Customs

Registration and Licensing Rules – Comment due

Publish Date:

24 May 2021

On 21 May 2021, the South African Revenue Service (SARS) called for comment on its proposed draft amendment to the Rules under Sections 59A and 60 of the Customs and Excise Act, 1964 relating to “Registration and Licensing”, on which comment is due by 14 June 2021.

The amendments were promulgated in April 2020 making provision for the electronic submission of applications for registration and licensing concerning certain activities regulated by the Act. The development and implementation of the electronic system for the submission of applications is taking place in phases. Further amendments constituting the next phase in this development were promulgated on 30 April 2021 with retrospective effect from 23 April 2021.

The amendments enable a further development in this process.

The following applications may from the effective date be submitted electronically:

Registration for utilising rebate items under Schedules No.3 and 4
Licensing of CCA Enterprises:
- Storage Warehouse (OS)
- Manufacturing Warehouse (VM) - Any goods (other than goods liable
to excise duty, fuel Levy and environmental levy)
Licensing of:
- Container depot
- Degrouping depot
Registration of persons submitting reporting documents –
- Container terminal operator
- Wharf operator.
Proposed changes to Forms:
- DA 8 – Application for registration to submit reporting documents
- DA 185.4A3 – Registration Client Type 4A3 – Rebate user (Schedule No’s 3, 4 and 6)
- DA 185.4B9 – Licensing Client Type 4B9 – Storage warehouse (Customs Controlled Area Enterprise) – (Sections 19A, 21, 21A, 60, 61 and Rule 21A.10)
- DA 185.4B10 – Licensing Client Type 4B10 – Manufacturing warehouse (Customs Controlled Area Enterprise) – (Sections 19A, 21A, 27, 59A and Rule 21A.10)
The inclusion of Forms:
DA 185.4B14 – Licensing Client Type 4B14 – Degrouping Depot – (Section 64G and its rules and item 850.00 of Schedule No. 8)
DA 185.4B16 – Licensing Client Type 4B16 – Container Depot