| (a) |
stopped any vehicle, mobile apparatus, tanker or tank trailer, shall complete form DA 37A(2) in respect thereof and of the person appearing to the officer to be the person for the time being in charge thereof; |
| (b) |
entered any premises in order to examine a tank or other container shall complete form DA 37A(3) in respect of the said premises and of the person for the time being in charge of the part of the premises where the tank or other container is situated. |
37A.09
| (a) |
When an officer takes a sample of goods in terms of section 37A(5)— |
| (i) |
from the tank of a vehicle, mobile apparatus, tanker or tank trailer, the officer shall, whenever reasonably practicable, do so in the presence of the person appearing to him to be the person for the time being in charge thereof; |
| (ii) |
from any tank or other container on any premises, the officer shall, whenever reasonably practicable, do so in the presence of the person appearing to him to be the occupier of the premises or person for the time being in charge of the part of the premises where such tank or other container is situated; |
| (iii) |
the officer shall analyse a portion of the sample taken and complete form DA 37A(1) and if after such analysis considers for reasons stated in such form that a sample should be analysed by a designated person the remainder of the sample shall be dealt with as provided in paragraph (b); |
| (iv) |
the officer shall issue a receipt thereof or, reflecting full particulars of such samples taken, duly signed and dated with an official customs and excise stamp, and the name of the said officer reflected in clear capital letters under his signature and hand it to the person referred to in paragraph (i) or (ii), as the case may be. |
| (b) |
The remainder of the sample referred to in paragraph (a)(iii) shall at that time be divided into three parts. Each part shall comprise a quantity of not less than 100 millilitres, each bearing the same serial number, sealed and labelled with details of its contents, and— |
| (i) |
the first part shall be delivered to the person referred to in paragraphs (a)(i) or (a)(ii), as the case may be, if that person requires it; |
| (ii) |
the second part shall be retained by the officer for future comparison; |
| (iii) |
the third part shall be forwarded for analysis by a designated person. |
| (c) |
Where it is not reasonably practicable to comply with the requirements of paragraphs (a)(i), (ii) and (iv) and (b)(i) relating to the persons concerned, the officer taking the sample shall, by registered mail, or in person, notify the owner or person in charge of the vehicle or mobile apparatus or the occupier or the person in charge of the premises, as the case may be, that the sample has been taken and that one part thereof (and the receipt therefor) is available for delivery to him, if he requires it, at such time and place as may be specified in the notice. |
| (d) |
Any designated person who has analysed a sample referred to in rule 37A.09(b)(iii) shall furnish a report to the Commissioner on form DA 37A(4). |
| (e) |
For the purposes of ascertaining the presence of the marker in any sample, the officer or the designated person, as the case may be, shall use the method prescribed in form DA 37A(1) or DA 37A(4), as the case may be. |
37A.10
| (a) |
When an officer seals any tank or container, he shall— |
| (i) |
use a customs and excise seal; |
| (ii) |
if reasonably practicable, do so in the presence of any person referred to in rule 37A.08(a) or 37A.08(b) as the case may be; |
| (iv) |
prepare a report with details of the reasons for sealing the tank or container. |
| (b) |
A customs and excise seal on any tank or container may only be broken by or under supervision of an officer for reasons stated in such report. |
37A.11
| (a) |
Any person referred to in section 37A(7)(b)(ii) and any other person who uses marked goods, or marked goods mixed with or contaminated by other goods, for mixing or blending with other goods in the production of goods not capable of use as fuel in any engine, for own use or sale or disposal in any manner whether or not for any consideration, shall register in accordance with rule 59A.01A(b)(iA)(dd) as a producer of such goods, and no person shall so mix or blend such goods for such use, sale or disposal unless so registered. |
[Rule 37A.11(a) substituted by section 7 of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]
| (b) |
Any such mixed or blended goods may contain a lubricity agent, and for the purpose of this rule "lubricity agent" includes any contaminated or used mineral oil such as used lubricating oil, defective fuel oil, contaminated waste oil and the like. |
| (c) |
The provisions of rule 37A.06 shall mutatis mutandis apply to the sale or disposal by such registered producer of such mixed or blended goods in respect of invoices to be completed and issued, retained and kept, except that the statement referred to in rule 37A.06(a)(iv) shall read "not capable of use as a fuel in any engine". |
(d)
| (i) |
The provisions of rule 37A.07 thereof shall mutatis mutandis apply to the record to be kept by the registered producer in respect of any marked goods or any marked goods mixed with or contaminated by other goods, as the case may be, received and used in such mixing or blending. |
