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 12 of the ActImportation of goods from or through Mozambique |
12.01 | Goods imported by road from or through Mozambique must be duly entered for South African Customs purposes at the office of the Controller of Customs and Excise, Lebombo, or other appointed place of entry in the Kingdom of Swaziland. Where such goods are imported by train due entry may be made at Lebombo or before the nearest Controller of Customs and Excise at the destination of the goods in South Africa prior to delivery of such goods to the consignee. |
NOTE: | Due to the closure of the Office of the Controller of Customs and Excise, Maputo with effect from 1 April 1996, the Rule is amended accordingly |