Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter IV : Customs and Excise Warehouses: Storage and Goods in Customs and Excise WarehousesRules for Section 19A of the ActSpecial provision in respect of customs and excise warehouses in which excisable or fuel levy goods are manufactured or storedRules in respect of Tobacco ProductsRemoval of tobacco products from one excise manufacturing to another excise manufacturing warehouse |
| 19A1.03 | Any tobacco product may be removed in bond from one customs and excise manufacturing warehouse to another customs and excise manufacturing warehouse for the purpose of reprocessing or repacking only when these manufacturing warehouses are licensed by the same licensee. |