Section 4: Entries for excisable goods
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.
4. Entries for excisable goods
(1) Every manufacturer shall, in relation to excisable goods other than
molasses and sugar cane juice, submit an entry to the Director-General at the
time—
(a) the goods are deposited in an excise warehouse pending removal
for home consumption, for export or for export as ship’s
stores; and
(b) the goods are removed from a factory.
(2) No excisable goods referred to in subsection (1) shall be deposited in
or removed from a factory unless—
(a) the entry has been validated at Customs; and
(b) in respect of excisable goods removed from a factory, a security
for the payment of any excise duty payable on the goods has
been furnished to the Director-General.
[S. 4 amended by s. 7 (c) of Act 26 of 2013 w.e.f. 21 December 2013.]