Measure

An exporter must self-assess the export levy, declare it on the customs form, provide details to customs if requested, and notify customs immediately if any inaccuracies are found.

11. (1) An exporter may -

(a) self-assess the export levy before lodging the customs declaration in terms of section 9, by -

(i) determining the particulars required for the customs declaration; and 

(ii) determining the export levy of the goods;

(b) declare on the customs declaration to be lodged in terms of section 9 -

(i) the particulars required for the calculation of the amount of export levy payable on the export levy goods in accordance with the self-assessment; and

(ii) other particulars concerning the self-assessment as may be specified by the customs authority; and

(c) on request by the customs authority provide the customs authority with the details of self-assessment referred to in paragraph (b).

(2) The exporter referred to in subsection (1) must on discovery of an inaccuracy in a self-assessment made in respect of the export levy goods immediately notify the customs authority of such inaccuracy