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 BeerCustoms and excise warehouses for the manufacture or storage of beer |
| 19A2.01 |
| (a) | These rules are additional to the general rules numbered 19A. |
| (b) | A customs and excise warehouse for the manufacture or storage of beer may be licensed only as a— |
| (i) | manufacturing warehouse for the manufacture of beer; |
| (ii) | special customs and excise storage warehouse for the storage of beer for export; or |
| (iii) | special customs and excise storage warehouse for the storage of beer for supply to any other special customs and excise storage warehouse licensed as— |
| (aa) | a duty free shop; or |
| (bb) | for the supply of dutiable goods to foreign-going ships or aircraft |
| (c) | For the purposes of section 19A(1)(a)(ii), beer stored as contemplated in paragraph (a)(ii) and (iii), may not be removed from such warehouses for home consumption and payment of duty, except if— |
| (i) | The Commissioner on good cause shown, and subject to such conditions as he may impose in each case, permits such removal; |
| (ii) | The goods are required to be removed from such warehouse as contemplated in section 19(9). |