Section 67: Appointment of warehouses by Director-General
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
67. Appointment of warehouses by Director-General
(1) The Director-General may, on application, by notice in writing, appoint such buildings, places or surfaces he may approve for the warehousing
and securing of goods therein without payment of duty, excise duty and taxes upon first entry thereof.
(2) The Director-General may direct in what different parts or divisions of
such warehouses, and in what manner, any goods or any species of goods
may be warehoused, kept and secured without payment of duty, excise duty
and taxes upon the first entry thereof.
(2A) —
C62 – 35 [Issue 7]
Customs Act
(3) The Director-General may, by notice in writing, revoke or alter any
such appointment where it is established that—
(a) the warehouse has not been in operation for a continuous period
of 6 months; or
(b) the proprietor or occupier has committed any act of misconduct,
dishonesty, malpractice or fraud.
(4) Any notice pertaining to the appointment or revocation of a warehouse shall be published in the Gazette.
[S. 67 amended by s. 5 (c) of Act 20 of 2002 w.e.f. 10 August 2002; s. 8 (k) of Act 15 of
2006 w.e.f. 7 August 2006; s. 12 (n) of Act 9 of 2015 w.e.f. 15 February 2016.]