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 warehousesPermission to remove bonded fuel goods from sea-based bonded fuel goods special storage warehouses in other circumstances |
21.05A.12
| (a) | Bonded fuel goods may not be removed from a sea-based special storage warehouse in circumstances other than those contemplated in rule 21.05A.11, unless prior permission of the Commissioner has been obtained in accordance with rule 21.05A.04. |
| (b) | Permission referred to in paragraph (a) may be requested in the following exceptional circumstances: |
| (i) | Where an accident or incident resulted in the contamination, destruction of diminution of warehoused goods; |
| (ii) | where a breakdown, shipwreck or other unforeseen incident affects the safety or preservation of the warehoused goods; |
| (iii) | where the warehoused goods must be removed from the warehouse due to repairs to or maintenance of the vessel operating as the warehouse; or |
| (iv) | where an accident, incident or faulty or incorrect operation of the warehouse resulted in the loss of containment of the warehoused goods. |
| (c) | A licensee must comply with any conditions subject to which a permission is issued by the Commissioner taking into account section 4 of the Marine Pollution (Control and Civil liability) Act,1981 (Act No. 6 of 1981) and section 18 of the Wreck and Salvage Act, 1996 (Act No. 94 of 1996). |