THE EAST AFRICAN EXCISE REGULATIONS
ARRANGEMENT OF REGULATIONS
Regulation
PART I – PRELIMINARY
1-Citation
PART II – ADMINISTRATION
2-Working days and hours.
3-Application for services outside hours of general attendance.
4-Fees to be paid to revenue.
5-Remuneration to officers.
6-Overtime fees.
7-Division of charge.
PART III – MANUFACTURE OF EXCISABLE GOODS
8-Application for a Licence to manufacture.
9-Transfer of licence.
PART IV – CONTROL OF MANUFACTURE
10-Entry of premises and plant.
11-Brewing book.
12-Declaration of brands of beer.
13-Production accounts.
14-Removal of beer in bulk.
15-Bond Security.
16-Monthly Excise Account.
17-Refund due on Excise Account.
18-Stock Book.
19-Interpretation.
20-Declaration of brands of manufactured tobacco.
21-Categories into which manufactured tobacco may be packed.
22-Conditions affecting containers of manufactured tobacco.
23-Declaration of brands of cigarettes.
24-Packing and offering for sale of cigarettes.
25-Cigarettes for export and subject to rebate.
26-Conditions affecting containers of cigarettes.
27-Operations account.
28-Conditions affecting removal of containers of excisable goods to or from stock room.
29-Contravention of regulations.
30-Packing and marking of wine.
31-Operations account.
32-Fortifications of wine.
33-Mixing wine with imported wine.
34-Contravention of Regulations.
35-Books to be kept by match manufacturer.
36-Packing book for matches.
37-Matches not to be removed.
38-Stock book for matches.
39-Marking of packages containing matches.
40-Provision of secure compartment for matches.
41-Construction of secure compartment for matches.
42-Removal of matches to secure compartment.
43-Stowage and production of matches.
44-Monthly excise account.
45-Marking of excisable goods.
46-Delivery of certain excisable goods from stock room.
PART V – TRANSFER OF EXCISABLE GOODS.
47-Transfer of excisable goods.
PART VI – REMISSION, REBATE AND REFUND.
48-Remission, rebate or refund to privileged persons.
49- Excisable goods destroyed by fire or unavoidable cause.
50-Excisable goods destroyed under supervision.
51-Remission or refund on exportation or shipment as stores.
52-Refund of duty paid in error.
53-Beer spoilt before delivery.
54-Beer spoilt after delivery.
55-Spoilt beer returned by a purchaser.
56-Spoilt beer returned and re-imported after exportation.
57-Inspection of books, etc.
PART VII – EXCISE AGENTS.
58-Application for licence.
59-Fee to be paid and security furnished.
60-Expiry of licenses.
61-Penalty for acting without licence.
62-Suspension, etc., of licenses.
PART VIII – SETTLEMENT OF CASES BY THE COMMISSIONER-GENERAL.
63-Request to Commissioner-General.
PART IX- MISCELLANEOUS.
64-Seizure notice.
65-Samples.
66-Samples may be detained.
67-Notice of sale.
68-Conditions of sale.
69-Surplus proceeds of sale.
70-Application for licence for vehicle.
71-Vessel to be used for conveying goods subject to remission, etc.
72-Forms.
73-Particulars on forms.
74-Incorrect form may not be accepted.
75-Amendment of forms.
76-Fees for services to the public.
77-Penalty.
SCHEDULE.
SUBSIDIARY LEGISLATION
Regulations under section 122
THE EAST AFRICAN EXCISE REGULATIONS
PART I - PRELIMINARY
Citation
- These regulations may be cited as the East African Excise Regulations.
PART II-ADMINISTRATION.
Working days and hours
- (1) The working days of officers shall be all days except Sundays and public holidays.
(2) Subject to paragraph (4) hereof, the hours of general attendance of officers for the service of the public on working days shall be as follows:-
(i)For the receipt of duties and other revenue-
Saturdays..8.00a.m. to 11.00 a.m.
Other days..8.00a.m. to 11.30 a.m. and
2.00p.m. to 3.00 p.m.
(ii)For other business-
Saturdays..8.00a.m. to 12.00 noon
Other days..8.00a.m. to 12.00 noon and
2.00p.m. to 4.00 p.m.
