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Beer Act 1989

Commencement: 2 July 1990

REPUBLIC OF VANUATU

Assent: 27/12/89
Commencement: 2/7/90

THE BEER ACT
No. 53 OF 1989

Arrangement of Sections

PART 1 - PRELIMINARY

1. Interpretation
2. Appointment of Collector.

PART 2 - LICENCES

3. Unlawful to brew without a licence.
4. Application for and grant of a licence.
5. Suspension or revocation of licence.
6. Appeals.

PART 3 - GENERAL PROVISIONS AS TO LICENSEES

7. Unlawful to alter structure of brewery without permission.
8. Restrictions as to sale of beer by licensee.
9. Adulteration of beer.

PART 4 - IMPOSITION, PAYMENT AND COLLECTION OF BEER DUTY

10. Rates of beer duty.
11. Payment of beer duty.
12. Beer duty a debt to Government.
13. Credit for beer duty already paid.
14. Returns by licensees.
15. Assessment of beer duty.
16. Assessment presumed to be correct.
17. Brewing may be prohibited on non-payment of beer duty.

PART 5 - SECURITIES

18. Security.

PART 6 - REFUNDS, REMISSIONS AND DRAWBACK OF BEER DUTY

19. Recovery and refund of beer duty paid in error.
20. Refund of beer duty on spoilt beer.
21. Drawback on beer exported.

PART 7 - POWERS OF OFFICERS

22. Power to question persons, etc.
23. Impounding of documents.
24. Power of officer to enter breweries.
25. Taking of samples.

PART 8 - OFFENCES AND PENALTIES

26. Defrauding the revenue.
27. Offences cinder section 3.
28. False declarations.
29. Offence by corporations.
30. Production of false documents.
31. Obstruction of officers.
32. General penalty.

PART 9 - MISCELLANEOUS

33. Keeping of business records.
34. Service of notices.
35. Form of declarations.
36. Regulations.
37. Commencement.

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REPUBLIC OF VANUATU

THE BEER ACT
No. 53 OF 1989

Act to regulate the brewing and manufactures of beer, and to provide for the duty on beer and for connected purposed.

BE IT ENACTED by the President and Parliament as follows:-

PART I - PRELIMINARY

INTERPRETATION

1. In this Act, unless the context otherwise requires -

"beer" means the product of alcoholic fermentation of liquid that is derived from a mash of malted grain or hops or any extract thereof, or other harmless vegetable bitters and includes all other malt liquor or fermented beverages made in imitation of beer or malt liquor and which on analysis are found to contain 1.7 or more but not exceeding 5 per cent volume of alcohol;

"beer duty" means the duty chargeable: under this Act;

"brewery" means any place where beer is brewed for sale together with such adjoined land as may be specified in a licence granted under this Act, and includes -

(a) all buildings in that place or on that land;

(b) any depot, warehouse or bottling store situated outside the brewery which the Minister approves as forming part of the brewery;

"Collector" means the Collector appointed under, section 2;

"licensee" means any person to whom a licence is granted under the provisions of this Act;

"Minister" means the Minister for the time being responsible for customs and taxes;

"officer" means the Collector or any officer authorised by the Collector to carry out or undertake the duties or responsibilities for the purposes of this Act;

"records" means all papers, books, registers, discs, films, tapes, sound tracks, or other devices or things in or on which information is recorded or stored.

APPOINTMENT OF COLLECTOR

2. (1) The Minister may appoint in writing a public servant to be the Collector for the purposes of this Act.

(2) Any thing required or permitted by this Act t be done by Collector may be done by any public servant who is authorized either specially or generally, in that behalf in writing by the Collector.

PART 2 - LICENCES

UNLAWFUL TO BREW WITHOUT A LICENCE

3. (1) No person shall brew or carry on the trade or business of a brewer except under the authority of a licence granted in accordance with section 4.

(2) Subject to this Act, every person who unlawfully brews or is otherwise concerned in unlawfully, brewing beer for sale commits an offence against this Act.

