Customs and Excise Act, 1964 (Act No. 91 of 1964)Chapter VII : Amendment of Duties59A. Registration of persons participating in activities regulated by this Act |
| (1) |
| (a) | Notwithstanding any registration prescribed in terms of any other provision of this Act, the Commissioner may require all persons or any class of persons participating in any activities regulated by this Act, to register in terms of this section and its rules. |
| (b) | The Commissioner may by rule prescribe the following— |
| (i) | any general or particular category of registration; |
| (ii) | the application form for registration, the qualifying requirements for any category of registration and the documents and information to be furnished in support of the application; |
| (iii) | the activities and persons included or excluded from registration; |
| (iv) | any date from which any person or the different dates from which any class of persons shall be required to register under this section and its rules before transacting any business in relation to customs and excise matters; |
| (v) | any reasonable extension of the date or dates specified under the provisions of subparagraph (iv); |
| (vi) | procedures for amendment of registration particulars; and |
| (vii) | any other matter which the Commissioner may consider reasonably necessary and useful to regulate such registration. |
| (2) |
| (a) | The Commissioner may— |
| (i) | before registration require any person or class of persons to furnish such security and enter into such agreement as the Commissioner may determine; |
| (ii) | at any time require that the form, nature or amount of such security shall be altered or renewed in such manner as the Commissioner may determine. |
| (b) | The Commissioner may refuse any application for registration or cancel or suspend any registration. |
| (c) | The provisions of section 60(2) shall apply mutatis mutandis for the purposes of paragraph (b). |