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Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter III : Importation, Exportation and Transit and Coastwise Carriage of Goods

Rules for Section 8 of the Act

Part 1: Interpretational matters

8.02 Purpose and application of these rules

 

(1) These rules establish reporting requirements contemplated in section 8, read with section 120(1)(c) and (o) of the Act concerning—
(a) all cargo on board vessels, aircraft, trains and trucks arriving in the Republic;
(b) all cargo on board vessels, aircraft, trains and trucks leaving the Republic; and
(c) all such cargo loaded, off-loaded, packed, unpacked, consolidated, degrouped, received at or removed from terminals, container depots, transit sheds and degrouping depots, including packed and empty containers.

 

(2) These rules do not apply to—
(a) vessels or aircraft which cross into the territorial waters or airspace of the Republic without calling or landing at a place in the Republic;
(b) fishing vessels; and
(c) cargo on board such vessels and aircraft.