such refuse matter or sediment is re-distilled or

destroyed as aforesaid, the distiller must give at least twenty-four

hours’ notice to the proper officer, and such officer, or any person

authorized by him in writing, shall take a sample of such refuse

matter or sediment, and submit the same to the government analyst

for determination of the proportion of spirits therein.

(1) If, for any cause, proved to the satisfaction of the

proper officer, any spirits require to be re-distilled, the said officer

may authorize the distiller to carry out such re-distillation.

(2) In any such case the spirits shall be mixed with wash in the

presence of the proper officer before being re-distilled.

It shall be lawful for any officer of customs, at any time, to

take an account of all wash in any licensed distillery, as well as to

take such samples of any wash, low wines, feints, or spirits from

any vessel as he may think proper, and test the gravity of such

samples or submit the same for analysis by the government analyst.

(1) If at any time it appears to the Comptroller that the

quantity of spirits produced by any distillery is less than nine-

tenths of a litre of spirits at 57° Gay Lussac in respect of every five

degrees of attenuation on every hundred litres of wash distilled, the

Minister responsible for customs may cause enquiry to be made,

and if the distiller fails to show to his satisfaction that the

deficiency in production has legitimately arisen, the Minister

responsible for customs may cause an officer to be specially

employed to superintend the working of the distillery.

(2) All expenses incurred in connection with the employment

of the said officer shall be borne by the distiller

Provided that, where such officer reports that the deficiency

in production is not due to any unlawful act on the part of the

distiller, the latter shall not be called upon to pay such expenses.

(1) There must not be mixed with or added to any spirits

in a distillery any substance which increases the gravity thereof and

prevents the true strength thereof from being ascertained by

hydrometer, before the proper officer has taken an account of the

quantity of such spirits in the manner hereinafter provided.

(2) There must not be mixed with or added to any low wines or

feints in a distillery any substance which increases the gravity

thereof and prevents the true strength thereof from being

ascertained by hydrometer

Provided that nothing shall prevent the addition, in the

retort, of low wines or feints with wash or with such other

substance as may be necessary.

(3) For any contravention of the provisions of this article, the

distiller shall be liable to a fine (multa) not exceeding one hundred

and sixteen euros and forty-seven cents (116.47).

SPIRITS

(4) The government analyst shall, from time to time, determine

by analysis the obscuration in any sample of low wines, feints or

spirits, submitted to him by the Comptroller for this purpose, and if

upon such analysis, any such sample is found to be obscured to a

greater extent than two and one-half degrees Gay Lussac, the low

wines, feints or spirits shall be deemed to have been fraudulently

dealt with, and the distiller shall be liable to a fine (multa) not

exceeding one hundred and sixteen euros and forty-seven cents

(116.47).

(1) Every distiller shall provide and keep in his distillery a

record book which shall be in the following form and shall contain

the following information

Period from

to

WASH ACCOUNT

SPIRIT ACCOUNT

Wash set up

Wash

Spirit manufactured

attenuated

Temperature and degrees Celsius of wash

* Return of spirits at 57° G.L. per cent of

Temperature in degrees Celsius of wash

*Strength in degrees Gay Lussac

wash per 5 deg. of attenuation

* Number of litres at 57° G.L.

Number of degrees attenuated

*Average attenuation of wash

Density before fermentation

Density after fermentation

Number of vats distilled

* Liquid litres from still

Litres of wash distilled

Number of litres

Number of vat

Date

Date

* To be filled in by the proper officer when delivering spirit from receiver to

distiller.

(2) The distiller shall make these entries forthwith as the

respective operations proceed.

(3) The proper officer shall enter the quantity of spirits found

in the receiver and delivered by him to the distiller, and the distiller

or his authorized agent shall countersign the entry as

acknowledgement of the delivery of such quantity of spirits to him.

(4) The distiller shall keep the record book in some secure

place in the spirit store, open to inspection by any officer, and shall

SPIRITS

allow such officer to make any entry therein or take any extract

therefrom for a period of not less than six months after it is filled

up.

(5)

If any distiller -

(a) fails to keep such book, or to produce the same when

required by any officer to do so; or

(b) fails to make in such book any entry required to be

made therein; or

(c) makes any fraudulent entry in such book,

he shall be liable to a fine (multa) not exceeding two hundred and

thirty-two euros and ninety-four cents (232.94).

(6) If any distiller commits an error in making any entry

required to be made in the record book, he must not obliterate or

erase the incorrect entry, but must cancel the same by drawing a

thin line through it, and then make the correct entry. If the distiller

contravenes this provision he shall be liable to a fine (multa) not

exceeding twenty-three euros and twenty-nine cents (23.29).

(1) Every distiller must keep in his distillery a stock-book,

which shall be in the following form and shall contain the

following information

Date

Balance

Quantity from

from last

spirit receiver

Delivered

account

To whom sent or for what purpose used.

Strength in degrees Gay Lussac

Strength in degrees Gay Lussac

Litres at 57° G.L.

Litres at 57° G.L.

Litres at 57° G.L

Liquid litres

Liquid litres

Date

(2) The stock for revenue purposes may be balanced by the

proper officer at any time, but in no case less than once in every

month and the details of such account shall be entered in the said

book.

SPIRITS

(1) Every distiller must, on or before the sixth day of each

month, forward to the Comptroller an abstract, certified by such

distiller or by his agent duly authorized in writing for such purpose,

of the particulars in respect of the month immediately preceding,

contained in the records which such distiller is required to keep

under articles 20 and 21.

(2) Such abstract shall show the transactions for each complete

distillation period.

(3) "Distillation period" means the period between two

successive visits of the proper officer for the purpose of delivering

spirits.

(1) Every store, warehouse, room, place, vessel, utensil or

fitting used for any purpose under this Ordinance, shall be secured

with proper locks and fastenings, to the satisfaction of the

Comptroller.

(2) If the distiller fails so to secure any such store, warehouse,

room, place, vessel, utensil or fitting, or fails to keep it secure, the

Comptroller may provide the proper locks and fastenings, and the

cost thereof shall be paid by the distiller.

Every distillery must, before it is licensed, be fitted with a

sufficient receiver placed between the test case and the vats within

the spirit store, and such receiver must be in accordance with the

requirements of the Schedule hereto.

(1) Every distiller must provide sufficient and just scales,

weights and measures approved by the Comptroller, for the purpose

of weighing, measuring and taking an account of the spirits in his

possession, and of any packages used for the purpose of containing

any such spirits.

