IMPORTED CROWN CORKS 
(EXCLUDED BEVERAGES) (EXEMPTION FROM DUTY) _g S.L.337.37 1
SUBSIDIARY LEGISLATION 337.37
IMPORTED CROWN CORKS (EXCLUDED 
BEVERAGES) (EXEMPTION FROM DUTY) 
REGULATIONS
28th July, 1981
LEGAL NOTICE 75 of 1981.
Citation. 
(Excluded Beverages) (Exemption from Duty) Regulations.
Interpretation.
Cap. 382.
"excluded beverages" means beverages excluded from the
expression "non-alcoholic beverages" as defined in the Excise Duty
Act;
"authorised importer" means a producer or wholesale bottler of
excluded beverages who has been granted a certificate referred to
in regulation 3 for the purpose of obtaining release from Customs
transit shed or bonded store without payment of the import duty of
two liri sixteen cents per gross chargeable under the Customs
Tariff;
"Comptroller" means the Comptroller of Customs and includes
any person authorised to act for the Comptroller in carrying out
these regulations;
Cap. 337.
"Customs Tariff" means the Customs Tariff enacted as First
Schedule to the Import Duties Act;
"imported" includes withdrawn from bond.
Release subject to 
certificates.
3. No person shall obtain release of any crown corks being
crown corks on which the import duty of two liri sixteen cents per
gross chargeable under the Customs Tariff has not been charged
without previously obtaining from the Comptroller a certificate in
the form prescribed by the Comptroller for such purpose, duly
stamped and signed by the Comptroller or by an officer of the
Customs Department expressly authorised by him to that effect.
Certificates.
side and shall be numbered consecutively.
(2) They shall be printed in three sections and shall be bound
in books each containing one hundred certificates.
(3)  he first section of such certificates shall be retained by the
Comptroller, the second section shall be retained by the authorised
importer and the third section shall be relinquished by the
authorised importer to the Customs Officer releasing the crown
corks.
Conditions for 
issue of 
certificates.
5. The person requesting the issue of a certificate mentioned
in regulation 3 shall satisfy the Comptroller that he is a producer or
wholesale bottler of excluded beverages.
2 _g S.L.337.37
IMPORTED CROWN CORKS 
(EXCLUDED BEVERAGES) (EXEMPTION FROM DUTY)
Samples to be 
submitted by 
applicant.
6. (1) The person requesting the issue of a certificate
mentioned in regulation 3 shall submit for the approval of the
Comptroller samples of the crown corks whereof he wishes to
obtain release from Customs transit shed or bonded store without
payment of the import duty of two pounds sixteen cents per gross
chargeable under the Customs Tariff and such samples shall be
retained by the Comptroller.
(2) The authorised importer shall be entitled to obtain release
under a certificate only of such crown corks as will be identical in
all respects, including design and colour of the samples approved
by the Comptroller for the purpose of such certificate.
Validity of 
certificates.
7. Certificates shall be valid for a period of one month from
the date of issue.
Safeguards.
Cap. 37.
8. (1) Where the quantity of crown corks released to an
authorised importer exceeds his estimated requirements for three
months the crown corks shall on release be conveyed under the
supervision of an officer of Customs from the Customs shed or
bonded store to such bonded warehouse or place of security to be
provided by the authorised importer as may be approved under
article 27 of the Customs Ordinance.
(2) Any crown corks conveyed to such bonded warehouse or
place of security as aforesaid shall be kept under Customs control
until they are issued for use in such quantities as the Comptroller
may permit.
Books to be kept 
by authorised 
importer.
9. (1) The authorised importer shall keep at his factory a
book in which the serial letter and number of the certificates and
the quantity of crown corks released against each certificate shall
be entered together with the dates of their release.
(2) The authorised importer shall also keep at his factory a
book or books showing -
( a ) the quantities of crown corks taken for use in the
factory;
( b ) the quantities of excluded beverages produced and
sealed with such crown corks; and
( c ) the quantities of each kind of excluded beverage
produced and details as to the persons to whom they
have been disposed during each calendar month and
the quantities sold to each.
(3) Where the authorised importer maintains a bonded
warehouse, he shall keep, in addition to the book or books
mentioned above, a book showing the quantities of crown corks
placed in such warehouse on any given date and the quantities
successively taken out of use in the factory.
Liability for 
payment of duty on 
discrepancies.
10. If at any time on examination it results that the quantities
of crown corks found in the authorised importer’s bonded
warehouse or factory are less than the quantities which according to
a true and proper keeping of the books should actually exist in
either of the said places, then in each case the authorised importer
shall forthwith pay to the Comptroller on any resulting shortage the
import duty calculated at the rate of two liri sixteen cents per gross
IMPORTED CROWN CORKS 
(EXCLUDED BEVERAGES) (EXEMPTION FROM DUTY) _g S.L.337.37 3
of crown corks, in addition to any penalty to which he may become
liable under these regulations or under any law:
Provided that where shortage is ascertained in the crown
corks taken for use in the authorised importer’s factory there shall
be made an allowance at a rate not exceeding one half per centum
of the aggregate monthly bottled production for crown corks
unavoidably wasted during the process of bottling.
Penalty for non-
compliance with 
regulation 9.
11. Any person who fails to comply with the requirements of
regulation 9 shall be guilty of an offence and shall be liable on
conviction to a fine ( multa ) of twenty liri for each offence.
Penalties for 
unlawful use of 
crown corks.
Cap. 382.
12. If any authorised importer uses crown corks, released free
of the import duty of two liri sixteen cents per gross chargeable
under the Customs Tariff, for sealing containers of non-alcoholic
beverages as defined in the Excise Duty Act, he shall be guilty of
an offence and shall on conviction be liable to a fine ( multa ) of
fifty liri or to three times the duty on the crown corks in respect of
which the offence has been committed, whichever is the greater.
Inspection by 
officer of Customs.
13. The proper officer of Customs may at any reasonable time
enter any factory or place of business of any authorised importer
for any purpose connected with these regulations.
Inspection to be 
given free of 
charge.
14. For the purpose of any visit or inspection requested or
required under these regulations the services of Customs officers
will be given free of charge subject to the approval of the
Comptroller.
