| (1) | Any person who is a registered importer may apply to the Commissioner for— |
| (a) | an advance tariff ruling; |
| (b) | an advance valuation ruling; or |
| (c) | an advance origin ruling. |
| (2) | An application for an advance ruling— |
| (i) | one class or kind of goods; and |
| (ii) | transactions between the same parties; and |
| (i) | be made in the form and manner and in accordance with any requirements as may be prescribed by rule; |
| (ii) | contain the information required on the application form or prescribed by rule; |
| (iii) | be signed by the applicant, which in the case of electronic submission through a computer system, must be an electronic signature; and |
| (iv) | be supported by any relevant supporting documents and information as may be prescribed by rule, which must be submitted to the Commissioner on request and in a manner indicated in the request. |
| (3) | The Commissioner may request the applicant to submit, within a timeframe indicated in the request, any additional information that may be required before considering an application for an advance ruling. |
| (4) | A fee as may be prescribed by rule is payable in respect of each application. |
[Chapter IXA(74C) inserted by section 17(1) of the Tax Administration Laws Amendment Act, 2022 (Act No. 16 of 2022), Notice No. 1542, GG47827, dated 5 January 2023 - comes into effect on a date to be determined by the Minister by notice in the Government Gazette (section 17(2))]
