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 21.0321.03.09 Special provisions relating to the handling and storage in a special export storage warehouse of fish landed from a foreign fishing vessel |
21.03.09
| (a) | Definitions and application |
For the purpose of any activity relating to fish landed from a foreign fishing vessel and received in an export storage warehouse, unless the context otherwise indicates—
"fish" includes crustaceans, molluscs and other aquatic invertebrates classifiable in any item of Chapter 3 of Part 1 of Schedule No. 1;
"fishing vessel" includes a factory ship for processing fish;
"foreign fishing vessel" means a fishing vessel not registered in a Member State of SACU;
"sort" or "sorting" includes any activity—
| (i) | to determine the mass, species and quantity; |
| (ii) | relating to the loading of such fish in a pallet and numbering of such pallet for tracking and identification purposes. |
| (b) | Activities in a special export storage warehouse |
| (i) | The licensee of the export storage warehouse shall be— |
| (aa) | liable for the duty on all fish received as contemplated in rule 11.03; and |
| (bb) | be responsible for all activities in connection with the fish while stored in such warehouse. |
| (ii) | Within three days after receipt of the fish the licensee must— |
| (aa) | complete sorting; |
| (bb) | record full particulars of the fish determined on sorting in account DA 1B; and |
| (cc) | furnish copies of such account— |
| (A) | to the master or master's agent; and |
| (B) | together with the copy of form DA 1A on which receipt of the fish is acknowledged, as required by rule 11.03, to the Controller. |
| (c) | Entry |
Within 14 days after furnishing of the account (DA 1B) contemplated in paragraph (b)(ii)(bb) the fish must be duly entered, as may be applicable, on form SAD 500 for—
| (i) | storage for export; |
| (ii) | home consumption; |
| (iii) | removal in transit to a destination within or outside the common customs area; or |
| (iv) | removal in bond to any other special export storage warehouse. |
| (d) | Defective, restricted or prohibited fish |
| (i) | Any fish which are defective, or which are restricted or prohibited in terms of any law must be placed in a separate secure area of the export storage warehouse. |
| (ii) | Such fish must be destroyed in terms of the provisions of the Act, or exported on arrangement with and subject to such procedures as determined by the Controller. |
| (e) | Payment or deficiencies |
There must be paid on demand to the Controller any duty and value-added tax due in terms of the Value Added Tax Act, 89 of 1991—
| (aa) | by the master or the master's agent on any deficiency between landed quantities and quantities received in the special export storage warehouse; |
| (bb) | by the licensee of the special export storage warehouse on any deficiency between quantities received and stored. |