| 64D.01(1,3) | Obligation to licence and application for a licence. |
| (a) | The number reflected in brackets after the rule number refers to the subsection to which the rule relates. |
(b)
| (i) | These rules prescribe requirements in respect of the carriage by road of goods referred to in rule 64D.05(1) to a destination within or outside the Republic. |
| (ii) | Except as otherwise provided in these rules, every carrier that transports such goods— |
| (aa) | must licence as a remover of goods in bond; |
| (bb) | may only transport such goods by means of transport approved by the Controller. |
| (iii) | The licence is prescribed in Schedule No. 8 of the Act. |
| (c) | A person applying for a licence or renewal of a licence as a remover of goods in bond must— |
| (i) | apply in accordance with rule 60.01A(b) on form DA 185 or the electronic application and the relevant annexure or the corresponding screen or page of the electronic application, as the case may be, and comply with all the requirements specified therein, in section 64D and these rules and any additional requirements that may be determined by the Commissioner; |
[Rule 64D.01(1,3)(c)(i) substituted by section 70(a) of Notice No. R.473, GG43245, dated 24 April 2020].
| (ii) | except in the case of a remover in bond not located in the Republic, as contemplated in the rules under section 60, submit with the application the completed agreement in accordance with the pro forma agreement specified in these rules; |
[Rule 64D.01(1,3)(c)(ii) substituted by section 70(b) of Notice No. R.473, GG43245, dated 24 April 2020].
| (iii) | before a licence is issued furnish the security the Commissioner may require. |
| (d) | A remover in bond not located in the Republic must if submitting an application in paper format as contemplated in rule 60.01A(b)(ii) disclose the person intended to act as registered agent for that remover in bond on form DA 185.D. |
[Rule 64D.01(1,3)(d) substituted by section 70(c) of Notice No. R.473, GG43245, dated 24 April 2020].
| (e) | A person licensed as a remover in bond not located in the Republic subsequent to submission of an electronic application contemplated in rule 60.01A(b)(i), must disclose the person acting as registered agent for that remover in bond in accordance with rule 60.06A. |
[Rule 64D.01(1,3)(e) inserted by section 70(d) of Notice No. R.473, GG43245, dated 24 April 2020].
| 64D.02(1) | Provisions applicable and date of operation |
| (a) | In addition to the provisions of section 64D and these rules the provisions of— |
| (iii) | section 60 and the rules therefor including the definitions in such rules; and |
| (iv) | the rules numbered 120A, where applicable, |
shall, unless otherwise provided in section 64D and these rules, apply mutatis mutandis to a licensed remover of goods in bond and any goods carried by such remover.
| (b) | The provisions in section 18 and 18A, the rules therefor and these rules requiring and regulating the removal or carriage of goods by a licensed remover of goods in bond shall operate from 1 November 2002. |
| (a) | For the purpose of these rules, and any form, agreement or bond to which these rules relate, unless the context otherwise indicates— |
"bonded goods" means goods contemplated in the definition of consignor and specified in rules 64D.04(1) and 64D.05(4);
"carrier" means the person actually transporting goods or in charge of or responsible for the operation of the respective means of transport;
"consignee" means the person at any address in the Republic or outside the Republic to whom goods consigned by a consignor are carried by a licensed remover of goods in bond;
"consignor" includes—
(i)
| (aa) | any importer, licensee of a customs and excise warehouse who enters any goods for storage or manufacture in a customs and excise warehouse of for use under rebate of duty and removes goods to such warehouse or the rebate user; or |
| (bb) | any importer, licensee or exporter or other principal who enters any imported goods or any goods manufactured or stored in a licensed customs and excise warehouse for removal in bond or for export as contemplated in section 18, 18A or 20(4) |
| (ii) | any clearing agent for any such importer, licensee, exporter or other principal who— |
| (aa) | enters such goods for removal in bond or for export; or |
| (bb) | contracts any carrier to transport such goods to a consignee within or outside the Republic |
| (iii) | any clearing agent, importer, exporter, licensee or SEZ operator contemplated in the rules for section 21A, who provides security for any carrier; |
[Rule 64D.03(1)(a)(iii) substituted by section 10 of Notice No. R.1768, GG45931, dated 18 February 2022]
| (iv) | any clearing agent who acts on behalf of any principal outside the Republic in respect of goods destined for such principal or where goods brought into the Republic by any carrier from any country in Africa are removed in bond to any destination in the Republic for home consumption or for removal in bond or for export to any destination outside the Republic; |
