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 21 of the Act

Rule 21.05A

Part 1: General

Licensing of bonded fuel goods special storage warehouses
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21.05A.02

(a) No person may operate a bonded fuel goods special storage warehouse unless such warehouse is licensed in accordance with paragraph (b).
(b) Any person who intends operating a bonded fuel goods special storage warehouse must—
(i) apply for a licence in accordance with rule 60.01A(c)(i) and comply with all the requirements specified on the electronic application or form DA 185 and the relevant annexure; and
(ii) before a licence is issued, furnish such security the Commissioner may require in the form of a bond subject to the provisions of rules 120.08 and 120.09.
(c) The provisions of section 60(2) and the rules under that section apply with the necessary changes to any refusal of an application for a licence or the renewal, cancellation or suspension of the licence issued in respect of a bonded fuel goods special storage warehouse.