Customs and Excise Rules > Chapter V : Clearance and Origin of Goods: Liability for and payment of duties > Rules for Section 40 of the Act > Examinations without prejudice of goods no longer under Customs and Excise control

40.01

For the purposes of section 40(3), applications to the Controller for the examination without prejudice of goods no longer under customs control shall—

(a)	be in writing;

(b)	confirm that—

(i)	the full consignment concerned is on hand and is identifiable with the goods referred to on the relevant invoice(s) and bill of entry;

(ii)	the outer containers in which such goods were imported can be produced or a reasonable explanation can be furnished why such containers are no longer available;

(c)	include an undertaking that—

(i)	if the Controller does not agree to examination at the importer's premises such goods will be delivered to the State warehouse or other place approved by the Controller, within 14 days of approval of the application;

(ii)	such examination will be arranged by the applicant to take place within seven days of receipt of the goods in the State warehouse or at such other place;

(iii)

such goods will be removed from the State warehouse or such other place within three days after the date of examination;

(iv)	State warehouse rent will be paid at the prescribed rates; and

(v)	any applicable special or extra attendance, transport and travelling expenses will be paid in accordance with rules 120.02 to 120.07.

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 40 of the Act

Examinations without prejudice of goods no longer under Customs and Excise control