Foodstuffs, Cosmetics and Disinfectants Act, 1972
R 385
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 15 of the ActPart 4: General15.12 Payment of customs duties and tax and method of payment |
| (a) | Any duties and tax payable may be paid— |
| (i) | before arrival at the relevant place of entry or exit by way of electronic funds transfer through approved financial institutions indicated on the SARS website; or |
| (ii) | at the relevant place of entry or exit by way of— |
| (aa) | cash, in South African Rand; |
| (bb) | electronic funds transfer through approved financial institutions indicated on the SARS website; or |
| (cc) | debit or credit card payment at places of entry or exit equipped with systems for processing card payments (point of sale terminals), provided that such card is issued by an approved financial institution indicated on the SARS website. |
| (b) | A traveller is entitled to receive a proof of payment. |
