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

Chapter XII : General

107A. Control in respect of manufacturers of certain goods or materials and persons who carry out processes in connection with such goods or materials

 

(1) The manufacturer of any goods or materials used or capable of being used in the manufacture of any goods to which this Act applies and any person who carries out any preliminary, intermediate or supplementary process in connection with such goods or materials or any goods to which this Act applies, shall, in accordance with the directions of the Commissioner—
(a) register with the Commissioner any such formula, factory, machinery, instrument, appliance or apparatus used in connection with the manufacture of such goods or materials or the carrying out of any such process as the Commissioner may require;
(b) comply with such conditions relating to such manufacture or the carrying out of any such process as the Commissioner may impose in each case;
(c) keep such records as the Commissioner may require as to—
(i) the nature, characteristics, source, origin and quantities of the ingredients of such goods or materials and of such other particulars of the ingredients of such goods or materials as the Commissioner may specify;
(ii) the processes carried out in respect of such goods or materials;
(iii) the persons on whose behalf such processes were carried out; and
(iv) the purchasers of such goods or materials;
(d) render such returns or furnish such certificates in respect of such goods or materials, as the Commissioner may require; and
(e) produce such documents in support of any records kept in terms of paragraph (c) or returns or certificates rendered or furnished in terms of paragraph (d), as the Commissioner may require.

 

(2) For the purposes of subsection (1) any preliminary, intermediate or supplementary process in connection with any goods or materials in that subsection mentioned, shall include any such process relating to the ordering, purchasing, selling or disposal of, and the entering into any contract for the manufacture of, any such goods or materials.