| 60.00 |
The number reflected in brackets after the rule number refers to the subsection to which the rule relates. |
| (a) |
For the purposes of the rules under section 60 and any form to which such rules relate, unless the context otherwise indicates— |
"annexure", in relation to an application, means, depending on the circumstances—
| (a) |
any annexure to form DA 185; or |
| (b) |
any screen or page of an electronic application which is the equivalent of any annexure referred to in paragraph (a); |
"applicant" means a person that intends to or has submitted an application, but excludes a person submitting an application on behalf of another person;
"application" means an application for licensing contemplated in section 60;
"authorised officer", in relation to a juristic person, means a director, employee or other official of the juristic person—
| (a) |
who is the public officer of the juristic person within the meaning of the Tax Administration Act; or |
| (b) |
if the juristic person does not have a public officer, any director, employee or other official of the juristic person authorised in writing to act on its behalf to give effect to any of the juristic person’s rights and obligations in terms of this Act; |
"branch front end capturing" or "BFE capturing", in relation to an application, means the electronic capturing by an officer at a Customs and Excise Office as indicated on the SARS website, of information provided by the applicant as may be required for the application on the internal SARS electronic system used for purposes of processing applications;
"customs and excise laws and procedures" includes—
| (a) |
any provision contemplated in the definition of "this Act" in the Customs and Excise Act, 1964 (Act 91 of 1964); |
| (b) |
any condition or obligation imposed, any process or procedure instituted or any manual or other directive issued, by the Commissioner or a Controller for the purpose of administering any activity regulated by the Act; and |
| (c) |
any provision of any other law prohibiting or restricting or otherwise controlling the manufacture, use, importation, exportation, transit carriage, removal or other movement of goods administered under any provision of the Act; |
"customs and excise relationship" means a business relationship which involves an activity regulated by this Act which a licensee has with another person that is a registered person or licensee;
"day"
[Definition deleted by section 7(a) of Notice No. R.938, GG43661, dated 28 August 2020]
"eFiling" means a SARS software application available on the SARS website which enables SARS and registered electronic users to generate and deliver electronic filing transactions;
"electronic application" means—
| (a) |
an eFiling application or an application via another electronic communicative system administered by SARS, as may be applicable; or |
| (b) |
an application via the internal SARS electronic system used for purposes of BFE capturing; |
"licensee" means any person licensed under any provision of the Act;
"located in the Republic", in relation to—
| (a) |
a natural person, means that such person is ordinarily resident in the Republic at a specific physical address in the Republic; and |
| (b) |
a juristic person, means that such person— |
| (i) |
is incorporated, registered or recognised in terms of the laws of the Republic or of another country; and |
| (ii) |
has a place of business at a specific physical address in the Republic; |
"person" includes—
| (a) |
any natural person or any insolvent or deceased estate; |
| (b) |
any juristic person incorporated in the Republic or a juristic person not incorporated in the Republic, or any other association of persons whether or not formed in the Republic; |
"registered agent" has the meaning assigned to it in rule 59A.01(a);
[Definition substituted by section 7(b) of Notice No. R.938, GG43661, dated 28 August 2020]
"the Act" includes any provision of this Act as defined in the Customs and Excise Act, 1964 (Act No. 91 of 1964); and
[Definition substituted by section 7(c) of Notice No. R.938, GG43661, dated 28 August 2020]
"working day"
means any day other than a Saturday, Sunday or a public holiday.
