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

Customs and Excise Rules

Chapter V : Clearance and Origin of Goods: Liability for and payment of duties

Rules for Section 43 of the Act

Lien for unpaid freight and charges

 

43.01 For the purposes of section 43(3) any notification of a lien on goods for freight and charges shall—
(a) be in writing;
(b) identify the goods concerned; and
(c) specify and prove the amount of unpaid freight and charges.