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

Keeping of records
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101A.06(8)

(a)Section 101 and the rules therefor regarding books, accounts, documents and electronic data shall mutatis mutandis apply in addition to the terms and conditions of the user agreement.
(b)The period for which such records shall be kept shall be five (5) years as prescribed in paragraph 3(d)(iv) of the user agreement.