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

Customs and Excise Rules

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

Rules for Section 21A of the Act

Transitional provisions

 

21A.14

(a) The amendments to the rules must come into operation on the date the Special Economic Zones Act, 2014 (Act No. 16 of 2014) and the regulations made under that Act come into operation and if not on the same date, whichever date occurs last.
(b) Subject to compliance with section 39 of the Special Economic Zones Act, 2014, by the operator and the CCA enterprise, as applicable, the amendments to these rules must not be regarded as affecting the existence or continued existence of—
(i) the registration of the operator and the designation of a CCA in terms of rule 21A.04;
(ii) any registration or licensing of a CCA enterprise contemplated in rule 21A.08; or
(iii) any process, procedure or other measure implemented for the administration of a CCA.
(c) These rules and any registration, licence and any process or other measure or procedure referred to in paragraph (b) must be regarded from the date these rules come into operation as being effective in respect of a CCA designated in an SEZ.

 

[Rule 21A.14 inserted by Notice R.225 dated 20 March 2015 - These rules will come into effect on the date the regulations to be published in terms of the Special Economic Zones Act, 2014 (Act No. 16 of 2014) come into effect.]