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IN exercise of the powers
conferred on the Commissioner
responsible for Finance by section
270 of the Customs and Excise
Decree, 1972 (N.R.C.D. 114), these
Regulations are made this 30th day
of December, 1975.
Regulation 1—Beer not to contain
more than Ten Per Centum of
Alcohol.
(1) No beer shall be brewed
containing more than ten per
centum of pure alcohol by volume.
(2) Any person who contravenes
paragraph (1) of this regulation
shall for every such contravention
incur a penalty of ¢200.00 and in
addition the vessels in which the
beer was brewed shall be
forfeited.
Regulation 2—Mode of Ascertaining
Gravity and Quantity.
A
saccharometer and tables of
contents approved by the
Comptroller shall be used to
ascertain the quantity by relation
to gravity of all worts and
quantity and the gravity so
ascertained shall be deemed to be
the true quantity and gravity of
such worts.
Regulation 3—Mode of Ascertaining
Original Gravity after
Fermentation has Commenced.
When fermentation has commenced in
any worts so that the original
gravity cannot be ascertained by
the saccharometer, such gravity
will be determined in the
following manner:—
(1) A sample is to be taken from
any part of such worts and a
definite quantity thereof, by
measure, at the temperature of
sixteen degrees celsius, shall be
cleared from sediment by
filtration and then distilled.
(2) The distillate and residue
shall each be made up with
distilled water to the original
measure of the quantity of worts
before distillation, and the
gravity of each referred to water
as one thousand degrees shall be
ascertained.
(3) The number of degrees by which
the gravity of the distillate is
less than gravity of distilled
water shall be deemed the spirit
indication of the distillate.
(4) The degrees of gravity
corresponding to such spirit
indication in Table I in the
Schedule to these Regulations
added to the gravity of the
residue shall, subject to
paragraph (5) of this regulation,
be deemed to be the original
gravity of the worts.
(5) Where the acidity of the worts
is greater than one-tenth per
centum, calculated as acetic acid,
an additive correction to the
spirit indication in respect of
such excess over and above such
one-tenth per centum calculated
according to Table II in the
Schedule to these Regulations
shall be made to the spirit
indication as calculated in
accordance with paragraph (4) of
this regulation.
Regulation 4—Marking of Vessels
and Rooms, etc.
(1) Every brewer shall cause every
mash tun, underback, wort
receiver, copper, heating tank,
cooler, collecting or fermenting
vessel or other brewing vessel
used or intended to be used by him
in his business to be
conspicuously and legibly painted
or inscribed, in some conspicuous
part and keep every such vessel so
painted or inscribed with the name
of such vessel according to the
purpose for which it is intended;
and on the outside of the door of
every room and place wherein any
part of his business is to be
carried on there shall be
conspicuously and legibly kept
painted or inscribed the name of
such room or place, according to
the purpose for which it is
intended.
(2) Where more than one vessel,
room or place is used for the same
purpose, all such vessels, rooms
and places shall be marked by
progressive numbers in addition to
the names.
(3) All mash tuns, underbacks,
wort receivers, coppers, heating
tanks, coolers, collecting and
fermenting vessels and other
brewing vessels shall be so placed
and fixed as to admit at all times
of the contents being accurately
ascertained by gauge or measure.
(4) For each contravention of any
of the provisions of this
regulation the brewer shall incur
a penalty of ¢200.00.
Regulation 5—Allocation of Room as
a Sugar Store and Keeping of Sugar
Accounts.
(1) Every brewer who requires to
use any description of sugar in
the brewing of beer shall, before
he begins to store or use it,
allocate and mark a room on his
premises (hereafter referred as
the "sugar store") for the purpose
of storing such sugar.
(2) No brewer shall receive on the
premises in which a sugar store
has been allocated any sugar
unless it is accompanied by an
invoice from the supplier thereof
showing the marks on each package
and the particulars of the
description and the weight or
quantity of the contents.
