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 Fuel Levy Goods

Removal of fuel levy goods from one customs and excise manufacturing warehouse to another customs and excise manufacturing warehouse

Purchase

19A4.06

(a)	Any fuel levy goods removed from one customs and excise manufacturing warehouse to another customs and excise manufacturing warehouse shall be supplied from duty paid stock.

(b)

(i)	Any fuel levy goods so removed may, when removed by pipeline, be removed on issuing of, and receipt may be acknowledged by means of, an electronically generated document approved by the Controller for the licensees concerned;

(ii)

(aa)	Such removals and receipts must be summarised monthly and entered on form SAD 500 (ZMS) by the supplying warehouse and form SAD 500 (ZMR) by the receiving warehouse.

(bb)	Such forms must be summarised monthly until the date of closing of accounts and must be processed by the office of the controller concerned.

(iii)

Where fuel levy goods are so removed by ship, entry must be made within 72 hours after such removal by the licensee removing the goods on form SAD 500 (ZMS) and on delivery thereof by the licensee receiving the goods on form SAD 500 (ZMR).

(iv)	The deduction allowed in terms of section 75(18)(e) is only deductible in respect of removals from the customs and excise manufacturing warehouse from which the fuel levy goods are removed as provided in this rule.

(aa)	The provisions of rules 19A.06(e) shall apply mutatis mutandis to any setoff as contemplated in this rule.

(bb)	Any set-off in terms of this rule shall be subject to the provisions of the relevant item of Schedule No. 6 and these rules.