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 warehousesRemoval of bonded fuel goods from land-based bonded fuel goods special storage warehouses |
21.05A.06
| (a) | No bonded fuel goods may be removed from a land-based bonded fuel goods special storage warehouse, unless duly entered 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) | home consumption and upon payment of duty due thereon; |
| (ii) | export (including supply as ship stores for foreign-going vessels); or |
| (iii) | removal to a BELN country under the export procedure, after entry for home use and upon payment of duty. |
| (b) | Only a licenced remover in bond as contemplated in section 64D, or the licensee of the land-based bonded fuel goods special storage warehouse using own transport, may remove bonded fuel goods by road— |
| (i) | for export; |
| (ii) | for removal to a BELN country; |
| (iii) | to a rail tanker, a vessel or an aircraft for removal for export; |
| (iv) | to a coasting vessel for own use; or |
| (v) | to a vessel operated by a licensed marine remover for onward removal— |
| (aa) | to a coasting vessel; or |
| (bb) | to a foreign-going vessel for export. |
| (c) | Only a licensed marine remover may remove imported bonded fuel goods from a land-based bonded fuel goods special storage warehouse by sea for onward removal for export on a foreign-going vessel. |
| (d) | Bonded fuel goods may only be removed from a land-based bonded fuel goods special storage warehouse to any BELN country under the export procedure, after entry for home use and payment of duty. |
| (e) | Removal from a land-based bonded fuel goods special storage warehouse for re-warehousing is not permissible. |