Special Investigating Units and Special Tribunals Act, 1996
R 385
Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter V : Clearance and Origin of Goods: Liability for and payment of dutiesRules for Section 40 of the ActSubstitution of bills of entry |
| 40.02 | For the purposes of section 40(3)(a)(ii)— |
| (a) | vouchers of correction shall not be used to transfer the entry of goods from one schedule to the Act to another; |
| (b) | the substituting bill of entry shall be delivered to and accepted by the Controller before the original bill of entry is cancelled by voucher of correction; and |
| (c) | a voucher of correction cancelling the original bill of entry shall indicate how the goods concerned were accounted for and reflect the substituting bill of entry number and date. |
