What is the procedure if cancellation of a Storage Warehouse is initiated by SARS?

- Where the licence is to be cancelled, the holder will be advised in writing on SC-CF-05-A08 by the relevant Branch Office. - Before any licence is cancelled, except when any demand for any amount remains unpaid for a period exceeding 30 days from the date of the demand, the Commissioner shall: i) Give 21 days’ notice to the licensee of the proposed cancellation. ii) Provide reasonable information concerning any allegation and grounds for the proposed cancellation. iii) Provide a client with a reasonable opportunity to respond and make representation as to why the licence should not be cancelled. - Recommendation for cancellation should be submitted to the LRCC under the signature of the Controller / Branch Manager. - Final decision on cancellation of licence shall be made on SC-CF-05-A09 by the LRCC. - The letter shall be sent via registered mail to the client stipulating the reason(s) for such cancellation. - No part of any licence fee is refundable on cancellation. - Branch Offices shall finalise voluntary cancellation of licence. - Clients who voluntarily cancel their licences must complete a DA 185 and tick cancellation on section 3 of the form. - The Branch Office shall acknowledge request for voluntary cancellation on SC-CF-05-A11. - Once the office is satisfied that the client has no outstanding debt with SARS, the licence shall be cancelled. - Approval of voluntary cancellation shall be made on SC-CF-05-A12 by the relevant Branch Office. - A client whose licence has been cancelled may not perform any Customs activity relating to that licence. - A client has a right to appeal the decision of the Branch Office by electing the Alternative Dispute Resolution (ADR) process following a decision of an appeal committee under the Internal Administrative Appeal Process as an alternative to judicial proceedings. - A client may also refer the matter to the High Court. - Refer to policy on Alternative Dispute Resolution (SC-CC-25).


Last Updated: 01/02/2013 12:59 PM     print this page
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