Part IX
Certain sales permitted without excise licence. 105.—(1) Where any imported goods are on importation warehoused without payment of duty, then, notwithstanding that they are goods for the sale of which an excise licence is required, a licence shall not be required for a sale of those goods at any time before they are delivered for home use if the sale is made to one person or to persons carrying on trade or business in partnership and―
- (a) is of not less than one complete container or lot of the goods; and
- (b) if it is a sale of wine or a sale of spirits, is of not less than 100 gallons.
(2) Any person may sell by auction by sample in any place any goods for the sale of which an excise licence is required without holding such a licence if the proprietor of the goods holds a licence for the sale of such goods granted in respect of premises in the same locality.
(3) The Commissioners may if they see fit authorise any person to sell by auction any goods for the sale of which an excise licence is required without holding such a licence where they are satisfied that the goods are the property of a private person and are not being sold for profit or by way of trade.
Offences in connection with certain excise licences. 106.—(1) If any person holding an excise licence for the sale of any goods contravenes the terms of that licence, or sells otherwise than as he is authorised by the licence, or contravenes or fails to comply with any provision of the Customs and Excise Acts 1979 or any other Act applicable to the licence, then, if he does not thereby commit an offence under any other enactment, he shall be liable on summary conviction to a penalty of £50.
(2) Subject to subsection (3) below, if in the case of any goods for the sale of which an excise licence is required, any person solicits or takes any order for any such goods otherwise than under the authority of the appropriate licence for their sale granted in respect of the premises at which the order is solicited or taken, he shall be liable on summary conviction to the same penalty as a person selling those goods without that licence.
(3) Subsection (2) above shall not apply—
- (a) in relation to a sale of goods in warehouse for which an excise licence is by virtue of section 105 above not required; or
- (b) to a bona fide traveller taking orders for goods which his employer is duly licensed to sell.
