Measure

A re-assessment of export levy can usually only be made within five years of the levy date, but can be extended in cases of court orders, fraud, or if agreed upon by both parties.

13. (1) A re-assessment of export levy under section 12, may only be made within a period of five years from the date of liability for export levy.

(2) Despite subsection (1), a re-assessment of an export levy may be made after the expiry of five years from the date of liability of export levy, if -

(a) the re-assessment is made to give effect to a court order or final court decision;

(b) it is necessary to rectify an under-payment or non-payment of export levy that occurred as a result of fraud, misrepresentation, false declaration or non-disclosure of material facts; or

(c) the customs authority and the exporter agree before the expiry of that period to the re-assessment.