[Heading substituted by section 2 of Notice No. R.473, GG43245, dated 24 April 2020]
| 19.01 | An application for the licensing of a customs and excise warehouse shall be completed in all details and shall be supported by such plans (signed and dated by the applicant), description of the warehouse or other particulars as may be required. |
[Rule 19.01 substituted by section 2 of Notice No. R.473, GG43245, dated 24 April 2020]
| 19.02 | Application for the licensing of a customs and excise warehouse may be made to the Commissioner in respect of— |
[Words preceding Rule 19.02(a) substituted by section 3 of Notice No. R.473, GG43245, dated 24 April 2020]
| (a) | any premises, store, fixed vessel, fixed tank, yard or other place which complies with such conditions as may be deemed necessary in each case including any condition relating to construction, situation, access or security; and |
| (b) | different premises, stores, vessels, tanks, yards or other places on a single site, or on more than one site as a single customs and excise storage warehouse, a single customs and excise manufacturing warehouse or a single special customs and excise warehouse in the name of one licensee. |
| 19.03 | Separate customs and excise warehouses on the same site may be licensed in the names of different persons subject to the conditions referred to in rule 19.02. |
| 19.04 | Any customs and excise warehouse licensed for the storage or manufacture of any particular commodity or article shall not be used for any other purpose, except with the written permission of the Controller. |
| 19.05 | The licensee of a customs and excise warehouse shall keep at the warehouse, in a safe place accessible to the controller, a record in a form approved by the Controller of all receipts into and deliveries or removals from the warehouse of goods not exempted from entry in terms of section 20(3), with such particulars as will make it possible for all such receipts and deliveries or removals to be readily identified with the goods warehoused, and with clear references to the relative bills of entry passed in connection therewith. |
| 19.06 | Any fixed vessel, tank, receiver, vat or other container licensed as a customs and excise warehouse or used in a customs and excise warehouse for the storage or manufacture of any dutiable goods shall be gauged in a manner approved by the Controller and any fitting, meter, gauge or indicator necessary for ascertaining the quantity of any goods contained in such vessel, tank, receiver, vat or other container shall be supplied and fitted by the licensee at his expense. |
| 19.07 | The licensee of a customs and excise warehouse shall notify the Controller immediately of, or prior to, any change, or contemplated change, of whatever nature, in his legal identity, name or address of his business, of the structure of his warehouse or of the plant in such warehouse or of goods manufactured by him. |
19.08
| (a) | Application for extension of the two year period contemplated in section 19(9) shall be made to the Controller at least 30 days before the date that period expires. |
| (b) | Such application must state fully the reasons which necessitate an extension and must be supported by any documents which substantiate the facts or circumstances stated in the application. |
| (c) | All documents must be in chronological order and sequentially numbered. |
| (d) | For the purposes of section 19(9)(a)— |
"maceration" is a process in wine and spirits manufacturing in which the crushed grape skins are left in the juice or other fruit peels are left in alcohol until they have imparted the desired colour or the proper amount of tannins and aroma.
| 19.09 | Requirements in respect of monitoring of certain customs and excise warehouses through CCTV equipment |
| (1) | For purposes of these rules, unless the context otherwise indicates— |
“bonded goods” means any manufactured or imported tobacco products in a licensed customs and excise warehouse that have not been entered for home consumption;
“customs and excise warehouse for the manufacture or the storage of tobacco products” means a customs and excise warehouse for—
| (a) | the manufacture of tobacco products; |
| (b) | the storage of tobacco products for export; |
| (c) | the storage of tobacco products for supply to any other customs and excise storage warehouse licensed— |
| (ii) | as a special shop for diplomats; or |
| (ii) | for the supply of dutiable goods to foreign-going ships or aircraft; or |
| (d) | the storage of imported tobacco products; |
“CCTV equipment” means a closed-circuit system consisting of video cameras, a video recording unit, and wireless data networks that allow the transfer of images from video cameras to display monitors whilst not transmitting signals that are openly accessible, and includes an independent battery power supply as well as any apparatus placed or installed on or at any component of the equipment to protect it from tampering;
“licensee” means a person operating premises licenced in terms of section 60 as a customs and excise warehouse for the manufacture or the storage of tobacco products;
“person” includes a juristic entity;
“these rules” means the rules numbered 19.09; and
“tobacco products” means products classifiable and liable to excise duty under items 104.30, 104.35 and 104.37 of Part 2A of Schedule No.1.
