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301367—A 36372—1

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Government GazetteStaatskoerant

REPUBLIC OF SOUTH AFRICA

REPUBLIEK VAN SUID-AFRIKA

Regulation Gazette No. 9946 Regulasiekoerant

Vol. 574 Pretoria, 19 April 2013 No. 36372

N.B. The Government Printing Works willnot be held responsible for the quality of“Hard Copies” or “Electronic Files”submitted for publication purposes

CUSTOMS AND EXCISE ACT, 1964

AMENDMENT OF RULES (DAR 118)

Under sections 59A, 60 and 120 of the Customs and Excise Act, 1964, the rules published in

Government Notice R.1874 of 8 December 1995 are amended to the extent set out in the

Schedule hereto.

GEORGE NGAKANE VIRGIL MAGASHULA

COMMISSIONER FOR THE SOUTH AFRICAN REVENUE SERVICE

SCHEDULE

(a) By the insertion after rule 00.07 of the following heading and rule:

"Pro forma agreements and bonds

00.08 (a) Where the words pro forma appear in rules numbered 19A, 54F, 64B, 64D,

64E, 64F and 64G on any agreement, bond or other document used in

connection therewith, those words must be omitted when that agreement or

bond or other document is completed.

(b) The agreements, bonds or other documents contemplated in paragraph (a) are

available without the words pro forma on the SARS website or at any SARS

branch office."

(b) By the substitution in rule 59A.03(1)(a)(iii) for item (B) of the following item:

"(B) at least 18 years old unless emancipated by court order ;"

(c) By the substitution in rule 60.03(2)(a) (i) for item (bb) of the following item:

"(bb) at least 18 years old unless emancipated by court order ;"

role

ilk

STAATSKOERANT, 19 APRIL 2013 No. 36372 7

SOUTH AFRICAN REVENUE SERVICESUID-AFRIKAANSE INKOMSTEDIENS

No. R.291 19 April 2013

(d) By the deletion of rule 60.09(2).

(e) By the substitution in item 202.00 of the Schedule to the rules for forms DA 185,

DA 185.4A2, DA 185.4B1, DA 185.4B2, DA 185.4B3, DA 185.4B4, DA 185.4B5,

DA 185.4B6, DA 185.4B7, DA 185.4B8, DA 185.4B9 and DA 185.4B10 of the following

forms:

"DA 185

DA 185.4A2

DA 185.4B1

DA 185.4B2

DA 185.4B3

DA 185.4B4

DA 185.4B5

DA 185.4B6

DA 185.4B7

DA 185.4B8

Application form: Registration / Licensing of Customs and Excise Clients

Registering Client Type 4A2

Licensing Client Type 4B1








DA 185.4B9 Client Type DA 185.4B9

DA 185.4B10 Client Type DA 185.4B10

Exporter (Local or Foreign)

Special Manufacturing Warehouse

Manufacturing Warehouse

Storage Warehouse

Special Storage Warehouse

Clearing Agent

Remover of Goods in Bond

Distributor of Fuel

Special Ad Valorem Manufacturing

Warehouse

Special Storage Warehouse (Customs

Controlled Area Enterprise) - (Sections

19A, 21, 21A, 60, 61 and rule 21A.10)

Manufacturing Warehouse (Customs

Controlled Area Enterprise) - (Sections

19A, 21A, 27, 59A and rule 21A.10)"

8 No. 36372 GOVERNMENT GAZETTE, 19 APRIL 2013

-"S/ARS DA185

APPLICATION FORM: REGISTRATION / LICENSING OFCUSTOMS AND EXCISE CLIENTS

For official use

1. NOTES FOR COMPLETION OF THE DA 185 AND ITS ANNEXURES

1. Where the asterisk (*) appears, delete whichever is not applicable.

2. Indicate with an" X" in the appropriate block(s) whichever is applicable.

3. Complete the appropriate annexure.

4. If the space provided on form DA185 and applicable annexure(s) is insufficient, the information must be furnished on a separate page, which must beattached to the form DA185 and the annexures.

5. Reflect the relevant customs and excise client number, customs and excise warehouse number or rebate user number when applying for theamendment of existing information or for a total cancellation per client type.

6. Where security must be furnished complete and submit annexure DA 185.C.

7. A foreign principal must complete and submit annexure DA 185.D.

8. Complete and submit (if applicable) the appropriate prescribed agreement.

9. All Customs and Excise forms are available on the SARS website (www.sars.gov.za) or at any SARS branch office.

2. EXISTING REGISTRANT/LICENSEE PARTICULARS

If currently registered/licensed with SARS, please state allocated customs client number. L3. NATIONALITY

Natural person, who is: Juristic person, that is:

Located in the RSA: Yes No Located in the RSA: Yes No

4. PURPOSE OF APPLICATION

New Registration/Licensee or renewal: Amendment of existing information: Cancellation:

5. ANNEXURES

Annexure Purpose Tickbox Annexure Purpose Tick

box

DA 185 4A1 Importer (Local or Foreign) DA 1854B1 Special Manufacturing Warehouse - (Section21 and the rules thereto) 0

DA 185 4A2 Exporter (Local or Foreign) DA 185 4B2Manufacturing Warehouse - (Sections 19A,27 and 54E and Chapter VA and the rulesthereto)

DA 185 4A2 Exporter for SADC, TDCA andSACU/EFTA - (rule 59A.01, rule 49A, Band C) 0 DA 185 4B3 Storage Warehouse

DA 185 4A2 (Section A) &Form DA 46A1.02 Exporter for AGOA - (rules 46A1.02) DA 185 4B4 Special Storage Warehouse (Sections 19A

and 21 and the rules thereto)

