EXCISE DUTY ACT

ARRANGEMENT OF SECTIONS

   1   Short title

 

PART I
Interpretation

   2   Interpretation

   3   Acts deemed to be properly done

   4   Officer may demand aid of any person

   5   Goods deemed to be manufactured

   6   Duty to be proportionate to quantity, etc

 

PART II
Duties, Drawbacks and Refunds of Duty

   7   Excise duties

   8   Minister may make interim order

   9   Interim order to be confirmed, amended or revoked by House . Representatives

   10   Excess duty to be refunded when order expires

   11   Liability to duty

   12   Disputes, as to excise duty

   13   Value

   14   Appeals to Revenue Court

   15   Minister may remit duties

   16   Duty on goods lost may be remitted

   17   Minister may direct granting of drawbacks

   18   No duty payable on goods exported, shipped as stores, etc

   19   When duty payable

   20   Duty to be paid at rate in force on delivery

   21   Refund of duties paid in error

   22   Certificate of debenture

   23   Contract prices of goods may be adjusted to meet change in excise duty

 

PART III
Manufacture of Excisable Goods

   24   Licence to manufacture excisable goods

   25   Application for licence to manufacture excisable goods

   26   Transfer of licence

   27   Prohibition on manufacture of goods

   28   Penalty for illicit manufacture

   29   Excisable goods to be deposited in a warehouse

   30   Removal for re-manufacture

 

PART IV
Spirits

   31   Possession of still

   32   Restrictions on storage material in distillery

   33   Receptacles in registered store to be approved

   34   What may be added to spirits in a distillery

   35   Breaking down spirits

   36   Transfer from butts to containers for removal

   37   Containers to be marked with registered mark

   38   Obliteration or removal of mark restricted

   39   Removal to warehouse

   40   Time limit for storage of spirits in registered store

   41   Commissioner may direct disposal of high wines, etc

   42   Spirits for licensee's own use

   43   Denaturing of spirits

 

PART V
Spirituous Compounds

   44   Penalty for illegal manufacture of spirituous compounds

   45   Commissioner may grant, refuse or transfer licence

   46   Accounts to be kept by licensee

   47   Labelling of spirituous compounds

 

PART VI
Warehouses

   48   Appointment of private warehouse

   49   Revocation of appointment of warehouse

   50   Storage and access in warehouse

   51   Owner to maintain containers in good condition

   52   Cost of management of warehouse to be borne by occupier

   53   Storage in private export warehouses

   54   Transfer of excisable goods in warehouse

   55   Vatting, blending, etc

   56   Re-warehousing of spirits

   57   Clandestinely opening or gaining access to warehouse

   58   As to warehoused excisable goods embezzled by officer

   59   Commissioner may remove goods

   60   Removal of warehoused excisable goods

   61   Removal from one warehouse to another

   62   Time limit for removal of duty paid excisable goods

   63   Removal of excisable goods on warehouse becoming insecure

 

PART VII
Powers of Officers

   64   Officer may enter factory

   65   Officer may enter premises, examine and take account of excisable goods

   66   Officer may patrol freely

   67   Search warrant

   68   Search warrants for pipes, etc

   69   Officer may stop ship or carriage

   70   Power to arrest on suspicion of illegal removal of excisable goods

   71   Power of arrest

   72   Officers to have power of constable

 

PART VIII
General

   73   Revocation of licence

   74   Licences and receipts rendered void if cheque payment dishonoured

   75   Attendance of officers

   76   Supervision of distillery or factory by officers

   77   Inspection of books and documents

   78   Assistance to be afforded to officers

   79   How errors in accounts may be corrected

   80   Rewards

   81   Form of documents

   82   Regulations

   83   Penalty for interfering with label, lock or seal

   84   Sale of excisable goods by manufacturer

   85   Accounts to be kept by wholesaler and retailer

   86   Where excisable goods may be offered for sale

   87   Authority to be produced by person acting for another

   88   Goods to be handled, etc by owner

   89   Samples for owner

   90   Power of appeal

   91   Accounts to be kept

   92   Manufacturer to produce books, invoices, etc

   93   Deficiency in stock. Excess in stock

   94   Instruments, calibration tables, accommodation to be provided by manufacturer or warehouse keeper

   95   Restriction on delivery of goods to counteract evasion

   96   Removal of excisable goods from registered store, factory or warehouse

   97   Duty to be paid before removal

   98   Returns

 