(3) All sugar received on such
premises shall be immediately
deposited in the sugar store and
shall not be removed from it
except for the purpose of being
used in brewing in accordance with
an entry in the brewing book.
(4) Accounts may be taken, as the
Comptroller may direct, of every
description of sugar received by a
brewer as aforesaid, and any
brewer to whom the Comptroller
gives notice in writing that such
accounts will be taken shall
deliver to the proper officer the
particulars of all sugar of each
and every description on such
premises and every invoice
relating thereto; and such brewer
shall thereafter and until further
notice deliver to the proper
officer all invoices relating to
sugar of every description
subsequently received on such
premises.
(5) An officer, when required to
do so by the Comptroller, shall
keep an account of sugar of each
and every description received by
the brewer as aforesaid, and shall
debit the brewer with the
quantities specified in the
invoices delivered to him, and
credit the brewer with the
quantities recorded in the brewing
book as having been used in
brewing.
(6) If, on taking account of the
stock at any time, the quantity of
any description of sugar on such
premises of the brewer exceeds the
quantity of that description which
ought according to the account
kept by the officer, to be on such
premises, the excess shall be
forfeited; and if the quantity be
less than two per centum than the
quantity which ought, according to
the account kept by the officer,
to be on the entered premises, the
deficiency above such two per
centum shall be deemed to have
been used in the brewing of beer
without due entry in the brewing
book, and duty shall be charged in
respect thereof as if the
deficiency had been so used.
(7) If any brewer has any sugar on
such premises elsewhere than in
the sugar store, mash tun, or
other vessel entered for
dissolving sugar or in the course
of removal thereto, or uses any
device to prevent the proper
officer from taking a true account
of all sugar on such premises, or
in any manner contravenes any
provision of this regulation he
shall incur for each such
contravention a penalty of ¢200.00
and any sugar with regard to which
there has been such contravention
shall be forfeited.
Regulation 6—Brewing Book and
Provisions to be Observed in
Relation Thereto.
(1) A brewing book in a form
approved by the Comptroller shall
be delivered by the proper officer
to the brewer.
(2) The brewer shall—
(a) keep, at all times, available
for the inspection of any officer
the brewing book in each of the
premises for which he holds a
licence to brew beer and shall
permit such officer at any time to
inspect it and take copies of any
entries therein;
(b) enter separately in the
brewing book in the appropriate
columns the quantity of malt, corn
or other unmalted grains and sugar
which he intends to use in his
next brewing, and also the day and
hour when such next brewing is
intended to take place;
(c) make such entry, so far as
respects the day and hour of
brewing, at least twenty-four
hours before he begins to mash any
malt, corn or other unmalted
grains or dissolve any sugar, and,
so far as respects the quantity of
malt, corn or other unmalted
grains and sugar, two hours at
least before the hour entered for
brewing;
(d) two hours at least before the
hour entered for brewing, enter in
the brewing book the time when all
the worts will be drawn off the
grains in the mash tun and the
time when the worts will be
removed from the worts receiver to
the fermenting vessels;
(e) within two hours of the worts
being collected in the fermenting
vessels, enter in the book the
particulars of the quantity and
gravity of the worts produced from
each brewing, and also the
description and number of the
fermenting vessel or vessels into
which the worts have been conveyed
or should the process of brewing
adopted be such that it is
inconvenient to take account of
the quantity of worts in any
fermenting vessels, then the
brewer shall, at least two hours
before the worts are removed from
the worts receiver to the
fermenting vessel or, vessels,
enter in the brewing book the
particulars of the quantity and
gravity of the worts produced from
each brewing, and also the
description and number of the
fermenting vessel or vessels into
which such worts shall be
conveyed;
(f) when fermentation has
commenced in any worts before he
has entered the quantity and
gravity thereof in the brewing
book, enter the true original
gravity of such worts before
fermentation;
(g) at the time of making any
entry, insert the date and hour
when such entry is made;
(h) except with the permission of
the proper officer make no
cancellation, obliteration or
alteration of any entry in the
brewing book and shall not make
therein any entry which is untrue
in any particular; and
(i)
if so required by the Comptroller,
send notice in writing to the
proper officer forty-eight hours
before a brewing or dissolving is
to take place.
