| (1) | Any person about to travel to or travelling to or from the Republic, except a category of persons as may be excluded by rule, shall, prior to or upon entering or leaving the Republic, make a traveller declaration in accordance with such requirements as prescribed by the Commissioner by rule, and shall unreservedly declare— |
| (a) | all goods (including goods of another person), which are upon his or her person or in his or her possession when entering the Republic, and which— |
| (i) | were purchased or otherwise acquired abroad or on any ship, vehicle or in any shop selling goods on which duty has not been paid; |
| (ii) | were remodelled, processed or repaired abroad; |
| (iii) | are prohibited, restricted or controlled under any law; |
| (iiiA) | consist of foreign or local currency or bearer negotiable instruments in excess of a threshold prescribed in terms of section 30 of the Financial Intelligence Centre Act, 2001 (Act No. 38 of 2001); or |
| (iv) | were required to be declared before leaving the Republic as contemplated in paragraph (b); or |
| (b) | all goods which he or she proposes taking with him or her beyond the borders of the Republic when leaving the Republic, including goods which— |
| (i) | are carried on behalf of another person; |
| (ii) | are intended for remodel, process or repair abroad; |
| (iii) | are prohibited, restricted or controlled under any law; |
| (iiiA) | consist of foreign or local currency or bearer negotiable instruments in excess of a threshold prescribed in terms of section 30 of the Financial Intelligence Centre Act, 2001 (Act No. 38 of 2001); or |
| (iv) | are goods which a person who temporarily entered the Republic was required to declare upon entering the Republic as contemplated in paragraph (a)(iv), |
and shall furnish an officer with full particulars thereof, answer fully and truthfully all questions put to him or her by such officer and, if required by such officer to do so, produce and open such goods in his or her possession for inspection by the said officer, and shall pay the duty that may be payable on any goods in the manner that may be prescribed by rule.
[Section 15(1) substituted, pending its repeal by the Customs and Excise Amendment Act, 2014 (Act No. 32 of 2014), by section 18(1) of the Tax Administration Laws Amendment Act, 2023, GG49947, dated 22 December 2023 - comes into effect on a date to be determined by the Minister by notice in the Government Gazette (section 18(2))]
| (2) | The Controller shall have the power, in all cases where a person is detected or is concerned in or is suspected by the Controller of an attempt to import, export, land, ship or remove goods illegally or to evade the payment of duties on any goods, forthwith to take the person concerned before a magistrate's court to be summarily or otherwise dealt with, or to secure such person in a police station or other suitable place, until he can be taken before such court. |