PART IX
Offences

   99   Obstruction of officer

   100   Obstruction and impersonation of officers

   101   Collusive seizure, bribery, etc

   102   Illegal possession of excisable goods

   103   Goods used contrary to purpose for which delivered

   104   False declarations and refusing to answer questions

   105   Giving warning to an offender

   106   Offences in regard to consignment notes

   107   Illegal removal

   108   Receiving without consignment note

 

PART X
Legal Proceedings

   109   Offering goods for sale under pretence that the duties are not paid

   110   Penalty where goods forfeited

   111   General provision as to forfeiture

   112   Procedure on seizure

   113   Claim to seized goods to be in name of owner

   114   Governor-General may restore seizure, etc

   115   Commissioner may mitigate penalty

   116   General penalty

   117   Prosecution of offences and recovery of duties

   118   Proceedings to be taken within seven years

   119   Alternative prison sentence

   120   . Imprisonment for second offence

   121   Limitation as to pleading

   122   Acts by companies

   123   Venue

   124   Officer may prosecute

   125   Onus of proof on defendant in certain cases

   126   Commissioner to certify value

   127   Chemist's certificate sufficient evidence

   128   Admissibility of copies of documents

   129   Proof of order of Government

   130   Certificate of condemnation

   131   Commissioner may distrain for duties

   132   Power of Commissioner to sell warehoused goods

   133   Lien on warehoused goods

 

PART XI
Savings

   134   Savings

      SCHEDULES

 

THE EXCISE DUTY ACT

[Date of Commencement: 6th February, 1942]

Cap 119.

Laws
26 of 1953,
33 of 1954.

Acts
43 of 1966,
42 of 1969,
17 of 1971,
29 of 1971,
12 of 1985,
16 of 1991,
21 of 1991.

LNs
31/2003,
75/2003,
24A/2004.

1   Short title

   This Act may be cited as the Excise Duty Act.

PART I
Interpretation (sections 2-6)

2   Interpretation

   In this Act-

   "absolute alcohol" means 100 per cent alcohol by volume;

[21/1991 s 21(a).]

   "aircraft" includes balloons, kites, gliders, airships and flying machines:

[17/1971 s 2 (c).]

   "beer" includes ale, porter, spruce beer, black beer, and any other description of beer, or any liquor, which is made or sold as a description of beer, or a substitute for beer, which on analysis of a sample thereof at any time is found to contain more than 1.1 per centum of absolute alcohol by volume at 20 degrees Celsius; and beer brewed shall be deemed to be beer manufactured;

[21/1991 s 21(a).]

   "butt" means a receptacle approved by the Commissioner for the reception of spirits in a registered store;

[12/1985 Sch.]

   "'carriage" includes every description of conveyance for the transport by land of human beings or goods;

[17/1971 s 2(d).]

   "cigar" means a roll of tobacco or of any substitute for tobacco, the outer wrapper of which is tobacco and forms part of the cigar;

   "cigarette" means a roll of tobacco or of any substitute for tobacco, the wrapper of which is paper or any substance other than tobacco and forms part of the cigarette;

   "Commissioner" means the Commissioner of Taxpayer Audit and Assessment;

[12/1985 Sch; 21/1991 s 21(a); LN 165/1999.]

   "container" includes puncheon, hogshead, barrel, quarter cask, octave, keg or other container of wood, glass, earthenware or other materials;

[17/1971 s 2(e).]

   "denatured spirits" means spirits to which a substance has, or substances have, been added to render such spirits noxious and non-potable;

[17/1971 s 2(c).]

