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

Implementation Arrangements
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41A.04Any adjustment to a bill of entry to be effected as a result of an amended invoice or a debit or credit note relating to transfer pricing adjustments issued in terms of section 41(4)(b) after the effective date of rules 40.03 and 41A.01, must be effected in accordance with the process contemplated in those rules.

 

[Rule 41A.04 inserted by section 2 of Notice No. R.7900, GG55355, dated 11 September 2026 - effective 14 September 2026]