CAP 50-03 Customs and Excise Duty Act - BURS

of such material.
(2) No registrant shall, without the written permission of the proper officer and subject to
such conditions as the Director may impose in each case, perform or permit or arrange to be
performed any process or operation or any portion of the manufacture of any goods in which
goods referred to in regulation 62(3) are used on any premises other than the registered
premises.
(3) The Director may require any registrant to provide separate stores, vessels, tanks,
yards or other places for storage in respect of goods provided for in different items of
Schedule No. 3, 4, 6 or 7 to the Act, or to perform the manufacturing operations in which
such goods are used in separate sections of his registered premises and he may impose
such conditions and requirements in regard to such separation of stores or sections as he
considers necessary.
64. Rebate stores
(1) Every applicant for registration shall provide, on the premises to be registered in terms
of these Regulations, a store, vessel, tank, yard or other place (to be known as a rebate
store) which, in the opinion of the Director, is secure and adequate and complies with such
requirements as the Director may impose in each case, for the storage of materials obtained
under section 84 of the Act and such applicant shall provide at his own expense such
separate fastenings as will permit of such rebate store being locked by an officer, but the
Director may exempt any applicant from the requirements of this regulation on such
conditions as he may impose in each case.
(2) All goods in a rebate store shall be so arranged and marked that they will be easily
identifiable and accessible for inspection and that each consignment and the particulars
thereof can readily be ascertained and checked.
(3) Except with the permission of the proper officer only goods which have been entered
under rebate of duty under Schedule No. 3, 4, 6 or 7 to the Act may be stored in a rebate
store.
65. Security
(1) An applicant, before being registered, shall furnish a bond in a form approved by the
Director and in an amount required by the Director.
(2) The surety to such bond shall be a recognised banking or insurance institution and the
Director may at any time require that the form, nature or amount of such bond shall be
altered or renewed in such manner as he may determine.
66. Liability for duty
In addition to any liability for duty incurred by an importer or manufacturer in terms of
section 46 of the Act, any registrant who has entered any goods or has completed a
declaration in terms of regulation 62(4), (5) and (6) on any bill of entry in respect of any
goods referred to in regulation 62(1) under rebate of duty shall be liable for the duty on such
goods, subject to section 84(11) of the Act, and such liability shall continue until the
registrant in question has proved to the satisfaction of the Director that all such goods have
been used in accordance with the said section 84 of the Act and of the item under which
they were so entered, but the Director may regard normal manufacturing losses and waste
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