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 charged |
120.07
| (a) | Special attendance is charged— |
| (i) | where any provision of the Act requires that special attendance charges must be levied; |
| (ii) | subject to rule 120.06 in respect of any examination of goods where application is made for abandonment or destruction. |
| (iii) | for customs and excise supervision— |
| (aa) | where samples are taken by an importer in a customs and excise warehouse; |
| (bb) | where goods are packed or repacked at an exporter's premises or any other premises as requested by the exporter; |
| (cc) | in respect of the examination of goods entered on a sight bill of entry; |
| (iv) | the reporting of unscheduled light aircraft landing at a customs and excise airport from a destination outside the Republic and as contemplated in item 200.04 of the Schedule to the rules; |
| (v) | for certification or photocopying of documents. |
| (b) | Extra attendance is charged— |
| (i) | where any provision of the Act requires that extra attendance charges must be levied; |
| (ii) | any other customs and excise service where extra attendance is required by a client unless the Act otherwise provides. |
| (c) | Where an agent requests attendance, a separate charge is not applicable in respect of each importer for whom the service is required. |
| (d) | The charge for extra attendance is not affected by the number of services performed during such attendance by the officer for the client who requested the attendance. |