Older Persons Act, 2006
R 385
Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter VIII : Registration, Licensing and Accredited ClientsRules for Section 64B of the ActClearing agent must furnish documents and account for payments to the principal |
| 64B.03(6) | Every licensed clearing agent shall— |
| (a) | furnish his or her principal in respect of each transaction under the Act made on behalf of the principal with a copy of the customs documents, bearing the official customs stamps, or when section 101A comes into operation, a copy of the information transmitted or received by electronic communication as provided in that section, to and from the Commissioner, a Controller or any officer; and |
| (b) | promptly account to the said principal for payments— |
| (i) | received in favour of the said principal from the Commissioner, a Controller or any officer; |
| (ii) | received from the said principal in excess of the duties and other charges due to respect of the principal's business with the Commissioner, a Controller or any officer; and |
| (iii) | made to the Commissioner, the Controller or any officer in respect of the business of the principal. |
