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Key Sectors

Measure

CUSTOMS AND EXCISE WAREHOUSES: STORAGE AND MANUFACTURE OF GOODS IN CUSTOMS AND EXCISE WAREHOUSES

Type Class Valid From Valid To
General Goods 01/08/1998
Summary:
Description:

Detailed description of the measures are found in the following chapter subheadings in the Act

19. Customs and excise warehouses

20. Goods in a customs and excise warehouse

21. Special customs and excise warehouses

22. Samples of goods in a customs and excise warehouse

23. Storage or manufacture of prohibited goods

24. Ship or aircraft stores consumed in Namibia

25. Sorting, packaging, and similar operations, in customs and excise storage warehouses

26. Transfer of ownership or pledging or hypothecation of warehoused goods

27. Special provisions in respect of customs and excise manufacturing warehouses

28. Ascertaining quantity of spirits by measuring the mass or volume

29. Classification of spirits 30. Control of the use of spirits for certain purposes

31. Entry of spirits for use in manufacturing

32. Ascertaining the strength of spirits for duty purposes

33. Requirements in respect of stills

34. Special provisions regarding spirits manufactured by agricultural distillers

35. Special provisions regarding wine

36. Special provisions regarding cigarettes and cigarette tobacco

37. Special provisions regarding beer

38. Special provisions in respect of manufacture of goods, and collection of excise duty, specified in Section B of Part 2 of Schedule 1

39. Duties applicable to goods manufactured in a customs and excise warehouse

Commodities Affected by the Measure

# HS Code Description
1 01-99 tariff book link. Legal-LPrim-CE-Sch1P1Chpt1-to-99-Schedule-No-1-Part-1-Chapters-1-to-99.pdf (sars.gov.za)

Procedures Implementing the Measure

No procedures found under this measure.

Legal Documents Related to the Measure

Name Type Category
Customs and Excise Act 20 of 1998 Act Import/Export