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

Liability for duty
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19A.09

(a)Subject to paragraph (b), the provisions of section 18(2) and (3) in the case of goods entered for removal in bond from a customs and excise warehouse or section 18A(1) and (2) in the case of goods entered for export from a customs and excise warehouse apply in respect of the liability, and the termination of liability, for duty of a licensee who so enters such goods and such liability shall, unless proof has been obtained in an improper or fraudulent manner, cease in the case of—
(i)goods contemplated in section 18(3)(a), when it is proved that the goods have been received in and entered for re-warehousing at the destination in the Republic or any BLNS country to which they were removed in terms of the removal in bond bill of entry or any other document authorised in these rules;
(ii)goods contemplated in section 18A(1) and (2) that are exported by road to any country, outside the common customs area, when it is proved that the goods have been received in such country at the customs office of destination;
(iii)goods exported by means of any ship or aircraft, when it is proved that the goods have been loaded into, for carriage by, such ship or aircraft;
(iv)goods carried by rail to any destination outside the Republic, when the consignor confirms that the goods were received by the consignee in the country of destination; or
(v)goods entered under rebate of duty for delivery to a rebate user, when such user duly acknowledges receipt of such goods.
(b)where in respect of any goods removed in bond or removed in terms of any procedure authorising a refund of duty or exported—
(i)any proof has been improperly or fraudulently obtained; or
(ii)any goods are damaged or destroyed or lost or diminished before liability has ceased as contemplated in paragraph (a), the licensee shall furnish a full report within 14 days after such an event and pay any duty due to the Controller.
(c)The liability for duty in terms of Section A of Part 2 of Schedule No. 1 cleared in terms of the provisions of rebate item 460.24 by a licensed manufacturer or a licensed supplier (SOS warehouse licensed for denaturing of spirits) on form SAD 500 (GR) or (XGR) shall cease upon entering the goods into a licensed warehouse for locally manufactured goods on a form SAD 500 (ZRW) within 30 days from the entry on a form SAD 500.