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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 21 of the Act

Rule 21.03

Licensing of a special customs and excise export storage warehouse

 

21.03.08 Any person or any licensee of any special customs and excise storage warehouse who intends operating an export storage warehouse must apply for a licence in accordance with rule 60.01A(c)(i).

 

[Rule 21.03.08 substituted by section 2 of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]