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

Customs and Excise Rules

Chapter VIII : Registration, Licensing and Accredited Clients

Rules for Section 64F of the Act

Licensing of distributors of fuel obtained from the licensee of a customs and excise manufacturing warehouse

Issue of invoices or dispatch delivery notes in respect of fuel removed from stocks of a licensee of a customs and excise manufacturing warehouse
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64F.04

(a)Any licensed distributor who obtains any fuel from stocks of a licensee of a customs and excise manufacturing warehouse for any purpose contemplated in section 64F and specified in any item of Schedule No. 6, must in addition to any other document required to be completed in respect of any procedure prescribed in the Act, complete an invoice or dispatch delivery note, serially or transaction numbered and dated which must include at least—
(i)the licensed name, customs client number and physical address of the licensed distributor who so obtains such goods;
(ii)the licensed name and customs client number of the licensee of such warehouse, as well as the physical address of the storage tank from which the fuel was obtained;
(iii)a description of the goods so obtained, including the relevant tariff item thereof;
(iv)the quantity of goods (of which the volume must be stated at 20° Celsius) so obtained;
(v)the date the goods were obtained from such tank;
(vi)the business name and the address of the person in the country of export or in the common customs area to whom the goods are removed;
(vii)the price charged for each unit and the total price of the invoiced goods.
(b)The invoice price paid or payable by any purchaser in any other country of the common customs area must include excise duty and exclude fuel levy.
(c)In addition to the requirements specified in rule 19A.04, the invoice issued by the licensee of the customs and excise manufacturing warehouse to the licensed distributor must reflect the rate of duty and amount of duty included in the price to the licensed distributor.