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

Customs and Excise Rules

Chapter I : General Provisions

Declaration of goods removed between the Republic and Botswana, Lesotho, Namibia and Swaziland for the purposes of Value-Added Tax
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00.04Rules regarding the importation of "commercial goods" into the Republic from Botswana, Lesotho, Namibia or Swaziland as well as rules regarding the declaration procedures for the exportation of "commercial goods" from the Republic into Botswana, Lesotho, Namibia or Swaziland, are contained in Chapter XIIA of these rules.