Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter III : Importation, Exportation and Transit and and Coastwise Carriage of GoodsRules for Section 17 of the ActGoods on which rent is not charged |
17.03
| (a) | Rent is not charged— |
| (i) | for the period goods remain in a State warehouse where the goods are— |
| (aa) | detained or seized and subsequently released by the Controller without requiring compliance with any customs and excise laws and procedures as a condition of such release (including goods released as entered); |
| (bb) | taken to and secured in the State warehouse in error; or |
| (cc) | subject to a lien in terms of section 114 which are not disposed of as provided in that section and are released to the importer, exporter, owner or other person from whose control the goods were removed to the State warehouse; |
| (ii) | during the time of removal from one State warehouse to another by or with the permission of the Commissioner. |
| (b) | Except where the Commissioner undertakes delivery of any goods contemplated in subparagraphs (i)(aa) to (i)(cc), delivery thereof must be taken within a period of three official working days after processing of the relevant form DA 68, failing which, rent will be charged form the day commencing after that period. |
| (c) | Notwithstanding any charge for rent specified in these rules on any goods, the Commissioner may, for the purposes of application of section 93, exempt the goods concerned from payment of such rent. |