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

Customs and Excise Rules

Chapter XII : General

Rules for Section 101A of the Act

Electronic communication for the purpose of customs and excise procedures

Acknowledgement of receipt

 

101A.10(14)

(a) For the purposes of section 101A(9) acknowledgement shall be in the form and at the time prescribed in the user manual which may require that—
(i) all messages must be acknowledged; or
(ii) only the messages specified in the user manual must be acknowledged.
(b) Where acknowledgement of a message is not prescribed in the user manual, the sender may nevertheless request acknowledgement from the recipient who must acknowledge the message within the time prescribed or if no time is prescribed as soon as reasonably possible.

(c)

(i) The dispatch of a message occurs, and the time and place of receipt thereof shall be, as prescribed in section 101A(9)(c).
(ii) Any message shall be deemed not to have been received unless accessible in the computer to which it was sent.