| (a) | All handling of and dealing with goods for the purposes of this Act shall be performed by or at the expense and risk of— |
| (i) | the importer, exporter, manufacturer, owner or other person, whoever is in control of the goods, except in the case of goods examined at a customs and excise warehouse, where such handling of and dealing with goods shall be performed at the expense and risk of the owner thereof or the licensee of such warehouse. |
| (ii) | in the case of goods in transit through the Republic the person who enters the goods for such transit; or |
| (iii) | in the case of goods for transhipment at any place in the Republic, the person who declares the goods on any cargo report for such transhipment. |
| (b) | Any goods remaining in the custody or under the control of the Commissioner after expiry of a period of 28 days from the date of due entry thereof, may be removed by the Controller to the State warehouse or other place indicated by the Controller, and may thereupon be disposed of in terms of section 43(3). |
(2)
(a)
| (i) | Subject to the provisions of this Act, the Commissioner shall not, except on such conditions, including conditions relating to security, as may be determined by him, allow goods to pass from his or her control until the provisions of this Act or any law relating to the importation, exportation, transhipment or transit carriage through the Republic of goods, have been complied with in respect of such goods. |
| (ii) | The State or the Commissioner or any officer shall in no case be liable in respect of any claim arising out of the detention or examination or for the costs of such detention or examination. |
| (iii) | Such examination shall include any examination contemplated in section 4(8A). |
| (b) | Whenever the Commissioner considers it necessary for the purposes of paragraph (a) of this subsection or section 106(1) that any goods should be analysed he may direct that such goods be analysed by a person designated by him and that the analysis be done in accordance with a method determined by him. |
| (3) | The cost of analysis of any goods for the purposes of subsection (2)(a) shall be borne by the importer, exporter, manufacturer or owner of such goods except where the Commissioner considers the analysis necessary for the purposes of subsection (2)(a) and the result of the analysis confirms the correctness of the declaration or bill of entry made or presented by such importer, exporter, manufacturer or owner in respect of such goods: Provided that the cost of analysis shall in no case be borne by the State where it is carried out in connection with any application for refund of duty or substitution of any entry or where the result of analysis shows that the goods in question were incorrectly or insufficiently described on the document purported to be an invoice. |
[Section 107(3) substituted by section 21(1) of the Tax Administration Laws Amendment Act, 2022 (Act No. 16 of 2022), Notice No. 1542, GG47827, dated 5 January 2023 - comes into effect on a date to be determined by the Minister by notice in the Government Gazette (section 21(2))]
| (4) | For the purposes of subsections (1) and (2)(a), unless the context indicates otherwise, "goods" includes any ship, vehicle or container contemplated in section 1(2). |