(2) The distiller must maintain and keep the scales, weights and

measures in such proper and convenient place in his spirit store as

the Comptroller directs, and so that the same shall be at all times

r e a d y f o r t h e i n s p e c t i o n a n d u s e o f a n y o f f i c e r.

(3) The distiller must permit any officer to use the scales,

weights and measures for the purpose aforesaid, and must, with his

servants and workmen, whenever required by any officer, weigh or

measure, and assist him in weighing or measuring, as he requires,

and in taking account of any such spirits as aforesaid.

(4) If any distiller refuses or neglects to comply with any of the

foregoing provisions of this article, he shall be liable to a fine

(multa) not exceeding two hundred and thirty-two euros and ninety-

four cents (232.94).

(5)

If any distiller -

(a) provides, or uses, or permits to be used any false,

unjust or insufficient scales or weight or measure for

the purpose aforesaid; or

(b) practises any device or contrivance by which any

officer may be prevented from, or hindered or

deceived in taking the just and true quantity, weight or

SPIRITS

measure of any spirits or of any package,

he shall be liable to a fine (multa) not exceeding four hundred and

sixty-five euros and eighty-seven cents (465.87), and any such

scales, weights and measures, shall be liable to be forfeited.

(1) Every distiller must legibly cut, brand, or paint with

oil colours on the outside of every movable package on his

premises for keeping or delivering spirits, and keep so cut, branded,

or painted, the distillery mark, the progressive number of the

package and the year, the tare of the package and the capacity of

the same.

(2) The distiller must give to the Comptroller a notice in

writing of the date when the progressive numbers commence and of

the date when they terminate.

(3) If a distiller fails to comply with the requirements of this

article he shall be liable to a fine (multa) not exceeding twenty-

three euros and twenty-nine cents (23.29) and the package, together

with any spirits contained therein, shall be liable to be forfeited.

The Comptroller shall grant relief to any distiller who

proves actual loss of spirits by reason of accident or malicious

destruction of property

Provided that no such relief shall be granted, unless the

distiller has, at the time of such loss, entered the particulars thereof

in his stock-book, and has also, within twenty-four hours of the

discovery of such loss, given notice thereof to the proper officer.

PART IV

S PIRITS IN S TORE

(1) Every distiller must provide in his distillery a spirit

store of sufficient size to contain all necessary receivers, and to

store all spirits manufactured in his distillery until such spirits are

removed to a spirit warehouse or sold to a dealer or retailer.

(2) A part of the spirit store shall be set apart solely for the

storage of spirits distilled, of colouring matter, and of packages

intended for the removal of spirits. It shall be a secure place

approved by the Comptroller.

(3) The spirit store must be kept locked by the proper officer at

all times except when he is in attendance.

(4) If a distiller fails to comply with any of the provisions of

this article, he shall be liable to a fine (multa) not exceeding two

hundred and thirty-two euros and ninety-four cents (232.94).

(5) If any spirits are found in any part of a distillery other than

a spirit receiver or the spirit store, or in any place adjacent to or

adjoining a distillery, such spirits shall be liable to be forfeited and

the distiller shall be liable to a fine (multa) not exceeding two

hundred and thirty-two euros and ninety-four cents (232.94).

SPIRITS

(1) All the spirits manufactured by a distiller must be

conveyed directly from the spirit receiver into the spirit store, and,

save as provided in subarticle (4), shall be warehoused in a spirit

warehouse provided under this Ordinance, within ten days from the

time when such spirits are delivered by the proper officer to the

distiller, unless permission to the contrary is given by the

Comptroller.

(2) Nevertheless, at the end of a distilling period, it shall be

lawful for a distiller to retain in his spirit store a balance of spirits

not exceeding four hundred and fifty litres, provided that in such

case such spirits shall be warehoused during the next distilling

period.

(3) If any distiller fails to comply with the requirements of this

article, he shall forthwith pay or cause to be paid to the Comptroller

the duty payable in respect of any spirits not warehoused as

aforesaid, and, in addition, he shall be liable to a fine (multa) not

exceeding two hundred and thirty-two euros and ninety-four cents

(232.94) for each such offence.

(4) Distillers may sell to any dealer or retailer any quantity of

spirits exceeding one hundred litres direct from the distillery,

provided the proper officer shall have full knowledge of the

transaction, and provided the duty thereon shall be paid according

to his decision as to strength and quantity, and at the rate leviable in

accordance with the law for the time being in force.

(1) Except with the written permission of the Comptroller,

no spirits may be brought into a distiller’s spirit store unless they

have been distilled in his distillery, and run directly from the still

into the store or through a locked receiver.

(2) Except with the written permission of the Comptroller, no

spirits which have been removed from the store may be brought

back into the store.

(3) If any spirits are brought into or found in a distiller’s spirit

store in contravention of this article, the distiller shall be liable to a

fine (multa) not exceeding four hundred and sixty-five euros and

eighty-seven cents (465.87) and the spirits shall be liable to be

forfeited.

(4) All spirits in the store must be filled into packages in the

prescribed manner.

(5) The capacity of each package shall be ascertained by

weighing the same with the spirits contained therein, using the

tables prepared, signed and issued by the Comptroller for the

purpose, and the quantity ascertained thereby shall be deemed to be

the true quantity in accordance with the regulations made for that

purpose.

(1) Spirits may not be removed from the store in any

quantity less than one hundred litres, except with the express

sanction of the Comptroller.

(2) Spirits may not be removed from the store except to a spirit

warehouse, or for exportation in the manner hereinafter mentioned

SPIRITS

or to be conveyed, under permit of the Comptroller and after

payment of the duty thereon, to a dealer or retailer. Nevertheless

the Comptroller may, on the application in writing of the distiller,

permit him to remove spirits from the store for his own

consumption on payment of the duty, provided that no such

permission shall authorize the removal of less than twenty litres at

a time, or of a quantity exceeding two hundred litres in any one

year.

(3) The distiller must, not less than twenty-four hours before

removing any spirits from the store, give the proper officer a notice

in writing, specifying the time of the intended removal and the

quantity to be removed.

(4) The proper officer shall re-weigh and examine the strength

of the spirits and the contents of at least one package in every five,

of each consignment to the spirit warehouse, and endorse on the

certificate the number and the marks of the packages examined by

him.

(5) In case of emergency, special permission for the removal of

spirits may be granted by the Comptroller.

(6) If any spirits are removed from a distiller’s spirit store in

contravention of this article, the distiller shall be liable to a fine

(multa) not exceeding four hundred and sixty-five euros and eighty-

seven cents (465.87) and the spirits shall be liable to be forfeited.

