Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter IV : Customs and Excise Warehouses: Storage and  Goods in Customs and Excise Warehouses

Rules for Section 21 of the Act

Rule 21.05A

Part 3: Sea-based bonded fuel goods special storage warehouses

Removal of bonded fuel goods from sea-based bonded fuel goods special storage warehouses
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21.05A.11

(a) Subject to rule 21.05A.12(a), bonded fuel goods in a sea-based bonded fuel goods special storage warehouse may only be removed from such a warehouse upon due entry by the importer, or in circumstances where transfer of ownership has taken place in accordance with section 26, the new owner of the goods, for purposes of—
(i) export (including supply as ship stores for use by foreign-going vessels); or
(ii) re-warehousing in another sea-based bonded fuel goods special storage warehouse.
(b) No bonded fuel goods may be removed from a sea-based bonded fuel goods special storage warehouse for re-warehousing in a warehouse other than a sea-based bonded fuel goods special storage warehouse, subject to rule 21.05A.12(c).