(3) Notwithstanding anything in
this regulation contained, the
brewer shall enter in the brewing
book such further particulars as
the Comptroller may require by
directions issued in accordance
with section 234 of the Customs
and Excise Decree, 1972 (N.R.C.D.
114).
Regulation 7—Provisions as to
Operations in Course of Brewing.
(1) All grains in a mash tun must
be kept untouched for the space of
one hour after the time entered in
the brewing book as the time when
the worts will be drawn off,
unless, in the meantime, the
proper officer has attended and
taken an account of such grains.
(2) All worts shall be removed
successively, and the customary
order of brewing, from the mash
tun to the underback and thence to
the coppers, coolers, coolers and
collecting and fermenting vessels
and shall not be removed from the
last-mentioned vessels until after
the expiration of twenty-four
hours from the time at which the
whole of such worts have been
collected in such vessels, unless
in the meantime the proper officer
has attended and taken an account
of such worts.
(3) When worts have commenced
running into a collecting or
fermenting vessel, the whole of
the produce of that brewing shall
be collected within twelve hours.
(4) For each contravention of any
of the provisions of this
regulation the brewer shall incur
a penalty of ¢200.00.
Regulation 8—Provisions as to the
Separation, Mixing and Transfer of
Brewings.
(1) Every brewer shall keep the
total produce of a brewing or
dissolving separate from the
produce of any other brewing for
the space of twenty-four hours
unless an account of the
first-mentioned brewing is sooner
taken by the proper officer.
(2) A brewer shall not mix the
produce of one or dissolving with
that of any other brewing or
dissolving unless he has given
twelve hours previous notice in
writing to the proper officer, and
he shall specify in writing the
quantity and gravity of the worts
when mixed:
Provided that a brewer having weak
worts of an original gravity not
exceeding one thousand and
twenty-five degrees, may, if he
thinks fit, reserve them for
mixing with the worts of his next
brewing, but in such case he shall
keep all such weak worts in the
coppers, heating tanks or other
vessels entered for the purpose.
(3) Whether or not fermentation
has ceased a brewer shall not
transfer a brewing from one
fermenting vessel to another
fermenting vessel unless he has
given twelve hours previous notice
in writing to the proper officer.
(4) For each contravention of any
of the provisions of this
regulation the brewer shall incur
a penalty of ¢200.00.
Regulation 9—Penalty for
Misdescribing Substances as Beer.
(1) If any person for the purpose
of selling any substance,
describes the substance (whether
in any notice or advertisement, or
on any label, or in any other
manner whatsoever) by any name or
words which is, or are calculated
to indicate that the substance is,
or is a substitute for, or bears
any resemblance to beer, or sells,
offers for sale or has in his
possession for the purpose of
sale, any substance so described,
that person shall be guilty of an
offence unless he proves that
either the customs duty or the
excise duty chargeable on beer has
been paid in respect of the whole
of the substance.
(2) For the purposes of this
regulation the name "ginger beer"
or a reference to pito or any
other similar locally brewed
liquor by the name by which such
beer has been generally known
shall not in itself be taken to be
calculated to give any such
indication as is mentioned in
paragraph (1) of this regulation.
(3) Any person who contravenes any
of the provisions of this
regulation shall for each
contravention incur a penalty of
¢200.00 and any articles by means
of, or in relation to which the
contravention has been committed
shall be forfeited.
Regulation 10—Prohibition Against
Adulteration of Beer by Brewer.
A
brewer shall not adulterate worts
or beer or add any matter or thing
thereto (except finings for the
purpose of clarification or other
matter or thing sanctioned by the
Comptroller) before it is
delivered for consumption and any
worts or beer found adulterated or
mixed with any matter or thing
(except as aforesaid) in the
possession of a brewer shall be
forfeited and the brewer shall
incur a penalty of ¢200.00.
