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 19A of the Act

Special provision in respect of customs and excise warehouses in which excisable or fuel levy goods are manufactured or stored

Rules in respect of Fuel Levy Goods

Clearance of fuel levy goods from a customs and excise manufacturing or special storage warehouse and payment of duty
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19A4.02

(a)

(i)Where fuel levy goods are removed from a customs and excise manufacturing warehouse for any purpose such goods must be entered for home consumption and payment of duty, and any documents approved by the Commissioner, duly completed and issued in respect of all removals from such warehouse by any means of transportation contemplated in rule 19A4.03 shall, subject to compliance with the provisions of section 38(4), be deemed to be due entry for home consumption of such fuel levy goods.
(ii)An excise account on form DA 160 recording all removals of fuel levy goods produced and received during the accounting month contemplated in rule 19A.06—
(aa)showing the calculation of the excise duty and fuel levy and Road Accident Fund levy payable on such removals;
(bb)supported by its schedules;
(cc)together with the validating form SAD 500, must be submitted to reach the Controller within 30 days after the date or last day contemplated in rule 19A.06(b)(i) during the hours of business prescribed in item 201.20 of the Schedule to the Rules for acceptance of SAD forms and for receipt of duties and other revenue.
(iii)When accounting for any quantity of fuel levy goods in terms of any provision of these rules, such quantity must be expressed in litres at 20°C, utilising the IP 60 (B) measurement tables, jointly published by the Institute of Petroleum and the American Society for Testing of Materials.
(iv)Payment of the duty calculated on form DA 160 must be submitted to reach the Controller during the hours of business prescribed in item 201.20 of the Schedule of the Rules for acceptance of bills of entry and for receipt of duties and other revenue as follows—
(aa)half within 30 days after such date or day, but not later than the penultimate working day of the month following such date or day during the hours of business prescribed in item 201.20 of the Schedule to the Rules for acceptance of bills of entry and for receipt of duties and other revenue;
(bb)half within 60 days after such date or day, but not later than the penultimate working day of the second month following such date or day during the hours of business prescribed in item 201.20 of the Schedule to the Rules for acceptance of bills of entry and for receipt of duties and other revenue.
(v)If payment is made by electronic funds transfer, proof of payment must be submitted to reach the Controller during the hours of business referred to in subparagraph (iv).

(b)

(i)For the purposes of section 19A(1)(a)(ii), fuel levy goods stored in a special customs and excise storage warehouse for the purposes contemplated in rule 19A4.01(b)(ii) may not be removed from such warehouse for home consumption and payment of duty, except if the Commissioner, on good cause shown, and subject to such conditions as the Commissioner may impose in each case, permits such removal.

(ii)

(aa)No unmarked goods not for use as aviation fuel may be removed from any warehouse contemplated in rule 19A4.01(b)(iii) for home consumption and payment of duty, except with the permission of the Controller;
(bb)Any goods in such warehouse shall in addition to section 37A and its rules be subject to the provisions of rule 19A4.09
(iii)The licensee must submit accounts quarterly on form DA 159 as required in terms of rule 19A.06(f).