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 19A of the Act

Special provision in respect of customs and excise warehouses in which excisable or fuel levy goods are manufactured or stored

Rules in respect of Spirits

Deductions from or set-off against monthly accounts in respect of goods subject to movement procedures

Purchase

19A3.05

The provisions of rules 19A.06(e) and 19A.09 shall apply mutatis mutandis to any deduction or set-off from monthly accounts and such deduction or set-off may only be made on compliance with the procedures regulating the movement of the goods concerned.