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

Customs and Excise Rules

Chapter VIII : Registration, Licensing and Accredited Clients

Rules for Section 64E of the Act

Accreditation of clients

Part 2 : Levels of accredited client status, application process, validity period and renewal of accredited client status

Investigations to verify statements in applications
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64E.07

(a) For the purposes of an investigation contemplated in section 64E(2)(a), the applicant must make available any books, accounts and other documents and furnish fully the information as may be required by the Commissioner.

 

(b) An investigation referred to in paragraph (a) may include books, accounts or other documents or information for a period of up to five years prior to the date of application for accredited client status, depending on the level of accredited client status applied for.