British Wines (Sweets) Regulations, 1953
| Jurisdiction | UK Non-devolved |
| Citation | SI 1953/643 |
| Year | 1953 |
1953 No. 643
SWEETS
The British Wines (Sweets) Regulations, 195313thApril 1953
1stMay 1953
1stJuly 1953
ARRANGEMENT OF REGULATIONS
Regulation
1. Entry of premises, etc.
2. Entry of vessels and withdrawal of entry.
3. Fixing of vessels.
4. Entry book and particulars to be entered therein.
5. Prohibition against amendment of entries in entry book.
6. Stock taking and return of stock.
7. Weekly return of wines sent out.
8. Payment of duty.
9. Return of British wines sent out or removed without payment of duty.
10. Signature of returns.
11. Determination and payment of duty due where incorrect or incomplete return made.
12. Removal of British wines for exportation or as shipment of stores and sending out of British wines from one winery to another without payment of duty.
13. Segregation of duty-paid and non duty-paid British wines.
14. Deferment of payment of duty.
15. Accounts to be kept in addition to the entry book.
16. Preservation of records.
17. Licence to render British wines sparkling.
18. Entry to be made in entry book of time of beginning process of conversion into sparkling British wines.
19. Entry in entry book of quantities put into process of conversion into sparkling British wines.
20. Account of bottles and cases.
21. Entry in entry book of bottles and cases.
22. Particulars to be shown for return of stock.
23. Segregation of British wines rendered sparkling from other British wines.
24. Mixing British wines with imported wine in course of manufacture.
25. Prohibition against mixing British wines with imported wine for sale.
26. Prohibition against sale or designation of British wines as imported wine.
27. Application for remission or repayment of duty.
28. Signature of statement accompanying application.
29. Action by maker in respect of each application.
30. Interpretation.
31. Revocation.
32. Short title, etc.
SCHEDULES
FIRST SCHEDULE—Spoilt British wines. British wines delivered to another person and returned by him to the winery, other than British wines exported and shipped as stores—particulars and declarations.
SECOND SCHEDULE—Spoilt British wines. British wines delivered to another person and returned to the winery after exportation or shipment as stores—particulars and declarations.
THIRD SCHEDULE—Spoilt British wines. British wines which have not been delivered to another person—particulars and declarations.
The Commissioners of Customs and Excise in pursuance of the powers conferred on them by subsection (1) of section one hundred and forty and subsection (4) of section two hundred and sixty-three of the Customs and Excise Act, 1952(a), hereby make the following Regulations:—
1. No person shall begin to make British wines for sale until he has made entry of all premises, rooms, places and vessels intended to be used by him for the purposes of his excise trade.
2. A maker shall not, save as permitted by the Commissioners—
(1) make entry of any vessel for more than one purpose, or
(2) withdraw his entry while there remains in any place specified therein any British wines on which duty has not been paid or any materials for making British wines.
3. A maker shall, if so required by the Commissioners, place and fix each vessel in which British wines are made or stored in a convenient situation so as to admit of the contents being accurately ascertained by gauge or measure, and shall not alter any such vessel in shape, position or capacity unless he has given two days' previous written notice in that behalf to the proper officer.
4. A maker shall, for each winery in which he makes British wines, obtain from the proper officer an entry book in the prescribed form and, subject to the provisions of these Regulations with respect to deferred payment of duty, shall—
(1) keep the book in the winery and at all times ready for inspection by an officer, and permit an officer at any time to inspect the same and to make entries therein or to take extracts therefrom;
(a) 15 & 16 Geo. 6 & 1 Eliz. 2. c. 44.
(2) at least twelve hours before he begins to steep any fruit or to dissolve sugar or other saccharine material for fermentation, or to prepare British wines by fermentation, enter in the book the day and hour at which, and the name and number of the vessel in which, the steeping, dissolving or fermenting is to take place, together with the progressive number of the fermentation;
(3) before the expiration of the day on which all the materials for fermentation have been collected in the fermenting vessel, enter in the book particulars of the materials used in the fermentation, the progressive number of the fermentation and the total bulk quantity in imperial gallons collected in the fermenting vessel;
(4) before the expiration of the day on which British wines are drawn off from a fermenting vessel, enter in the book the progressive number of the fermentation, the name and number of the vessel into which the British wines have been drawn off and the bulk quantity in imperial gallons of British wines drawn off;
(5) before the expiration of the day on which any materials or liquors are added to British wines for their further manufacture, enter in the book:—
(a) the quantity of British wines to which the materials or liquors have been added;
(b) particulars of the materials or liquors added; and
(c) the amount in imperial gallons by which the quantity of British wines has been increased;
(6) enter in the book in the parts and columns provided for the purpose such accounts of the making of British wines at the winery and of British wines received thereat or sent out or removed therefrom as the Commissioners may from time to time require;
(7) make the entries required to be made of British wines received at the winery before the expiration of the day on which the British wines are received;
(8) make the entries required to be made of British wines sent out from the winery before the British wines are so sent out or, if the Commissioners so permit and subject to such conditions as they may impose, not later than noon on the day following that on which the British wines are so sent out;
(9) not later than Monday of each week add together the several items of the quantities sent out as aforesaid on each day of the preceding week and show at the...
To continue reading
Request your trial