64. Special warehouses for the manufacture of wine
Unless the permission of the Commissioner has been obtained to manufacture wine in a customs and excise manufacturing warehouse, no person shall manufacture wine except in a special customs and excise warehouse licensed under this Act.
63. Stills to be licensed
(1) No person shall own or have in his possession or under his control any still except under a licence prescribed in Schedule No. 8 and subject to the rules: Provided that the Commissioner may by rule exempt from all or any of the provisions of this subsection –
(a) any licensed still maker in so far as any still manufactured or imported by him for sale and in his possession is concerned; or
(b) any person in so far as any still is concerned which he has proved to the Commissioner is in his possession solely as a curiosity or ornament or is used solely for any such purpose as the Commissioner may specify by rule.
[Subsection (1) amended by section 4 of Act 98 of 1970 and section 9 of Act 57 of 1966 and substituted by section 45 of Act 45 of 1995]
(2) The provisions of subsections (3) and (4) of section 62 shall mutatis mutandis apply in respect of any licence issued in respect of a still under this Act to any person to whom a licence under this Act has been or had at any time been issued as an agricultural distiller: Provided that the provisions of this subsection shall not apply in respect of any such licence in respect of a still which is held by any such agricultural distiller as is referred to in subsection (5) of section 62.
(3)
(a) If any agricultural distiller to whom a licence in respect of a still has been issued under this Act voluntarily abandons such still to the Commissioner, the Commissioner may, out of moneys appropriated by Parliament for the purpose, pay to that distiller,, as compensation the current market value of such still.
[Paragraph (a) substituted by section 25 of Act 34 of 2004]
(b) Where any person has so abandoned any still no licence to own a still to be used by him in the capacity of an agricultural distiller shall thereafter be granted to him unless a new licence as an agricultural distiller has, after such abandonment, been issued to him under this Act.
(c) Any still abandoned under this subsection shall be destroyed by the Commissioner.
61. Customs and excise warehouse licences
(1) Before a customs and excise warehouse is licensed the person applying for such licence shall furnish such security as the Commissioner may require.
(2) The Commissioner may at any time require that the form, nature or amount of such security shall be altered or renewed in such manner as he may determine.
(3) The Commissioner may by endorsement permit a licence to be transferred from one customs and excise warehouse to another customs and excise warehouse in the area controlled by the same Controller and in the possession of the person to whom the licence has been issued, but no customs and excise warehouse licence shall be transferable from one person to another.
(4)
(a) Not more than one licence shall be issued in respect of any customs and excise warehouse:
Provided that the Commissioner may, on such conditions as the Commissioner may in each case impose, issue a licence –
(i) to the owner or person in possession or control of any customs and excise storage or manufacturing warehouse in which excisable or fuel levy goods are stored or manufactured; and
(ii) to each person who obtains for distribution on own account these goods from any such warehouse.
(b) The owner or person in possession or control of such warehouse who is so licensed shall be liable for the fulfilment of all obligations under this Act in respect of such goods in such warehouse. Provided that each person to whom a licence is so issued shall be liable for any liability incurred under this Act in respect of goods so obtained from such warehouse.
[Subsection (4) substituted by section 22 of Act 84 of 1987 and section 107 of Act 74 of 2002]
60. Licence
(1)
(a) No person shall perform any act or be in possession of or use anything in respect of which a licence is prescribed in Schedule No. 8 unless such person has obtained the appropriate licence which shall not be issued unless the prescribed licence fee has been paid.
(b) The activities for which a licence is required, the persons who are required to licence, the procedures, conditions, which may include the furnishing of security, and any other requirements relating to such licence, if not prescribed elsewhere in this Act, may be prescribed in the Notes to the item in which such licence is specified in Schedule No. 8 and any rules made by the Commissioner under the provisions of this Act.
(c)
(i) Any person applying for a licence under any provision of this Act shall, before such licence is issued, furnish security, in the form, nature or amount determined by the Commissioner to protect the state from any loss likely to be incurred as a result of the activities to be licensed.
(ii) The Commissioner may at any time require that the form, nature or amount of such security be altered so as to protect the state as contemplated in subparagraph (i).
[Paragraph (c) added by section 48 of Act 30 of 2002]
[Subsection (1) substituted by section 46 of Act 19 of 2001]
(2) The Commissioner may, subject to review by the High Court –
(a) refuse any application for a new licence or refuse any application for a renewal of a licence if –
(i) the applicant –
(aa) does not comply in respect of such application with the requirements specified by rule or any condition imposed by the Commissioner;
(bb) has made a false or misleading statement with respect to any material fact or omits to state any material fact which was required to be stated in the application for a licence;
(ii) the applicant or any employee of such applicant has –
(aa) contravened or failed to comply with the provisions of this Act; or
(bb) been convicted of an offence under this Act; or
(cc) been convicted of an offence involving dishonesty; or
(dd) failed to comply with any condition or obligation imposed by the Commissioner in respect of such licence:
Provided that subparagraphs (aa) to (cc) shall not apply in respect of an employee if the applicant proves that he was not a party to or could not prevent any such act or omission by such employee; or
(b) cancel or suspend for a specified period any licence –
(i) if the holder of such licence –
(aa) is sequestrated or liquidated; or
(bb) no longer carries on the business for which the licence was issued; or
(cc) is no longer qualified according to the qualifications prescribed in the rules; or
(dd) failed to pay any amount demanded under this Act within 30 days from the date of such demand; or
(ii) if the holder of such licence or the employee of such licensee has –
(aa) contravened or failed to comply with the provisions of this Act; or
(bb) been convicted of an offence under this Act; or
(cc) been convicted of an offence involving dishonesty; or
(dd) failed to comply with any condition or obligation imposed by this Act or by the Commissioner in respect of such licence:
Provided that subparagraphs (aa) to (cc) shall not apply in respect of an employee if the holder proves that he was not a party to or could not prevent any such act or omission by such employee:
Provided that before a licence is cancelled or suspended, except when any demand for any amount remains unpaid for a period exceeding 30 days from the date of the demand, the Commissioner shall –
(a) give 21 days notice to the licensee of the proposed cancellation or suspension;
(b) provide reasonable information concerning any allegation and grounds for the proposed cancellation or suspension;
(c) provide a reasonable opportunity to respond and make representations as to why the licence should not be cancelled or suspended.
