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 warehousesRemoval of bonded fuel goods from sea-based bonded fuel goods special storage warehouses |
21.05A.11
| (a) | Subject to rule 21.05A.12(a), bonded fuel goods in a sea-based bonded fuel goods special storage warehouse may only be removed from such a warehouse upon due entry by the importer, or in circumstances where transfer of ownership has taken place in accordance with section 26, the new owner of the goods, for purposes of— |
| (i) | export (including supply as ship stores for use by foreign-going vessels); or |
| (ii) | re-warehousing in another sea-based bonded fuel goods special storage warehouse. |
| (b) | No bonded fuel goods may be removed from a sea-based bonded fuel goods special storage warehouse for re-warehousing in a warehouse other than a sea-based bonded fuel goods special storage warehouse, subject to rule 21.05A.12(c). |
