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

Proof of electronic communications
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101A.08(12)

(a)The provisions of paragraph 9 of the user agreement shall establish the basis upon which any court of competent jurisdiction shall consider the affixing of any digital signature, any digital signature, data, electronic record, information, message, data log or the like for purposes of determining any issue to which the provisions of section 101A relate.
(b)Whenever any officer or any employee of a registered user, as the case may be, for the purpose of the Act, these rules and the provisions of paragraph 9 of the user agreement issues a certificate in respect of any message, or a copy or printout of or an extract from such message in the data log, as defined, such certificate shall specify the following particulars—
(i)the identity of the officer or employee who originated the message;
(ii)the time and date the message was dispatched from the computer system of the originator;
(iii)the time and date the message accessed the computer system of the addressee;
(iv)the time and date the acknowledgement of receipt, where required, was received on the computer system of the originator;
(v)in the case of the registered user, whether the computer system, at the time of receipt or of dispatch of the message complied in all respects with the provisions of the user agreement, the user manual and VANS in respect of the data log to which the certificate applies;
(vi)in the case of the Commissioner, that the computer system of the Commissioner, at the time of receipt or dispatch of the message complied in all respects with UN/EDIFACT standards.
(vii)in the case of the registered user the identity of every person authorized by the registered user at the time of the data log concerned to affix a digital signature on any document required to be signed for purposes of the Act, and the person who affixed a digital signature in respect of the message concerned;
(viii)that the manner in which the data in the data log was stored, the procedures employed to protect its integrity and the particulars of those elements in the retrieved data log, which were subsequently added for purposes of storage and retrieval identification conform in all respects with the requirements of section 101A, the rules, the user agreement and the user manual.