Customs and Excise Tariff (Amendment) (No. 2) Regulations, 1983 (L.I. 1291)
Regulation 6:
(1) A brewing book in a form approved by the Comptroller shall be delivered by the proper officer to the brewer.
(2) The brewer shall
(a) keep, at all times, available for the inspection of any officer the brewing book in each of the premises for which he holds a licence to brew beer and shall permit such officer at any time to inspect it and take copies of any entries therein;
(b) enter separately in the brewing book in the appropriate columns the quantity of malt, corn or other unmalted grains and sugar which he intends to use in his next brewing, and also the day and hour when such next brewing is intended to take place;
(c) make such entry, so far as respects the day and hour of brewing, at least twenty-four hours before he begins to mash any malt, corn or other unmalted grains or dissolve any sugar, and, so far as respects the quantity of malt, corn or other unmalted grains and sugar, two hours at least before the hour entered for brewing;
(d) two hours at least before the hour entered for brewing, enter in the brewing book the time when all the worts will be drawn off the grains in the mash tun and the time when the worts will be removed from the worts receiver to the fermenting vessels;
(e) within two hours of the worts being collected in the fermenting vessels, enter in the book the particulars of the quantity and gravity of the worts produced from each brewing, and also the description and number of the fermenting vessel or vessels into which the worts have been conveyed or should the process of brewing adopted be such that it is inconvenient to take account of the quantity of worts in any fermenting vessels, then the brewer shall, at least two hours before the worts are removed from the worts receiver to the fermenting vessel or, vessels, enter in the brewing book the particulars of the quantity and gravity of the worts produced from each brewing, and also the description and number of the fermenting vessel or vessels into which such worts shall be conveyed;
(f) when fermentation has commenced in any worts before he has entered the quantity and gravity thereof in the brewing book, enter the true original gravity of such worts before fermentation;
(g) at the time of making any entry, insert the date and hour when such entry is made;
(h) except with the permission of the proper officer make no cancellation, obliteration or alteration of any entry in the brewing book and shall not make therein any entry which is untrue in any particular; and
(i) if so required by the Comptroller, send notice in writing to the proper officer forty-eight hours before a brewing or dissolving is to take place.
(3) Notwithstanding anything in this regulation contained, the brewer shall enter in the brewing book such further particulars as the Comptroller may require by directions issued in accordance with section 234 of the Customs and Excise Decree, 1972 (N.R.C.D. 114).
Procedure to Follow
- The company must be registered with a minimum capital of US$2,500,000.00 and must agree to maintain an amount of cash or cash equivalent determined by the Gaming Commission of Ghana.
Responsible Institution
Location: Off Starlets 91 Road, near Accra Sports Stadium
- Email: info@gra.gov.gh
- Website: www.gra.gov.gh/
- GPS: GA-144-3422
- Telephone: 0800900105
Relevant Forms to Download
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Online System
Fees/ charges
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