54F.10
| (a) | Subject to paragraph (b), the provisions of section 18(2) and (3), in the case of environmental levy goods manufactured in the Republic entered for removal in bond from a customs and excise warehouse, or the provisions of section 18A(1) and (2), in the case of such goods entered for export from a customs and excise warehouse, shall apply in respect of the liability and the termination of liability for duty of a licensee who so enters such goods and such liability shall, unless proof has been obtained in an improper or fraudulent manner, cease in the case of— |
(i)
| (aa) | goods contemplated in section 18(3)(a), if the goods have been received in the customs and excise warehouse and entered for re-warehousing at the destination in the Republic; or |
| (bb) | goods carried by road to any BLNS country to which they were removed in terms of any document authorised in these rules, the goods have been duly taken out of the Republic; |
| (ii) | goods contemplated in section 18A(1) and (2) that are exported by road to any country in Africa, outside the common customs area, when it is proved that the goods have been received in such country at the customs office of destination; |
| (iii) | goods exported or removed to any BLNS country 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 to the country of destination; |
| (iv) | goods carried by rail to any destination outside the Republic, when the licensee confirms that the goods were received by the consignee in the country of destination; or |
| (v) | goods entered under rebate of duty for delivery to a rebate user, when such user duly acknowledges receipt of such goods. |
| (b) | where in respect of any goods removed in bond or removed in terms of any procedure authorising 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 (a), |
the licensee shall furnish a full report within 14 days after such an event and pay any duty due to the Controller.
