(a)
| (i) |
Any fuel levy goods removed for any purpose by the licensee of a customs and excise warehouse must be removed from stocks which have been entered or are deemed to have been entered for home consumption in accordance with the provisions of these rules, hereafter referred to as "duty paid stock". |
| (ii) |
Where fuel levy goods are removed for any purpose specified in these rules requiring compliance with a customs and excise procedure either in respect of the removal, movement or receipt thereof, such goods may only be so removed from a storage tank owned by or under the control of a licensee of a customs and excise manufacturing or special customs and excise storage warehouse. |
| (iii) |
Only a licensee of such manufacturing warehouse or the special customs and excise storage warehouse contemplated in rule 19A4.01(b)(ii) or a licensed distributor as contemplated in section 64F may export fuel levy goods. |
| (iv) |
Only a licensee of such manufacturing warehouse or a licensed distributor as contemplated in section 64F may remove fuel levy goods to any BLNS country. |
| (v) |
When any fuel levy goods are transported by road for— |
| (bb) |
removal to a BLNS country; |
| (cc) |
removal to another customs and excise manufacturing warehouse or to a special customs and excise storage warehouse; |
| (dd) |
removal to a rail tanker, a ship or an aircraft for onward removal for export |
such removal shall only be by a licensed remover of goods in bond as contemplated in section 64D unless the goods are carried by the licensee or licensed distributor using own transport.
| (vi) |
No such goods may be removed from one licensed special customs and excise storage warehouse to another such warehouse |
| (vii) |
Fuel levy goods removed— |
| (aa) |
from one customs and excise manufacturing warehouse to another shall be subject to the procedures prescribed in rule 19A4.06. |
| (bb) |
by a licensed distributor shall be subject to section 64F and the rules therefore. |
| (viii) |
Every consignor must ensure that sufficient copies of SAD forms are processed at the office of the Controller for the completion in respect of the movement of the goods concerned as prescribed in these rules and in such forms. |
(ix)
| (aa) |
The particulars to be declared and the statements to be furnished on any form must be in accordance with the requirements contained in such form or as specified in these rules. |
| (bb) |
Where a rule requires a form to be duly completed the front and reverse thereof must, where relevant, be so completed. |
| (x) |
Any reference in these rules to "consignor" means according to the context any licensee as defined in rule 19A.01 or any licensed distributor contemplated in section 64F or any licensed clearing agent of such licensee or licensed distributor who consigns fuel levy goods in accordance with procedures described in these rules to a licensee in the Republic or any consignee at a destination outside the Republic. |
(xi)
| (A) |
Every consignor who consigns any goods to any destination; or |
| (B) |
any person to whom the goods are consigned who acknowledges receipt of any goods at any destination in the Republic, and who is required to complete and sign any statement or declaration on such documents in respect of such goods shall expressly authorise the person who may sign any statement or declaration, |
| (bb) |
any driver of a vehicle of a licensed remover of goods in bond shall be deemed to be authorised to sign the documents concerned. |
| (xii) |
Any consignor must, in addition to any document that may be prescribed in these rules for acquittal purposes, keep a record of all documents relating to the customs and excise procedure and the movement of the goods consigned, including where relevant— |
| (aa) |
a contract of carriage; |
| (bb) |
proof of receipt by a consignee at a destination inside or outside the Republic; and |
| (cc) |
proof of invoicing of and of receipt of payment for the goods, and for agency or other services. |
(b)
(i)
| (aa) |
When fuel levy goods are exported, including supply as stores for foreign going ships, entry must be made thereof on form SAD 500 at the office of the Controller before loading. |
| (bb) |
In the case of a removal by a licensed distributor each such form shall bear the invoice number of the licensee of the manufacturing warehouse from whom the goods are obtained. |
| (cc) |
Where a discrepancy occurs between the quantity loaded and actually exported, the form SAD 500 must be amended by voucher of correction. |
Exports by road
| (ii) |
Where fuel levy goods are exported by road the following procedures apply: |
| (aa) |
Forms SAD 500 and SAD 502 must be completed at the place of departure and processed at the office of the Controller before loading. |
| (bb) |
All copies of forms SAD 500 and SAD 502 required for production or retention of proof of export must accompany the driver of the vehicle. |
| (cc) |
The relevant boxes on form SAD 502 must be completed by— |
| (A) |
the consignor and the driver on departure of the vehicle, recording the actual quantity loaded and sealed; |
| (B) |
the driver and any other person required to complete a declaration during the movement of the goods. |
| (dd) |