(1) The proper officer shall from time to time take an

account in the prescribed manner of the quantity of spirits in a

distiller’s spirit store.

(2) Each time an account of the quantity of spirits in a distillery

is taken as aforesaid, the proper officer shall take a sample of

spirits from each receiver, vat, or other vessel containing coloured

spirits, and shall submit all the samples taken at one time from a

distillery, mixed together, to the government analyst, in order that

he may determine by analysis and certify the apparent and the true

quantity of spirits at 57° Gay Lussac in such mixed sample.

(3) If the true quantity of spirits computed at 57° Gay Lussac

found in the store is less than the quantity which, according to the

account so taken, ought to be therein, as shown by the distillery

stock-book, the distiller shall be liable to a fine (multa) not

exceeding two hundred and thirty-two euros and ninety-four cents

(232.94)

Provided that a distiller shall not be liable to any penalty

under this article, if the deficiency does not exceed two per centum

on the balance struck when the account was last taken, together

with the quantity manufactured during the distilling operation

carried out in the period covered by the notice given under article

16. SPIRITS

PART V

C OLOURING M ATTER

(1) Nothing in this Ordinance contained shall prevent a

distiller from using spirits in the fortifying of colouring matter,

subject to the following rules

(a) spirits shall not be used in the making of the colouring

matter;

(b) when made, the colouring matter shall be conveyed

into the spirit store, and there fortified with spirits;

(c) the spirits so drawn for the purpose of the fortification

shall be shown in a separate account, both at 57° Gay

Lussac and in bulk;

(d) if such colouring matter is used in the spirit store for

colouring spirits, no duty shall be chargeable on the

spirit contained in the colouring matter so used;

(e) if such colouring matter is removed to another

distillery, no duty shall be chargeable on the spirits so

removed, but the colouring matter shall only be

removed on a permit issued by the Comptroller. The

distiller who delivers out the colouring matter shall

make an entry in his stock-book crediting the quantity

of spirits at 57° Gay Lussac contained in the colouring

matter delivered by him, and the distiller who received

the colouring matter shall make an entry in his stock-

book debiting the quantity of spirit at 57° Gay Lussac

contained in such colouring matter;

(f) duty shall be payable on the quantity of spirit at 57°

Gay Lussac contained in such colouring matter, at the

rate for the time being payable on spirits taken out of

bond for consumption in Malta;

(g) all colouring matter so removed shall be accompanied

by a permit, and such permit shall not be issued until

the duty payable thereon, if any, has been paid;

(h) notice shall be given to the proper officer as in the case

of removal of spirits; and

(i) all packages containing colour shall be marked as

such.

(2) If a distiller contravenes this article he shall be liable to a

fine (multa) not exceeding four hundred and sixty-five euros and

eighty-seven cents (465.87).

(1) Any officer of customs may take samples of colouring

matter from any package for the purpose of ascertaining the

quantity of spirits at 57° Gay Lussac contained therein.

(2) The quantity of spirits at 57° Gay Lussac contained therein

shall be ascertained by the government analyst or by the customs

testing officer.

(3)

If the quantity of spirits at 57° Gay Lussac so found in the

SPIRITS

sample is greater or less, to the extent of ten per centum than the

quantity shown by the stock account to have been used, the distiller

shall be liable to a fine (multa) not exceeding two hundred and

thirty-two euros and ninety-four cents (232.94).

PART VI

S PIRIT W AREHOUSE

The Minister responsible for customs may, from time to

time, by notice in the Government Gazette, appoint any suitable

place or building to be a warehouse for the warehousing of spirits

without payment of duty, and every such warehouse shall be under

the charge of the Comptroller.

(1) No spirits sold from a distillery for consumption in

Malta shall be delivered to the purchaser until the duty thereon is

paid according to the quantity and strength of such spirits at the

time of removal.

(2)

Every person who -

(a) delivers any spirits so sold contrary to the provisions

of this article; or

(b) knowingly causes or permits such spirits to be so

delivered on his account for consumption as aforesaid,

shall be liable to a fine (multa) not exceeding four hundred and

sixty-five euros and eighty-seven cents (465.87) and the spirits so

delivered shall be liable to be forefeited, together with any

conveyance and animals employed in such delivery.

(1) On the arrival at a spirit warehouse of any spirits

required to be warehoused therein under the provisions of this

Ordinance, the officer in charge of such warehouse may take an

account of the quantity by weight and strength of such spirits, and

may enter such account, together with the mark and number of each

package containing the spirits, in a book to be kept by him for that

purpose.

(2) The said officer shall give to the distiller or his agent a

certificate under his hand, specifying the mark and number of each

package and the several particulars ascertained by him, with an

indication of the day, month and year when such spirits were

warehoused, the date and number of the certificate under which

such spirits were received and the name of the distiller who granted

the same.

(3) If the quantity of spirits at 57° Gay Lussac in any package

received at a spirit warehouse is found to be less than the quantity

of spirits at 57° Gay Lussac sent out of a distillery to the spirit

warehouse, the distiller shall become chargeable with duty on such

deficiency at the rate of duty leviable on spirits taken out of bond

for consumption

SPIRITS

Provided that the distiller shall not be liable for such payment of

duty, if the deficiency does not exceed the following quantities, that

is to say, from the time the spirits are drawn off from the spirit store

receivers in a distillery until the spirits are received in a spirit

warehouse

(a) two litres of spirits at 57° Gay Lussac per centum for

the first week;

(b) one half litre of spirit at 57° Gay Lussac per centum

for the next two weeks; and

(c) one litre of spirit at 57° Gay Lussac per centum per

month for the remainder of the period until the spirit is

warehoused in the spirit warehouse.

(4) Such duty shall be payable on the demand of the

Comptroller.

(5) If such duty remains unpaid for six days after such demand

has been made, the distiller shall become liable to a fine (multa) not

exceeding forty-six euros and fifty-nine cents (46.59), and all the

spirits warehoused in the name of such distiller may be retained by

the Comptroller in satisfaction of such duty.

If any spirits stored in a spirit warehouse are not removed

therefrom within three years from the day on which the same were

first warehoused therein, it shall be lawful for the Comptroller,

after one month’s notice in the Government Gazette, to sell the

same by public auction, and to deduct from the proceeds of such

sale the amount of storage due in respect of such spirits, and the

balance of such proceeds, after payment of the duty due on such

spirits, shall be paid to the owner thereof on his application

Provided that nothing in this article shall prevent the

maturing of spirits in a spirit warehouse, under such conditions as

may be prescribed by the regulations in that behalf.

