Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter V : Clearance and Origin of Goods: Liability for and payment of duties

Rules for Section 38A of the Act

38A.03 Application for a licence, registration in terms of section 101A and for accreditation
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38A.03For the purposes of section 38A, application for—
(a)licensing of a special customs and excise storage warehouse must be submitted in accordance with rule 60.01A(c)(i); or

[Rule 38A.03(a) substituted by section 11(a) of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]

(b)registration as a registered user for the purposes of electronic communication in accordance with section 101A and the rules made thereunder, must be made in accordance with rule 59A.01A(b)(iA)(dd); or

[Rule 38A.03(b) substituted by section 11(b) of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]

(c)[Rule 38A.03(c) deleted by section 4 of Notice No. R.1768, GG45931, dated 18 February 2022 - must be regarded to have come into effect on 19 January 2021, the date on which the Tax Administration Laws Amendment Act, 2021 (Act No. 21 of 2021), came into effect]