Cap. 382 Art. 7AWater-pipe tobacco.

(1) No water-pipe tobacco (also known as shisha tobacco) shall be imported for the purpose of sale, stored for the purpose of sale, prepared for sale, offered for sale or offered for free unless it is imported, stored, prepared for sale, offered for sale or offered for free by a registered consignor, registered consignee or authorised tax warehouse keeper:

Provided that a person who shows that he purchased water-pipe tobacco from a registered consignor, registered consignee or authorised tax warehouse keeper shall be deemed not to have violated this obligation.

(2) No water-pipe tobacco (also known as shisha tobacco) shall be offered on the market unless the packet, box or container that encloses the water-pipe tobacco immediately inside it, has been sealed with a band or excise stamp affixed as indicated by the Commissioner, in such a way that destruction of the band or excise stamp is ensured when the packet, box or container is opened.

(3) No water-pipe tobacco (also known as shisha tobacco) shall be stored for the purpose of sale, prepared for the purpose of sale, offered for the purpose for sale or offered for free unless it is in its packet, box or container with the band or excise stamp still affixed to it, or within the water-pipe itself.

(4) Those bands or excise stamps shall be issued by the Commissioner against payment, as may be prescribed by regulations issued under the Act, on application made to him by the authorised tax warehouse keeper of water-pipe tobacco.

(5) The bands or excise stamps shall be supplied at the Custom House or at any other place to be appointed by the Minister by means of a notice in the Gazette.

(6) The band or excise stamp shall be affixed to the container not later than five (5) days from when it was purchased, except in the case where the band or excise stamp should be affixed by the authorised tax warehouse keeper.

(7) (a) A registered consignor or registered consignee who fails to affix the band or excise stamp within five (5) days from when it is purchased, except for an authorised tax warehouse keeper, shall, on conviction, be liable to a fine (multa) of one-hundred euro (€100) and the Court shall also order the forfeiture of the bands or excise stamps that have not been affixed within the given time. In addition to this, the forfeiture of the water-pipe tobacco itself shall also take place according to the law, as applicable.

(b) In the case of an irregularity mentioned in paragraph (a), the Commissioner, while he forfeits the bands or excise stamps not affixed within the given time, may, if the offender admits, refrain from instituting proceedings in terms of this Act and impose a penalty equivalent to one-hundred euro (€100). In addition to this, the forfeiture of the water-pipe tobacco itself shall also take place according to law, as applicable.

(8) (a) Every authorised tax warehouse keeper who takes out of the authorised tax warehouse water-pipe tobacco on which a band or excise stamp was not affixed according to law, shall, on conviction, be liable to a fine (multa) of one-hundred euro (€100) and the Court shall also order the forfeiture of the bands or excise stamps that had to be affixed to those goods. In addition to this, the forfeiture of the water-pipe tobacco itself shall also take place according to law, as applicable.

(b) In the case of an irregularity mentioned in paragraph (a), the Commissioner, while he forfeits the bands or excise stamps that had to be affixed to the water-pipe tobacco, may, if the offender admits, refrain from instituting proceedings in terms of this Act and impose a penalty equivalent to one-hundred euro (€100). In addition to this, the forfeiture of the water-pipe tobacco itself shall also take place according to law, as applicable.

(9) (a) Any person, with the exception of persons who are authorised, who has in his possession excise stamps shall be liable on conviction to a fine (multa) of three hundred euro (€300) and the court shall order the forfeiture of those excise stamps. In addition, the forfeiture of the water-pipe tobacco itself shall also be carried out according to law, as applicable.

(b) In the case of an irregularity mentioned in paragraph (a), the Commissioner, while forfeiting excise stamps not affixed within the stipulated time may, if the offender admits, refrain from instituting proceedings in terms of this Act and impose a penalty equivalent to two hundred and fifty euro (€250). In addition to this, the forfeiture of the water-pipe tobacco itself shall also be carried out according to law, as applicable.

(10) (a) Any quantity whatsoever of water-pipe tobacco which is found in the possession of any person in breach of the provisions of these regulations, shall be withheld and the provisions of article 27 et seq of the Act shall apply and this without prejudice to any other penalty provided for in accordance with the Act or any other law.

(b) Any excise stamp which was not affixed within the prescribed term according to law as applicable and which is in possession of any person in contravention with these regulations, shall be withheld and the provisions of article 27 of the Act et seq shall apply and this without prejudice to any other penalty provided for in accordance with the Act or any other law.