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 Beer

Clearance of beer from the customs and excise manufacturing warehouse and payment of duty

Purchase

19A2.02

(a)

Where beer is 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 beer.

(b)

(i)

In accordance with rule 19A.06, the excise duty account on prescribed form DA 260 together with the validating 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 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 SAD 500 must be paid to reach the Controller 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 in respect of the account for—

(aa)	every month except February—

(A)

half of the duty payable within 30 days after such date or last day, but not later than the penultimate working day of the 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 bills of entry and for receipt of duties and other revenue;

(B)

half of the duty payable within 60 days after such date or day, 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 bills of entry and for receipt of duties and other revenue;

(bb)	February, the full amount payable on or before the penultimate working day of March.

(iii)

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

(c)	Any goods removed for any of the following purposes must be entered, in the case of—

(i)	export, including supply as stores for foreign-going ships or aircraft, on form SAD 500, at the office of the Controller, before removal of the goods so exported or supplied;

(ii)	rebate of duty, on form SAD 500 (ZGR) at the office of the Controller before each such removal;

(iii)

removal in bond to any customs and excise warehouse within the common customs area, on form SAD 500 (ZIB) at the office of the Controller before each such removal.

(d)

Whenever goods referred to in these rules are removed in bond from any warehouse to any other warehouse on issuing form SAD 500 (ZIB), the licensee of the receiving warehouse must submit for processing a duly completed form SAD 500 (ZRW) to the Controller in respect of goods received within 14 days after the date of removal of those goods from the premises of the dispatching warehouse for delivery to the receiving warehouse.

(e)

(i)	Any removal in bond or export of beer by road is subject to the provisions of the rules for section 64D.

(ii)	Subject to the provisions of any other rule regarding the carriage of goods, a copy of the processed bill of entry must accompany the driver of the vehicle to its destination and must be produced to an officer on demand.