APPLICATION FOR AND GRANT OF A LICENCE

4. (1) Every application for the grant of a licence shall be made in writing in the prescribed Form to the Collector and shall be accompanied by the prescribed fee with the particulars, of the premises in which the brewery is situated or is proposed to be situated and of the plant for manufacturing beer.

(2) The Collector may approve, or refuse such application or request the applicant to provide such additional information as he may require.

(3) Before the grant of a licence the Collector shall satisfy himself that the applicant is a fit and proper person to be granted a licence on the grounds that he is of good character and reputation.

(4) The Collector may on payment of the prescribed fee and if he is satisfied that in all circumstances the Licence shall be granted, grant a licence to the applicant.

(5) The licence shall be in the prescribed form and shall be valid for one year and shall be renewable on application to the Collector, on payment of the prescribed fee.

(6) Where a brewery is carried on by two or more persons in partnership only one licence is necessary.

SUSPENSION OR REVOCATION OF LICENCE

5. (1) Where the licensee has been convicted of an offence under this Act, any regulation made under this Act or on a breach of a condition of a licence, the Collector may revoke or suspend the licence.

(2) Where the licence is suspended under subsection (1), the suspension shall be for such period not exceeding 12 months.

APPEALS

6. Any person aggrieved by the suspension or revocation of, or the refusal to grant, a licence by the Collector under this Act, may within fourteen days of being notified of such suspension, revocation or refusal, appeal in writing to the Minister, and the Minister's decision thereon shall be final and shall not be questioned in any proceedings whatsoever.

PART 3 - GENERAL PROVISIONS AS TO LICENSEES

UNLAWFUL TO ALTER STRUCTURE OF BREWERY WITHOUT PERMISSION

7. Where any premises or plant mentioned in an application for a licence (for the purpose of using the same for the manufacture of beer) has been approved, no alteration, rebuilding or adding to such premises or plant shall be carried out without the permission of the Collector and any person who alters, rebuilds or adds to such premises or plant without the permission of the Collector, which permission shall be in writing, is guilty of an offence and shall be liable on conviction to a fine not exceeding 500,000 vatu or to imprisonment for a term not exceeding 12 months.

RESTRICTIONS AS TO SALE OF BEER BY LICENSEE

8. (1) A licensee shall not sell or deliver any beer -

(a) on any day specified by order of the Minister prohibiting the sale of beer by the licensee;

(b) every work day from 9 o'clock in the evening to 7.30 the following morning; provided that beer may be sold or delivered on Saturdays from 7.30 in the morning to 11.30 in the morning of the same Saturday.

(2) Any licensee, who either by himself or by his authorized agent, sells or delivers any beer contrary to this section commits an offence against this Act.

ADULTERATION OF BEER

9. No person shall alter the alcoholic strength or quantity of or add any matter or thing; to, any beer before the same is delivered for consumption or after the liability for duty on such beer has arisen.

PART 4 - IMPOSITION, PAYMENT AND COLLECTION OF BEER DUTY

RATES OF DUTY

10. (1) There shall be charged and levied on all beer manufactured by a licensee a beer duty at the rates specified in the schedule to this Act and shall be paid to the Collector.

(2) Where any beer is consumed before delivery from a brewery the beer duty shall be charged and levied in respect of such beer consumed in the same manner as if the beer had been delivered on the date it was consumed.

PAYMENT OF DUTY

11. (1) Subject to subsection (2), the beer duty payable on beer shall become due immediately on the beer being charged by the Collector.

(2) The Collector may cause the charge to be made up at the end of each month in respect of all beer brewed during that month.

(3) Where the beer duty remains unpaid by the due date there shall be imposed:

(a) additional beer duty of 10 percent of the amount of beer duty unpaid by the date;

(b) additional beer duty of 2 percent of the amount of beer duty including additional beer duty unpaid at the end of the period of 1 month after the due date; and

(c) additional beer duty of 2% percent of the amount of beer duty including additional beer duty unpaid at the end of each succeeding period of one month.

