Spirits (Rectifying, Compounding and Drawback) Regulations 1988

JurisdictionUK Non-devolved
CitationSI 1988/1760

1988 No. 1760

CUSTOMS AND EXCISE

The Spirits (Rectifying, Compounding and Drawback) Regulations 1988

Made 14th October 1988

Laid before Parliament 24th October 1988

Coming into force 1st December 1988

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 19(1) and (1A) and 22(1), (3A), (4) and (10) of the Alcoholic Liquor Duties Act 19791, section 93(2)(a) of the Customs and Excise Management Act 19792, and section 9(2) of the Isle of Man Act 19793, and of all other powers enabling them in that behalf, hereby make the following Regulations:

1 PRELIMINARY

PART I

PRELIMINARY

S-1 Citation, commencement and interpretation

Citation, commencement and interpretation

1.—(1) These Regulations may be cited as the Spirits (Rectifying, Compounding and Drawback) Regulations 1988 and shall come into force on 1st December 1988.

(2) In these Regulations, unless the context otherwise requires —

“compounder” means a person holding a licence as a compounder under section 18 of the Alcoholic Liquor Duties Act 19794;

“officer” means the proper officer of Customs and Excise;

“rectifier” means a person holding a licence as a rectifier under section 18 of the Alcoholic Liquor Duties Act 1979.

(3) For the purposes of section 22(4) and (6) of the Alcoholic Liquor Duties Act 1979, “tinctures” means medicinal spirits, flavouring essences, perfumed spirits and British compounded spirits prepared as toilet waters, toilet vinegars, dentifrices, hairwashes and brilliantines.

S-2 Revocation

Revocation

2. Parts II, III, V, VI and regulation 76(2) of the Spirits Regulations 19525, the Spirits (Removal and Stock Books) Regulations 19676and the Spirits (Removal and Stock Books) Regulations 1967, etc (Amendment) Regulations 19817are hereby revoked.

S-3 Application

Application

3.—(1) Part II of these Regulations applies to all rectifiers and compounders, except in respect of operations carried out in an excise warehouse.

(2) Part III of these Regulations applies only in respect of claims for drawback on spirits.

2 RECTIFIERS AND COMPOUNDERS

PART II

RECTIFIERS AND COMPOUNDERS

S-4 Entry

Entry

4. No person shall begin to carry on the business of a rectifier or of a compounder until he has made entry of the premises, rooms, places, fixed vessels and plant which he intends to use for keeping, rectifying or compounding spirits.

S-5 Changes not in accordance with existing entry

Changes not in accordance with existing entry

5. A rectifier or compounder—

(a) shall not alter, move or add to any entered premises, rooms, places, fixed vessels and plant in any way not in accordance with the entry thereof, unless he has given to the Commissioners 7 clear days' notice of his intention to do so; and

(b) shall make entry of any premises, rooms, places, fixed vessels and plant which have been altered, moved, added or added to, which he intends to use for keeping, rectifying or compounding spirits before he uses them for that purpose.

S-6 Marking

Marking

6. A rectifier or compounder shall, if so required by the officer, legibly mark on every vessel in the entered premises the capacity of the vessel in litres and the quantity and strength of spirits contained therein.

S-7 Stock account

Stock account

7. A rectifier or compounder shall—

(a) keep at his premises a stock account in a form approved by the officer;

(b) on receiving or sending out any spirits, enter in the stock account such particulars as the officer may require, and those particulars shall be entered at or within such time as the officer may require;

(c) retain the stock account for not less than 2 years from the date of the last entry in it; and

(d) produce the stock account when required to do so by the officer, and...

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