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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 18 of the Act

Removal of goods in bond

 

18.01 Goods entered for removal in bond under the provisions of section 18(1) shall—
(a) if imported, and—

(i)

(aa) intended for direct removal in bond to a destination within the common customs area, be entered on form SAD 500, purposes code RIB and, if by road, in addition a form SAD 502;
(bb) intended for direct removal in bond in transit to a destination outside the common customs area, be entered on form SAD 500, purpose code RIT and, if by road, in addition a form SAD 502;
(ii) removed from a place where landed in the Republic from a ship, aircraft or other vehicle to a customs and excise warehouse, be entered for warehousing on forms SAD 500 and SAD 505;
(iii) removed from a customs and excise warehouse to another such warehouse, be entered on forms SAD 500 and SAD 505—
(aa) for rewarehousing in the same area of control; or
(bb) for removal in bond to another area of control;
(b) if excisable, and removed from a customs and excise warehouse to another such warehouse, be entered for removal in bond ex warehouse on a form DA 32 or forms SAD 500 and SAD 505 reflecting the applicable purpose of removal.

 

18.02 Except as otherwise provided in section 18 and these rules no goods shall be removed in bond until the remover has been authorised by the Controller to so remove such goods.

 

18.03 Any person removing goods in bond to a place in the Republic shall consign the goods to the place indicated by the Controller.

 

18.04 Goods imported into the Republic from any territory in Africa and which are removed in bond in terms of section 18 shall be entered for removal in bond, in the case of —
(a) goods in transit through the Republic to a destination outside the Republic—
(i) by road, at the place where the goods enter the common customs area or, if such place is not a place in the Republic and such goods have not been so entered, at the place where the goods are destined to leave the Republic;
Note: Due to the closure of the Office of the Controller of Customs and Excise, Maputo with effect from 1 April 1996, the Rule is amended accordingly.
(ii) by air, at the place where the goods are first landed in the Republic; or
(iii) by rail, at the place where the goods are destined to leave the Republic; and
(b) all other goods, except goods by rail, at the place where such goods enter the Republic.

 

18.05 Except in respect of goods imported by rail, goods may be removed in bond within the Republic only to a place appointed as a place of entry, or to any premises or warehouse within the area of control of the Controller at that place or, in the case of excisable goods, to a licensed customs and excise warehouse if such goods are intended for warehousing in such customs and excise warehouse or, in the circumstances which he considers to be exceptional, to any other place approved by him.

 

18.06

(a) Except where otherwise provided in these rules, the consignee of goods removed in bond to a place in the Republic shall not take delivery of such goods or cause them to be warehoused or exported at the place of destination until he has duly entered the goods at the customs and excise office at that place, for consumption, warehousing or export, and has obtained the written authority of the Controller for such delivery, warehousing or export.
(b) The said consignee shall also submit to the Controller at the place of destination all such invoices and documents relating to the goods as he may require as well as a numbered and date-stamped copy of the relative bill of entry for removal in bond.

 

18.07 The period allowed to obtain valid proof in terms of section 18(3)(b)(i) shall be calculated from the date the goods were entered for removal in bond or for export and shall be—
(a) 30 days to obtain proof that goods removed to a place in the common customs area have been duly entered at that place;
(b) 30 days to obtain proof that goods which were destined for any country in Africa beyond the borders of the common customs area have been duly taken out of that area;
(c) 30 days to obtain proof that goods in transit through the Republic from any country in Africa have been duly taken out of the Republic; or
(d) in other cases, 30 days to obtain proof that goods have been duly taken out of the common customs area,

unless application is made for an extension to reach the Commissioner before expiry of the relevant period specified in subparagraph (i), (ii), (iii) or (iv) and the Commissioner on good cause shown extends that period.

