Imported Crown Corks (Excluded Beverages) (excludedbeverages)

L.N. 75 of 1981

IMPDRT DUTIES ACT, 1976

(ACT NO. XXV OF 1976)

Imported Crown Corks (Excluded Beverages)

(Exemption from Duty) Regulations, 1981

IN exercise of the powers conferred by sec tio n 32 of the Import

Du ties Act, 1976, t he Minister of Finance, Customs and People's

Financial Investments has made the fo ll owing regu la t i ons

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l. The se regulations may be cited as the Imported Crown Corks

(Exclud ed Beverages) (Exem pti on from Duty) Regulations, 1981.

In the se regula tions

"exc1uded beverages" means beverages excluded from the ex­

pression "non-alcoholic beverages" as defined in section 2 of the

Excise Duty (Crown Corks a nd Non-a1coholic Concentrates) Ordin­

ance, 1961;

"authorised im po r t er " means a producer or wholesale bottler

of exc1uded beverages who has been granted a certificate referred to

in regulation 3 of these regulations for the purpose of ob t a i ning

release from Customs transit shed or bonded store without payment

of the import d uty of two pounds sixteen cents per gross chargeable

u nde r the Customs Tariff;

" Co mptroller

means the Comptroller of Customs and in­

"

c1udes any person authorised to act for the Co m ptrol 1 e r in carrying

out these regulations;

"Customs Tariff" means the Customs Tariff enacted as First

Schedule to the Im p o r t Duties Act, 1976;

" impo rted " includes withdrawn from bond.

No person shall obtain release of any crown corks being crown

corks on which the import duty of two pounds sixteen cents per gross

chargeab1e under the Customs Tar i f f has not been charged without

previously obtaining from the Comptroller a certificate in the form pres­

cribed by the Co m ptrolle r for such purpose, duly stamped and signed

by the Co mptroller or by an officer of the Cus to m s Department ex­

pressly authorised by him to that effect.

(l) The cer t i f ica tes shall bear an index letter on the left side

and shall be numbered consecutively.

(2) They shall be printed in three sections and shall be bound

in books each containing one hundred certificates.

(3) The first section of such certificates shalI be retained by

the ComptrolIer, the second section shall be retained by the authorised

importer and the third section shalI be relinquished by the authorised

importer to the Customs Officer r ele asing the crown corks.

The person requesting the issue of a certificate mentioned in

r eg u la tion 3 shall satisfy the Co mptr oll er that he is a producer or whole>­

sale bottIer of excluded beverages.

(l)

The person requesting the issue of a certificate mentioned

in regulation 3 shaH submit for the approval of the Comptroller samples

of the erown eorks whereof he wishes to obtain release from Customs

transit shed or bonded store wit h out payment of the import d u ty of two

p ounds sixteen c e n ts per gross chargeable under the Customs Tariff

and such sam p l e s shall be retai n ed by the Comptroller.

(2) The authorised importer shall be entitled to obtain release

u nder a certificate o nly of such crown corks as will be identical in all

respects, including d e s i gn and colour of the sa m p l e s approved by the

ComptrolIer for the purpose of su ch certificate.

Certificates shall be valid for a period of one month from the Validityof

date of issue.

(l) Where the quantity of crow n corks released to an autho-

rised im p ort e r exceeds his estimated requirements for three months the

erown corks shall on release be conveyed under the s upervis i o n of an

officer of Custorns from the Custorns shed or bonded store to such

bonded wa rehouse or place of security to be provided by the authorised

importer as may be approved under section 27 of the Cus t oms Ordin-

a n c e

.

(2) Any crown eorks eonveyed to s u ch bonded warehouse or

place of security as aforesaid shall be kept under Customs control until

they are issued for use in such quantities as the Comptroller may permit.

(I) The authorised im p ort e r shall keep at his faetory a book

in w h i c h the serialletter and n u m be r of the certificates and the quantity

of erown corks r e l e a s e d against each certificate shall be entered t o g et her

with the dates of their release.

(2) The authorised importer shall also keep at his fa c tor y a

book 01' books s h o wi ng

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the quantities of crown corks taken for u s e in the factory;

(a)

(b) the quantiti e s of ex c l u d e d beverages pr o du c ed and sealed

with sue h crown eorks; and

(e) the q u antitie s of ea e h kind of exc1uded beverage produeed

and det a il s as to the persons to whom they have been disposed dur­

ing each calendar month and the quantities sold to each.

(3) Where the authorised importer m a intain s a bonded war e

­

house, he s h a l l keep, in addition to the book or books mentioned above,

a boo k showing the quantities of crown corks placed in sueh warehouse

on any given date and the quantities successively tak e n out of use in the

factory.

Liability for

lf at any time on examination it r e s u lts that the quantities of

payment of

crown eorks f o u n d in the authorised importer's bonded warehouse or

duty on

f a c tor y are 1ess than the quantities which according to a true and proper

discrepancies.

k e e pi n g of the books should a c t u all y exist in either of the said p lac e s

,

then in each c a s e the authorised importer shaB forthwith pay to the

Comptroller on any resu1ting s hort a ge the i mp o rt duty c a1culat e d at the

rate of two p o u nds sixteen c ent s per gross of crown corks, in addition to

any penalty to which he may become liable under these regulations or

under any law

Provided that where any shorrage is ascertained in the crown corks

taken for use in the authorised importer's factory there shaB be made

an allowance at a j'ate not exceeding one half per centum of the aggre­

gate monthly bottled production for crown corks unavoidably wasted

during the process of bott1ing.

Any person who fails to comply with the requirements of

regulation 9 shaH be guilty of an offence and shaH be liable on convic­

with regula tion 9,

tion to a fine (multa) of twenty pounds for each offence,

If any authorised importer uses crown corks, released free of

the import duty of two pounds sixteen cents per gross chargeable under

the Customs Tariff, for sealing containers of non-a1coholic beverages as

defined in section 2 of the Excise Duty (Crown Corks and Non-a1coholic

Concentrates) Ordinance, 1961, he shaH be guilty of an offence and shaH

on conviction be liable to a fine (multa) of fifty pounds or to

three times the duty on the crown corks in respect of which the offence

has been committed, whichever is the greater.

The proper officer of Customs may at any reasonable time

enter any factory or place of business of any authorised importer for any

purpose connected with these regulations.

For the purpose of any visit or inspection requested or re­

quired under these regulations the services of Customs Officers will be

given free of charge subject to the approvaI of the ComptrolIer.

Ippubblikat mit,Taqsima tat·Tagħrif - Kastilja - Published by the Informatioll Divisioll - Kastilja

Mitbugh fl.Istamperija taJ-Gvern

Printed at

the Governmenl Printing Press

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