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 21.0321.03.03 Application of section 21(3) and these rules |
21.03.03
| (a) | The provisions of section 21(3) and these rules apply to— |
| (i) | goods and activities in any special export storage warehouse where— |
| (aa) | goods are directly entered on importation for storage in such warehouse; |
| (bb) | goods are directly entered on importation for storage in such warehouse and stored and consolidated or deconsolidated therein for export; |
| (cc) | subject to paragraph (d), activities as contemplated in section 25, are undertaken by the licensee, accredited importer, exporter or clearing agent or any other person; |
| (ii) | any fish landed from a foreign fishing vessel and delivered to a special export storage warehouse as contemplated in rule 11.03. |
| (b) | Provided section 21(3) and these rules are complied with, dutiable goods may also be stored in a special export storage warehouse, whether or not such goods are imported in the same consignment as goods free of duty. |
| (c) | The provisions of section 21(3) and these rules do not apply to— |
| (i) | any special customs and excise warehouse operating as— |
| (aa) | a duty free shop; or |
| (bb) | a supplier of stores for foreign-going ships or aircraft; |
| (ii) | any goods, including goods from any BLNS country, brought into the Republic for transit to a country outside the Republic. |
| (d) | Except with the approval and under the supervision of the licensee, no activities contemplated in these rules shall be undertaken in such warehouse by any person other than the licensee. |
| (e) | Subject to rule 21.03.09(c)(iv), no goods entered for warehousing in a special export storage warehouse may be entered for removal in bond to— |
| (i) | any such or other customs and excise storage warehouse; or |
| (ii) | any consignee in a BLNS country, except to a licensee of a customs and excise warehouse. |