| (a) | For the purposes of section 20(4), any goods to which these rules relate that are entered for removal and removed from any customs and excise warehouse for any purpose, including to any other warehouse, shall be subject to the provisions of section 19A and to such restrictions, procedures and other requirements prescribed in these rules. |
(b)
(i)
| (aa) | Subject to the provisions of these rules, for the purposes of sections 38(4) and 39(2A) and payment of duty, excise duty accounts on form DA 260 in respect of beer, tobacco products or spirits or on forms DA 159 or DA 160 for fuel levy goods or biodiesel, together with the validating form SAD 500 for each customs and excise manufacturing warehouse in respect of all such goods produced and received in, and removed from such warehouse for any purpose specified in section 20(4), during the previous month or during such other period as may be prescribed in these rules, must be submitted by the licensee to reach the Controller within 30 days after the— |
| (A) | date of closing of duty accounts as specified in paragraph (c); or |
| (B) | last day as specified in the proviso to paragraph (d); |
during the hours of business prescribed in item 201.20 of the Schedule to the Rules for acceptance of SAD forms and for receipts of duties and other revenue;
| (bb) | the provisions of paragraph (aa) shall mutatis mutandis apply to any storage warehouse for fuel levy goods from which any such goods are removed for home consumption or any other purpose. |
| (ii) | Such month is referred to in these rules as "accounting month" and is calculated between the dates of closing of accounts from the day after such closing of accounts as follows— |
| (aa) | from the specific day in the specific month to the numerically corresponding day in the following month, less one (for example, where closing of accounts, takes place on the 25th January, the accounting month is calculated from 26th January to 25th February; or |
| (bb) | where calculation must commence on the first day of a month to the last day of that month; or |
| (cc) | where calculation must commence from the last day of a month which contains more days than the next succeeding month, the accounting month expires one day before the end of the latter month, for example, from 31 January to 27 or 28 February; |
| (dd) | if a new licensee commences business on a certain date the first accounting month shall be the period from such date to the date of the first closing accounts. |
(c)
| (i) | For the purposes of paragraph (b)(i), closing of duty accounts is by arrangement with the Controller, on a date between the 25th day and the last day of the month and the date so arranged shall apply permanently in every month during the existence of such arrangement. |
| (ii) | Notwithstanding that the date for closing of accounts may fall on a Saturday, Sunday or public holiday, the calculation of the date for submission of accounts or payment of duty must commence on the day after the date of such closing of accounts. |
| (d) | Notwithstanding paragraph (c), the Controller may, on such conditions as he may impose in each case, determine any other date for the closure of accounts: provided that where a licensee is allowed to close accounts on any day after the last day of any month, the date for calculation of the date for submission of accounts or payment of duty must commence on the first day of the month following such last day. |
(e)
| (i) | For the purposes of account forms DA 159, DA 160 and DA 260 no quantity in respect of any goods removed |
| (aa) | under rebate of duty, or |
| (bb) | in bond under the provisions of section 18; or |
| (cc) | in terms of any procedure authorising a refund of duty; or |
may be deducted from the total quantity of goods accounted for on such form, unless it is proved that liability for duty has ceased as contemplated in rule 19A.09.
| (ii) | Where a lesser quantity of goods is removed and entered at the place of destination in the case of goods removed in bond or exported or delivered to the rebate user or to any consignee in a BLNS country, only the quantity so entered at the place of destination or exported or delivered may be so deducted on the relevant form DA 159, DA 160 or DA 260. |
(f)
| (i) | Where licensing of a customs and excise warehouse is restricted for special or limited purposes as contemplated in section 19A(1)(a)(ii), with the effect that goods stored therein may only be exported or supplied to a customs and excise storage warehouse licensed for supplying stores to foreign-going ships or aircraft or goods to duty free shops, the licensee must submit to the Controller within 30 days after the end of March, June, September or December for each quarter an account on form DA 260 or DA 159 as the case may be, in respect of goods received into, goods removed from and goods in stock, in such warehouse. |
| (ii) | Where the licensee of a customs and excise storage warehouse is allowed to store imported and locally-produced goods for export or for operating a duty free shop such goods must be accounted for separately in such account. |
