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.08
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47B.08

(a)Every operator or an agent shall pay the tax which becomes due in any accounting period prescribed in rule 47B(7)(d) not later than the twenty-first day following the end of that accounting period.
(b)Where the last day for the payment falls on a Saturday, Sunday or public holiday, payment shall be made on the last official working day before that day.
(c)Payment shall be made by—
(i)direct deposit into an account nominated by the Commissioner; or
(ii)via eFiling.

[Rule 47B.08(c)(ii) substituted by section 3 of Notice No. R. 3871, GG49304, dated 15 September 2023]