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 21 of the Act

Rule 21.03

Definitions
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21.03.01For the purposes of these rules and any form or other document to which these rules relate, unless otherwise specified or the context otherwise indicates—
(a)any word or expression to which a meaning has been assigned in the Act bears the meaning so assigned, and "activity" or "activities" means any activity or activities in connection with the storage or handling of goods in, or removal of goods from an export storage warehouse;

 

"BLNS country" means the Republic of Botswana, the Kingdom of Lesotho, the Republic of Namibia or the Kingdom of Swaziland;

 

"break bulk" means goods received in the storage warehouse as separate packages;

 

"bulk" means a large quantity of unpacked dry or liquid homogeneous goods shipped loose in a ship or transported by a vehicle or in a container or other receptacle;

 

"consolidated", "consolidate", "consolidation" or any cognate expression relating to the packing of goods into one shipment, means goods from a consignor or several consignors that are consolidated for carriage to a consignee or several consignees by container or otherwise;

 

"container" means a container as defined in section 1(2);

 

"customs and excise laws and procedures" shall have the meaning assigned thereto in rule 59A.01(a);

 

"deconsolidate" includes to unpack any consolidated imported goods or to split one import shipment into various export shipments in an export storage warehouse;

 

"export" includes the removal of goods from a special customs and excise warehouse in the Republic to a consignee in a BLNS country and "exporter" has a corresponding meaning;

 

"import" includes the removal of goods from a BLNS country to a consignee for storage in a special customs and excise storage warehouse in the Republic and "importer" has a corresponding meaning;

 

'special export storage warehouse" means a customs and excise storage warehouse licensed for the purposes contemplated in these rules;

 

"the Act" includes any provision of "this Act" as defined in section 1 of the Customs and Excise Act, 1964 (Act No. 91 of 1964);

(b)any reference in these rules to "goods" or "goods free of duty" shall, unless otherwise specified, be deemed to include a reference to goods liable to duty entered for storage in a special export storage warehouse.