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

Chapter VIII : Registration, Licensing and Accredited Clients

64D. Licensing of remover of goods in bond

 

(1) No person, except if exempted by rule, shall remove any goods in bond in terms of section 18(1)(a) or for export in terms of section 18A, or any other goods that may be specified by rule unless licensed as a remover of goods in bond in terms of subsection (3).

 

(2)        

(a) The expression "remover in bond" in this Act shall, unless the context otherwise indicates, include any person that removes any goods contemplated in subsection (1).
(b) Any remover in bond exempted from licensing by rule shall, in addition to any provisions of this Act governing the removal or carriage of goods in bond generally, comply with such other relevant requirements as may be prescribed in this section and its rules.

 

(3)
(a) Application for such licence shall be made on the form prescribed by the Commissioner by rule and the applicant shall comply with all the requirements specified therein and with any additional requirement that may be prescribed in any other rule and as may be determined by the Commissioner in each case.
(b) The Commissioner may subject to such conditions as he may prescribe by rule and such obligations as he may in each case impose licence any person applying therefore as a remover of goods in bond.

 

(3A)

(a) The Commissioner may, subject to such conditions as he may prescribe by rule and impose in each case, allow a licensed remover of goods in bond to subcontract the removal or carriage of goods to which this section relates to another licensed remover of goods in bond.
(b) When a licensed remover of goods so subcontracts, both such licensed removers shall be jointly and severally liable for the fulfilment of all obligations under this Act as contemplated in subsection (6).

 

(4)        

(a) The Commissioner may by rule prescribe technical specifications and other requirements in respect of any vehicle, container or other transport equipment used in the removal or carriage of any goods in bond.
(b) The Commissioner may, after the date this section comes into operation, determine a date by rule from which no person shall remove any goods in bond under this Act in any vehicle container or other transport equipment that is not approved by the Commissioner as complying with the specifications and other requirements prescribed in such rule.
(c) Any vehicle container or other transport equipment used for the removal of goods in bond under this section shall be marked as prescribed by rule.

 

(5)

(a) Before any person is licensed as a remover of goods in bond such person shall furnish such security and enter into such agreement as the Commissioner may require.
(b) The Commissioner may at any time require that the form, nature or amount of such security shall be altered or renewed in such manner as he may determine.
(c) Notwithstanding the provisions of paragraph (a), the Commissioner may, subject to such conditions as he may prescribe by rule and impose in each case, accept such security from any other person in respect of any goods removed or carried by such remover.

 

(6)        

(a) In addition to any liability incurred under this Act a licensed remover of goods in bond shall be liable for the fulfilment of all obligations imposed under this Act on any other person in respect of any goods removed or carried by such remover including the payment of duties and charges and to any penalties or amounts demanded under section 88(2)(a).
(b) The liability of such remover shall in no way affect the liability incurred under this Act in respect of such goods by the master, pilot, container operator, importer, exporter, manufacturer, licensee or any other principal or any agent referred to in section 99.

 

(7) No security provided by a licensed remover of goods in bond shall be utilized or accepted as security for the fulfilment of any obligation in terms of this Act by any other such remover of goods in bond.

 

(8)        

(a) The Commissioner may—
(i) refuse any application for a new licence or any application for a renewal of a licence by a remover of goods in bond; or
(ii) suspend or cancel such licence.
(b) The provisions of section 60(2) shall apply mutatis mutandis for the purposes of paragraph (a).

 

(9) The Commissioner may make rules—
(a) to delegate or assign, subject to section 3(2), any of the powers that may be exercised or assign any of the duties that shall be performed by the Commissioner in accordance with the provisions of this Act to any officer or any other person;
(b) to prescribe forms and procedures or any condition to be complied with by any remover for the purpose of regulating the removal of goods in bond;
(c) in respect of all matters which are required or permitted in terms of this section to be prescribed by rule;
(d) in respect of any other matter which the Commissioner may consider reasonably necessary and useful for the purposes of administering the provisions of this section.