It shall be lawful for the Comptroller, subject to the

regulations, to permit the owner of any spirits stored in a spirit

warehouse to strengthen, reduce, colour, skip, or shift into larger or

smaller packages, and to bottle, mix or blend, such spirits; but if

such spirits are intended for consumption in Malta, an account of

the quantity thereof shall be taken in the manner prescribed in the

next following article, and duty and storage paid thereon previously

to such permission being granted.

Any spirit removed from a spirit warehouse for

consumption in Malta shall be tested, and the liquid quantity in

each package ascertained, by taking the wet centimetres of each

package, whereby the actual liquid contents of such package at the

time of its removal from such warehouse, having regard to the

capacity of the package as marked thereon may be ascertained

Provided that it shall be lawful for the officer in charge of

such warehouse to ascertain the quantity of liquid in any such

package by actual measurement or by measurement by calipers,

whenever such officer has reason to doubt the correctness of the

capacity of such package as marked thereon.

SPIRITS

Spirits removed from the spirit warehouse for exportation

may be tested, and an account of the quantity thereof taken, at the

time of such removal, by any officer, in the manner prescribed in

the last preceding article.

Spirits may be removed from a spirit warehouse on any

day, other than Saturdays and Sundays, between eight in the

morning and four in the afternoon.

The duty payable on spirits intended for consumption in

Malta shall be paid before such spirits are removed from a spirit

warehouse or distillery spirit store, as the case may be.

(1) The officer in charge of the warehouse or the proper

officer shall, on the application of any person desirous of removing

spirits from such spirit warehouse, or from a distillery spirit store

for consumption in Malta, deliver to such person a form showing

the quantity of spirits to be removed, the amount of duty payable

thereon, the amount of storage due and the place to which the

spirits are intended to be removed.

(2) Such person shall thereupon pay to the Comptroller the

amount so stated to be due, and obtain from him a receipt for such

payment; and the officer shall, on production to him of such

receipt, issue a permit in the prescribed form.

(3) Spirits intended for exportation shall be removed from the

spirit warehouse in accordance with the provisions hereinafter

contained.

Spirits bonded in a spirit warehouse may be issued for

ship’s stores in such quantities and under such restrictions as may

be prescribed by the laws for the time being in force, relating to

customs, and by the regulations.

If, on the arrival of any spirits at a spirit warehouse, the

owner of such spirits desires to export the same forthwith, or to pay

duty thereon for consumption in Malta without actually

warehousing the same in the warehouse for which they had been

entered and examined, the officer in charge of such warehouse may,

after all the formalities of entering and examining such spirits for

warehousing have been complied with, permit such spirits to be

entered and shipped for exportation or to be entered and delivered

for consumption in Malta, on payment of the duty payable thereon,

as if such spirits had been actually warehoused in the warehouse;

and all spirits so exported, or for which the duty has been so paid,

as the case may be, shall be deemed to have been duly cleared from

the warehouse.

(1) A book to be called "Receipt and Delivery Book" shall

be kept at every spirit warehouse in the following form

SPIRITS

Account for receipt

Account for delivery

Deficiencies

Strength in degrees Gay Lussac

Strength in degrees Gay Lussac

Litres at 57° Gay Lussac

Litres at 57° Gay Lussac

No. and mark on cask

Charged with duty

Capacity in litres

Date of delivery

Wet centimetres

Date of receipt

Liquid litres

Liquid litres

Allowed

(2) A book to be called "Warrant Book" shall also be kept at

every spirit warehouse in the following form

Receipt Account

Delivery Account

Deficiencies

Indication in degrees Gay Lussac

Allowed litres at 57° Gay Lussac

Charged litres at 57° Gay Lussac

Strength in degrees Gay Lussac

Strength in degrees Gay Lussac

Temperature in degrees Celsius

Litres at 57° Gay Lussac

Litres at 57° Gay Lussac

Date of warehousing

Capacity in litres

Wet centimetres

Marks and Nos.

Liquid litres

Liquid litres

Bung

Date of delivery) ..........................................................

(Signature of officer) ......................................................

SPIRITS

PART VII

S ALE, R EMOVAL AND E XPORTATION OF S PIRITS

(1) No distiller shall sell or otherwise dispose of any one

package containing a less quantity of spirits than forty litres, for

consumption in Malta, or one hundred litres for exportation,

except, in the latter case, with the express sanction of the

Comptroller.

(2) Every person who contravenes this article shall be liable to

a fine (multa) not exceeding two hundred and thirty-two euros and

ninety-four cents (232.94).

(1) A dealer must not, unless he has an additional licence

authorizing him so to do, sell, send out, or deliver spirits in any less

quantity than ten litres of the same denomination at a time, to or for

the same person.

(2) If a dealer contravenes this article, he shall be liable to a

fine (multa) not exceeding one hundred and sixteen euros and forty-

seven cents (116.47).

The sale of spirits of the same denomination in any

quantity less than ten litres shall be deemed to be sale by retail.

(1) Permits for the removal of spirits shall be issued only

by an officer of customs.

(2) A certificate may be issued by a dealer for the removal of

spirits from his duty-paid stock.

(3) No spirits may be sent out or delivered from a distiller’s

spirit store unless accompanied by a permit.

(4) No spirits may be removed from a spirit warehouse unless

accompanied by a permit.

(5) No spirits may be received into the stock of any dealer or

retailer without a permit or certificate.

(6) Subject to the provisions of article 51, no spirits may be

sold, sent out, delivered, or removed from the stock of a dealer

unless accompanied by a certificate.

(7) All spirits found to have been sent out, delivered or

removed, or in course of being sent out, delivered or removed, in

contravention of this or any other article, together with all horses,

or other animals, and vehicles made use of in conveying the same,

shall be liable to be forfeited, and every person concerned in the

sending out, delivering or removal of such spirits, or in whose

possession the same are found, shall be liable to a fine (multa) not

exceeding five hundred and eighty-two euros and thirty-four cents

(582.34).

(8) If any question arises as to the accuracy of the description

of spirits in a permit or certificate, the proof that the spirits

correspond to the description shall lie on the owner or claimant of

the spirits.

SPIRITS

(1) The Comptroller shall cause certificates to be prepared

in duplicate, and such certificates shall be furnished to the Police

inspectors in charge of Police divisions to be delivered by them to

any distiller or dealer carrying on business in their respective

divisions.

(2) A certificate shall be issued by a distiller or dealer or by

some person authorized by him in writing.

(3) A permit or certificate shall be issued for such limited time

as may suffice to convey the spirits to their destination.

