Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter 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 SwazilandRules in terms of Section 120A of the ActDesignated 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. |