54F.     Rules

 

The Commissioner may prescribe by rule-

 

(a)     any procedure in addition to or in substitution of any existing rule regulating procedures in respect of the importation of goods and imported goods or excisable goods in order to provide for any necessary exception or adaptation in administering the provisions of this Chapter;

 

(b)     mutatis mutandis for the purposes of this Chapter, any procedure to which section 19A and its rules relate;

 

(c)     the form of agreement to be entered into between the applicant and the Commissioner;

 

(d)     the accounts and other documents to be kept and to be submitted when payment is made;

 

(e)     all matters which are required or permitted in terms of this Chapter to be prescribed by rule;

 

(f)      any other matter which is necessary to prescribe and useful to achieve the efficient and effective administration of this Chapter.

[Section 47H renumbered to 54F by section 32 of Act 16 of 2004, effective on 1 June 2004]

[Chapter VA inserted by section 139 of Act 45 of 2003]