| 63.01 |
Every still maker and still importer shall— |
| (a) |
in accordance with rule 60.01A(c)(iii)(bb) apply for a license to manufacture or import stills for sale or to repair stills for reward; |
[Rule 63.01(a) substituted by section 43(a) of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]
| (b) |
immediately on manufacture or importation by him of any still, apply in accordance with rule 59A.01A(b)(iA)(dd) to register such still; |
[Rule 63.01(b) substituted by section 43(b) of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]
| (c) |
permanently affix the registration number obtained in terms of the registration under paragraph (b) to such still, together with his name, address and the capacity of the still; and |
| (d) |
keep a register with the following information in respect of any still— |
| (i) |
registration number contemplated in paragraph (c); |
| (ii) |
date of manufacture, where applicable; |
| (iii) |
date of importation, where applicable; |
| (iv) |
type, brand and capacity; and |
| (v) |
the following information on the sale of such still— |
| (aa) |
sales invoice number; |
| (dd) |
name and address of purchaser; |
| (ee) |
delivery note number; and |
[Rule 63.01 substituted by section (b) of Notice No. R.121, GG42218, dated 8 February 2019]
| 63.02 |
Every person who owns, possesses or keeps a still shall in accordance with rule 60.01A(c)(iii)(bb) apply for a license, unless such still is used solely for distilling water or any other purpose for which a license is not required. |
[Rule 63.02 substituted by section 44 of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]
| 63.03 |
No person may sell, remove or otherwise dispose of a still unless the nearest customs and excise office has granted approval in writing. |
[Rule 63.03 substituted by section (d) of Notice No. R.121, GG42218, dated 8 February 2019]
| 63.04 |
Every still maker, still importer or person in possession of any still that was not marked in accordance with rule 63.01 shall immediately— |
| (a) |
advise the nearest customs and excise office; |
| (b) |
provide that customs and excise office with the following information, where available, in respect of such still— |
| (i) |
type, brand and capacity; |
| (ii) |
name and address of the manufacturer; and |
| (iii) |
manufacturer’s serial number; |
| (c) |
apply in accordance with rule 59A.01A(b)(iA)(dd) to register such still; and |
[Rule 63.04(c) substituted by section 45 of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]
| (d) |
permanently affix the registration number obtained in terms of the registration under paragraph (c) to such still, together with his name, address and the capacity of the still. |
[Rule 63.04 substituted by section (e) of Notice No. R.121, GG42218, dated 8 February 2019]
| 63.05 |
No person shall obliterate, obscure or alter the prescribed markings on any still or have in his possession any still without such markings unless the nearest customs and excise office has granted approval in writing. |
[Rule 63.05 substituted by section (f) of Notice No. R.121, GG42218, dated 8 February 2019]
| 63.06 |
The provisions of rules 27.10 and 27.11 shall mutatis mutandis apply to stills manufactured by a still maker and for that purpose any reference to a licensee of a customs and excise manufacturing warehouse and to excisable goods shall be deemed to be a reference to a still maker and stills respectively. |
63.07
| (a) |
Every agricultural distiller shall in accordance with rule 60.01A(c)(iii)(bb) apply for a licence for the distillation of spirits as an agricultural distiller. |
[Rule 63.07(a) substituted by section 46 of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]
| (b) |
When an agricultural distiller ceases the distillation of spirits or ceases to be an agricultural distiller in terms of the provisions of the Act, he shall, in addition to any notification under any provision of the rules regarding any spirits manufactured by him, immediately notify the nearest customs and excise office of the disposal of any still in his possession. |
[Rule 63.07 substituted by section (g) of Notice No. R.121, GG42218, dated 8 February 2019]
Stamp Duties Act, 1968 (Act 77 of 1968)
