Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter IV : Customs and Excise Warehouses: Storage and Goods in Customs and Excise WarehousesRules for Section 21 of the ActRule 21.05APart 1: GeneralDefinitions |
| 21.05A.01 | For the purposes of these rules and any form or other document to which these rules relate, any word or expression to which a meaning has been assigned in the Act bears the meaning so assigned and unless otherwise specified or the context otherwise indicates— |
“BELN” means the Republic of Botswana, the Kingdom of Eswatini, the Kingdom of Lesotho or the Republic of Namibia;
“blending” in relation to bonded fuel goods in a bonded fuel goods special storage warehouse, means to combine such bonded fuel goods with any other fuel goods, mineral oil products, additives or other goods in a process which alters the tariff classification of the relevant fuel;
“bonded fuel goods” in relation to—
| (a) | a land-based bonded fuel goods special storage warehouse, means |
imported distillate fuel, residual fuel and petrol; and
| (b) | a sea-based bonded fuel goods special storage warehouse, means |
imported distillate fuel and residual fuel;
“bunkering” means, in the case of—
| (a) | a land-based bonded fuel goods special storage warehouse, supplying imported distillate or residual fuel to— |
| (i) | a foreign-going vessel for use as ship stores by such vessel for export; or |
| (ii) | a coasting vessel for use by such vessel in the territorial waters of the Republic; and |
| (b) | a sea-based bonded fuel goods special storage warehouse, supplying imported distillate or residual fuel to a foreign-going vessel for use by such vessel as ship stores for export; |
“coasting vessel" means a vessel in the territorial waters of the Republic engaged in the transportation of cargo between seaports within the Republic, but excludes a foreign-going vessel which—
| (a) | whilst on a voyage to its end destination in the Republic engages in such transportation during that part of the voyage in the Republic; or |
| (b) | whilst on a voyage to a destination outside the Republic engages in such transportation during that part of the voyage in the Republic; |
“distillate fuel”, in relation to—
| (a) | a land-based bonded fuel goods special storage warehouse, means distillate fuel as defined in Additional Note 1(g) of Chapter 27 of Part 1 of Schedule No. 1; and |
| (b) | a sea-based bonded fuel goods special storage warehouse, means distillate fuel as defined in Additional Note 1(g)(ii) and (iii) of Chapter 27 of Part 1 of Schedule No. 1; |
“flow meter” means a device used to measure the quantity of liquid or gas moving through a pipe or fuel hose;
“foreign-going vessel” means—
| (a) | a vessel at a port, harbour or other place in the Republic if that vessel— |
| (i) | has arrived at that port, harbour or other place in the course of a voyage from outside the Republic to a destination or destinations inside the Republic, whether that port, harbour or other place is that destination or one of those destinations or a stopover on its way to that or any of those destinations; or |
| (ii) | is scheduled to depart from that port, harbour or other place in the course of a voyage to a destination outside the Republic, whether that port, harbour or other place is its place of departure to that destination or a stopover or one of several stopovers in the Republic from where it departs in the course of that voyage; |
| (b) | a vessel in the territorial waters of the Republic on a voyage referred to in paragraph (a)(i) or (ii); or |
| (c) | a vessel on a voyage from a place outside the Republic to a destination outside the Republic— |
| (i) | passing through the territorial waters of the Republic; or |
| (ii) | making a stopover at any place in the Republic; |
“bonded fuel goods special storage warehouse” means a special customs and excise storage warehouse contemplated in section 21(1) for the storage of bonded fuel goods and includes—
| (a) | a land-based bonded fuel goods special storage warehouse; and |
| (b) | a sea-based bonded fuel goods special storage warehouse; |
“harbour” means a port in terms of section 1 of the National Ports Act 2005 (Act No. 5 of 2005);
“land-based bonded fuel goods special storage warehouse” means a bonded fuel goods special customs and excise storage warehouse situated on land, as contemplated in Part 2 of these rules;
“licensed marine remover” means a licensed marine remover as defined in rule 64DA.01;
“own transport” in relation to the licensee of a land-based bonded fuel goods special storage warehouse, means to transport bonded fuel goods from such warehouse on land by means of a vehicle—
| (a) | owned by the licensee, including a vehicle— |
| (i) | in possession of that licensee in terms of a hire purchase or lease agreement; or |
| (ii) | rented by that licensee for the purpose of such transport; and |
| (b) | operated by a person under the direct instructions of the licensee; |
“petrol” means fuel as defined in Additional Note 1(b) to Chapter 27 in Part 1 of Schedule No. 1 to the Act;
“residual fuel” means fuel oils as defined in Additional Note 1(h) to Chapter 27 in Part 1 of Schedule No. 1 to the Act;
“sea-based bonded fuel goods special storage warehouse” means a bonded fuel goods special customs and excise storage warehouse, consisting of a storage vessel on sea, as contemplated in Part 3 of these rules;
“storage vessel” means a vessel which is used as a warehouse for the receipt, storage and transfer of bulk imported distillate fuel or residual fuel for purposes of bunkering; and
“territorial waters” in relation to the Republic means the territorial waters as referred to in section 4(1) of the Maritime Zones Act, 1994 (Act No. 15 of 1994);
“these rules” means the rules numbered 21.05A; and
“ullage”, in relation to a tank in which bonded fuel goods are kept, refers to the empty space within such tank above the fuel level.