| (1) | The Commissioner may, subject to such conditions as he may specify, by rule appoint or prescribe— |
| (a) | places to be places of entry for the Republic, through which goods may be imported or exported or where goods may be landed for transit or coastwise carriage, where foreign-going ships may call, where persons entering or leaving the Republic may disembark or embark or where goods may be entered for customs and excise purposes; |
| (b) | the roads or routes (including railways) over which persons may enter or leave the Republic or imported goods or goods intended for export or transit carriage may enter or leave the Republic or may be carried from any one point to any other point or the means of carriage of such goods; |
| (c) | places as warehousing places where customs and excise warehouses may be established; |
| (d) | places for such particular and limited purposes and for such periods as may be specified; |
| (e) | places to be customs and excise airports at which aircraft entering the Republic shall first land, from which aircraft leaving the Republic shall finally depart, through which goods may be imported or exported or where goods may be landed for transit or coastwise carriage or where persons entering or leaving the Republic may disembark or embark; |
| (f) | places at appointed places of entry or at customs and excise airports for the landing or embarkation of persons and the landing, loading or examination of goods (including baggage); |
| (g) | places where secure premises to be known as transit sheds may be established into which goods before due entry thereof, may be removed from a ship, aircraft or vehicle or to which such goods may be removed after removal from such ship, aircraft or vehicle; |
| (gA) | wharfs on which goods imported or exported, whether or not containerised, including goods in bulk, may be landed from or loaded into any ship by, and be under the control of, a wharf operator; |
| (h) | entrances and exits, general or special, to or from any dock or wharf area or customs and excise airport; |
| (hA) | container terminals where containers may be landed for transit, coastwise carriage, delivery to a container depot or, after their contents have been duly entered, delivery to importers, or where containers may be shipped for export; |
| (hB) | places where container depots may be established for the storage, detention, unpacking or examination of containers or the contents of containers, for the delivery to importers of the contents of containers after such contents have been duly entered or for the packing of containers for export; |
| (hC) | places where degrouping depots may be established to which air cargo may be removed before due entry thereof, for purposes of— |
| (i) | the storage, detention, unpacking or examination of consolidated packing or its contents; |
| (ii) | the removal to another such degrouping depot or the delivery to importers of such contents after due entry thereof; |
| (iii) | the packing or consolidation and removal thereof to a transit shed for export; and |
| (iv) | such other purposes or activities as may be specified by rule. |
[Section 6(1)(hC) substituted by section 12 of the Tax Administration Laws Amendment Act, 2021 (Act No. 21 of 2021), Notice No. 771, GG45788, dated 19 January 2022 - pending its repeal by the Customs and Excise Amendment Act, 2014 (Act No. 32 of 2014)]
| (i) | the hours during which any place, road, route, shed entrance or exit appointed or prescribed under any paragraph of this subsection may be used for the purposes specified in such paragraph. |
| (1A) | Any place outside the Republic may be deemed by the Commissioner to be a place of entry for the Republic through which goods may be imported or exported, where goods may be landed for transit or coastwise carriage or where goods may be entered for customs and excise purposes. |
| (2) | If any places, roads, routes, means of carriage, sheds, entrances, exits or container terminals, as the case may be, have been appointed or prescribed by the Commissioner under any paragraph of subsection (1), only such places, roads, routes, means of carriage, sheds, entrances, exits or container terminals so appointed or prescribed may, subject to the provisions of subsection (3), be used or employed for the purposes for which they have been so appointed or prescribed under such paragraph, and if any hours have been prescribed under paragraph (i) of subsection (1) during which any place, road, route, shed, entrance or exit referred to in the said paragraph (i) may be used, such place, road, route, shed, entrance or exit shall be used only during such hours. |
| (3) | [Section 6(3) deleted by Act No. 59 of 1990]. |
| (4) | [Section 6(4) deleted by Act No. 59 of 1990]. |
| (5) | The owner or occupier of a transit shed appointed in terms of this section shall, if required by the Commissioner, provide accommodation for any officer whom the Commissioner considers it necessary to station at such shed. |
