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 ActPermissible activities in relation to licensed marine removers |
64DA.04
(a) | A licensed marine remover may operate a vessel only for purposes referred to in rule 64DA.02(a). |
(b) | For purposes of paragraph (a), a licenced marine remover must be contracted exclusively for movements in respect of a specific— |
(i) | sea-based bonded fuel goods special storage warehouse; or |
(ii) | land-based bonded fuel goods special storage warehouse. |
(c) | No blending or manufacturing of bonded fuel goods may take place on board a vessel operated by a licensed marine remover. |
(d) | Distillate fuel, residual fuel and petrol must when transported on board a vessel operated by a licensed marine remover, be kept in separate marked tanks. |
(e) | Duty suspended bonded fuel goods contemplated in rule 64DA.02(c)(ii)(aa) may not be transported together with duty paid bonded fuel goods contemplated in rule 64DA.02(c)(ii)(bb). |
(f) | Bonded fuel goods in the process of being transported may not remain on board a vessel operated by a licensed marine remover for a period longer than seven calendar days, which period may be extended on application to the Commissioner in accordance with rule 64DA.05 on good grounds shown. |