Where the fuel levy goods are exported through a BLNS country the driver must report with the copies of forms SAD 500 and SAD 502 containing the endorsements obtained in the Republic to the customs officer— |
| (A) |
in the BLNS country at the point of entry when removed to the BLNS country which is the final country of destination, or which is a transit country to a final destination country outside the common customs area; and |
| (B) |
in the BLNS country at the point of exit when that BLNS country is a transit country to a final destination country outside the common customs area; and |
| (C) |
in the first country outside the common customs area at the point of entry only where that country is the final destination country or is a transit country to any other country outside the common customs area, to obtain the endorsement on form SAD 502. |
| (ee) |
Copies of forms SAD 500 and SAD 502 duly completed must be retained by— |
| (B) |
the customs border post of exit in the Republic; and |
| (C) |
if applicable, the licensed remover of goods in bond. |
| (ff) |
Duly completed copies of forms SAD 500 and SAD 502 in respect of the goods so exported must accompany— |
| (A) |
the monthly account of the licensee in support of set-off of duty against the amount due and payable on that account; or |
| (B) |
an application for a refund of duty by the licensed distributor. |
Exports by rail
| (iii) |
Where fuel levy goods are exported by rail the following procedures apply: |
| (aa) |
Forms SAD 500 and SAD 505 must be completed at the place of departure and processed at the office of the Controller before loading. |
| (bb) |
After being processed, all copies forms SAD 500 and SAD 505 required for this procedure must be presented with a provisional Rail Consignment Note to Spoornet. |
| (cc) |
The relevant declaration on all copies of forms SAD 500 and SAD 505 must be completed by the consignor and Spoornet after loading of the rail tanker, recording the actual quantity loaded and sealed. Copies of SAD 500 and SAD 505 forms must be retained by— |
| (dd) |
Duly completed copies of forms SAD 500 and SAD 505 supported by the final Rail Consignment Note in respect of the goods so exported must accompany— |
| (A) |
the monthly account of the licensee in support of set off of duty against the amount due and payable on that account; or |
| (B) |
an application for a refund of duty by the licensed distributor. |
Exports by ship
| (iv) |
Where fuel levy goods are exported by ship (including stores for foreign-going ships) the following procedures apply: |
| (aa) |
A provisional shipping order must be submitted to the Controller at least 24 hours before loading commences. |
| (bb) |
A form SAD 500 must be completed at the place of departure and processed at the office of the Controller before loading. |
| (cc) |
A duly completed copy of form SAD 500 amended by voucher of correction where necessary, supported by the export bill of lading in respect of the goods so exported must accompany— |
| (A) |
the monthly account of the licensee in support of set off of duty against the amount due and payable on that account; or |
| (B) |
an application for a refund of duty by the licensed distributor. |
Exports by air
| (v) |
Where fuel levy goods are exported by air the following procedures apply: |
| (aa) |
A form SAD 500 must be completed at the place of departure and processed at the office of the Controller before loading. |
| (bb) |
The SAD 505 must be completed by the consignor and the air carrier after loading of the aircraft, recording the actual quantity loaded and sealed. One copy of the SAD 500 and SAD 505 forms must be retained by— |
| (cc) |
A duly completed copy of forms SAD 500 and SAD 505 supported by the air waybill in respect of the goods so exported must accompany— |
| (A) |
the monthly account of the licensee in support of set off of duty against the amount due and payable on that account; or |
| (B) |
an application for a refund of duty by the licensed distributor. |
Removals of fuel levy goods to a BLNS country
| (i) |
Subject to subparagraph (ii), the export procedure prescribed in paragraph (b) shall apply mutatis mutandis to removals of fuel levy goods to a BLNS country. |
| (ii) |
For the purposes of subparagraph (i) where fuel levy goods are removed by road endorsement by a customs officer on form SAD 502 must be obtained at the point of exit from the Republic and that form must accompany the monthly account of the licensee or the claim for refund by the licensed distributor as contemplated in paragraph (b)(ii)(ff.) |
Removals by road to a BLNS country
| (ii) |
Where fuel levy goods are removed by road to a BLNS country the following procedures apply: |
| (aa) |
All copies of forms DA 35 required for production or retention of proof of removal to a BLNS country must accompany the driver of the vehicle. |
| (bb) |
All copies of the said forms DA 35 must be completed and signed by the consignor and the driver on departure of the vehicle, recording the actual quantity loaded and sealed. A copy of one of the DA 35 forms must be retained by— |
| (B) |
the customs border post of exit in the Republic; and |
| (C) |
if applicable, the licensed remover of goods in bond. |
