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

Customs and Excise Rules

Chapter XII : General

Rules for Section 120 of the Act

Services for which special or extra attendance is not charged

 

120.06 Special or extra attendance, as the case may be, is not charged in respect of—
(a) the examination of post office parcels;
(b) the sealing of ship's or aircraft stores;
(c) the rummaging of ships or aircraft;
(d) the reporting of the arrival or departure of ships at a place of entry or aircraft at a customs and excise airport;
(e) the application for release, examination and release of human remains;
(f) the entry, examination and release of goods imported—
(i) for the relief and distress of persons in cases of famine or other national disaster;
(ii under any technical assistance agreement; or
(iii) in terms of any obligation under any international agreement to which the Republic is a party;
(g) inspection of premises, audit of transactions and the verification of stock of licensees or registrants for the purposes of any activities regulated by the Act;
(h) any attendance required by the Commissioner or a Controller unless otherwise specified in the Act.