These regulations provide the rules and requirements necessary for the application of the Excise Act with respect to the payment of excise duty imposed under the Act in respect of beer.

These regulations provide detailed requirements with respect to

• Establishing a production day and notification requirements;
• The payment due date for excise duty imposed on beer produced in the month or, where authorized, the six-month period;
• The circumstances in which a refund of excise duty paid on beer that has been destroyed and the calculation of the loss allowance;
• The information that is required to be on every bottle, can, keg, sphere or barrel of beer, and
• The circumstances in which beer will be deemed to be exported.

Beer producers must comply with the various calculations, information on containers and payment rules set out in the regulations.

These regulations were put into effect many years ago and are occasionally amended on the recommendation of the Minister of National Revenue.

• Circular ED212-1, Brewery Regulations
• Circular ED 212-2, Brewery Departmental Regulations
• Circular ED 212-4, Guidelines for Brewery Operations - Beer Produced