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

General
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47B.11Forms APT 101, 102 and 201 are available as published on the SARS website.

[Rule 47B.11 substituted by section 4 of Notice No. R. 3871, GG49304, dated 15 September 2023]