DA 185 4A2 (Section B) &Form DA 49A.02

Approved Exporter - TDCA orSACU/EFTA - (rules 49A.18 (19), (20)and 49D.18(19)(20))

DA 185 4B5 Clearing Agent - (Section 64B and the rulesthereto)

DA 185 4A2 (Section C) &Form DA 46A.01

Exporter for GSP (various countries) -(relevant rules for section 46A) 0 DA 185 4B6 Remover of goods in Bond (Local or Foreign)

- (Section 64D and the rule thereto) 0

DA 185 4A3 Rebate User (Schedule Nos. 3, 4 and 6) -(Section 75 and the rules thereto) 0 DA 185 4B7

Distributor of Fuel - (Section 64F and therules thereto)

DA 185 4A4 & DA46A1.03 Manufacturer - (Section 46) DA 185 4B8Special Ad Valorem ManufacturingWarehouse - (Section 36A and the rulesthereto)

DA 185 4A5 Special Manufacturing Warehouse: MIDP DA 185 4B9Storage Warehouse (Customs Controlled AreaEnterprise) - (Sections 19A, 21, 21A and Rule21A.10)

DA 185 4A6 Electronic Communication with SARS -(Section 101A and the rules thereto) 0 DA 185 4B10

Manufacturing Warehouse (CustomsControlled Area Enterprise) - (Sections 19A,21A, 27 and Rule 21A.10)

1


301367—B

DA 185 4A7 &

Form DA 46A.02Producer - (rules 46A2.18) DA 185 C Security Particulars

DA 185 4A8 Commercial manufacturer of biodiesel -(Section 378 and rule 37B.02(b)) DA185D Nomination of registered agent by foreign

principal

5. ANNEXURES (continued)

DA 185 4A9Non-commercial manufacturer ofbiodiesel - (Section 37B and rule37B.02(a))

DA 185 4A10Manufacturer in terms of drawback items501.00 to 521.00 (Note 2(a) to Part 1 ofSchedule No. 5)

DA185 Al 1

Industrial Development Zone Operatorand/or designation of a CustomsControlled Area (CCA) - (Sections 21Aand Rule 21A.04)

DA 185 4Al2 Electricity Producer - (Chapter VA andthe rules thereto)

DA 185 4A13 Registered Agent

6. BUSINESS / PERSON PARTICULARS

Registered name of business or name of applicant:

Business address: Street name and number:

Building name and floor number:

Suburb:

City/Town: Street code:

Postal address:

Suburb:

City/Town: Postal code

Business Telephone (Including code): Code: (_) Tel. ( Fax number (Including code): Code: () Fax.

Business e-mail address:

T.: SOVr.R.AFRIOAN:.BANK ACCOUNT DETAILS

Mark if you do not have a local savings or cheque account Account No:

Branch Name: Branch No:

Bank Name: Cheque: Savings: Transmission: 0Account Holder Name:

8. SARS REVENUE IDENTIFICATION NUMBERS (if applicab e)

i. VAT Registration Number: 4 ii. Income Tax Reference Number:

iii. PAYE Reference Number: iv. SDL Reference Number: L

v. UIF Reference Number: U

9. NATURE OF BUSINESS

Company Close Corporation Trust Sole Proprietor / Individual Partnership

Co-op Public Authority Foreign Individual Foreign / External Company Sole Proprietor

Company / Close Corporation / Trust* Registration Number:

10. PARTICULARS OF SOLE PROPRIETOR / INDIVIDUAL / DIRECTORS AND / OR PARTNERS

i. Initials: First Name/s:

Surname:

Capacity:

ID / Passport No: Passport Countryle n South Africa = ZAF)

2


ii. Initials: First Name /s:

Surname:

Capacity:

ID / Passport No: Passport Country(e.g. South Africa = ZAF)

it. Initials: First Name/s:

Surname:

Capacity:

ID / Passport No: Passport CountCountry(e.g. South Africa = ZAF)

11. PUBLIC OFFICER / REPRESENTATIVE

Surname:

First Name:

Telephone (including code): Code: ( ) Tel. ( ) Fax number (Including code): Code: ( ) Fax. (

E-mail address: Cellular Phone Number: t )

Public Officer: Curator/Trustee: Partner:Accounting officer (Treasurer

/ Financial Officer:i-i'-'

Other, pleasespecify:

12. INFORMATION REGARDING CONTRAVENTIONS AND OTHER MATTERS

Please indicate whether during the preceding five years, any person contemplated in the rules for section 59A or 60:-

(a) Has contravened or failed to comply with the provisions of the Act. Yes: No:

(b) Has failed to comply with any condition, obligation or other requirement imposed by the Commissioner. Yes: No:

(c) Has been convicted of any offence under the Act. Yes: No:

(d) Has been convicted of any offence involving dishonesty. Yes: No:

(e) Has made any false or misleading statement in any material respect or omitted to state any material fact which wasrequired to be stated in any application for registration or for any other purpose under the Act. Yes: No:

(f) Has ever been insolvent or in liquidation. Yes: No:

Note:If the answer is "yes" to any of the above questions, full details must be furnished on a separate page and attached to the application.Any applicant may, where it is contended in respect of paragraphs (a) and (b) that the contravention or failure was inadvertent, without fraudulent intent or grossnegligence, a submission to this effect should be furnished on a separate page and attached to the application.

13. DOCUMENTS IN SUPPORT OF APPLICATION

The following information / documents not older than 3 months must be submitted with this application form.

