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 Warehouses27. Special provisions in respect of customs and excise manufacturing warehouses |
| (1) | Subject to the provisions of this Act, goods liable to excise duty or fuel levy may not be manufactured except in terms of this section and except in a customs and excise manufacturing warehouse licensed under this Act: Provided that spirits distilled by agricultural distillers shall be excluded from the requirement of manufacture in a customs and excise manufacturing warehouse and that excisable goods may with the permission of the Commissioner be manufactured in a special customs and excise warehouse licensed under this Act. |
| (2) | Subject to the provisions of this Act, the Commissioner may, on such conditions as he may impose, permit the manufacture under the provisions of this Chapter of any goods in any customs and excise manufacturing warehouse if any of the goods used in such manufacture are liable to duty or if the goods so manufactured are dutiable. |
| (3) | Any dutiable goods brought into and intended for use in a customs and excise manufacturing warehouse in the manufacture of goods liable to excise duty or fuel levy shall be entered for home consumption and any duty due thereon shall be paid prior to such use. |
| (4) | No manufacturing of goods shall take place in a customs and excise manufacturing warehouse until all premises and plant intended for use in connection with such manufacturing and the purpose for which they are to be used have been approved by and registered with the Commissioner. |
| (5) | [Section 27(5) deleted by section 18(a) of Act No. 45 of 1995] |
| (6) | All operations in customs and excise manufacturing warehouses are subject to the right of supervision by officers. |
| (7) |
| (a) | Every licensee of a customs and excise manufacturing warehouse shall, if required by the Commissioner, provide suitable office accommodation and board and lodging for any officer stationed at or visiting such warehouse for the purposes of this Act. |
| (b) | A person so providing board and lodging for an officer shall be entitled to fair remuneration therefor. |
| (8) | [Section 27(8) deleted by section 18(c) of Act No. 45 of 1995] |
| (9) | No licensee shall, without the written permission of the Controller in a customs and excise manufacturing warehouse, carry on any business except that for which the warehouse is licensed and the premises and plant are registered. |
| (10) | No person shall, except with the written permission of the Controller— |
| (a) | use any premises or plant required to be registered in terms of the provisions of this Chapter for any purpose other than that detailed in such registration; |
| (b) | effect any alteration to any structure on such premises or to any such plant; |
| (c) | bring into or have in such premises, any plant other than that detailed in such registration or remove any plant from such premises; |
| (d) | place below the surface of the ground any pipe or tube for conveying any material or product in a warehouse unless such pipe or tube is enclosed in casing capable of being easily opened so that the pipe or tube is exposed to view. |
| (11) | The Commissioner may by rule prescribe the days on which and the hours during which all or any of the operations in a customs and excise manufacturing warehouse (including the removal of goods) shall be carried out. |
| (12) | No distilling operation shall be commenced until the whole or any part of the distilling system or plant, as the Commissioner may require, has been provided, at the expense of the licensee, with fittings and requirements to permit of the insertion or affixing of customs and excise meters, gauges, rods, locks and seals according to the rules for the purpose of securing such system or plant, and until such system or plant has been duly secured by the Controller. |
| (13) | If any meter, rod, lock or fitting is tampered with or damaged, or if any pipe, cock, fastening or fitting connected with a still or vessel is pierced or damaged, the licensee shall forthwith repair or renew the article in question or an officer may effect the repair or renewal at the expense of the licensee. |
| (14) | If any such tampering, damage or piercing has been directly or indirectly caused by the wilful act, or by the neglect or with the connivance of the licensee or his employee, such licensee, in addition to liability for the cost of the repair or renewal, shall be guilty of an offence. |
| (15) | The burden of showing that any such tampering, damage or piercing was not caused as aforesaid shall rest upon the licensee. |
| (16) | The Commissioner may, subject to such conditions as he may impose, exempt the manufacture of any class or kind of goods from any provision of this section. |