| 35.01 |
Rules 19.01 to 19.06 shall mutatis mutandis apply to the licensing and conduct of any special customs and excise warehouse for the manufacture of wine. |
[Rule 35.01 substituted by section 10 of Notice No. R.473, GG43245, dated 24 April 2020]
| 35.02 |
Unless any exemption has been granted in terms of the provisions of section 27(16), rules 20.10 to 20.17 and 27.01 to 27.10 shall mutatis mutandis apply to the manufacture of wine in any special customs and excise warehouse |
| 35.03 |
Unless exempted by the Controller, invoices reflecting at least the name of the licensee, the consignee, the quantity, the date, the type of packaging and the nature of the product shall, prior to removal of any wine, be completed in respect of all wine removed from a special customs and excise warehouse or a customs and excise manufacturing warehouse. The duplicates of such invoices, any consignment notes, shipping documents and any other documents relating to such wine shall at all times be made available to the Controller for inspection. |
| 35.04 |
In the case of any removal of wine ex warehouse for payment of duty, the relative invoice referred to in rule 35.03 shall be deemed to be a certificate for removal of excisable goods but copies of such invoices shall not be deposited in the entry box unless required in writing by the Controller on the date or for the period mentioned in rule 20.14. |
| 35.05 |
In the case of any removal of wine ex warehouse for a purpose other than payment of duty, the relative invoice referred to in rule 35.03 shall not be accepted as a certificate for removal of excisable specified goods and such removal shall be subject in all respects to the Provisions of rules 20.10 to 20.17. |
35.06
| (a) |
A licensee of a customs and excise warehouse or special customs and excise warehouse in which wine is manufactured, may only remove, or permit the removal, of wine in bulk— |
| (i) |
to the licensee of another such warehouse; |
| (ii) |
to the licensee of a VMP warehouse contemplated in the rules numbered 19A3 for the primary production of spirits; |
| (iii) |
to the licensee of a special customs and excise storage warehouse licensed for the storage of wine for export; or |
| (iv) |
for direct export from that warehouse. |
| (b) |
For the purposes of paragraph (a), "wine in bulk" means wine not in normal packaging for sale by retail. |
Special Investigating Units and Special Tribunals Act, 1996
