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Amendment of Customs & Excise Rules: New Rule 20.24 on fermented beverages

Amendment of Customs & Excise Rules: New Rule 20.24 to regulate the movement of fermented beverages
This amendment affects manufacturers of fermented beverages classified in Tariff Heading 22.06. Members should note that comment must be submitted by 1 June 2016.
By the insertion after Rule 20.23 of the following heading and rule:
Removal of bulk other fermented beverages
20.24 (a) A licensee of a customs and excise warehouse or special customs and
excise warehouse in which other fermented beverages of tariff heading 22.06 are manufactured, may only remove, or permit the removal of, other fermented beverages in bulk –
(i) to the licensee of another such warehouse;
(ii) to the licensee of a VMP warehouse contemplated in the rules numbered 19A3 for the primary production of spirits;
(iii) to the licensee of a special customs and excise storage warehouse licensed for the storage of other fermented beverages for export; or
(iv) for direct export from that warehouse.
(b) For the purposes of paragraph (a), “other fermented beverages in bulk”
means other fermented beverages not in packaging for sale by retail.