Natural person or juristic person located in the RSA

One of the following documents to prove bank details i.e. the account holder's name, bank account number and bank branch code:

- An original bank statement or a legible certified copy of an original bank statement;An original letter from the bank; or

- An original auto bank statement.

Original or certified copies of the following documents (whichever is relevant):

- Registration certificate of business (as issued by the Registrar of Companies or Master of the Supreme Court in the case of a Trust);- Resolution/consent or other authority to apply, as applicable;

Municipal account to confirm the address details;Detailed site plan in the case of a warehouse or a rebate store;Agency Contract between agent and foreign principal;DA 185.D to prove nomination by a foreign principal in the case of an application for a registered agent;VAT, IT, PAYE, SDL, UIF letters from SARS to confirm revenue registration details;A fixed telephone line operator's and/or cell phone account to confirm contact details;In the case of Annexures DA 185.489 and DA 185.4810, a letter to the applicant signed by the IDZ Operator on his or her ownletter-headed paperapproving the allocation of land in the CCA;Identity/passport documents of -

- IndividualPartnership, Close Corporation and Trust (All Members / Partners / Trustees)Company (All Directors, including Managing Director and Financial Director)

- Court order in the case of an emancipated minor

Any other information as the Commissioner for SARS may require.

Natural person or juristic person not located in the RSA

Original or certified copies of the following documents (whichever is relevant):

- Agency Contract between applicant and agent (with an established place of business in the RSA) other than clearing agent;VAT letters from SARS to confirm revenue registration details (if applicable);Proof of company registration from the relevant competent authority in the foreign country;Identity document or passport; and

- Court order in the case of an emancipated minor

Any other information as the Commissioner for SARS may require.

3


14 DECLARATION:

I hereby-(a) declare that the particulars in the application and all enclosures are true and correct; and(b) undertake to-

(i) inform the SARS immediately of any changes in the particulars furnished in the application;(ii) comply with the customs and excise laws and procedures.

(Initials and Surname) (Status / Capacity, e.g. Director)

(Signature) (Date & Place)

15. FOR OFFICIAL USE ONLY

I, Team Member, atFull name and surname

that the applicant / representative*:Visited this office in person;Is in fact the person reflected on his/her identification document/passport*: andIs the person as is reflected on the letter of authority (where applicable).

Office hereby certify / confirm---------Branch Office name

Team Member: SID Team Member: Signature

Team Leader, atFull name and surname

that the applicant / representative*:Visited this office in person;Is in fact the person reflected on his/her identification document/passport*; andIs the person as is reflected on the letter of authority (where applicable).

Team Leader: SID Team Leader: Signature

Date

Office hereby certify/ confirmOffice name

Date

4


ANNEXURE DA 18 .4

REGISTERING CLIENT TYPE 4A2 - EXPORTER (LOCAL OR FOREIGN

Notes:

Please indicate with an "X" in the appropriate block(s) whichever is applicableWhenever an asterisk (*) appears, please delete whichever is not applicable.In addition, please complete the following sections of this form (where applicable) in the case of -

AGOA - Section A (DA 46A1.02) and/or DA 46A1.03 (incorporated in Section A of AnnexureDA 185.4A4)Application for Approved Exporter Status in terms of the TDCA or SACU/EFTA Free Trade Agreement -Section B (DA 49A.02)GSP with European Union, Norway, Russian Federation or Turkey - Section C (DA 46A.01) and/orDA 46A.02 (incorporated in Section C of Annexure DA 185.4A7)

Please complete annexure DA185.0 where security must be furnished.The DA 185.0 form is available on the SARS website or at any SARS Branch Office.Please ensure that the Nomination Form (DA 185.D) is signed and is attached to this form (if a foreign principal).

1. Trading Particulars:Please supply all trade names and physical addresses if the business is conducted from a different address orunder a different name as that stated in Block 6 of the application form (DA 185).Trade name of business:

Customs client number(if already registered):

Physical address: Street name and number:


Suburb:

City/Town:

Street code:

2. Clearance of export:RSA exporter: Self Clearing agent

Foreign exporter: Registered agent Clearing agent

Please mark the applicable box(es) with an X if any goods are exported under the following.:AGOA SADC Agreement TDCA SACU/EFTA

Approved Exporter - TDCA or SACU/EFTA Other exporterGSP: European

UnionNorway Russia Turkey

4. Notes:If exporter under AGOA, please also complete DA 46A1.02 (if applicable)If approved exporter under TDCA or SACU/EFTA, please also complete form DA 49A.02If exporter and producer under GSP, please also complete forms DA 46A.01 and DA 46A.02If exporter and not the producer under any of the GSP Schemes, please also complete the DA 46A.01If exporter and producer under the SADC,TDCA or SACU/EFTA or any of the GSP Schemes, please alsocomplete the DA 185.4A7If a foreign exporter the registered agent must complete and submit the above additional forms applicable tothat exporter.

5. Additional Notes:SADC means the Southern African Development Community (as mentioned in Part 2 in Schedule No.10 to theAct)TDCA means the Trade, Development and Cooperation Agreement with the European Community and itsmember states (as mentioned in Part 1 in Schedule No.10 to the Act)

0 Community means the European Economic Community and its member states (as mentioned in the rulesnumbered 46A2)SACU/EFTA means the Southern African Customs Union States and the European Free Trade AssociationStates (as mentioned in the rules numbered 49C)

1


Authority to apply:I/We,

111

(name of applicant)herein represented by:

(1)

(Capacity)being duly authorised thereto by virtue of

(a) *a resolution passed at a meeting of the Board of Directors, held atonthe .................................................. day of (CCYY) ........................; or

(b) *express consent in writing of all the members of the close corporation /* partners of the partnership /*trustees of the trust; or

(c) * being a person having the management of any other association; or(d) * delegated officer of an organ of State,hereby apply for registration as an exporter.

