Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter III : Importation, Exportation and Transit and Coastwise Carriage of GoodsRules for Section 8 of the ActPart 1: Interpretational matters8.02 Purpose and application of these rules |
| (1) | These rules establish reporting requirements contemplated in section 8, read with section 120(1)(c) and (o) of the Act concerning— |
| (a) | all cargo on board vessels, aircraft, trains and trucks arriving in the Republic; |
| (b) | all cargo on board vessels, aircraft, trains and trucks leaving the Republic; and |
| (c) | all such cargo loaded, off-loaded, packed, unpacked, consolidated, degrouped, received at or removed from terminals, container depots, transit sheds and degrouping depots, including packed and empty containers. |
| (2) | These rules do not apply to— |
| (a) | vessels or aircraft which cross into the territorial waters or airspace of the Republic without calling or landing at a place in the Republic; |
| (b) | fishing vessels; and |
| (c) | cargo on board such vessels and aircraft. |