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

Set-off duty on fuel levy goods exported or removed to a storage warehouse contemplated in rule 19A4.01 or to a BLNS country in the common customs area
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19A4.05
(a)
(i)The excise duty and fuel levy on fuel levy goods exported or removed from duty paid stock to a storage warehouse contemplated in rule 19A4.01(b)(ii) by a licensee of a customs and excise manufacturing warehouse; or
(ii)the fuel levy on fuel levy goods removed by such licensee for consumption in any BLNS country may, subject to compliance with the requirements prescribed in the relevant item of Schedule No. 6 and these rules, be set off against any amount payable during any accounting month, where the goods concerned have been duly exported or duly delivered into such storage warehouse or to the consignee in such BLNS country, as the case may be.
(b)The provisions of paragraph (a)(i) shall apply mutatis mutandis to such exports by a licensee of a customs and excise storage warehouse contemplated in rule 19A4.01(b)(ii).
(c)Where a licensee of a manufacturing warehouse obtains fuel levy goods from another licensee of a manufacturing warehouse for export or for removal to a BLNS country, the licensee who so obtains such goods may set off any excise duty or fuel levy, as the case may be against the monthly account subject to compliance with the requirements prescribed in the relevant item in Schedule No. 6 and these rules.
(d)The provisions of rules 19A.06(e) shall apply mutatis mutandis to any set-off as contemplated in this rule.