Customs and Excise Act, 1964 (Act No. 91 of 1964)Chapter V : Clearance and Origin of Goods, Liability for and Payment of Duties47A. Prohibition of certain acts in respect of certain goods not duly entered |
| (1) | Subject to the provisions of this Act, no person shall remove, receive, take, deliver or deal with or in any imported or excisable goods or fuel levy goods unless such goods have been duly entered. |
| (2) | [Section 47A(2) has been deleted. |