(2)(Capacity)

Declaration:I hereby -(a) declare that the particulars in the application and all enclosures are true and correct; and(b) undertake to -

'1'inform the South African Revenue Service immediately of any changes in the particulars furnished in

(I) the application;(ii) comply with the customs and excise laws and procedures.

11


011 1,11*

(Signature) (Date & Place)

2


Exporter's Application for Registration for the purposesof the AGOA

(in accordance with the requirements of section 46A(6)of the Customs and Excise Act, 91 of 1964)

DA 46A1.02Customs ClientNumber

Textile and apparel articles manufactured in the Republic or any other beneficiary sub-Saharan country for export to the United States of America for the purposes of obtaining

preferential tariff treatment as contemplated in the AGOA

Registered name:Trade name:Physical address:

Postal Code:Postal address:

Postal Code:Magisterial District:Telephone Number: ) Fax number: (

I/we the undersigned undertake to -(a) maintain complete books, accounts and other documents of the export of the covered articles, import documents and

certificates of origin and other documents to prove the originating status of goods exported for five years from the dateof export and make such books, accounts and other documents available at the request of any officer of the UnitedStates Customs Service (USCS) or the South African Revenue Service (SARS);

(b) ensure compliance with the provisions of origin contained in section 334 of the Uruguay Round Agreements Act, theAGOA, 19 CFR 102.21 and Annex 401 to NAFTA (enactments, as defined in section 46A.01, of the United States ofAmerica) and any other enactment governing the preferential treatment of goods exported;

(c) cooperate with the USCS and SARS in providing documents, correspondence and reports relevant to any investigation,permit visits to and inspections at premises and agree to personal interviews to ascertain needed facts;

(d) register with SARS before exportation of any articles for the purposes of the AGOA and de-register when exports cease;(e) consent to information regarding exports and imports of such covered articles be made available to the USCS as

required in terms of section 113(a)(1)(C) of the AGOA;(f) ensure that I/we are fully conversant with the requirements of the AGOA and other related US enactments, as well as

the provisions of the Customs and Excise Act and rules;(g) ensure the correctness of the information furnished on the certificate of origin and application for a visa;(h) notify all persons in writing to whom a certificate of origin was given which I/we have reason to believe contains

information that is not correct of any change which could affect its accuracy or validity.

.. .(Authorised signature) (Date: YY/MM/DD)

ffi

(Name in block letters) (Title)

NOTE:f the exporter is also the manufacturer of the goods exported, form DA 46A1.03 (incorporated in Section A of Annexure DA 185.4A4) must also

be completed.

3


"rSARS APPLICATION FOR APPROVED EXPORTER STATUSIN TERMS OF ARTICLE 20 OF THE PROTOCOL

(RULE 49A.18(19), (20)) ANDARTICLE 22 OF ANNEXURE V (RULE 49D.18(19),(22))

DA 49A.02Customs ClientNumber:

FORM FOR THE PURPOSES OF PROTOCOL 1 CONCERNING THE DEFINITION OF THE CONCEPT OF"ORIGINATING PRODUCTS" AND METHODS OF ADMINISTRATION COOPERATION OF THE AGREEMENTON TRADE, DEVELOPMENT AND COOPERATION BETWEEN THE EUROPEAN UNION AND THE REPUBLIC

OF SOUTH AFRICA AND THE FREE TRADE AGREEMENT BETWEEN EFTA AND SACU

Note:To be completed in Triplicate

Exporter's Name (hereinafter referred to as "the exporter")

2. Estimated number and value of consignments per annum

3. Description of goods to be exported and 4 digit tariff headings

4. Specify how the goods to be exported meet the necessary conditions of origin

5. Are you the manufacturer of the goods? If yes, briefly describe the manufacturing process

6. Do you hold evidence that the goods comply with origin criteria? Please submit with the application

7. Country of destination

8. The following means of identification of the exporter for the purposes of paragraph 9(a) is proposed:

9. If approved exporter status is granted, the exporter undertakes to -

(a) accept full responsibility for any invoice declaration which identifies the exporter as if it has been signed in manuscript;(b) submit a copy of the required document with the invoice declaration and authorisation number endorsed thereon

together with the other export documentation to the Controller and comply with rule 49A.18(19),(20)(g)or rule49C.18(19),(22) if the invoice declaration is made after exportation;

(c) state proper references or other particulars on the invoice whereby the goods exported can be readily traced in theexporter's records;

(d) keep proper records to verify the originating status of the goods as required by the said Protocol and the rules;(e) comply with any conditions or obligations imposed by the Manager: Commercial Services;N inform the Manager: Commercial Services of any change in legal identity or any matter affecting the originating status

of goods exported;(g) apply before export for approval if any goods not specified in this application will be exported or exportation of any

goods will be discontinued;(h) ensure that the goods concerned comply with the relevant provisions of origin; and(0 otherwise comply fully with the requirements of rule 49A.18(19),(20) or rule 49D.18(19),(22).

Continues overleaf

4


I declare that -I am duly authorised to sign the application;the information furnished herein is true and correct; andthe goods described herein are of South African origin in accordance with the provisions of Protocol 1 or Annex V referred toin the heading of this form.

sos

soon

iolt wlo sol or e 11

(Signed on behalf of the exporter) (Title

otol Or "Or

(Name in block letters) (Status of signatory to the application)

(Date)

Please confirm who will sign preference documentation. In case of doubt or difficulty, please contact the Officer: OriginAdministration , where the completed application should besubmitted.

