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 Warehouses

35. Special provisions regarding wine
Purchase cart Previous page Return to chapter overview Next page

 

(1)
(a)The Commissioner may, subject to such conditions as he may impose in each case, license the premises of a wine-grower, wine-growers' co-operative agricultural society, the Deciduous Fruit Board or a person who holds a licence under any law to deal in wine in wholesale quantities, as a special customs and excise warehouse for the purpose of manufacturing wine.
(b)Special warehouses licensed under this subsection shall, for the purposes of this Chapter be deemed to be customs and excise manufacturing warehouses.

 

(2)[Section 35(2) has been deleted]