[Definition inserted by section 7(d) of Notice No. R.938, GG43661, dated 28 August 2020]
| (b) |
For purposes of rule 60.04(2) and rule 60.05(2) an applicant’s or licensee’s tax matters must be considered to be in order if that applicant or licensee has no outstanding— |
| (i) |
taxes, interest, penalties or other amounts due and payable to SARS for which he or she is liable in terms of this Act or any other tax law; or |
| (ii) |
tax returns or other documents that must be submitted for tax purposes to SARS in terms of this Act or any other tax law. |
[Rule 60.01(1) substituted by section 49 of Notice No. R.473, GG43245, dated 24 April 2020].
| 60.01A |
Submission of applications for licensing and updating of licensing details |
| (a) |
Applications for licensing must be submitted in respect of— |
| (i) |
certain categories of premises regulated in terms of the Act, including— |
| (aa) |
customs and excise storage warehouses, customs and excise manufacturing warehouses, special customs and excise storage warehouses and special customs and excise manufacturing warehouses; |
| (ii) |
activities regulated in terms of the Act, including— |
| (aa) |
acting as a clearing agent; |
| (bb) |
searching wreck or searching for wreck; |
| (cc) |
operating as a remover in bond; |
| (dd) |
operating as an agricultural distiller; |
| (ee) |
owning, possessing or keeping a still; |
| (ff) |
manufacturing or importing stills for sale or repairing stillsfor reward; and |
| (gg) |
distributing fuels obtained from the licensee of a customs and excise manufacturing warehouse; and |
| (iii) |
any premises or activity for which licensing may be required in terms of the Act, Schedules or the rules. |
| (b) |
Application for licensing must, subject to paragraph (c), be made— |
| (aa) |
eFiling or another electronic communicative system administered by SARS, as may be applicable; or |
| (bb) |
BFE capturing by visiting a Customs and Excise Office where this service is available, as indicated on the SARS website; or |
| (ii) |
in paper format on the prescribed form DA 185 and the relevant annexure as published on the SARS website, submitted at any Customs and Excise Office, except where provided otherwise in the Act or these Rules for a specific application. |
| (c) |
Applications in respect of— |
| (i) |
all premises referred to in paragraph (a)(i)(aa) must be submitted electronically or in paper format as contemplated in paragraph (b), except for applications in respect of customs and excise warehouses for the following purposes, which must be submitted in paper format as contemplated in paragraph (b)(ii): |
| (aa) |
For the manufacturing of— |
| (A) |
wine, vermouth or other fermented beverages, traditional African beer, malt beer or spirits; |
| (C) |
petroleum products or commercial biodiesel; |
| (E) |
plastic carrier and flat bags; |
| (F) |
electric filament lamps; and |
| (bb) |
for the generation of— |
| (B) |
emissions liable to carbon tax; |
| (A) |
dutiable locally manufactured goods for export; |
| (B) |
petroleum products for removal to BLNS countries or for export; and |
| (C) |
petroleum products for marking and jet fuel; and |
| (dd) |
for purposes of ad valorem excise duty specified in Section B of Part 2 of Schedule No. 1; |
| (ee) |
for purposes of operating a special shop for diplomats as contemplated in rule 21.05.01. |
[Rule 60.01A(c)(i)(ee) inserted by section 2(1) of Notice No. R. 525, GG44705, dated 14 June 2021 - comes into effect on date of publication (section 2(2))]
| (ii) |
premises referred to in paragraphs (a)(i)(bb) and (cc) must be submitted electronically or in paper format as contemplated in paragraph (b); and |
[Rule 60.01A(c)(ii) substituted by section 2 of Notice No. R.572, GG44798 dated 2 July 2021 - effective 25 June 2021]
| (iii) |
activities referred to in— |
| (aa) |
paragraphs (a)(ii)(aa) to (cc) must be submitted electronically or in paper format as contemplated in paragraph (b); and |
| (bb) |
paragraphs (a)(ii)(dd) to (gg) must be submitted in paper format as contemplated in paragraph (b)(ii). |
[Rule 60.01A(c) substituted by section 37 of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]
| (d) |
The applicant must comply with all the requirements specified in form DA 185 or the electronic application and the relevant annexure, as the case may be, these rules, any relevant provision referred to in rule 60.02(1), the Notes to the item in Schedule No. 8 in which the licence is prescribed, and any other rule. |
| (e) |
No part of any licence fee that may be payable is refundable on cancellation or withdrawal of a licence. |
| (f) |
No supporting document that must in terms of a requirement referred to in subparagraph (d) be submitted to the Commissioner in support of an application, needs to be submitted if the document is already in the possession of the Commissioner, unless the information has subsequently changed or the Commissioner specifically requests that the document must be submitted. |
| (g) |
A supporting document submitted electronically in accordance with rule 60.01A(b)(i) may for purposes of the rules under section 60 be regarded to be the original of the relevant document required unless the Commissioner determines otherwise. |
| (h) |
A separate licence is, unless otherwise specified, required for each type of premises or activity in respect of which a licence is required under any provision of the Act, any relevant item of Schedule No. 8 or the rules. |
[Rule 60.01A substituted by section 49 of Notice No. R.473, GG43245, dated 24 April 2020].
