Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter XII : GeneralRules for Section 119A of the ActAdaptation of section 64B(1) |
119A.S64B (1)
(a) | No person shall, for the purposes of this Act, for reward make entry or deliver a bill of entry relating to any goods on behalf of any principal contemplated in section 99(2), unless licensed as a clearing agent in terms of subsection (2) or registered as an agent as provided in the rules for section 59A. |
(b) | The provisions of this Act regulating the activities of a licensed clearing agent shall apply with the necessary changes to a registered agent engaged in such activities. |
(c) | The licensed clearing agent or registered agent shall be liable for the fulfillment of all obligations imposed on a foreign principal by this Act as contemplated in section 99(2). |