| (v) | any registered agent acting on behalf of a remover in bond not located in the Republic; |
[Rule 64D.03(1)(a)(v) substituted by section 71(a) of Notice No. R.473, GG43245, dated 24 April 2020]
"customs office of commencement" means any customs office where operations to which these rules relate, begin;
"customs office of destination" means any customs office within or outside the Republic where the operations to which these rules relate, end;
"customs office of exit" means any customs office which, even if not situated on the borders of the Republic and any other country, is the last point of customs control before crossing the border;
"heavy or bulky goods" means any heavy or bulky object which because of its weight, size or nature is not normally carried in a closed vehicle or closed container;
"means of transport" includes—
| (i) | any power driven road vehicle and any trailer or semi-trailer designed to be coupled thereto; |
| (ii) | any combination of vehicles which means coupled vehicles which travel on the road as a unit; |
| (iii) | any container which in addition to the definition in terms of section 1(3) includes an article of transport equipment (such as a liftvan, movable tank or other similar structure); |
| (aa) | fully or partially enclosed to constitute a compartment intended for containing goods and capable of being sealed; |
| (bb) | of a durable nature intended for repeated use; |
| (cc) | specifically designed for the carriage of goods by one or more modes of transport without intermediate unloading and reloading of its contents; |
| (dd) | fitted with devices for easy handling, particularly for its transfer from one mode of transport to another; |
| (ee) | designed to be easy to fill and to empty; and |
| (ff) | having an internal volume of at least one cubic metre. |
"removal in bond" includes rewarehousing where goods in a customs and excise warehouse are removed to another such warehouse;
| (b) | "demountable bodies" are to be treated as containers and means a load compartment which has no means of locomotion and which is designed in particular to be transported upon a road vehicle the chassis of which together with the underframing of the body is especially adopted for this purposes. It covers also a swap-body which is a load compartment designed especially for combined road and rail transport. |
(c)
| (i) | Any reference in these rules to "located in the Republic", and "registered agent", shall, with the necessary changes, have the meaning assigned thereto in rule 59A.01 |
[Rule 64D.03(1)(c)(i) substituted by section 71(b) of Notice No. R.473, GG43245, dated 24 April 2020]
| (ii) | Unless the context otherwise indicates, any reference in these rules to "licensed remover of goods in bond", "licensee" or " remover of goods in bond" includes a licensed remover of goods in bond contemplated in section 64D,whether or not located in the Republic. |
| 64D.04(1) | Exemptions from the removal of goods by a licenced remover of goods in bond |
For the purposes of section 64D(1), goods in bond or for export are not required to be carried by a licensed remover of goods in bond where—
| (a) | any goods were landed from a ship or aircraft at a place in the Republic to which such goods were not consigned and the master of the ship or the pilot of the aircraft, removes such goods in bond to the place to which they were consigned as contemplated in section 18(1)(b); |
| (b) | a container operator removes in bond any container to a container terminal or a container depot to which it was consigned as contemplated in section 18(1)(d); |
| (c) | the pilot of any aircraft removes in bond goods landed from any aircraft at a place in the Republic for which an air cargo transfer manifest has been completed to their place of entry in the Republic as contemplated in section 18(1)(e); |
| (d) | a licensee of any premises, including any customs and excise warehouse licensed under any provision of this Act using own transport— |
| (i) | removes any imported goods landed in the Republic to such premises; |
| (ii) | removes goods in bond to and from such premises to another such premises within the Republic or in any other country within the common customs area or for export by train, ship or aircraft (including ship or aircraft stores); |
| (iii) | removes any goods entered under rebate of duty on any prescribed form in terms of any item or Note of Schedule No. 6 for delivery to a rebate user; |
| (e) | a licensee of a customs and excise storage warehouse who removes in bond or exports a second-hand road vehicle as contemplated in rule 18.15 and 18A.10, respectively; |
| (f) | notwithstanding anything to the contrary in these rules contained, the provisions thereof shall not apply to any goods entered under rebate of duty in terms of the provisions of Schedule No. 3 or 4; |
| (g) | any goods entered under rebate of duty on a prescribed form in terms of any item of Schedule No. 6 delivered to a registered rebate user at the premises of the licensee of the customs and excise warehouse from which such goods are supplied; |
