22. Samples of goods in a customs and excise warehouse
The Controller may, in accordance with the rules, permit samples of goods in a customs and excise warehouse to be taken by the owner of such goods and may permit payment of duty thereon to be deferred until the goods from which such samples have been taken are entered for delivery from that warehouse for any purpose.
23. Storage or manufacture of prohibited goods
The Commissioner may allow the storage or manufacture in a customs and excise warehouse of goods the importation, manufacture or disposal of which is prohibited or restricted under any law, provided such goods are stored or manufactured in such warehouse for export or supply as stores for foreign-going ships or aircraft only.
24. Ships’ or aircraft stores consumed in the Republic
If any goods shipped as stores for any foreign-going ship or aircraft from a customs and excise warehouse under the provisions of section 20(4) or any goods shipped as stores for such ship or aircraft outside the Republic (except any such goods which are used for the operation of such ship and are, save as provided in the rules, not for consumption by or for sale or disposal to the master or members of the crew or passengers of or visitors to such ship) are consumed, sold or disposed of on such ship in any port in the Republic or on such aircraft at any place in the Republic when the aircraft is not airborne or on such aircraft on a flight between any places in the Republic, the master of such ship or the pilot of such aircraft, as the case may be, shall be liable for the duty on such goods so consumed, sold or disposed of and shall, upon demand by the Controller forthwith pay the duty due on such goods: Provided that the Commissioner may by rule exempt any class or kind of stores or ship or aircraft or any stores or ship or aircraft to which circumstances specified in such rule apply from any provision of this section.
[Section 24 substituted by section 5 of Act 95 of 1965 and amended by section 15 of Act 45 of 1995]
25. Sorting, packing, etc., in customs and excise storage warehouses
Subject to the provisions of this Act, the Controller may permit the licensee of a customs and excise storage warehouse or the owner of any goods in such warehouse to sort, separate, pack or repack any goods in such warehouse and to make such alterations therein or such arrangements as may be necessary for the preservation of those goods or for the sale, exportation or other lawful disposal thereof.
[Section 25 substituted by section 6 of Act 95 of 1965 and section 16 of Act 45 of 1995]
26. Transfer of ownership or pledging or hypothecation of warehoused goods
(1) Except with the prior permission of the Commissioner and subject to such conditions as may be prescribed by rule –
(a) the owner of any dutiable goods in a customs and excise warehouse may not enter into any agreement whereby –
(i) his ownership of such goods is transferred to any other person;
(ii) such goods are pledged or otherwise hypothecated in favour of any other person;
(b) any person in whose favour such goods have been pledged or hypothecated may not enter into any agreement whereby any rights obtained by him by virtue of such pledging or hypothecation are ceded to any other person.
[Subsection (1) amended by section 17 of Act 45 of 1995]
(2) Any agreement entered into contrary to the provisions of subsection (1) shall for the purposes of this Act be deemed to be null and void.
[Section 26 substituted by section 1 of Act 89 of 1983]
27. Special provisions in respect of customs and excise manufacturing warehouses
(1) Subject to the provisions of this Act, goods liable to excise duty or fuel levy may not be manufactured except in terms of this section and except in a customs and excise manufacturing warehouse licensed under this Act: Provided that spirits distilled by agricultural distillers shall be excluded from the requirement of manufacture in a customs and excise manufacturing warehouse and that excisable goods may with the permission of the Commissioner be manufactured in a special customs and excise warehouse licensed under this Act.
[Subsection (1) substituted by section 10 of Act 105 of 1969, amended by section 7 of Act 84 of 1987 and substituted by section 15 of Act 59 of 1990]
(2) Subject to the provisions of this Act, the Commissioner may, on such conditions as he may impose, permit the manufacture under the provisions of this Chapter of any goods in any customs and excise manufacturing warehouse if any of the goods used in such manufacture are liable to duty or if the goods so manufactured are dutiable.
(3) Any dutiable goods brought into and intended for use in a customs and excise manufacturing warehouse in the manufacture of goods liable to excise duty or fuel levy shall be entered for home consumption and any duty due thereon shall be paid prior to such use.
[Subsection (3) substituted by section 10 of Act 105 of 1969, section 7 of Act 84 of 1987 and section 15 of Act 59 of 1990]
(4) No manufacturing of goods shall take place in a customs and excise manufacturing warehouse until all premises and plant intended for use in connection with such manufacturing and the purpose for which they are to be used have been approved by and registered with the Commissioner.
(5) ……….
[Subsection (5) deleted by section 18 of Act 45 of 1995]
(6) All operations in customs and excise manufacturing warehouses are subject to the right of supervision by officers.
(7)
(a) Every licensee of a customs and excise manufacturing warehouse shall, if required by the Commissioner, provide suitable office accommodation and board and lodging for any officer stationed at or visiting such warehouse for the purposes of this Act.
[Paragraph (a) substituted by section 18 of Act 45 of 1995]
(b) A person so providing board and lodging for an officer shall be entitled to fair remuneration therefor.
(8) ……….
[Subsection (8) deleted by section 18 of Act 45 of 1995]
(9) No licensee shall, without the written permission of the Controller in a customs and excise manufacturing warehouse, carry on any business except that for which the warehouse is licensed and the premises and plant are registered.
