From the Rolls-Royce experimental archive: a quarter of a million communications from Rolls-Royce, 1906 to 1960's. Documents from the Sir Henry Royce Memorial Foundation (SHRMF).
General conditions for the duty-free receipt of spirits for use in an Art or a Manufacture.
| Identifier | ExFiles\Box 27a\4\ Scan015 | |
| Date | 1st January 1929 | |
| 4 17. Further conditions.—The Commissioners reserve the right at any time to withdraw, vary or add to the conditions in this memorandum. 18. Conditions must be observed.—Any failure to observe the conditions imposed by the Commissioners involves liability to a penalty and withdrawal of the authority to use duty free spirits. Notice No. 47. Section 54719 1929 General conditions on which the Commissioners of Customs and Excise grant authority for the receipt of Spirits without payment of duty for use in an Art or a Manufacture, as provided by Section 8 of the Finance Act, 1902. 1. Application.—The application for the authority must be made in the prescribed form (Ex. No. 240), and must give the information required by that form. 2. Bond.—Bond in a penalty to be determined by the Commissioners is to be given for the due removal, safe custody and proper use of the spirits, and for the due observance of all conditions prescribed by the Commissioners. 3. Strength of Spirits.—The Spirits received duty-free shall be of not less strength than 50 per cent. over proof and must consist of (a) plain British spirits or unsweetened imported spirits, or (b) methyl alcohol, either imported or of British production. 4. Requisition.—A requisition in the prescribed official form, signed by or on behalf of the authorised user, and bearing a certificate by the proper Surveyor of Customs and Excise that the user is duly authorised to receive Spirits without payment of duty, shall, prior to the removal of the Spirits, be presented to the Officer of Customs and Excise at the bonded warehouse or distillery from which they are to be obtained. The Spirits must be removed from the warehouse or distillery to the premises of the person authorised to receive them under the appropriate removal bond. 5. Imported Spirits.—(a) On non-Empire spirits, other than methyl alcohol, the difference between the full rate of Customs duty chargeable and the preferential rate of duty on Empire spirits, and (b) on absolute alcohol and methyl alcohol Key Industry Duty (if chargeable), must be paid prior to the removal of the goods from bonded warehouse. 6. Notice to Officer.—Any authorised user must, on receiving any consignment of duty-free spirits (whether ethyl alcohol or methyl alcohol) give immediate written notice to the proper Officer of Customs and Excise, and on the Officer's next visit to the premises must deliver to him the Permit which accompanied the spirits. In the case of ethyl alcohol, (but not | ||