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 3: Sea-based bonded fuel goods special storage warehousesGoods and activities in sea-based bonded fuel goods special storage warehouses |
21.05A.13
| (a) | Only bonded fuel goods may be stored in a sea-based bonded fuel goods special storage warehouse for a period of six-months, which period may on application by the importer before the expiry of that period, be extended for no more than three months. |
| (b) | No blending or manufacturing of bonded fuel goods may take place in a sea-based bonded fuel goods special storage warehouse, but such goods may be combined with equivalent bonded fuel goods of the same class or kind to obtain a mixture of consistently acceptable quality and the following agents, which may not increase the volume or change the tariff classification of the goods, may be added: |
| (i) | A lubricity agent; |
| (ii) | a distinguishing agent for identification of ownership; |
| (iii) | a cold flow agent; or |
| (iv) | a stabilising agent. |
| (c) | Bonded fuel goods to be used for purposes of the operation and maintenance of the warehouse may upon entry for home consumption and payment of duty be drawn from imported stock warehoused under suspension of duty. |
| (d) | If the addition of an agent as contemplated in paragraph (c) caused the volume of the relevant bonded fuel goods to increase, the bill of entry in respect of such goods must be adjusted in terms of section 40(3). |
| (e) | Any agent referred to in paragraph (b) may despite paragraph (a) be kept in the warehouse. |