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

Record of method of transportation in respect of fuel levy goods removed for home consumption from a customs and excise manufacturing warehouse
Purchase cart Previous page Return to chapter overview Next page

 

19A4.03
(a)Any licensee who removes fuel levy goods for home consumption must keep a separate record for each of the different modes of transportation as follows—
(i)road;
(ii)rail;
(iii)sea;
(iv)air;
(v)pipeline (Petronet);
(vi)pipeline to local storage;
(vii)any other mode of transportation or delivery (if any) fully detailed.
(b)Such record shall contain the particulars required in respect of the invoice referred to in rule 19A.04.