Implementation of Geneva Conventions Act, 2012
R 385
Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter XII : GeneralRules for Section 119A of the ActAdaptation of section 39(1)(c) |
| 119A.S39(1)(c) | The said person shall further produce the transport document or such other document in lieu thereof as may be approved by the Commissioner, invoices as prescribed, shipper's statement of expenses incurred by him, copy of the confirmation of sale or other contract of purchase and sale, importer's written clearing instructions, unless exempted by rule, any permit, certificate or other authority issued under any other law authorising the importation of goods and such other documents relating to such goods as the Controller may require in each case and answer all such questions relating to such goods as may be put to him by the Controller, and furnish in such manner as the Commissioner may determine such information regarding the tariff classification of such goods as the Commissioner may require: Provided that if such person is in possession of all documents necessary to complete and submit a valid entry as contemplated in section 40(1), those documents— |
| (i) | whether electronically or in paper format must not accompany the bill of entry transmitted or delivered for processing; and |
| (ii) | must be submitted upon request to the Commissioner as required in terms of rule 119A.R39(1)(c).01. |
