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

Customs and Excise Rules

Chapter III : Importation, Exportation and Transit and Coastwise Carriage of Goods

Rules for Section 8 of the Act

Part 1: Interpretational matters

8.03 Time of arrival or departure

 

For the purposes of these rules, except where inconsistent with the context—

(a) a foreign-going vessel, or goods on board a foreign-going vessel, must be regarded as—
(i) arriving at a port when the vessel upon reaching the port docks for the first time at that port, whether inside the port or at a docking facility outside the port; or
(ii) departing from a port when the vessel undocks to move out of or away from the port;
(b) a foreign-going aircraft, or goods on board a foreign-going aircraft, must be regarded as—
(i) arriving at a customs and excise airport when the aircraft lands at the airport; or
(ii) departing from a customs and excise airport when the aircraft takes off from the airport;
(c) a cross-border train or a railway carriage attached to a cross-border train, or goods on board a cross-border train or such a railway carriage, must be regarded as—
(i) arriving at a railway station when the train stops for the first time at a railway terminal at that railway station; or
(ii) departing from a railway station when the train starts to move out of the railway station; or
(d) a truck, must be regarded as—
(i) arriving in the Republic when the truck crosses the border into the Republic; or
(ii) departing from the Republic when the truck crosses the border out of the Republic.