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 (a) OF THE CUSTOMS ACT NO.91 OF 1964)
THE PRESCRIPTION TRIGGER: UNDERSTANDING SECTION 44(11) (a) OF THE CUSTOMS ACT NO.91 OF 1964
Subject to certain exceptions, section 44 (11) (a) of the Customs and Excise Act No.91 of 1964 (“the Customs Act”) provides that there shall be no liability for any underpayment of customs duties after a period of two years from the date of acceptance of a bill of entry where such underpayment was discovered as a result of, during the course of, or following upon, an inspection and that underpayment occurred on a date earlier than two years prior to the date on which such inspection commenced.
