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

Keeping of books, accounts and documents

Purchase

19A.05

(a)	For the purposes of section 101 and notwithstanding anything to the contrary in any rule contained, every licensee must, as required in terms of rule 60.08(2)—

(i)

keep proper books, accounts and documents and any data created by means of a computer, of all transactions relating to the activity in respect of which the licence is issued, for a period of five years calculated from the end of the calendar year in which any such document was created, lodged or required for the purposes of any customs and excise procedure;

(ii)	include in such books, accounts, documents and data any requirements prescribed in any provision of the Act in respect of the activity for which the licence is issued;

(iii)

produce such books, accounts, documents and data on demand at any reasonable time and render such returns or submit such particulars in connection with the transactions relating to the licensed activity as the Commissioner may require.

(b)	Such books, accounts, documents and data must include—

(i)	Where applicable—

(aa)	proper accounting records of each type of goods received, stored, used or removed;

(bb)	copies of invoices, dispatch delivery notes, bills of entry, transport documents, orders, payments received and made, proof of delivery to the consignee in respect of goods removed for any purpose excluding home consumption and payment of duty;

(cc)	copies of the contract of carriage entered into between the licensee and the licensed remover of goods in bond and delivery instructions issued to such remover in respect of each consignment;

(dd)	copies of the monthly accounts rendered for payment of duty in respect of warehouses authorised to dispose of goods for home consumption;

(ee)	a stock account balanced monthly whether or not the licensee is authorised to dispose of goods for home consumption and payment of duty.

(ii)	where such warehouse is a manufacturing warehouse, a stock record wherein the licensee must record daily—

(aa)	receipts of materials for manufacturing;

(bb)	quantities of materials used and the nature and quantities of excisable goods produced from such materials;

(cc)	the production rate of the materials used;

(dd)	nature and quantities of by-products or other goods manufactured;

(ee)	a separate record for losses in the manufacturing process or through working, pumping, handling or any similar causes or from natural causes as contemplated in item 624.30 of Schedule No. 6.