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 21A of the Act

Manufacturing losses, goods destroyed or abandoned
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21A.11

(a)

(i)The provisions of section 75(18) and any relevant provision of Schedule No. 4, 5 or 6 relating to manufacturing losses, goods destroyed or abandoned or goods off specification or recycled are applicable to any activities in a CCA.
(ii)Normal losses during manufacturing under rebate of duty which are of no commercial value, may, if not included in any provision contemplated in subparagraph (i), be disposed of or destroyed as the Controller may direct.