| (1) | The importation of the following goods is hereby prohibited, namely— |
| (a) | [Section 113(1)(a) deleted by section 25 of Act No. 86 of 1982] |
| (b) | cigarettes with a mass of more than 1.2 kilogram per 1 000 cigarettes; |
[Section 113(1)(b) substituted by section 22(1)(a) of the Tax Administration Laws Amendment Act, 2016 (Act No. 16 of 2016)]
| (c) | [Section 113(1)(c) deleted by section 25 of Act No. 86 of 1982] |
| (d) | [Section 113(1)(d) deleted by section 25 of Act No. 86 of 1982] |
| (e) | [Section 113(1)(e) deleted by section 17(a) of Act No. 68 of 1989.] |
| (f) | [Section 113(1)(f) deleted by section 14(a) of Act No. 105 of 1992] |
| (g) | [Section 113(1)(g) deleted by section 73(a) of Act No. 30 of 1998] |
| (h) | prison-made and penitentiary-made goods; |
| (i) | [Section 113(1)(i) has been deleted] |
| (j) | [Section 113(1)(j) has been deleted] |
| (k) | [Section 113(1)(k) has been deleted] |
unless imported under permit issued by the Board of Trade and Industries.
| (2) | Goods which purport to have been imported or exported under a permit, certificate or other authority in terms of any provision of this Act or any other law shall be deemed to have been imported or exported in contravention of such provision, unless the permit, certificate or other authority in question is produced to the Controller. |
[Section 113(2) substituted by section 17 of the Tax Administration Laws Amendment Act, 2020 (Act No. 24 of 2020), GG44080, dated 20 January 2021]
| (3) | [Section 113(3) deleted by section 14(b) of Act No. 105 of 1992] |
| (4) | The Minister may by notice in the Gazette suspend the operation of any provision of subsection (1), whenever such suspension would be in the public interest. |
| (5) | [Section 113(5) deleted by section 7 of Act No. 89 of 1983] |
| (6) | [Section 113(6) deleted by section 7 of Act No. 89 of 1983] |
| (7) | The Commissioner may by rule prohibit or restrict the coastwise carriage or the transit carriage through the Republic of any goods referred to in subsection (1) or of any other goods in respect of which he considers any such prohibition or restriction necessary in the public interest. |
(8)
| (a) | An officer may, for the purposes of any law other than this Act or at the request of a member of the police force or the authority administering such law, detain any goods while such goods are under customs control. |
| (b) | Such goods may be so detained where they are found or shall be removed to and stored at a place of security determined by such officer. |
| (c) | No person shall remove any goods from any place where they were so detained or from a place of security determined by an officer. |
| (d | Any goods so detained may be released by the Commissioner to the South African Police Service, the authority administering such law, the importer or the exporter. |
| (9) | No person shall manufacture cigarettes the mass of the tobacco of which exceeds 0.9 kilogram per 1 000 cigarettes. |
[Section 113(9) substituted by section 22(1)(b) of the Tax Administration Laws Amendment Act, 2016 (Act No. 16 of 2016)]
| (10) | [Section 113(10) has been deleted] |
