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

Customs and Excise Rules

Chapter IV : Customs and Excise Warehouses: Storage and  Goods in Customs and Excise Warehouses

Rules for Section 21 of the Act

Rule 21.05A

Part 3: Sea-based bonded fuel goods special storage warehouses

Application of section 75(18)(d) in relation to imported distillate fuel entered for storage in sea-based bonded fuel goods special storage warehouses
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21.05A.14For purposes of the application of section 75(18)(d) to distillate fuel entered for storage in a sea-based bonded fuel goods special storage warehouse, “landed” means off-loading onto the relevant storage vessel situated within the port limits of the port it services as contemplated in rule 21.05A.09(e).