21A.12
| (a) | Any goods referred to in section 21A(7) which are free of duty and liable to VAT are, except where the VAT Act otherwise provides, subject to the provisions of the Act relating to the liability for duty as contemplated in the provisions of section 21A(5). |
| (b) | For the purposes of section 21A liability for duty of the CCA enterprise, SEZ operator or other person on any goods removed from a CCA in terms of any authorized procedure shall, unless proof has been obtained in an improper or fraudulent manner, cease in the case of— |
[Words preceding rule 21A.12(b)(i) substituted by Notice R.225 38575 dated 20 March 2015 - These rules will come into effect on the date the regulations to be published in terms of the Special Economic Zones Act, 2014 (Act No. 16 of 2014) come into effect.]
| (i) | goods contemplated in section 18(3)(a), when it is proved that the goods have been received in and entered for re-warehousing at the destination in the Republic or any BLNS country to which they were removed in terms of the removal in bond bill of entry; |
| (ii) | goods contemplated in section 18A(1) and (2) that are exported by road to any destination outside the common customs area, when it is proved that the goods have left such area; |
| (iii) | goods exported by means of any ship or aircraft, when it is proved that the goods have been loaded into, for carriage by, such ship or aircraft; |
| (iv) | goods carried by rail to any destination outside the common customs area, when the enterprise, operator or other person concerned confirms that the goods were received by the consignee in the country of destination; |
| (v) | goods entered under rebate of duty for delivery to a rebate user, when such user duly acknowledges receipt of such goods; or |
| (vi) | any duty due on any goods has been paid to the Controller. |
| (c) | Where in respect of any goods removed in bond, or removed in terms of any procedure authorizing a refund of duty or exported— |
| (i) | any proof has been improperly or fraudulently obtained; or |
| (ii) | any goods are damaged or destroyed or lost or diminished before liability has ceased as contemplated in paragraph (b), |
the licensee shall furnish a full report within 14 days after such an event and pay any duty due to the Controller.
