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 matters8.51 Extension or shortening of timeframes for submission of reporting documents |
| (1) | A person that must submit reporting documents in terms of these rules that wishes to have a timeframe applicable to the submission of a particular reporting document extended or shortened, may apply to the Commissioner for such extension or shortening in terms of this rule. |
| (2) | An application referred to in subrule (1) must – |
| (a) | be submitted to the Commissioner on the applicant’s letterhead; and |
| (b) | reflect the following information: |
| (i) | The name of the applicant; |
| (ii) | the relevant rule prescribing the timeframe which is required to be extended or shortened; |
| (iii) | the extended or shortened timeframe applied for; and |
| (iv) | the reason why the extension or shortening is required. |
| (3) | An application in terms of this rule must be submitted prior to the expiry of the timeframe to which the extension or shortening relates. |