Return address:

Tel. No.:Email Address

FOR OFFICIAL USE ONLY:*Approved / Not Approved (*Delete which is not applicable)

Reasons if not approved:

Customs Authorisation Number: e 49A.18(19) (20)(a)(viii)(cc) o rule 49D.18(19),(22)

(Signed: Officer: Or gin Administration) (Date)

5


rSECTION C

(of form DA 185.4A2)Generalised System of Preferences

(GSP)

DA 46A.01

Customs Client NumberExporter's Application for Registration for the purposes of the GSP

(in accordance with the requirements of section 46A(6) of theCustoms and Excise Act, 91 of 1964 and the relevant rules for

section 46A)

Notes:Mark the applicable box(es) with an XThe DA 185 should be completed for registration purposes with the South African Revenue Service (SARS)If the exporter is also the producer DA 46A.02 should also be completed

Goods produced for export to the European Union, Norway, Russia or Turkeyfor the purposes of obtaining preferential tariff treatment as contemplated in the relevant enactments

Countries granting GSP Preferences(Mark applicable boxes with X)

EuropeanUnion Norway Russia Turkey

Business Person ParticularssRegistered Name of Business or Nameof ApplicantBusiness Address: Street Name andNumberSuburb& City

Postal Code

Postal AddressSuburb& City

Postal Code

Business contact numbers (includingarea code)

Telephone Facsimile

Business email addressGeneral Declaration:I/we the undersigned undertake to -

(a) maintain and keep complete books, accounts and other documents (as specified in the rules) of the export of the coveredarticles, import documents and certificates of origin and other documents to prove the originating status of goods exportedfor five years from the date of export and make such books, accounts and other documents available at the request of anyofficer of the SARS;

(b) ensure compliance with the provisions of origin contained in the enactments of the country contemplated in the rulesgoverning the preferential treatment of goods exported to .......................................................(insert country grantingthe preferential treatment);

(c) cooperate with the SARS in providing documents, correspondence and reports relevant to any investigation; permit visits toand inspections at premises and agree to personal interviews to ascertain needed facts;

(d) register with SARS before exportation of any articles for these purposes and de-register when exports cease;(e) ensure that I / we are fully conversant with the requirements of the relevant enactments as well as the provisions of the

Customs and Excise Act and rules;(f) ensure the correctness of the information furnished on the Certificate of Origin Form A;(g) notify all persons in writing to whom a Certificate of Origin was given which I / we have reason to believe contains

information that is not correct of any change which could affect its accuracy or validity.I hereby-(a) declare that the particulars in the application and all enclosures are true and correct; and(b) undertake to-

(i)inform the SARS immediately of any changes in the particulars furnished in the application;(ii)comply with the customs and excise laws and procedures.

Initials andsurname:

Status (e.g. Director):

Signature: Date: Place:

6


-7-"SMS

Trading Particulars:Please supply all trade names and physical addresses if the business is conducted from a different address orunder a different name as that stated in Block 5 of the application form (DA 185).Trade name of business:Customs Client Number

(if already registered):



Suburb:

City/Town:

Street code:



(1) 11


(2) 8.11 I1

(a) *a resolution passed at a meeting of the Board of Directors, held aton the

(Capacity)

111. (CCYY) ........................; or(b) *express consent in writing of all the members of the close corporation /* partners of the partnership /*

trustees of the trust; or(c) * being a person having the management of any other association; or(d) * delegated officer of an organ of State,hereby apply for licensing of a Special Manufacturing Warehouse.

Warehouse Particulars:(a) Indicate with an X what the warehouse will be used for:

(i) Manufacturing of wine, vermouth and other fermented beverages (warehouse business type 36) Ell(ii) Manufacturing of traditional African beer (warehouse business type 37)

(b) Please state the rebate item(s), tariff subheading(s) / item(s) (if applicable); and describe the goods that willbe manufactured or stored in the warehouse.

Rebate item(s) Tariff subheading(s) /item(s)

.RebateCode

Description of goods manufactured /stored

(1)(2)

(3)(4)

(5)(6)

(7)(8)

(9)(10)

Continues overleaf


Dec aration:I hereby -(a) declare that the particulars in the application and all enclosures are true and correct; and(b) undertake to -

inform the South African Revenue Service immediately of any changes in the particulars furnished in(I) the application;(ii) comply with the customs and excise laws and procedures.

(Initials and Surname)0

(Status / Capacity, e.g. Director

111 SO 41 1110 0 01 111

(Signature) (Date & Place

File Number:Type of Warehouse: SVMWarehouse Number:

Licence Number:Licence Date:District Office:

2


ARS

Trading Particulars:Please supply all trade names and physical addresses if the business is conducted from a different address orunder a different name as that stated in Block 5 of the application form (DA 185).Trade name of business:

Physical address: Street name and number:Building name and floor number:

Suburb:City/Town:

Street code:


It" herein presented by:

(1)

name of applicant)

111


(2) I1

(Capacity)

(a) *a resolution passed at a meeting of the Board of Directors, held at ...........................on the ... .. day of ... (CCYY) ; or


(c) * being a person having the management of any other association; or(d) * delegated officer of an organ of State,hereby apply for licensing of a Manufacturing Warehouse.

