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 21A of the Act

Functions of a CCA SARS office
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21A.05The officers at the SEZ SARS office may—

[Words preceding rule 21A.05(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.]

(a)control and inspect any goods brought into, produced, manufactured or otherwise dealt with in, or removed from, a CCA and any services declared or required to be declared on a VAT 267 form;
(b)process any forms in respect thereof, except SAD forms relating to goods removed to or from a CCA; and
(c)perform such other functions in connection with the administration of customs and excise laws and procedures in a CCA or SEZ as the Controller may direct.

[Rule 21A.05(c) 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.]