ED 212-6 - Guidelines for Brewery Operations Inter-Brewery Shipments

Ottawa, July 5, 1983

Beer shipped from one brewery to another is to be excise duty paid prior to shipment.

REFERENCES

Brewery Regulations, Section 5.
Departmental Brewery Regulations, Section 5

COMPLIANCE

1. A brewer who ships beer to another brewery, whether in bulk or smaller packages, shall pay excise duty on the beer packaged for shipment as prescribed by section 5 of the Brewery Regulations.

2. Where beer received from another brewery is to be added to process stock at the receiving brewery, the receiving brewer may take credit on a subsequent revenue entry in an amount calculated on the actual quantity received multiplied by the rate of excise duty paid; but, in no case shall the credit exceed the amount of excise duty paid by the shipping brewer.

Regional Directors are requested to ensure that a copy of this Circular is forwarded by registered mail to all excise duty licensees concerned who are located in their regions.

THIS CIRCULAR IS ISSUED UNDER THE AUTHORITY OF THE ASSISTANT DEPUTY MINISTER OF NATIONAL REVENUE, EXCISE, AS INFORMATION RELATING TO THE PROVISIONS OF THE EXCISE ACT AND REGULATIONS.