Warehouse Particulars:(a) Indicate with an X what the warehouse will be used for :

(i) Manufacture of tobacco products (warehouse business type 32 - VM) El(ii) Manufacture of malt beer (warehouse business type 33 - VM) El(iii) Manufacture of spirits

(aa) Primary (warehouse business type 34 - VMP) LI(bb) Secondary (warehouse business type 35 - VMS) El

(iv) Manufacture of petroleum products excluding biodiesel (warehouse business type 38 - VM) El(v) Manufacture of (commercial) biodiesel (warehouse business type 39 - VM) El(vi) Manufacture of plastic carrier and flat bags (warehouse business type 42 - VM) El(vii) Manufacture of electric filament lamps (warehouse business type 43 - VM) El(viii) Production of electricity (warehouse business type 44 - VM) El

(b) Please state the rebate item(s), tariff subheading(s) / item(s) (if applicable), and describe the goods that willbe manufactured or stored in the warehouse.

Rebate item(s) Tariff subheading(s) /item(s)

RebateCode

Description of goods manufactured / stored

(1)(2)

(3)(4)

(5)(6)

Continues overleaf


(7)(8)

(9)(10)(11)(12)

Completion by Electricity Producers only

Installed Capacity of Electricity Generation Plant:

Number of Electricity Generation Units:

Non-renewableenergy source used:

Coal

Petroleum based liquid fuels

Natural gas

Nuclear

Other

LI

LI

LI

['Specify:

If electricitygenerated from co-generation, indicatetype: (Rule54FA.1 0(c) (ii)

Waste heat or energy from waste

Combined heat and power

Renewable

Solar power

LI

El

LI

LI

atatiott:-I hereby -(a) declare that the particulars in the application and all enclosures are true and correct; and(b) undertake to -

inform the South African Revenue Service immediately of any changes in the particulars furnished in(i) the application;(ii) comply with the customs and excise laws and procedures.

(Initials and Surname)

(Signature

*PO

(Status / Capacity, e.g. Director)

lig

Date & Place)

File Number:Type of Warehouse: VM VMP VMS

Warehouse Number:Licence Number:

Licence Date:District Office:

2


'T'rSARS





Suburb:

City/Town:

Street code:

Authority to apply:I/We


(1) SOS 11 811

(Capacity)being duly authorised thereto by virtue of -

(2)(Capacity)

(a) *a resolution passed at a meeting of the Board of Directors, held atonthe .................................................. day of .................................... (CCYY) ........................; or


(c) * being a person having the management of any other association; or(d) * delegated officer of an organ of State,hereby apply for licensing of a Storage Warehouse.

Warehouse Particulars:(a) Indicate with an X what the warehouse will be used for:

(i) Storage of locally manufactured wine, vermouth andbusiness type 45)

other fermented beverages (warehouse 1--

(ii) Storage of imported goods (warehouse business type 2)) fl(iii) Storage of imported Goods - Stockist (warehouse business type 3) T

(b) Please state the rebate item(s), tariff subheading(s) / item(s) (if applicable), and describe the goods that willbe stored in the warehouse.Rebate item(s) Tariff subheading(s)

/ item(s)RebateCode

Description of goods stored

(1)(2)

(3)(4)

(5)(6)

(7)(8)

(9)(10)

Continues overleaf

1



inform the South African Revenue Service immediately of any changes in the particulars furnished inthe application;

(ii) comply with the customs and excise laws and procedures.


(Signature

SOU


111,11 "11

(Date & Place

File Number:Type of Warehouse:

(Please mark with an X)OS

Warehouse Number:Licence Number:

Licence Date:District Office:

2


-TSARS

Trading Part cula :

Please supply all trade names and physical addresses if the business is conducted from a different address orunder a different name as that stated in Block 5 of the application form (DA 185).Trade name of business:

Customs Client Number (if already registered)Physical address: Street name and number:

Building name and floor number:Suburb:

City/Town:Street code:

Authori to pply:I/VVe,

(1)

000 OS. 600 SOO *SO SS. *SO SO. SOO MO. .0. O.. "I. IRS. .00 0.0 0 OW. MSS SOO 111.. M.. 0.0 SO. MM. OSS SOS OS. O.

(name of applicant)

10.11 400 .0. "II *MO *OS 0. MOS OS. 1..0 S.. O.. 0.1.1 .110 S.. S.. M.. MOO SOO


(2)

(a) *a resolution passed at a meeting of the Board of Directors, held atOn the . . ..... day ofor


(c) * being a person having the management of any other association; or(d) * delegated officer of an organ of State,hereby apply for licensing of a Special Storage Warehouse.

herein presented by:

OS. ea. MOO SM. .110 MO. MR. .00 MOM OMS MOM OMM 0.0 SOO 0..

(Capacity)

ORS *OS 00. SOO OSO S.0 SOS ROO .10. .011 OS. SS. 0.0 SS. 0.111 SOO. R 0 0 (CCYY) 400 400 0.10 goo 00 "III it" 01..,

VVarehouse Particula(a) Please indicate with an X the type of SOS warehouse to be licensed

(i) Storage of dutiable imported goods (warehouse business type 5) LI(ii) Storage of duty-free imported goods for export in terms of section 21(3) (warehouse business

type 6)El

(iii) Storage of dutiable locally manufactured goods export (warehouse business type 7) El(iv) Storage of locally manufactured and/or imported goods for an operation of an warehouse

business type 8):(aa) inbound duty and tax free shop (warehouse business type 52) El(bb) outbound duty and tax free shop (warehouse business type 53) ElI(cc) inbound and outbound duty and tax free shop (warehouse business type 54) ElI

(v) Storage of locally manufactured and/or imported goods for supply as ship/aircraft stores(warehouse business type 9)

