Customs and Excise Act, 1964 (Act No. 91 of 1964)Chapter XII : General99A. Consultant and agent not being clearing agent required to register |
| (1) | No person, except— |
| (a) | a licensed clearing agent referred to in section 64B; or |
| (b) | a person specified by rule, |
shall, from a date specified by the Commissioner by notice in the Gazette, represent any principal referred to in section 99(2) as a consultant or agent for the purpose of transacting any business on behalf of such principal in relation to customs and excise matters unless such a person is registered with the Commissioner.
| (2) | An application for such registration shall be made on the form prescribed by the Commissioner by rule and the applicant shall comply with all the requirements specified therein and any additional requirements that may be prescribed in any other rule and as may be determined by the Commissioner in each case. |