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]