54F.12
| (a) |
Any environmental levy goods removed from a customs and excise manufacturing warehouse for any of the following purposes must be entered, in the case of— |
| (i) |
export, including supply as stores for foreign-going ships or aircraft, on forms SAD 500 and SAD 502 or SAD 505, at the office of the Controller, before removal of the goods so exported or supplied; |
| (ii) |
rebate of duty, on forms SAD 500 and SAD 502 or SAD 505 at the office of the Controller before each such removal; |
| (iii) |
removal in bond to any customs and excise storage warehouse for export as contemplated in rule 54F.03 or to a duty free shop, on forms SAD 500 and SAD 502 or SAD 505 at the office of the Controller before each such removal. |
| (iv) |
removal to a consignee in a BLNS country, on forms SAD 500 and SAD 502 or SAD 505 in accordance with the procedures prescribed in paragraph (d). |
| (b) |
The provisions of paragraph (a)(i) apply mutatis mutandis in respect of any goods exported from a customs and excise storage warehouse contemplated in rule 54F.03. |
| (c) |
Where environmental levy goods are exported, removed in bond or removed to a BLNS country by a licensee of a manufacturing warehouse or exported by a licensee of a storage warehouse, as the case may be, and are wholly or partly carried by road, such goods must, except where the licensee uses own transport, be carried by a licensed remover of goods in bond contemplated in section 64D. |
(d)
| (i) |
Environmental levy goods manufactured in the Republic must be removed to a BLNS country for consumption in such country, only— |
| (aa) |
by a licensee of a customs and excise manufacturing warehouse; |
| (bb) |
from stocks entered or deemed to have been entered for home consumption and payment of duty as contemplated in rule 54F.07(b); |
| (cc) |
in accordance with the procedures prescribed in this rule, |
in order to qualify for set-off of environmental levy against the monthly account as contemplated in rule 54F.13.
(ii)
| (aa) |
The environmental levy goods must be entered on forms SAD 500 and SAD 502 which must be processed at the SARS border post where the vehicle carrying the goods leaves the Republic for the BLNS country of destination. |
| (bb) |
The invoice of which the number is entered on the form SAD 500, must in addition to any other document required by SARS, accompany the form SAD 500 when it is delivered to the SARS border post for processing. |
| (cc) |
When processing the form SAD 500 the officer must stamp the invoice (or a copy thereof) with the official date stamp and endorse the number of the form SAD 500 thereon. |
| (dd) |
The licensee must include in the records to be kept in terms of rule 54F.06— |
| (A) |
the consignor's copy of the form SAD 500; |
| (B) |
the invoice (or copy thereof) endorsed at the SARS border post with the SAD 500 number; |
| (C) |
copy of the road manifest; |
| (D) |
proof of delivery to the consignee; and |
| (E) |
proof of payment for the consignment. |
(e)
| (i) |
Whenever goods are removed to such a customs and excise storage warehouse or any other manufacturing warehouse or duty free shop on forms SAD 500 and SAD 502 or SAD 505 in accordance with the provisions of paragraph (a)(iii), the licensee of the receiving warehouse must process forms SAD 500 and SAD 502 or SAD 505 at the office of the Controller in respect of goods so received within seven days after the date of removal from such warehouse. |
| (ii) |
The licensee of the receiving warehouse must furnish a copy of such processed forms SAD 500 and SAD 502 or SAD 505 to the licensee of the manufacturing warehouse from which the goods were removed who must keep it on record for the purposes of rule 54F.10. |
| (f) |
Where goods are removed by ship, air or rail to a BLNS country, or for export, the licensee must keep for the purposes of rule 54F.10— |
| (i) |
a copy of the bill of lading in respect of goods carried by ship; |
| (ii) |
a copy of the air waybill in respect of goods carried by aircraft; |
| (iii) |
a copy of the consignment note in respect of goods carried by rail; |
| (iv) |
proof of payment for the consignment. |
(g)
| (i) |
The licensee must keep a register of each— |
| (aa) |
form SAD 500 processed; |
| (bb) |
air waybill, bill of lading or consignment note of goods removed by air, sea or rail to a BLNS country; |
| (cc) |
air waybill, bill of lading or consignment note of goods exported to a country outside the common customs area. |
| (ii) |
Such register must include in respect of goods— |
| (aa) |
removed to a BLNS country the consignee's name and address, invoice number and quantity delivered; |
| (bb) |
where the goods are carried by road by a licensed remover of goods in bond, the name and client number of such remover. |
| (h) |
The licensee must include with the environmental levy account required to be submitted in terms of rule 54F.03 a statement to the effect that - |
| (i) |
the goods removed to a BLNS country, goods removed in bond to a customs and excise storage warehouse, a duty free shop or exported as reflected in the account were duly so removed and delivered to the consignee in the BLNS country or the licensee of the storage or 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 54F.06. |
| (ij) |
Where environmental levy goods manufactured in the Republic are returned from a BLNS country, the environmental levy thereon must be paid at the place of entry where the goods are brought into the Republic. |
Housing Development Agency Act, 2008
