Category: Chapter IV – Customs and excise warehouses; storage and manufacture of goods in customs and excise warehouses (Customs Act)

Section 35A (Customs Act) – Special provisions regarding cigarettes and cigarette tobacco

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35A.   Special provisions regarding cigarettes and cigarette tobacco

(1)     The Commissioner may prescribe by rule-

(a)     the sizes and types of containers which may be used by a manufacturer for the packing of cigarettes and cigarette tobacco;

(b)     distinguishing marks or numbers in addition to the stamp impression referred to in subsection (2) which must or must not appear on containers of cigarettes and cigarette tobacco removed from a customs and excise warehouse for home consumption or for export;

(c)     any other matter which is necessary to prescribe and useful to achieve the efficient and effective administration of this section.

[Subsection (1) substituted by section 24 of Act 45 of 1995 and section 135 of Act 45 of 2003]

(2)     No licensee may remove any cigarettes or allow any cigarettes to be removed from a customs and excise warehouse unless-

(a)     if removed for home consumption, a stamp impression determined by the Commissioner has been made on their containers; or

(b)     if removed for export, such stamp impression does not appear on the containers; and

(c)     the cigarettes otherwise comply in every respect with the requirements prescribed by rule.

[Subsection (2) substituted by section 135 of Act 45 of 2003]

(3)     No cigarettes or cigarette tobacco shall be sold or disposed of or removed from the customs and excise manufacturing warehouse in question in partly or completely manufactured condition except in accordance with the provisions of this Act.

(4)     No person shall –

(a)     counterfeit or make any facsimile of any die or impression stamp determined under subsection (2);

(b)     be in possession of, use or offer for sale or for use –

(i)      any die or impression stamp counterfeited in contravention of paragraph (a); or

(ii)     any facsimile of any die or impression stamp made in contravention of that paragraph.

[Section 35A inserted by section 5 of Act 112 of 1977]

Section 35 (Customs Act) – Special provisions regarding wine

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35. Special provisions regarding wine

(1)    


(a)     The Commissioner may, subject to such conditions as he may impose in each case, license the premises of a wine-grower, wine-growers’ co-operative agricultural society, the Deciduous Fruit Board or a person who holds a licence under any law to deal in wine in wholesale quantities, as a special customs and excise warehouse for the purpose of manufacturing wine.

(b)     Special warehouses licensed under this subsection shall, for the purposes of this Chapter be deemed to be customs and excise manufacturing warehouses.

(2)     ……….

[Subsection (2) substituted by section 3 of Act 103 of 1972 and deleted by section 23 of Act 45 of 1995]

Section 34 (Customs Act) – Special provisions regarding spirits manufactured by agricultural distillers

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34. Special provisions regarding spirits manufactured by agricultural distillers

 

(1)     The manufacture of spirits by an agricultural distiller shall be subject to such supervision by an officer as the Controller may in each case consider necessary.

[Subsection (1) substituted by section 22 of Act 45 of 1995]

 

(2)     An allowance may be made by the Controller for natural waste and evaporation on all spirits of his own distillation stored by an agricultural distiller on his farm, to the extent specified in Schedule No. 6, if no part of such loss was wilfully or negligently caused.

[Subsection (2) substituted by section 22 of Act 45 of 1995]

 

(3)     No agricultural distiller shall use his still for distilling spirits from any material other than produce grown on the farm of which he is the owner or occupier and which is of a kind prescribed by rule in respect of the class of agricultural distiller to which he belongs.

[Subsection (3) substituted by section 22 of Act 45 of 1995]

 

(4)     Subject to the provisions of this Act and the Liquor Act 1989 (Act No. 27 of 1989), the provisions of section 20(4) of this Act shall mutatis mutandis apply in respect of spirits manufactured from grapes by any class of agricultural distiller specified by the Commissioner by rule, and for the purpose of such application any reference in the said subsection to a customs and excise warehouse shall be deemed to be a reference to the farm on which such spirits are manufactured.

[Subsection (4) substituted by section 3 of Act 86 of 1982 and section 22 of Act 45 of 1995]

 

(5)     Spirits manufactured by an agricultural distiller in the Republic from any prescribed fruit shall be solely for his private use on the farm where such fruit was produced and such spirits were manufactured.

[Subsection (5) substituted by section 2 of Act 19 of 1994 and section 60 of Act 30 of 1998]

 

(6)     Notwithstanding the provisions of subsection (5), the Commissioner may allow spirits so manufactured to be used or disposed of in such circumstances and at such places as he may deem fit and subject to such conditions as he may impose in each case.

[Subsection (6) added by section 1 of Act 69 of 1988]

Section 33 (Customs Act) – Requirements in respect of stills

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33. Requirements in respect of stills

 

Subject to the provisions of section 63, no person shall distil spirits in a still which does not comply with the requirements prescribed by rule as to use, capacity or construction: Provided that the Commissioner may by rule exempt any person or still from all or any of the provisions of this section.

[Section 33 substituted by section 21 of Act 45 of 1995]

Section 32 (Customs Act) – Ascertaining the strength of spirits for duty purposes

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31. Ascertaining the strength of spirits for duty purposes

The strength of any spirits or spirituous preparations shall, for duty purposes, be ascertained in the manner prescribed by the Commissioner.

[Section 32 amended by section 2 of Act 103 of 1972 and substituted by section 1 of Act 7 of 1974 and section 5 of Act 98 of 1980]

Section 30 (Customs Act) – Control of the use of spirits for certain purposes

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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]

Section 28 (Customs Act) – Ascertaining quantity of spirits by measuring the mass or volume

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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]

Section 27 (Customs Act) – Special provisions in respect of customs and excise manufacturing warehouses

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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]

Section 26 (Customs Act) – Transfer of ownership or pledging or hypothecation of warehoused goods

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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]