Cap. 382 Art. 9Production, processing and holding of excisable goods.

(1) The Commissioner shall determine the rules concerning the production, processing, holding and storage of products subject to excise duty, subject to the provisions of the relative regulations.

(2) Production, processing, holding and storage of products subject to excise duty, where the latter has not been paid, shall take place in a authorised tax warehouse.

(3) (a) The opening and operation of authorised tax warehouses shall be subject to authorization from the Commissioner.

(b) Applications for the registration of authorised tax warehouses shall be made to the Commissioner in such manner, and shall contain such information and be accompanied by such documents, plans and certificates, as may be prescribed.

(c) A certificate of registration shall be issued in such circumstances and in such a manner, and shall be valid for such period and subject to such conditions, as may be prescribed.

(d) A separate registration shall be required in respect of each authorised tax warehouse.

(4) Subject to any regulations made under this Act, sub-article (2) shall not apply to production of excisable goods produced merely by reason of:

(a) operations during which small and negligible quantities of excisable goods as may be prescribed, are obtained incidentally;

(b) production of home made beer, wine and other fermented beverages not produced for commercial purposes; and

(c) such other operations as may be prescribed.