Customs and Excise Act, 1964 (Act No. 91 of 1964)

Chapter VA : Environmental Levies

54E. Licensing

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(1)From the date this Chapter comes into operation, no environmental levy goods may be manufactured in the Republic except in a customs and excise manufacturing warehouse licensed in terms of this Act.

 

(2)The applicant for such a license must apply on the form prescribed by rule and must comply with all the provisions of this Act and any requirements the Commissioner may prescribe in each case.

 

(3)The application must be supported by the agreement and other documents as may be prescribed by rule.

 

(4)Before such warehouse is licensed the applicant for a license must—
(a)furnish such security as contemplated in section 60(c)(i); and
(b)pay the licence fee prescribed in Schedule No. 8.

 

(5)The provisions of section 60(2) shall apply mutatis mutandis in respect of any application for a licence or the suspension or cancellation of a licence.