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

Customs and Excise Rules

Chapter XII : General

Rules for Section 120 of the Act

Charges and payment for special or extra attendance

 

120.04

(a) Charges for special attendance
(i) Except in the case of special attendance referred to in subparagraph (ii), the charge for special attendance is—
(aa) in the case where any provision of this Act specifies a time prior to the attendance before which the Controller must be notified and the Controller is not so notified, R200 for the first hour or part thereof;
(bb) in any other case R100 per hour or part thereof for the services of each officer.
(ii) The charge for special attendance to certify or photocopy documents is—
(aa) R10 for certification of a document (irrespective of the number of pages thereof);
(bb) R1 for photocopying a page, where paper is supplied by the office making the photocopy; or
(cc) 50 cents a page, where the applicant for special attendance supplies the paper.
(b) Charges for extra attendance
(i) The charge for extra attendance is—
(aa) R150 per hour or part thereof for the services of each officer on any day except Sunday or a public holiday;
(bb) on a Sunday or public holiday, R200 per hour or part thereof for the services of each officer.
(ii) Where any service is not completed within the prescribed hours of attendance and the service extends until after such hours, extra attendance is payable thereafter for every hour or part thereof until completion of the service.
(c) Duration of service
(i) Special attendance charges are levied from the time the officers leave the office until they return to the office.
(ii) Extra attendance charges are levied from the time the officers leave the office or their residence until they return to their residence or the office.
(d) Payment of special or extra attendance charges
(i) Attendance charges must be paid to the Controller in cash or by electronic funds transfer.

[Rule 120.04(d)(i) substituted by section 13 of Notice No. R.1768, GG45931, dated 18 February 2022]

(ii)
(aa) Where the Controller does not require security, the amount due must be paid by 12:00 on the first official working day after the attendance ends.
(bb) Where the Controller requires security, the person requesting the attendance must deposit prior to its commencement an amount equal to the total amount of the charges as estimated by the Controller.

 

 


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