21A.04
| (a) | Any demarcated area shown on a plan of an SEZ as a location for establishing a CCA may be designated as a CCA by the Commissioner in concurrence with the Director-General: Department of Trade and Industry as contemplated in the definition of "CCA" in section 21A(1). |
[Rule 21A.04(a) 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.]
(b)
| (i) | A person operating an SEZ must, by submitting to the Commissioner form DA185 or the electronic application and the relevant annexures in accordance with rule 59A.01A(b)(i), apply— |
| (aa) | for registration; and |
| (bb) | for an area to be designated as a CCA. |
[Rule 21A.04(b)(i) substituted by section 4 of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]
| (ii) | The application must be supported by the documents and must contain fully the information requested in the form and any such further particulars as the Commissioner may require in each case. |
| (iii) | Pending compliance with paragraph (b) the Commissioner may, with the concurrence of the Director-General: Department of Trade and Industry, provisionally approve the designation of the CCA on such conditions and other requirements as may be specified in the provisional approval. |
[Rule 21A.04(b) 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.]
| (c) | Any application for designation of a CCA will only be finally approved if the premises, security and equipment of the proposed CCA conform to requirements determined by the Commissioner and the Director-General: Department of Trade and Industry which may include that– |
| (ii) | office space and facilities are provided for South African Revenue Service customs and excise officers in the SEZ SARS office; |
[Rule 21A.04(c)(ii) 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.]
| (iii) | the fence must be patrolled by security guards and other comprehensive security arrangements are provided. |
