Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter XII : General

Rules for Section 101A of the Act

Electronic communication for the purpose of customs and excise procedures

Communication by proper document if a computer system is inoperative
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101A.09(13)

(a)

(i)Whenever the computer system of the Commissioner is inoperative for whatever reason, the registered user or the registered user's intermediary shall be advised of these facts, including the expected duration thereof, electronically or by other means.
(ii)Whenever any registered user communicates with the Commissioner electronically through an intermediary as defined, the Commissioner must advise such intermediary of the circumstances contemplated in subparagraph (i).
(b)The mere fact that a computer system is inoperative shall not absolve any registered user from complying with any of the obligations under the provisions of the Act.
(c)In circumstances where a registered user cannot communicate electronically with the Commissioner as contemplated in section 101A, the registered user shall communicate with the Commissioner, a Controller or an officer for any of the purposes of the Act by paper document and shall continue to do so until electronic communication can be re-established in full compliance with the provisions of section 101A and the user agreement.