| (a) | These rules are additional to the general rules numbered 19A. |
| (b) | Customs and excise warehouses for the manufacture or storage of tobacco products may be licensed only for the purposes of— |
| (i) | manufacturing of tobacco products; |
| (ii) | storage of such products for export; or |
| (iii) | storage of such products for supply to any other customs and excise storage warehouse licensed as— |
| (bb) | for the supply of dutiable goods to foreign-going ships or aircraft. |
| (c) | For the purposes of section 19A(a)(ii), tobacco products stored as contemplated in paragraph (b)(ii) or (iii) may not be removed from such warehouses for home consumption and payment of duty, except if the Commissioner, on good cause shown , and subject to such conditions as he may impose in each case, permits such removal. |
| (d) | Every application that is approved for the licensing of a warehouse contemplated in paragraph (b) in respect of tobacco products classifiable under items 104.37.14 or 104.37.16 will be issued with effect from the date on which the duty liability of the applicant arose in terms of this Act. |
[Rule 19A1.01(d) inserted by section 1 of Notice No. R. 3473, GG48669, dated 29 May 2023]
