Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter IV : Customs and Excise Warehouses: Storage and Goods in Customs and Excise WarehousesRules for Section 21A of the ActApplication of provisions in a CCA |
21A.03
| (a) | The activities in a CCA are subject to the provisions of the— |
| (i) | Act, unless otherwise specified in any Schedule or rule; and |
| (ii) | VAT Act, |
| (b) | For the purpose of application of any customs and excise warehouse procedure, goods— |
| (i) | used in the production or manufacture of any goods (other than goods liable to any excise duty, fuel levy or environmental levy), must be so produced or manufactured in accordance with the provisions of section 75, the item of the relevant Schedule and section 21A and these rules; |
| (ii) | used in the production or manufacture of any goods liable to excise duty, fuel levy or environmental levy, must be removed to and so used in a licensed customs and excise manufacturing warehouse in accordance with the provisions of the Act; or |
| (iii) | imported for home consumption or for export, in the same condition as imported or to undergo operations necessary for their preservation or to improve the quantity or packaging or marketable quantity or quality or to prepare them for shipment (such as break bulk, grouping of packages, sorting and grading or repacking) before clearance for home consumption or for export, must be entered for storage and stored in a licensed customs and excise warehouse. |