Excise Licences Act, 1825

No excise licence necessary for the sale of any excisable foreign commodity whilst it is in the import warehouses.

Proviso.

12. It shall not be necessary for any person or persons to take out an excise licence for the sale of any foreign goods or commodities, for the sale of which in any manner an excise licence is required by this Act, whilst such goods or commodities shall be and remain in the warehouse or warehouses in which the same shall have been deposited, lodged, or secured according to law, before payment of duty upon the importation thereof; anything in this or any other Act to the contrary thereof in anywise notwithstanding: Provided always, that every such sale shall be of not less than one entire cask or package of the liquors or goods so warehoused, and be made to one person, or to persons carrying on trade or business in partnership.