On 22 November 2024, the South African Revenue Service (SARS) announced the insertion of Rules under sections 21, 60, and 120 of the Customs and Excise Act,1964, relating to the storage of imported bonded fuel goods in a special customs and excise storage warehouse, with effect from 30 November 2024.
The Rules are:
- DA 185 – Application form – Registration / Licensing of Customs and Excise Clients
- Annexure DA185.4B4 – Licensing Client Type 4B4 – Special Storage Warehouse
Annexure DA185.4B17 – Licensing Client Type 4B17 – Marine remover of imported bonded fuel goods