BEER DUTY A DEBT TO GOVERNMENT

12. (1) The correct amount of any beer duty payable in respect of any beer brewed in Vanuatu for sale shall, from the time when they should have been paid, constitute a debt due to the Government by the licensee or any person who becomes the owner or entitled to the possession of or beneficially interested in the beer, before the debt is fully paid, and shall be recoverable in court in the name of the Collector.

(2) Such debt shall be owing by the licensee and by every person who at any time before the debt is fully paid is or becomes the owner of or entitled to the possession of or beneficially interested in the beer and all such persons shall be jointly and severally liable for the payment of the beer duty.

(3) The right to recover beer duty as a debt due to the Government shall not be subject to the control of Customs, or that a bond or other security has been given, for the payment of beer duty in due course under this Act or that a deficient assessment has been made.

CREDIT FOR BEER DUTY ALREADY PAID

13. A licensee shall, in any return under section 14 of this Act, be entitled to deduct from the beer duty payable by him for the period to which the return relates to the amount of any beer duty paid or payable by him on any beer returned to the brewery.

RETURNS BY LICENSEES

14. (1) Every licensee shall furnish to the Collector within 21 days after the end of each calendar month, a return in such form and containing, such particulars as may be prescribed of the beer brewed and, delivered from the brewery in respect of that month.

(2) Any licensee who fails to furnish a return under subsection (1) is guilty of an offence and is liable to a fine not exceeding 500,000 vatu and if the failure continues to a further fine of 10,000 vatu for each day on which the failure so continues.

ASSESSMENT OF BEER DUTY

15. (1) The returns required by section 14 of this Act may be accepted by the Collector as sufficient proof of the matters therein contained and beer duty may be assessed by the Collector accordingly.

(2) If the Collector has reason to believe or suspect that the amount of beer duty shown in any return as aforesaid as payable on any beer is less than the amount payable under this Act, he may assess the beer duty at such greater amount as he thinks proper.

ASSESSMENT PRESUMED TO BE CORRECT

16. Every assessment made by the Collector under this Act shall be payable accordingly unless in proceedings taken under this Act for recovery of beer duty a different amount is proved to be the beer duty payable on the beer or it is proved that no beer duty is payable.

BREWING MAY BE PROHIBITED ON NON-PAYMENT OF DUTY

17. (1) Every licensee who fails to pay any beer duty payable under this Act may, by notice of the Collector, be prohibited from further brewing of beer.

(2) Any licensee who brews beer in contravention of a prohibition under subsection (1), shall be deemed to have brewed beer without a licence.

PART 5 - SECURITIES

SECURITY

18. Before any licence shall be issued, the applicant shall enter into a bond with the Collector in such amount and with such sureties as the Collector may approve, for rendering to him every three months a true and faithful account of the quantity of beer manufactured by the licensee (or his agent or partner) and for the payment to the Collector of all duties which may become due and payable in respect of beer Such bond shall be taken annually by the Collector.

PART 6 - REFUNDS, REMISSIONS AND DRAWBACK OF BEER DUTY

RECOVERY AND REFUND OF BEER DUTY PAID IN ERROR

19. (1) Where any beer duty has been levied and paid and repayment of such beer duty or of any portion of such beer duty, is claimed on the ground that the beer duty was levied or paid through inadvertence or from other error, no repayment of such beer duty, or of any portion thereof, shall be made by the Collector when such claim is made after one year from the date of payment.

(2) All money refunded in error shall constitute a debt due to the Government, and shall be recoverable in court in the name of the Collector within 3 years from the date of the refund or at anytime if the refund has been obtained by fraud.

(3) If the Collector is satisfied that any beer duty paid has been paid in error, he may refund the beer duty paid at any time within one year or at any later time on an application made within one year.

