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

Manner of publication and binding effect
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4.03Information relating to tariff determinations
(a) shall be published on the SARS website; and
(b) applies in relation to the goods in respect to which the relevant determination was issued, as well as all identical goods entered by or on behalf of the person in whose name the determination was issued.

 

[Rule 4.03 of Chapter II inserted by Notice No. R. 4715, GG50458, dated 12 April 2024 - effective 19 April 2024]