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

Registration and licensing of a CCA enterprise

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21A.08

(a)

(i)Every CCA enterprise must, depending on the requirements in respect of the particular activity or premises, be registered or licensed in accordance with rule 59A.01A(b)(i) read with (iA) or rule 60.01A(c), as the case may be.

[Rule 21A.08(a)(i) substituted by section 5(a) of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]

(ii)The application must be supported by—
(aa)the documents and information specified in the application form or the electronic application, as the case may be; and
(bb)if applicable, the security particulars specified on form DA 185.C or the corresponding screen or page of the electronic application.

[Rule 21A.08(a)(ii) substituted by section 5(b) of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]

(b)Subject to any requirement that may be specified in these rules or by the Commissioner, the provisions of section 59A or section 60 and their rules, as may be applicable, shall apply mutatis mutandis
(i)to such application or refusal of any application; and
(ii)to the cancellation or suspension of any registration or licence.
(c)Where any SEZ operator's permit is—

[Rule 21A.08(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.]

(i)suspended
(ii)suspended and subsequently withdrawn; or
(iii)withdrawn,

in terms of the regulations, any registration of a CCA enterprise, including for the purposes of item 498.00 of Schedule No. 4, shall continue to subsist for a period of 12 months from the date such permit—

(aa)is suspended as contemplated in subparagraph (i) and (ii); or
(bb)withdrawn as contemplated in subparagraph (iii).
(d)where the Minister responsible for trade and industry withdraws or suspends any SEZ operator's permit under section 36 of the Special Economic Zones Act, 2014 (Act No. 16 of 2014), the SEZ operator shall–

[Rule 21A.08(d) 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.]

(i)not be entitled to enter any goods under rebate of duty during the period such permit is suspended, or if it is not suspended before withdrawal, from the date it is withdrawn; and
(ii)account for any goods received under rebate of duty and comply with such other requirements within such period as the Commissioner may determine.