Rechtsbibliothek und Fallanalyse · Österreich · Belgien · Europäische Union
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Cap. 41 · cap/41 (Cap. 41)

Cap. 41 Art. 53General provisions relating to permits and certificates.

PART VI

In KraftAmtlicher Text

(1) Permits for the removal of spirits shall be issued only by an officer of customs.

(2) A certificate may be issued by a dealer for the removal of spirits from his duty-paid stock.

(3) No spirits may be sent out or delivered from a distiller’s spirit store unless accompanied by a permit.

(4) No spirits may be removed from a spirit warehouse unless accompanied by a permit.

(5) No spirits may be received into the stock of any dealer or retailer without a permit or certificate.

(6) Subject to the provisions of article 51, no spirits may be sold, sent out, delivered, or removed from the stock of a dealer unless accompanied by a certificate.

(7) All spirits found to have been sent out, delivered or removed, or in course of being sent out, delivered or removed, in contravention of this or any other article, together with all horses, or other animals, and vehicles made use of in conveying the same, shall be liable to be forfeited, and every person concerned in the sending out, delivering or removal of such spirits, or in whose possession the same are found, shall be liable to a fine (multa) not exceeding five hundred and eighty-two euros and thirty-four cents (582.34).

(8) If any question arises as to the accuracy of the description of spirits in a permit or certificate, the proof that the spirits correspond to the description shall lie on the owner or claimant of the spirits. divisions.

(2) A certificate shall be issued by a distiller or dealer or by some person authorized by him in writing.

(3) A permit or certificate shall be issued for such limited time as may suffice to convey the spirits to their destination.

(4) A permit or certificate and its counterfoil shall contain the following particulars:

(a) the quantity, both in bulk and litres at 57° Gay Lussac, denomination and strength of the spirits sent out or delivered;

(b) the number of packages in which the spirits are contained;

(c) the day and hour of sending out or delivery;

(d) the name of the person by whom, and of the place from which the spirits are sent or delivered;

(e) the name of the person to whom and of the place to which the spirits are to be sent or delivered; and

(f) the mode of conveyance, and, if by water, the name and description of the vessel and the name of the master thereof.

(5) The officer receiving the certificate and spirits shall give a receipt for the same in the prescribed form.

(6) Certificates shall be used in the order in which they are numbered.

Änderungsgeschichte
  • Amended by L.N. 407 of 2007