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 ActRent-free period for removal of goods from a State warehouse |
17.04
| (a) | For the purposes of section 17(4), a rent-free period is allowed for removal of goods from a State warehouse, which shall be— |
| (i) | in the case of payment of State warehouse rent, three official working days after the date the form DA 68 is processed and a receipt is issued by the Controller; |
| (ii) | where the goods have been sold on a State warehouse auction or by tender— |
| (aa) | three official working days from the date after delivery is granted on form DA 68; or |
| (bb) | in the case of goods sold subject to a condition as contemplated in section 43(4)(b) three months from the date of sale of goods. |
| (b) | For the purposes of this rule a working day means the hours of attendance prescribed in the Schedule to the Rules in respect of the relevant State warehouse or if not so prescribed, the hours of attendance prescribed for the office of the Controller. |