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 21.05

Delivery of form SAD 500 in respect of bonded goods received in the special shop for diplomats that have been sold, lost, destroyed or damaged

21.05.09

(a)

Under sections 20, 38, 39 and 120 and for the purposes of section 21, the licensee of a special shop for diplomats must deliver to the Controller within seven days after the last day of any period of seven days during which the shop operated, a form SAD 500 in respect of bonded goods received in the special shop for diplomats—

(i)	that have been sold in terms of the rebate items applicable to persons entitled to diplomatic privileges in Schedules No. 4 and 6, and the Notes to those Schedules applicable to such persons; and

(ii)	that have been lost, destroyed or damaged.

(b)	Separate forms SAD 500 must be delivered for—

(i)	goods referred to in paragraph (a)(i) in respect of—

(aa)	locally produced bonded goods; and

(bb)	imported bonded goods; and

(ii)	goods referred to in paragraph (a)(ii) in respect of—

(aa)	locally produced bonded goods; and

(bb)	imported bonded goods.

(c)	Each form SAD 500 contemplated in paragraph (b)(i) must be supported by a list of all sales receipts or other sales documents and the dates of issue in respect of each period contemplated in paragraph (a).

(d)	Each form SAD 500 contemplated in paragraph (b)(ii) must—

(i)	be supported by a list reflecting the stock inventory code, the date and the circumstances in which the relevant goods were lost, destroyed or damaged; and

(ii)	be accompanied by payment of duty due on such goods.