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

Customs and Excise Rules

Chapter V : Clearance and Origin of Goods: Liability for and payment of duties

Rules for Section 39 of the Act

Production of statements relating to invoices
Purchase cart Previous page Return to chapter overview Next page

 

39.04Any invoice or number of invoices presented to the Controller in respect of goods imported into the Republic shall be accompanied by a statement reflecting a summary of all the invoices relating to such goods including the total value of each invoice to which such statement relates, as well as all the charges (including freight, insurance and commission) and full particulars of the marks and numbers of the containers or packages concerned.