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

Customs and Excise Rules

Purchase

7.13	The following ships and aircraft are exempted from reporting inwards or outwards as required by section 7(1) and (3):

(a)	Naval ships;

(b)	Naval and military aircraft;

(c)	Ships which usually return to the port of departure within 24 hours;

(d)	Ships referred to in rule 7.09 in respect of which a transire in terms of section 7(10) has been issued; and

(e)	Pleasure ships, not exceeding 100 tons gross, proceeding to or arriving from other South African ports only.