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 3: Special requirements for submission of traveller declarations for travellers using rail or intending to use non-designated places

15.09 Requirements relating to submission of traveller declarations for persons entering or leaving the Republic by train

Purchase

(a)

If a person entering or leaving the Republic by train did not submit a traveller declaration electronically before the train’s arrival at the first or the last railway station in the Republic, depending on whether the train is entering or leaving the Republic, the submission procedure set out in paragraph (b) must be followed.

(b)	A traveller declaration must upon arrival at the first railway station in the Republic after entering the Republic, or at the last railway station before leaving the Republic, be submitted—

(i)	electronically as contemplated in rule 15.06(a)(i); or

(ii)

in paper format on form TD-01, together with a traveller goods declaration on form TGD1 if the traveller disclosed any goods contemplated in rule 15.04(c) or (d), in circumstances where the traveller declaration could not be submitted electronically as contemplated in subparagraph (i) due to circumstances referred to in rule 15.06(a)(ii).

(c)	Forms referred to in paragraph (b)(ii) are available on the SARS website or from an officer stationed at a railway station mentioned in paragraph (b).

(d)	Submission of forms, traveller processing and payment must take place in accordance with any instructions by an officer or any traveller processing signage displayed at that railway station.