Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter V : Clearance and Origin of Goods: Liability for and payment of duties

Rules for Section 38 of the Act

Electronic release or detention of goods
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38.09

(a)The Commissioner may authorize the release or detention of all or any part of goods entered by a by a declarant by transmitting an electronic message releasing or detaining such goods to both the declarant and the relevant release authority in control of such goods.
(b)Where the declarant and the release authority have both received an electronic message from the Commissioner authorizing the release of all or part of any goods entered by the declarant, such goods may only be delivered, loaded or removed, as may be applicable, subject to compliance with the provisions of subparagraphs (c) and (d).

(c)

(i)Where the goods have been electronically entered by a declarant that declarant—
(aa)must print out the complete electronic release message and present it to the release authority in order to obtain release of the goods; or
(bb)in instances where he or she and the release authority are able to electronically communicate with each other, transmit a declarant release message to the release authority concerned in order to obtain release of the goods.
(ii)Where the goods—
(aa)have been manually entered by a declarant; or
(bb)is under the control of a release authority that is not a registered user as contemplated in section 101A, the goods may only be delivered, loaded or removed, as may be applicable, subject to compliance with the provisions of rule 38.10.
(d)A release authority in control of goods for which it has received an electronic message may only deliver, load or remove goods or cause such goods to be delivered, loaded or removed if the electronic message received by it confirms that—
(i)the goods may be released;
(ii)no SARS computer printed release notification is required; and
(iii)subject to paragraphs (f) and (g), all the information contained in the electronic message corresponds to—
(aa)all the information reflected on the printed release message contemplated in rule 38.09(c)(i)(aa) presented by the declarant and the goods concerned; or
(bb)all the information contained in the declarant release message received from the relevant declarant and the goods concerned.
(e)Electronic release is not valid and the release authority may not release the goods where the release message does not comply with the requirements of paragraph (d)(iii).

(f)

(i)A declarant may apply to the Commissioner to be exempted from the requirement contemplated in paragraph (c)(i)(aa) or (bb) where the declarant and the release authority are related to each other in business, by shareholding or in any other manner that the Commissioner may determine.
(ii)The exemption contemplated in subparagraph (i) shall be subject to such conditions as the Commissioner may consider reasonably necessary to ensure proper compliance with these rules.
(g)Where an exemption referred to in rule 38.09(f) is granted the release authority may deliver, load or remove goods or cause such goods to be delivered, loaded or removed on notification by the declarant that he or she has received an electronic message releasing the goods.