El

(vi) Storage of locally manufactured and/or imported goods for supply to duty and tax free shops andfor the supply as ship / aircraft stores (warehouse business type 10)

El

(vii) Storage of tobacco products (warehouse business type 46) El(viii) Storage of malt beer (warehouse business type 47) El(ix) Storage of spirits (warehouse business type 48) El(x) Storage of wine, vermouth and other fermented beverages (warehouse business type 49) El(ix) Storage of petroleum products for marking and jet fuel (warehouse business type 50) El(xii) Storage of petroleum products for removal to BLNS countries or for export (warehouse business

type 51)[1]

Continues overleaf


(b) Please state the rebate item(s) and tariff subheading(s) / item(s) (if applicable); and describe the goods thatwill be stored in the warehouse.Rebate item(s) Tariff subheading(s)

/ item(s)RebateCode

Description of goods stored

(1)(2)

(3)(4)

(5)(6)

(7)(8)

(9)(10)(11)(12)

Declaration:I hereby -(a) declare that the particulars in the application and all enclosures are true and correct; and(b) undertake to-

inform the South African Revenue Service immediately of any changes in the particulars furnished in(I) the application;(ii) comply with the customs and excise laws and procedures.

*6 ****** 111411 *II


II"

(Signature) (Date & Place)II

File Number:Type of Warehouse: SOSWarehouse Number:


2


'SM?S

Trading Particulars:Please supply all trade names and physical addresses if the business is conducted from a different address orunder a different name as was stated in Block 5 of the application form (DA 185).Trade name of business:Customs Client Number




Suburb:

City/Town:

Street code:

Trade name of business:



Suburb:

City/Town:

Street code:




Suburb:

City/Town:

Street code:

Please state the Customs and Excise Office where you will be licensed (where your Head Office is situated).

Please state the employee at each place where business will be conducted with Customs and Excise.

Name Place (Customs and Excise Office)

Continues overleaf

1


Autho ity to apply:I/We,

0 *AO


(1) 111


. (2) 11111 111

(a) *a resolution passed at a meeting of the Board of Directors, held at ...On theor

day of

Capacity)

(CCri)11


(c) * being a person having the management of any other association; or(d) * delegated officer of an organ of State,hereby apply for licensing as a Clearing Agent.



Initials and Surname)111


11 .6. 1112

(Signature) (Date & Place).....


2


SARS

1. Trading Particulars:Please supply all trade names and physical addresses if the business is conducted from a different address orunder a different name as that stated in Block 6 of the application form (DA 185).Trade name of business:

Customs client number (if already licensed):



Suburb:

City/Town:

Street code:

2. Clearance:Foreign licensed remover: Registered agent Clearing

agentLI


(1)

.66 .66 ONO 080 060 000 000 .60 ..0 066 .60 0.6 680 006 .0. 0.0 000 .00 0.. 0.0 amps 6.. 600 .60 .00 00. 066 ..0 000 O.. 0.0 600 060 0.0 0.0 ..0 00. OW herein represented by:(name of applicant

0.10 0.. .0. OS. 06. 00V 00. 0.0 0.. 00. SR. 0.0 OSO 000 OS. SOO 00. SOSO


(2) 000 0.0 WOO 00. ..0 60. 666 600 600 0.0 00. .00 SOO .10. ..0 ..0 0.. MO. 6.. 00.0

(Capacity)

(a) *a resolution passed at a meeting of the Board of Directors, held at ....................................................... on the

(b) *express consent in writing of all the members of the close corporation /* partners of the partnership /* trustees of thetrust; or

(c) * being a person having the management of any other association,hereby apply for licensing as a Remover of Goods in Bond.

4. Declaration:I hereby -(a) declare that the particulars in the application and all enclosures are true and correct; and(b) undertake to -

inform the South African Revenue Service immediately of any changes in the particulars furnished in the(i) application;(ii) comply with the customs and excise laws and procedures.

Initials and Surname)

.6. 000 0.. 000 000 0.0 .86 080 Oa. 0.. 6.. .V. 6.. 41.0 .66 .6. OSO SOO 000 00. 000 0.0

(Signature

O.. .6. OMO OSO 000 SO. 606 .06 MOO OS. 0.0 0.40 16.6 0.. 0.6 .6. 06. 6.. 66.


.110 000 .60 0.0 00. .00 126. .06 .66 010. SOO 0.. .0. 0.. .60 SOO ..0 WOO 00. 0.0 0.6 0.0 00.

(Date & Place)



'rSARS

Trading Particulars:Please supply all trade names and physical addresses if the business is conducted from a different address orunder a different name to that stated in Block 5 of the application form (DA 185).Trade name of business:Customs Client Number




Suburb:

City/Town:

Street code:

Please state the Customs and Excise Office where you will be licensed (where your Head Office is situated).



(1) 000


(2)(Capacity)

(a) *a resolution passed at a meeting of the Board of Directors, held at .onthe ..................... ............................. day of .................................... (CCYY) ...; or

(b) *express consent in writing of all the members of the close corporation Pr partners of the partnership /*trustees of the trust; or

(c) * being a person having the management of any other association; or(d) * delegated officer of an organ of State,hereby apply for licensing as a Distributor of Fuel.




(Signature) (Date & Place)......


