| (1) | Notwithstanding the provisions of sections 7 and 12, the Commissioner may by rule prescribe requirements in respect of the report of cargo and that— |
| (a) | any report including any manifest or other report listing and describing cargo carried by or loaded on to any ship, aircraft, railway train or other vehicle arriving at or departing from any place in the Republic, as the case may be; or |
| (b) | any outturn report or other report concerning goods landed from or unpacked from or packed into or loaded on to any such ship or aircraft, as the case may be; or |
| (c) | any outturn report or other report in respect of any imported goods received or unpacked while under the control of any person after landing thereof at any place licensed in terms of this Act, |
shall be in such form containing such particulars and shall be submitted to the Controller by such person in such circumstances and at such times as may be specified in such rule.
| (2) | Where the Commissioner prescribes that any report must be submitted prior to cargo for export being packed into or loaded onto a ship or vehicle, no cargo shall be so packed or loaded before— |
| (a) | such report is received by the Controller; and |
| (b) | release of the cargo has been granted as prescribed in the rules. |
(3)
| (a) | Any such outturn report or other report shall reflect full particulars concerning any excess or deficiency in respect of any goods landed, received, unpacked, packed or loaded, as the case may be, according to any manifest or other report contemplated in subsection (1); |
| (b) | Where any imported goods reported in any manifest or other report are not landed or— |
| (i) | any such goods not reported are landed; or |
| (ii) | any container or package is landed with visible evidence of tampering or any deficiency is suspected, |
any person completing any outturn report on landing of the goods shall examine and report on such goods in the presence of the carrier or the agent of the carrier, as may be prescribed by rule.
(4)
| (i) | packs or loads cargo or causes cargo to be packed or loaded in contravention of subsection (2); or |
| (ii) | fails to report cargo or makes any false or misleading statement in connection with any report to which this section relates; |
shall be guilty of an offence and liable on conviction to a fine or to imprisonment for a period not exceeding five years or to both such fine and imprisonment;
| (b) | Such cargo shall be liable to forfeiture in accordance with the provisions of this Act. |
