Special Investigating Units and Special Tribunals Act, 1996
R 385
Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter XII : GeneralRules for Section 101A of the ActElectronic communication for the purpose of customs and excise proceduresKeeping of records |
101A.06(8)
| (a) | Section 101 and the rules therefor regarding books, accounts, documents and electronic data shall mutatis mutandis apply in addition to the terms and conditions of the user agreement. |
| (b) | The period for which such records shall be kept shall be five (5) years as prescribed in paragraph 3(d)(iv) of the user agreement. |
