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

Customs and Excise Rules

Purchase

107A.01

(a)	For the purposes of this rule—

"tobacco grower"

means any person who engages in the farming of tobacco leaf product;

"tobacco leaf dealer"

means any person who engages in the storing, processing or transacting of tobacco leaf product, excluding the farming thereof;

"tobacco leaf processing"

means any preliminary, intermediate or supplementary process in connection with tobacco leaf product, including the drying and threshing thereof;

[Definition substituted by Notice No. R.606, GG43359, dated 29 May 2020]

"tobacco leaf product"

means tobacco not stemmed or stripped, tobacco partly or wholly stemmed or stripped, or tobacco refuse;

"tobacco not stemmed or stripped"

means tobacco classified under tariff subheading 2401.10 of Section IV of Part 1 of Schedule No. 1;

"tobacco partly or wholly stemmed or stripped"

means tobacco classified under tariff subheading 2401.20 of Section IV of Part 1 of Schedule No. 1; and

"tobacco refuse"

means tobacco classified under tariff subheading 2401.30 of Section IV of Part 1 of Schedule No. 1.

(b)	Every tobacco leaf dealer shall register for that purpose in accordance with rule 59A.01A(b)(iA)(dd).

[Rule 107A.01(b) substituted by section 55 of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]

(c)	Every tobacco grower and tobacco leaf dealer shall—

(i)	keep records in respect of—

(aa)	each receipt of tobacco leaf product, including the name, address and customs and excise client number of the supplier;

(bb)	the date, volume, value and detailed description of each such receipt of tobacco leaf product;

(cc)	the tobacco leaf processing carried out in respect of each such receipt of tobacco leaf product;

(dd)	the person on whose behalf such tobacco leaf processing was carried out, including the name, address and customs and excise client number of such person;

(ee)	each supply of tobacco leaf product, including the name, address and customs and excise client number of the recipient; and

(ff)	the date, volume, value and detailed description of each such supply of tobacco leaf product; and

(ii)	retain such records and the documents in support thereof available for inspection by the Commissioner for a period of five years calculated from the end of the calendar year in which any such record was created.

[Rule 107A inserted by section 2 of Notice No. R.583, GG43343, dated 22 May 2020]