On 17 August Sars published its proposed draft Rule to the Customs and Excise Act, 1964 - the amendment of Rule 101A.12 - regarding the electronic submission of clearance declarations when any tariff heading or item of any Schedule has been amended.
It’s proposed to read “For the purposes of paragraph 15 of the agreement, where the Commissioner, either by paper document or electronic communication, on the date preceding the date of publication in the Gazette gives notice of an amendment to any tariff heading or item of any Schedule, a registered user may not submit a clearance declaration giving effect to that amendment before 00.00 on the date of publication.”
Comment is due by 30 August 2016.
