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

Removal of fuel levy goods from a customs and excise manufacturing warehouse to a customs and excise storage warehouse for marking or use as aviation kerosene as contemplated in section 37A and its rules
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19A4.09
(a)The provisions of these rules relating to the removal of fuel levy goods from a customs and excise manufacturing warehouse to another such warehouse or to a storage warehouse contemplated in rule 19A4.01(b)(ii) shall apply mutatis mutandis to the removal of fuel levy goods to the storage warehouse contemplated in rule 19A.01(b)(iii).
(b)The provisions of rule 19A4.05 relating to set-off shall apply mutatis mutandis in respect of the customs and excise manufacturing warehouse from which the goods are removed to such storage warehouse.
(c)The marking of goods in such warehouse and the removal of marked goods or aviation kerosene there from shall be subject to section 37A and its rules.

(d)

(i)Fuel levy goods may not be removed from such storage warehouse for home consumption and payment of duty except where approve by the Controller as contemplated in rule 19A4.02(b)(ii).
(ii)The provisions relating to the submission of accounts specified in rule 19A.06 shall apply mutatis mutandis to such storage warehouse.
(iii)Payment of any duty on goods so removed must be submitted together with such quarterly account.
(e)Liability for duty of the licensee shall cease where—
(i)the goods concerned have been duly marked and removed from such warehouse in terms of the provisions of section 37A and its rules;
(ii)the aviation kerosene removed from such warehouse has been duly received in a dedicated tank situated at an airport or has been otherwise dealt with as prescribed in section 37A and its rules; and
(iii)the duty on any deficiency or goods removed for home consumption and payment of duty has been brought to account as contemplated in paragraph (d).