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

Chapter II : Administration, General Duties and Powers of Commissioner and Officers, and Application of Act

5. Application of Act

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Notwithstanding anything to the contrary in any other law contained, for the purposes of this Act—

(a)[Section 5 (a) deleted by section 5 of Act 59 of 1990];
(b)the continental shelf as referred to in section 8 of the Maritime Zones Act, 1994 (Act 15 of 1994),

shall be deemed to be part of the Republic.

(c)Any installation or device of any kind whatever, including any floating or submersible drilling or production platform, constructed or operating upon, beneath or above the said continental shelf for the purpose of exploring it or exploiting its natural resources shall be deemed to be constructed or operating within the Republic.
(d)Any goods mined or produced in the operation of such installation or device and conveyed therefrom to the shore whether by pipeline or otherwise and any person or other goods conveyed by any means to and from such installation or device shall be deemed to be so conveyed within the Republic.