Regulation 11—Prohibited
Substances.
(1) The use or possession by a
brewer of any of the following
substances is prohibited:—
(a) glucose and invert sugar
containing arsenic;
(b) saccharin, sucramine, sugarol
and the compounds of saccharin,
sucramine and sugarol;
(c) other substances being
chemical or artificial products
which furnish the chemical tests
of saccharin; and
(d) any other substance prescribed
by the Commissioner as being a
prohibited substance within the
meaning of this regulation.
(2) For each contravention of
paragraph (1) of this regulation
the brewer shall incur a penalty
of ¢200.00 and any substance
referred to in that paragraph
found in the possession of any
brewer and any worts or beer in
which any of the said substances
are used shall be forfeited.
Regulation 12—Penalty for
Concealing Worts or Beer or Adding
Thereto After Duty Charged or
Account Taken.
If any brewer conceals any worts
or beer so as to prevent any
officer from taking an account
thereof, or mixes any sugar with
any worts or beer so as to
increase the quantity or gravity
thereof after an account of such
worts or beer has been taken by an
officer or the duty has been
charged thereon, or has in his
possession any worts or beer
containing more than ten per
centum of pure alcohol by volume
he shall incur a penalty of
¢200.00 for every such offence and
the worts or beer in respect of
which the offence has been
committed together with the vessel
containing them shall be
forfeited.
Regulation 13—Discretionary
Powers.
Notwithstanding anything contained
in these Regulations the
Comptroller may by writing under
his hand permit such deviation
from the customary operations in
the course of brewing and the
keeping of the brewing book as he
may consider necessary and subject
to such conditions as he may
consider necessary and subject to
such conditions as he may direct
to meet the exigencies of any case
in which these Regulations may not
be conveniently applicable; and
any contravention of any such
condition shall be deemed to be a
breach of these Regulations and
any offender shall incur a penalty
of ¢200.00 for each contravention,
and in addition any articles by
means of, or in relation to which,
the contravention has been
committed shall be forfeited.
Regulation 14—Interpretation.
In these Regulations, unless the
context otherwise requires—
"beer" includes ale, stout and any
other description of beer, and any
liquor made or sold as a
description of beer or as a
substitute for beer, and which on
analysis of a sample thereof at
any time is found to contain more
than one per centum of pure
alcohol by volume, but does not
include pito and other similar
locally brewed liquors;
"brewer" means a brewer of beer;
"brewing" includes dissolving;
"brewing book" means the brewing
book to be kept in accordance with
regulation 6;
"dissolving" means a dissolving of
materials for making colouring or
priming solution;
"gravity" means the gravity as
recorded in the brewing book by
the brewer, or as ascertained by
the officer, whichever is the
higher;
"original gravity", in respect to
worts, means the gravity of such
worts before fermentation has
commenced;
"proper officer" means any officer
whose right or duty it may be to
exact the performance of or to
perform the act referred to;
"sugar" means any saccharine
substance, extract or syrup and
includes any materials capable of
being used in brewing except malt,
maize or other unmalted corn;
Provided that rice, rice grits,
flaked rice, maize grits, flaked
maize and other similar
preparations are not to be deemed
malt, maize or unmalted corn, but
are to be considered materials
capable of being used in brewing
within the meaning of the
definition of the word "sugar";
"wort"
means the liquid obtained by
dissolving sugar molasses in water
or by extracting the soluble
portion of malt or corn in the
process of brewing, but includes
any priming and colouring
solution.
Regulation 15—Revocation.
The Excise (Beer) Regulations,
1953 (LN 430) are hereby revoked.
SCHEDULE
TABLE I
DEGREES OF GRAVITY CORRESPONDING
TO DEGREES OF SPIRIT INDICATION
Spirit Indication
0.0 0.1
0.2 0.3
0.4 0.5
0.6 0.7
0.8 0.9
0
COLONEL I.K. ACHEAMPONG
Commissioner Responsible for
Finance
Date of Gazette Notification: 23rd
January, 1976.
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