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Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise RulesChapter IV : Customs and Excise Warehouses: Storage and Goods in Customs and Excise Warehouses

Rules for Section 36A of the Act

Additional rules regarding the manufacture of goods subject to excise duty specified in Section B of Part 2 of Schedule No. 1

 

36A.01 Every manufacturer of excisable goods specified in Section B of Part 2 of Schedule No. 1 and every owner of such goods manufactured for him partly or wholly from materials owned by such owner shall apply to the Commissioner in accordance with rule 60.01A(c)(i) for the licensing of his premises as a special customs and excise warehouse. The application shall be supported by—

[Words preceding Rule 36A(36A.01)(a) substituted by section 6 of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]

(a) a duly completed Certificate of Value for goods liable to Excise Duty. Should any change in such manufacturer's or owner's sales policy occur the Controller shall be furnished with a fresh Certificate of Value;
(b) a list of machines and/or equipment which in terms of section 114(1)(aA) will automatically be subject to a lien; and
(c) a list of names and addresses of directors/partners/proprietors of/in the company concerned.

 

36A.02 Any such licensee shall notify the Commissioner in accordance with rule 60.05(2) of any change in circumstances as contemplated in that rule, or in accordance with rule 60.07(2)(a) of any change in particulars furnished in the application for licensing.

[Rule 36A.02 substituted by section 12 of Notice No. R.473, GG43245, dated 24 April 2020]

 

36A.03

(a) Manufacturers of goods subject to duty specified in Section B of Part 2 of Schedule No. 1 may be exempted from licensing and payment of such duty if the value for excise duty purposes of such goods during the preceding calendar year did not exceed and is not likely to exceed R50 000 during a calendar year. Application for such exemption shall be made through the office of the Controller and shall be supported by a declaration of such value for duty purposes. Furthermore, suitable production and disposal records shall be kept, which shall be made available for inspection on demand by an officer.

Such exemption shall only be valid for one calendar year and renewal thereof shall be applied for on or before 31 December each year.

(b) Notwithstanding the provisions of paragraph (a) duplicators of audio or video tapes who only duplicate such tapes for own use and not for sale or disposal in circumstances that constitute a business venture are exempted from licensing and payment of the duty specified in Section B of Part 2 of Schedule No. 1.

 

36A.04

(a) Every manufacturer of excisable goods of Section B of Part 2 of Schedule No. 1 and every owner of such excisable goods, manufactured for him partly or wholly from materials owned by such owners, shall present quarterly an account (form DA 75), together with any supporting documents, in respect of any goods removed from their premises which have been licensed as special customs and excise warehouses for the purposes of such excise duty.
(b) The said account shall be presented to the Controller and the duty due paid to him on or before the 25th day of the month following the quarter to which the account relates. Such account shall be presented and the duty due paid before 15:00 hours on that day. Should the said day fall on a Saturday, Sunday or public holiday such payment shall be made on the preceding official working day.