Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter III : Importation, Exportation and Transit and and Coastwise Carriage of GoodsRules for Section 11 of the ActSpecial provisions in respect of fish landed from a foreign vessel |
11.03
(a) | Fish landed from a foreign fishing vessel for the purposes contemplated in the rules for section 21(3) must, if the Controller so permits, be delivered by the master or the master's agent appointed as contemplated in section 97 to a special export storage warehouse as provided for in those rules. |
(b)
(i) | When delivering the fish, the master or master's agent must declare on two copies of form DA 1A that all fish landed have been delivered to the special export storage warehouse and furnish both copies to the licensee of that warehouse. |
(ii) | The licensee of the special export storage warehouse must acknowledge receipt of the fish on those copies— |
(aa) | return one copy to the master or master's agent, and |
(bb) | retain one copy which must be submitted to the Controller together with the account (DA 1B) contemplated in rule 21.03.09(b)(ii)(bb). |
(c) | Fish so delivered shall, from the time of delivery, be subject to the provisions of section 21(3) and its rules. |