(4) A permit or certificate and its counterfoil shall contain the

following particulars

(a) the quantity, both in bulk and litres at 57° Gay Lussac,

denomination and strength of the spirits sent out or

delivered;

(b) the number of packages in which the spirits are

contained;

(c) the day and hour of sending out or delivery;

(d) the name of the person by whom, and of the place from

which the spirits are sent or delivered;

(e) the name of the person to whom and of the place to

which the spirits are to be sent or delivered; and

(f) the mode of conveyance, and, if by water, the name

and description of the vessel and the name of the

master thereof.

(5) The officer receiving the certificate and spirits shall give a

receipt for the same in the prescribed form.

(6) Certificates shall be used in the order in which they are

numbered.

(1) If any person -

(a) sends out, delivers, removes, or receives any spirits

required to be accompanied by a permit or certificate;

or

(b) sends out, delivers, removes, or receives any spirits in

quantity greater than, or differing in quality,

denomination, or strength from that expressed in the

permit or certificate accompanying the same; or

(c) having issued a certificate, does not send out therewith

the spirits therein described, or deliver the certificate

to the proper officer within the time by law required;

or

(d) uses any permit or certificate, or suffers any permit or

certificate to be used, for any purpose other than that

of accompanying the removal and delivery of spirits

therein described; or

(e) produces, or suffers to be produced to any person any

permit or certificate as having been received with

SPIRITS

spirits other than those therein described; or

(f)

in any manner uses, or suffers to be used, any permit

or certificate so that any account of spirits kept or

checked by an officer may be frustrated or evaded,

he shall, in addition to any other penalty or forfeiture, be liable to a

fine (multa) not exceeding four hundred and sixty-five euros and

eighty-seven cents (465.87).

(2) Every permit or certificate used for any purpose other than

that of accompanying the removal and delivery of the spirits for

which it is lawfully granted and as therein expressed, shall be

deemed to be a false permit or certificate, and any unlawful use

thereof shall, in addition to any other penalty or forfeiture, subject

the person using it to the penalties imposed by law upon any person

for using a false permit or certificate.

(3) If any distiller or dealer is convicted of an offence against

this article, he shall forfeit his licence, and no new licence shall be

granted to him for the remainder of the year for which such

forfeited licence would have been in force.

(1) The removal of spirits manufactured in any distillery

in Malta to any place in which such spirits may be warehoused,

shall be carried out in accordance with such regulations and on

such security being given as the Comptroller may prescribe.

(2) Such spirits shall be accompanied by a certificate

specifying the particulars thereof, and the name of the place and of

the warehouse to which the same are intended to be removed.

(3) Such certificate shall moreover contain such other

information, and shall be in such form, as the Comptroller shall

prescribe.

(1) Before the said spirits are delivered for removal, the

person requiring the removal must give a bond, with or without a

surety, as the Comptroller may direct, in a sum equal at least to the

duty payable on the spirits to be so removed at the rate chargeable

on spirits taken out of bond for consumption, for their due

conveyance to and warehousing at the place of destination within

such time as the Comptroller may fix, and such bond shall not be

discharged unless such spirits are duly warehoused at the place of

destination within the time allowed for their removal or are

otherwise accounted for to the satisfaction of the Comptroller, as

the case may be, and until the full duty payable on any deficiency

of such spirits not so accounted for is paid.

(2) Nevertheless any person desiring to obtain power for the

removal, from time to time, of spirits from the distillery to a spirit

warehouse may enter into a general bond, with such sureties, in

such amount and under such conditions as the Comptroller may

approve, for the due conveyance of the spirits to and their

warehousing at the place of destination within such time or times as

the Comptroller may direct.

SPIRITS

(1) A distiller, in the case of spirits existing in his spirit

store, and the owner of the spirits, in the case of spirits existing in a

spirit warehouse for the storage of spirits for exportation, may, on

giving due notice and the prescribed bond, remove the spirits for

exportation without payment of duty.

(2) The notice must be delivered to the proper officer before

the time when the spirits are to be removed, and must specify the

number of packages intended to be shipped, the total number of

litres and the average strength of the spirits contained in such

packages, in order that such particulars may be verified by the

record of the spirits bonded, the time and place of the intended

shipment, and the name, description and destination of the vessel.

(3) The bond given by the owner or distiller must be

conditioned that the spirits specified in the notice given from time

to time shall be conveyed direct to the quay or place where the

vessel is lying, and shall be put on board the vessel specified in the

notice

Provided that the Comptroller may authorize the shipment

of the spirits on another vessel bound for the same or any other

destination than that specified in the notice.

(4) The bond shall remain in full force and effect until a

landing certificate, signed by an officer of port, or of the customs at

the port of destination, to the effect that the spirits shipped for

exportation have been duly landed at that port, is produced to the

Comptroller or until the Comptroller is satisfied that it is, from

some unavoidable cause, impossible to produce such certificate.

(5) The proper officer may place any prescribed mark or seal,

or other fastening on any package removed for exportation.

(6) The spirits must be sent by the distiller or their owner to the

quay or place where the vessel is lying, and delivered with the

permit or certificate, to the custody of the authorized officer of

customs there.

(7) If the spirits or any part thereof cannot be placed on board

the vessel before five o’clock in the afternoon, it shall be lawful for

the officer of customs either to direct the spirits to be taken to and

placed in a spirit warehouse, or to put some proper person in charge

of the spirits, at the cost of the distiller or owner thereof, during the

night or until the spirits are placed on board the vessel. Every

person who refuses or neglects to comply with any such direction

shall be liable to a fine (multa) not exceeding twenty-three euros

and twenty-nine cents (23.29).

(8) The officers of customs may, at any time, examine the

spirits and take an account thereof.

(9) On shipment of the spirits, the officer of customs shall

certify on the back of the permit or certificate the date of the

shipment, the name of the vessel, and, if an account of the spirits

has been taken, the quantity thereof, computed at 57° Gay Lussac,

and shall thereafter send the permit to the Comptroller.

SPIRITS

(1) Where on board any vessel about to leave Malta there

are any such spirits, the master of such vessel, or, in the case of a

steam vessel exceeding two hundred and fifty tons burden, the

agent of the master shall, before clearing such vessel at the Custom

House, deliver to the Comptroller a manifest specifying the number

of packages said to contain such spirits and the gross quantity

thereof on board.

(2) The manifest shall be in such form as the Comptroller may,

from time to time, prescribe, and shall be signed by the master or

the agent, as the case may be, who shall also declare that the

particulars stated in the manifest are to the best of his knowledge

correct.

