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 10 : Other reporting matters8.48 Submission of amended reporting documents |
| (1) | A person who has submitted a reporting document in terms of these rules must amend the document by submitting an amended reporting document reflecting the amended information if— |
| (a) | any information which has been reported has subsequently changed; or |
| (b) | any incorrect, incomplete or out-dated information has been reported. |
| (2) | An amended reporting document must be submitted immediately when the person concerned becomes aware of the changed, incomplete, incorrect or out-dated information. |
| (3) | An amended reporting document submitted in terms of subrule (1)— |
| (a) | must contain the original information as amended by the updated information; and |
| (b) | replaces the original document. |