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Rule Amendment 1
Government Gazette 38575, R.225 dated 20 March 2015
(DAR/142).
Under section
21A and 120 of the Customs &
Excise Act, 164, the rules published in Government Notice R.1874 of 8
December 1995 are amended to the extent set out in the Schedule hereto.
These rules will come into effect on the date the regulations to be
published in terms of the Special Economics Zones Act, 2014 (Act No. 16 of
2014) come into effect.
(a) By the substitution
in rule 21 A.01 (b) for the definitions of "IDZ operator", "IDZ SARS office"
and "regulation or regulations" of the following definitions:
"SEZ operator" means
the holder of a valid SEZ operator permit granted by the Minister of
Trade and Industry and includes personnel of the SEZ operator who are
authorised by the SEZ operator to perform duties and functions specified
in these rules;
"SEZ SARS office"
means a South African Revenue Service Customs and Excise office located
in an SEZ operating under the Controller for the area within which the
SEZ is designated and which has been established by the South African
Revenue Service on premises provided by an SEZ operator for the purposes
of performing its functions in relation to any activity carried on in an
SEZ, including a CCA established in an SEZ;
"regulation" or
"regulations" means a regulation or regulations or any amendment
thereof enacted in terms of the Special Economic Zones Act, 2014
regulating any matter relating to an SEZ or a CCA;"
(b) By the substitution
in rule 21 A.02 for the following rule:
"21A.02 Subject to section
3(2), where-
(i) any power that may
be exercised by the Commissioner, eccept for the power to make
rules, in accordance with the provisions of the Act, including these
rules, is not specifically delegated; or
(ii) any duty that
shall be performed by the Commissioner in accordance with the
provisions of the Act, including these rules, is not specifically
assigned to any Controller or officer in these rules or in any
section or rule regulating any requirement in respect of goods to
which section 21 A or these rules relate, such power is delegated or
such duty is assigned, as the case may be, to the relevant
Executive, in the Customs or Excise operations division of the South
African Revenue Service."
(c) By the substitution
in rule 21 A. 04 for paragraph (a) of the following paragraph:
"(a) Any demarcated
area shown on a plan of an SEZ as a location for establishing a CCA may
be designated as a CCA by the Commissioner in concurrence with the
Director-General: Department of Trade and Industry as contemplated in
the definition of "CCA" in section 21A(1)."
(d) By the substitution
in rule 21 A.04(b)(i) for the words preceding item (aa) of the following
words:
"An SEZ operator may apply
on form DA 185 and the appropriate annexures-"
(e) By the substitution
in rule 21A.04(c) for subparagraph (ii) of the following
subparagraph:
"(ii) office space
and facilities are provided for South African Revenue Service customs
and excise officers in the SEZ SARS office;"
(f) By the substitution
in rule 21A05 for the words preceding paragraph (a) of the following words:
''The officers at the SEl
SARS office may-"
(g) By the substitution
in rule 21A05 for paragraph (c) of the following paragraph:
"(c) perform such
other functions in connection with the administration of customs and
excise laws and procedures in a CCA or SEl as the Controller may
direct."
(h) By the substitution
in rule 21 A06(a) for subparagraph (i) of the following subparagraph:
"(i) officers at the SEl
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 SEl
operator, a CCA enterprise or a customs or excise registrant or licensee
in the SEl outside the CCA, by arrangement with the Controller;"
(ij) By the substitution
in rule 21 A06(a) for subparagraph (iii) of the following subparagraph:
"(iii) the SEl
operator performing functions contemplated in rule 21 A07(b) (i), from
00:00 to 24:00 daily or during the times determined by the SEl
operator."
(k) By the substitution
in rule 21A06 for paragraph (b) of the following paragraph:
"(b) Persons, goods
and vehicles may enter or exit the CCA only if the SEl operator is in
attendance as contemplated in paragraph (a)(iii)."