| 60.02(1) |
Provisions of the Act relating to licensing, and furnishing of security |
[Rule 60.02(1) heading substituted by section 50(a) of Notice No. R.473, GG43245, dated 24 April 2020].
| (a) |
The provisions in these rules apply generally to applicants for a licence and any licence issued under any provision of the Act. |
| (b) |
Specific requirements in respect of certain applications in respect of premises or activities are prescribed in the item of Schedule No. 8 in which such licence is specified, in form DA 185 or the electronic application and its annexures, as the case may be, or in the following sections and the relevant rules under sections: |
| (i) |
Sections 19, 19A, 21, 27, 35, 36A, 54E, 54F, 54J, 61, and 64 in respect of customs and excise storage or manufacturing warehouses and special customs and excise storage or manufacturing warehouses licensed for various purposes; |
| (iii) |
section 62 in respect of agricultural distillers; |
| (iv) |
section 63 in respect of owning, possessing or keeping of stills; |
| (vii) |
section 64C in respect of searchers of or for wreck; |
| (viii) |
section 64D in respect of removers of goods in bond; |
| (ix) |
section 64F in respect of distributors of fuels obtained from the licensee of a customs and excise manufacturing warehouses; and |
[Rule 60.02(1)(b) substituted by section 50(b) of Notice No. R.473, GG43245, dated 24 April 2020].
| (c) |
Any licence is issued subject to the relevant provisions of the Act, and the Notes to the item in Schedule No. 8 in which the licence is prescribed, these rules and any conditions which may be specified in such licence. |
(d)
(i) Before any licence is issued, the applicant shall furnish such security as the Commissioner may require.
(ii) The Commissioner, may at any time require that the form, nature or amount of such security shall be altered or renewed.
(iii) Any security furnished in the form of a surety bond must be in the form prescribed and shall be subject to the provisions of rules 120.08 and 120.09.
| 60.03(2) |
Persons that may apply for licensing |
[Rule 60.03(2) heading inserted by section 51(a) of Notice No. R.473, GG43245, dated 24 April 2020].
| (a) |
Subject to the provisions of the Act in which any requirement regarding licensing is specified, a person may apply for a licence if such person is— |
| (i) |
a natural person who is— |
| (aa) |
a citizen or a permanent resident of the Republic or has a place of business at a specific physical address in the Republic, except in the case of a remover in bond not located in the Republic or a person searching for wreck or searching wreck who is required to license; and |
| (bb) |
at least 18 years old unless emancipated by court order; |
| (ii) |
a juristic person, located in the Republic except in the case of a remover in bond or a person searching for wreck or searching wreck not located in the Republic that is required to license, submitting through— |
[Words preceding Rule 60.03(2)(a)(ii)(aa) substituted by section 38(a) of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]
| (aa) |
if the entity is a company or co-operative, a duly authorised director or manager or the authorised officer of the company or cooperative; |
| (bb) |
if the entity is a close corporation or partnership, a duly authorised member of or partner in or a manager or the authorised officer of the close corporation or partnership; |
| (cc) |
if the entity is an association, club or other body of persons, the chairperson, manager or the authorised officer of that association, club or other body of persons; |
| (dd) |
if the entity is a trust or trust fund, the administrator, trustee or the authorised officer of the trust or trust fund; |
| (ee) |
if the entity is an entity referred to in items (aa) to (dd) in liquidation or under judicial management, the liquidator or judicial manager of the entity or, if the liquidator or judicial manager is a company or firm, a duly authorised senior official of the company or firm; |
| (ff) |
if the entity is the estate of a deceased or insolvent person, the executor or administrator of the estate or, if the executor or administrator is a company or firm, a duly authorised senior official of the company or firm; or |
| (gg) |
if the entity is an organ of state, an official of that organ of state in an executive position. |
[Rule 60.03(2)(a) substituted by section 51(b) of Notice No. R.473, GG43245, dated 24 April 2020].
