Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter I : General ProvisionsGeneral provisions |
| 00.01 | In these rules "the Act" means the Customs and Excise Act, 1964, and any definition in that Act shall, unless the context otherwise indicates, apply to these rules. |
| 00.02 | Any reference in these rules to any section, to Schedule No. 1, 2, 3, 4, 5, 6 or 8 and to any heading, item or code shall be deemed to be a reference to such section of, Schedule to, or heading or item or code in the Act. |
| 00.03 | Any person who conducts any business with the Office shall at his own expense provide all the relative forms prescribed in paragraph 202.00 of the Schedule hereto as well as any other forms prescribed from time to time and any reference in these rules to a form and the number or lettering thereof shall unless otherwise indicated, be deemed to be a reference to such forms. |