(3) If such manifest or declaration is false in any material

p a r t i c u l a r, t h e p e r s o n s i g n i n g t h e m a n i f e s t o r m a k i n g t h e

declaration shall be liable to a fine (multa) not exceeding one

hundred and sixteen euros and forty-seven cents (116.47).

PART VIII

D EALERS AND R ETAILERS

(1) Every dealer must keep a stock-book, according to the

form prescribed by the Comptroller, and must, on receiving or on

delivering any spirits, enter in his stock-book the description of the

spirits, the date on which the spirits were received or delivered, the

bulk and number of litres of spirits at 57° Gay Lussac by

hydrometer received or delivered, and the name and address of the

person from whom the spirits were received or to whom they were

delivered.

(2) Every retailer must keep a stock-book according to the form

prescribed by the Comptroller, and must, on receiving any spirits,

enter in his stock-book the date on which the spirits were received,

the description of the spirits, the bulk and number of litres of spirits

at 57° Gay Lussac by hydrometer received, and the name and

address of the person from whom the spirits were received.

(3) Every dealer or retailer must keep the stock-book open to

inspection by any officer and must allow any officer to make any

entry therein or to take any extract therefrom.

(4) He must keep the stock-book open to such inspection for

not less than six months after it is filled up.

Every retailer shall give, if required to do so by the

Comptroller or by any customs officer, any information regarding

the disposal of spirits delivered by him to any person.

SPIRITS

(1) Where the strength of any spirits forming part of the

stock of a dealer or retailer cannot be ascertained by hydrometer,

the dealer or retailer must, on being so required by an officer, cause

the quantity and strength of the spirits to be legibly marked on the

outside of the package containing them.

(2) Every package which a dealer or retailer refuses or

neglects, on being so required, to mark, or fails to keep so marked,

or which is found to be untruly marked, shall be liable to be

forfeited, with the contents, and the dealer or retailer shall be liable

to a fine (multa) not exceeding one hundred and sixteen euros and

forty-seven cents (116.47).

(1) The Comptroller or any officer of customs may at any

time take an account of the quantity of spirits in the possession of a

dealer or retailer.

(2) If the quantity of spirits computed at 57° Gay Lussac found

on taking the account exceeds the quantity which, according to the

stock-book of the dealer or retailer, ought to be in his possession,

the excess shall be liable to be forfeited, and the dealer or retailer

shall be liable to a fine (multa) not exceeding two hundred and

thirty-two euros and ninety-four cents (232.94) and to a further fine

(multa) of twenty-three cents (0.23) for every litre of the excess.

The proper officer may at any time take a sample of spirits

from the stock of a retailer and submit such sample to the

government analyst or customs testing officer, who shall analyse

such sample and certify the quantity of spirit at 57° Gay Lussac in

such sample.

If a dealer or retailer -

(a) fails to keep, or produce a stock-book as by this

Ordinance required, or to make in such stock-book any

entry required to be made therein; or

(b) hinders or obstructs any officer in examining a stock-

book, or in making any entry therein or taking any

extract therefrom; or

(c) cancels, alters, obliterates, or destroys any part of a

stock-book or an entry therein; or

(d) makes a false entry in a stock-book; or

(e) refuses to give information to the Comptroller or to

any customs officer regarding the disposal of spirits or

knowingly gives false information,

he shall be liable to a fine (multa) not exceeding two hundred and

thirty-two euros and ninety-four cents (232.94).

(1) If any dealer or retailer, or any person employed by

him, commits an error in making any entry required to be made in

the stock-book or other document required to be filled up by him,

the incorrect entry shall not be obliterated or erased, but shall be

cancelled by drawing a thin line through it, and the correct entry

shall then be made.

SPIRITS

(2) If this article is contravened, the dealer or retailer shall be

liable to a fine (multa) not exceeding twenty-three euros and

twenty-nine cents (23.29).

PART IX

G ENERAL O FFENCES

(1) Every person unlawfully possessing spirits shall be

liable to a fine (multa) not exceeding two hundred and thirty-two

euros and ninety-four cents (232.94) and to a further fine (multa) of

twenty-three cents (0.23) for every litre or part of a litre of spirits

so possessed, and such spirits may be seized and shall be liable to

be forfeited.

(2) Every person possessing any quantity of spirits exceeding

ten litres shall, for the purposes of this article, be deemed to be in

unlawful possession thereof, unless -

(a) he is a distiller or retailer and such spirits have come

legally into his possession as such; or

(b) he is in possession of a permit for the removal of such

spirits, or having been legally authorized to remove

such spirits, he is in possession of the same for the

purpose of their removal; or

(c) such spirits have been legally sold, delivered or

transferred to him under this or any other law, and, if

such spirits have been obtained by him in separate

packages from a retailer at separate times and not

under a permit, he has obtained a receipt in writing for

the purchase money paid for the same, showing the

quantity of spirits for which and the time at which it

was paid; or

(d) he is the holder of a special licence granted by the

Comptroller to distil spirits in accordance with article

11 of this Ordinance.

(3) If any officer has reasonable cause to suspect that any

spirits are in the unlawful possession of any person in any house,

building or enclosed place whatsoever, such officer may, upon a

warrant issued to him by the Comptroller or the Commissioner of

Police, enter, if necessary by force, such house, building or

enclosed place and search for, and seize any spirits unlawfully

possessed therein and either detain the same or remove them to a

place of safe custody, and may also arrest the person unlawfully in

possession thereof.

(4) In any prosecution under this article, the proof that any of

the exceptions contained in subarticle (2) applies in his case, shall

lie on the defendant.

SPIRITS

(1) Every person who -

(a) removes any wash, low wines, feints, or spirits from

the premises of a distiller, contrary to the provisions of

this Ordinance; or

(b) knowingly buys or receives any wash, low wines,

feints or spirits so removed from the premises of a

distiller; or

(c) removes, throws away, or destroys any wash, low

wines, feints or spirits in order to prevent or impede

any search for or seizure of the same,

shall be liable to a fine (multa) not exceeding two hundred and

thirty-two euros and ninety-four cents (232.94).

(2) All such wash, low wines, feints, or spirits so removed,

shall be liable to be forfeited.

(3) Any officer may arrest any person found committing an

offence against this article.

Every person who, without the sanction of the Comptroller

wilfully breaks, damages, or in any manner whatsoever tampers or

interferes with any distillery apparatus, shall be liable to a fine

(multa) not exceeding two hundred and thirty-two euros and ninety-

four cents (232.94).

Every person, not being a distiller, who at any time sells, or

otherwise disposes of spirits at a price lower than the amount of

duty payable on such spirits, shall be liable to a fine (multa) not

exceeding twenty-three euros and twenty-nine cents (23.29), and to

the payment of treble the amount of the duty.

