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

Customs and Excise Rules

Chapter V : Clearance and Origin of Goods: Liability for and payment of duties

Rules for Section 39 of the Act

Completion and presentation of clearing and related documents

 

39.06 For the purposes of these rules "clearer" means any importer, exporter or agent for an importer or exporter who delivers bills of entry for processing to the Controller.

 

39.07 The bills of entry required to make entry of goods imported into or exported from the Republic are as prescribed in paragraph 202.01 of the Schedule to the rules.

 

39.08 The clearer shall, before any bill of entry is delivered to the place indicated by the Controller, insert in the field provided therefore the customs and excise client number issued to the clearing agent, importer or exporter, as the case may be.

[Rule 39.08 substituted by section 20 of Notice No. R.473, GG43245, dated 24 April 2020]

 

39.14

(a) Any bill of entry delivered to the Controller in terms of section 39(1) shall be delivered during the hours of business as prescribed in paragraph 201.20 of the Schedule hereto for the purpose of acceptance of bills of entry and for the receipt of duties and other revenue.
(b) Any such bill of entry received by the Controller after such hours of business shall be deemed to have been delivered on the following official working day.

 

39.15 For the purposes of section 39(1)(a), a code for each purpose to be specified on a bill of entry and other additional  codes required to be so specified, are included in a table published on the SARS website as contemplated in rule 00.06.