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

Customs and Excise Rules

Chapter X : Rebates, Refunds and Drawbacks of Duty

Rules for Section 75 of the Act

Rebate stores
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75.08Every applicant for registration shall provide, on the premises to be registered in terms of the provisions of the rules, a store, vessel, tank, yard or other place (to be known as a rebate store) which is secure and adequate and complies with such requirements as the Controller may impose in each case, for the storage of materials obtained under the provisions of section 75 and such applicant shall provide at his own expense such separate fastenings as will permit of such rebate store being locked by an officer but the Controller may exempt any applicant from the requirements of this rule on such conditions as he may impose in each case.

 

75.09All goods in a rebate store shall be so arranged and marked that they will be easily identifiable and accessible for inspection and that each consignment and the particulars thereof can readily be ascertained and checked.

 

75.10Except with the written permission of the Controller, only goods which have been entered under rebate of duty under the provisions of Schedule No. 3, 4 or 6 may be stored in a rebate store.