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

Spirits or fuel levy goods reprocessed in or removed or returned to a customs and excise manufacturing warehouse on which a percentage deduction contemplated in section 75(18) has been claimed and granted

Purchase

19A.10

Whenever any spirits or fuel levy goods on which any deduction from the dutiable quantity has been claimed and granted as contemplated in section 75(18) are reprocessed in or removed or returned to a customs and excise manufacturing warehouse, such warehouse in which such goods are so reprocessed, removed or returned must add any such quantity to the dutiable quantity for the accounting month during which such goods were so reprocessed, removed or returned.