[Subsection (2) substituted by section 11 of Act 86 of 1982, section 44 of Act 45 of 1995, section 57 of Act 53 of 1999 and section 46 of Act 19 of 2001]
(3) The Minister may, whenever he deems it expedient in the public interest to do so, amend Schedule No. 8 by notice in the Gazette.
[Subsection (3) added by section 25 of Act 59 of 1990]
(4) The provisions of section 48(6) shall mutatis mutandis apply in respect of any amendment made under the provisions of subsection (3) of this section.
[Subsection (4) added by section 25 of Act 59 of 1990 and substituted by section 9 of Act 19 of 1994]
[Section 60 amended by section 4 of Act 85 of 1968, substituted by section 20 of Act 105 of 1969 and amended by section 14 of Act 21 of 2021 effective on 19 January 2022].
59A. Registration of persons participating in activities regulated by this Act
(1)
(a) Notwithstanding any registration prescribed in terms of any other provision of this Act, the Commissioner may require all persons or any class of persons participating in any activities regulated by this Act, to register in terms of this section and its rules.
(b) The Commissioner may by rule prescribe the following –
(i) any general or particular category of registration;
(ii) the application form for registration, the qualifying requirements for any category of registration and the documents and information to be furnished in support of the application;
(iii) the activities and persons included or excluded from registration;
(iv) any date from which any person or the different dates from which any class of persons shall be required to register under this section and its rules before transacting any business in relation to customs and excise matters;
(v) any reasonable extension of the date or dates specified under the provisions of subparagraph (iv);
(vi) procedures for amendment of registration particulars; and
(vii) any other matter which the Commissioner may consider reasonably necessary and useful to regulate such registration.
(2)
(a) The Commissioner may –
(i) before registration require any person or class of persons to furnish such security and enter into such agreement as the Commissioner may determine;
(ii) at any time require that the form, nature or amount of such security shall be altered or renewed in such manner as the Commissioner may determine.
(b) The Commissioner may refuse any application for registration or cancel or suspend any registration.
(c) The provisions of section 60(2) shall apply mutatis mutandis for the purposes of paragraph (b).
[Paragraph (c) substituted by section 47 of Act 30 of 2002]
[Subsection (2) substituted by section 188 of Act 60 of 2001]
[Section 59A inserted by section 45 of Act 19 of 2001]
64G. Licensing of degrouping depot
(1)
(a) Any reference in this section to a-
62. Agricultural distillers
(1) ……….
[Subsection (1) substituted by section 8 of Act 57 of 1966 and section 7 of Act 103 of 1972 and deleted by section 12 of Act 86 of 1982]
(2) After the commencement of this Act a licence under this Act as an agricultural distiller shall not be granted to any person –
(a) who had not at any time before such commencement been licensed under any law relating to excise as an agricultural distiller; or
(b) who, after such commencement, has for any continuous period of more than twelve months not been the holder of a licence as an agricultural distiller issued under this Act.
(3) No licence issued under this Act to any person as an agricultural distiller may be transferred to any other person or from one farm to another, except in circumstances which the Commissioner may deem exceptional or, in the event of the death of the licensee or the expropriation in terms of the Expropriation Act, 1975 (Act No. 63 of 1975), of a farm in respect of which the licence was issued, with the written permission of the Commissioner and subject to such conditions as he may determine.
[Subsection (3) substituted by section 12 of Act 86 of 1982]
(4)
(a) Any licence issued under this Act to any person as an agricultural distiller shall, subject to the provisions of subsection (3), lapse upon the death of the licensee or upon conviction of the licensee of any offence under this Act or any law relating to the illicit manufacture, conveyance, supply or possession of intoxicating liquor.
[Paragraph (a) substituted by section 12 of Act 86 of 1982]
(b) For the purposes of this subsection the imposition of a penalty by the Commissioner under the provisions of section 91 shall be deemed to be a conviction under this Act.
(5) The provisions of subsections (2) and (4) and of section 63(3) shall not apply in the case of an agricultural distiller who produces annually a quantity of spirits which exceeds a quantity determined by the Commissioner and who produces such spirits for a purpose approved by the Commissioner.
[Subsection (5) substituted by section 8 of Act 57 of 1966]
CHAPTER VIII
REGISTRATION, LICENSING AND ACCREDITED CLIENTS
[Heading substituted by section 44 of Act 19 of 2001]