Chapter V : Clearance and Origin of Goods, Liability for and Payment of Duties
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38.  Entry of goods and time of entry

38A. Special provisions in respect of storage and clearance and release of stores or spares and equipment supplied to foreign-going ships and aircraft

39. Importer and exporter to produce documents and pay duties

39A. Sale in transit

39B. [Repealed] Simplified clearance and release procedures

39C. [Repealed] Simplified clearance and release procedures for authorised persons

39D. Simplified procedures for immediate release of goods

40. Validity of entries

41. Particulars on invoices

42. Entry by bill of sight

43. Disposal of goods on failure to make due entry, goods imported or to be exported in contravention of any other law and seized and abandoned goods

44. Liability for duty

44A. Joint and several liability for duty or certain amounts

45. Determination of duty applicable

46. Origin of goods

46A. Non-reciprocal preferential tariff treatment of goods exported from the Republic

47. Payment of duty and rate of duty applicable

47A. Prohibition of certain acts in respect of certain goods not duly entered

47B. Air passenger tax

48. Amendment of Schedule No. 1

48A. [Repealed]

49. Agreements in respect of rates of duty lower than general rates of duty and other agreements providing for matters requiring customs administration

50. Provisions relating to the disclosure of information in terms of agreements

50A. Joint, one-stop or juxtaposed international land border posts

51. Agreements with African territories

52. Imposition of a fuel levy by any party to a customs union agreement

53. Discrimination by other countries

54. Special provisions regarding the importation of cigarettes