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

Customs and Excise Rules

Purchase

38.10

(a)	Where goods are not released or detained by electronic message as contemplated in rule 38.09—

(i)	release of any duly entered goods may be authorised by the Controller only by—

(aa)	endorsing any copy of the relevant SAD form to that effect;

(bb)	issuing a computer printed release notification on a SARS letterhead; or

(cc)	endorsing any other document bearing the SAD form number and date to that effect;

and signing and date-stamping any such copy of the SAD form, release notification or other document, as the case may be; or

(ii)	goods may be detained in whole or in part by the Controller by—

(aa)	endorsing any copy of the relevant SAD form;

(bb)	issuing a computer printed stop or detain notification on a SARS letterhead; or

(cc)	endorsing any other document bearing the SAD form number and date to that effect,

singing and date-stamping any such copy of the SAD form, stop or detain notification or other document, as the case may be.

(b)	The SAD form, release notification or other document is only issued to the person who entered the goods on the relevant SAD form.