Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter II : Administration, General Duties and Powers of Commissioner and Officers, and Application of Act

Rules for Section 4(3D) of the Act

Circumstances in which information relating to tariff determinations may be published
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4.01Information relating to a tariff determination made in respect of goods may be published only if the publication of the information is likely to assist other persons required to make tariff self-determinations when clearing goods of the same class or kind: Provided that no information may be published regarding a determination made in respect of—
(a) alcoholic beverages as contemplated in section 47(9)(a)(iv); or
(b) goods of the same class or kind if such goods are exclusively manufactured or imported by a specific person.

 

[Rule 4.01 of Chapter II inserted by Notice No. R. 4715, GG50458, dated 12 April 2024 - effective 19 April 2024]