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 15 of the ActPersons entering or leaving the Republic and their baggage |
15.01
(a)
| (i) | For the purposes of this rule and forms, TC-01 (Traveller Card) and TRD1 (Traveller Declaration) |
"commercial goods"
means goods in the accompanied or unaccompanied baggage of a traveller that are imported into or exported from the Republic for trade or other business purposes, and —
| (a) | includes— |
| (i) | goods intended — |
| (aa) | to be sold, leased or otherwise commercially transacted; or |
| (bb) | for use in a business or profession; and |
| (ii) | goods which by reason of their nature, quantity, volume or other attribute can reasonably be regarded as goods intended for trade or other business purposes; |
| (b) | excludes goods that must be declared on form TRD1; |
"declare"
in relation to the declaration on form TRD1 means that the traveller must make an oral declaration of the goods required to be declared to a passenger assessment officer for electronic preparation of form TRD1 according to the particulars furnished in the oral declaration and the traveller must then sign the TRD1 if he or she agrees with the contents;
in relation to goods required to be declared on forms TC-01 and TRD1 means goods contemplated in section 15(1) carried by a traveller on his or her person or included in his or her accompanied baggage;
"personal effects"
means, subject to item 407.01 of Schedule No. 4, goods (new or used) in the accompanied or unaccompanied baggage of a traveller which that traveller has on or with him or her or takes along or had taken along for, and reasonably required for, personal or own use, such as any wearing apparel, toilet articles, medicine, personal jewellery, watch, cellular phone, automatic data processing machines, baby carriages and strollers, wheelchairs for persons living with disability, sporting equipment, food and drinks and other goods evidently on or with that person for personal or own use, but excludes goods that must be declared on forms TC-01 and TRD1 and commercial goods;
means any person who enters or leaves the Republic as contemplated in section 15(1)(a);
means any road vehicle whether for private or commercial use temporarily brought into or taken from the Republic that must be declared by a traveller on form TRD1;
| (ii) | A traveller may only use form TC-01 or forms TC-01 and TRD1, for declaring goods or vehicles required to be declared on these forms at the following places and from the date specified for each place: |
Place |
Date from |
Ramathlabama |
30 May 2012 |
Nerston |
9 June 2012 |
Mahamba |
16 June 2012 |
Mananga |
30 June 2012 |
Jeppe's Reef |
7 July 2012 |
Nakop |
21 July 2012 |
Vioolsdrift |
21 July 2012 |
Grobler's Bridge |
10 November 2012 |
Kopfontein |
10 November 2012 |
Oshoek |
10 November 2012 |
Skilpadshek |
10 November 2012 |
Caledonspoort |
10 November 2012 |
Golela |
10 November 2012 |
Qacha's Nek |
10 November 2012 |
Van Rooyen's hek |
10 November 2012 |
Ficksburg |
15 November 2012 |
Maseru Bridge |
15 November 2012 |
| (iii) | A traveller completing forms TC-01 or TRD1 shall comply with the directives for obtaining, completing and submitting these forms as outlined in the Traveller Processing Policy – External and the Standard Operating Procedures: Traveller Assessment and Goods registration for re-importation and re-exportation – External and the Completion Manual for Traveller Declarations electronically available from the SARS website or at any SARS branch office. |
(b)
| (i) | A traveller entering the Republic— |
| (aa) | where no red and green channels are provided for at the place where he or she enters the Republic for processing travellers, may without declaring any goods on forms TC-01 and TRD1 exit the restricted area at that place if the goods upon his or her person or in his or her possession — |
| (A) | are personal effects; |
| (B) | if any other goods, are goods not exceeding the quantities or values of goods that may be imported without payment of duty or value-added tax, as specified under the heading "Allowances" on form TC-01; and |
| (C) | are not goods prohibited or restricted under any law of the Republic; or goods for commercial purposes; |
| (bb) | shall— |
| (A) | declare on forms TC-01 and TRD1 any goods on his person or in his possession or any vehicle that is required to be declared on those forms before leaving the restricted area at the place where he or she enters the Republic; |
| (B) | comply with any requirement specified in such form or the notes thereto in respect of the goods or vehicle concerned and the directives referred to in paragraph (a)(ii); and |
| (C) | if commercial goods, clear the goods as contemplated in rule 15.02. |
| (ii) | A traveller leaving the Republic— |
| (aa) | may without declaring any goods on forms TC-01 and TRD1 exit the restricted area at the place where he or she leaves the Republic if the goods upon his or her person or in his or her possession are personal effects; |
| (bb) | shall— |