(3) The proper officer may grant applications for the attendance of officers on Sundays and public holidays or before or after the hours of general attendance on any working day.
(4) The Commissioner-General may, by notice exhibited at such place as he may consider most appropriate, vary the hours of general attendance of officers in order to meet the convenience of the licensee or the exigencies of the Excise.
Application for services outside hours of general attendance
- (1) Applications for services of an officer outside the hours of general attendance shall be made in writing by the licensee to the proper officer in the Form No. C.1 prescribed in the East African Customs Regulations, which, unless otherwise allowed by the proper officer in special circumstances, shall be submitted to him at least four hours before the services are required.
(2) Every such application shall set out the nature and probable duration of such services, and shall contain an undertaking to pay all overtime fees which may be incurred unless the proper officer requires that the licensee shall deposit with him a sum sufficient to cover the fees.
Fees to be paid to revenue
- All fees received by the proper officer from the applicant for services rendered by an officer outside the hours of general attendance shall be paid into Excise revenue.
Remuneration to officers
- Officers who have services to licensees outside the hours of general attendance will be remunerated at such a rate and for such hours as the Commissioner-General may direct.
Overtime fees
- Unless the Commissioner-General either generally or in any particular case otherwise allows, the following fees shall be paid by a licensee for the services of officers outside the hours of general attendance-
Rate per hour
Sh. cts.
Subordinate Officers of the Customs Preventive Service..2 00
Other Officers...... 7 50
Provided that –
(a)the time charged for fees shall be calculated to the last completed half -hour;
(b)for attendance on Sundays and public holidays there shall be a minimum charge for the services of any officer equal to three hour’s attendance;
(c)if an officer is required to attend at premises outside the limits of his normal station, the licensee may, in the discretion of the proper officer, be required to provide the necessary transportation, or to pay, in addition to the fees for attendance, such amount for travelling expenses as the proper officer may consider reasonable.
Division of charge
- When the services of an officer are required on account of more than one licensee during the same period of time the charge for the fees due shall be divided pro rata between the licensees concerned.
PART III-MANUFACTURE OF EXCISABLE GOODS
Application for a Licence to manufacture
- (1) Application for a licence to manufacture excisable goods shall be made in the Form No. E.1, in duplicate, to the Commissioner-General, who shall forward the application to the appropriate Licensing Authority.
(2)When the application has been approved by the Licensing Authority, and the Commissioner-General has approved the entry of premises made by the applicant in accordance with regulation 10, the applicant shall-
(a)pay the licence fee of twenty shillings; and
(b)furnish such security as the Commissioner-General may require in the Form No. E.B.1 or Form E.B.3 as appropriate.
(3)The licence shall be in the Form No. E.2.
Transfer of licence
- (1) Any licensee who wishes-
(a)to transfer his licence to any other person;
(b)to transfer his factory to any other place;
(c)to manufacture another class of excisable goods in his factory on his ceasing to manufacture in such factory the class of excisable goods specified in the licence,
shall make application in the Form No. E.3, in duplicate, to the Commissioner-General, who shall forward the application to the appropriate Licensing Authority.
(2) The fee for the transfer of a licensee to any other person shall be twenty shillings.
PART IV-CONTROL OF MANUFACTURE
Entry of Premises and Plant
- (1) When the application for a licence has been approved by the Licensing Authority and the applicant shall furnish the Commissioner-General with-
(a)an entry in the Form No. E.4, in duplicate, in which the applicant shall declare the particulars of his factory required by section 18 (1) of the Act;
(b)a plan, in duplicate, of each building, room or place to which the application for a licence relates and the situation of such building, room or place in relation to other buildings, rooms or places in the vicinity;
(c)specifications and particulars, in duplicate, of each item of plant to be used in the manufacture, preparation for sale, or storage , of materials or excisable goods.
(2) Where the application is for the renewal of a licence and there have not been any alterations in the buildings, rooms, places or items of plant since the issue of the previous licence, such details need not be furnished.
Provisions Relating to the Manufacture of Beer
Brewing book
- The brewing book shall be in the Form No. E.5.
Declaration of brands of beer
- (1) No brewer shall bottle or otherwise pack any beer for sale unless-
(a)he has made a declaration in writing to the Commissioner-General in respect thereof in such form and containing such particulars as the Commissioner-General may require; and
(b)the Commissioner-General has approved the prescribed number of litres per container of beer.
