Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter V : Clearance and Origin of Goods: Liability for and payment of dutiesRules for Section 40 of the ActRequirements regarding invoices |
| 41.01 | Any person entering any goods imported or to be imported shall produce to the Controller at the time of presenting the bill of entry in question an original invoice from the supplier of the goods showing all particulars required in terms of these rules. |
41.02
| (a) | Invoices issued in respect of the sale, disposal, supply or transfer of excisable goods shall be in such form for each class or kind of such goods as the Controller may require. |
| (b) | All invoices in respect of goods specified in Section B of Part 2 of Schedule No. 1 intended for export or for incorporation in an unused condition in other such goods shall show the duty paid to the Office separately. |
| (c) | If invoices in respect of the sale, disposal, or supply of goods specified in Section B of Part 2 of Schedule No. 1 show the duty specified in Section B of Part 2 of Schedule No. 1 separately such duty shall represent the exact amount paid to the Office. |
| 41.03 | Any person entering any goods for export shall produce to the Controller at the time of presentation of the bill of entry in question, an invoice containing the particulars as the Controller may require. |
| 41.04 | An invoice required in terms of the provisions of rule 41.01 shall not be taken as satisfying the requirements of that rule if it does not contain, in addition to any proprietary or trade name of such goods, a full description of the nature and characteristics of such goods together with such particulars thereof as are required to assess the duty due and to compile trade statistics. |
| 41.05 | Any particulars on any invoice in respect of any imported goods shall be in one of the official languages. |