Control of Goods (Intoxicating Liquor (Levy)) Regulations.

These Regulations establish that a person whe manufactures intoxicating liquor (specified in the Schedule) shall pay a levy at a specific rate on the price paid or payable for such goods when sold for home consumption; if the intoxicating liquor is imported the levy shall be paid at a specific rate on the value. The Regulations provide also for the calculation of the levy and indicate fund into which levy payable. These Regulations shall not apply to intoxicating liquor when exported directly by the manufacturer or from a bonded warehouse or when imported as passenger’s baggage.