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 47 of the Act

47B.05 Information recorded in register of operators

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[Rule 47B.05 heading inserted by section 5(a) of Notice R. 7430, GG54613, dated 8 May 2026 - effective 1 July 2026]

 

47B.05Information recorded in register of operators

 

(a)The register of operators shall reflect the particulars of registered operators, operators with non-liability status and agents of operators who are required in terms of section 47B(5)(a) to appoint an agent.

[Rule 47B.05(a) substituted by section 5(b) of Notice R. 7430, GG54613, dated 8 May 2026 - effective 1 July 2026]

 

(b)An operator registration shall be effective retrospectively from the date of liability to register.

[Rule 47B.05(b) substituted by section 5(c) of Notice R. 7430, GG54613, dated 8 May 2026 - effective 1 July 2026]

 

(c)Any registration shall be effective from the date of liability to register.

 

(d)Where an operator is not so registered, this fact shall not affect the liability of the operator in respect of any obligation imposed in terms of this Act or the rules.