Section 76: Period of warehousing
This section is inserted by Act No 18 of 2016, section 11.
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
76. Period of warehousing
Goods may be warehoused from the date of their entry for
warehousing for a period of –
(a) 42 months, for goods in a bonded warehouse on or
before 31 October 2016;
(b) 33 months, for goods entered as from 1 November
2016; or
(c) 24 months, for goods entered as from 1 November
2017.
(l) in section 115, in subsection (2), by inserting, after the word
“duty”, the words “, excise duty”;
Acts 2016 187
(m) by inserting, after section 119, the following new section –
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Questions this section answers
- How long can I keep goods in a bonded customs warehouse if I enter them as from 1 November 2017?
- What was the warehousing period for goods already in a bonded warehouse before 31 October 2016?