In 2012, the Director-General of Customs and Excise (“Director-General”) introduced Regulation No. 53/BC/2012 on Procedures for the Mixing and Destruction of Ethyl Alcohol Exempted from Excise (“Regulation 53/2012”), which has been amended several times, most recently by Regulation No. 17/BC/2018 (collectively referred to as “Regulation 53/2012”). As its title suggests, Regulation 53/2012 broadly outlines the mechanism for the mixing and destruction of ethyl alcohol that is granted excise exemptions (“Exemptions”), as well as a list of the aforementioned ethyl-alcohol products.
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