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.05
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47B.05

(a)The register of operators shall reflect the particulars of registered operators, operators no liable to be registered and agents of operators who are required in terms of section 47B(5)(a) to appoint an agent.
(c)Any registration shall be effective from the date of liability to register.
(d)Where an operator is not so registered, this fact shall not affect the liability of the operator in respect of any obligation imposed in terms of this Act or the rules.