Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter IV : Customs and Excise Warehouses: Storage and  Goods in Customs and Excise Warehouses

Rules for Section 21 of the Act

Rule 21.03

Storage and handling of goods
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21.03.06

(a)Unless otherwise specified in section 21 and these rules, the provisions of the Act relating to the storage of goods in a customs and excise storage warehouse shall apply to goods stored in a special export storage warehouse.

(b)

(i)Any waste or scrap caused by sorting, grading or repacking or other process must—
(aa)be destroyed under supervision of an officer monthly or at such intervals as the Controller may determine; or
(bb)be entered for home consumption; and
(ii)the quantity destroyed or entered for home consumption deducted from the quantity entered for storage.
(c)Goods removed from such warehouse for export, if wholly or partly transported by road, must, except if exempted by rule be carried by a licensed remover of goods in bond contemplated in section 64D.