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

Clearance of tobacco products from a customs and excise manufacturing warehouse and payment of duty

Purchase

19A1.02

(a)

Where tobacco products are removed from a customs and excise manufacturing warehouse for home consumption and payment of duty, the invoice or dispatch delivery note duly completed and issued as contemplated in rule 19A.04, shall, subject to compliance with the provisions of section 38(4), be deemed to be due entry for home consumption of such tobacco products.

(b)

(i)

In accordance with rule 19A.06, excise accounts on prescribed form DA 260 and its applicable schedules together with the validating form SAD 500 must be submitted for the relevant accounting month by the licensee of the customs and excise manufacturing warehouse to reach the Controller within 30 days after the date or the last day contemplated in rule 19A.06(b)(i) during the hours of business prescribed in item 201.20 of the Schedule to the Rules for acceptance of SAD forms and for receipt of duties and other revenue.

(ii)

Excise duty payable as calculated on form DA 260 and entered on form SAD 500 must be paid, to reach the Controller within 60 days after the date or last day contemplated in rule 19A.06(b)(1), but not later than the penultimate working day of the second month following such date or day, during the hours of business prescribed in item 201.20 of the Schedule to the Rules for acceptance of SAD forms and for receipt of duties and other revenue.

(iii)

If payment is made by electronic funds transfer, proof of payment must be submitted to reach the Controller during the period and the hours of business specified in subparagraph (i).