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 when any tariff heading or item of any Schedule is amended
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101A.12For the purposes of paragraph 15 of the agreement, where the Commissioner, either by paper document or electronic communication, one the date preceding the date of publication in the Gazette gives notice of an amendment to any tariff heading or item of any Schedule, a registered user may not submit a clearance declaration giving effect to that amendment before 00.00 on the date of publication.

 

[Rule 101A.12 substituted by Notice No. R. 431, GG40846, dated 19 May 2017]