| (ii) |
In addition such record shall reflect the proportion in which such marked goods are mixed or blended with other goods and shall in the stock account referred to in rule 37A.07(ix) include the quantities or mixed or blended goods produced and so used, sold or disposed of. |
| (e) |
Any consumer of goods produced as contemplated in this rule shall, unless the Commissioner otherwise determines, be exempted from complying with the provisions of rule 37A.12. |
37A.12
| (a) |
Subject to the provisions of rule 37A.11 no person shall be in possession of any marked goods for mixing with any lubricity agent, mix any marked goods with a lubricity agent or be in possession of or have under his control any marked goods mixed with a lubricity agent or otherwise deal with such goods as contemplated in section 37A(9)(a), unless— |
| (i) |
such mixing takes place in the tank connected to the burners if used as a burning fuel or on the premises where the mixture is used if used for any other domestic or industrial application or such other place as the Commissioner may in exceptional circumstances allow; |
| (ii) |
such mixture is solely used for domestic or industrial applications as a burning fuel in boilers, ovens, heaters or furnaces or as a mould release agent, or any other such application approved by the Commissioner; |
| (iii) |
such person is registered in accordance with rule 59A.01A(b)(iA)(dd) where the quantity so mixed exceeds 2500 litres at any one time. |
[Rule 37A.12(a)(iii) substituted by section 8 of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]
| (b) |
In addition to the record to be kept as required in terms of rule 37A.07(a), a daily record shall be kept of the invoice number and date and quantity of lubricity agent received, the quantity used, the relative proportions of marked goods and lubricity agent in any mixture and a stock account balanced monthly of quantities mixed and the quantity of the mixture used during the month concerned. |
| (c) |
The provisions of rule 37A.07(b) shall apply mutatis mutandis in respect of any lubricity agent used or acquired for use in a mixture with marked goods. |
37A.13
| (a) |
For the purposes of section 37A(9)(a)(i) no person shall acquire or sell or dispose of in any manner, whether or not for any consideration, or be in possession of or have under his control, aviation kerosene, except— |
| (i) |
for use or supply for use as fuel in aircraft; |
| (ii) |
if any such person who supplies fuel to aircraft, other than the licensee of a customs and excise warehouse, is registered in accordance with rule 59A.01A(b)(iA)(dd) as a supplier of aviation kerosene to aircraft (whether or not for supply to own aircraft). |
[Rule 37A.13(a)(ii) substituted by section 9 of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]
| (b) |
Any such licensee or registered supplier shall— |
| (i) |
complete and issue an invoice or flight receipt or stock requisition or delivery note for each quantity supplied with shall include at least— |
| (aa) |
a statement that the aviation kerosene is to be used solely as fuel in aircraft; |
| (bb) |
the name and address of the licensee or the name and address of the registered supplier who supplies the aviation kerosene; |
| (cc) |
if applicable the registered name and address of the supplier who acquired it; |
| (dd) |
the delivery address if it is not the same as the registered address; |
| (ee) |
when supplied for fuelling aircraft the registration number of the aircraft; |
| (ii) |
obtain a signed receipt for any such supply from the officer responsible; |
(iii)
| (aa) |
keep a copy of such invoice or flight receipt or stock requisition or delivery note for aviation kerosene supplied to any registered supplier for fuelling aircraft; |
| (bb) |
keep such invoice or flight receipt or stock requisition or delivery note issued in respect of any aviation kerosene acquired from any such licensee or other registered supplier; |
| (cc) |
keep the documents referred to in subparagraph (a) or (b), as the case may be, for a period of at least three years after the date of such supply during which period the said documents shall be kept available for inspection on demand by an officer. |
| (c) |
The provisions of rule 37A.07 except paragraph (a)(vii) thereof shall mutatis mutandis apply in respect of any quantity of aviation kerosene stored or supplied to or by such registered supplier or licensee. |
| (d) |
Any application in terms of section 37A(9)(e)(i) to dispose of aviation kerosene for any other purpose may be made through the nearest Controller and such goods shall be subject to such customs and excise control as the Controller may require. |
37A.14
| (a) |
No person other than a licensee of a customs and excise warehouse, or a person registered with the Commissioner, shall remove from the Republic to any other territory within the common customs are export from the Republic any marked goods or aviation kerosene. |
| (b) |
For the purpose of such removal or export such goods shall be regarded as unmarked goods and such person shall furnish security in the form of a cash deposit or a surety bond as envisaged by rule 120.08. |
| 37A.15 |
[Rule 37A.15 repealed by section 16 of Notice No. R.473, GG43245, dated 24 April 2020] |
Statistics Act, 1999