| (b) |
A clearing agent or registered agent may not apply on behalf of any other person, but may submit an application on behalf an applicant. |
[Rule 60.03(2)(b) substituted by section 38(b) of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]
| 60.04(2) |
Information regarding contraventions and other matters to be furnished on application |
| (a) |
For purposes of section 60(2) an applicant must indicate on form DA 185, or on the electronic application, as the case may be, whether— |
| (i) |
a person contemplated in section 60(2)(a)(ii) during the preceding five years— |
| (aa) |
has contravened or failed to comply with the provisions of the Act; |
| (bb) |
has failed to comply with any condition, obligation or other requirement imposed by the Commissioner; |
| (cc) |
has been convicted of any offence under the Act; |
| (dd) |
has been convicted of any offence involving fraud or dishonesty; or |
| (ee) |
has been insolvent or liquidated, as the case may be; and |
| (ii) |
the applicant’s tax matters are in order. |
| (b) |
If the answer is "yes" in respect of any provision of paragraph (a)(i), or "no" in respect of paragraph (a)(ii), full details must be furnished with the application. |
| (c) |
Any applicant may, where it is contended in respect of paragraph (a)(i)(aa) or (bb), that the contravention, failure or non-compliance was inadvertent, without fraudulent intent or gross negligence, include a submission to this effect with form DA 185 or the electronic application, as the case may be. |
| (d) |
For purposes of section 60(2)(a)(i)(aa) it is a requirement that the applicant’s tax matters must be in order. |
[Rule 60.04(2) substituted by section 52 of Notice No. R.473, GG43245, dated 24 April 2020].
| 60.05(2) |
Information regarding contraventions and other matters to be furnished after submitting the application or after licensing |
| (a) |
Where an applicant or licensee, as the case may be, after submitting an application to license or to renew a licence, or after licensing becomes aware that— |
| (i) |
that applicant or licensee or an employee of the applicant or licensee as contemplated in section 60(2)(a)(ii)— |
| (aa) |
contravenes or fails to comply with the provisions of the Act; |
| (bb) |
fails to comply with any condition or obligation imposed by the Commissioner; |
| (cc) |
is convicted of any offence under the Act; |
| (dd) |
is convicted of any offence involving dishonesty; or |
| (ee) |
is sequestrated or liquidated; or |
| (ii) |
the applicant or licensee— |
| (aa) |
is no longer able to claim that the tax matters of the applicant or licensee are in order; |
| (bb) |
no longer carries on the business for which the licence was issued; or |
| (cc) |
is no longer qualified according to the qualifications prescribed in the rules; |
the Commissioner must be informed of that fact within seven working days of the occurrence of such event on form DA 185 or on the electronic application, as the case may be.
