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

Inspection, examination and supervision
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64G.24The degrouping depot shall be open to customs and excise officers—
(a)for inspection and verification of the books, accounts and other records contemplated in rule 64G.23 during the applicable hours of business for the Controller’s office in whose area of control the degrouping depot is situated; and
(b)for examination of goods and supervision of any activity in the degrouping depot, including tallying operations, within any time during which the degrouping depot is open for business.