   "distillery" means any building or premises licensed under this Act for the manufacture of spirits by distillation and includes a registered store;

   "drawback" means a refund of all or part of any excise duty authorised by law in respect of goods exported or used in any particular manner;

   "excise duty" includes any duty other than general consumption tax imposed under the General Consumption Tax Act and an export duty of customs imposed on any articles manufactured in the Island;

[21/1991 s 21(a).]

   "excisable goods" means goods of any description on which an excise duty is imposed under this ct or on which special consumption tax is imposed under the General Consumption Tax Act;

[21/1991 s 21(a).]

   "excise warehouse" means any building or premises used by the Commissioner for the storage of excisable goods manufactured in this Island without the payment of duty:

[12/1985 Sch.]

   "export" with its grammatical variations and cognate expressions means to take or cause to be taken out of the Island or the territorial waters thereof;

   "export warehouse" means any warehouse appointed by the Commissioner for the temporary storage of excisable goods for exportation awaiting shipment;

[17/1971 s 2(b); 12/1985 Sch.]

   "factory" means any building or premises licensed under this Act for the manufacture of excisable goods or spirituous compounds;

   "licensee" means a person granted a licence under this Act;

   "manufacturer" means-

[17/1971 s 2(b).]

   (a)   any person who by any method or process makes or produces, or causes to be made or produced, any goods,

   (b)   any person who applies, or causes to be applied, to any goods any prescribed ancillary treatment, and "manufacture" shall have a corresponding meaning;

   "materials" includes any materials from which excisable goods are capable of being manufactured and any residue from any process of manufacture;

   "obscuration" means the difference, caused by matter in solution, between the actual strength of spirits and the apparent strength as indicated by the hydrometer;

   "officer" includes any person employed in the Taxpayer Audit and Assessment Department, and all members of the Jamaica Constabulary Force, as. well as any person acting in the aid of any such person or member; and any person acting in the aid of an officer acting in the execution of his office or duty shall be deemed to be an officer acting in the execution of his office or duty;

[17/1971 s 2(b); 12/1985 Sch; 21/1991 s 21(a); LN 165/1999.]

   "owner" includes any person who is for the time being entitled, either as owner or agent for the owner, to the possession of any goods;

   "percentage volume" means the strength of spirits expressed as a percentage volume of absolute alcohol at 20 degrees Celsius:

[21/1991 s 21(a).]

   "prescribed ancillary treatment" means, in relation to any goods (whether or not originally made or produced in Jamaica) any treatment (whether by way of marking, labelling, packaging, repairing, renovating or otherwise; and regardless of whether or not basically new qualities are created) which, by virtue of any provision imposing excise duty on goods by reference to such treatment, renders the goods so treated liable to excise duty or excise duty at a higher rate;

[17/1971 s 2(c).]

   "private excise warehouse" means any warehouse appointed by the Commissioner as a private excise warehouse;

[12/1985 Sch.]

   "proper officer" means any officer whose right or duty it may be to exact the performance of or to perform the act referred to;

   "registered store" means any place, building or part of a building approved by the Commissioner under such security, and under such conditions as he may deem necessary, for the reception of spirits distilled in a distillery, and for the temporary storage of such spirits;

[17/1971 s 2(e); 12/1985 Sch.]

   "rum" means spirits distilled solely from sugar cane juice, sugar cane molasses, or the refuse of the sugar cane;

[17/1971 s 2(f).]

   "ship" means a steamship or any other ship, boat, lighter, or other floating craft of any description and includes aircraft;

   "spirits" means distilled spirits of every kind distilled in the Island;

   "spirituous compound" means any liquor, cordial, mixture, compound or preparation of which spirits distilled in the Island forms a part;

   "still" means any vessel, utensil or apparatus, or any part thereof, capable of being used in the production of any spirits but does not include glass flasks and condensers used solely for laboratory purposes:

[17/1971 s 2(b).]

   "warehouse keeper" means the owner or occupier of a private excise or export warehouse.

