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

Customs and Excise Rules

Chapter XII : General

Rules for Section 120 of the Act

Services for which special or extra attendance is charged

 

120.07

(a) Special attendance is charged—
(i) where any provision of the Act requires that special attendance charges must be levied;
(ii) subject to rule 120.06 in respect of any examination of goods where application is made for abandonment or destruction.
(iii) for customs and excise supervision—
(aa) where samples are taken by an importer in a customs and excise warehouse;
(bb) where goods are packed or repacked at an exporter's premises or any other premises as requested by the exporter;
(cc) in respect of the examination of goods entered on a sight bill of entry;
(iv) the reporting of unscheduled light aircraft landing at a customs and excise airport from a destination outside the Republic and as contemplated in item 200.04 of the Schedule to the rules;
(v) for certification or photocopying of documents.
(b) Extra attendance is charged—
(i) where any provision of the Act requires that extra attendance charges must be levied;
(ii) any other customs and excise service where extra attendance is required by a client unless the Act otherwise provides.
(c) Where an agent requests attendance, a separate charge is not applicable in respect of each importer for whom the service is required.
(d) The charge for extra attendance is not affected by the number of services performed during such attendance by the officer for the client who requested the attendance.