21.05.02
| (a) |
No person, except a person contemplated in paragraph (c)(i), may sell goods free of duty to persons entitled to diplomatic immunities or privileges under the Diplomatic Immunities and Privileges Act, unless the premises where such goods are sold are licensed as a special shop for diplomats in terms of rule 21.05.03. |
[Rule 21.05.02(a) substituted by section (a) of Notice No. R. 2188, GG46589, dated 24 June 2022]
| (b) |
No person referred to in rule 21.05.12(a) may continue to sell goods free of duty to persons entitled to diplomatic immunities or privileges under the Diplomatic Immunities and Privileges Act if— |
| (i) |
such person did not update licensing information within the timeframe contemplated in that rule; or |
| (ii) |
such person’s licence is cancelled or suspended following such updating. |
| (i) |
The following persons may, despite paragraph (a), sell new motor vehicles free of duty to persons entitled to diplomatic immunities or privileges under the Diplomatic Immunities and Privileges Act: |
| (aa) |
The importer of a new motor vehicle entered for storage in a customs and excise storage warehouse, in terms of rebate item 406.02, 406.03, 406.04, 406.05 or 406.07; |
| (bb) |
the licensee of a customs and excise storage warehouse, in terms of rebate item 406.02, 406.03, 406.04, 406.05 or 406.07; or |
| (cc) |
the licensee of a customs and excise manufacturing warehouse, in terms of rebate item 631.00. |
| (ii) |
The provisions of rules 21.05.09 and 21.05.11 apply with any necessary changes as the context may require, to the sale of motor vehicles as contemplated in subparagraph (i). |
[Rule 21.05.02(c) inserted by section (b) of Notice No. R. 2188, GG46589, dated 24 June 2022]
Statistics Act, 1999
