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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

9. Sealing of goods on board ships or aircraft

 

(1) On arrival of any ship at any place in the Republic—
(a) the master thereof shall declare as prescribed by rule all sealable goods on board the ship which are unconsumed stores of such ship; and
(b) the master and every member of the crew thereof shall declare as prescribed by rule all sealable goods which are his personal property or in his possession,

and the Controller may seal up all such sealable goods.

 

(2) The Controller may permit surplus stores to be entered for home consumption or for warehousing.

 

(3) For the purposes of this section "sealable goods" means any goods which are prescribed by rule to be sealable goods.

 

(4) The Controller may, by direction of the Commissioner, in addition to sealable goods, seal up any goods which are unconsumed stores of any ship or aircraft or which are in the possession of the master or pilot of such ship or aircraft or of any member of the crew thereof or of any passenger on board thereof.

 

(5) While the ship or aircraft in question remains at any place in the Republic, no person shall, except in accordance with the rules break or disturb any seal placed by the Controller on any goods in terms of this section.

 

(6) Except as provided in subsection (2), no stores of any nature may be landed without the permission of the Controller and all goods acquired on a ship or aircraft shall, if landed, be declared to the Controller for purposes of payment of any duty due thereon.

 

(7) The Commissioner may exempt any ship or aircraft or exempt by rule any class or kind of ship or aircraft from all or any of the provisions of this section.