| (h) | in respect of a CCA contemplated in the rules for section 21A, goods are removed from an enterprise in the CCA to another such enterprise or to the SEZ operator within the same CCA; |
| (ij) | notwithstanding the exemptions specified in these rules, the provisions thereof shall not be construed as prohibiting the removal or carriage of any goods to which the Act relate by a licensed remover of goods in bond on compliance with the provisions of section 64D, these rules and any other provisions of the Act regulating the removal or carriage of the goods concerned as if the goods must be carried or removed by such remover as contemplated in rule 64D.05(4). |
[Rule 64D.04(1)(ij) substituted by section 11 of Notice No. R.1768, GG45931, dated 18 February 2022]
| 64D.05(4) | Goods that must be carried by a licensed remover of goods in bond. |
Goods must be carried by a licensed remover of goods in bond where—
| (a) | the goods are those contemplated in section 18 or 18A and are— |
| (i) | imported goods landed in the Republic or retained on any road vehicle entering the Republic which are entered for removal in bond and carried to any destination within the Republic, another country in the common customs area or in a country outside the common customs area; |
| (ii) | goods in a customs and excise warehouse entered for removal in bond and carried to any such warehouse within the Republic or another country in the common customs area; |
| (iii) | goods in a customs and excise warehouse entered for export and carried to any destination beyond the borders of the common customs area or to any appointed place for export by rail, ship or aircraft (including ship and aircraft stores); |
| (b) | except as provided for in rule 64D.04(l)(f) and (h), the goods are entered on any prescribed form in terms of any item or Note of Schedule No. 6 for delivery to a rebate user; |
| (c) | the goods are those contemplated in the rules for section 19A and are removed by road in terms of any procedure referred to in paragraph (a) or prescribed in the said rules for section 19A, in the case of— |
| (i) | beer and spirits with effect from 26 February 2003; |
| (ii) | fuel levy goods with effect from 2 April 2003; |
| (d) | the goods are imported goods contemplated in rule 64D.04(1)(f)(i) and are removed by road to any such licensed premises otherwise than by a licensee using own transport. |
| (e) | the goods are supplied at the zero rate in terms of section 11(1)(a)(ii) read with Part Two - Section B of the regulation as contemplated in paragraph (d) of the definition of "exported" in section 1(1) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991). |
[Rule 64D.05(4)(e) inserted by paragraph (a) of Notice No. R. 317 dated 2 May 2014]
| 64D.06(4) | Technical specifications for, and approval of, means of transport |
| (a) | for the purposes of section 64D(4)(a), the means of transport used in the removal or carriage of goods by a licensed remover of goods in bond shall conform to the technical specifications specified in paragraph (b) of this rule. |
(b)
| (i) | The means of transport must be constructed and equipped in such a manner that— |
| (aa) | customs seals can be simply and effectively affixed thereto; |
| (bb) | no goods can be removed from or introduced into the sealed part of the means of transport without obvious damage to it or without breaking the seals; and |
| (cc) | they contain no concealed spaces where goods may be hidden. |
| (ii) | The means of transport shall be so constructed that the spaces, in the form of compartments, receptacles or other recesses, which are capable of holding goods, are readily accessible for customs inspection. |
| (iii) | Should any empty spaces be formed by the different layers of the sides, floor and roof of the means of transport, the inside surface shall be firmly fixed, solid, unbroken and incapable of being dismantled without leaving obvious traces. |
| (iv) | Openings made in the floor for technical purposes, such as lubrication, maintenance and filling of the sand-box, shall be allowed only on condition that they are fitted with a cover capable of being fixed in such a way as to render the loading compartment inaccessible from the outside. |
| (v) | Doors and all other closing systems of the means of transport shall be fitted with a device, which shall permit simple and effective customs sealing. This device shall either be secured by at least two bolts, riveted or welded to the nuts on the inside. |
| (vi) | Hinges shall be so made and fitted that doors and other closing systems cannot be lifted off the hinge-pins, once shut, the screws, bolts, hinge-pins and other fasteners shall be welded to the outer parts of the hinges. These requirements may be waived, however, where the doors and other closing systems have a locking device inaccessible from the outside which, once it is applied, prevents the doors from being lifted off the hinge-pins. |
