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

Implementation arrangements for Internet users and amendment of existing user agreements
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101A.11

(a)
(i)Every registered user must apply, on a form available from the Commissioner, for amendment of the user agreement by the substitution for the existing Annexure A of the Annexure A included in this amendment of the rules, within 90 days after the date of publication of the amended rules in the Gazette.
(ii)Where any registrant applies for amendment of a user agreement for the purpose of Internet, the registrant must submit a completed Annexure DA 185.4A6 with the application for amendment.
(b)No registered user shall be allowed to communicate with the Commissioner, a Controller or an officer by using the Internet unless a digital certificate has been issued by the Commissioner as contemplated in Annexure A.