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 119.S39(2B) |
119A.R39(2B).01
| (a) | The exporter shall produce invoices, exchange control form, exporter's written clearing instructions, any document prescribed in any other provision of the Act, any permit, certificate or other authority issued under any other law authorising the exportation of goods and such other documents relating to such goods as the Controller may require in each case. |
| (b) | Notwithstanding paragraph (a) where the exporter is in possession of all documents necessary to complete and submit a valid entry contemplated in section 40(1), those documents— |
| (i) | whether electronically or in paper format, must not accompany the bill of entry transmitted or delivered for processing; and |
| (ii) | must be submitted upon request to the Commissioner as required in terms of rule 119A.R39(2B).02. |
| 119A.R39(2B).02 | Where the Commissioner requests the submission of documents as contemplated in rule 119A.R39(2B).01, 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(2B).03 | The documents contemplated in rule 119A.R39(2B).01 must be kept as contemplated in section 101 and the rules made thereunder available for inspection by an officer. |