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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 35A of the Act

Additional rules regarding the manufacture of cigarettes and cigarette tobacco

 

35A.01 The Controller may permit an average mass, ascertained from time to time in the manner approved by him, of each class of each brand of cigarettes or cigars manufactured in any customs and excise manufacturing warehouse to be used in that warehouse for purposes of calculating the duty on such class of cigarettes or cigars for such time as he may permit.

 

35A.02 Subject to the proviso to section 35A(2) no manufacturer shall remove any cigarettes or cigarette tobacco or permit any cigarettes or cigarette tobacco to be removed from his licensed customs and excise manufacturing warehouse for consumption in the Republic unless—
(a) in the case of cigarettes they are properly packed in an unbroken and unopened container which contain ten, twenty or thirty cigarettes; and the stamp impression determined in terms of section 35A(2) has been made thereon; and
(b) in the case of cigarette tobacco it is properly packed in an unbroken and unopened container containing a nett mass of fifty grams or multiples thereof with a maximum of two hundred grams.

 

35A.03 The dies for making the stamp impressions referred to in section 35A(2) shall be made available by the Office to manufacturers on payment of an amount to be decided upon from time to time. Manufacturers shall keep proper record of all such dies under their control and damaged and worn out dies shall be returned to the Office within seven days from the date of replacement of such dies.

 

35A.04 The name and address of the licensee of the customs and excise manufacturing warehouse in which any cigarettes or cigarette tobacco are manufactured or any identification mark or number, in lieu of such name and address, approved by the Controller, shall be permanently applied to the immediate container of such cigarettes or cigarette tobacco in a manner approved by him.

 

35A.05 The provisions of rules 36.04, 36.05(a) and 36.06 shall mutatis mutandis apply in respect of any removal of manufactured tobacco ex warehouse and for that purpose any reference to beer shall be deemed to be a reference to manufactured tobacco.