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

Chapter V : Clearance and Origin of Goods, Liability for and Payment of Duties

44A. Joint and several liability for duty or certain amounts
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Subject to the provisions of sections 36A(2)(b)(i) and 99(2)(b), whenever in terms of this Act liability for duty or any amount demanded under section 88(2)(a) devolves on two or more persons, each such person shall, unless he proves that his relevant liability has ceased in terms of this Act, be jointly and severally liable for such duty or amount, any one paying, the other or others to be absolved pro tanto.