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 27 of the Act

Additional rules regarding the manufacture of mineral oils
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27.31The provisions of rules 36.04, 36.04(a) and 36.06 shall mutatis mutandis apply in respect of any removal of mineral oils ex warehouse and for that purpose any reference to beer shall be deemed to be a reference to mineral oils.