Second-Hand Goods Act, 2009
R 385
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 19A of the ActSpecial provision in respect of customs and excise warehouses in which excisable or fuel levy goods are manufactured or storedRules in respect of SpiritsDeductions from or set-off against monthly accounts in respect of goods subject to movement procedures |
| 19A3.05 | The provisions of rules 19A.06(e) and 19A.09 shall apply mutatis mutandis to any deduction or set-off from monthly accounts and such deduction or set-off may only be made on compliance with the procedures regulating the movement of the goods concerned. |
