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Regulation Gazette No. 42740, 04 October 2019, Vol 652 No. 10991, Page 65

20191004 - Regulation Gazette No 42740 of 04-October-2019, Volume 652 No 10991, page 65

Page	65 of 68
Gazette	Regulation Gazettes, No 42740, from 04 October, 2019
Department	South African Revenue Service (SARS)
Notice	Page No. 1 of 4, Notice No. 1290, Customs and Excise Act, 1964 » Amendment of Rules (DAR 188)

STAATSKOERANT, 4 OKTOBER 2019                       No. 42740    65

SOUTH AFRICAN REVENUE SERVICE
          NO. R. 1290                                                                        04 OCTOBER 2019
          R. 1290   Customs and Excise Act, 1964: Amendment of Rules (DAR 188)      42740
               GENERAL EXPLANATORY NOTE:

[     ]  Words  that  are  between  square  brackets  and  in  bold  typeface,  indicate
                       deletions from the existing rules

____   Words that are underlined with a solid line, indicate insertions in the existing

rules
                ___________________________________________________________________

CUSTOMS AND EXCISE ACT, 1964
                                          AMENDMENT OF RULES (DAR 188)

Under  sections 38  and  120  of  the  Customs and  Excise  Act,  1964, the  rules published  in
               Government Notice R.1874 of 8 December 1995 are amended to the extent set out in the
               Schedule hereto.

,..,_                 `....
               EDWARD CHRISTIAN KIESWETTER
               COMMISSIONER FOR THE SOUTH AFRICAN REVENUE SERVICE

SCHEDULE

Amendment of rule 38.14A

Rule  38.14A of  the  Rules  to  the  Customs and  Excise  Act,  1964  (Act  No. 91 of 1964), is

hereby amended -
               (a)     by the insertion in paragraph (a), after the definition of "declarant", of the following
                       definition:

""participating  country"  means  a  country  participating  in  the  SACU  UCR
                       implementation, namely Eswatini  or Botswana, as the case may be;"; and

(b)     by the substitution for paragraph (b) of the following paragraph:

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