Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter VIII : Registration, Licensing and Accredited ClientsRules for Section 64G of the ActLicensing of, and conditions and procedures applicable to, degrouping depots contemplated in section 6(1)(hC) and 64G for goods imported by airLiability for duty |
| 64G.19 |
| (a) | The degrouping operator is liable for duty and liability for duty ceases in respect of goods received as contemplated in section 44(5C) and for goods removed in bond as specified in section 18. |
| (b) | The degrouping operator must keep and produce on demand to an officer valid proof of any customs procedure in terms of which— |
| (i) | liability for duty has ceased in terms of the said sections 18 and 44(5C); |
| (ii) | a record of any procedure required in terms of these rules or any other provision of the Act in respect of goods shortlanded, shortpacked, shortshipped or short received or excess goods received from the transit shed operator and of discrepant packages. |