| (cc) |
A duly completed copy of form DA 35 in respect of the goods so removed must— |
| (A) |
be recorded by such licensee in the register and summarised as contemplated in paragraphs (e) and (f); |
| (B) |
be kept available for inspection by the licensee of the customs and excise manufacturing warehouse together with the other documents contemplated in paragraph (a)(xii); |
| (C) |
accompany an application for a refund of duty by the licensed distributor. |
Removals by rail to a BLNS country
| (iii) |
Where fuel levy goods are removed by rail to a BLNS country the following procedures apply: |
| (aa) |
A form DA 35 must be completed at the place of departure before loading. |
| (bb) |
All copies of the form DA 35 required for this procedure must be presented with a provisional Rail Consignment Note to Spoornet. |
| (cc) |
The relevant declaration on the reverse of all copies of the form DA 35 must be completed by the consignor and Spoornet after loading of the rail tanker, recording the actual quantity loaded and sealed. One copy of the DA 35 forms must be retained by— |
| (dd) |
A duly completed copy of form DA 35 supported by the final Rail Consignment note in respect of the goods so removed to a BLNS country must be dealt with as contemplated in paragraph (c)(ii)(cc). |
Removal of fuel levy goods to a special customs and excise storage warehouse
(d)
| (i) |
Whenever fuel levy goods are removed from a manufacturing warehouse for delivery to a special storage warehouse, the licensee of the manufacturing warehouse must submit for processing forms SAD 500 (ZMS) and SAD 505 before removal and the licensee of the special storage warehouse must submit a form SAD 500 (ZMR) for the quantity received on such delivery within 10 official working days after the date of receipt. |
| (ii) |
The licensee of the special storage warehouse must— |
| (aa) |
furnish a copy of the processed form SAD 500 to the licensee of the manufacturing warehouse who must submit that copy in support of the monthly account for purposes of set-off of duty against the amount due and payable on that account; |
| (bb) |
submit quarterly accounts of goods received into, removed from and goods in stock in such warehouse. |
Removals by ship to a BLNS country
| (ii) |
Where fuel levy goods are removed by ship to a BLNS country the following procedures apply: |
| (aa) |
A provisional shipping order must be submitted to the Controller at least 24 hours before loading commences. |
| (bb) |
Forms SAD 500 (ZRS) and SAD 505 must be completed at the place of departure and processed at the office of the Controller before loading. |
| (cc) |
Duly completed copies of forms SAD 500 (ZRS) and SAD 505 supported by the bill of lading in respect of the goods so removed must accompany— |
| (A) |
the monthly account of the licensee in support of set off of duty against the amount due and payable on that account; or |
| (B) |
an application for a refund of duty by the licensed distributor. |
Removals by air to a BLNS country
| (iii) |
Where fuel levy goods are removed by air to a BLNS country the following procedures apply: |
| (aa) |
Froms SAD 500 (ZRA) and SAD 505 must be completed at the place of departure and processed at the office of the Controller before loading. |
| (bb) |
The relevant declaration on all copies of the form SAD 505 must be completed by the consignor and the air carrier after loading of the aircraft, recording the actual quantity loaded and sealed. One copy of the SAD 500 and SAD 505 forms must be retained by— |
| (cc) |
Duly completed copies of forms SAD 500 and SAD 505 supported by the air waybill in respect of the goods so removed must accompany— |
| (A) |
the monthly account of the licensee in support of set off of duty against the amount due and payable on that account; or |
| (B) |
an application for a refund of duty by the licensed distributor. |
Other provisions
| (e) |
Where any person is unable to produce any document containing any statement or declaration required in terms of these rules, such person must, for the purposes of acquittal contemplated in these rules— |
| (i) |
furnish an affidavit regarding the circumstances in which the document was lost and declare therein that the goods were duly delivered at the destination stated in the prescribed bill of entry or other document under cover of which the goods were removed; and |
| (ii) |
produce any supporting documentary evidence as may be required by the Commissioner relating to the removal and delivery of the goods concerned. |
| (f) |
Whenever any fuel levy goods are removed to BLNS countries or exported by the licensee of a customs and excise warehouse, the said 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 BLNS countries or exported as reflected in the said account were duly removed to the consignee in the BLNS countries or were duly exported, as the case may be; |
| (ii) |
a record of the proof of such removal or export is available at the licensed premises and will be kept in accordance with the requirements of rule 19A.05. |
| (g) |
The provisions of rule 19A.06 (e) shall apply mutatis mutandis to any goods removed or exported as contemplated in this rule. |
Stamp Duties Act, 1968 (Act 77 of 1968)
