Tax Administration Act, 2011
R 385
Firearms Control Act, 2000 (Act No. 60 of 2000)RegulationsFirearms Control Fees Amendment Regulations, 2020Chapter 12 : General provisions104. Destruction of firearms |
| (1) | Where the State has decided or is obliged to destroy a firearm or ammunition under the Act, the following procedure is applicable— |
| (a) | every firearm that does not bear the manufacturer’s serial number or additional identification mark that is reflected on the firearm, should be marked forthwith in accordance with section 23(4) of the Act, and those particulars must be registered with the Office of the Central Firearms Register; |
| (b) | the Office of the Central Firearms Register must be informed that the relevant firearm is to be destroyed, accompanied by the particulars regarding the make, type, calibre of the firearm, as well as, every manufacturer’s serial number or additional identification mark that is reflected on the firearm; |
| (c) | an audit is to be carried out by a Designated Firearms Officer designated for that purpose by the Registrar before the destruction of the firearm and ammunition to verify the particulars recorded on the list to be supplied to the Registrar in terms of subparagraph (e); |
| (d) | a firearm and ammunition may only be destroyed in the presence of a Designated Firearms Officer; and |
| (e) | a list of firearms and ammunition destroyed with the particulars of such firearms contemplated in subparagraph (b), must be supplied by the Designated Firearms Officer contemplated in subparagraph (c) or (d) to the Registrar within 14 days after the destruction has been completed. |
| (2) | Where a person lawfully possesses a firearm and who is the owner of the relevant firearm wishes to destroy the firearm, he or she may surrender the firearm to the relevant Designated Firearms Officer in terms of regulation 94. |
| (3) | In all other instances of the destruction of a firearm, such destruction shall be reported under section 120(11) of the Act, to the police station nearest to the place where the destruction occurred within 24 hours after becoming aware thereof, by the persons referred to in that section. |
| (4) | Firearms must only be destroyed under this regulation by melting, pressing or in another manner determined by the Registrar, so that the original intent, design and purpose of the firearm or any part thereof is permanently and irrevocably destroyed. |
| (5) | No person including the State may destroy a firearm without the prior written permission of the Registrar. The Registrar shall only consent to the destruction of a firearm with due regard and compliance with the provisions of the National Heritage Resources Act, 1999 (Act No. 25 of 1999) as imposed by the South African Heritage Resources Authority or their nominated agents. |
