Electronic communication for the purpose of customs and excise procedures

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Numbering of rules, meanings of expressions, delegation and application for registration as registered user...

Mandatory electronic communication of reports, declarations and certain applications

Requirements specified in section 101A(5)

Approval, refusal, cancellation or suspension of registration

Keeping of records

Submission of documents electronically and digital signature

Proof of electronic communications

Communication by proper document if a computer system is inoperative

Acknowledgement of receipt

Implementation arrangements for Internet users and amendment of existing user agreements

Communication when any tariff heading or item of any Schedule is amended

Electronic Communication: User Agreement (Rule 101A.03)

Annexure A - Digital Signature