Cap. 41 Art. 57Giving of bond to cover removal of spirits from distillery to warehouse.

(1) Before the said spirits are delivered for removal, the person requiring the removal must give a bond, with or without a surety, as the Comptroller may direct, in a sum equal at least to the duty payable on the spirits to be so removed at the rate chargeable on spirits taken out of bond for consumption, for their due conveyance to and warehousing at the place of destination within such time as the Comptroller may fix, and such bond shall not be discharged unless such spirits are duly warehoused at the place of destination within the time allowed for their removal or are otherwise accounted for to the satisfaction of the Comptroller, as the case may be, and until the full duty payable on any deficiency of such spirits not so accounted for is paid.

(2) Nevertheless any person desiring to obtain power for the removal, from time to time, of spirits from the distillery to a spirit warehouse may enter into a general bond, with such sureties, in such amount and under such conditions as the Comptroller may approve, for the due conveyance of the spirits to and their warehousing at the place of destination within such time or times as the Comptroller may direct. exportation without payment of duty.

(2) The notice must be delivered to the proper officer before the time when the spirits are to be removed, and must specify the number of packages intended to be shipped, the total number of litres and the average strength of the spirits contained in such packages, in order that such particulars may be verified by the record of the spirits bonded, the time and place of the intended shipment, and the name, description and destination of the vessel.

(3) The bond given by the owner or distiller must be conditioned that the spirits specified in the notice given from time to time shall be conveyed direct to the quay or place where the vessel is lying, and shall be put on board the vessel specified in the notice: Provided that the Comptroller may authorize the shipment of the spirits on another vessel bound for the same or any other destination than that specified in the notice.

(4) The bond shall remain in full force and effect until a landing certificate, signed by an officer of port, or of the customs at the port of destination, to the effect that the spirits shipped for exportation have been duly landed at that port, is produced to the Comptroller or until the Comptroller is satisfied that it is, from some unavoidable cause, impossible to produce such certificate.

(5) The proper officer may place any prescribed mark or seal, or other fastening on any package removed for exportation.

(6) The spirits must be sent by the distiller or their owner to the quay or place where the vessel is lying, and delivered with the permit or certificate, to the custody of the authorized officer of customs there.

(7) If the spirits or any part thereof cannot be placed on board the vessel before five o’clock in the afternoon, it shall be lawful for the officer of customs either to direct the spirits to be taken to and placed in a spirit warehouse, or to put some proper person in charge of the spirits, at the cost of the distiller or owner thereof, during the night or until the spirits are placed on board the vessel. Every person who refuses or neglects to comply with any such direction shall be liable to a fine (multa) not exceeding twenty-three euros and twenty-nine cents (23.29).

(8) The officers of customs may, at any time, examine the spirits and take an account thereof.

(9) On shipment of the spirits, the officer of customs shall certify on the back of the permit or certificate the date of the shipment, the name of the vessel, and, if an account of the spirits has been taken, the quantity thereof, computed at 57° Gay Lussac, and shall thereafter send the permit to the Comptroller. House, deliver to the Comptroller a manifest specifying the number of packages said to contain such spirits and the gross quantity thereof on board.

(2) The manifest shall be in such form as the Comptroller may, from time to time, prescribe, and shall be signed by the master or the agent, as the case may be, who shall also declare that the particulars stated in the manifest are to the best of his knowledge correct.

(3) If such manifest or declaration is false in any material particular, the person signing the manifest or making the declaration shall be liable to a fine (multa) not exceeding one hundred and sixteen euros and forty-seven cents (116.47).