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 46A of the Act

Part 1 : Preferential tariff treatment of textile and apparel articles imported directly into the territory of the United States of America from the Republic as contemplated in the African Growth and Opportunity Act (the AGOA)

Internal appeal
Purchase cart Previous page Return to chapter overview Next page

 

46A1.13

(a)Any person involved in a dispute with the South African Revenue Service concerning any decision or determination in respect of the application or interpretation of any provision of any enactment or section 46A and these rules or any other provision of this Act may submit an internal appeal to the Commissioner within 3 months of the decision or determination concerned.
(b)Application for internal appeal shall be made on the appeal form obtainable from the manager responsible for the administration of the rules of origin section in Head Office and shall state all the facts and circumstances relating to the dispute in such form which shall be supported by available documentary evidence including the documents in respect of the relevant customs and excise procedure and legal argument to substantiate the viewpoint expressed in the application.

[Rule 46A1.13(b) substituted by paragraph (bb) of Notice No. R. 1472 dated 22 December 2017]