Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter VIII : Registration, Licensing and Accredited ClientsRules for Section 64DA of the ActKeeping of books, accounts and documents |
64DA.08
| (a) | A licensed marine remover must, at the land-based premises contemplated in rule 64DA.03(c) keep or provide access to records in a form approved by the Controller, and— |
| (i) | maintain an up to date list of the vessels used for any movement of bonded fuel goods contemplated in rule 64DA.02(a), indicating the date of any deletion or addition, as well as the relevant sea-based or land-based bonded fuel goods special customs storage warehouse to which a particular vessel is contracted; |
| (ii) | for purposes of section 101 and as required in terms of rule 60.08(2) keep proper books, accounts, documents and any data created by means of a computer, of all transactions relating to any movement of bonded fuel goods contemplated in rule 64DA.02(a) for a period of five years calculated from the end of the calendar year in which any such document was created or lodged; |
| (iii) | include in such books, accounts and documents any requirements prescribed in any provision of the Act in respect of the activity for which the licence is issued; and |
| (iv) | produce such books, accounts, documents and data on demand at any reasonable time and submit such particulars in connection with the transactions relating to the removal of bonded fuel goods as the Commissioner may require. |
| (b) | The books, accounts and documents referred to in subparagraph (a) must include all relevant— |
| (i) | South African Maritime Safety Authority or Transnet authorisations or permissions, as may be applicable, and any supporting documents relating thereto; |
| (ii) | documents relating to the customs entry of the vessel or vessels operated by the licensed marine remover; |
| (iii) | documents relating to the ownership, lease or charter of the vessels or vessels operated by the licensed marine remover; |
| (iv) | copies of form DA 1 (Report inward for ships) in relation to the foreign-going vessel importing the bonded fuel goods destined for warehousing which are transported by the licensed marine remover to the bonded fuel goods special storage warehouse; |
| (v) | copies of form DA 1 (Report outwards for ships) in relation to the foreign-going vessel to which the bonded fuel goods are transported for export; |
| (vi) | delivery instructions from the licensee of the relevant bonded fuel goods special storage warehouse; |
| (vii) | delivery receipts indicating at least volume, type of product, product grade and product specifications, date and place of delivery and supplier name and details, signed and stamped by the master or the chief engineer of the vessel operated by the licensed marine remover, in the case where bonded fuel goods are received for delivery on board such vessel; |
| (viii) | delivery receipts in relation to completion of deliveries, indicating at least volume, type of product, product grade and product specifications, date and place of delivery and supplier name and details, signed and stamped by the master or the chief engineer— |
| (aa) | of the receiving sea-based bonded fuel goods special storage warehouse, in the case where bonded fuel goods are removed from the importing foreign-going vessel to the relevant warehouse; |
| (bb) | of the receiving foreign-going vessel on which the bonded fuel goods are to be exported, in the case where warehoused bonded fuel goods are removed to the foreign-going vessel; |
| (cc) | of the receiving sea-based bonded fuel goods special storage warehouse, in the case where bonded fuel goods are re-warehoused in that sea-based bonded fuel goods special storage warehouse; |
| (dd) | of the receiving coasting vessel, in the case where warehoused bonded fuel goods are removed to such vessel for use by such vessel; |
| (ix) | discharge reports; |
| (x) | flow meter reports, surveyor’s reports and forms P2.01 (dipping sheet) and ullage measurement reports if applicable, as well as flow meter calibration reports; |
| (xi) | records of any samples taken before the transfer of bonded fuel goods— |
| (aa) | from a foreign-going vessel importing the bonded fuel goods to the vessel operated by the licensed marine remover transporting the goods to a sea-based bonded fuel goods special storage warehouse; or |
| (bb) | from the vessel operated by the licensed marine remover transporting the bonded fuel goods to a foreign-going vessel on which the goods are to be exported, to another sea-based bonded fuel goods special storage warehouse for re-warehousing or to a coasting vessel for use by that vessel; |
| (xii) | voyage logbooks, including details relating to all movements of any vessel operated by the licensed marine remover; |
| (xiii) | details of any applications in terms of rule 64DA.05 or notifications in terms of rule 64DA.07; |
| (xiv) | the results of any tests done in respect of the bonded fuel goods transported, if applicable; and |
| (xv) | any other relevant records or documents as may be specified by the Commissioner. |
| (c) | Separate records must be kept in relation to the movement of duty suspended and duty paid bonded fuel goods, differentiating between distillate fuel, residual fuel and petrol. |