Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter IV : Customs and Excise Warehouses: Storage and Manufacture of 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 regarding the manufacture, payment of duty and controlled movement of beer, tobacco products, spirits and fuel levy goods

General rules

Duties amended in a taxation proposal under section 58(1)

Purchase

Previous page

Return to chapter overview

Next page

19A.08

(a)	Whenever the Minister tables a taxation proposal as contemplated in section 58(1) in respect of any goods to which these rules relate, such goods shall, for the purposes of section 38(4) be deemed to have been entered for home consumption before the taxation proposal is tabled in the case of—

(i)	beer and tobacco products in a customs and excise manufacturing warehouse and spirits in a VMP customs and excise manufacturing warehouse, where the invoice prescribed in these rules has been issued and the goods removed from such warehouse before such time;

(ii)	spirits in a VMS warehouse, where spirits entered on form SAD 500 for removal from a VMP manufacturing warehouse to a VMS manufacturing warehouse are received in such VMS warehouse before such time;

(b)

(i)	When duties are amended in such taxation proposal, licensees must submit two duty accounts for the accounting month in which those duties are so amended as follows:

(aa)	the first account for that accounting month must be for the period when the accounting month commences until the time the taxation proposal is tabled;

(bb)	the second account for that accounting month must commence immediately after the time of tabling, on the same day the period of the first account for that accounting month ends as contemplated in paragraph (aa);

(ii)	the due dates for submission of, and payment of the duty assessed for, both accounts contemplated in subparagraph (i), must be calculated as specified in these rules for submission of accounts and payment of duty.

(c)	For the purpose of this rule "the time a taxation proposal is tabled" and cognate expressions means the actual time of the day the Minister tables such a proposal.