(2) In this regulation-
“container” means any case, carton or other container in which bottled or canned beer is packed or any keg, drum or cask containing beer for subsequent sale;
“prescribed litres” means the litres prescribed in writing to the Commissioner-General.
Production accounts
13. Every brewer shall, at the close of business each day and within fifteen days after the end of every month or, in both cases, within such longer period of time as may be allowed by the proper officer and in such form as the Commissioner-General may require-
(a)prepare an account of the production of beer bottled or packed for sale on that day; and
(b)prepare and submit to the proper officer a monthly production summary in respect of that month.
Removal of beer in bulk
14.No person shall transfer any beer in bulk to another brewery or licensed premises for bottling or filling unless prior notice thereof has been given in the brewing book at least twenty-four hours before such transfer is made. A brewer shall maintain a record of such transfer in such form as the Commissioner-General may require.
Bond security
15. The Commissioner-General may require a brewer to provide security in the Form E.B.4 for the purpose of securing the duty payable on beer being transferred in bulk to another brewery or licensed premises and on which duty has not been paid.
Monthly Excise Account
16. A monthly excise account, in triplicate, in the Form E.10 shall be submitted by the brewer to the proper officer in accordance with section 47 of the Act. A copy of the monthly production account shall accompany the excise account.
Refund due on Excise Account
17. Any refund of duty due to a brewer, after adjusting the monthly excise account by deducting the payment of duty made in accordance with section 47 (2) of the Act shall be made on the Form E.13.
Provisions Relating to the Manufacture of Excisable Goods Other Than Beer
Stock book
18. The stock book referred to in section 31 of the Act for excisable goods other than matches shall be in the Form No. E.6, or such other form as the Commissioner-General may approve, and for matches in the Form No. E.7,
Interpretation
19. In this head of this Part, except where the context otherwise requires-
“container” means any tin, box, or other immediate container in which manufactured tobacco, cigarettes or matches are packed for sale;
“prescribed weight” in relation to manufactured tobacco means the maximum weight specified in any of the categories of manufactured tobacco which are permitted to be packed in a container and offered for sale in accordance with regulation 21;
“licensee” means a licensee other than a brewer.
Declaration of brands of manufactured tobacco
20. A licensee shall not manufacture any tobacco until-
(a)he has made a declaration in writing to the Commissioner-General in respect thereof in such form and containing such particulars as the Commissioner-General may require; and
(b)the Commissioner-General has approved the declaration.
Categories into which manufactured tobacco may be packed
21 (1) No container of tobacco manufactured in the Partner States may be packed or offered for sale unless the weight of the tobacco packed therein falls within one of the following categories-
Category A-Not exceeding 3/8 oz.
Category B-Exceeding 3/8 oz. But not exceeding ¾ oz.
Category C-Exceeding 1 oz. But not exceeding 1 ½ oz.
Category D-Exceeding 1 ¾ oz. But not exceeding 2 oz.
Category E-Exceeding 2 oz. But not exceeding 3 oz.
Category F-Exceeding 3 oz. But not exceeding 4 oz.
Category G-Exceeding 4 oz. But not exceeding 8 oz.
Category H-Exceeding ¾ oz. But not exceeding 1 oz.
Category I-Exceeding 1 ½ oz. But not exceeding 1 ¾ oz.
(2) Notwithstanding paragraph (1), a licensee may, with the prior authority of the Commissioner-General, pack and offer for sale manufactured tobacco which does not comply with the aforesaid provisions if-
(a)the tobacco is intended solely for export; or
(b)the tobacco is subject to any remission, rebate or refund of excise duty in accordance with the provisions of any law for the time being in force in the Partner States.
(3)Manufactured tobacco packed or offered for sale under paragraph (2) shall be so declared in the monthly Excise Account rendered in accordance with regulation 44.
(4)The Authority may by notice in the Gazette amend any of the categories specified in paragraph (1).
