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

Customs and Excise Rules

Chapter IV : Customs and Excise Warehouses: Storage and  Goods in Customs and Excise Warehouses

Rules for Section 21 of the Act

Rule 21.03

Licensing of a special customs and excise export storage warehouse
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21.03.08Any person or any licensee of any special customs and excise storage warehouse who intends operating an export storage warehouse must apply for a licence in accordance with rule 60.01A(c)(i).

 

[Rule 21.03.08 substituted by section 2 of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]