Older Persons Act, 2006
R 385
Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter IV : Customs and Excise Warehouses: Storage and Goods in Customs and Excise WarehousesRules for Section 21 of the ActRule 21.03Storage and handling of goods |
21.03.06
| (a) | Unless otherwise specified in section 21 and these rules, the provisions of the Act relating to the storage of goods in a customs and excise storage warehouse shall apply to goods stored in a special export storage warehouse. |
(b)
| (i) | Any waste or scrap caused by sorting, grading or repacking or other process must— |
| (aa) | be destroyed under supervision of an officer monthly or at such intervals as the Controller may determine; or |
| (bb) | be entered for home consumption; and |
| (ii) | the quantity destroyed or entered for home consumption deducted from the quantity entered for storage. |
| (c) | Goods removed from such warehouse for export, if wholly or partly transported by road, must, except if exempted by rule be carried by a licensed remover of goods in bond contemplated in section 64D. |
