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

Customs and Excise Rules

Chapter IV : Customs and Excise Warehouses: Storage and  Goods in Customs and Excise Warehouses

Rules for Section 20 of the Act

Goods deposited or to be deposited in a customs and excise warehouse
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20.01Subject to the provisions of rule 20.02, goods which have been entered for warehousing in or for removal to a customs and excise warehouse shall be conveyed to the warehouse immediately after such entry and be deposited therein. Any person who enters goods for warehousing shall deliver to the licensee of the receiving warehouse a copy of the relevant bill of entry as soon as reasonably possible but not later than the time when the goods are received in such warehouse.

 

20.02Imported packages which have been entered for warehousing in a customs and excise warehouse but which are leaking, or of which the whole or part of the contents is missing, or which are in an otherwise damaged condition, shall not be removed to the warehouse unless examined in terms of rule 44.02. If such package is removed to the warehouse without such examination the full invoiced contents of such package shall be deemed to have been imported and shall be accounted for under the provisions of the Act.

 

20.03

(a)Any person entering any imported goods for warehousing shall—
(i)obtain prior written approval from the licensee of the customs and excise warehouse to store the goods in the warehouse
(ii)keep such written approval and produce it to the Controller upon request.
(b)The licensee of any customs and excise warehouse shall notify in writing the owner of any imported goods entered for warehousing in such warehouse and the Controller of the non-receipt of any such goods, or any part thereof, and the owner of such goods shall take immediate steps to account to the Controller for such goods or to pay the duty due thereon.

 

20.04The licensee of any customs and excise warehouse into which goods are received shall ensure that such goods have been duly entered for warehousing in such warehouse and, unless proof that such goods have been so entered is in his possession at the time of receipt of such goods, he shall keep such goods separated from other goods in such warehouse and make a written report to the Controller forthwith.

 

20.05The licensee of a customs and excise warehouse which has been approved for a particular class of goods shall not allow any other goods to be deposited therein, without the prior approval of the Controller.

 

20.06All goods in a customs and excise warehouse shall be arranged and marked in such a manner that it will be easily identifiable and accessible for inspection and that each consignment and the particulars thereof can readily be ascertained and checked.

 

20.07Goods deposited in a customs and excise warehouse may at any time be examined by the Controller and the licensee of such warehouse, or his representative, shall be present during such examination and assist the Controller in the execution of such examination.

 

20.08Goods deposited in a customs and excise warehouse in closed trade containers shall not be examined, nor the packages opened or altered in any way, except with the permission of the Controller and in the presence of an officer if he so requires, unless immediate action for the safety of the goods is necessary, in which case the licensee shall immediately notify the Controller.

 

20.09No unpacked goods in liquid form shall be stored in ungauged containers in a customs and excise warehouse without the written permission of the Controller.