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

Customs and Excise Rules

Chapter VIII : Registration, Licensing and Accredited Clients

Rules for Section 64F of the Act

Licensing of distributors of fuel obtained from the licensee of a customs and excise manufacturing warehouse

Definitions and application of other provisions
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64F.01
(a)For the purposes of these rules, the application of relevant rules for section 19A, the agreement and any form to which these rules relate, unless the context otherwise indicates—

 

"any other country in the common customs area" means the Republic of Botswana, the Kingdom of Lesotho, the Republic of Namibia or the Kingdom of Swaziland; (referred to in the rules for section 19A as a "BLNS country");

 

"customs and excise laws and procedures" shall have the meaning assigned thereto in rule 59A.01(a);

 

"fuel" means fuel as defined in section 64F and includes "fuel levy goods" contemplated in rule 19A.01(c);

 

"goods" includes fuel;

 

"manufacturing warehouse" means a licensed customs and excise manufacturing warehouse;

 

"refund" means a refund of excise duty, fuel levy or Road Accident Fund levy as provided for in items 623.11, 671.09 and 671.11 of Schedule No. 6;

 

"the Act" includes any provision of "this Act" as defined in the Customs and Excise Act, 1964 (Act No. 91 of 1964).

 

(b)Except as otherwise provided in section 64F and these rules the provisions of—
(i)the rules for section 19A;
(ii)sections 64D and 64E and the rules therefore including the definitions in such rules;
(iii)the rules for section 59A, where applicable, section 60 and the rules therefor including the definitions in such rules;
(iv)the rules numbered 120A, where applicable, shall apply, mutatis mutandis to the licensing of, and any activity of, or in connection with, a licensed distributor.