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

Customs and Excise Rules

Chapter V : Clearance and Origin of Goods: Liability for and payment of duties

Rules for Section 47 of the Act

Registration and register of operators

 

47B.03 Every operator shall—
(a) if such operator is liable or not liable to be registered or gives notice of cancellation of registration or change of registered particulars complete form APT 102 (operator's application for registration / cancellation or changing of registered particulars);
(b) if the operator is required to appoint an agent as contemplated in section 47B(5)(a), submit—
(i) a completed form APT 101 (agent's application for registration / cancellation or changing of registered particulars) if not submitted separately by the agent;
(ii) if required by the Commissioner—
(aa) the agent's letter of appointment; and
(bb) a copy of the agreement between the operator and agent.
(c) if the operator who is liable to be registered ceases to be so liable as contemplated in section 47B(4)(c), and applies for cancellation of the registration—
(i) state fully the reasons for cancellation;
(ii) produce proof that the operation of chargeable aircraft has ceased or any chargeable aircraft will not be used for the carriage of chargeable passengers as the case may be; and
(iii) pay any tax due or certify that no chargeable passengers were carried between the period of the last return and payment of any tax due and the application for cancellation

(d)

(i) When registration is approved by the Commissioner, the operator will be issued with a numbered registration certificate.
(ii) The certificate number shall be quoted in all correspondence with or any document required to be completed by SARS.

[Rule 47B.03(d)(ii) substituted by section 2 of Notice No. R. 3871, GG49304, dated 15 September 2023]