Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter IV : Customs and Excise Warehouses: Storage and Manufacture of 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 regarding the manufacture, payment of duty and controlled movement of beer, tobacco products, spirits and fuel levy goods

General rules

Issue of invoices or dispatch delivery notes in respect of goods removed from a customs and excise warehouse

Purchase

19A.04

(a)

Any licensee of any customs and excise warehouse who removes any goods, to which these rules relate, from such warehouse for any purpose contemplated in section 20(4), including for the purpose of a rebate of duty under the provisions of section 75 and any item of Schedule No. 6, or who removes any fuel levy goods from duty paid stocks for any purpose, must in addition to any other document required to be completed in respect of any procedure prescribed in the Act, complete an invoice or dispatch delivery note, serially or transaction numbered and dated which must include at least—

(i)

(aa)	the licensed name, customs client number, warehouse number (where applicable) and physical address of the licensee who so removes such goods;

(bb)	a description of the goods so removed, including the relevant tariff item and if applicable, the rebate item;

(cc)	the quantity of goods so removed;

(dd)	the date of removal of the goods;

(ee)	the name or business name (if any) and the address of the person to whom the goods are removed;

(ff)	the number of the customs and excise warehouse to which the goods are removed, if applicable;

(gg)	where applicable, the price charged for each unit and the total price of the invoice goods;

(hh)	where the goods are removed to a destination in the Republic for any purpose other than home consumption, the customs client number of the person to whom the goods are so removed.

(ii)	in respect of—

(aa)	beer, the registered brand name and the alcoholic strength by volume for each brand;

(bb)	spirits, the volume, and percentage of alcohol by volume at 20° Celsius;

(cc)	tobacco products—

(A)	cigarettes and sticks, the number;

(B)	liquids, the volume in millilitres;

(C)	all others, the mass in kilograms;

[Rule 19A.04(a)(ii)(cc) substituted by section 2 of Notice No. R. 3230, GG48340 dated 31 March 2023 : effective 1 June 2023]

(dd)	fuel levy goods, the volume at 20° Celsius,

(iii)

in all instances, any other particulars required for determining the tariff classification and amount of duty on any goods specified in such invoice and removed from such warehouse.

(b)

(i)

Such invoice or dispatch delivery note issued in respect of beer and tobacco products removed for home consumption and payment of duty from any customs and excise manufacturing warehouse and spirits removed from a VMP warehouse, shall be deemed to be an entry for home consumption on compliance with the requirements of section 38(4).

(ii)

Such invoice must be issued for fuel levy goods removed for any purpose from a customs and excise storage warehouse and such invoice shall be deemed to be an entry for home consumption and payment of duty and the duty due thereon must be accounted for in the monthly accounts, subject to authorised deductions, as contemplated in the rules numbered 19A4.02;

(iii)

Fuel levy goods removed from a customs and excise manufacturing warehouse for any purpose shall be deemed to be entered for home consumption and payment of duty on completion and issuing of the document contemplated in rule 19A4.02.