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 43 of the ActLien for unpaid freight and charges |
| 43.01 | For the purposes of section 43(3) any notification of a lien on goods for freight and charges shall— |
| (a) | be in writing; |
| (b) | identify the goods concerned; and |
| (c) | specify and prove the amount of unpaid freight and charges. |