Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter VIII : Registration, Licensing and Accredited Clients

Rules for Section 64G of the Act

Licensing of, and conditions and procedures applicable to, degrouping depots contemplated in section 6(1)(hC) and 64G for goods imported by air

Acquittal of manifests
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64G.22
(a)For the purposes of this paragraph "acquittal of manifest" means proof that the liability for duty of the degrouping operator in respect of the manifested goods or excess goods or unmanifested excess goods received with such manifested goods has ceased in consequence of—
(i)due entry of the goods and a valid release thereof;
(ii)removal in bond to and receipt of the goods into any other degrouping depot;
(iii)proof that any goods in discrepant packages did not enter into consumption; or
(iv)compliance with any other procedure prescribed in these rules or any other provision of the Act.

(b)

(i)For the purposes of manual acquittal, acquitted copies of air cargo manifests in respect of each consignment received by the degrouping operator as contemplated in section 44(5C) must be submitted to the Controller within 30 days after arrival of the carrying aircraft at the place of discharge.
(ii)Manifests may be acquitted manually by—
(aa)valid customs release documents for manifested goods or unmanifested goods or goods in excess of manifested quantities;
(bb)in the case of goods short received or discrepant packages as contemplated in 64G.17, a copy of the shortage report or discrepant package report, as the case may be, endorsed by an officer to he effect that according to the circumstances verified by him or her the degrouping operator is not liable for duty on such shortage or discrepancy;
(cc)where goods are removed in bond to another degrouping depot, an acknowledgement of receipt from the degrouping operator of such depot;
(dd)in the case of goods of which due entry has not been made in the circumstances contemplated in rule 64G.13 a receipt from the officer in charge of the State warehouse or confirmation by the Controller of delivery of the goods at a place indicated by the Controller as contemplated in section 44(5C).
(c)The requirement relating to the manual acquittal of manifests may be discontinued from a date to be specified in these rules.