Section 97A: Customs-approved storeroom

97A. Customs-approved storeroom (1) The Director-General may, by notice in writing, approve any building or place for the warehousing and securing therein of aircraft supplies without payment of duty, excise duty and taxes, to be used by passengers and crew or sold to passengers on aircraft leaving for a foreign port. (2) A building or place approved under subsection (1) shall be known as a Customs-Approved Storeroom. (3) The conditions under which the supplies referred to in subsection (1) may be imported, exported or otherwise dealt with and the procedure for the supplies entering and leaving the Customs-Approved Storeroom shall be such as may be prescribed. (4) The Director-General may, by notice in writing, revoke or alter any approval under subsection (1) where he is of opinion that the owner or occupier of the Customs-Approved Storeroom has committed any act of misconduct, dishonesty, malpractice or fraud. [S. 97A inserted by s. 7 (d) of Act 20 of 2009 w.e.f. 19 December 2009.] C62 – 43 [Issue 5] Customs Act