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

Information that may be published

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4.02

(1) The information relating to a tariff determination which may be published is, subject to subrules (2) and (3), limited to—
(a) the date of the determination;
(b) the description of the commodity, excluding its brand name or trade name;
(c) an analysis of the application; and
(d) the determination.

 

(2) Information published in terms of subrule (1) may not reveal—
(a) the name or personal particulars of any person who trades or intends to trade goods in respect of which the tariff determination was made, and in whose name the determination was issued;
(b) the name and contact details of the person who supplied such goods;
(c) the purchasing or selling price of such goods or other particulars of the contract between any persons referred to in paragraph (a) or (b); or
(d) any other information that may prejudicially affect the competitive position of a person referred to in paragraph (a) or (b).

 

(3) Any information published in terms of this rule may be updated by SARS by amending, deleting or replacing such information as may become necessary, and any such update must comply with the provisions of this rule.

 

[Rule 4.02 of Chapter II inserted by Notice No. R. 4715, GG50458, dated 12 April 2024 - effective 19 April 2024]