Stamp Duties Act, 1968 (Act 77 of 1968)
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 Fuel Levy GoodsRecord of method of transportation in respect of fuel levy goods removed for home consumption from a customs and excise manufacturing warehouse |
| 19A4.03 |
| (a) | Any licensee who removes fuel levy goods for home consumption must keep a separate record for each of the different modes of transportation as follows— |
| (i) | road; |
| (ii) | rail; |
| (iii) | sea; |
| (iv) | air; |
| (v) | pipeline (Petronet); |
| (vi) | pipeline to local storage; |
| (vii) | any other mode of transportation or delivery (if any) fully detailed. |
| (b) | Such record shall contain the particulars required in respect of the invoice referred to in rule 19A.04. |
