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

Procedures relating to the movement of fuel to a BLNS country or exported
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64F.06

(a)The procedures and other requirements prescribed in rule 19A4.04 which regulate the removal of fuel levy goods to a BLNS country or when exported shall apply mutatis mutandis in respect of fuel so removed to any other country in the common customs area or so exported as contemplated in section 64F and these rules.
(b)Unless the licensed distributor uses own transport, such fuel, if wholly or partly transported by road, must be carried by a licensed remover of goods in bond contemplated in section 64D.
(c)The number and date of the invoice issued by the licensee of the customs and excise manufacturing warehouse from whom the licensed distributor obtained the goods for such removal or export must be reflected on the form SAD 500.
(d)Any load of fuel obtained from the licensee of a customs and excise manufacturing warehouse must be wholly and directly removed for delivery to a BLNS country or exported, as the case may be, in order to be considered for a refund of duty.