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

Customs and Excise Rules

Chapter IV : Customs and Excise Warehouses: Storage and  Goods in Customs and Excise Warehouses

Rules for Section 21 of the Act

Rule 21.03

Entry of goods for storage and export

 

21.03.04

(a)

(i) Any goods intended for storage in a special export storage warehouse, must be entered on a form SAD 500, purpose code WE.
(ii) Goods so entered and received in such warehouse are subject to compliance with section 21(3) and these rules and, except on good cause shown, the relevant SAD 500 may not be substituted or cancelled for placing the goods under any other customs procedure.

(b)

(i) Where any entered particulars change prior to export due to repacking, consolidation or deconsolidation or for any other reason the relevant SAD 500 must be amended by a voucher of correction to reflect such change.
(ii) Where goods are repacked or consolidated, the voucher of correction must reflect the countable quantities in which the goods are so repacked or consolidated.
(iii) The goods concerned may not be exported unless the voucher of correction has been processed at the office of the Controller.
(c) Goods imported into the Republic from a BLNS country or goods imported from outside the common customs area whether or not through a BLNS country that are destined for storage in a special customs and excise storage warehouse shall be subject to compliance with the following procedures:

(i)

(aa) At the office of the Controller where the goods enter the Republic—
(A) a form SAD 500, purpose code IM5 and a form SAD 502 for goods imported from a BLNS country;
(B) a form SAD 500, purpose code RIB and a form SAD 502 or a form SAD 500 WE and a form SAD 505 for goods imported from outside the common customs area,

must, notwithstanding that a SAD form may have been processed in a BLNS country, be processed for removal in bond of the goods to such warehouse;

(bb) security, as the Controller may require, for any duty or value-added tax in terms of the Value-Added Tax Act, 1991 (Act No. 89 of 1991) leviable on such goods must be furnished by the person entering the goods for removal in bond;

(ii)

(aa) form SAD 500, purpose code WE and a form SAD 505 must be processed for the purpose of storage of the goods in the special customs and excise storage warehouse at the office of the Controller where the warehouse is situated;
(bb) a duly processed form SAD 500 and acknowledgement by the licensee may be accepted by the Controller where security is furnished as proof that the obligations under the removal procedure have been fulfilled.
(d) Goods removed for export to—
(i) a BLNS country, must be declared on a form SAD 500, purpose code XIB if dutiable goods and if non-dutiable goods, be declared on a form SAD 500, purpose code XE and a form SAD 502.;
(ii) a destination outside the common customs area whether or not carried through a BLNS country, must be declared on form SAD 500, purpose code XE and a form SAD 502.