Foodstuffs, Cosmetics and Disinfectants Act, 1972
R 385
Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter V : Clearance and Origin of Goods: Liability for and payment of dutiesRules for Section 39 of the ActCustoms worksheet to support bills of entry |
39.05A
| (a) | A bill of entry shall be supported by a customs worksheet which includes the applicable customs value calculations, the rate of exchange and conversion into the currency of the Republic, if applicable, as well as factor calculations in respect of dutiable charges calculated proportionately, per line of the bill of entry. |
| (b) | A copy of the customs worksheet referred to in paragraph (a) must be retained and produced to the Controller on request. |
[Rule 39.05A inserted by section 2 of Notice No. R. 7656, GG54939, dated 3 July 2026 - with effect from 3 July 2026]
