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 ActDelegation |
| 21A.02 | Subject to section 3(2), where— |
| (i) | any power that may be exercised by the Commissioner, except for the power to make rules, in accordance with the provisions of the Act, including these rules, is not specifically delegated; or |
| (ii) | any duty that shall be performed by the Commissioner in accordance with the provisions of the Act, including these rules, is not specifically assigned |
to any Controller or officer in these rules or in any section or rule regulating any requirement in respect of goods to which section 21A or these rules relate, such power is delegated or such duty is assigned, as the case may be, to the relevant Executive, in the Customs or Excise operations division of the South African Revenue Service.
[Rule 21A.02 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.]