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

Removal of goods in bond to a BLNS country
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19A.07
(a)No beer, tobacco products, spirits or spirituous beverages may be removed to a customs and excise storage warehouse in a BLNS country unless the goods are removed to such a warehouse licensed for the supply of stores to foreign-going ships or aircraft or as a duty free shop.
(b)Fuel levy goods may only be removed to any BLNS country from stocks entered or deemed to have been entered for home consumption and payment of duty as provided in these rules.