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 21A of the ActDefinitions |
| 21A.01 | For the purposes of these rules and any agreement, form or other document to which these rules relate, unless the context otherwise indicates— |
| (a) | any word or expression to which a meaning has been assigned in the Act bears the meaning so assigned; and |
| (b) | "activity" or "activities" means activity or activities subject to customs control; |
"CCA enterprise" means any person permanently located in a CCA and who is registered or licensed as contemplated in these rules;
"CCA VAT goods" means goods removed—
| (i) | from a place in the Republic to a CCA; or |
| (ii) | from a CCA to a place in the Republic, |
which are not subject to the application of any customs and excise laws and procedures but for purposes of these rules are subject to customs and excise control;
"customs and excise control" means measures applied to ensure compliance with customs and excise laws and procedures;
"customs and excise laws and procedures" shall have the meaning assigned thereto in rule 59A.01(a);
"customs and excise warehouse" means a licensed customs and excise manufacturing or storage warehouse;
"SEZ operator" means the holder of a valid SEZ operator permit granted by the Minister of Trade and Industry and includes personnel of the SEZ operator who are authorised by the SEZ operator to perform duties and functions specified in these rules;
[Definition substituted by Notice R. 225 dated 20 March 2015 - These rules will come into effect on the date the regulations to be published in terms of the Special Economic Zones Act, 2014 (Act No. 16 of 2014) come into effect]
"SEZ SARS office" means a South African Revenue Service Customs and Excise office located in an SEZ operating under the Controller for the area within which the SEZ is designated and which has been established by the South African Revenue Service on premises provided by an SEZ operator for the purposes of performing its functions in relation to any activity carried on in an SEZ, including a CCA established in an SEZ;
[Definition substituted by Notice R. 225 dated 20 March 2015 - These rules will come into effect on the date the regulations to be published in terms of the Special Economic Zones Act, 2014 (Act No. 16 of 2014) come into effect.]
"licensed", "licensee" or any cognate expression means any person or premises licensed in terms of any provision of the Act;
"manufacturing warehouse" means a licensed customs and excise manufacturing warehouse;
"registered" or any cognate expression means registration in terms of section 59 and its rules or any other provision of the Act;
"regulation" or "regulations" means a regulation or regulations or any amendment thereof enacted in terms of the Special Economic Zones Act, 2014 regulating any matter relating to an SEZ or a CCA;
[Definition substituted by Notice R. 225 dated 20 March 2015 - These rules will come into effect on the date the regulations to be published in terms of the Special Economic Zones Act, 2014 (Act No. 16 of 2014) come into effect.]
"storage warehouse"
means a licensed customs and excise storage warehouse;
"the Act"
includes any provision of "this Act" as defined in section 1 of the Customs and Excise Act, 1964 (Act No. 91 of 1964);
"VAT" means value-added tax leviable in terms of the Value-Added Tax Act, 1991 (Act No. 89 of 1991);
"VAT Act" means the Value-Added Tax Act, 1991 (Act No. 89 of 1991).