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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.


Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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