Customs & Excise – Revision of sample documentation for commercial goods

1 July 2026 – The sample documentation for commercial goods has been revised. The updates focused on aligning policy provisions with the Customs and Excise Act, 1964, and improving clarity where existing wording was unclear. The revision has clarified the circumstances where the owner is liable for analysis costs and has refined the provisions for deferred payment of duty.

SC-CF-49 – Sample – External Policy