REFUND ON DUTY ON SPOILT BEER

20. Where the Collector is satisfied that any beer delivered from any brewery has through accident or misfortune without the wilful act or negligence of the licensee been spoiled before delivery from the brewery the Collector may cause any such beer to be destroyed or otherwise dealt with and he may refund or remit any beer duty paid or payable on such beer.

DRAWBACK ON BEER EXPORTED

21. (1) Where any beer, brewed in Vanuatu, has been exported from Vanuatu to any foreign port, or as ship's stores, an amount not exceeding the beer duty payable in respect of such beer under this Act may, be repaid as drawback, subject to such conditions as may be prescribed.

(2) No payment of drawback shall be made until the aircraft or ship has left Vanuatu.

PART 7 - POWERS OF OFFICERS

POWER TO QUESTION PERSONS, ETC.

22. (1) Any person brewing or concerned with the brewing of beer for sale, shall answer such questions as the Collector may put to him with respect to the particulars shown in any document delivered to the Collector by any such person in accordance with this Act.

(2) The Collector may for the purposes of verifying any particulars in any document referred to in subsection (1), by notice under his hand, require any person (including any officer employed in or in connection with any Government Department) -

(a) to furnish in writing any information and produce for inspection any record to the Collector or any officer being information or records which the Collector considers necessary or relevant to the particulars in question under subsection (1); or

(b) to allow the Collector or any officer to make copies of or extracts from those records; or

(c) to appear before the Collector or other specified officer and to answer all questions put to him concerning those records.

(3) Any person who -

(a) on being questioned fails or refuses to answer any question put to him or to answer any such question in writing as may be required by the Collector or officer or intentionally answers any such question incorrectly in any material particular; or

(b) fails or refuses to comply with any notice under subsection (2) of this section,

is guilty of an offence against this Act.

IMPOUNDING OF DOCUMENTS

23. The Collector may impound or retain any records presented in connection with any document required to be produced under this Act or regulations made under this Act, and the person otherwise entitled to such records shall on his application be given in lieu of such records a copy of the record duly certified by the Collector, and the certified copy shall be admissible in evidence at any trial to the same extent, and in the same manner as the original.

POWER OF OFFICER TO ENTER BREWERIES

24. The Collector or any officer may, at any reasonable time, enter any brewery and have free access to every part of the brewery and may remain therein as long as he deems necessary for the purpose of inspecting such brewery and may take account of all materials received or used therein and may gauge or otherwise ascertain the capacity or contents of every vessel used or intended for use in such brewery.

TAKING OF SAMPLES

25. (1) The Collector or any officer may at any reasonable time take a sample of any wort or beer free of charge in the prescribed manner for the purpose of ascertaining the specific gravity or alcoholic content.

(2) Any sample taken under subsection (1) shall be divided into three approximately equal parts which shall be sealed and one part shall be handed to the Licensee, one part shall be retained by the Collector and one part shall be referred by the Collector to an approved laboratory for analysis and report.

(3) The report of the said laboratory shall be proof of the correct specific gravity and alcoholic strength unless the contrary is proved.

PART 8 - OFFENCES AND PENALTIES

DEFRAUDING THE REVENUE

26. Any person who, -

(a) intentionally evades or enables, any other person to evade the payment of any beer duty payable under this Act;

(b) by false pretences, obtains or enables any other person to obtain any money by way of drawback or refund of any beer duty payable under this Act;

(c) in any other manner whatsoever in relation to any beer duty or who conspires with any other person, whether that person is in Vanuatu or not, so as to evade the payment of any beer duty payable under this Act;

is guilty of an offence against this Act and shall be liable to a fine not exceeding 1 million vatu or to imprisonment for a term not exceeding 5 years.

OFFENCES UNDER SECTION 3

27. Every person guilty of an offence under subsection (2) of section 3 shall be liable on conviction to a fine not exceeding 1 million vatu or to imprisonment for a term not exceeding 5 years.

