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

Customs and Excise Rules

Chapter X : Rebates, Refunds and Drawbacks of Duty

Rules for Section 75 of the Act

General provisions

 

75.01 Any person desirous of obtaining any goods under the provisions of any item of Schedule No. 3 or of such items of Schedule No. 4 or 6 as may be indicated in the notes to Schedules No. 4 or 6 to the tariff shall apply to the Controller in accordance with rule 59A.01A(b)(iA)(cc) for registration to obtain such goods and for registration of the premises where goods will be used or stored. Such application shall be accompanied by a plan of such premises and showing the exact location of the rebate store required in terms of rule 75.08.

[Rule 75.01 substituted by section 53 of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]

 

75.02 Goods which have been entered under any item referred to in rule 75.01 or which have been transferred in terms of the provisions of rule 75.11 shall, except with the permission of the Controller in circumstances which he considers exceptional and on such conditions as he may impose in each case, be conveyed directly to the appropriate approved store, vessel, tank, yard or other place for the storage of such goods on the registered premises of the registrant in question and shall be stored only in such store, vessel, tank, yard or other place which shall be kept locked or secured in a manner approved by the Controller at all times when not actually in use for depositing or removing any goods.

 

75.03 The books, documents, stocks and premises of every registrant under any item of Schedule No. 3, 4 or 6 shall at all reasonable times be available for inspection by an officer.

 

75.04 Any registrant shall, when required to do so by the Controller, carry out under the supervision of an officer, at such times as the Controller may deem necessary, any manufacturing operation in which materials specified in and entered under any item referred to in rule 75.01 are being used.

 

75.05 A registrant shall notify the Controller immediately, or in advance, of any change, or contemplated change, no matter of what nature, in his legal identity, the name under which he trades, the address of his registered premises, the nature of the materials obtained by him under the provisions of Schedule No. 3, 4 or 6, the nature of the goods manufactured from such materials and the position, size or other particulars of his rebate store mentioned in rule 75.08.