### Dutiable Commodities Regulations 《應課稅品規例》

40. Machinery, etc.
(1) All machinery, apparatus, utensils, vessels or receptacles used in the brewing or making, maturing or storing of beer shall be of a type, design or capacity, as the case may be, approved by the Commissioner and shall, unless he shall otherwise authorize, be so placed or fixed as to admit of the contents being readily and accurately ascertained by gauge or measure and shall not be altered in structure, shape, position or capacity, as the case may be, without the consent in writing of the Commissioner. 
(2) The name of every utensil, vessel or receptacle according to the purpose for which it is intended shall be legibly painted, and kept so painted, upon some conspicuous part of every utensil, vessel or receptacle used for the brewing or making or maturing of beer and the normal full capacity thereof shall be painted thereon in like manner. If more than one utensil, vessel or receptacle is used for the same purpose, each shall be distinguished by a serial number. 
(3) All vessels or receptacles, other than bottles and cans, used for the storage of beer shall have their normal full capacity clearly marked upon them. 
(4) All machinery, apparatus, utensils, vessels or receptacles of every kind shall be kept in a clean and sanitary condition to the satisfaction of the Commissioner. 
(L.N. 294 of 1982)

41. Weights and measures
The licensee shall provide and maintain upon the premises, and permit any and every member of the Customs and Excise Service to use, sufficient and just beams, scales or weighing machines and standard weights, gauges and measures (including glass measures graduated in millilitres for the determination of the contents of bottles, and also a cask or vessel capable of containing the contents of the largest cask or container intended to be sent out from the brewery) and other necessary and reasonable appliances to the satisfaction of the Commissioner. 
(L.N. 189 of 1982; L.N. 294 of 1982)

44. Brewing book
The licensee shall keep on the licensed premises, open at all times for inspection, a brewing book, in such form as the Commissioner may specify, in which he shall—
(a) keep or cause to be kept a proper account of the licensee’s business of brewing or making beer; and 
(b) enter or cause to be entered such particulars in relation to that business as the Commissioner may specify.
(L.N. 294 of 1982; 16 of 1989 s. 9)

### Dutiable Commodities Regulations 《應課稅品規例》

45A. Declaration
(1) A licensee shall within one month of the issue of a licence submit details of—
(a) the brand names, descriptions and labelled volume of all beer to be manufactured in the licensed premises; 
(b) the ingredients to be used for the manufacture of the beer; 
(c) the manufacturing process for each type of beer product; and 
(d) the sale price of each product. 
(2) A licensee shall notify the Commissioner of any changes to the details submitted under this regulation within 28 days of the change in the details. 
(L.N. 452 of 1996)

46. Removal of beer from brewery
(1) (Repealed L.N. 452 of 1996) (2) Beer shall not be removed from the licensed premises until its manufacture is fully completed. (L.N. 202 of 1980)

48. Stock books
Every licensee shall keep on the licensed premises stock books in English or Chinese, in a form approved by the Commissioner, and as soon as is reasonably possible and in any event not later than the end of the day in which the need for an entry under paragraphs (a), (aa), (b) and (c) arose, shall enter or cause to be entered therein under the appropriate date— (L.N. 452 of 1996) 
(a) the quantity of grain, molasses, sugar or other fermentable material received on the premises, and the weight of any such material issued for each brewing for the making of mash and wort; 
(aa) the quantity of beer manufactured; (16 of 1989 s. 11) 
(b) the manner in which all beer manufactured is disposed of; and 
(c) the quantity of beer removed from the premises. 
(L.N. 294 of 1982; 16 of 1989 s. 11)

49. Returns
The licensee shall furnish to the Commissioner on or before the 14th day of each month (or if the 14th day of any month is a general holiday, on the next working day) a return, in such form, and containing such particulars in relation to the licensee’s business of brewing or making beer, as the Commissioner may specify.
(L.N. 123 of 1992; L.N. 452 of 1996; E.R. 2 of 2022)

50. Interpretation
In the following regulations relating to distilleries—
distiller (釀酒商) includes the licensee and any person for the time being in charge of a distillery.

### Dutiable Commodities Regulations 《應課稅品規例》

51. Marking of distilleries
There shall be legibly and permanently marked on the outside of every distillery, in English and Chinese in letters and characters at least 75 mm high, the words “LICENSED DISTILLERY NO.” and “領有牌照酒房編號” (specifying the number of the distillery). 
(L.N. 189 of 1982; L.N. 452 of 1996; L.N. 254 of 1997)

52. Construction of distilleries
Every distillery shall be enclosed by walls or fences and every part thereof and every fixture therein or thereon constructed and maintained in good and substantial repair and in sanitary condition, to the satisfaction of the Commissioner, and in particular—
(a) access to the distillery may be obtained only from a street or road to which the public has access; 
(b) the distillery shall be illuminated and ventilated to the satisfaction of the Commissioner; 
(c) necessary precautions to prevent the outbreak of fire shall be taken in the distillery and such fire extinguishers and other fire fighting appliances as the Commissioner may require shall be provided; 
(d) in the distillery there shall be one or more stores (hereinafter called spirit stores

53. Locks and seals
The Commissioner may cause locks or seals or both locks and seals to be affixed to any spirit store, still, spirit pipe, fermenting vessel, condenser or, if he deems it necessary, to any other utensil or place. 
(L.N. 7 of 1987)

54. Spirit store to be deemed a licensed warehouse
Without prejudice to this Part, every spirit store shall be deemed to be a licensed warehouse for the purpose of any regulations relating to the storage of dutiable goods, except that—
(a) no separate licence shall be necessary for the store; 
(b) on the outside of the store, instead of the words “LICENSED WAREHOUSE” and “私用保稅倉”, there shall be legibly and permanently marked the words “SPIRIT STORE” and “酒庫”; (L.N. 452 of 1996) 
(c) no liquor shall be removed from a spirit store except under and in accordance with a permit; (L.N. 452 of 1996) 
(d) no permit shall be necessary for the removal of liquor from one spirit store to another in the same distillery; 
(e) without the express permission of the Commissioner no liquor shall be taken into a spirit store in any distillery except liquor distilled in that distillery. (L.N. 294 of 1982)