 

18.08 The following particulars shall be reflected on a form SAD 500—
(a) Where imported goods are entered for direct removal in bond to any place in or outside the Republic, the particulars required shall be furnished fully on the SAD form applicable—
(i) in the case where the goods are removed—
(aa) to any place in the Republic, the goods must be entered on forms SAD 500 and SAD 505;
(bb) outside the Republic, the goods must be entered on forms SAD 500 and SAD 502;
(cc) to any place—
(A) if the goods are carried by road, the customs client number and the name and address of the licensed remover of goods in bond and subcontractor must be inserted in Boxes 59 or 60 on the forms SAD 502 and SAD 505;
(B) if the goods are carried by rail, sea or air, the relevant customs client number and the name and address of the remover in bond in boxes on the relevant forms SAD 502 and SAD 505 must be left blank and the means of carriage and the name of the vessel and the voyage number or aircraft flight number must be furnished in Box 21 on the SAD 500;
(ii) the name, physical address and customs and excise client number of the consignee or importer must be inserted in Box 8 on the SAD 500;
(iii) the name, physical address and customs and excise client number of the consignor or exporter must be inserted in Box 2 on the SAD 500;
(iv) the name and customs and excise client number of the importer or exporter must be inserted in the "Importer or Exporter" box on the SAD 501;
(v) the name and customs and excise client number of the importer or exporter must be inserted in Box 50 on the SAD 502, SAD 505 and SAD 507;
(vi) in all instances, there must be furnished in Box 27 on the SAD 500, where the goods are destined for a place in the Republic, the appointed place of entry to which they are removed;
(vii) in all instances when goods are exported, there must be furnished in Box 29 on the SAD 500, the place where the goods leave the Republic to a destination beyond the borders of the Republic; and
(b) in the case of goods which have been landed from a ship, aircraft or other vehicle at a place to which they were not consigned and are removed in bond by the master, pilot or other carrier to the place to which they were consigned in the first place, full particulars as required in accordance with manifest requirements in form DA 1 or 2 referred to in rules 7.01 to 7.03 and such additional particulars as the Controller may require.

 

18.09 Suppliers' invoices in respect of goods entered for removal in bond in the circumstances stated in rule 18.08(a) shall be produced to the Controller at the time of entry for removal.

 

18.10 If goods which have been entered for warehousing at the place of importation are required for immediate removal in bond from that place before they have been deposited in the warehouse, they may, subject to compliance with such conditions as the Controller may impose, be treated and entered for removal as if they had been so deposited.

 

18.11 If any goods referred to in rule 18.07(c) are not exported within the specified period, such goods shall be warehoused in a licensed customs and excise warehouse after entry for warehousing or dealt with as the Controller may direct.

 

18.12 In transit removal of unworked or simply prepared ivory of tariff heading 05.07 of Schedule No. 1 through the Republic is prohibited unless covered by a permit issued for that purpose by the controlling body in the country of export.

 

18.13 Beef or other meat in transit through the Republic to a destination outside the Republic shall be carried in sealed trucks or containers direct from the country of export to the place of export in the Republic and such seals shall not be broken except with the permission of the Controller at that place.

 

