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

Transitional arrangements
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21.04.13

(a)

(i)Any person who is a licensee of a special customs and excise storage warehouse operating as a duty and tax free shop for outbound travellers at the places referred to in rule 21.04.04(a)(i) and wishes to extend the licence to include a duty and tax free shop for inbound travellers, must apply on form DA185 and the appropriate annexure for such an extension before these rules come into operation.
(ii)If the application is approved, an endorsement to the existing licence will be issued to be effective from the date these rules come into operation.
(iii)A licensee of a special customs and excise warehouse operating as a duty and tax free shop for outbound travellers who will continue to sell goods to outbound travellers only when these rules come into operation need not submit the form DA 185 and the existing licence will remain in force.

(b)

(i)Goods entered on a form SAD 500 with purpose code WE for storage in a special customs and excise storage warehouse operating as an outbound duty and tax free shop when these rules are published, must, if those goods or some of those goods will be sold in an inbound duty and tax free shop included in an extended licence contemplated in paragraph (a), substitute that form SAD 500  with a form SAD 500 reflecting purpose code WH in respect of any unsold goods before such goods are sold in the inbound shop.
(ii)Any bonded goods for storage in a duty and tax free shop of which the licence is issued in respect of an inbound or inbound and outbound duty and tax free shop must be entered on a form SAD 500 reflecting the purpose code WH.
(iii)Any bonded goods for storage in a duty and tax free shop of which the licence is issued in respect of an outbound duty and tax free shop only, must be entered on a form SAD 500 reflecting the purpose code WE.