Acts Online
GT Shield

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

Hours of attendance

 

21A.06
(a) The hours of attendance of–
(i) officers at the SEZ SARS office, shall be the hours of attendance prescribed for the Controller's office or if any service is required at any time by the SEZ operator, a CCA enterprise or a customs or excise registrant or licensee in the SEZ outside the CCA, by arrangement with the Controller;

[Rule 21A.06 substituted 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.]

(ii) security personnel at the entrance or exit, shall be 24 hours daily;
(iii) the SEZ operator performing functions contemplated in rule 21A.07(b)(i), from 00:00 to 24:00 daily or during the times determined by the SEZ operator.

[Rule 21A.06(iii) substituted 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]

(b) Persons, goods and vehicles may enter or exit the CCA only if the SEZ operator is in attendance as contemplated in paragraph (a)(iii).

[Rule 21A.06(b) substituted 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.]

 

 


500 - Internal Server Error
500 - Internal Server Error

We're sorry, but something went wrong displaying that page. While we work on fixing this, you can return to the home page.

Alternatively, email [email protected] for assistance.