[Rule 60.05(2)(a)(ii)(cc) substituted by section 8 of Notice No. R.938, GG43661, dated 28 August 2020]
| (b) |
The provisions of rule 60.04(2)(b) and (c) shall apply mutatis mutandis for the purposes of paragraph (a)(i) and (ii)(aa). |
| (i) |
section 60(2)(a)(i)(aa) it is a requirement that the applicant’s tax matters must remain in order; and |
| (ii) |
section 60(2)(b)(ii)(dd) it is a condition that the licensee’s tax matters must remain in order. |
[Rule 60.05(2) substituted by section 53 of Notice No. R.473, GG43245, dated 24 April 2020].
| 60.06 |
Issue of a customs and excise client number |
| (a) |
Whenever an application for a licence is approved, a customs and excise client number will be allocated and the applicant advised in writing. |
| (b) |
A licensee must whenever transacting business relating to the purpose for which that person is licensed, indicate the customs and excise client number contemplated in paragraph (a) on any document issued by that licensee, including on— |
| (i) |
all communications to the South African Revenue Service or any other organ of state; and |
| (ii) |
the authorisation for any registered agent, clearing agent or other representative to act on behalf of that licensee. |
[Rule 60.06(b) substituted by section 54 of Notice No. R.473, GG43245, dated 24 April 2020].
| 60.06A |
Disclosure of customs and excise relationships |
| (a) |
A licensee that applied for licensing as described in rule 60.01A(b)(i) or that updated current licensing information as described in that rule must promptly disclose to the Commissioner— |
[Words preceding Rule 60.06A(a)(i) substituted by section 39 of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]
| (i) |
any customs and excise relationship which that licensee has entered into for purposes of the premises or activity in respect of which that licensee is licensed; and |
| (ii) |
any customs and excise relationship referred to in subparagraph (i) that has been terminated or has lapsed. |
| (b) |
A disclosure referred to in paragraph (a) must reflect— |
| (i) |
the name and customs and excise client number of the licensee making the disclosure or on whose behalf the disclosure is made; |
| (ii) |
the date of the disclosure; |
| (iii) |
the name and customs and excise client number of the registered person or licensee who is the other party to the customs and excise relationship; |
| (iv) |
the nature of the customs and excise relationship; |
| (v) |
whether the disclosure relates to— |
| (aa) |
the conclusion of a customs and excise relationship referred to in paragraph (a)(i); or |
| (bb) |
the termination or lapsing of a customs and excise relationship referred to in paragraph (a)(ii); and |
| (vi) |
in the case of a disclosure referred to in subparagraph (v)(aa), whether the other party to the customs and excise relationship is authorised by the licensee to— |
| (aa) |
use the customs and excise client number of the licensee on documents submitted by that party to the Commissioner on behalf of the licensee; |
| (bb) |
submit refund or drawback applications on behalf of the licensee; |
| (cc) |
apply for a duty deferment benefit on behalf of the licensee, or operate on a deferment account of the licensee, if that person is a deferment benefit holder; or |
| (dd) |
receive payment for a drawback or refund contemplated in Schedule No. 5 on behalf of the licensee. |
[Rule 60.06A(b)(vi) substituted by section 2 of Notice No. R.3884, GG49313, dated 15 September 2023]
| (c) |
A disclosure referred to in paragraph (a) must be made by or on behalf of the licensee either— |
| (i) |
electronically through the communicative system indicated on the SARS website for that purpose; or |
| (ii) |
in person by visiting any Customs and Excise Office where this service is available, as indicated on the SARS website. |
| (d) |
A disclosure referred to in paragraph (a) must be supported by any— |
| (i) |
agreement entered into between the parties that governs the customs and excise relationship; |
| (ii) |
authorisations given by the parties for purposes of the customs and excise relationship; and |
| (iii) |
other documents that may be required by the Commissioner for purposes of noting a customs and excise relationship. |
[Rule 60.06A inserted by section 55 of Notice No. R.473, GG43245, dated 24 April 2020].
