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

Commissioner to be advised of changed particulars and issue of a new registration or licence

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21A.09

(a)

(i)The registered person or licensee, as the case may be, shall advise the Commissioner in accordance with rule 59A.05(1) or rule 60.05(2) of any change in circumstances as contemplated in that rule, or in accordance with rule 59A.08(2) or 60.07(2)(a) of any change in particulars furnished in the application for licensing.

[Rule 21A.09(a)(i) substituted by section 9(a) of Notice No. R.473, GG43245, dated 24 April 2020]

(ii)[Rule 21A.09(a)(ii) deleted by section 9(b) of Notice No. R.473, GG43245, dated 24 April 2020]
(iii)In any case where in the opinion of the Commissioner the security is compromised in any manner by such change, the form, nature or amount of such security shall be altered as the Commissioner may require in accordance with the provisions of section 60(1)(c)(ii).
(iv)The Commissioner may issue a new registration or licence in respect of such change.

[Rule 21A.09(a)(iv) substituted by section 9(c) of Notice No. R.473, GG43245, dated 24 April 2020]