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

Release of entered imported goods or goods for export
Purchase cart Previous page Return to chapter overview Next page

 

38.08

(a) For the purposes of the rules numbered 38.08 to 38.12, unless otherwise specified or the context otherwise indicates—

 

"declarant" means a person who makes due entry of goods as contemplated in sections 38 and 39;

 

"declarant release message" means the electronic communication by a declarant of all the information contained in an electronic message to a release authority;

 

"electronic message" means an electronic communication in accordance with the provisions of section 101A, the rules made thereunder, the user agreement and user manual from the Commissioner to—

(i)a declarant who entered by means of electronic communication any–
(aa)imported goods or goods for import, including goods for storage in a customs and excise warehouse, or goods for export as contemplated in sections 38 and 39; or
(bb)any goods for removal from a customs and excise storage warehouse; or
(ii)the declarant and the release authority, for release or detention of the goods concerned;

 

"goods" means imported goods, goods for export, as may be applicable, whether or not containerised, or goods in a customs and excise storage warehouse, but excluding accompanied personal effects of a passenger or a member of a crew, that–

(i)in the case of imported goods, have been carried by a ship or vehicle from a port or place outside the Republic to a port or place in the Republic and have been unloaded at that port or place;
(ii)in the case of goods for export, are goods at a port or place in the Republic ready for loading on to a ship or vehicle for carriage to a port or place outside the Republic;
(iii)in the case of goods in a customs and excise storage warehouse, are goods which after due entry are removed from such warehouse for any purpose authorised by this Act.

 

"release" means that for the purposes of the Act or any other law goods are allowed to pass from the control of the Commissioner as contemplated in section 107(2)(a);

 

"release authority" means—

(i)any master, pilot or other carrier in respect of any goods for which such a master, pilot or carrier is liable until lawful delivery of the goods, after due entry thereof to an importer or his agent as contemplated in section 44(5)(a);
(ii)a container operator approved by the Commissioner in terms of section 96A in respect of goods contained in a FCL container to be released from a container terminal contemplated in section 6(1)(hA) or a container depot contemplated in section 6(1)(hB);
(iii)the depot operator of a container depot licensed in terms of section 64A, in respect of any goods contained in a LCL container or FCL (groupage) container defined in the rules for section 8 to be released from a such a container depot;
(iv)the degrouping operator who is a licensee of a degrouping depot licensed in terms of section 64G, in respect of any air cargo to be released from such depot;
(v)the licensee of a customs and excise storage warehouse in respect of any goods released from a customs and excise storage warehouse contemplated in section 19, 19A or section 21; or

 

"the Act" includes any provision of "this Act" as defined in the Customs and Excise Act, 1964.

 

(b)In these rules any word or expression to which a meaning has been assigned in the rules for section 8 of the Act bears the meaning so assigned.

 

(c)Subject to section 12 and the rules made thereunder, section 18(1)(d) or (e) or 38(3) and rule 38.14, any provision relating to customs and excise storage or manufacturing warehouses, as may be applicable, no—
(i)imported goods landed in the Republic may be delivered from the place of landing;
(ii)goods may be loaded on a ship or vehicle for export at the place of shipment;
(iii)goods may be removed from a customs and excise storage warehouse,

except upon due entry and after release is authorised as prescribed in these rules.

 

(d)If any person delivers, loads or removes any goods contemplated in paragraph (c) before release thereof is authorised, such goods shall, if the Controller so requires, at the expense of the person concerned, be returned to the place from which the goods were so delivered, loaded or removed or delivered to any other place the Controller may determine.