| (2) | For purposes of these rules, “delivery” of an e-mail notification takes place as set out in rule 3(2)(a) of the Rules for Electronic Communication published in terms of section 255 of the Tax Administration Act, 2011 by Government Notice No. 644 dated 25 August 2014. |
| 19.09.02 | Installation of CCTV equipment for monitoring a licensing condition for certain customs and excise warehouses |
| (a) | The licensing of a customs and excise warehouse for the manufacture or the storage of tobacco products is subject to a condition that CCTV equipment be installed, in terms of these rules, on the relevant premises for purposes of monitoring bonded goods and activities carried out in respect of such goods in the areas referred to in rule 19.09.03. |
| (b) | A licensee must within five working days of delivery by SARS of an e-mail notification informing the licensee of the date and estimated time for installation of CCTV equipment— |
| (i) | confirm, by return e-mail, receipt of the notification and acceptance of the installation date and estimated time specified therein; or |
| (ii) | confirm, by return e-mail, receipt of the notification and, if necessary, on good grounds request a reasonable alternate date and estimated time, which must be within 10 working days from the installation date specified by SARS. |
| (c) | The operation of a licence is not affected by the date of installation fixed in accordance with paragraph (b). |
| 19.09.03 | Areas to be monitored |
| (a) | The following areas of a customs and excise warehouse premises must be monitored by CCTV equipment: |
| (i) | Any manufacturing area; |
| (ii) | any packaging area; and |
| (iii) | any despatch ˗ or loading area on the premises where tobacco products are loaded onto vehicles for transport. |
| (b) | CCTV equipment installed in areas referred to in paragraph (a)— |
| (aa) | provide the best possible visibility and coverage of the relevant area; and |
| (bb) | in the case of a despatch or loading area referred to in paragraph (a)(iii), show loading activities as well as detail of vehicles used, including the make, colour and number plate; and |
| (ii) | may not make any audio recordings. |
| 19.09.04 | Installation of CCTV equipment to be done by officer or authorised person |
CCTV equipment is installed at the cost of the Commissioner—
| (a) | by an officer or any other person authorised by the Commissioner to install the equipment; and |
| (b) | on the date and at the estimated time fixed in accordance with rule 19.09.02(b). |
| 19.09.05 | Responsibilities of licensees in respect of CCTV equipment |
| (a) | A licensee must ensure that an officer or any other person authorised by the Commissioner to install the CCTV equipment is admitted to the premises at a date and time fixed in accordance with rule 19.09.02(b). |
| (b) | A licensee must ensure that— |
| (i) | the CCTV equipment at all times provides a clear and unobstructed view of bonded goods and activities carried out in respect thereof in areas referred to in rule 19.09.03; |
| (ii) | measures are put in place to safeguard the CCTV equipment and the recording of accurate footage, against tampering, manipulation, interference, damage or destruction by any person or through any event; and |
| (iii) | an officer or any other person authorised by the Commissioner is admitted to the premises— |
| (aa) | to inspect, repair or replace CCTV equipment reported as faulty; or |
| (bb) | to access, check and copy footage stored on the CCTV equipment. |
| (c) | The responsibilities mentioned in paragraphs (a) and (b) are conditions for licensing. |
| 19.09.06 | Offences in relation to CCTV equipment installed in terms of these rules |
| (i) | tamper or interfere with, manipulate, damage or destroy CCTV equipment or cause tampering or interference with, or the manipulation, damaging or destruction of CCTV equipment; |
| (ii) | tamper or interfere with, manipulate, damage or destroy CCTV recorded footage or cause tampering or interference with, or the manipulation, damaging or destruction of CCTV recorded footage; or |
| (iii) | intentionally obstruct in any way the clear view or accurate recording of footage provided by CCTV equipment of bonded goods and activities carried out in respect thereof in areas referred to in rule 19.09.03. |
| (b) | A person convicted of an offence referred to in— |
| (i) | paragraph (a)(i) is liable to a fine not exceeding R8000 or treble the value of the CCTV equipment in respect of which the offence was committed, whichever is the greater, or imprisonment for a period not exceeding 1 year or both such fine and imprisonment; and |
| (ii) | paragraph (a)(ii) or (iii) is liable to a fine not exceeding R8000 or treble the value of the bonded goods in the customs and excise warehouse at the time the offence was committed, whichever is the greater, or imprisonment for a period not exceeding 2 years or both such fine and imprisonment. |
| 19.09.07 | Transitional arrangement in respect of persons who are licensees on the effective date of these rules |
| (a) | Any person who is a licensee on the effective date of these rules, must within five working days of delivery by SARS of an e-mail notification informing the licensee of the date and estimated time for installation of CCTV equipment— |
| (i) | confirm, by return e-mail, receipt of the notification and acceptance of the installation date and estimated time specified therein; or |
| (ii) | confirm, by return e-mail, receipt of the notification and, if necessary, on good grounds request a reasonable alternate date and estimated time, which must be within 10 working days from the installation date specified by SARS. |
| (b) | The operation of a current licence is not affected by the date of installation fixed in accordance with paragraph (a). |
| (c) | If a licensee fails to comply with paragraph (a), or fails to admit to the premises an officer or any other person authorised by the Commissioner to install the CCTV equipment at a date and time fixed in accordance with that paragraph, the Commissioner may in terms of section 60(2)(b) cancel or suspend the relevant licence. |
[Rule 19.09 inserted by Notice No. R.2215, GG46648, dated 1 July 2022 – effective 1 August 2022]
