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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

Numbering of rules, meanings of expressions, delegation and application for registration as registered user

 

101A.01

(a) Where any rule reflects a number in brackets after a serial number the number in brackets refers to the subsection to which the rule relates.

(b)

(i) In these rules "the Act" means "this Act" as defined in the Customs and Excise Act, 1964 (Act No. 91 of 1964); and,
(ii) any word or expression to which a meaning has been assigned, either in the Act (including these rules), the user agreement or the user manual shall, unless the context otherwise indicates, have the meaning so assigned thereto for the purposes of these rules, the user agreement and the user manual.
(c) Subject to the provisions of section 3(2) any power, duty or function of the Commissioner contemplated in section 101A (except subsection (16)) and in these rules (including the agreement) is, unless otherwise specified in these rules, delegated to an officer occupying the post of Group Executive: Customs in the South African Revenue Service.