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 47 of the Act

47B.04
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47B.04

(a)If an operator is not liable to be registered or the operator ceases to be liable to be registered a numbered certificate of non-liability will be issued to such operator;
(b)The operator shall quote such certificate number on all correspondence with or any form or other document required to be completed by SARS.