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 14 of the ActCoastwise traffic and coasting ships |
14.01
(a) | The master shall report on form DA 6 to the Controller at the port of discharge any goods carried coastwise which have not been duly entered for home consumption. |
(b) | Such report shall include, inter alia, goods removed in bond in terms of section 18(1)(d) or from a customs and excise warehouse on forms DA 32, SAD 500 and supporting SAD forms as may be applicable to the movement procedure. |
14.02 | The provisions of rules 7.01(d) and 7.05 shall apply in respect of coasting ships but the Controller may authorise the issue of transires to coasting ships in such circumstances as he considers necessary. Any transire issued in terms of this rule shall be subject to the provisions of rules 7.09 to 7.12. |