| (vii) | Doors shall be so constructed as to cover all interstices and ensure complete and effective closure. |
| (viii) | The means of transport shall be provided with a satisfactory device for protecting the customs seal, or shall be so constructed that the customs seal is adequately protected. |
| (ix) | The foregoing conditions shall also apply to insulated vehicles, refrigerator vehicles, tank vehicles and furniture vehicles in so far as they are not incompatible to fulfil in accordance with their use. |
| (x) | The flanges (filler caps), drain cocks and manholes of tank wagons shall be so constructed as to allow simple and effective customs sealing. |
| (xi) | Folding or collapsible containers are subject to the same conditions as non-folding or non-collapsible containers, provided that the locking device enabling them to be folded or collapsed allow customs sealing and that no part of such container can be moved without breaking the seals. |
| (c) | The Controller may at any reasonable time require from any remover of goods in bond, licensed in accordance with these provisions, to submit any means of transport, used by such licensee in the removal or carriage of such goods, for inspection in order to verify whether such means of transport comply with the requirement of the Act and these rules. |
(d)
| (i) | Any remover of goods in bond may request the Controller to approve the means of transport used by such remover as contemplated in these rules. |
| (ii) | Where examination for approval is required at any time other than the official working hours or at any place other than the office of the Controller, extra attendance at the prescribe rate shall be payable. |
(e)
| (i) | The Controller may upon the approval of any means of transport issue a certificate of approval of means of transport, form DA 188. |
| (ii) | The certificate must accompany the means of transport. |
| (iii) | If in respect of any means of transport for which a certificate is issued— |
| (bb) | it is no longer used for the carriage of bonded goods; |
| (cc) | there is any material change in any essential particulars of the means of transport, |
the certificate shall no longer be valid and must be returned to the Controller and the list referred to in rule 64D.15(9)(a)(i)(aa) appropriately amended.
| (f) | The Controller may, if he or she is not satisfied that the means of transport complies with the requirements in these rules, refuse carriage of any goods specified in rule 64D.05(4) by any licensed remover of goods in bond. |
| (g) | The Controller shall not allow the transport of passengers in any means of transport unless he is satisfied that such passengers and their baggage is carried in a part of the means of transport which is adequately sealed off from that which carries any goods removed in bond. |
No paragraph (deleted)
| (a) | A Customs road freight manifest, form DA 187, shall be used in respect of the carriage of any bonded goods and attached to the bill of entry for removal in bond or for export, as the case may be. |
| (b) | Original of the manifest and a copy of the bill of entry must accompany the driver of the means of transport and one copy of each must be delivered to the Controller at the place of exit. |
| (c) | The provisions of rule 64D.19(b) shall apply mutatis mutandis where the manifest and bill of entry do not accompany the driver or the copies are not delivered to the Controller at the place of exit. |
| 64D.09(4) | Carriage of unsealed goods |
| (a) | Where it is not possible to remove or carry goods which may include heavy or bulky goods, under sealed conditions the Controller may authorise the removal of such goods in unsealed means of transport subject to conditions and procedures prescribed in the Act and that the Controller deems reasonable for the purpose of ensuring compliance with requirements for bonded goods, which may include: |
| (i) | additional security bonds; |
| (ii) | full examination of the goods and recording of the results at the time of examination on the customs and freight manifest, form DA 187, as prepared by the licensed remover of goods in bond; |
| (iii) | means and method of sealing, fastening and securing; |
| (iv) | a precise description of the goods by reference to samples, plans, sketches, photographic or similar means to be attached to the original and one copy of form DA 187; |
| (v) | prescribed entry and exit points, routes and time limits; and |
| (vi) | prescribed proof that the goods concerned were duly entered for customs purposes at the place of destination. |
| (b) | Where such goods are so examined, the original of the road manifest, form DA 187, and a copy of the bill of entry must accompany the driver of the means of transport and one copy of each retained by the licensed remover of goods in bond and by the Controller at the office of commencement for record purposes. |
| 64D.10(5) | Security and bonds for security |
| (a) | Every licensed remover of goods in bond located in the Republic or a registered agent shall, in respect of each consignment of bonded goods, provide security as determined by the Commissioner. |
