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 true copies of invoices
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39.05True copies of invoices in respect of goods entered in terms of any heading in Schedule No. 1 to the Act (whether or not such goods are also cleared under rebate of duty in terms of any item of Schedule No. 3 of Schedule No. 4 to the Act) shall, as the Controller may require, at the time of entry of such goods be produced to him for retention.