3   Acts deemed to be properly done

   (1) Every act, matter, or thing, required by this Act to be done or Performed by. with. to. or before-

   (a)   the Commissioner;

   (b)   any particular officer nominated for such purpose, if done or performed by, with, to, or before, any officer assigned by the Commissioner for such purpose or any person appointed by the Commissioner to act for such particular officer (as the case may be) shall be deemed to be done or performed by, with, to, or before the Commissioner or such particular officer (as the case may be).

[12/1985 Sch.]

   (2) Every person employed on any duty or service relating to this Act by the orders or with the concurrence of the Commissioner (whether previously or subsequently expressed) shall be deemed to be the officer for that duty or service.

[12/1985 Sch.]

   (3) Every act required by this Act to be done at any place if done at the place appointed by the Commissioner for such purpose shall be deemed to be done at the particular place as required by law.

[12/1985 Sch.]

4   Officer may demand aid of any person

   (1) It shall be lawful for any officer to demand the aid or assistance of any person in the execution of any act or thing authorised or required under this Act, and any such person failing to aid or assist any officer when called upon to do so, without reasonable excuse, shall be liable on conviction to a fine not exceeding one hundred dollars.

[17/1971 s 3; 12/1985 Sch.]

   (2) In this section "officer" means a person employed in the General Consumption Tax and Excise Department or a member of the Jamaica Constabulary Force.

[12/1985 Sch; 21/1991 s 21(a).]

5   Goods deemed to be manufactured

   (1) All excisable goods manufactured in the Island shall be deemed to be goods manufactured for sale unless and until the contrary is proved.

   (2) All excisable goods found in a factory shall be deemed to have been manufactured in such factory.

   (3) Where any spirits are found upon any premises upon which there is an unlicensed still, such spirits shall be deemed to have been distilled by the occupier of such premises unless and until the contrary is proved.

6   Duty to be proportionate to quantity, etc

   All duties rates, charges and drawbacks imposed or allowed by this Act according to any specified weight, measure or strength or according to any specified value or any particular description of package, shall be deemed to apply in the same proportion to any greater or less weight, measure, strength or value or any other description of package, and according to metric weights and measures.

[21/1991 s 21(a).]

PART II
Duties, Drawbacks and Refunds of Duty (sections 7-23)

7   Excise duties

   (1) The House of Representatives may from time to time by resolution impose an excise duty on goods manufactured in the Island, and may revoke, reduce, increase, or alter, any duty and may provide for exemptions therefrom.

   (2) The duties set forth in the First Schedule shall be payable and shall continue in force until revoked, reduced, increased, or altered, in the manner provided by this Act.

8   Minister may make interim order

   Notwithstanding anything contained in section 7, the Minister may by order impose, increase, or reduce, any excise duty, and from the date of publication of any such order in the Gazette until the expiry of such order, the duty payable under such order shall be payable in lieu of any duties payable prior thereto:

   Provided that where any duty is reduced by any such order, the person liable to pay the reduced duty shall pay such reduced duty and in addition shall deposit with the proper officer the difference between the duty payable prior to the date of the order, and the duty payable under the order, until the order expires or is confirmed, amended, or revoked, as provided by section 9.

9   Interim order to be confirmed, amended or revoked by House of Representatives

   (1) Every order made under section 8 shall, within twenty-one days from the date after its first publication, be submitted to the House of Representatives, and the House of Representatives may by resolution, confirm, amend, or revoke, such order and, upon publication of the resolution of the House of Representatives in the Gazette, the resolution shall have effect in place of the order.

   (2) If any such order be not submitted within such period of twenty-one days to the House of Representatives it shall ipso facto expire.

10   Excess duty to be refunded when order expires

   (1) So much of the duties paid under any order under section 8 as may be in excess of the duty payable under any resolution referred to in section 9 shall be repaid to the person who paid such duties.

   (2) So much of any sums deposited in accordance with section 8 as, together with the duty paid, is equal to the duties payable under any resolution referred to in section 9 shall be brought to account by the Commissioner of Inland Revenue as excise duty and the balance, if any, shall be refunded to the depositor.

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