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 Tobacco Products

Customs and excise warehouses the manufacture or storage of beer

Purchase

19A1.01

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

(b)	Customs and excise warehouses for the manufacture or storage of tobacco products may be licensed only for the purposes of—

(i)	manufacturing of tobacco products;

(ii)	storage of such products for export; or

(iii)

storage of such products for supply to any other customs and excise storage warehouse licensed as—

(aa)	a duty free shop; or

(bb)	for the supply of dutiable goods to foreign-going ships or aircraft.

(c)

For the purposes of section 19A(a)(ii), tobacco products stored as contemplated in paragraph (b)(ii) or (iii) may not be removed from such warehouses for home consumption and payment of duty, except if the Commissioner, on good cause shown , and subject to such conditions as he may impose in each case, permits such removal.

(d)	Every application that is approved for the licensing of a warehouse contemplated in paragraph (b) in respect of tobacco products classifiable under items 104.37.14 or 104.37.16 will be issued with effect from the date on which the duty liability of the applicant arose in terms of this Act.

[Rule 19A1.01(d) inserted by section 1 of Notice No. R. 3473, GG48669, dated 29 May 2023]