1






Suburb:

City/Town:

Street code:


(name of applicantherein represented by:

(1)(Capacity)

being duly authorised thereto by virtue of

(2)(Capacity)

(a) *a resolution passed at a meeting of the Board of Directors, held at ..onthe .................................................. day of (CCYY) ........................; or


(c) * being a person having the management of any other association; or(d) * delegated officer of an organ of state,hereby apply for the licensing of a Special Ad Valorem Manufacturing Warehouse

Warehouse Particulars:(a) Please indicate with an X whether the warehouse will also be utilised as follows: Distribution Point 0

Factory Shop / Staff Shop

Other El(b) Please state the tariff item(s), tariff heading(s) and tariff subheading(s), and article description pertaining to the goods (dutiable and non-

dutiable, including gift packs, samples and testers) that will be manufactured or stored in the warehouse.

Tariff item(s) Tariff heading(s) Tariffsubheading(s)

Article description

(1)(2)

(3)(4)

(5)(6)

(7)(8)

(9)(10)(11)(12)

Continues overleaf


Business History:(a) Has the business been exempted from payment of ad valorem excise duty in terms of El Yes El No

rule 36A.03 before?If yes, please indicate:

Calendar years Value for Duty Purposes

(b) Has the business been liquidated or sold under previous ownership with or without El Yes LI Noliabilities?If yes, please indicate:

Business Particulars:(a) Brief description of manufacturing process (continuation sheet may be attached to this form):

(b) Are the goods subject to ad valorem excise duty manufactured by the applicant underspecial contracts with particular purchasers?If yes, please complete below (continuation sheet may be attached to this form):

0 Yes El No

Article Owner of material Basis of Contract Name of Purchaser

(c) Are the goods subject to ad valorem excise duty manufactured on behalf of the applicantfrom material owned by him/her?

El Yes 11] No

If yes, please complete below (continuation sheet may be attached to this form):Article Basis of Contract Manufacturer

(d) If goods are manufactured for/by the licensee under the conditions mentioned in (d) and (e) please specifygoods manufactured for own saleTariff Heading Article, including brand names

(e) Is the applicant involved with a joint licensee in terms of 36A(2)(b)(i) and (ii), and section44A of the Customs and Excise Act, 1964If yes, please complete below:

0 Yes El No

Name, including Trade Name VS

Continues overleaf

2



inform the South African Revenue Service immediately of any changes in the particulars furnished inthe application;

(ii) comply with the customs and excise laws and procedures.(c) The date of quarterly closing of accounts is: I MI


(Signature

"II 111


1.

n case of emergency, please contact: Tel:Date & Place)

1 Capacity:

Type of Warehouse: VSWarehouse Number:


3


Please supply the trade name and physical address for the storage warehouse if under a different address or name as was stated in paragraph 5 of the DA 185application form.


CCA Name or description:

Customs & Excise client Number(if already registered / licensed):

CCANumber C C A

VAT Number:

Storage warehouse address:

Street name and No:

Stand No:


Suburb:


I/We (name of applicant) herein represented by

(1) Capacity

(2) Capacitybeing duly authorised thereto by virtue of -(a) * a resolution passed at a meeting of the Board of Directors held at on the

(b) day of ccyy ; or(c) * express consent in writing of all the members of the close corporation I* partners of the partnership /* trustees

of the trust; or(d) * being a person having the management of any other association, hereby apply for licensing of a Customs and Excise Storage warehouse in a CCA (IDZ).(*) Delete whichever is not applicable.

a)Please note that the warehouse may only be utilised for the storage of Imported goods (dutiable goods or goods free of duty, but liable to VAT) forhome consumption or export.

b) Please describe the goods that will be stored in the warehouse as well as the tariff heading(s)/ item(s) and rebate item(s) (if applicable).

Tariff heading(s)/item(s)/Rebate item(s) Description of goods stored

1)

2)

3)

4)

5)

6)

7)



(i) inform the South African Revenue Service immediately of any changes in the particulars furnished in the application;(ii) comply with such customs and excise laws and procedures.


(Signature)


(Date & Place)

File Number:

Licence Number:

License Date:

License year

District office where Licensed: Type of Warehouse: SOS Warehouse Number:


Please supply the trade name and physical address for the manufacturing warehouse if operating under a different address or name as was stated in paragraph5 ofthe DA 185 application form.


CCA Name or description:

Customs & Excise client Number(if already registered / licensed):

CCANumber C A

VAT Number:

Manufacturing warehouse address:

Street name and No:

Stand No:


Suburb:


I/We (name of applicant) herein represented by

(1) Capacity

(2) Capacitybeing duly authorised thereto by virtue of -(a) *a resolution passed at a meeting of the Board of Directors held at on the

day of ccyy ; or(b) * express consent in writing of all the members of the close corporation /* partners of the partnership /* trustees of the trust; or(c) * being a person having the management of any other association, hereby apply for licensing of a Customs and Excise Manufacturing warehouse in a CCA

(IDZ).(*) Delete whichever is not applicable.

a) Please indicate with an "x" whether the goods will be utilised in the warehouse for the production or manufacture of :

i) Any goods(other than goods liable to excise duty, fuel levy or environmental levy) LIii) Any goods liable to Excise duty, Environmental levy or Fuel levy

b) Please describe the goods, referred to in paragraphs (a)(i) and (ii), which will be manufactured and/or stored in the warehouse as well as the tariffheading(s), item(s) and rebate item(s), if applicable.

Tariff heading(s)/item(s)/Rebate item(s) Description of goods

1)

2)

3)

4)

5)

6)

7)

8)

9)

10)



(i) inform the South African Revenue Service immediately of any changes in the particulars furnished in the application;(ii) comply with such customs and excise laws and procedures.


(Signature)


(Date & Place)

File Number:

Licence Number:

License Date:

License year

District office where Licensed: Type of Warehouse: VM Warehouse Number:



36372—1

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