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 15 of the Act

Part 1: Interpretation, application and delegation

15.03 Delegation of authority to certain persons in service of other organs of state or institutions

Purchase

In circumstances where SARS does not have a permanent presence at a non-designated place, the performance of powers and functions of an “officer” under section 15 is hereby delegated to an officer in the service of any of the following organs of state or institutions present at that place:

(a)	The Department of Home Affairs;

(b)	the Border Management Authority; or

(c)	the South African Police Service.