Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter XII : GeneralRules for Section 120 of the ActServices for which special or extra attendance is not charged |
| 120.06 | Special or extra attendance, as the case may be, is not charged in respect of— |
| (a) | the examination of post office parcels; |
| (b) | the sealing of ship's or aircraft stores; |
| (c) | the rummaging of ships or aircraft; |
| (d) | the reporting of the arrival or departure of ships at a place of entry or aircraft at a customs and excise airport; |
| (e) | the application for release, examination and release of human remains; |
| (f) | the entry, examination and release of goods imported— |
| (i) | for the relief and distress of persons in cases of famine or other national disaster; |
| (ii | under any technical assistance agreement; or |
| (iii) | in terms of any obligation under any international agreement to which the Republic is a party; |
| (g) | inspection of premises, audit of transactions and the verification of stock of licensees or registrants for the purposes of any activities regulated by the Act; |
| (h) | any attendance required by the Commissioner or a Controller unless otherwise specified in the Act. |