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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

Implementation arrangements for Internet users and amendment of existing user agreements

 

101A.11

(a)
(i) Every registered user must apply, on a form available from the Commissioner, for amendment of the user agreement by the substitution for the existing Annexure A of the Annexure A included in this amendment of the rules, within 90 days after the date of publication of the amended rules in the Gazette.
(ii) Where any registrant applies for amendment of a user agreement for the purpose of Internet, the registrant must submit a completed Annexure DA 185.4A6 with the application for amendment.
(b) No registered user shall be allowed to communicate with the Commissioner, a Controller or an officer by using the Internet unless a digital certificate has been issued by the Commissioner as contemplated in Annexure A.