Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter III : Importation, Exportation and Transit and Coastwise Carriage of GoodsRules for Section 8 of the ActPart 2 : General requirements8.05 Submission of reporting documents by registered agents |
(1) |
(a) | An obligation placed in terms of these rules on a carrier to submit an advance loading or advance arrival or departure notice, an arrival or a departure notice, manifest or update of an advance notice, or any other reporting document, must, in the case of a carrier who is not located in the Republic, be complied with either by the carrier or that carrier’s registered agent in the Republic. |
(b) | A registered agent submitting a reporting document on behalf of a carrier as contemplated in paragraph (a) must be registered in terms of rule 8.04 as a person submitting reporting documents. |
(2) | If a reporting document is submitted by a registered agent on behalf of a carrier as contemplated in this rule, the reporting document must, in addition to the name and customs code of the agent, also reflect the identity of the carrier. |