Customs and Excise Rules > Chapter VIII : Registration, Licensing and Accredited Clients > Rules for Section 64D of the Act > Pro Forma Bond by a Consignor in respect of the Removal or Carriage by Road of Bonded Goods entered for Removal in Bond or for Export

SOUTH AFRICAN REVENUE SERVICE

CUSTOMS and EXCISE ACT, 1964 (ACT NO. 91 OF 1964)

(Section 64D and its rules)

Pro Forma Bond by a Consignor in respect of the Removal or Carriage by Road

of Bonded Goods entered for Removal in Bond or for Export

Know all whom it may concern that—

Whereas ________________________ as principal debtor herein represented by:

1.	________________________________________________________________________

2.	________________________________________________________________________

in their respective capacities as

1.	________________________________________________________________________

2.	________________________________________________________________________

*being duly authorised thereto by virtue of a resolution passed at a meeting of the Board of Directors held at …………………………… on ……. the day of

……………………………..

*being duly authorised thereto with the express consent of the members of the close corporation / all the partners of a partnership / trustees held at ………………………… on the ……. day of ……………………….……..

and:

………………………………… as surety and co-principal debtor in solidum herein represented by:

1. _________________________________________________________________________

2. _________________________________________________________________________

in their capacities as

1. _________________________________________________________________________

2. _________________________________________________________________________

*being duly authorised thereto by virtue of standard internal regulations relating to signing powers

*Delete whichever is not applicable

are truly and lawfully indebted and are held and firmly bound to the Commissioner of the South African Revenue Service in the amount of R…………………………………………………. (amount in words) to be paid on demand to the said Commissioner;

for which payment well and truly to be made we bind ourselves jointly and severally, each for the whole, our heirs, executors, administrators and assigns,

and whereas –

The Principal Debtor, being a consignor as defined in the rules for section 64D, is desirous of transacting business with the Commissioner for the South African Revenue Service in furnishing security in respect of bonded goods removed or carried by road, to any destination within or outside the Republic as declared on any bill of entry or other document prescribed or approved by the said Commissioner for the purpose of entry of such goods, subject to the customs and excise laws of the Republic of South Africa governing the removal or carriage of such goods.

Now therefore the conditions of this obligations are such that if the Principal Debtor shall, in accordance with the provisions of the said laws prove to the satisfaction of the Commissioner for the South African Revenue Service that such goods have been duly delivered, received and entered for customs purposes or have been duly taken out of the common customs area and received in the country of destination, in accordance with the particulars declared on the bill of entry for removal in bond, under rebate of duty or for export or on any other document prescribed or approved by the Commissioner for the purpose of such entry, as the case may be, and otherwise fully comply with every obligation imposed under the provisions of such laws, then this obligation shall be null and void, otherwise, it shall remain in full force and effect.

FURTHERMORE WE, the Principal Debtor(s) and Co-Principal Debtor(s) renounce and waive the exceptions:

(i)	Beneficium ordinis seu excussionis;

(ii)	Beneficium divisionis; and

(iii)

Any other exception that the surety and co-principal debtor as surety may be entitled to in law.

With the meaning and effect of which we are fully acquainted.

This bond is not transferable or negotiable.

All admissions or acknowledgements of indebtedness made by the Principal Debtor shall be binding upon the Co-Principal Debtor.

The Commissioner or his delegated officer shall be at liberty, without affecting the Commissioner’s rights hereunder, to release securities provided by or on behalf of the Principal Debtor by any person, association of persons, firm or company and to give time to, or compound or make other arrangements with the Principal Debtor its legal representative in insolvency, judicial management or otherwise.

Any claim arising hereunder may be recovered in any division of the High Court of South Africa as the Commissioner may elect and the Co-Principal Debtor hereby consents and submits to the Jurisdiction of such a Court in respect of any such claim.

Signed by the principal at _____________________________ on this ____________ day of __________________________20

Signature of Principal

In the presence of the subscribed witnesses:

1. ___________________________________

2. ___________________________________

Signed by the Surety(ies) and Co-Principal Debtor(s) on this ____________________ day of __________________________ at ___________________________________

Signature by Surety and Co-Principal Debtor

Signature of Surety and Co-Principal Debtor

In the presence of the subscribed witnesses:

1. ___________________________________

2. ___________________________________

64D.19 Carriage of bonded goods by a subcontractor of a licensed remover of goods in bond

(a)

Where a licensed remover of goods in bond has entered into a contract of carriage with a consignor to transport bonded goods to any destination declared on the bill of entry processed for such goods, such licensed remover may contract another such licensed remover (referred to in this rule as a "subcontractor") to transport such goods to such destination on compliance with the following:

(i)

(aa)	adequate security is furnished for the carriage of the goods; and

(bb)	the consignor authorises, in writing, that the security bond may be utilised as security for the consignment in accordance with the provisions of rule 64D.11(5)(c);

(ii)	the name, address and client number of the remover who subcontracted the transport of the goods, are inserted in the blocks provided on the bill of entry;

(iii)

the road manifest (form DA 187)—

(aa)	contains the names of both the licensed remover of goods in bond and the subcontractor;

(bb)	is signed by both such remover and subcontractor;

(iv)	where more than one subcontractor is contracted to transport a consignment a separate road manifest (form DA 187) is processed by the licensed remover of goods in bond for each portion of the consignment moved or carried by a subcontractor;

(v) where goods are transported in a sealed part of the means of transport –

(aa)	the carriage of such goods may only be subcontracted to a subcontractor using similar sealable means of transport as contemplated in rule 64D.06(4);

(bb)	the goods must be transferred to the means of transport of the subcontractor and the new seals affixed under supervision of an officer who must endorse the original and copies of the manifest to this effect and affix his or her signature and a date stamp to the endorsement.

(b)	Where the procedures prescribed in paragraphs (a)(iii) to (v) are not complied with the driver of the means of transport of the subcontractor may only be allowed to proceed to the destination at the place of exit after—

(i)	a satisfactory explanation is furnished by the subcontractor;

(ii)	submission of certified copies of any documents required, if not produced by the driver to the Controller at the place of exit, through the office of the Controller at the place of commencement;

(iii)

the Controller, on finding that the goods agree with the particulars on the bill of entry, authorises release.

(c)	The road manifest (form DA 187)—

(i)	contains the names of both the licensed remover of goods in bond and the subcontractor;

(ii)	is signed by both such remover and subcontractor;

(d)	where more than one subcontractor is contracted to support a consignment—

(i)	a separate bill of entry is processed in respect of each subcontractor;

(ii)	a separate road manifest (form DA 187) is processed for each subcontractor by the licensed remover of goods in bond.

Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter VIII : Registration, Licensing and Accredited Clients

Rules for Section 64D of the Act

Pro Forma Bond by a Consignor in respect of the Removal or Carriage by Road of Bonded Goods entered for Removal in Bond or for Export