Customs and Excise Act, 1964 (Act No. 91 of 1964)Chapter IXA : Advance Rulings74H. Entry of goods under advance ruling |
When entering goods for any purpose in terms of this Act under an advance ruling, the recipient or other person entering the goods on behalf of the recipient must—
| (a) | indicate on the bill of entry the reference number of any advance ruling that may be applicable to the goods in terms of this Chapter; |
| (b) | on request, furnish such information concerning the goods as the Commissioner may require; and |
| (c) | provide proof to the Commissioner that the ruling applies to those goods on request. |
[Chapter IXA(74H) 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))]