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 9 : General provisions relating to outturn reports8.46 Outturn reports cargo with no transport documents |
| (1) | The container terminal operator, wharf operator, transit shed operator, licensee of a container depot or licensee of a degrouping depot must submit to the Commissioner separate outturn reports in respect of any cargo for which that licensee has not received a transport document. |
| (2) | A separate outturn report in respect of— |
| (a) | cargo referred to in rules 8.36, 8.37, 8.40 and 8.41 for which the operator or licensee has not received a transport document, must be submitted within the same timeframe applicable to that cargo in terms of those rules; and |
| (b) | cargo referred to in rules 8.42, 8.43, 8.44 and 8.45 for which the operator or licensee has not received a transport document, must be submitted within the same timeframe applicable to that cargo in terms of those rules. |
| (3) | A separate outturn report referred to in subrule (2) must to the extent possible contain the same information as prescribed in rules 8.36, 8.37, 8.40 and 8.41 or rules 8.42, 8.43, 8.44 and 8.45 as may be applicable, for outturn reports. |