| (i) | may be in the form of a continuous covering bond; |
| (ii) | may be amended from time to time by the provision of addendums to the bond; and |
| (iii) | shall remain in full force and effect in respect of any bill of entry relating to the goods carried by such remover until the goods are delivered at their destination or otherwise accounted for as required by the provisions of the Act and any rule relating to such bill of entry and the carriage of such goods; and |
| (iv) | may, subject to rule 64D 11, be provided by a consignor. |
| (c) | Rules 120.08 and 120.09 shall mutatis mutandis apply to these provisions. |
| (d) | Whenever any particulars regarding the legal status or address of the remover in bond whose liabilities are secured under the security provided change in any manner whatsoever, such remover shall immediately— |
| (aa) | notify the Commissioner in accordance with rule 60.05(2) of any change in circumstances as contemplated in that rule, or in accordance with rule 60.07(2)(a) of any change in particulars furnished in the application for licensing; |
| (bb) | provide such supporting documents as may be required; and |
| (cc) | comply with such requirements and directions as the Controller may issue in respect of security. |
[Rule 64D.10(5)(d) substituted by section 72 of Notice No. R.473, GG43245, dated 24 April 2020]
| 64D.11(5) | Provision of security by a consignor |
| (a) | A consignor may provide security for any bonded goods transported by any road vehicle. |
| (b) | Any consignor who intends furnishing security in the form of a bond must furnish such bond in accordance with the pro forma bond prescribed in these rules. |
| (c) | The consignor must furnish on his or her own letter-headed paper authorisation signed by him or her or his or her duly authorised representative that the security bond may be utilised as security for the consignment specified in the authorisation which must state— |
| (i) | particulars of the bond including the amount thereof; |
| (ii) | whether the bond is given in the capacity of clearing agent, importer, exporter licensee or other principal; |
| (iii) | a draft copy of the bill of entry; |
| (iv) | a description of the goods; |
| (v) | the duty to be secured; and |
| (vi) | container(s), number(s), seal number(s), number of packages in each container or the number of packages if not containerised goods. |
| 64D.12(6) | Liability for duty |
| (a) | For the purposes of section 64D(6), the provisions of section 18(2) and (3) in the case of goods entered for removal in bond or section 18A(1) and (2) in the case of goods entered for export from a customs and excise warehouse shall mutatis mutandis apply in respect of the liability, and the termination of liability, for duty, of a licensed remover of goods in bond that removes or carries such goods under the circumstances specified in those sections, their rules and the rules for this section. |
| (b) | Unless proof has been obtained in an improper or fraudulent manner, the liability of the licensed remover of goods in bond shall cease— |
| (i) | in the case of goods contemplated of section 18(3)(a), when it is proved that the goods have been received at the destination and duly entered at a place of entry in the Republic or any other country in the common customs area to which they were removed in terms of the removal in bond bill of entry; |
| (ii) | in the case of goods contemplated in section 18(3)(b) or 18A(1) and (2) that are removed in bond or exported, as the case may be, to any country in Africa, outside the common customs area when it is proved that the goods have been received in such country at the customs office of destination; |
| (iii) | in the case of goods exported by means of any ship or aircraft when it is proved that the goods have been loaded in such ship or aircraft; |
| (iv) | in the case of goods carried by rail, when the carrier confirms that the goods were received in the country of destination; and |
| (v) | in the case of goods entered under rebate of duty for delivery to a rebate user, when such user duly acknowledges receipt of such goods. |
| 64D.13(9) | Carriage of spirituous beverages, wines, beer, cigarettes, petrol and distillate fuel and unmarked kerosene |
| (a) | Except that the provisional payment referred to in rule 18A.08(a) is not required in the case of a licensed remover of goods in bond who has given adequate security, the provisions of rule 18A.08 shall apply mutatis mutandis in respect of the removal in bond or carriage for export of any imported or locally produced spirituous beverages, wines, beer, and cigarettes and the consolidation of consignments when such goods are carried by road by a licensed remover of goods in bond to any country in Africa, including any other country in the common customs area. |
| (b) | The provisions of rule 18A.09 shall apply mutatis mutandis when any petrol, distillate fuel or any unmarked kerosene are carried by road by a licensed remover of goods in bond to any country in Africa, including any other country in the common customs area. |
