Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter IV : Customs and Excise Warehouses: Storage and Goods in Customs and Excise WarehousesRules for Section 26 of the ActApplication for permission for transfer of ownership of warehoused goods |
[Rule 26 heading substituted by section 1 of Notice No. R.6800, GG53629, dated 7 November 2025]
| 26.01 | For the purposes of section 26, the submission of form SAD 500 reflecting the relevant transfer of ownership customs procedure code must be regarded as an application for permission for the transfer of ownership of dutiable goods in a customs and excise warehouse and shall be supported by the following, which upon request shall be produced to the Controller: |
| (a) | Documents relating to such goods and the agreement in respect of the transfer of ownership; and |
| (b) | such security as the Controller may require. |
[Rule 26.01 substituted by section 1 of Notice No. R.6800, GG53629, dated 7 November 2025]
| 26.02 | [Rule 26.02 deleted by section 2 of Notice No. R.6800, GG53629, dated 7 November 2025] |
| 26.03 | Release of goods to be regarded as granting of application for permission for transfer of ownership |
The release notification issued by the Commissioner in respect of those goods must be regarded to be the granting of such an application.
[Rule 26.03 inserted by section 3 of Notice No. R.6800, GG53629, dated 7 November 2025]