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 ActLicensing of marine removers |
64DA.02
| (a) | The following movements of bonded fuel goods on sea must be performed by a licensed marine remover: |
| (i) | A movement from a foreign-going vessel to a sea-based bonded fuel goods special storage warehouse for warehousing in such warehouse, or from such warehouse to a foreign-going vessel for export on such vessel; and |
| (ii) | a movement from a foreign-going vessel to a land-based bonded fuel goods special storage warehouse for warehousing in such warehouse, or from such warehouse to a foreign-going vessel for export on such vessel, to another sea-based bonded fuel goods special storage warehouse for re-warehousing, or to a coasting vessel for use by such vessel. |
| (b) | Paragraph (a) does not apply where the transfer occurs— |
| (i) | by fuel hose directly between a foreign-going vessel and a sea-based bonded fuel goods special storage warehouse, or from such warehouse to a foreign-going vessel or to another sea-based fuel goods special storage warehouse for re-warehousing; or |
| (ii) | by pipeline from a foreign-going vessel to a land-based bonded fuel goods special storage warehouse, or from such warehouse to a foreign-going vessel. |
| (c) | Any person who intends to operate a vessel for purposes of a movement of bonded fuel goods as contemplated in paragraph (a), must— |
| (i) | apply for a licence in accordance with rule 60.01A(c)(iii)(bb); and |
| (ii) | comply with all the requirements specified on form DA 185 and the relevant annexure, indicating whether the application is in relation to— |
| (aa) | a licensed marine remover of bonded fuel goods removing duty suspended bonded fuel goods to or from a bonded fuel goods special storage warehouse; or |
| (bb) | a licensed marine remover of bonded fuel goods removing duty paid bonded fuel goods from a land-based bonded fuel goods special storage warehouse to a coasting vessel for use by such vessel, or to a foreign-going vessel for removal to a BELN country. |
| (d) | An applicant must, before a licence is issued, furnish any security the Commissioner may require, and if security is furnished in the form of a bond, such bond— |
| (i) | is subject to the provisions of rules 120.08 and 120.09; and |
| (ii) | must be in the form determined by the Commissioner. |
| (e) | 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 marine remover of bonded fuel goods. |