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

Customs and Excise Rules

Purchase

Any outturn report submitted in terms of Part 7 or 8 in respect of cargo off-loaded, deconsolidated or unpacked must, where relevant, specify—

(a)	any containers that have been shortlanded or overlanded;

(b)	any goods which have been shortlanded, shortpacked, shortshipped as measured against the manifest or are in excess of manifested quantities;

(c)	unmanifested excess goods; or

(d)	that the goods have been fully accounted for according to the manifest.