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

55. Containers
(1) All containers and utensils for distillation and storage of liquor shall be kept clean to the satisfaction of the Commissioner. 
(2) All containers of spirit despatched from any distillery shall have legibly painted on them the name of the distillery. (L.N. 452 of 1996) 
(3) Every container for fermented or fermenting materials shall be of a size approved by the Commissioner and shall have the normal charge, and a serial number plainly and permanently marked thereon in English and Chinese; no such container shall be filled with material for fermentation weighing more or less than the normal charge. (L.N. 6 of 1970) 
(4) Every container used for storing spirit in a spirit store shall be of a size approved by the Commissioner and shall have the maximum capacity in litres and a serial number plainly marked thereon in English and Chinese. It shall be fitted or provided with an accurate gauge showing the quantity of spirit in the container. (L.N. 189 of 1982; L.N. 7 of 1987) 
(5) Every container in a spirit store shall be kept securely covered so as to prevent evaporation. 
(L.N. 294 of 1982)

55A. Declaration of normal charge
(1) Every distiller shall declare in writing to the Commissioner the normal charge employed in his distillery for fermentation. 
(2) Except with the written permission of the Commissioner, no distiller shall alter the normal charge declared in accordance with subregulation (1). (L.N. 452 of 1996) 
(3) In this regulation and in regulation 55 normal charge (正常裝料量) means the usual quantity of raw materials placed in a receptacle for fermentation as part of the process of distillation. 
(L.N. 7 of 1987)

57. Restrictions on liquor and materials entering and leaving distilleries
(1) Except with the permission of the Commissioner, no person shall take into or store in any place within the distillery any liquor not produced in the distillery or goods other than materials for the fermentation and distillation of liquor and apparatus used in the distillery for the purpose of the fermentation and distillation of liquor. 
(2) No fermenting material shall be removed from a distillery. 
(3) No fermented material shall be removed from a distillery unless all alcohol contained therein has been removed therefrom by distillation. 
(L.N. 7 of 1987)

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

58. Fermentation
(1) Except with the written permission of the Commissioner, all material put on to ferment shall be distilled immediately upon the expiration of the periods set out in the following table— (L.N. 452 of 1996) 

Table  Time within which Material is to be Fermented  Sugar or molasses oran admixture of both Millet Rice  4 days 10 days 21 days 
(2) Time shall commence to run—
(a) in the case of sugar or molasses or an admixture of sugar and molasses, from the first mixing of the sugar or molasses or the admixture with mother mash or other ferment approved by the Commissioner; 
(b) in the case of rice, from noon on the day on which the steamed rice is mixed with yeast; and 
(c) in the case of millet, from the first mixing of millet with yeast cake. 
(3) No methods of accelerating fermentation shall be employed without the prior consent of the Commissioner. 
(4) In the case of the manufacture of rice spirit from the fermented mash of rice, the distiller shall declare to the Commissioner the type of yeast, method of fermentation and raw materials used and shall enter that method, raw materials and yeast in the record prescribed by regulation 61(1). (L.N. 452 of 1996; L.N. 136 of 2003) 
(5) The distiller shall report to the Commissioner any change in the type of yeast, raw materials or method of fermentation used as soon as practicable thereafter. 
(L.N. 6 of 1970; L.N. 294 of 1982; L.N. 7 of 1987)

60. Duty-paid liquor and denatured spirit to be removed from distillery
(1) After duty is assessed on any liquor, such liquor shall forthwith be removed from the spirit store and from the distillery. 
(2) After any liquor has been denatured, the denatured spirit shall, unless the Commissioner otherwise permits, be removed from the distillery immediately after the Government Chemist has certified that the liquor has been satisfactorily denatured. (L.N. 7 of 1987; L.N. 452 of 1996)

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

61. Records to be kept by distiller
(1) In addition to any record which he is required to keep under any regulations relating to the storage of dutiable goods, every distiller shall, whenever any materials for the distillation of liquor are taken into or out of a distillery or are used or dealt with in any manner whatever therein, forthwith make such entries in respect thereof as the Commissioner shall specify in a book which shall be kept in the distillery. The form of such book may be prescribed by the Commissioner. (L.N. 294 of 1982) 
(2) (Repealed 4 of 2003 s. 12)

62. Returns by distiller
Every distiller shall furnish to the Commissioner once in every week or, on such day as may be appointed by the Commissioner, in the case of any particular distiller or generally, a return, in such form as the Commissioner may specify, showing—
(a) the balance of dutiable liquor brought forward from the previous week; 
(b) the balance of raw materials brought forward from the previous week; 
(c) the quantity of liquor produced; 
(d) the quantity of liquor denatured; 
(e) the quantity of liquor on which duty has been paid; 
(f) the intake of raw materials; 
(g) the quantity of raw materials used; 
(h) the balance of raw materials remaining in stock; and 
(i) the balance of dutiable liquor remaining in stock. 
(L.N. 7 of 1987)

63. Certificates of origin for imported liquors
(1) The Commissioner may require any imported intoxicating liquor for which a standard of quality is prescribed to be accompanied by a certificate (hereinafter in these regulations called a certificate of origin