Special Investigating Units and Special Tribunals Act, 1996
R 385
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 WarehousesRules for Section 21 of the ActRule 21.05APart 3: Sea-based bonded fuel goods special storage warehousesApplication of section 75(18)(d) in relation to imported distillate fuel entered for storage in sea-based bonded fuel goods special storage warehouses |
| 21.05A.14 | For purposes of the application of section 75(18)(d) to distillate fuel entered for storage in a sea-based bonded fuel goods special storage warehouse, “landed” means off-loading onto the relevant storage vessel situated within the port limits of the port it services as contemplated in rule 21.05A.09(e). |
