Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter IV : Customs and Excise Warehouses: Storage and Manufacture of Goods in Customs and Excise Warehouses

Rules for Section 19A of the Act

Special provision in respect of customs and excise warehouses in which excisable or fuel levy goods are manufactured or stored

Rules regarding the manufacture, payment of duty and controlled movement of beer, tobacco products, spirits and fuel levy goods

General rules

Applications for and refusal, suspension or cancellation of a licence

Purchase

19A.02

(a)	A person applying for a licence or renewal of a licence for a customs and excise manufacturing warehouse or a customs and excise special storage warehouse must—

(i)

apply in accordance with rule 60.01A(c)(i) and must comply with all the requirements specified on the electronic application or form DA 185 and the relevant annexure, as the case may be, in these rules, any relevant section or item of Schedule No. 8 governing such licences, any requirement specified in Schedule No. 6 and any additional requirements that may be determined by the Commissioner;

[Rule 19A.02(a)(i) substituted by section 1 of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]

(ii)	submit with the application the completed agreement in accordance with the pro forma agreement specified in these rules;

(iii)

before a licence is issued furnish the security the Commissioner may require.

(b)

(i)	An expression in the pro forma agreement shall, unless the context otherwise indicates, have the meaning assigned thereto in the Act or in the rules for section 60 or these rules.

(ii)	[Rule 19A.02(b)(ii) deleted by section 4(b) of Notice No. R.473, GG43245, dated 24 April 2020]

(c)	[Rule 19A.02(c) deleted by section 4(c) of Notice No. R.473, GG43245, dated 24 April 2020]