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

Customs and Excise Rules

Chapter XIIA : Rules in terms of section 120(1)(e) and (o) of the Customs and Excise Act, 1964, and for the purposes of section 13(1)(iii) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991), regarding the importation of goods into the Republic from or through Botswana, Lesotho, Namibia or Swaziland and the declaration procedures for the exportation of goods from the Republic into or through Botswana, Lesotho, Namibia or Swaziland

Rules in terms of Section 120A of the Act

Designated commercial ports

 

120A.03

(a)

(i) The importation of "commercial goods" into the Republic from or through a BLNS country or the exportation of "commercial goods" from the Republic into or through a BLNS country must, subject to the provisions of paragraph (d) be made through one of the designated commercial ports designated in paragraph (b).
(ii) Goods that do not fall within the definition of "commercial goods" as defined in these rules and where such goods are exported from the Republic into a BLNS country, must also be exported through a designated commercial port where it is required for the purposes of section 11(1)(a) or section 44(9) of the Value-Added Tax Act, 1991.
(iii) Subject to paragraph (d), any goods or any vehicle that is required to be declared on forms TC-01 and TRD1 must, if imported from or through or exported to or through a BLNS country as contemplated in rule 120A.01(b)(ii), be so imported or exported through a designated commercial port.

[Rule 120A.03(a)(iii) substituted by section 14 of Notice No. R.938, GG43661, dated 28 August 2020]

(b)

(i) Such imports or exports by road will only be entertained during the specified hours of attendance at the following places—

 

Land border posts

Hours

Between the Republic and Botswana

 

Grobler's Bridge

08:00 - 18:00

Kopfontein

24 hours daily

Skilpadshek

06:00 - 22:00

Ramatlabama

06:00 - 20:00

Between the Republic and Lesotho

 

Qacha's Nek

07:00 - 20:00

Ficksburg Bridge

06:00 - 22:00

Maseru Bridge

06:00 - 22:00

Caledonspoort

07:00 - 20:00

Van Rooyenshek

07:00 - 20:00

Between the Republic and Namibia

 

Nakop (Narogas)

06:00 - 22:00

Vioolsdrift

06:00 - 22:00

Between the Republic and Swaziland

 

Mananga

07:00 - 18:00

Jeppes Reef

07:00 - 20:00

Oshoek

24 hours daily

Nerston

08:00 - 18:00

Mahamba

07:00 - 22:00

Golela

07:00 - 22:00

 

[Rule 120A.03(b)(i) substituted by section 1 of Notice No. R.1265, GG43935, dated 27 November 2020 : effective 1 December 2020]

 

(ii) Such imports or exports by rail will only be entertained during the specified hours of attendance at the following places—

 

Railway stations

Hours

Upington (Tuesday to Sunday)

07:00 - 20:00

 

Special arrangements for the importation or exportation of "commercial goods" or goods as contemplated in paragraph 120A.03(a)(ii) must be made in respect of the following railway stations by prior arrangement with the Controller of Customs—

 

1        Germiston

2        Golela

3        Mafikeng

4        Maseru Bridge

5        Johannesburg

 

 

(iii) Such imports or exports by air will only be entertained during the specified hours of attendance at the following places—

 

Airports:

Hours

Unaccompanied commercial or movable goods (weekdays only)

Accompanied commercial or movable goods

 

Exports:

Imports:

 

Cape Town Int

07:45 - 16:15

08:00 - 15:00

00:00 - 24:00

King Shaka Int

07:30 - 16:00

07:30 - 14:30

00:00 - 24:00

Gateway

(Pietersburg)

08:00 - 17:00

08:00 - 17:00

00:00 - 24:00

OR Tambo Int

08:00 - 16:30

08:00 - 15:00

00:00 - 24:00

Lanseria

08:00 - 17:00

08:00 - 17:00

00:00 - 24:00

Nelspruit

08:00 - 17:00

08:00 - 17:00

00:00 - 24:00

Port Elizabeth

07:30 - 16:00

07:30 - 14:30

00:00 - 24:00

 

(iv) Such imports or exports by sea will only be entertained during the specified hours of attendance at the following places:

 

 

Harbours:

Hours

Unaccompanied commercial or movable goods (weekdays only)

Accompanied commercial or movable goods

 

Exports:

Imports:

 

Cape Town

07:30 - 16:15

08:00 - 15:00

00:00 - 24:00

Durban

07:15 - 16:00

08:00 - 15:00

00:00 - 24:00

East London

07:30 - 16:15

08:00 - 15:00

00:00 - 24:00

Port Elizabeth

07:30 - 16:15

08:00 - 15:00

00:00 - 24:00

Port of Ngqura

07:30 - 16:15

08:00 - 15:00

00:00 - 24:00

Richards Bay

07:15 - 16:00

08:00 - 15:00

00:00 - 24:00

Mossel Bay

07:30 - 16:15

08:00 - 15:00

00:00 - 24:00

Saldanha

07:30 - 16:15

07:30 -16:15

00:00 - 24:00

 

(c) The Controller, as defined in the Customs and Excise Act, 1964, may extend the hours of attendance as set out in rule 120A.03(b) in circumstances that he or she deems necessary.

 

(d) The removal of "commercial goods" through places other than the designated commercial ports and the declaration of such goods at other places as those specified in rules 120A.03(b), may be allowed in exceptional circumstances on application to the Commissioner, subject to such conditions as the Commissioner may prescribe.