Older Persons Act, 2006
R 385
Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter VIII : Registration, Licensing and Accredited ClientsRules for Section 64F of the ActLicensing of distributors of fuel obtained from the licensee of a customs and excise manufacturing warehouseDefinitions and application of other provisions |
| 64F.01 |
| (a) | For the purposes of these rules, the application of relevant rules for section 19A, the agreement and any form to which these rules relate, unless the context otherwise indicates— |
"any other country in the common customs area" means the Republic of Botswana, the Kingdom of Lesotho, the Republic of Namibia or the Kingdom of Swaziland; (referred to in the rules for section 19A as a "BLNS country");
"customs and excise laws and procedures" shall have the meaning assigned thereto in rule 59A.01(a);
"fuel" means fuel as defined in section 64F and includes "fuel levy goods" contemplated in rule 19A.01(c);
"goods" includes fuel;
"manufacturing warehouse" means a licensed customs and excise manufacturing warehouse;
"refund" means a refund of excise duty, fuel levy or Road Accident Fund levy as provided for in items 623.11, 671.09 and 671.11 of Schedule No. 6;
"the Act" includes any provision of "this Act" as defined in the Customs and Excise Act, 1964 (Act No. 91 of 1964).
| (b) | Except as otherwise provided in section 64F and these rules the provisions of— |
| (i) | the rules for section 19A; |
| (ii) | sections 64D and 64E and the rules therefore including the definitions in such rules; |
| (iii) | the rules for section 59A, where applicable, section 60 and the rules therefor including the definitions in such rules; |
| (iv) | the rules numbered 120A, where applicable, shall apply, mutatis mutandis to the licensing of, and any activity of, or in connection with, a licensed distributor. |
