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

Customs and Excise Rules

Chapter V : Clearance and Origin of Goods: Liability for and payment of duties

Rules for Section 41 of the Act

Applications for refunds due to importers after transfer pricing adjustments
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41A.03

(a)If, as a result of a transfer pricing adjustment effected in accordance with rule 41A.01 a refund is due to an importer, application for such refund must be made by submitting, in respect of each affected bill of entry, a voucher of correction reflecting a refund amount and a refund indicator.

 

(b) A transfer pricing adjustment effected in accordance with rule 41A.01 together with any voucher of correction contemplated in paragraph (a) is regarded as an application for a refund.

 

[Rule 41A.03 inserted by section 2 of Notice No. R.7900, GG55355, dated 11 September 2026 - effective 14 September 2026]