If any person knowingly sells or delivers any spirits, to the

end that they may be unlawfully retailed or consumed or carried

into consumption, he shall, in addition to any other fine or

forfeiture, be liable to a fine (multa) not exceeding four hundred

and sixty-five euros and eighty-seven cents (465.87) and, in

addition, to imprisonment for any term not exceeding six months,

and the spirits shall be liable to be forfeited.

If any person receives, buys, or procures any spirits from a

person not having authority to sell or deliver the same, he shall be

liable to a fine (multa) not exceeding four hundred and sixty-five

euros and eighty-seven cents (465.87), and, in addition, to

imprisonment for any term not exceeding six months, and the

spirits shall be liable to be forfeited.

If any person knowingly buys or receives, or has in his

possession any spirits after they have been removed from the place

where they ought to have been charged with duty and before the

duty payable thereon has been paid or secured to be paid, or the

spirits have been condemned as forfeited, he shall forfeit the spirits

and shall be liable to a fine (multa) equal to treble the duty and

value thereof, and also to a fine (multa) not exceeding four hundred

and sixty-five euros and eighty-seven cents (465.87), and, in

addition, to imprisonment for any term not exceeding three months.

SPIRITS

PART X

P OWERS AND P ROCEDURE

(1) Any thing which is liable to be forfeited under this

Ordinance may be seized by any officer.

(2) Where any spirits or materials for the manufacture of spirits

are forfeited under this Ordinance, all packages, of whatever

description, containing the same and any other thing contained

therein shall also be forfeited.

(1) Everything seized as liable to be forfeited shall be

deemed to be forfeited.

(2) The owner of the thing seized may, within thirty days after

the seizure, bring an action for the recovery of such thing.

(3) Such action shall be tried and determined by the competent

civil court, regard being had to the value of the thing seized.

(4) The proof that the seizure was illegal shall lie on the person

claiming the thing seized.

(5) The Comptroller may order the restoration of anything

seized, on a bond being given to answer for the value of the thing

seized, if such thing is condemned as forfeited.

Anything detained or seized under this Ordinance may be

restored by order of the President of Malta, on such terms as he

may think fit to impose.

(1) The sale of things seized under this Ordinance,

whatever t he cause for which t hey are to be sold, shall be

conducted by such persons as shall be appointed by the

Comptroller.

(2) Any spirits so offered for sale shall not be sold for less than

the amount of duty payable thereon.

Any officer may, at any time, either by day or by night,

enter any part of the premises of, or house or place whatsoever

belonging to, or made use of by a distiller, and search for, examine,

gauge, and take an account of any distillery apparatus therein, and

also any spirits or materials for the manufacture of spirits therein.

Any officer may, at any time, either by day or by night,

search for any pipe, cock, conveyance, or utensil on the premises of

any distiller, and may break up or cut away any such pipe or

conveyance, and turn any such cock, and examine whether any such

pipe or conveyance conveys or conceals any spirits, or any

materials for the manufacture of spirits, so as to prevent a true

account thereof from being taken.

SPIRITS

(1) If any officer has reasonable cause to suspect that any

distillery apparatus, spirits or materials for the manufacture of

spirits is or are unlawfully kept or deposited in any house or place

h e m a y, u p o n a w a r r a n t i s s u e d b y t h e C o m p t r o l l e r o r t h e

Commissioner of Police, authorizing the officer to search the house

or place, at any time, either by day or by night, but at night only in

the presence of a Police officer not below the rank of sub-inspector

if such officer is not himself a sub-inspector, enter, if necessary by

force, any such house or place and seize any distillery apparatus,

spirits or materials for the manufacture of spirits found therein, and

either detain the same or remove them to a place of safe custody.

(2) Every distillery apparatus, and all spirits and materials for

the manufacture of spirits so seized shall be absolutely forfeited,

and the owner of any such distillery apparatus, spirits or materials

or the person in whose custody the same is or are found, shall be

liable to a fine (multa) not exceeding four hundred and sixty-five

euros and eighty-seven cents (465.87) and to imprisonment for a

term not exceeding eighteen months.

(3) Any person found in any house or place where any such

distillery apparatus, spirits or materials is or are found, or within

the appurtenances or precincts of such house or place, shall, unless

he proves the contrary, be deemed to be the owner or person in

charge of such distillery apparatus, spirits or materials.

(1) Any officer may, at any time, go on board any vessel,

lying in any part of Malta or within the limits of the territorial

waters thereof, and take an account of any spirits found on board

such vessel and demand and examine the permit or certificate for

the removal of the same; and if any spirits are found to have been

shipped without a permit or certificate, or not to correspond with

the particulars set forth in the permit or certificate, the same shall

be liable to be forfeited and the master of the vessel shall be liable

to a fine (multa) not exceeding two hundred and thirty-two euros

and ninety-four cents (232.94).

(2) Any such officer may also in like manner go on board any

such vessel and search for any distillery apparatus thereon, and if

any such distillery apparatus is found on board, otherwise than in

the course of lawful conveyance, the same shall be liable to be

forfeited and the master of the vessel shall be liable to a fine

(multa) not exceeding two hundred and thirty-two euros and ninety-

four cents (232.94).

(1) If any officer has reason to suspect that any person is

conveying spirits from or to any place without a permit or

certificate, such officer may stop such person and examine the

package which he suspects to contain spirits, and if he discovers

that such package contains more than ten litres of spirits, then, in

the event of such person not being able, or refusing to produce a

permit or certificate, the said officer shall seize such spirits and the

package containing the same together with the cart, or other

conveyance, and any animals employed in removing the same, and

may arrest the person carrying or removing such spirits, or

concerned in the carrying or removing of such spirits.

SPIRITS

(2) Every person driving, conducting or being in charge of any

such cart or other conveyance who refuses to stop when requested

by any such officer to do so, shall be liable to a fine (multa) not

exceeding forty-six euros and fifty-nine cents (46.59).

Any officer may, with the authority in writing of the

Comptroller, or, as the case may be, of the Commissioner of Police,

enter at any time, either by day or by night, the premises of any

retailer, and inspect, examine, and take an account of the spirits in

his stock or possession, and take samples of any such spirits,

paying a reasonable price for any sample so taken.

Every distiller, dealer, retailer or master of a vessel must,

when required by an officer, assist such officer by a sufficient

number of servants in taking account of the spirits in his stock or

possession or in taking samples of such spirits, and shall for any

refusal or neglect so to assist, be liable to a fine (multa) not

exceeding one hundred and sixteen euros and forty-seven cents

(116.47).

