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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 25 of the Act

Application to repack warehoused goods

 

25.01

(a) For the purposes of this rule "repack" or "repacking" includes any operation contemplated in section 25.
(b) This rule does not apply to any special customs and excise storage warehouse for which a licence is issued in accordance with the provisions of section 21—
(i) allowing the licensee, subject to conditions imposed by the Commissioner, to dispose of goods from such warehouse in rendering services—
(aa) as a duty free shop;
(bb) as a supplier of stores for foreign-going ships and aircraft;
(cc) as a stockist for supplying specified goods for home consumption including under rebate of duty;
(dd) in respect of which the Commissioner, on good cause shown, determines that this rule is not applicable; or
(ii) for the storage of goods contemplated in section 21(3).
(c) A licensee of a customs and excise storage warehouse or the owner of any goods in such warehouse may, for the purposes contemplated in section 25, apply in writing to the Controller to repack such goods in such warehouse.
(d) The application must be accompanied by a draft voucher of correction reflecting the countable quantities in which the goods will be repacked and the customs or excise value appropriately apportioned to such quantities.
(e) Goods may not be repacked in single units, such as stationery items, perfumery, toilet preparations and bottles of liquor or other units that are usually sold in the retail trade, except where such units are usually sold both in the wholesale and retail trade.
(f) The goods may not be so repacked unless authorised by the Controller who may require that repacking must be done under supervision of an officer.
(g) No such repacked goods may be entered in accordance with any procedure for removal from such warehouse unless the voucher of correction has been duly processed at the office of the Controller.