Road Traffic Management Corporation Act, 1999
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 40 of the ActManner in which bills of entry may be adjusted where customs value declared is affected by transfer pricing adjustments |
| 40.03 | Where, as a result of a transfer pricing adjustment as defined in rule 41A.01(a) an adjustment to a bill of entry is required in terms of section 40(3)(a)(i) in relation to the customs value of goods, the relevant bills of entry may be adjusted by following the process contemplated in rule 41A.01. |
[Rule 40.03 inserted by section 1 of Notice No. R.7900, GG55355, dated 11 September 2026 - effective 14 September 2026]
