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 21.04 Definitions

 

For the purposes of these rules and any form to which these rules relate, any word or expression to which a meaning has been assigned in the Act shall bear the meaning so assigned and unless otherwise specified or the context otherwise indicates—

 

"activity" or "activities" means any activity or activities in connection with the storage, put up for retail, display, selling or other handling of goods in, or removal of goods from a duty and tax free shop;

 

"airport" means an international customs and excise airport listed as a warehousing place in item 200.02 of the Schedule to the Rules and approved by the Commissioner as a place where special customs and excise warehouses operating as inbound and outbound duty and tax free shops may be established;

 

"bonded goods" means any dutiable locally-produced goods or any imported goods, whether liable to duty or free of duty, that are entered for storage in accordance with the provisions of the Act for storage and stored for sale in a duty and tax free shop;

 

"duty and tax free", in relation to a duty and tax free shop, means goods are sold at a price that does not include any duty leviable in terms of the Act or any value-added tax leviable in terms of the Value-added Tax Act, 1991 (Act No. 89 of 1991);

 

"duty and tax free shop"

means a special customs and excise storage warehouse licensed for the purposes contemplated in these rules;

 

"goods in free circulation" means goods which are not subject to any customs or excise procedure contemplated in the Act and includes goods on which VAT has been paid or exempted;

 

"inbound duty and tax free shop" means a duty and tax free shop located before the customs control point for inbound travellers;

 

"inbound traveller" means a person, including a crew member of the aircraft, who arrives in the Republic on an international flight from a place in a country inside or outside the common customs area;

 

"international flight" means a flight by an aircraft departing from or to a place in a country inside or outside the common customs area;

 

"licensee" means the licensee of a licensed special customs and excise storage warehouse contemplated in these rules;

 

"outbound duty and tax free shop" means a duty and tax free shop located after the customs control point for outbound travellers;

 

"outbound traveller" means a person, including a crew member of the aircraft, who is about to depart from the Republic on an international flight to a place in a country outside the common customs area;

 

"purchase" in relation to an inbound or outbound traveller, includes obtaining any goods supplied in a duty and tax free shop without payment;

 

"sell"

or any of its grammatical variations means the supply by the licensee of any goods contemplated in these rules to an inbound or outbound traveller and includes supplying such goods without payment;

 

"the Act" includes any provisions of "this Act" as defined in the Customs and Excise Act, 1964 (Act No. 91 of 1964);

 

"VAT" means value-added tax leviable in terms of the Value-Added Tax Act, 1991 (Act No. 89 of 1991);

 

"VAT Act" means the Value-Added Tax Act, 1991.