Sars Revenue Practice Test & Exam Prep | South Africa

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What is the legal status of the WCO (World Customs Organization) Harmonized System Explanatory Notes in South African law?

They are legally binding and supersede local customs regulations They are persuasive guides for interpretation but do not have the force of law They are irrelevant to the interpretation of tariff classifications They are secondary legislation that must be published in the Government Gazette to have effect

Correct Answer:

They are persuasive guides for interpretation but do not have the force of law

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