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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 37A of the Act

Special provisions in respect of marked goods and certain goods that are free of duty

Completion and keeping of documents

 

37A.06

(a) Any person who sells or disposes of, in any manner, whether or not for any consideration, except in respect of any transaction between one licensee and another as contemplated in the proviso to section 61(4), any marked goods in any transaction or series of related transactions, in which the total quantity exceeds 210 litres at any one time shall complete and issue an invoice, dated and serially numbered, which shall include at least the following—
(i) the name or business name (if any) and address of the person who so sells or disposes of the marked goods;
(ii) the name or business name (if any) and address of the purchaser or other person to whom the marked goods are disposed of;
(iii) a description of other marked goods;
(iv) a statement: "Contains Customs and Excise Marker";
(v) the quantity of marked goods.

(b)

(i) Any invoice completed and issued in terms of this rule shall be kept by the purchaser or other person to whom the marked goods are disposed of and a copy thereof kept by the person who so sells or disposes of the marked goods.
(ii) Such invoice or copy thereof shall be kept for a period of at least three years after the date of dispatch of the marked goods during which period any such person shall keep available the said invoice or copy thereof for inspection on demand by an officer.

 

37A.07

(a) Any person, except a licensee of a customs and excise warehouse, who acquires and stores or sells, disposes of, purchases or uses, or has under his control or in his possession a quantity of marked goods which exceeds 2500 litres at any one time shall keep proper accounting records relating to the storage and removal of such marked goods and any other goods which shall include at least the following—
(i) the capacity of each storage tank or tanks;
(ii) the location of the tank or tanks;
(iii) if the tanks are joined, particulars as to how the tanks are joined and the total number of bowsers or outlets;
(iv) a description of the goods stored in each tank;
(v) number and date of each invoice, and quantity of goods received;
(vi) if the marked goods are sold or otherwise disposed of, as referred to in rule 37A.06, the quantity of marked goods so sold or disposed of and the number and date of each invoice issued;
(vii) if the marked goods are sold or otherwise disposed of without invoices where invoices are not required to be issued as envisaged by rule 37A.06, the total quantity of marked goods so sold or disposed of;
(viii) if the goods are used, the quantity used and every purpose of use;
(ix) a stock account, balanced monthly, of quantities of goods received, used and removed for any other purpose, including goods lost or destroyed.
(b) Such person shall keep available such record for a period of at least three years after the date of acquisition, storage, sale, disposal, purchase or use of any marked goods for inspection on demand by an officer.
(c) Any licensee of a customs and excise warehouse shall, in addition to the requirements in the Act or any rule relating to the storage of dutiable goods, keep such records in respect of marked goods as the Commissioner may require.