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

General rules regarding the manufacture of goods in a customs and excise warehouse
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27.01Subject to the provisions of rule 19.01 any application for the licensing of a customs and excise manufacturing warehouse shall state the nature of materials and the processes to be used in the manufacture of every excisable or other product, the expected annual quantities of such materials to be so used and the expected annual production of every excisable product: Provided that the nature and quantity of materials to be used in the manufacture of goods specified in Section B of Part 2 of Schedule No. 1 need not be stated.

 

27.02Plans of the premises and plant to be used in connection with the manufacturing of goods in a customs and excise manufacturing warehouse and of the location of the plant on such premises shall be submitted to the Controller with as many copies as he may require, before the commencement of manufacturing and no alternation to such premises or plant shall be made without the prior permission of the Controller. Distinguishing marks or numbers as the Controller may require shall be indicated on every room, vessel, still, utensil or other plant and such mark or number shall be shown on schedules submitted with such plans.

 

27.03Vessels, stills and other plant in a customs and excise manufacturing warehouse shall be placed, fixed and connected as the Controller may require and the licensee shall not alter the shape, position or capacity of any plant or install any additional or new plant or remove any plant without the permission of the Controller after submission to him of an application for alteration of such plant.

 

27.04No manufacturing shall commence in a customs and excise manufacturing warehouse without the permission of the Controller.

 

27.05All rooms, places, plant, distilling apparatus, spirits receivers and other fixed vessels or containers in a customs and excise manufacturing warehouse shall be locked or otherwise secured as the Controller may require and the licensee shall at his own expense provide, apply, repair and renew whatever is required to enable an officer to affix locks to such rooms, places, plant, distilling apparatus, spirits receivers and other fixed vessels or containers, or to secure them in any other manner.

 

27.06Every pipe in a customs and excise manufacturing warehouse shall, except with the permission of the Controller or unless used exclusively for the discharge of water and spent wash, be so fixed and placed as to be capable of being examined for the whole of its length. Pipes for the conveyance of different materials or products shall be painted in a manner approved by the Controller, in the following colours:

 

For wine or wash

: red

For foreshots, feints or low wines

: blue

For spirits

: black

For water

: white

 

The licensee shall paint such pipes at his own expense and shall repaint such pipes whenever required by the Controller. Every cock and valve used in such warehouse shall be of a type approved by the Controller. The licensee shall keep such cocks and valves in proper repair at all times.

 

27.07When a manufacturing operation has been completed in a customs and excise manufacturing warehouse, the licensee shall give the Controller all the necessary assistance in ascertaining the quantity and strength or other particulars of the goods manufactured and record such particulars and render such returns as he may require. A licensee shall stop any operation or the working of any still when required to do so by the Controller for the purpose of testing the output.

 

27.08Every licensee who is required to do so by the Controller shall furnish a diagram to scale of any still, utensil or other plant in his customs and excise manufacturing warehouse together with explanatory notes relating to the working of such still, utensil or other plant.

 

27.09Except with the permission of the Controller no excisable goods manufactured in a customs and excise manufacturing warehouse shall be removed from a receiver, vessel or other container in which they were collected until account thereof has been taken by the Controller.

 

27.10Every licensee of a customs and excise manufacturing warehouse shall, unless exempted by the Controller, keep a stock record, in a form approved by the Controller, in which such licensee shall record daily such particulars of receipts of materials, nature and quantities of excisable goods manufactured, nature and quantities of by-products or other goods manufactured and disposal of goods manufactured and such other particulars as the Controller may require in each case. Such stock record shall, when not in use, be kept in a fire-proof safe.

 

27.11Every licensee of a customs and excise manufacturing warehouse shall furnish to the Controller such returns showing such particulars and at such times and under such conditions as he may decide.

 

27.12The Controller may give instructions in writing to any licensee specifying in what part of the warehouse—
(a)any process in the manufacture is to the carried on; and
(b)any material for use in manufacture and manufactured goods, respectively, are to be kept.

 

27.13The provisions of rules 27.02 to 27.07 and 27.10 shall not apply in respect of special customs and excise warehouses for purposes of the duty specified in Section B of Part 2 of Schedule No. 1.