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

Transitional arrangement for persons operating premises currently licensed otherwise than in terms of rule 21.05.03 where goods are sold free of duty to persons entitled to diplomatic immunities and privileges
Purchase cart Previous page Return to chapter overview Next page

 

21.05.12

(a) A person who, on the date of publication of these rules operates premises licensed as a special customs and excise storage warehouse, where goods are sold free of duty to persons entitled to diplomatic immunities or privileges under the Diplomatic Immunities and Privileges Act, must within 15 working days after the date of publication update licensing information in accordance with rule 60.10(1)(a)(i).

 

(b) The Commissioner may in terms of section 60(2)(b) cancel or suspend a licence of a person contemplated in paragraph (a) of this rule if that person—
(i) does not update licensing information within the period stated; or
(ii) updates licensing information, but fails to comply with any requirement for special shops for diplomats that will in terms of these rules be in effect as from 1 August 2021: Provided that a grace period until 30 September 2021 is allowed to prove compliance before suspension or cancellation proceedings are commenced in terms of the proviso in paragraph (b) of section 60(2).

 

(c) The Commissioner may on reasonable grounds extend the grace period stated in paragraph (b)(ii).