Customs and Excise Act, 1964 (Act No. 91 of 1964)Chapter V : Clearance and Origin of Goods, Liability for and Payment of Duties50A. Joint, one-stop or juxtaposed international land border posts |
| (1) | The Commissioner may by rule in accordance with any international agreement concerning joint, one-stop or juxtaposed international land border posts and places of entry for the Republic and an adjoining state— |
| (a) | in respect of such places situated in the territory of the Republic— |
| (i) | allow and appoint any such place as a place of entry for the adjoining state through which goods may be imported or exported and where goods may be entered for customs and excise purposes in accordance with the national legislation of the adjoining state; and |
| (ii) | allow officers of the competent customs authority of the adjoining state to perform such duties and functions and exercise such powers as may be required and prescribed by the national legislation of the adjoining state to effect entry and clearance of goods through such place and matters incidental thereto; and |
| (b) | in respect of such places situated in the territory of the adjoining state— |
| (i) | deem such a place to be a place of entry for the Republic through which goods may be imported or exported and where goods may be entered for customs and excise purposes; and |
| (ii) | allow officers to exercise their powers and perform their duties and functions under the Act in such places. |
| (2) | Notwithstanding anything to the contrary in any other law contained, for purposes of this Act— |
| (a) | any such place situated in the territory of an adjoining state shall be deemed to be a place situated in the Republic; and |
| (b) | whenever, within such a place, situated within an adjoining state— |
| (i) | any goods are detained for purposes of this Act, such goods shall as soon as practicable be removed to the State Warehouse or other place indicated by the Controller within the territory of the Republic; or |
| (ii) | any person is detained for purposes of this Act, such person shall without delay be secured in an office of the South African Police Service closest to such place. |
| (3) | Whenever such a place is situated within the territory of the Republic, and the national legislation of the adjoining state provides for the detention of goods or persons at such place, the Commissioner shall allow for the removal of such detained goods or persons by the competent customs authorities of the adjoining state from such a place to the territory of the adjoining state. |
| (4) | The Commissioner may in administering the provisions of this section, notwithstanding anything to the contrary in this Act or in any other law contained— |
| (a) | decide or determine any matter or perform any duty or impose any condition in connection with the provisions so administered; |
| (b) | make rules— |
| (i) | where reference is made in such agreement to customs or competent authorities, to domestic national or customs law or any other matter which requires either expressly or by implication application of customs legislation; |
| (ii) | in connection with the entry of goods imported or exported and documents to be produced in support thereof; |
| (iii) | prescribing forms or procedures or specifying any condition to be complied with to give effect to any agreement contemplated in this section; |
| (iv) | to delegate subject to section 3(2) any power, duty or function to any officer or any other person; and |
| (v) | regarding any other matter which may be necessary or useful for purposes of administering such places. |