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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 20 of the Act

Clearance of goods from a customs and excise warehouse for removal in bond

 

20.20 In addition to the rules under this heading the removal of goods in bond is subject to the provisions of section 18 and the rules pertaining to that section.

 

20.21 In the case of goods liable to excise duty only and removed in bond from one customs and excise warehouse to another any copy of a certificate for the removal of excisable goods ex warehouse (form DA 32) relating to the removal of such goods shall on being deposited in the entry box in such warehouse to which such goods were so removed be deemed to be a bill of entry for re-warehousing in respect of such goods in that warehouse.

 

20.22 In the case of excisable goods of Section B of Part 2 of Schedule No. 1 the owner may remove such goods under cover of a form DA 32 for removal in bond and for re-warehousing only. Particulars of such removals shall be indicated on a form DA 75.22.

 

20.23 The consignee of any goods removed in bond shall notify the Controller and the remover immediately of the non-receipt of such goods, or any part thereof, and such remover shall take immediate steps to account to the controller for such missing goods or to pay the duty due thereon.