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 41 of the ActApplications for refunds due to importers after transfer pricing adjustments |
41A.03
| (a) | If, as a result of a transfer pricing adjustment effected in accordance with rule 41A.01 a refund is due to an importer, application for such refund must be made by submitting, in respect of each affected bill of entry, a voucher of correction reflecting a refund amount and a refund indicator. |
| (b) | A transfer pricing adjustment effected in accordance with rule 41A.01 together with any voucher of correction contemplated in paragraph (a) is regarded as an application for a refund. |
[Rule 41A.03 inserted by section 2 of Notice No. R.7900, GG55355, dated 11 September 2026 - effective 14 September 2026]
