Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter XII : GeneralRules for Section 119A of the ActRules in terms of 119A.S39(1)(c) |
| 119A.R39(1)(c).01 | Where the Commissioner requests the submission of documents as contemplated in adapted section 119A.39(1)(c), such documents must be submitted in paper format or by facsimile transmission or electronically to reach the Commissioner during the official hours of attendance prescribed in item 201.10 of the Schedule to the Rules at the place specified and within the time indicated in such request. |
| 119A.R39(1)(c).02 | The documents contemplated in adapted section 119A.39(1)(c) must be kept as contemplated in section 101 and the rules made thereunder available for inspection by an officer. |