Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter V : Clearance and Origin of Goods: Liability for and payment of dutiesRules for Section 47 of the Act47B.01 Definitions |
| 47B.01 | Definitions |
For the purposes of the rules numbered 47B followed by further digits any word or expression to which a meaning has been assigned in the Act bears the meaning so assigned and unless otherwise specified or the context otherwise indicates—
“agent” means an agent contemplated in section 47B(5)(a);
“air passenger tax” or “APT” means a tax charged in accordance with section 47B;
“applicant” means a person that intends to or has submitted an electronic application, but excludes a person submitting such application on behalf of another person;
“APT agent application” means an application contemplated in section 47B(5), and includes an electronic application as well as the paper equivalent thereof on form APT 101, which, depending on the circumstances, can be an application for—
| (a) | registration of an agent where this requirement is applicable; or |
| (b) | a change in registration details of an agent registered in terms of that provision; |
“APT operator application” means an application contemplated in section 47B(4), and includes an electronic application through eFiling as well as the paper equivalent thereof on form APT 102, which, depending on the circumstances, can be an application for—
| (a) | registration in respect of an operator liable to be registered; |
| (b) | confirmation of non-liability to be registered in respect of an operator not required to register; |
| (c) | a change in registration details of a registered operator, including a change of agent or a change in respect of the liability status of an operator; or |
| (d) | cancellation of a registration; |
“branch front end capturing” or “BFE capturing”, in relation to an electronic application, means the electronic capturing by an officer at the Alberton Excise Office, of information provided by the applicant as may be required for such application on the internal SARS electronic system used for purposes of processing of such applications;
“electronic application”, in relation to an APT agent application or an APT operator application, means the electronic application accessible through eFiling or BFE capturing;
“form APT 101” means the paper equivalent of the electronic APT agent application to be submitted in circumstances set out in rule 47B.06(a)(i)(bb);
“form APT 102” means the paper equivalent of the electronic APT operator application to be submitted in circumstances set out in rule 47B.03(a)(ii);
“form APT 201” means the paper equivalent of the electronic return for air passenger tax to be submitted in circumstances set out in rule 47B.07(a)(ii); and
“liability status”, in relation to an operator, means—
| (a) | non-liable to be registered, in the case where an operator is not required to register in terms of section 47B(4)(b) as an operator for purposes of the collection of air passenger tax; or |
| (b) | liable to be registered, in the case where an operator is required to register in terms of section 47B(4)(b) as an operator for purposes of the collection of air passenger tax. |
[Rule 47B.01 inserted by section 2 of Notice R. 7430, GG54613, dated 8 May 2026 - effective 1 July 2026]