3       Delegation of duties and powers of Commissioners

(1)

(a)     Any duty imposed or power conferred on the Commissioner in terms of this Act may be performed or exercised by the Commissioner personally or by an officer or any other person under a delegation from or under the control or direction of the Commissioner.

(b)     The Commissioner may-

(i)      with the concurrence of an organ of state or other institution with whom the Commissioner has concluded an agreement in terms of section 2(1A), delegate a function to be performed by an officer or other person under his control or direction, to a person in the service of such organ of state or institution; or

(ii)     designate a person in the service of an organ of state or institution referred to in subparagraph (i) to act as an officer for a specific purpose, and may at any time withdraw or suspend the designation.

[Subsection (1) substituted by section 132(a) of Act 45 of 2003 and by section 6 of Act 4 of 2026]

(2)

(a)     Any decision made and any notice or communication signed or issued by such officer or person may be withdrawn or amended by—

(i)      the officer of person concerned;

(ii)     the branch manager to whom the officer of person in (i) reports;

(iii)     the officer or person in charge of customs operations or excise operations; or

(iv)    the Commissioner personally,

with effect from the date of making such decision or signing or issuing such notice or communication or the date of withdrawal or amendment thereof and shall, until it has been so withdrawn, be deemed, except for the purposes of this subsection, to have been made, signed or issued by the Commissioner.

[Paragraph (a) substituted by section 27 of Act 21 of 2012]

(b)     The Commissioner may make rules regarding any matter which the Commissioner considers reasonably necessary and useful for the purposes of administering the provisions of this section

[Subsection (2) substituted by section 132(a) of Act 45 of 2003]