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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 47 of the Act

47B.04

 

47B.04

(a) If an operator is not liable to be registered or the operator ceases to be liable to be registered a numbered certificate of non-liability will be issued to such operator;
(b) The operator shall quote such certificate number on all correspondence with or any form or other document required to be completed by SARS.