Stamp Duties Act, 1968 (Act 77 of 1968)
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 46A of the ActPart 3 : Non-reciprocal tariff treatment under the Generalised System of Preferences (GSP) granted to developing and least developed countries by the Russian Federation, the Republic of Belarus and the Republic of KazakhstanExporters must ascertain precise qualifying requirements and extent of benefits from the importer or the customs authority in the Russian Federation |
46A3.02
| (a) | The English versions of the enactments of the Russian Federation referred to in these rules have been obtained from the South African Embassy in Moscow. |
| (b) | The translations are not clearly worded in some respects and care must therefore be exercised in applying any provision and the South African Revenue Service cannot warrant that the enactments are free from errors or up to date or otherwise complete, and having regard to the provisions of section 46A(7), it is the duty of exporters to ascertain particulars or confirmation of the precise qualifying requirements and the extent of any benefit from the importer or the customs authority in the Russian Federation. |
