Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter IV : Customs and Excise Warehouses: Storage and Manufacture of 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 regarding the manufacture, payment of duty and controlled movement of beer, tobacco products, spirits and fuel levy goods

General rules

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

Purchase

[Rule 19A.11 Heading substituted by Notice No. R.876, GG43608, dated 11 August 2020]

19A.11

(a)	This rule applies to—

(i)	tobacco products in respect of which payment of excise duties are due during the period commencing 1 May 2020 and ending 30 June 2020; and

(ii)	beer, wine (including vermouth), other fermented beverages and spirits and other spirituous beverages in respect of which payment of excise duties are due during the period commencing—

(aa)	1 May 2020 and ending 30 June 2020; and

(bb)	1 August 2020 and ending 30 September 2020.

(b)	Notwithstanding anything to the contrary contained in any rule, a licensee of a customs and excise warehouse contemplated in section 19A liable for the payment of excise duty in respect of excisable goods to which this rule applies who is excise compliant, may defer the payment of such excise duty—

(i)	in the case of products referred to in paragraph (a)(i) by a period not exceeding 150 days; and

(ii)	in the case of products referred to in paragraph (a)(ii)(aa) and (bb) by a period not exceeding 90 days respectively:

Provided that the applicable excise duty accounts in respect of such warehouse shall, despite the deferral of payment, be submitted on the dates prescribed or as determined by the Commissioner.

[Rule 19A.11 substituted by Notice No. R.876, GG43608, dated 11 August 2020]