| 64D.14(9) | Controller at office of commencement to be advised in the event of any accident, damaging of any seal, breakdown or other act or omission affecting the security of the goods |
| (a) | The licensed remover of goods in bond must immediately advise the Controller on the customs inspection report, form DA 189, at the office of commencement in the event of the following: |
| (i) | An accident involving the bonded goods resulting in the destruction or damage or diminution of such goods; |
| (ii) | any customs seal affixed to the means of transport of such goods being broken or damaged in any manner whatsoever; |
| (iii) | a breakdown of the means of transport or other unforeseen circumstances necessitating the re-loading of such goods on to another means of transport; |
| (iv) | any other act or omission of whatever nature affecting in any manner the security of such goods. |
| (b) | The form must be completed by a customs officer or an officer of the South African Police Service. |
| 64D.15(9) | Keeping of books, accounts and documents |
(a)
| (i) | For the purposes of section 101 and notwithstanding anything to the contrary in any other rule contained, every licensed remover of goods in bond located in the Republic or a registered agent must— |
| (aa) | keep an up to date list of the means of transport used for carriage of goods to which these rules relate indicating the date of any deletion or addition; |
| (bb) | keep proper books, accounts and documents and any data created by means of a computer, of all transactions relating to the activities in respect of which the licence is issued, for a period of five years calculated from the end of the calendar year in which any such document was created, lodged or required for the purposes of any customs and excise procedure; |
| (cc) | include in such books, accounts and documents any requirements prescribed in any provision of the Act in respect of such activity; and |
| (dd) | produce such books, accounts, documents and data on demand at any reasonable time and render such returns or submit such particulars in connection with the transactions relating to such activity as the Commissioner may require. |
| (ii) | The books, accounts and documents referred to in subparagraph (b)(i)(aa) and (bb) must include in respect of the carriage of each consignment of bonded goods— |
| (aa) | a record of the instructions received from, and a copy of the contract of carriage, with the consignor; |
| (bb) | a logbook containing particulars of the means of transport and a full account of the journey from the time of commencement until delivery of the bonded goods at the destination; and |
| (cc) | copies of the manifest, bill of entry and any other document issued by any customs office or other authority during the transportation of the goods to their destination. |
| (b) | A licence is issued subject to the condition that the licensee or registered agent or at least one of the licensee's or registered agent's employees permanently employed at the premises where or from where the business will be conducted must have sufficient knowledge of customs and excise laws and procedures to ensure that the activities to which the licence or registration relates are conducted efficiently and in compliance with the provisions of such laws and procedures. |
| 64D.16(8) | Cancellation or suspension of licence. |
The provisions of rule 60.09(2) shall apply mutatis mutandis in respect of the cancellation or suspension of a licence issued to a licensed remover of goods in bond.
| 64D.17(8) | Pro forma agreement, advice for issuing of a licence, renewal and refusal of a licence, bond and addendum to bond |
| (a) | The following pro forma documents are specified in, and form part, of this rule: |
| (ii) | advice for issuing of a licence and renewal of a licence; |
| (iii) | advice for refusal of a licence; |
| (v) | addendum to removal bond; |
| (vi) | bond by a consignor in respect of the removal or carriage by road of bonded goods entered for removal in bond or for export; |
| (vii) | addendum furnished by consignor for increasing the amount of the bond in respect of goods entered for removal in bond or for export. |
| (b) | Any expression in any document referred to in paragraph (a) shall, unless the context otherwise indicates, have the meaning assigned thereto in the Act as defined in the rules for section 60 or in these rules. |
Subject to section 3(2)—
| (a) | any power that may be exercised by the Commissioner, except the power to make rules, in accordance with the provisions of the Act including these rules is delegated; and |
| (b) | any duty that shall be performed by the Commissioner in accordance with the provisions of the Act including these rules is assigned, |
in respect of the approval or refusal of an application for a licence or cancellation or suspension of a licence, to the Manager: Commercial Services, Customs and Excise.
