Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter IV : Customs and Excise Warehouses: Storage and Goods in Customs and Excise WarehousesRules for Section 21 of the ActRule 21.05Definitions |
| 21.05.01 | For the purposes of these rules 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— |
“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 retail sale in a special shop for diplomats;
“Diplomatic Immunities and Privileges Act” means the Diplomatic Immunities and Privileges Act, 2001 (Act No. 37 of 2001);
“duty free” in relation to goods sold in a special shop for diplomats, means sold at a price that does not include any duty leviable in terms of this Act;
“licensee” means the licensee of a special shop for diplomats, and includes a person that successfully updated licensing information in terms of rule 21.05.12;
“sell” or any of its grammatical variations means the retail selling by a licensee of any goods in a special shop for diplomats to a person contemplated in rule 21.05.07(a) and includes supplying such goods without payment;
“special shop for diplomats” means –
| (a) | a special customs and excise warehouse licensed in terms of section 60, read with rule 21.05.03, for the duty free retail sale of goods to persons contemplated in rule 21.05.07(a); or |
| (b) | premises of a person referred to in rule 21.05.12 that successfully updated licensing information in terms of that rule; |
and includes any storage facilities on the premises referred to in paragraph (a) or (b); and
"these rules"
means the rules contemplated in rule 21.05.