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 4 : Non reciprocal tariff treatment under the General System of Preferences (GSP) granted to developing countries by the Republic of Turkey

46A4.02

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46A4.02

(a)Subject to section 3(2), any power, duty or function contemplated in sections 46(4)(d) and 46A(4) is delegated to the extent specified in these rules to the Head Customs Operations in the Customs and Excise division of the South African Revenue Service, the Controller or any officer designated to exercise such power or perform such duty or function;
(b)For the purposes of paragraph (a) any delegated officer may exercise any power or duty or function conferred or imposed on customs authorities in any enactment or on any officer in terms of any other provision of this Act for the purpose of verification of the originating status of goods or the fulfillment of the other requirements of such enactment.

 

[Rule 46A4.02 substituted by paragraph (nn) of Notice No. R. 1472 dated 22 December 2017]