Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter V : Clearance and Origin of Goods: Liability for and payment of duties

Rules for Section 47 of the Act

47B.04 Operators not liable to be registered
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[Rule 47B.04 heading inserted by section 4 of Notice R. 7430, GG54613, dated 8 May 2026 - effective 1 July 2026]

 

47B.04Operators not liable to be registered

 

(a)If an operator is not liable to be registered as contemplated in section 47B(4)(b) and applied for confirmation of non-liability status in terms of rule 47B.03(a), a numbered certificate will be issued to such operator to confirm that the operator is not liable to register as an operator for purposes of the collection of air passenger tax;

 

(b)An operator with non-liability status shall indicate the certificate number of such certificate on all correspondence with, or any form or other document required to be completed by, SARS.

 

(c) An operator with non-liability status who becomes liable to be registered shall, within the timeframe stated in section 47B(4)(d), submit an APT operator application in accordance with rule 47B.03 (a)(i) or (ii), read with rule 47B.03(b).

 

[Rule 47B.04 substituted by section 4 of Notice R. 7430, GG54613 dated 8 May 2026 - effective 1 July 2026]