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 8 : Air Cargo outturn reports8.42 Outturn reports of cargo unloaded from or loaded on board aircraft at transit sheds |
| (1) | A transit shed operator must submit to the Commissioner outturn reports in respect of— |
| (a) | all cargo off-loaded from each aircraft at that transit shed; and |
| (b) | all cargo loaded on board each aircraft at that transit shed. |
| (2) | An outturn report referred to in subrule (1)(a) of cargo off-loaded from an aircraft at a transit shed must be submitted to the Commissioner no later than 24 hours after the aircraft has been fully unloaded. |
| (3) | An outturn report referred to in subrule (2) must reflect the following information: |
| (a) | General mandatory reporting information; |
| (b) | the date and time of arrival of the aircraft; |
| (c) | the date and time the cargo on the aircraft was fully off-loaded; |
| (d) | the transit shed where off-loaded; |
| (e) | air cargo details in relation to each consignment of air cargo off-loaded, excluding the full name and physical address of the consignor and consignee; and |
| (f) | details of any excess or shortage found in any consignment off-loaded as measured against the applicable transport documents. |
| (4) | An outturn report referred to in subrule (1)(b) of cargo loaded on board an aircraft at a terminal must be submitted to the Commissioner no later than 24 hours after the cargo has been loaded on board the aircraft. |
| (5) | An outturn report referred to in subrule (4) must reflect the following information: |
| (a) | General mandatory reporting information; |
| (b) | the date and time of scheduled departure of the aircraft; |
| (c) | the date and time the cargo was fully loaded on the aircraft; |
| (d) | the transit shed where loaded; |
| (e) | air cargo details in relation to each consignment of air cargo loaded, excluding the full name and physical address of the consignor and consignee; and |
| (f) | details of any excess or shortage found in any consignment loaded as measured against the applicable transport documents. |
| (6) | Cargo for which the transit shed operator has not received a transport document must not be included in the outturn report referred to in subrule (1)(a) or (b), but a separate outturn report must be submitted in terms of rule 8.46. |