| CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME | ||
| 159A. Use of information technology. | |
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Commissioner may refrain from collecting duty in certain cases. | Commissioner may require security. |
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| Use of information technology. 10 of 2010, s.10. |
159A. (1) Subject to such conditions as the Commissioner may prescribe, excise duty formalities or procedures under this Act may be carried out by use of information technology.
(2) For the purposes of subsection (1), the Commissioner may, by notice in the Gazette, specify—
(a) the excise duty formalities and procedures which may be carried out by use of information technology; and
(b) the persons authorised to carry out such formalities or procedures by use of information technology. |
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