Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter VIII : Registration, Licensing and Accredited ClientsRules for Section 64DA of the ActApplication for extension of transportation period |
64DA.05
(a) | A licenced marine remover requiring an extension of the transport period referred to in rule 64DA.04(f) must, before expiry of the seven day period, submit an application reflecting the information listed in paragraphs (b), (c) and (d), on its official letterhead or that of its duly authorised representative to the e-mail address indicated on the SARS website for receipt of such applications. |
(b) | The following information must be provided in relation to the licensed marine remover or duly authorised representative: |
(i) | The name and customs and excise client number of the licensed marine remover; |
(ii) | if the notification is submitted by an authorised representative, the name of the representative, and— |
(aa) | if the representative is a natural person, such person’s— |
(A) | SARS tax reference number or, if such person does not have a SARS tax reference number, the number and type of such person’s identification document; and |
(B) | contact details and any physical and postal addresses in the Republic; or |
(bb) | if the representative is a juristic entity— |
(A) | its SARS tax reference number or, if it does not have a SARS tax reference number, its registration number or the number of its founding document, indicating whether the entity is incorporated, registered or recognised in terms of the laws of the Republic or another country and, if another country, the name of that country; |
(B) | its contact details and any physical and postal addresses in the Republic; and |
(C) | the name and contact details of a contact person; |
(c) | Full details relating to the relevant vessel operated by the licensed marine remover and the goods on board must be set out, namely— |
(i) | the name of the vessel; |
(ii) | the name of the master of the vessel; |
(iii) | a precise description of the goods on board, including details of the tanks, the relevant volumes of the different types of bonded fuel goods in such tanks and whether the goods are duty suspended or duty paid; |
(iv) | the destination of the vessel; and |
(v) | the customs and excise client number of the relevant bonded fuel goods special storage warehouse to which the licensed marine remover is contracted and on behalf of which the movement was undertaken. |
(d) | The reasons why an extension of the transportation period is required and the period of extension required must be set out. |
(e) | The application must be supported by all relevant documents to substantiate information provided in the application, which must be submitted on request. |
(f) | The licensed marine remover or authorised representative must give any additional information that the Commissioner may reasonably subsequently require. |
(g) | A person who submitted a notification in accordance with this rule is entitled to receive a receipt notification. |