Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter XII : GeneralRules for Section 101A of the ActElectronic communication for the purpose of customs and excise proceduresSubmission of documents electronically and digital signature |
101A.07(10)
(a) | Compliance with the provisions of Annexure A to the user agreement will constitute a digital signature. |
(b) | The affixing of a digital signature, the authentication and the verification thereof shall be in accordance with the provisions of the said Annexure A. |