| (i) | The rules numbered 19A are general rules; |
| (ii) | The rules numbered 19A1 are rules in respect of tobacco products; |
| (iii) | The rules numbered 19A2 are rules in respect of beer; |
| (iv) | The rules numbered 19A3 are rules in respect of spirits; |
| (iii) | The rules numbered 19A4 are rules in respect of fuel levy goods. |
| (b) | The provisions of these rules apply to the following goods: |
| (i) | Excisable goods specified in Section A of Part 2 of Schedule No 1— |
"the Act" includes any provision of "this Act" as defined in the Customs and Excise Act, 1964 (Act No. 91 of 1964);
"VMP warehouse" means a customs and excise warehouse licensed for primary production of spirits defined in rule 19A3.01;
"VMS warehouse" means a customs and excise manufacturing excise warehouse licensed for secondary production of spirits defined in rule 19A3.01.
"warehouse" means any licensed customs and excise manufacturing or storage warehouse.
| (cc) | cigars, cheroots, cigarillos and cigarettes of tobacco or tobacco substitutes classifiable under item 104.30; |
| (dd) | Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences classifiable under item 104.35; and |
| (ee) | Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body classifiable under item 104.37. |
[Rule 19A.01(b)(i)(cc), (dd) and (ee) inserted and substituted by section 1(a), (b) and (c) of Notice No. R. 3230, GG48340 dated 31 March 2023 : effective 1 June 2023]
(c)
| (i) | "tobacco products", shall be deemed to be a reference to those goods contemplated in paragraph (b)(i)(cc), (dd) and (ee); |
[Rule 19A.01(c)(i) inserted and substituted by section 1(d) of Notice No. R. 3230, GG48340 dated 31 March 2023 : effective 1 June 2023]
| (d) | Except as otherwise provided in 19A and these rules— |
| (i) | any provision of this Act relating to a customs and excise manufacturing or storage warehouse, the manufacture or storage of goods in such a warehouse including liability for duty, payment of duty, removal of goods from such warehouse for home consumption, removal in bond, export, entry under rebate of duty, the responsibility of the licensee and any other requirement prescribed in connection with any such warehouse; |
| (ii) | sections 59A and 60 and the rules therefor including the definitions in such rules; |
| (iii) | sections 64D and 64E and the rules therefor including the definitions in such rules; and |
| (iv) | the rules numbered 120A, where applicable; |
shall, apply mutatis mutandis to the licensing of, and any activity in or in connection with, any licensed customs and excise warehouse in which beer, spirits, tobacco products or fuel levy goods are manufactured or such goods or any imported goods referred to in these rules, are stored.
