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

Transitional arrangements

Special customs and excise storage warehouses

Purchase

19A3.06

(a)

Every licensee of any special customs and excise storage warehouse contemplated in rule 19A3.01(b)(iii), (iv) and (v), must submit to the Controller within 14 days after the end of March, June, September and December for each quarter an account on form DA 260 in respect of goods received into, goods removed from and goods in stock, in such warehouse.

(b)

The form DA 33A referred to in rule 19A3.04, which is required to be completed by a licensee of a special customs and excise storage warehouse contemplated in rule 19A3.01(b)(v) in respect of each removal of spirits supplied under rebate of duty, shall be deemed to be an entry for home consumption for such spirits.

(c)

(i)	The licensee must keep a register of each form DA 33A issued and must include therein the rebate user's name and address, client number and quantity delivered.

(ii)	A copy of the register must accompany the form SAD 500 (ZGR) contemplated in rule 19A3.04(d)(ii).

(d)

Form SAD 500 (ZGR), processed as contemplated in rule 19A3.04(d)(ii) and the duly completed declaration by the authorised person on form DA 33A acknowledging receipt on behalf of the rebate user may, subject to paragraph (e), be accepted for the purposes of rule 19A.09 in respect of goods so removed by the licensee.

(e)	Whenever any goods are removed to rebate users or removed in bond or exported by the licensee of a customs and excise warehouse, the licensee must include with the excise account required to be submitted in terms of these rules a statement to the effect that—

(i)	the goods removed to rebate users, removed in bond or exported as reflected in the account were duly delivered to the rebate user or the licensee of the warehouse to which the goods were removed in bond or were duly exported, as the case may be;

(ii)	a record of the proof of such delivery or export is available at the licensed premises and will be kept in accordance with the requirements of rule 19A.05.

(f)	From the quantity of unpacked spirits there may be deducted by the licensee of a—

(i)	customs and excise warehouse receiving such spirits, 0,25 per cent as contemplated in section 75(18)(b)(i); and

(ii)	special customs and excise storage warehouse, 0,25 per cent as contemplated in section 75(18)(b)(ii).