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

Customs and Excise Rules

Chapter V : Clearance and Origin of Goods: Liability for and payment of duties

Rules for Section 39 of the Act

Production of true copies of invoices

 

39.05 True copies of invoices in respect of goods entered in terms of any heading in Schedule No. 1 to the Act (whether or not such goods are also cleared under rebate of duty in terms of any item of Schedule No. 3 of Schedule No. 4 to the Act) shall, as the Controller may require, at the time of entry of such goods be produced to him for retention.