Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter IV : Customs and Excise Warehouses: Storage and Goods in Customs and Excise WarehousesRules for Section 21 of the ActRule 21.05APart 1: GeneralProcedure to be followed to obtain permissions from Commissioner contemplated in rule 21.05A.10 or 21.05A.12 |
21.05A.04
| (a) | For purposes of obtaining a permission contemplated in rule 21.05A.10(a) or 21.05A.12(a), the relevant licensee must submit a request for permission 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 requests. |
| (b) | A request referred to in paragraph (a) must reflect the following information in relation to the person requesting permission or the duly authorised representative of such person: |
| (i) | The name and customs and excise client number of the person requesting permission; |
| (ii) | if the request is submitted by a clearing agent on behalf of the licensee, the name and customs and excise client number of the clearing agent; or |
| (iii) | if the request is submitted by another authorised representative, the name of the representative, and— |
| (aa) | if the other 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 other 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) | The following information in relation to the request must be reflected: |
| (i) | The customs and excise client number of the warehouse if not provided under paragraph (b)(i); |
| (ii) | the relevant provision in terms of which permission is requested; |
| (iii) | full details relating to the grounds to be considered for purposes of the request; |
| (iv) | full details relating to the level of urgency of the request; and |
| (v) | any other information relevant to the request requested by the Commissioner. |
| (d) | A request must be supported by all relevant documents to substantiate information provided in the request, which must be submitted upon request. |
| (e) | A person who submitted a request in accordance with this rule is entitled to receive a receipt notification. |
| (f) | A request must be submitted no less than 5 working days prior to the date when the permission is required to be in place: Provided that in the case of circumstances contemplated in rule 21.05A.12(b) which constitute an emergency, a request may be submitted when the emergency situation arises. |