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 24 of the Act |
| 24.01 |
| (a) | The master of a foreign-going ship or the pilot of a foreign-going aircraft as contemplated in rule 38A.01, shall produce any stores on board his ship or aircraft (irrespective of where such stores were taken on board) whenever and wherever he is required to do so by a Controller, and shall provide facilities for such stores to be placed under seal. |
| (b) | [Rule 24.01(b) deleted by section 1 of Notice No. R.1401, GG44029, dated 24 December 2020] |
[Rule 24.01 substituted by section 1 of Notice No. R.864, GG43592, dated 7 August 2020]
| 24.02 | The master of a ship entering the coasting trade of the Republic and becoming a coasting ship, temporarily or permanently, shall pay all duties leviable on any unconsumed stores on board the ship at the time it so enters the coasting trade or shall warehouse such stores in a customs and excise warehouse. A clearance for the ship shall not be issued to such master until he has paid such duties or warehoused such stores: Provided that where tankers temporarily enter the coasting trade and their voyage starts and ends at a specific port the Controller may take a count of the stocks on board on first arrival as well as on return and shall collect the duty on the stores used during the coastal voyage. |
| 24.03 | Goods shipped as stores referred to in rebate item 413.00, shall for purposes of section 24 be exempted from duty to the extent set out in that rebate item. |
[Rule 24.03 substituted by section 2 of Notice No. R.1401, GG44029, dated 24 December 2020]
| 24.04 | [Rule 24.04 deleted by section 3 of Notice No. R.1401, GG44029, dated 24 December 2020] |