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

Customs and Excise Rules

Chapter III : Importation, Exportation and Transit and Coastwise Carriage of Goods

Rules for Section 8 of the Act

Part 10 : Other reporting matters

8.48 Submission of amended reporting documents

 

(1) A person who has submitted a reporting document in terms of these rules must amend the document by submitting an amended reporting document reflecting the amended information if—
(a) any information which has been reported has subsequently changed; or
(b) any incorrect, incomplete or out-dated information has been reported.

 

(2) An amended reporting document must be submitted immediately when the person concerned becomes aware of the changed, incomplete, incorrect or out-dated information.

 

(3) An amended reporting document submitted in terms of subrule (1)—
(a) must contain the original information as amended by the updated information; and
(b) replaces the original document.