| 44.01 | For the purposes of these rules Damaged, Ullaged or Broached Package Report herein-after referred to as the Ullaged Report means any account in the form completed by any person or authority and approved by the Controller in respect of any package landed from a ship or unloaded from a container in a discrepant condition (including leaking packages or with missing contents). |
44.02
| (a) | If any package landed from a ship is leaking or if the whole or part of its contents is missing or if the package is in a damaged condition or the mass of any package differs from the invoiced or manifested mass thereof, the contents of such package (hereinafter referred to as a discrepant package), ascertained by examination as stated below, shall subject to the provisions of section 44(1), be accepted as being all the goods imported in such package, provided— |
| (i) | such package is examined as early as possible after landing but not later than expiry of the time referred to in section 38(1), or removal of such package from the transit shed where it was deposited on landing, whichever is the earlier, or, if not so deposited, before removal from the wharf or other place where it was landed; |
| (ii) | such package is examined, in the case of examination of the package after due entry thereof, by the importer and in the case of examination of the package before due entry thereof, by the master of the ship from which it was landed, in the presence of and in conjunction with a representative of the port authority; |
| (iii) | an account of the contents of the package (or of the missing goods) by the port authority or the Ullaged Report is furnished to the Controller by the importer or the master, as the case may be; |
| (iv) | the account by the port authority or the Ullaged Report is legible, identifies the missing goods, is signed and dated by the representative of the port authority and the importer or master, as the case may be, who conducted the examination; |
| (v) | the account by the port authority or the Ullaged Report specifies the identifying marks, numbers and other particulars of each package examined and specifies the actual contents (or the missing goods) of each package separately; and |
| (vi) | there is no evidence that the missing goods (or any portion thereof) entered into consumption in the Republic. |
| (b) | The provisions of paragraph (a) of this rule shall mutatis mutandis apply in respect of any discrepant package landed from an aircraft and for that purpose of any reference in the said paragraph to the port authority, to the master of the ship and to an account by the port authority or the Ullaged Report shall be deemed to be a reference to the Controller, to the pilot of the aircraft and to the account taken by the Controller of the contents of such package, respectively: Provided that the contents of such discrepant package shall be accepted as being all the goods imported in that package even when the duty on the goods missing therefrom does not exceed R25. |
| (c) | The provisions of paragraph (a) of this rule shall mutatis mutandis apply in respect of any discrepant package landed from a railway train in which such package was imported and for the purpose any reference to the master of the ship shall be deemed to be a reference to the carrier of the package. |
| (d) | The provisions of paragraph (a) of this rule shall mutatis mutandis apply in respect of any discrepant package imported by road and for the purpose any reference in the said paragraph to the port authority, to the master of the ship, to the time of examination and to any account by the port authority or the Ullaged Report shall be deemed to be a reference to the Controller at the place where the conveying vehicle entered the Republic, to the carrier of the package, to the time while such vehicle is under the control of the Controller at such place and to the account taken by the Controller of the contents of such package, respectively. |
| (e) | The provisions of paragraph (a) of this rule shall mutatis mutandis apply in respect of any discrepant package imported by post and for that purpose of any reference in the said paragraph to the port authority, to the time of the examination and to any account by the port authority or the Ullaged Report shall be deemed to be a reference to any postal official in whose custody the package is prior to delivery, to the time while such package is in the custody of such official and to an account of the missing goods endorsed by such official on the relative postal manifest respectively: Provided that the contents of such discrepant package shall be accepted as being all the goods imported in that package even where the duty on the goods missing there from does not exceed R25. |
| (f) | The provision of paragraphs (a) to (d) to this rule shall mutatis mutandis apply in respect of any examination conducted in terms of the provisions of rule 11.01 and for that purpose any reference to the port authority and to an account by the port authority or the Ullaged Report shall be deemed to be a reference to the Controller and to the account taken by him of the contents of such package, respectively. |
| (g) | The provisions of paragraph (a) of this rule shall only apply to a discrepant package at the first place of landing thereof in the Republic and shall not apply to any discrepant package after removal thereof in bond. |
44.03
| (a) | Examination, mass-measuring, repairing or removal of any package in terms of rule 44.01 shall be subject to supervision by the Controller and he may at any time demand re-examination of the package concerned. |
| (b) | Any applicable special or extra attendance, transport and travelling expenses as referred to in rules 120.02 to 120.07 shall be payable. |
| 44.04 | Packages in transit or marked for another place and which are damaged or from which the whole or part of the contents is missing, shall not be placed on board any ship or vehicle for removal to another place until they have been examined by the Controller, their contents ascertained and they have been properly repaired by the principal or his agent and sealed by the Controller. |
| 44.05 | If, as envisaged in section 44(5)(e), a person entering imported containerized goods for any purpose, chooses to appoint a licenced remover of goods in bond to transport such goods in the event that the goods are stopped for examination as contemplated in section 4(8A), that person shall when entering the goods in terms of these rules— |
| (a) | make use of the applicable combination of SAD forms as may be prescribed for the particular purpose in the rules, namely form SAD 500 and additionally either form SAD 502 or SAD 505 as referred to in rule 00.05(e)(iii) or (v), depending on the circumstances; and |
| (b) | furnish particulars relating to that licensed remover as may be required on the applicable additional SAD form. |
[Rule 44.05 inserted by section 2 of Notice No. R. 2576, GG47254 dated 7 October 2022]