| (A) | declare on forms TC-01 and TRD1 any goods on his person or in his possession that are required to be declared on those forms before leaving the restricted area at the place where he or she leaves the Republic; |
| (B) | if commercial goods, clear the goods as contemplated in rule 15.02. |
| (iii) | For the purposes of declaring goods in terms of section 15(1), a traveller leaving the restricted area at the place where he or she enters or leaves the Republic without declaring any goods on forms TC-01 and TRD1 must be regarded as declaring that he or she has no goods upon his or her person or in his or her accompanied baggage other than personal effects. |
| (iv) | Any goods or any vehicle temporarily imported or exported must be so declared whether temporarily imported from or temporarily exported directly to any country outside the common customs area or temporarily imported from or temporarily exported to or through the territory of any other country in the common customs area. |
(c)
(i)
| (aa) | Any traveller who has any goods for commercial purposes on his or her person or in his or her accompanied baggage on entering or leaving the Republic must complete the statement in respect thereof on form TC-01. |
| (bb) | Such goods may only be removed from customs control after due entry as contemplated in rule 15.02 and release is authorised. |
| (ii) | The Controller may allow such goods to be stored or kept pending the release thereof at the request of the traveller concerned and for reasons deemed valid by the Controller, subject to such conditions as he or she may impose. |
(d)
| (i) | Where red and green channels are provided at any place for processing travellers, a traveller on entering the Republic may choose the green channel to exit the restricted area at that place if the goods upon his or her person or in his or her possession— |
| (aa) | are personal effects; and |
| (bb) | if any other goods, are goods not exceeding the quantities or values of goods that may be imported without payment of duty or value-added tax, as specified under the heading "Allowances" on form TC-01; and |
| (cc) | are not— |
| (A) | goods prohibited or restricted under any law of the Republic; or |
| (B) | goods for commercial purposes. |
| (ii) | For the purposes of declaring goods in terms of section 15(1), a traveller entering the green channel must be regarded as declaring that he or she has no goods upon his or her person or in his or her accompanied baggage other than the goods contemplated in subparagraph (i). |
| (iii) | If a traveller has any goods upon his or her person or in his or her accompanied baggage that are— |
| (aa) | personal effects not complying with, or any goods in excess of, those goods contemplated respectively in subparagraph (i)(aa) and (bb), or |
| (bb) | any goods referred to in subparagraph (i)(cc), |
the traveller must enter the red channel.
| 15.02 | Except goods that may be declared as provided for under item 410.04 of Schedule No. 4, any goods brought into or taken from the Republic for commercial purposes, whether or not for own use, shall be entered in terms of the provisions of section 38. |
| 15.03 | Subject to these rules, no person— |
| (a) | entering or leaving the Republic shall remove his or her baggage, or any other goods accompanying him or her, from customs and excise control, or cause such baggage or goods to be so removed unless so authorized by the Controller; and |
| (b) | shall deliver any such baggage or goods left with him or her or handed to him or her for delivery unless release has been granted. |
| 15.03A | Status of electronic traveller declaration submitted voluntarily by travellers during pilot phase of electronic traveller management system commencing 29 November 2022 |
| (1) | For purposes of this rule— |
“electronic traveller declaration”
means an online declaration submitted by travellers via the SARS electronic South African traveller management system accessible through any device with internet connectivity;
“electronic South African traveller management system”
means a SARS electronic system for the management of online traveller declarations in the pilot phase; and
“pilot phase”
means a period during which travellers may voluntarily participate in the pilot implementation of the electronic South African traveller management system at various ports of entry or exit, commencing at King Shaka International Airport on 29 November 2022.
(2)
| (a) | Any traveller entering or leaving the Republic at a port of entry or exit where the testing of the electronic South African traveller management system is implemented during the pilot phase, may voluntarily participate in such testing by submitting an electronic traveller declaration. |
| (b) | Submission by a traveller of an electronic traveller declaration in terms of paragraph (a) is regarded as submission of form TC-01 (Traveller Card) for purposes of the rules under section 15. |
[Rule 15(15.03A) inserted by section 1 of Notice No. R. 2799, GG47592 dated 28 November 2022: Effective 29 November 2022]