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

Customs and Excise Rules

Chapter III : Importation, Exportation and Transit and and Coastwise Carriage of Goods

Rules for Section 18A of the Act

Clearance and removal of goods from a Customs and Excise warehouse for export (including supply as stores to foreign-going ships or aircraft)
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18A.01The Controller may require any goods entered for export or supply as stores from any customs and excise warehouse to be delivered to any examination shed or other place indicated by him or may require such goods to be retained in such warehouse for the purpose of examination or sealing prior to such export or supply and such goods shall only be removed, exported or supplied with the permission of the Controller and after production of any documents he may require in terms of rule 38.13.

 

18A.02The goods in question shall be kept separate from any other goods conveyed on the same vehicle and shall be accompanied by a copy of the relative bill of entry, certificate or invoice mentioned in rule 20.11.

 

18A.03The licensee of a customs and excise warehouse from which goods for supply to a foreign-going ship or aircraft as stores are removed, shall obtain on a copy of the bill of entry, certificate or invoice relating to such goods, a receipt signed by an officer of the ship or aircraft to the effect that the stores have been received on board, and such receipted copy shall, unless the Controller otherwise allows, be handed to the Controller before the departure of the ship or aircraft.

 

18A.04

(a)For the purposes of section 18A(2)(b)(i) the provisions of rule 18.07(a) shall, as may be applicable, apply mutatis mutandis to goods exported from a customs and excise warehouse as contemplated in these rules.
(b)Rule 18.07(b) shall apply mutatis mutandis in respect of any request by the Commissioner for the submission of valid proof, information and documents as contemplated in section 18A(2)(b)(iii).

 

18A.05If any goods removed from a customs and excise warehouse for export or supply as ship's or aircraft stores or any portion of such goods, are not shipped or despatched, the licensee of the said warehouse shall immediately report the facts to the Controller, and he shall forthwith pay the duty on such goods or cause them to be removed to the State warehouse or take such other action as the Controller may decide which may include return of the goods to such warehouse.

 

18A.06Ship's and aircraft stores referred to in section 20(4) shall include all consumable goods normally used on such ship or aircraft for propulsion, catering or maintenance, but shall not include normal durable equipment or replacements of normal durable equipment of such ship or aircraft. Such consumable goods, and normal durable equipment shall be entered on forms SAD 500 and SAD 502 or SAD 505.

 

18A.07

(a)No goods may be removed from a customs and excise warehouse as stores for a ship under the provisions of section 20(4)(d) if such ship is a coasting ship in terms of section 14.
(b)Distillate fuel may, notwithstanding anything to the contrary in these rules be removed from a customs and excise warehouse under the provisions of section 20(4)(d) as stores for any fishing vessel not recognised as a ship of South African nationality in terms of the Merchant Shipping Act, 1951 (Act No. 57 of 1951).