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