Section 35 (Customs Act) – Special provisions regarding wine

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]