54F.07
| (a) | For the purposes of sections 20(4), 38(4) and 39(2A), any goods to which these rules relate that are entered for removal and removed from any customs and excise manufacturing warehouse for any purpose, including to any other warehouse, shall be subject to the provisions of Chapter VA and mutatis mutandis to the provisions of section 19A and to such restrictions, procedures and other requirements prescribed in these rules. |
(b)
(i)
| (aa) | Subject to the provisions of these rules, for the purposes of sections 38(4) and 39(2A) and payment of duty, the licensee of a customs and excise manufacturing warehouse must submit, within the period prescribed in subparagraph (ii)— |
| (A) | accounts on form DA 161A, if applicable, together with any supporting documents prescribed in these rules; |
| (B) | validating bills of entry (SAD 500); |
| (C) | payment of the environmental levy goods as calculated on form DA 161A, |
in respect of all environmental levy goods carried forward, received and produced in, and removed from, such warehouse for any purpose during the accounting period contemplated in subparagraph (iv).
| (ii) | The documents and payment specified in subparagraph (i) must be submitted by such licensee to reach the Controller within 30 days after the last day of the accounting period, but not later than the penultimate working day of the month following such last day, during the hours of business prescribed in item 201.20 of the Schedule to the rules for acceptance of bills of entry and for receipts of duties and other revenue. |
| (iii) | If payment is made by electronic funds transfer, proof of such payment must be submitted to reach the Controller during the period and the hours of business specified in subparagraph (ii). |
| (iv) | For the purposes of subparagraph (i), an accounting period shall be a period of three months calculated from the first day of any month during which manufacturing of environmental levy goods commences or environmental levy goods are manufactured until the last day of the month on which such period ends: Provided that where the month of February is included in any accounting period of a licensee, such period must, irrespective of the date on which it would have ended if so calculated, end on the last day of February and payment effected during March as contemplated in paragraph (b)(ii). |
(c)
| (i) | When completing account form DA 161A, no quantity in respect of any goods removed— |
| (aa) | under rebate of duty, or |
| (bb) | in bond under the provisions of section 18 to any storage warehouse; or |
| (cc) | in terms of any procedure authorising a refund of duty; or |
may be deducted or set-off from the total quantity of goods accounted for on such form, unless it is proved that liability for duty has ceased as contemplated in rule 54F.10.
| (ii) | where a lesser quantity of goods is— |
| (aa) | removed and entered at the place of destination in the case of goods removed in bond, |
| (cc) | delivered to the rebate user; |
| (dd) | or removed in terms of any other procedure; |
only the quantity so entered at the place of destination or exported, delivered or removed may be so deducted or set-off on the relevant form DA 161A.
