Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter V : Clearance and Origin of Goods: Liability for and payment of dutiesRules for Section 38 of the ActKeeping of records |
38.12
| (a) | A declarant and release authority must keep all electronic messages, declarant release messages, or any other documents referred to in these rules for a period of five years from the date that that message was transmitted or that document generated. |
| (b) | Any such electronic message, declarant release message, or any other documents must be produced to a customs officer on demand. |
| 38.13 | Any person entering goods for export shall, if required to do so by the Controller, produce all documents relating to the goods including the transport document at such time as may be specified by the Controller. |
| 38.14 | In the case of goods being exported from a place in the Republic where there is no customs and excise office, the Controller nearest to such place may, in respect of such goods as he considers necessary and under such conditions as he may impose, permit an exporter, either specially or generally, to present a bill of entry for export of— |
| (a) | goods not ex warehouse (form SAD 500), together with the relevant documents, to the railway or air transport official at that place; and |
| (b) | goods specified in Section B of Part 2 of Schedule No. 1 manufactured in the Republic and exported ex warehouse by rail by the licensed manufacturer, together with the relative invoice to the railway official at that place. |
Such official shall ensure that the requirements of the Act are complied with before authorising the exportation of the goods in question and shall forward the original of the bill of entry concerned to the said Controller.