| (a) | A manufacturer of excisable goods who manufactures such goods solely for the purpose of own use by that manufacturer, as contemplated in section 116, must— |
| (i) | apply in accordance with rule 59A.01A(b)(iA)(dd) for registration as such a manufacturer; and |
[Rule 116.01(a)(i) substituted by section 56(a) of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]
| (ii) | for purposes of distillation, apply in accordance with rule 60.01A(c)(iii)(bb) for a licence to own, possess or keep a still as contemplated in section 63 and the rules thereto. |
[Rule 116.01(a)(ii) substituted by section 56(b) of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]
| (b) | Unless the Commissioner determines otherwise, no security is required to be furnished by a manufacturer applying for registration or licensing as contemplated in paragraph (a). |
| 116.02 | A manufacturer of excisable goods solely for own use, who is registered as contemplated in item (i) of paragraph (a) of rule 116.01, must— |
| (a) | keep detailed records in respect of the— |
| (i) | description of any goods manufactured and stored; |
| (ii) | description of any manufacturing and storage processes; |
| (iii) | capacity of any manufacturing plant and equipment; |
| (iv) | capacity of any storage facility and equipment; |
| (v) | monthly register of any goods manufactured that reflects the— |
| (aa) | opening stock at the start of the month; |
| (bb) | quantities manufactured and stored; |
| (cc) | quantities used and purpose of use; |
| (dd) | quantities removed and purpose of removal; |
| (ee) | quantities lost or destroyed and the reason; and |
| (ff) | closing stock at the end of the month; and |
| (b) | keep available the records contemplated in paragraph (a) for a period of at least five years after the date of manufacture for inspection on demand by an officer. |
[Rules 116.01 and 116.02 inserted by section (h) of Notice No. R.121, GG42218, dated 8 February 2019]
