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

Customs and Excise Rules

Purchase

47B.01A

For the purposes of the exclusion of an employee of the operator from the definition of passenger in section 47B(1)—

(a)	the employee must—

(i)	not be carried for reward;

(ii)	be engaged in relevant duties;

(iii)

be performing on board services, at the time of carriage, and

(b)	the employee must within the seventy-two hours following the end of his/her flight—

(i)	act as a member of a flight crew;

(ii)	act as a cabin attendant;

(iii)

be engaged in relevant duties, or

(iv)	perform on board services,

on, or in respect of, any aircraft; or

[Rule 47B.01(b) substituted by section 1 of Notice No. R. 3871, GG49304, dated 15 September 2023]

(c)	the employee is returning to his/her base and has within the seventy-two hours immediately preceding the beginning of his/her flight—

(i)	acted as a member of a flight crew;

(ii)	acted as a cabin attendant;

(iii)

been engaged in relevant duties; or

(iv)	performed on board services,

on, or in respect of, any aircraft; or

(d)	In this rule—

"base" means the place from which the employee ordinarily operates or at which he/she is ordinarily stationed;

"on board services" means escorting a passenger or goods;

"relevant duties" means—

(i)	repair, maintenance, safety or security work; or

(ii)	ensuring the hygienic preparation and handling of food and drink;

(iii)

airport aircraft handling, airport passenger handling and cargo handling;

(iv)	airline business support services including passenger services, sales, marketing, finance, administration, information technology and human resources functions.

[Rule 47B.01 renumbered by section 2 of Notice No. R. 7430, GG54613, dated 8 May 2026 - effective 1 July 2026]