36. Specific provisions regarding beer

(1)     For the purposes of this section, “beer” means beer made from malt classified under the specified in tariff item 104.10 of Part 2 of Schedule No. 1.

[Subsection (1) substituted by section 49 of Act 53 of 1999]

(2)    

(a)     Every manufacturer shall, in respect of beer manufactured by the manufacturer in the Republic, register with the Commissioner the brand names whereunder such beer will be sold or disposed of for home consumption, together with the alcoholic strength by volume and the quantity which will be indicated on each container size of the beer so sold or disposed of under any such name, and no beer shall be so sold or disposed of unless so registered.

(b)    

(i)      The provisions of paragraph (a) shall apply mutatis mutandis if any of such registered particulars should change.

(ii)     Any such change shall be registered within the time prescribed by rule.

(c)     Where beer is subject to further fermentation after being packaged, the alcoholic strength by volume to be registered and indicated on the container shall be the strength which the beer is reasonably expected to have when consumed.

(d)     No brew of beer shall be packaged for home consumption if the alcoholic strength by volume thereof exceeds such registered strength after deduction of any tolerance prescribed by rule.

(e)     If beer in bulk is removed in bond from a customs and excise manufacturing warehouse the alcoholic strength by volume shall be tested before removal and recorded on all documents of removal and reflected in the records required to be kept in terms of the rules.

[Subsection (2) substituted by section 2 of Act 44 of 1996 and section 49 of Act 53 of 1999]

(3)     No beer shall be sold or disposed of by any manufacturer for home consumption except in a container which indicates the brand name, the alcoholic strength by volume and quantity of such beer, and any invoice or other document relating to such sale or disposal of such beer shall indicate the registered brand name thereof.

[Subsection (3) substituted by section 49 of Act 53 of 1999]

(4)     Any description on any container of beer bearing an indication of a brand name, alcoholic strength by volume and quantity registered with the Commissioner shall be deemed to be a declaration for the purpose of assessment of duty.

[Subsection (4) substituted by section 49 of Act 53 of 1999]

(5)     The Commissioner may exempt beer of any class or kind from any or all of the provisions of subsections (2) and (3).

(6)    

(a)     If the actual alcoholic strength by volume of any beer in any container not intended for export as contemplated in subsection (9), bearing an indication of a name and alcoholic strength by volume registered with the Commissioner under this section is ascertained, after deduction of any tolerance prescribed by rule, to be higher than the alcoholic strength by volume registered in relation to beer of such name the manufacturer shall be liable for the duty on the full quantity of the brew or blend of brews of beer from which such container was filled according to the actual strength as ascertained in respect of the contents of such container.

[Paragraph (a) substituted by section 2 of Act 44 of 1996 and section 49 of Act 53 of 1999]

(b)     If the Commissioner is unable to establish such full quantity from the records of the manufacturer he may determine a quantity which shall be deemed to be such full quantity.

(c)     Any beer of any brew or blend of brews of beer referred to in paragraph (a) and not delivered from the stocks of such manufacturer shall be liable to forfeiture.

(7)    

(a)     Every manufacturer shall –

(i)      test the alcoholic strength by volume of each brew using a method approved by the Commissioner and record the results of each test as prescribed by rule;

(ii)     keep a record of the actual quantity of beer in each container size packaged for sale or disposal for home consumption.

(b)    

(i)      Where the average of the test results for any registered brand name over any two successive periods of three months show that the average alcoholic strength by volume, although within any tolerance prescribed by rule, exceeds the registered strength after deduction of any average allowance as may be prescribed by rule, duty shall, if the Commissioner so determines, be payable in respect of such excess strength on all the beer accounted for during such periods.

(ii)     Payment of such duty shall be shown separately on, and included with, the first account presented to the Controller after the end of such period.

(iii)    Where the average alcoholic strength by volume so exceeds the registered strength, the manufacturer shall change the registration within the time prescribed by rule.

(c)    

(i)      Where the actual total quantity of beer of each container size sold or disposed of for home consumption during any period of three months exceeds the calculated total quantity, according to the registration for such container size, and after deduction of any average allowance as may be prescribed by rule, duty shall be payable on the excess quantity.

(ii)     Such excess quantity shall be shown separately on, and payment of duty thereon included with, the first account presented to the Controller after the end of such period.

(d)     A manufacturer shall not be entitled to any refund of duty if the alcoholic strength referred to in paragraph (b) or the quantity referred to in paragraph (c) is less than the registered strength or quantity, as the case may be.

[Subsection (7) added by section 49 of Act 53 of 1999]

(8)    

(a)     An officer may take samples of any beer at any time and send such samples for analysis to a person designated under paragraph (b).

(b)     The Commissioner may designate any person to analyse such samples.

[Subsection (8) added by section 49 of Act 53 of 1999]

(9)     Any beer intended for export shall only be exported in containers with a distinguishing mark approved by the Commissioner.

[Subsection (9) added by section 49 of Act 53 of 1999]

(10)   The Commissioner may be rule prescribe the following in relation to beer:

(a)     The manner in which alcoholic strength by volume and quantity are determined for the purposes of registration;

(b)     the tolerance allowable on registered alcoholic strength by volume;

(c)     the average allowances for the purposes of subsection (7)(b)(i) and (c)(i);

(d)     records to be kept and reports to be furnished of ingredients used, production, test results of the alcoholic strength by volume of brews, quantities manufactured and put in containers, losses and beer returned;

(e)     the procedure or method for the taking of samples by an officer; the method of analysis of such sample; the form for reporting on the analysis of such sample by a designated person; the results of such analysis; and any other particulars as may be required on such form;

(f)     the time and circumstances within which any change of the alcoholic strength by volume or quantity is required to be registered;

(g)     any other reasonable measure for controlling the manufacturing processes or the removal of beer for home consumption or export.

[Subsection (10) added by section 49 of Act 53 of 1999]

[Section 36 amended by section 4 of Act 103 of 1972 and section 6 of Act 98 of 1980 and substituted by section 25 of Act 45 of 1995]