Conditions affecting containers of manufactured tobacco
22. No person shall remove, or cause, or allow to be removed, to or from the stockroom, any manufactured tobacco unless-
(a)such tobacco is securely enclosed in an unbroken container; and
(b)the container has printed thereon the name of the manufacturer and the place of manufacture, or such other trade mark or description as will identify the manufacturer of the tobacco packed in such container:
Provided that in the case of tobacco to which regulation 21 (2) applies, such tobacco shall not be removed from the stock room except with the prior authority of the Commissioner-General and subject to such conditions as he may impose.
Declaration of brands of cigarettes
23. A licensee shall not manufacture any cigarettes until-
(a)he has made a declaration in writing to the Commissioner-General in respect thereof in such form and containing such particulars as the Commissioner-General may require; and
(b)the Commissioner-General has approved the declaration and prescribed the weight of the cigarettes:
Provided that, subject to such conditions as he may impose, the Commissioner-General may authorize any licensee to carry out experimental operations.
Packing and offering for sale of cigarettes
24. (1) No container of cigarettes manufactured in the Partner States may be packed or offered for sale unless it contains cigarettes in respect of which a declaration has been made and approved and the weight has been prescribed in accordance with regulation 23.
(2) the cigarettes contained in any one container shall be uniform in size.
Cigarettes for export and subject to rebate
25. Notwithstanding regulation 23 a licensee may with the prior authority of the Commissioner-general pack and offer for sale any cigarettes which are-
(a)intended solely for export; or
(b)subject to any remission, rebate or refund of excise duty in accordance with the provisions of any law for the time being in force in the Partner States,
and such cigarettes shall be so declared in the monthly excise account, rendered in accordance with regulation 44.
Conditions affecting containers of cigarettes
26. No person shall remove, or allow to be removed, to or from a stock room, any cigarettes unless-
(a)such cigarettes are securely enclosed in an unbroken container;
(b)such cigarettes comply with the declaration made in respect thereof in accordance with regulation 23 (a); and
(c)the container has printed thereon the name of the manufacturer and the place of manufacture, or such other trade mark or description as will identify the manufacturer of the cigarettes packed in such container:
Provided that cigarettes, to which regulation 25 applies, shall not be removed from the stock room except with the prior authority of the Commissioner-General and subject to such further conditions as he may impose.
Operations account
27. The operations account which the licensee may be required to keep in accordance with section 33 of the Act shall be in the Form No. E.8 or such other form as the Commissioner-General may approve. Entries in the operations account in respect of manufactured tobacco and cigarettes shall be related to the number of containers of each prescribed weight and any other weight permitted by the Commissioner-General in accordance with regulation 21 (2) or regulation 25.
Conditions affecting removal of containers of excisable goods to or from stock room
28. No person shall remove or cause or allow to be removed, to or from the stock room any container of excisable goods unless the weight or quantity of excisable goods packed therein has been approved by the Commissioner-General.
Contravention of regulations
29. Any person who contravenes any of the provisions of regulations 20 to 28 inclusive shall be guilty of an offence.
Packing and marking of wine
30. (1) No person shall remove, or cause, or allow to be removed, to or from the stock room any wine unless-
(a)such wine is packed in securely closed bottles, or other immediate containers approved by the Commissioner-General, of uniform size;
(b)the bottle or other immediate container has printed on its main label the name of the manufacturer and the place of manufacture.
(2) If any wine contains any imported wine which has been mixed therewith the manufacturer shall declare on the main label of each bottle or other immediate container the quantity of imported wine expressed as a percentage of the total quantity of wine in each bottle or other immediate container.
(3) The quantities of wine to be recorded in the stock book (Form E.6) and other records required to be kept by the manufacturer shall be expressed in litres and fractions thereof and related to the number of bottles and cases or other approved containers.
Operations account
31. (1) Every wine manufacturer shall, if the Commissioner-General by notice in writing so requires, keep an operations account in a form approved by the Commissioner-General and shall enter therein such particulars of his manufacturing operations as may be required.
(2)Every wine manufacturer shall, at the end of each month, and at any other time as may be required by the proper officer, balance such operations account so as to show an analysis of the quantities of wine of various brands manufactured during that month.
Fortifications of wine
32. (1) Only spirits distilled in East Africa may be used by a wine manufacturer for the fortification of wine manufactured by him in his factory and the wine manufacturer shall obtain such spirits direct from the distiller who distilled them.