18.14
(a) If the transit of goods is to be interrupted for purposes of an activity contemplated in section 18(13)(b)(i)(aa) to (ii), the Commissioner’s permission must be obtained in accordance with this rule.
(b) Application must be made in accordance with paragraph (c) to the Office in the control area where such activity is to be carried out before the commencement of—
(i) the interruption, in the case of an interruption that could not be foreseen before the start of the transit movement: Provided that in the case of a breakdown or accident where goods are in danger of being unlawfully removed, damaged or destroyed and immediate action is required, application must be made promptly after the transfer of the goods to another vehicle; or
(ii) the transit movement, in the case of interruptions that are expected to happen routinely during transit movements.
(c) An application referred to in paragraph (b) must—
(i) be submitted via e-mail to [email protected] by—
(aa) the licensed remover of goods in bond responsible for the transit;
(bb) the registered agent of that licensed remover of goods in bond, if the licensed remover of goods in bond is not located in the Republic;
(cc) the importer or exporter of the goods; or
(dd) the clearing agent acting on behalf of the importer or exporter of the goods, or on behalf of the licensed remover in bond or registered agent;
(ii) in the case of an application contemplated in paragraph (b)(i), reflect—
(aa) the name and customs code of the applicant;
(bb) if the application is submitted by a clearing agent or registered agent, the name and customs code of such clearing agent or registered agent;
(cc) the movement reference number of the bill of entry submitted in respect of the goods;
(dd) the registration number of the vehicle in which the goods are transported;
(ee) the number of the container in which the goods are transported, if applicable;
(ff) the number of any seal used on the holding compartment of the vehicle or the container, if applicable;
(gg) the transport document number;
(hh) the activity for purposes of which the transit is to be interrupted;
(ii) a motivation of why the transit is to be interrupted for that activity; and
(jj) the place where and the time when the activity will be carried out;
(iii) in the case of an application contemplated in paragraph (b)(ii), reflect—
(aa) the information referred to in subparagraph (ii)(aa), (bb), (hh) and (ii) of that paragraph;
(bb) a description of the goods in respect of which the activity will be carried out;
(cc) the place where the activity will routinely be carried out;
(dd) estimated duration of the activity; and
(ee) any other information that may be required for purposes of the application; and
(iv) must be supported by—
(aa) an authorisation in circumstances where the application is submitted by a clearing agent or registered agent on behalf of the applicant; and
(bb) such other documents as may be required for purposes of the application.
(d) An application may be granted subject to conditions which may include—
(i) requiring that the relevant activity be carried out under customs supervision subject to special or extra attendance charges payable in terms of rule 120.04;
(ii) conditions in relation to procedures and controls to be adhered to by the applicant during the carrying out of the activity; and
(iii) any other condition that may be reasonably necessary in the circumstances.
(e) In the case of an application contemplated in paragraph (b)(ii), a standing permission may be granted to carry out the relevant activity in respect of transit movements involving goods of the description indicated on the application in terms of paragraph (c)(iii)(bb), for a period of one year after date of issue of the permission.
(f) A standing permission referred to in paragraph (e) may, in the case of non-compliance with a condition subject to which the permission was granted, be withdrawn after—
(i) notifying the permission holder of the intended withdrawal and the reason therefor; and
(ii) considering written representations by the permission holder on the proposed withdrawal submitted within ten working days after the date of notification.

[Rule 18.14 substituted by Notice No. R. 649, GG44884, dated 23 July 2021]

 

18.15

(a) Any imported second-hand vehicle—
(i) in transit to an importer outside the Republic as contemplated in section 18(1A); or
(ii) destined for storage in a customs and excise warehouse pending export;
(iii) sold or otherwise disposed of by a licensee of a customs and excise warehouse to a purchaser in any other country within the common customs area,

must, after due entry, if removed by road, be removed to its destination as contemplated in this rule.

(b) Where such a vehicle is removed by road to any destination, including from its place of landing to a customs and excise storage warehouse for export, it may not be removed under own power or towed, and it—
(i) must be carried—
(aa) by a licensed remover of goods in bond as contemplated in section 64D and the rules made thereunder; or
(bb) when removed to or from such storage warehouse, by the licensee thereof using own transport as may be specified in the rules for section 64D; or
(ii) may be carried by a road vehicle registered in any country in Africa outside the common customs area, by means of which goods were imported into the Republic, in the circumstances, and subject to compliance with the requirements, specified in rule 64D.04(1).
(c) Where such vehicle is removed in bond to any other country within the common customs area such a vehicle may only be removed to a customs and excise warehouse in that country.
(d) The provisions of this rule do not apply to any vehicle temporarily imported as contemplated in item 490.00 of Schedule No. 4.
(e) For the purposes of this rule—
(i) "road vehicle" includes any power-driven vehicle used on roads and a trailer; and
(ii) "trailer" means a vehicle which is not power-driven and which is designed or adapted to be drawn by a power-driven vehicle and includes a semi-trailer.