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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 34 of the Act

Additional Provisions regarding spirits manufactured by agricultural distillers

 

34.01 No agricultural distiller in the Province of Gauteng, Mpumalanga, Northern Province, North-west or the Free State shall distil spirits from any fruit other than fresh apricots, apples, grapes, cherries, pears, peaches, plums, citrus or figs.

 

34.02 An agricultural distiller shall not use a still which is not erected on a foundation of brick, stone or cement and is not securely built-in to the satisfaction of the Controller and in a position approved by him on the farm in question.

 

34.03 Every agricultural distiller shall submit on the prescribed forms—
(a) to the Controller within 30 days after the first day of January in each year, a return of spirits in his possession on the first day of January;
(b) to the Controller within 14 days after completion of each new distillation or redistillation of spirits by him, a return of the quantity and strength of the spirits so distilled or redistilled; and
(c) on demand by an officer, a return, declared by him to be correct, of the strength and quantity of spirits in his possession on the date of such demand.

 

34.04 The return required in terms of rule 34.03(a) shall also be rendered by a person who has ceased to be an agricultural distiller, but who was an agricultural distiller during the preceding calendar year.

 

34.05 When an agricultural distiller ceases to operate as an agricultural distiller or ceases to be an agricultural distiller in terms of the provisions of the Act he shall notify the Controller forthwith and furnish at the same time a return of the nature referred to in rule 34.03(c) of the date on which he ceases to operate as or to be an agricultural distiller. He shall also pay the duty forthwith on any spirits stated in such return to be in his possession on such date unless such spirits are consumed on such farm in accordance with the provisions of the Act and shall surrender to the Controller the counterfoils of any certificate issued in respect of any spirits, as well as any unused certificates in his possession.

 

34.06 Unless any exemption has been granted in terms of the provisions of section 27(16), rules 20.10 to 20.17, 27.01 to 27.10 and 27.13 to 27.15 shall mutatis mutandis apply to any agricultural distiller and to any spirits manufactured by him, and for the purpose of such application any reference to a customs and excise manufacturing warehouse shall be deemed to be a reference to the farm owned or occupied by such agricultural distiller or on which such spirits are manufactured.