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

Customs and Excise Rules

Chapter III : Importation, Exportation and Transit and and Coastwise Carriage of Goods

Rules for Section 17 of the Act

Rent to be paid on goods in a State warehouse

 

17.01

(a)

(i) These rules apply to goods taken to and secured in a State warehouse or goods removed to or allowed to remain in any place deemed to be a State warehouse as contemplated in section 43(2).
(ii) In these rules and any form to which the rules relate, any meaning ascribed to any word or expression in the Act, shall bear the meaning so ascribed and, unless the context otherwise indicates—

 

"carrier"

shall have the meaning assigned thereto in the rules for section 8;

 

"cleared goods"

means goods which have been entered or declared in terms of applicable customs and excise laws and procedures relating to those goods, whether or not they have been validly so entered or declared;

 

"customs and excise laws and procedures"

shall have the meaning assigned thereto in rule 59A.01(a);

 

"delivery order"

means any document issued by a carrier authorizing delivery of goods to the person named therein;

 

"freight ton"

means the greater of either the mass or measurement of goods where one freight ton is equal to a metric ton (1 000 kg) or one cubic metre;

 

"rate"

means the rate specified in rule 17.02 for the calculation of rent;

 

"rent"

means the amount charged in respect of the period goods remain in a State warehouse as contemplated in section 17;

 

"rent-free period"

means a period contemplated in rule 17.04;

 

'sold in terms of section 43(3)"

referred to in rule 17.02 includes goods to which sections 41(2) and 107(1)(b) relate;

 

"the Act"

means "this Act" as defined in section 1 of the Customs and Excise Act, 1964 (Act No. 91 of 1964);

 

"traveller"

means—

(aa) any person who does not normally reside in the Republic and who temporarily enters or who leaves the Republic; or
(bb) any person who normally resides in the Republic and who leaves or returns to the Republic;

 

"uncleared goods"

includes goods that must be entered or declared in terms of customs and excise laws and procedures and have not been so entered or declared or in the case of goods to which section 114 relate, any goods that are detained in terms of that section and are not required to be so entered or declared.

 

(iii) For the purposes of the definition of "freight ton" any fraction of a metric ton or a cubic metre must be regarded as a whole metric ton or cubic metre, as the case may be.

(iv)

(aa) Any number of days for which rent is charged must be calculated inclusive of the day the goods are received into, and the day they are removed from the State warehouse and any part of such a day must be regarded as a full day.
(bb) The rent-free number of days for removal of goods in respect of which rent has been paid must be calculated as contemplated in rule 17.04.

(b)

(i) A person who may obtain delivery of goods in a State warehouse must apply on form DA 68 and pay rent due to the Controller in whose area of control the State warehouse is situated.
(ii) Except if the Controller authorizes delivery of goods in terms of any other document, goods in a State warehouse shall not be taken by, or delivered to, any person unless delivery is authorized by the Controller on form DA 68.
(iii) Goods may only be received into or taken from a State warehouse during the hours of attendance prescribed for the office of the Controller.

 

17.02

(a) Rent shall be charged on goods for the period the goods remain in a State warehouse in the circumstances and at the rate specified in paragraphs (b), (c) and (d) of this rule.

 

(b) Rate at which and the circumstances in which rent is charged on goods imported or exported by travellers

 

Subject to rules 17.03 and 17.04, the rate at which, and the circumstances in which, rent is charged on cleared on uncleared goods imported or exported by travellers shall be in the case of goods which are—

Rate per kilogram or part

thereof per day or part

thereof

(i)

detained, seized or forfeited and subsequently delivered in terms of section 93;

R1,00

(ii)

sold in terms of section 43(3);

R1,00

(iii)

detained for the purposes of any other law as contemplated in section 113(8);

R1,00

(iv)

Any goods to which subparagraphs (i) to (iii) do not apply.

R1,00

 

(c) Rate at which and the circumstances in which rent is charged on uncleared goods (excluding goods imported or exported by travellers)

 

Subject to rules 17.03 and 17.04, the rate at which, and the circumstances in which, rent is charged on uncleared imported goods or uncleared goods for export (excluding goods imported or exported by travellers) shall be in the case of goods which are—

Rate per freight ton or part thereof per day or part thereof

(i)

landed at a place to which they were not consigned and are in the State Warehouse—

 

 

(aa)

up to and including the 14th day from the date of receipt in the State Warehouse; and

R10,00

 

(bb)

for any further period after the 14th day;

R33,00

(ii)

detained, seized or forfeited and subsequently delivered in terms of section 93—

 

 

(aa)

up to and including the 90th day from the date of receipt; and

R10,00

 

(bb)

any further period after the 90th day;

R33,00

(iii)

sold in terms of section 43(3)

R10,00

 

any goods to which subparagraphs (i) to (iii) do not apply.

R10,00

 

(d) Rate at which and the circumstances in which rent is charged on cleared goods (excluding goods imported or exported by travellers)

 

Subject to rules 17.03 and 17.04, the rate at which and the circumstances in which, rent is charged on uncleared imported goods or goods cleared for export (excluding goods imported or exported by travellers) shall be in the case of goods which are—

Rate per freight ton or part thereof per day or part thereof

(i)

landed at a place to which they were not consigned and are in the State Warehouse—

 

 

(aa)

up to and including the 14th day from the date of receipt in the State Warehouse; and

R10,00

 

(bb)

for any further period after the 14th day;

R33,00

(ii)

not subject to compliance with any customs and excise laws and procedures and are removed form the State Warehouse—

 

 

(aa)

up to and including the 14th day from the date of receipt in the State Warehouse; and

R10,00

 

(bb)

during any further period after the 14th day up to and including the 28th day

R21,00

 

(cc)

during any further period after the 28th day up to and including the date of removal;

R33,00

(iii)

any goods to which any of the circumstances contemplated in subparagraphs (i) to (ii) do not apply.

R10,00