| 60.06B |
Confirmation or rejection of customs and excise relationships by other party |
| (a) |
A person named in a disclosure referred to in rule 60.06A(a) by a licensee as the other party to a customs and excise relationship must, subject to paragraph (d), within seven working days from the date of being notified by the Commissioner of the disclosure through the electronic communicative system referred to in rule 60.06A(c), either confirm or reject the relationship. |
| (b) |
If a person named as the other party to a customs and excise relationship in terms of paragraph (a)— |
| (i) |
confirms the relationship, the Commissioner must note in the electronic communicative system particulars of the relationship for purposes of its validation processes relating to declarations, reports, statements, returns, notices, notifications, applications, requests or other documents submitted by or on behalf of the licensee which involve that other party; or |
| (ii) |
rejects the relationship or fails to either confirm or reject the relationship within the prescribed timeframe, the disclosure becomes ineffective and the Commissioner may disregard the alleged relationship for purposes of such validation processes. |
| (c) |
A confirmation or rejection referred to in paragraph (a) must be done electronically through the communicative system indicated on the SARS website for that purpose. |
| (d) |
This rule only applies to persons named in a disclosure that have been— |
| (i) |
registered pursuant to an application for registration contemplated in rule 59A.01A(b)(i)(aa) or rule 8.04(2)(a)(i) or that updated current registration information as described in rule 59A.01A(b)(i)(aa); or |
| (ii) |
licensed pursuant to an application for licensing contemplated in rule 60.01A(b)(i) or that updated current licensing information as described in that rule. |
[Rule 60.06B(d) substituted by section 40 of Notice No. R.393, GG44506, dated 30 April 2021 - effective 23 April 2021]
| 60.06C |
Fresh disclosure of customs and excise relationships upon failure by other party to confirm or reject relationship |
| (a) |
If the other party to a customs and excise relationship disclosed in terms of rule 60.06A fails to confirm or reject the relationship in accordance with rule 60.06B, the registered person that made the disclosure may disclose the relevant relationship to the Commissioner afresh. |
| (b) |
Rules 60.06A and 60.06B apply with any necessary changes the context may require to a fresh disclosure in terms of paragraph (a).”. |
[Rule 60.06C inserted by section 55 of Notice No. R.473, GG43245, dated 24 April 2020].
| 60.07(2) |
Commissioner to be advised of any changed particulars |
| (a) |
Whenever any of the particulars furnished in any application or in an update of such particulars after licensing changes, the licensee shall promptly advise the Commissioner by submitting form in terms of rule 60.01A(b) read with (c), the electronic application or DA 185 and the relevant annexure reflecting the change particulars. |
| (b) |
Where in the opinion of the Commissioner the security is in any manner compromised by a change referred to in paragraph (a), the form, nature or amount of such security shall be altered as the Commissioner may in terms of section 60(1)(c)(ii) require. |
[Rule 60.07(2) substituted by section 56 of Notice No. R.473, GG43245, dated 24 April 2020].
| 60.08(2) |
Keeping of books, accounts and documents |
| (a) |
For the purposes of section 101 and notwithstanding anything to the contrary in any rule contained, every licensee must— |
| (i) |
keep proper books, accounts and documents and any data created by means of a computer, of all transactions relating to the activity in respect of which the licence is issued, for a period of five years calculated from the end of the calendar year in which any such document was created, lodged or required for the purposes of any customs and excise procedure; |
| (ii) |
include in such books, accounts and documents any requirements prescribed in any provision of the Act in respect of the activity for which the licence is issued; |
| (iii) |
produce such books, accounts, documents and data on demand at any reasonable time and render such returns or submit such particulars in connection with the transactions relating to the licensed activity as the Commissioner may require. |
| (b) |
A licence is issued subject to the condition that the licensee or at least one of the licensee's employees permanently employed at the premises where or from where the business will be conducted must have sufficient knowledge of customs and excise laws and procedures to ensure that the activities to which the licence relates are conducted efficiently and in compliance with the provisions of such laws and procedures. |
Stamp Duties Act, 1968 (Act 77 of 1968)
