Customs and Excise Act, 1964 (Act No. 91 of 1964)Chapter III : Importation, Exportation and Transit and Coastwise Carriage of Goods11. Landing of imported goods |
| (1) | All goods imported into the Republic by ship or aircraft shall, if landed before due entry thereof, be placed in a transit shed, container terminal, container depot or State warehouse, or removed to any other place approved by the Controller. |
| (2) | All goods landed from a ship or aircraft before due entry of such goods and placed in a transit shed or other approved place in accordance with the provisions of subsection (1) shall be deemed to be still in the ship or aircraft, and as long as such goods remain in such shed or place, the master or pilot, as case may be, shall remain responsible therefor in all aspects and liable for the duty thereon as if the goods had not been removed from such ship or aircraft. |