Customs and Excise Act, 1964 (Act No. 91 of 1964)Chapter IV : Customs and Excise Warehouses; Storage and Manufacture of goods in Customs and Excise Warehouses21. Special customs and excise warehouses |
| (1) | The Commissioner may, subject to such conditions as he may in each case impose, license at any place in the Republic special customs and excise warehouses for such special purposes and for such period as he may specify, provided such security as he may require, is furnished. |
| (2) | Unless the Commissioner otherwise indicates when licensing a special customs and excise warehouse for the storage or manufacture of goods, the provisions of this Act in respect of customs and excise storage or manufacturing warehouses or the storage or manufacture of goods in such warehouses, shall apply to such special warehouse and to the storage or manufacture of goods therein, as the case may be. |
| (3) |
| (a) | Notwithstanding anything to the contrary contained in this Act, the Commissioner may, subject to such exception or adaptation prescribed in this subsection or as the Commissioner may prescribe by rule, licence a special customs and excise storage warehouse in terms of the provisions of this Act for the storage— |
| (i) | for export of any imported goods which are free of duty; or |
| (ii) | of any other goods for such purposes as may be prescribed by rule. |
| (b) | Notwithstanding anything to the contrary contained in any other provision of this Act, imported goods free of duty stored in such warehouse shall, for the purposes of the application of any provision of this Act, be deemed to be goods liable to duty. |
| (c) | For the purposes of paragraph (a) only importers accredited in terms of section 64E may store goods which are free of duty in such warehouse. |
| (d) |
| (i) | Notwithstanding the provisions of section 19(9)(a), no goods to which this subsection relates shall be stored in such warehouse for a period of longer than 6 months from the time the goods were first entered for storage. |
| (ii) | The Commissioner may, on application by the importer before the period of 6 months expires, on good cause shown extend such period for not longer than 3 months. |
| (iii) | Where the importer fails to export the goods before the period of 6 months or any extended period lapses, the importer shall be guilty of an offence and shall— |
| (aa) | cause such goods to be abandoned or destroyed as provided in this Act; or |
| (bb) | enter such goods for export or such purposes as may be authorised under the rules for this section or any other provision of this Act, unless those goods are restricted or prohibited under any law. |
| (e) | The Commissioner may prescribe by rule— |
| (i) | the goods and activities that are allowed in such warehouse; |
| (ii) | the person, other than the importer of duty free goods, who may store the goods specified in these rules in such warehouse; |
| (iii) | the requirements to be complied with by applicants and licensees; |
| (iv) | the procedures applicable to the operation of and removal of goods from such warehouse; |
| (v) | the rules of conduct to be observed by the licensee; |
| (vi) | all matters which are required or permitted in terms of this subsection to be prescribed by rule; and |
| (vii) | any other matter which the Commissioner may reasonably consider to be necessary and useful to achieve the efficient and effective administration of the provisions of this subsection. |