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 19A of the Act

Special provision in respect of customs and excise warehouses in which excisable or fuel levy goods are manufactured or stored

Rules in respect of Spirits

Removal of spirits from a special customs and excise warehouse for any purpose other than for home consumption and payment of duty

Purchase

19A3.04

(a)	No spirits shall be removed from one VMP warehouse to another VMP warehouse unless for any of the following purposes—

(i)	re-distillation (including gin distillation);

(ii)	maturation;

(iii)

maceration;

(iv)	mixing, in order to obtain consistent quality standards.

(b)	Spirits may be removed in bond from a VMP warehouse to a VMS warehouse for the purposes specified in rule 19A3.01(b)(ii) and (d).

(c)	No spirits may be removed in bond between one VMS warehouse and another VMS warehouse.

(d)

(i)	Any goods removed for any of the following purposes must be entered, in the case of:

(aa)	export, including supply as stores for foreign-going ships or aircraft, on form SAD 500, at the office of the Controller, before removal of the goods so exported or supplied;

(bb)	rebate of duty, on form DA 33A which must be completed in quadruplicate for each such removal

(cc)	removal in bond to any customs and excise warehouse within the common customs area, on form SAD 500 (ZIB) which must be received at the office of the Controller within 24 hours after such removals.

(ii)

Whenever goods are removed from a customs and excise storage warehouse on issuing form DA 33A in accordance with the provisions of paragraph (i)(bb), the licensee of the warehouse must submit a summary of such removals on form SAD 500 (ZGR) for processing at the office of the Controller in respect of goods removed and delivered, together with the excise account required to be submitted in terms of rule 19A3.03(g).

(iii)

The provisions of subparagraph (ii) shall apply mutatis mutandis in respect of a licensed storage warehouse where spirits are denatured in terms of any item of Schedule No. 6.

(iv)	Any removal in bond or export of spirits by road is subject to the provisions of the rules for section 64D.

(v)

Subject to the provisions of any other rule regarding the carriage of goods, a copy of the relevant SAD 500, or if not processed at the office of the Controller at the time of removal, a copy of the draft SAD 500 submitted to the office of the Controller for processing must accompany the driver of the vehicle to its destination and must be produced to an officer on demand.

(iv)	Where any goods are carried by a licensed remover of goods in bond, such driver of the vehicle must in addition to any form authorising such removal, also produce the relevant road manifest to an officer on demand.

(vii)

(aa)

Whenever goods referred to in these rules are removed in bond from any warehouse to any other warehouse on issuing form SAD 500 (ZIB), the licensee of the receiving warehouse must submit for processing a duly completed form SAD 500 (ZRW) to the Controller in respect of goods received within 14 days after the date of removal of those goods from the premises of the dispatching warehouse for delivery to the receiving warehouse.

(bb)	The duly completed form SAD 500 (ZIB) and a copy of form SAD 500 (ZRW) may, subject to paragraph (c), rule 19A.06(e) and any other rule relating to the movement of goods, be accepted for purposes of rule 19A.09.

(viii)

(aa)	Only a licensee of a VMS warehouse may export spirituous beverages manufactured in such warehouse from stocks owned and stored by such licensee on any premises outside such warehouse.

(bb)	A licensee of a VMS warehouse who so exports spirituous beverages may set off the duty paid or payable on the spirits in such beverages against duty payable on spirits as declared on a monthly account on complying with the provisions of item 621.16 of Schedule No. 6.

[Rule 19A3.04(d)(viii)(bb) substituted by section 2 of Notice No. R.638, GG43399, dated 5 June 2020]

(e)	Whenever any goods are removed to rebate users or removed in bond or exported by the licensee of a customs and excise warehouse, the licensee must include with the excise account required to be submitted in terms of these rules a statement to the effect that—

(i)	the goods removed to rebate users, removed in bond or exported as reflected in the account were duly delivered to the rebate user or the licensee of the warehouse to which the goods were removed in bond or were duly exported, as the case may be;

(ii)	a record of the proof of such delivery or export is available at the licensed premises and will be kept in accordance with the requirements of rule 19A.05.