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Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter IV : Customs and Excise Warehouses: Storage and Goods in Customs and Excise Warehouses

Rules for Section 36 of the Act

Additional provisions regarding the manufacture of beer

 

36.01

(a) At least 24 hours before any brew is begun, the manufacturer shall record the day and hour of brewing, together with the date of making the entry, and at least 2 hours before commencing to mash he shall record the quantity and kind of materials to be used. The manufacturer shall also record the quantity of worts collected and the relative density of the worts before fermentation, the numbers and description of the vessels in which the worts were collected, and the time when the entry is made. Such entry shall be made not later than 1 hour after the collecting has been completed. The manufacturer shall record the aforementioned particulars in a brewing book, in the approved form, within 48 hours after the brew has been collected.
(b) If worts of different brews are mixed at any stage of manufacture, the manufacturer shall record in the brewing book (within 1 hour of such mixing), the relative quantities, relative density before fermentation and such other particulars as the Controller may require in respect of the different quantities so mixed and also the quantity and relative density before fermentation of the mixed worts.
(c) Sugar solutions shall not exceed 1 150 degrees relative density. Pure caramel used for colouring purposes and sugar solutions shall be prepared, recorded and used in a manner approved by the Controller.
(d) If at any time after fermentation has commenced in any worts so that the original relative density cannot be ascertained by the prescribed sacchorometer, the original relative density thereof is required to be ascertained, such relative density shall be ascertained in the following manner—
(i) from a sample taken from any part of such worts, a definite quantity at 15,6 degrees Celsius shall be distilled;
(ii) the distillate and residue shall each be made up with distilled water to the total quantity before distillation and the relative density of each shall be ascertained; and
(iii) the number of degrees by which the relative density of the distillate is less than the relative density of distilled water shall be deemed the spirit indication of the distillate.
(e) The provisions of rule 32.01 apply mutatis mutandis to the determination of the alcoholic strength by volume of beer, provided the use of an alcohol hydrometer is accompanied by a formula that is supported by a documented testing process to show the formula produces accurate results.

[Rule 36.01(e) inserted by section 4 of Notice No. R.638, GG43399, dated 5 June 2020]

 

36.02 The manufacturer shall keep a brewing book in the form approved by the Controller, in his customs and excise manufacturing warehouse where it shall at all times be available to the Controller and ready for inspection. Such brewing book shall reflect the day and hour of brewing, the quantity and kind of materials used, the quantity of beer manufactured and such other particulars as the Controller may require.

 

36.03 In the manufacture or preparation of beer for sale, a manufacturer shall not use or add any saccharin, sucramine or sugarol, or any of the compounds of saccharin, sucramine or sugarol respectively, or any other substance (except sugar) that shows a positive reaction to the chemical tests for saccharin.

 

36.04 Invoices reflecting the names of the licensee and consignee, quantity, date, trade name, type of packaging and such other particulars as the Controller may require, shall be completed by every manufacturer to cover all beer removed from any customs and excise manufacturing warehouse, and copies of such invoices shall at all times be available for inspection by the Controller. Consignment notes, shipping documents and such other documents and returns as the Controller may require, shall also be made available to him on demand.

 

36.05

(a) In the case of any removal of beer ex warehouse for payment of duty, the relative invoice referred to in rule 36.04 shall, for the purposes of rule 20.11 be deemed to be a certificate for removal of excisable/specified goods, but copies of such invoices shall not be deposited in the entry box unless required in writing by the Controller on the date or for the period mentioned in rule 20.14. The quantities of beer so removed shall, however, be declared monthly on a bill of entry in terms of the provisions of rule 20.13.
(b) For the purposes of this rule any quantity of beer shall be such quantity expressed in litre alcohol by volume.

 

36.06 In the case of any removal of beer ex warehouse for any purpose other than payment of duty, the relative invoice referred to in rule 36.04 shall not be accepted as a certificate for removal of excisable/specified goods and such removal shall be subject in all respects to the provisions of rules 20.10 to 20.17.