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

Customs and Excise Rules

Chapter II : Administration, General Duties and Powers of Commissioner and Officers, and Application of Act

Rules for Section 4(3D) of the Act

Circumstances in which information relating to tariff determinations may be published

 

4.01 Information relating to a tariff determination made in respect of goods may be published only if the publication of the information is likely to assist other persons required to make tariff self-determinations when clearing goods of the same class or kind: Provided that no information may be published regarding a determination made in respect of—
(a) alcoholic beverages as contemplated in section 47(9)(a)(iv); or
(b) goods of the same class or kind if such goods are exclusively manufactured or imported by a specific person.

 

[Rule 4.01 of Chapter II inserted by Notice No. R. 4715, GG50458, dated 12 April 2024 - effective 19 April 2024]