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

Customs and Excise Rules

Chapter III : Importation, Exportation and Transit and Coastwise Carriage of Goods

Rules for Section 8 of the Act

Part 10 : Other reporting matters

8.51 Extension or shortening of timeframes for submission of reporting documents

 

(1) A person that must submit reporting documents in terms of these rules that wishes to have a timeframe applicable to the submission of a particular reporting document extended or shortened, may apply to the Commissioner for such extension or shortening in terms of this rule.

 

(2) An application referred to in subrule (1) must –
(a) be submitted to the Commissioner on the applicant’s letterhead; and
(b) reflect the following information:
(i) The name of the applicant;
(ii) the relevant rule prescribing the timeframe which is required to be extended or shortened;
(iii) the extended or shortened timeframe applied for; and
(iv) the reason why the extension or shortening is required.

 

(3) An application in terms of this rule must be submitted prior to the expiry of the timeframe to which the extension or shortening relates.