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

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

12. Goods imported or exported overland

 

(1)
(a) Where any goods are imported by train the railway authority concerned shall furnish the Controller with such documents as may be prescribed by rule relating to such goods.
(b) The station master or other person in control of railway premises shall not permit any such goods to be removed from such premises before due entry thereof unless the Controller allows such goods to be so removed, subject to such conditions as he may in each case impose, before such entry.

 

(2) The conductor, guard or other person in charge of a train shall on demand by any officer furnish him with all information at his disposal in respect of any goods on such train.

 

(3)
(a) The person in charge of any vehicle (other than an aircraft or a railway train) whether or not conveying any goods, which arrives by land at any place in the Republic shall come to the office of the Controller nearest to the point at which he crossed the border or the office of the Controller which is most conveniently situated in relation to that point before unloading any goods or in any manner disposing of such vehicle or goods, and make a full written report to such Controller concerning the vehicle or goods, the journey and the destination of the goods, and shall make and subscribe to a declaration as to the truth of the report.
(b) Such persons shall fully and truthfully answer all questions put to him and produce any way-bills or other documents demanded of him by such Controller.

 

(4) No person shall remove a vehicle referred to in subsection (3) from the office referred to in that subsection until due entry has been made of such vehicle and the goods carried thereon or until permission for removal has been granted by the Controller.

 

(5)
(a) Every person arriving in the Republic overland, on foot or otherwise shall, whether or not he has any goods in his possession, come to the office of the Controller nearest to the point at which he crossed the border or the office of the Controller which is most conveniently situated in relation to that point, and there report to the Controller the circumstances in which he entered the Republic.
(b) If he has any goods in his possession, he shall furnish the said Controller with full particulars thereof, and shall fully and truthfully answer all questions put to him by such Controller.
(c) Such person shall not in any manner dispose of any goods in his possession until they have been released by the Controller.

 

(6) The provisions of subsection (5) shall not apply to persons arriving in the Republic by train or by air who pass through or disembark at a place where a Controller is stationed.

 

(7) No person in charge of any vehicle (other than an aircraft or a train), whether or not conveying any goods for exportation overland shall remove any such vehicle or goods beyond the borders of the Republic unless due entry has been made of such vehicle and the goods carried thereon or permission for removal has been granted by the Controller.

 

(8) The Controller may grant a general permission to any person referred to in subsections (4) and (7) in respect of such vehicles.