Where an officer takes a sample of any substance for

analysis, he shall forthwith, in the presence of the owner thereof or

his agent, divide the sample so taken into three parts, each part to

be marked and sealed or fastened up in such manner as the nature

of such substance permits; he shall then deliver one of such parts to

the owner or his agent, and another part to the government analyst

or Custom House testing officer, and shall keep the third part for

future comparison and production in court, if the need shall arise.

Any power which is, by this Ordinance, given to any

officer, may be exercised by such officer either alone or in

conjunction with any other person whom he calls to his assistance.

If any officer has reasonable cause to suspect that a person

has become liable to any punishment under articles 8, 71, 72, 73, 80

and 81, he may arrest such person without the necessity of any

warrant.

(1) Every offence under this Ordinance shall, to all legal

intents and purposes, be considered as a crime within the meaning

of the Criminal Code and shall, subject to the special provisions of

this Ordinance, be dealt with as such.

(2) The provisions of the Criminal Code relating to the award

and execution of the punishments thereby imposed shall apply to

the corresponding punishments laid down in this Ordinance

Provided that in default of payment, the fine (multa) shall

be converted into imprisonment at the rate of one day for every

eleven euros and sixty-five cents (11.65); and the provisions of

article 11(3) and article 17(g) of the said Code, relating to the

duration of the imprisonment in the case of conversion thereinto of

a pecuniary penalty, shall not apply.

SPIRITS

All proceedings in connection with offences against this

Ordinance shall be instituted before the Court of Magistrates, as a

court of criminal judicature and shall be subject to appeal in the

same manner as provided by the said Code for appeals from the

decisions of the said court.

When any penalty of forfeiture has been incurred under

this Ordinance, the President of Malta may waive proceedings, or

mitigate or remit such penalty or forfeiture on such terms and

conditions as he may think fit to prescribe.

All proceedings under this Ordinance shall be instituted by,

or in the name of, the Comptroller.

All proceedings for the punishment of offences against this

Ordinance must be instituted within two years from the day on

which the offence was committed.

Where a distiller, dealer or retailer is by this Ordinance

made liable to any penalty or forfeiture for any act or omission,

such liability shall attach to such distiller, dealer or retailer,

whether such act or omission is done or made by such distiller,

dealer or retailer personally, or by some person employed by him

for the purposes of his business; provided, in the latter case, it

appears that such act or omission was done or made with the

knowledge of such distiller, dealer or retailer, or that presumably

such distiller, dealer or retailer has derived benefit therefrom.

In any proceedings for an offence under this Ordinance, the

court may not award a punishment less than one-fourth of the

punishment imposed by such Ordinance.

In any proceedings under this Ordinance relating to spirits,

it shall not be necessary for the prosecution to prove that the spirits

were manufactured in Malta: the onus of proving the contrary shall

lie on the defendant.

(1) Where under this Ordinance or under the regulations, a

distiller, dealer or retailer is liable to punishment in respect of any

act or omission, and a charge is brought against such distiller,

dealer or retailer, proceedings may be taken as stated hereunder

(a) the summons may be served either in the ordinary

manner in which service is now made according to

law, or by leaving a copy thereof with any person,

being apparently a clerk or servant, found on the

premises for which the licence is granted, or if no such

person can be found, by posting the same upon a

conspicuous part of the outer door or outer wall of

such premises;

(b) where the distiller, dealer or retailer is absent from

Malta, his agent may appear on his behalf;

SPIRITS

(c) where the distiller, dealer or retailer is absent from

Malta at the time when the summons is served, the

court, on being satisfied that the summons has been

served in any of the modes aforementioned, shall

proceed to investigate the matter of the charge,

whether an agent appears on behalf of the defendant or

not, and, if the act or omission is proved, the court may

adjudge upon such charge and may order that any fine

(multa) awarded be levied on the goods and other

property of the distiller, dealer or retailer, by the

process established for the enforcement of judgments

in civil matters; but the court may not award against

the distiller, dealer or retailer any punishment

restrictive of personal liberty unless it is proved that

he left Malta in order to avoid prosecution.

(2) For the purpose of recovering any such fine, any distillery

apparatus used by a distiller and all spirits and materials for the

manufacture of spirits in the possession of a distiller, dealer or

retailer, shall be deemed to be his property, whether the fact is so or

not.

PART XI

S UPPLEMENTAL P ROVISIONS

The duty referred to in this Ordinance shall be the duty

leviable on spirits manufactured in Malta in accordance with the

provisions of the Excise Duty Act, on spirits manufactured or

produced in Malta.

(1) The President of Malta may award to any officer

arresting any individual liable to arrest under this Ordinance, and to

any person giving such information as may lead to the conviction

of any such individual, such reward as he may think fit, not

exceeding in each case two hundred and thirty-two euros and

ninety-four cents (232.94), provided the said individual is actually

convicted.

(2) The President of Malta may also order to be paid in respect

of any seizure made under this Ordinance, to the person or persons

making the same and to any person or persons through whose

information or means such seizure shall have been made, such

reward as he thinks fit, having regard to the value of the things

seized and the amount of revenue endangered.

SPIRITS

(1) The Minister responsible for customs may, from time

to time, make, alter or revoke regulations for the better carrying out

of all or any of the provisions of this Ordinance.

(2) Without prejudice to the generality of the powers in

subarticle (1), the said regulations may in particular make provision

for controlling or otherwise concerning the manufacturing,

blending, bottling, labelling or sale or distribution of alcoholic

beverages.

(3) The Minister responsible for customs may by regulations

provide the penalties to which any person who contravenes or fails

to comply with any regulations made under this Ordinance may be

liable, and such penalties shall not exceed imprisonment for a term

of more than three months or a fine (multa) of more than one

thousand and one hundred and sixty-four euros and sixty-nine cents

(1,164.69), or both such imprisonment and fine.

Where an offence against the provisions of this Ordinance

or of any regulations made thereunder is c ommitted by an

association or body of persons, every person who, at the time of the

commission of the offence, was a director, manager, secretary or

other similar officer of such association or body of persons, or was

purporting to act in any such capacity, shall be guilty of that

offence unless he proves that the offence was committed without

his knowledge and that he exercised all due diligence to prevent the

commission of the offence.

Any regulations made by the Minister responsible for

customs under this Ordinance shall be published in the Government

Gazette and shall have the same effect as if they were part of this

Ordinance. A copy of such regulations shall, as soon as practicable,

be laid on the Table of the House of Representatives.