Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter III : Importation, Exportation and Transit and Coastwise Carriage of Goods

Rules for Section 8 of the Act

Part 10 : Other reporting matters

8.50 Unpacking of cargo

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The licensee of a container depot or licensee of a degrouping depot where cargo is deconsolidated and unpacked, must for purposes of effectively complying with this Part ensure that—

(a) cargo is unpacked against—
(i) a transport document issued in respect of that cargo and provided to the licensee by the cargo reporter; or
(ii) the information in the advance cargo arrival notice relating to that cargo and provided to the container terminal operator, wharf operator, transit shed operator, licensee of a container depot or licensee of a degrouping depot;
(b) consolidated cargo is unpacked to the lowest consignee level; and
(c) any outturn report submitted in respect of that cargo reflects all the cargo with reference to the transport document issued in respect of that cargo.