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

Customs and Excise Rules

Chapter XII : General

Rules for Section 99 of the Act

Carriers subject to the provisions of section 99

 

99.01 Any carrier who for his own account brings into or takes out goods from the Republic by road or transports goods overland through the Republic by road is subject to the provisions of section 99(3).