Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter XII : General

Rules for Section 119A of the Act

Adaptation of section 101A(10)(d)
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119A.S101A(10)(d)

(i)The Commissioner may, notwithstanding anything to the contrary contained in this section, permit, as prescribed by rule, any person who is registered as a user and has entered into a user agreement as contemplated in subsection (3), to submit electronically any communication referred to in paragraph (a), by using the Internet, except for the purposes of e-filing.
(ii)Subject to such exceptions, adaptations or additional requirements as the Commissioner may prescribe by rule, the provisions of this section shall apply to the submission of such communication, except for purposes of e-filing.
(iii)"Internet" shall have the meaning assigned thereto in the Electronic Communications and Transactions Act, 2002 (Act No. 25 of 2002).
(iv)Notwithstanding anything to the contrary in this section or any other provision of this Act, but subject to such exceptions, adaptations or additional requirements as the Commissioner may prescribe by rule, the regulations issued in terms of section 66(7B) of the Income Tax Act, 1962, prescribing procedures for submitting returns in electronic format and requirements for electronic signatures published in Government Notice No R. 1454 of Government Gazette 25557 of 8 October 2003, read with section 269(1) of the Tax Administration Act, 2011 (Act No. 28 of 2011) shall apply, with the necessary changes, for the purposes of e-filing.
(v)Any reference in this section or in any rule made for the section to "regulations" or "a regulation" shall mean the regulations referred to in subparagraph (iv).

(vi)

(aa)The provisions of subsections (11) and (12), shall, subject to item (bb), apply with the necessary changes to any electronic signature and other electronic communications contemplated in the regulations.
(bb)For the purposes of this paragraph and subsections (11) and (12)(a) the words "the regulations" must be substituted, respectively, for the words "the provisions of subsection (4)" in subsection (11) and in subsection 12(a) for the words "the provisions and conditions of the user agreement referred to in subsection (4)."