FALSE DECLARATIONS

28. Any person who knowingly makes a false declaration for the purpose of obtaining a refund of duty on beer paid or evades the duty on beer brewed for sale is guilty of an offence against this Act and shall be liable to a fine not exceeding 500,000 vatu.

OFFENCE BY CORPORATIONS

29. Where any offence, against this Act has been committed by a corporate body of persons, every person who at that time of the commission of the offence was a director, general manager, secretary, or other similar officer, of such body corporate or was acting, or purporting to act, in any such capacity, shall also be guilty of such offence unless he proves that such offence was committed without his consent or knowledge and that he exercised all such diligence to prevent the commission of the offence as he ought to have exercised having regard to the nature of his functions in such capacity and in all the circumstances.

PRODUCTION OF FALSE DOCUMENTS

30. Any person who knowingly produces or delivers to the Collector any document as genuine that is not genuine or is untrue or incorrect in any material particular, is guilty of an offence and liable to a fine not exceeding 500,000 vatu.

OBSTRUCTION OF OFFICERS

31. Any person who by himself, or by any person in his employment, obstructs, hinders or molest the Collector or an officer in the execution of his duties and functions, is guilty of an offence against this Act and shall be liable to a fine of 100,000 vatu.

GENERAL PENALTY

32. Any person who is guilty of an offence against this Act for which no penalty is provided shall be liable on conviction to a fine not exceeding 500,000 vatu.

PART 9 - MISCELLANEOUS

KEEPING OF BUSINESS RECORDS

33. (1) Subject to subsection (2) of this section, every licensee shall keep sufficient records to the satisfaction of the Collector, and shall retain all such records for a period of at least seven years after the completion of the transactions, acts or operations to which the records relate.

(2) The retention of any records is not required -

(a) in respect of such records which the Collector has given notice that retention is not required;

(b) of a company that has been wound up and finally dissolved.

(3) Every licensee who fails to keep records in accordance with this section is guilty of an offence and shall be liable to a fine not exceeding 100,000 vatu.

SERVICE OF NOTICES

34. (1) This section shall have effect in relation to any notice or other document required or authorized by or under this Act to be given to or served on any person.

(2) Any such document may be given to or served on the person in question -

(a) by delivering it to him; or

(b) by sending it to him at his usual or last known place of abode or business; or

(c) by delivering it to any other person authorized to act on behalf of that person; or

by sending it to that other person by post addressed to him at his usual or last known place of abode or business.

(3) Any such document may, in the case of a body corporate or a partnership, be given to or served on the secretary or clerk of that body or partnership.

(4) Any notice or document sent by post to any person shall be deemed to have been received by such person when in the normal course of post it would have been delivered.

FORM OF DECLARATIONS

35. (1) Any declaration required or authorized by or under this Act, shall be made in the prescribed form.

(2) Declarations shall be made before the Collector or any other officer as may be prescribed.

REGULATIONS

36. (1) The Minister may make regulations generally for the purpose of carrying out or giving effect to the provisions of this Act and in particular such regulations may provide for -

(a) matters for any of the purposes of this Act;

(b) matters in respect of which fees and charges are to be payable under this Act or under the regulations and the amount of the fees and charges and the persons liable to pay them;

(c) keeping, maintenance, alteration, use and inspection of any building, plant, equipment, apparatus, tank, containers or materials in a brewery;

(d) procedures to be followed in any brewing process and in bottling, packing, repacking, storage, removal, conveyance or delivery of beer;

(e) the making of entries, returns and declarations for any of the purposes of this Act or of the regulations;

(f) the conditions and restrictions under which the provision applicable to refunds and remissions of beer duty apply for the purposes of this Act;

(g) such matters as are contemplated by, or necessary for giving full effect to the purposes of this Act and for its due administration.

(2) Such regulations, may provide that any breach thereof shall be punishable by a fine not exceeding 100,000 vatu.

COMMENCEMENT

37. This Act shall come into force on such date as the Minister shall appoint by order published in the Gazette.

SCHEDULE 1

Rates of duty on beer brewed for sale:

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