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 warehousesLicensing requirements for land-based bonded fuel goods special storage warehouses |
21.05A.05
| (a) | The licensed premises of a land-based bonded fuel goods special storage warehouse includes the storage infrastructure at the demarcated geographical site as well as any pipeline infrastructure on that demarcated site extending up to the location of the inlet and outlet flanges leading into and out of the demarcated site respectively. |
| (b) | Flow meters and gauges must— |
| (i) | be installed to accurately monitor the volume of bonded fuel goods received in, stored in and removed from the licensed premises at any given time; and |
| (ii) | tested at regular intervals not exceeding a period of six months, and recalibrated if necessary. |
| (c) | Bonded fuel goods may only be received into a land-based bonded fuel goods special storage warehouse— |
| (i) | if the licensee, in the case of a transfer contemplated in rule 21.05A.03(b)(ii)(bb), is in possession of a copy of form DA 1 submitted by the carrier operating the foreign-going vessel on board which the bonded fuel goods were brought into the Republic; and |
| (ii) | upon due entry for storage in such warehouse; |
| (d) | Distillate fuel, residual fuel and petrol must be stored separately in the warehouse in tanks marked to indicate the type of goods. |
| (e) | The same demarcated premises may not be used for the licensing of a land-based bonded fuel goods special storage warehouse and a customs and excise manufacturing warehouse. |