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 ActPayment of duty and VAT due after transfer pricing adjustments |
| 41A.02 | If, as a result of a transfer pricing adjustment effected in accordance with rule 41A.01, an amount of duty and VAT is payable to SARS, the relevant importer must within fourteen days of being informed by the Commissioner in writing of acceptance of the CVAC as contemplated in rule 41A.01(h)(ii), by way of the issuance of a Customs and Excise Billing Declaration (form CEB01) effect payment of the amount due to SARS, making use of the unique payment reference number (PRN) indicated on form CEB01. |
[Rule 41A.02 inserted by section 2 of Notice No. R.7900, GG55355, dated 11 September 2026 - effective 14 September 2026]
