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 21.05

Application for, and refusal, suspension or cancellation of, a licence

21.05.03

(a)	Any person who intends operating a special shop for diplomats must—

(i)

apply for a special customs and excise storage warehouse license in accordance with rule 60.01A(b)(ii) and must comply with all the requirements specified on form DA 185 and the relevant annexure, in these rules, any relevant section or item of Schedule No. 8 governing such licences and any additional requirements that may be determined by the Commissioner; and

(ii)

(aa)	before a licence is issued, furnish the security the Commissioner may require; and

(bb)	if security is furnished in the form of a bond, such bond—

(A)	is subject to the provisions of rules 120.08 and 120.09; and

(B)	must be in the form determined by the Commissioner.

(b)	The provisions of section 60(2) and the rules for section 60 shall apply with the necessary changes to any refusal of an application for a licence or the renewal, cancellation or suspension of the licence issued in respect of a special shop for diplomats.