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

Customs and Excise Rules

Chapter VIII : Registration, Licensing and Accredited Clients

Rules for Section 64G of the Act

Licensing of, and conditions and procedures applicable to, degrouping depots contemplated in section 6(1)(hC) and 64G for goods imported by air

Release and removal of goods from the degrouping depot

 

64G.21
(a) Except goods detained which are subject to compliance with the procedures prescribed in rule 38.11, the degrouping operator may only allow goods to be removed from a degrouping depot after—
(i) due entry;
(ii) release of the goods is authorized by the Commissioner, the Controller or an officer; and
(iii) in the case of a manual release, upon receipt of a valid release copy of such entry or any other document approved by the Controller authorizing release of the goods concerned as provided in rule 38.08.
(b) As stated in rule 64G.11, for the purposes of any electronic communication with the Commissioner, a Controller or an officer as contemplated in section 101A, the degrouping operator must register as a user and enter into a user agreement as prescribed in the said section 101A and its rules.
(c) In addition to or in confirmation of any provision regulating such electronic communication in section 101A, its rules or the user manual referred to in those provisions, the degrouping operator—
(i) may not release any goods except on receipt of an electronic release message in respect of the goods concerned from the South African Revenue Service;
(ii) must again ascertain the release status of all goods immediately prior to removal from the degrouping depot in order to ensure that the release status has not been changed by a subsequent electronic message.
(d) For the purposes of paragraph (a), but subject to rule 64G.13—
(i) Where the degrouping operator receives packages short that have been shortlanded, but the packages are expected to arrive on a later flight, the degrouping depot may only release the consignment against a valid release document when all the packages have been received.
(ii) Where any such packages do not arrive on a later flight the degrouping operator may only release the packages received against a valid release document or a bill of entry amended by voucher of correction reflecting the number of packages actually landed and received by the degrouping operator.