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 2: Land-based bonded fuel goods special storage warehousesKeeping of books, accounts and documents |
21.05A.08
| (a) | The licensee of a land-based bonded fuel goods special storage warehouse must, at the warehouse in a safe place accessible to the Controller, keep or provide access to a record in a form approved by the Controller of all receipts into and deliveries or removals from the warehouse of bonded fuel goods, with such particulars as will make it possible for all such receipts and deliveries or removals to be readily identified with the bonded fuel goods warehoused, and with clear references to the bills of entry passed in connection therewith. |
| (b) | For the purposes of section 101 and notwithstanding anything to the contrary in any rule, every licensee of a bonded fuel goods special storage warehouse must, as required in terms of rule 60.08(2)— |
| (i) | keep proper books, accounts and documents and any data created by means of a computer, of all transactions relating to the storage of bonded fuel goods and any agent received and used as contemplated in rule 21.05A.07(c), for a period of five years calculated from the end of the calendar year in which any such document was created, lodged or required for the purposes of any customs and excise procedure; |
| (ii) | include in such books, accounts, documents and data any requirements prescribed in any provision of the Act in respect of the activity for which the licence is issued; and |
| (iii) | produce such books, accounts, documents and data as the Commissioner may require and submit such particulars in connection with the transactions and activities relating to the licensed premises— |
| (aa) | on demand at any reasonable time; or |
| (bb) | at intervals as may be determined by the Commissioner. |
| (c) | Books, accounts, documents and data contemplated in paragraph (b) include— |
| (i) | ITAC permits in relation to bonded fuel goods imported or exported, in the case where the licensee is also the importer or exporter; |
| (ii) | South African Maritime Safety Authority or Transnet authorisations or permissions, as may be applicable, and any supporting documents relating thereto; |
| (iii) | copies of form DA 1 (Report inward for ships) in relation to the foreign-going vessel importing the bonded fuel goods destined for warehousing; |
| (iv) | copies of form DA 1 (Report outward for ships) in relation to the foreign-going vessel to whom the bonded fuel goods is supplied for export; |
| (v) | bills of entry for imported bonded fuel goods received into the warehouse, removed from the warehouse for delivery to foreign-going vessels for export or entered for home consumption; |
| (vi) | in the case where the licensee is also the importer or exporter, all relevant— |
| (aa) | customs worksheets; |
| (bb) | clearing and forwarding instructions issued; |
| (cc) | bills of lading in relation to the foreign-going vessel importing the bonded fuel goods destined for warehousing; |
| (dd) | purchase orders in relation to the bonded fuel goods; |
| (ee) | supplier’s invoices in relation to bonded fuel goods supplied to the warehouse; and |
| (ff) | agreements of sale in relation to buying or selling of bonded fuel goods; |
| (vii) | delivery instructions including instructions to licensed marine removers; |
| (viii) | agreements of sale in relation to buying or selling of bonded fuel goods in the case of a transfer of ownership where the licensee is a party to the agreement; |
| (ix) | records of any samples taken before the transfer of bonded fuel goods— |
| (aa) | from the foreign-going vessel importing the bonded fuel goods to the vessel operated by the licensed marine remover transporting the goods to the warehouse; and |
| (bb) | from the vessel operated by the licensed marine remover transporting the bonded fuel goods from the warehouse to the foreign-going vessel on which the goods are to be exported; |
| (x) | laboratory reports in relation to bonded fuel goods received into the warehouse; |
| (xi) | flow meter reports and flow meter calibration reports, and if available, surveyor’s reports, forms P2.01 (dipping sheet) and ullage measurement reports; |
| (xii) | discharge reports; |
| (xiii) | delivery notes indicating at least the volume, type of product, product grade, product specification, date and place of delivery and supplier name and details in respect of bonded fuel goods received; |
| (xiv) | an updated list of the name and customs and excise client number of all licensed marine removers as well as all vessels operated by such licensed marine removers contracted for purposes of the delivery of bonded fuel goods— |
| (aa) | to the land-based bonded fuel goods special storage warehouse; |
| (bb) | to foreign-going vessels for export; or |
| (cc) | to coasting vessels for use by such vessels; |
| (xv) | charter agreements in respect of vessels referred to in subparagraph (xiv), if applicable; |
| (xvi) | the name and customs and excise client number of all licensed removers in bond contracted for purposes of the delivery of bonded fuel goods by road as contemplated in rule 21.05A.06(b); |
| (xvii) | the results of any tests done in respect of the bonded fuel goods received in and removed from the warehouse; and |
| (xviii) | any other relevant records or documents as may be specified by the Commissioner. |
| (f) | Separate records must be kept in relation to distillate fuel, residual fuel and petrol as well as any agents used in respect thereof as contemplated in rule 21.05A.07(c). |
| (g) | For purposes of any records kept in terms of this rule any quantity of fuel levy goods must be expressed in litres at 20°C, utilising the IP 60 (B) measurement tables, jointly published by the Institute of Petroleum and the American Society for Testing of Materials. |