Law library and case analysis · Austria · Belgium · European Union
LAWxPERT Sign in Free account

Cap. 382 · Excise Duty Act (Cap. 382)

Cap. 382 Art. 12Marking of storage tanks and vessels and of excisable goods.

In forceOfficial text

(1) Any tanks, receptacles or other containers used in a authorised tax warehouse for the production or storage of excisable goods shall conform with any specifications as may be prescribed or as may be approved for the purpose by the Commissioner.

(2) The Minister may make regulations for the colouring and for the marking of excisable goods for the purpose of ensuring the correct and straightforward application of the provisions of this Act and of preventing any evasion, avoidance or abuse.