Section 4A: Accounting of goods warehoused in an excise
This section is inserted by Act No 18 of 2016, section 18.
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.
4A. Accounting of goods warehoused in an excise
warehouse
Sections 71 and 71A of the Customs Act shall apply
to goods warehoused in an excise warehouse, with such
modifications, adaptations and exceptions as may be necessary,
as they apply to a manufacturer holding a valid licence under
Part I of the Second Schedule.
(e) in section 10, by repealing subsection (4) and replacing it by the
following subsection –
(4) Where the Minister is of opinion that it is necessary,
in the public interest, to limit the number of retail licences
in respect of alcoholic products, he may, by order, direct the
Director-General to limit the number of such retail licences
which may be issued.
(f) in the First Schedule –
(i) in Part I –
(A) by deleting the items and their corresponding
entries specified in Part A of the Second Schedule
to this Act;
(B) by deleting the items and their corresponding
entries specified in Part B of the Second Schedule
to this Act;
(C) by inserting, in the appropriate numerical order, the
items and their corresponding entries specified –
(I) in Part C of the Second Schedule to this Act;
(II) in Part D of the Second Schedule to this Act;
(ii) by repealing Part IV and replacing it by Part IV set out
in the Third Schedule to this Act.
204 Acts 2016
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Questions this section answers
- Do the same accounting rules that apply to customs warehouses also apply to my excise warehouse?