General rules

Purchase

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Numbering and application of provisions

Applications for and refusal, suspension or cancellation of a licence

Issue of invoices or dispatch delivery notes in respect of goods removed from a customs and excise warehouse

Keeping of books, accounts and documents

Closing and submission of accounts in respect of goods manufactured and received into, and removed from, a customs and excise warehouse

Removal of goods in bond to a BLNS country

Duties amended in a taxation proposal under section 58(1)

Liability for duty

Spirits or fuel levy goods reprocessed in or removed or returned to a customs and excise manufacturing warehouse on which a percentage deduction contemplated in section 75(18) has been claimed and granted

Special relief provisions in respect of payment of excise duty on certain goods during specified payment periods

Annexure A : Licensing of Customs and Excise Warehouses

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