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Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter X : Rebates, Refunds and Drawbacks of Duty

Rules for Section 76 of the Act

General refunds in respect of imported goods, excisable goods and certain exported goods

[Rules for Section 76 of the Act - Heading substituted by section 2 of Notice No. R.656, GG44907, dated 30 July 2021 - effective 1 August 2021]

 

76.01 Any application for a refund or payment in terms of section 76 shall be submitted to the Controller in the prescribed form (form DA 66) together with all necessary documents relating to such application.

 

76.02 [Rule 76(76.02) deleted by Notice No. R. 408, GG44546, dated 7 May 2021]

 

76.03 Where, for purposes of applying for a refund of duty, an examination without prejudice of the goods concerned is required, the provisions of rule 40.01 shall be complied with.

 

76.04

(a) Notwithstanding rule 76.01, for the purposes of a refund application contemplated in section 76(4) in respect of imported goods and excisable goods, a voucher of correction as provided for in section 40(3)(a)(i)(bb)(A) reflecting a refund amount submitted manually or electronically with a refund indicator shown thereon shall be regarded as an application for refund of that amount.

[Rule 76(76.04)(a) substituted by section 3 of Notice No. R.656, GG44907, dated 30 July 2021 - effective 1 August 2021]

(b)

(i) The form CR 1, obtainable from the SARS website, together with all documents necessary to prove that the refund is due must be submitted in paper format or by facsimile transmission or electronically to reach the Commissioner during the official hours of attendance prescribed in item 201.10 of the Schedule to the Rules at the place specified and within the time indicated in a request by SARS for the CR 1 and necessary documents to be submitted.
(ii) The application shall only be regarded as validly submitted on receipt of a properly completed form CR 1 and the necessary documents proving that a refund is due.
(iii) If form CR 1 and the necessary documents are not received within the time specified in subparagraph (i), the voucher of correction received will be electronically cancelled by SARS and a fresh voucher of correction must thereafter be submitted if it is intended to renew the application for the refund.