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 Fuel Levy Goods

Customs and excise warehouses for the manufacture and storage of fuel levy goods

Purchase

19A4.01

(a)	These rules are additional to the general rules numbered 19A.

(b)	Customs and excise warehouses for the manufacture or storage of fuel levy goods may be licensed only as a—

(i)

customs and excise manufacturing warehouse where such warehouse is a warehouse established for the purpose of manufacturing a range of products which include fuel levy goods by the conversion of crude oil, coal, gas or any other source of hydrocarbon or blending such range of products and the manufacture of biodiesel;

(ii)	special customs and excise storage warehouse for the storage of fuel levy goods received from a customs and excise manufacturing warehouse contemplated in subparagraph (i) for removal to a BELN country or for export (including supply as stores for foreign-going ships);

[Rule 19A4.01(b)(ii) substituted by Notice No. R. 3194, GG48293, dated 24 March 2023 - effective 11 March 2011]

(iii)

special customs and excise warehouse for the storage of fuel levy goods which will be marked or used as aviation kerosene as contemplated in section 37A and its rules which when so marked or so used are free of duty as specified in section A of Part 2 and Part 5 of Schedule No. 1.

(c)	Any reference in the rules to "marked good" or "aviation kerosene" means such goods and such kerosene administered in terms of section 37A and its rules.