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 40 of the Act

Substitution of bills of entry
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40.02 For the purposes of section 40(3)(a)(ii)—
(a)vouchers of correction shall not be used to transfer the entry of goods from one schedule to the Act to another;
(b)the substituting bill of entry shall be delivered to and accepted by the Controller before the original bill of entry is cancelled by voucher of correction; and
(c)a voucher of correction cancelling the original bill of entry shall indicate how the goods concerned were accounted for and reflect the substituting bill of entry number and date.