Special Investigating Units and Special Tribunals Act, 1996
R 385
Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter V : Clearance and Origin of Goods: Liability for and payment of dutiesRules for Section 38 of the ActDetention and release of detained goods |
38.11
| (a) | A detention notification contemplated in rule 38.09(a) or in rule 38.10(a)(ii) may specify that such goods are— |
| (i) | detained at the place where they are kept after landing or for loading or in the customs and excise warehouse as the case may be; or |
| (ii) | to be removed to a place indicated by the Controller. |
| (b) | Goods detained— |
| (i) | shall, while so detained, not be removed or otherwise be dealt with except— |
| (aa) | as authorised by the Controller; or |
| (bb) | if the goods are detained only for the purposes of any authority administering any other law as contemplated in section 113(8), as ordered by such authority. |
| (ii) | may only be delivered if release is authorised by— |
| (aa) | the Controller on form DA 74; |
| (bb) | the authority contemplated in subparagraph (i)(bb); or |
| (cc) | an electronic release message that releases goods previously detained as contemplated in rule 38.09(a) or in rule 38.10(a)(ii). |
