| (a) |
A person applying for a licence or renewal of a licence for a customs and excise manufacturing warehouse or a customs and excise storage warehouse must— |
| (i) |
apply in accordance with rule 60.01A(c)(i) and must comply with all the requirements specified, on form DA 185 and the relevant annexure, in these rules, any relevant section or item of Schedule No. 8 governing such licences and any additional requirements that may be determined by the Commissioner; |
[Rule 54F.04(a)(i) substituted by section 24 of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]
| (ii) |
submit with the application the completed agreement in accordance with the pro forma agreement specified in these rules; |
(iii)
| (aa) |
before a licence is issued furnish the security the Commissioner may require; |
| (bb) |
if security is furnished in the form of a bond, such bond— |
| (A) |
is subject to the provisions of rules 120.08 and 120.09; |
| (B) |
must be in the form determined by the Commissioner; |
| (iv) |
the pro forma agreement is specified in terms of and shall form part of this rule. |
| (b) |
An expression in the pro forma agreement shall, unless the context otherwise indicates, have the meaning assigned thereto in the Act or in the rules for section 60 or these rules. |
| (c) |
[Rule 54F.04(c) deleted by section 33(c) of Notice No. R.473, GG43245, dated 24 April 2020] |
Stamp Duties Act, 1968 (Act 77 of 1968)