(l) By the substitution
for the heading of rule 21A07 of the following heading:
"Duties and functions of
the SEZ operator"
(m) By the substitution
in rule 21 A07 for the words preceding paragraph (a) of the following words:
"In addition to any
requirement prescribed in the regulations, the SEl operator shall, in
respect of the CCA-"
(n) By the substitution
in rule 21 A07 (b) (ii) for item (aa) of the following item:
"(aa) SEZ operator
personnel, with special badges for those who control the entrance and
exit of the CCA as contemplated in subparagraph (i);"
(o) By the substitution
in rule 21A.07(b)(ii) for item (cc) of the following item:
"(cc) SEZ security
personnel;"
(p) By the substitution
in rule 21A.07(c) for the words preceding subparagraph (i) of the following
words:
"submit monthly or at such
other intervals as the Commissioner may determine electronically or by
paper document such information regarding the movement of persons and
goods into and out of the CCA and any other of the SEZ operator's
functions as required by the Commissioner, which may include-"
(q) By the substitution
in rule 21A.08(c) for the words preceding subparagraph (c) of the following
words:
"Where any SEZ operator's
permit is-"
(r) By the substitution
in rule 21A.08(d) for the words preceding subparagraph (i) of the
following words:
"where the Minister
responsible for trade and industry withdraws or suspends any SEZ
operator's permit under section 36 of the Special Economic Zones Act,
2014 (Act No.16 of 2014), the SEZ operator shall-"
(s) By the substitution
in rule 21 A.1 O(a) (ii) for item (tf) of the following item:
"(ff) removed from
one CCA enterprise to another (whether in the same or another SEZ) under
any procedure,"
(t) By the substitution
in rule 21 A.1 O(b) (ii) for items (aa) and (bb) of the following items:
"(aa) The completed
VAT 267 form must be delivered to the SEZ operator at the entrance to or
exit from the CCA who must verify that the form specify, as may be
applicable, the goods brought into or the services to be rendered inside
or outside the CCA and, if satisfied regarding the correctness of the
declared particulars, must sign and otherwise deal with the form
according to the instructions issued by the Commissioner.
(bb) The SEZ
operator must keep a record of VAT 267 forms received and account for
the forms to the SEZ SARS office as prescribed in rule 21 A.1 O(d) (i) (dd)
."
(u) By the substitution
in rule 21 A.1 O(d) (i) for items (cc) and (dd) of the following items:
"(cc) A copy of the
approval for a temporary removal referred to in paragraph (c) must
accompany the relevant VAT 267 form and must be retained by the SEZ
operator.
(dd) The SEZ
operator must keep, in a form approved by the Commissioner, a daily
record of such originals or copies and deliver by hand all originals or
copies retained during any day together with a copy of such record to
the SEZ SARS office on the following working day."
(v) By the substitution
in rule 21 A.1 O(d) for subparagraph (ii) of the following subparagraph:
"(ii) Where any goods
arrive at the entrance or exit of the CCA for removal into or from the
CCA for which no document specified in these rules is produced or of
which the particulars do not agree with the accompanying documents, the
SEZ operator must not allow the goods to enter or exit the CCA and must
request the Controller to send an officer who must then inspect the
goods and documents and further deal with the goods in accordance with
the Act."
(w) By the substitution
in rule 21 A.12 for the words preceding subparagraph (i) of the following
words:
"(b) For the
purposes of section 21A liability for duty of the CCA enterprise, SEZ
operator or other person on any goods removed from a CCA in terms of any
authorized procedure shall, unless proof has been obtained in an
improper or fraudulent manner, cease in the case of-"
(x) By the substitution
in rule 21 A.13(a) for the words preceding subparagraph (i) of the following
words:
"For the purpose of section
101 and notwithstanding anything to the contrary in any rule contained,
every SEZ operator and CCA enterprise must-"
(y) By the addition
after rule 21 A.13 of the following rule:
"Transitional provisions
21A.14 (a) The
amendments to the rules must come into operation on the date the Special
Economic Zones Act, 2014 (Act No. 16 of 2014) and the regulations made
under that Act come into operation and if not on the same date,
whichever date occurs last.
(b) Subject to
compliance with section 39 of the Special Economic Zones Act, 2014, by
the operator and the CCA enterprise, as applicable, the amendments to
these rules must not be regarded as affecting the existence or continued
existence of-
(i) the registration of
the operator and the designation of a CCA in terms of rule 21A.04;
(ii) any registration
or licensing of a eeA enterprise contemplated in rule 21A.08; or
(iii) any process,
procedure or other measure implemented for the administration of a
CCA."
(c) These rules and
any registration, licence and any process or other measure or procedure
referred to in paragraph (b) must be regarded from the date these rules
come into operation as being effective in respect of a CCA designated in
an SEZ."
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