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Amendment to the Customs and Excise Act - External Correspondence

03 April 2013   (0 Comments)
Posted by: Author: SARS Legal & Policy
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Source: SARS Legal & Policy

General Note 8 to Schedule 5 of the Act places a legal obligation on exporters to insert the Customs procedure code (CPC) applicable to the export including the relevant refund or drawback item for refund or drawback of duty purposes on the export declaration. 

Any applications for a refund or drawback of duty not complying with these requirements will be rejected forthwith. 

Please click here to download the amendment to General Note 8 to Schedule 5 of the Act.


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