Sars Revenue Practice Test & Exam Prep | South Africa

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What is the statutory time limit for SARS to recover unpaid customs duties or adjust a customs declaration, except in cases of fraud or misrepresentation?

2 years from the date of clearance 3 years from the date of clearance 5 years from the date of clearance 10 years from the date of clearance

Correct Answer:

2 years from the date of clearance

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