[Subsection (9) substituted by section 18 of Act 45 of 1995]
(10) No person shall, except with the written permission of the Controller –
(a) use any premises or plant required to be registered in terms of the provisions of this Chapter for any purpose other than that detailed in such registration;
(b) effect any alteration to any structure on such premises or to any such plant;
(c) bring into or have in such premises, any plant other than that detailed in such registration or remove any plant from such premises;
(d) place below the surface of the ground any pipe or tube for conveying any material or product in a warehouse unless such pipe or tube is enclosed in casing capable of being easily opened so that the pipe or tube is exposed to view.
[Subsection (10) amended by section 18 of Act 45 of 1995]
(11) The Commissioner may by rule prescribe the days on which and the hours during which all or any of the operations in a customs and excise manufacturing warehouse (including the removal of goods) shall be carried out.
(12) No distilling operation shall be commenced until the whole or any part of the distilling system or plant, as the Commissioner may require, has been provided, at the expense of the licensee, with fittings and requirements to permit of the insertion or affixing of customs and excise meters, gauges, rods, locks and seals according to the rules for the purpose of securing such system or plant, and until such system or plant has been duly secured by the Controller.
[Subsection (12) substituted by section 18 of Act 45 of 1995]
(13) If any meter, rod, lock or fitting is tampered with or damaged, or if any pipe, cock, fastening or fitting connected with a still or vessel is pierced or damaged, the licensee shall forthwith repair or renew the article in question or an officer may effect the repair or renewal at the expense of the licensee.
[Subsection (13) substituted by section 18 of Act 45 of 1995]
(14) If any such tampering, damage or piercing has been directly or indirectly caused by the wilful act, or by the neglect or with the connivance of the licensee or his employee, such licensee, in addition to liability for the cost of the repair or renewal, shall be guilty of an offence.
(15) The burden of showing that any such tampering, damage or piercing was not caused as aforesaid shall rest upon the licensee.
(16) The Commissioner may, subject to such conditions as he may impose, exempt the manufacture of any class or kind of goods from any provision of this section.
[Subsection (16) inserted by section 10 of Act 105 of 1969]
28. Ascertaining quantity of spirits by measuring the mass or volume
(1) The quantity of spirits in any container may be calculated by measuring the mass or volume.
(2) The quantity must be calculated and may be adjusted by a tolerance of 0.25% in accordance with such procedures as may be prescribed by rule and the quantity so calculated and so adjusted shall be deemed to be the true quantity of such spirits for the purposes of this Act.
[Subsection (2) substituted by section 19 of Act 45 of 1995 and section 89 of Act 31 of 2005]
[Section 28 substituted by section 1 of Act 103 of 72]
29. Classification of spirits
No spirits distilled in the Republic shall, for the purposes of this Act, be classed as being spirits of the product of the vine until such spirits have been so certified by the Controller, and any spirits not so certified shall be deemed to be spirits other than of the product of the vine.
3. Delegation of duties and powers of Commissioners
(1) Any duty imposed or power conferred on the Commissioner may be performed or exercised by the Commissioner personally or by an officer or any other person under a delegation from or under the control or direction of the Commissioner.
[Subsection (1) substituted by section 132 of Act 45 of 2003]
(2)
(a) Any decision made and any notice or communication signed or issued by such officer or person may be withdrawn or amended by-
(i) the officer or person concerned;
(ii) the branch manager to whom the officer or person in (i) reports;
(iii) the officer or person in charge of customs operations or excise operations; or
(iv) the Commissioner personally,
with effect from the date of making such decision or signing or issuing such notice or communication or the date of withdrawal or amendment thereof and shall, until it has been so withdrawn, be deemed, except for the purposes of this subsection, to have been made, signed or issued by the Commissioner.
[Paragraph (a) substituted by section 27 of Act 21 of 2012 effective on 20 December 2012]
(b) The Commissioner may make rules regarding any matter which the Commissioner considers reasonably necessary and useful for the purposes of administering the provisions of this section.
[Subsection (2) substituted by section 132 of Act 45 of 2003]
30. Control of the use of spirits for certain purposes
(1) No person shall use spirits, distilled from the product of the vine, in the manufacture of alcoholic beverages unless such spirits have been certified by the Wine and Spirit Board to be suitable for use as aforesaid: Provided that if the Board declines to certify any spirits as suitable for such use as aforesaid, the manufacturer may redistil such spirits or treat the same by any method approved by the Board, and thereafter the Board may certify the spirits as suitable for use in the manufacture of alcoholic beverages.
[Subsection (1) amended by section 32 of Act 60 of 1989 and section 20 of Act 45 of 1995]
(2) The blending of brandy in terms of section 9 (1)(b) of the Wine and Spirits Control Act, 1970 (Act No. 47 of 1970), and the production from spirits of any other beverage or any other non-excisable goods shall be subject to such supervision by an officer as the Commissioner may in each case consider necessary.
[Subsection (2) substituted by section 2 of Act 86 of 1982]
(3) The provisions of subsection (1) shall not apply to an agricultural distiller or a wine-grower who manufactures alcoholic beverages under the provisions of this Act for his private use.
31. ……….
[Section 31 amended by section 7 of Act 95 of 1965 and section 4 of Act 57 of 1966 and repealed by section 19 of Act 21 of 2006]