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Customs and Excise Act, 1964 (Act No. 91 of 1964)

Chapter IV : Customs and Excise Warehouses; Storage and Manufacture of goods in Customs and Excise Warehouses

20. Goods in customs and excise warehouses

 

(1)
(a) Any dutiable imported or dutiable locally-produced goods and any beverages produced from excisable spirits in pursuance of any permission granted under the provisions of section 31(2), being goods or beverages of a class or kind approved by the Commissioner in respect of each warehouse, may be entered for storage in a customs and excise warehouse with deferment of payment of duty and no such goods or beverages shall be removed to or placed in a customs and excise warehouse until they have been so entered.
(b) Such entry shall be deemed to be due entry in respect of such goods at the place of importation or manufacture for the purposes of this Act.

 

(2)
(a)
(i) Upon the entry and landing of imported goods for storage in or the transfer of dutiable locally-produced goods to a customs and excise warehouse or the transfer of dutiable manufactured goods from a customs and excise manufacturing warehouse to a customs and excise storage warehouse, the licensee of any such warehouse in which such goods are stored or to which such goods are so transferred shall take and record an accurate account of such goods, which shall include, subject to any deduction that may be allowed under section 75(18), the debiting to stock of any excess found on receipt of such goods at such warehouse.
(ii) The said licensee shall immediately upon the receipt of such goods report to the Controller any such excess so found.
(b) Subject to the provisions of subsection (18) of section seventy-five and of subsection (5), no allowance for loss or diminution of any nature which occurs while such goods are being transported to or kept in any such warehouse or transported from one warehouse to another or removed in bond shall be allowed.

 

(3) Goods on which no duty is payable and of a class or kind approved by the Commissioner in respect of each warehouse, may, subject to such conditions and to the keeping of such records as the Commissioner may in each case determine, without entry, be taken into a customs and excise warehouse for the purpose of being used in the manufacture of or in conjunction with dutiable goods.

 

(4) Subject to section 19A, no goods which have been stored or manufactured in a customs and excise warehouse shall be taken or delivered from such warehouse except in accordance with the rules and upon due entry for any of the following purposes—
(a) home consumption and payment of any duty due thereon;
(b) rewarehousing in another customs and excise warehouse or removal in bond as provided in section 18;
(c) [Section 20(4)(c) deleted by section 6(b) of Act No. 84 of 1987];
(d) export from customs and excise warehouse (including supply as stores for foreign-going ships or aircraft.)

 

(4bis) No person shall, without the written permission of the Controller, divert any goods entered for removal from or delivery to a customs and excise warehouse, except goods entered for payment of the duty due thereon, to a destination other than the destination declared on entry of such goods or deliver or cause such goods to be delivered in the Republic except in accordance with the provisions of this Act.

 

(5) Subject to the provisions of any item in any Schedule, the duty on any deficiency in a customs and excise warehouse shall be paid forthwith on demand after detection of such deficiency.

 

(6) Goods packed for retail sale shall not be entered for storage in a storage warehouse unless they are packed in outer containers normally used in the wholesale trade in respect of such goods.

 

(7) [Section 20(7) has been deleted]