64. Special warehouses for the manufacture of wine
Unless the permission of the Commissioner has been obtained to manufacture wine in a customs and excise manufacturing warehouse, no person shall manufacture wine except in a special customs and excise warehouse licensed under this Act.
(1) No person shall store or unpack, or pack for export, such containers as the Commissioner may specify, except at a container depot licensed in terms of subsection (2).
(2) The Commissioner may, subject to such conditions as he may in each case impose, license, for such period as he may in each case determine, at any place appointed for that purpose under the provisions of this Act, container depots approved by him for the storing, unpacking or packing of containers contemplated in subsection (1), provided such security as he may require is furnished.
(3) The Commissioner may at any time require that the form, nature or amount of such security shall be altered or renewed in such manner as he may determine.
(4) The Controller may require any container contemplated in subsection (1) to be detained in any container depot licensed in terms of subsection (2), for its examination or that of its contents.
[Section 64A inserted by section 8 of Act 71 of 1975]
(1) No person shall, for the purposes of this Act, for reward make entry or deliver a bill of entry relating to, any goods on behalf of any principal contemplated in section 99(2), unless licensed as a clearing agent in terms of subsection (2).
[Subsection (1) substituted by section 58 of Act 53 of 1999]
(2)
(a) Application for such licence shall be made on the form prescribed by the Commissioner by rule and the applicant shall comply with all the requirements specified therein and with any additional requirements that may be prescribed in any other rule and as may be determined by the Commissioner in each case.
(b) The Commissioner may, subject to such conditions as he may prescribe by rule and such obligations as he may in each case impose, license any person applying therefor as a clearing agent.
(c) The Commissioner may prescribe by rule –
(i) a date from which the applicant and employees of the applicant must be in possession of a qualification obtained at such time and with at least such qualifying mark as may be stated in such rule;
(ii) any other matter which may be reasonably necessary and useful to achieve the efficient and effective administration of the objects of this section.
[Paragraph (c) added by section 47 of Act 19 of 2001]
(d) For the purposes of paragraph (c), “applicant” means any natural person or a director of a company or member of a close corporation or a partner of a partnership, who participates in the clearing agents’ business of the company, close corporation or partnership, as the case may be.
[Paragraph (d) added by section 47 of Act 19 of 2001]
[Subsection (2) substituted by section 46 of Act 45 of 1995 and section 58 of Act 53 of 1999]
(3) Before any such person is so licensed as a clearing agent, he shall furnish such security as the Commissioner may require.
(4) The Commissioner may at any time require that the form, nature or amount of such security shall be altered or renewed in such manner as he may determine.
(5) A licensed clearing agent shall be liable in respect of any entry made or bill of entry delivered as contemplated in section 99(2).
[Subsection (5) added by section 58 of Act 53 of 1999]
(6) A licensed clearing agent shall disclose the name and category of the principal referred to in section 99(2) on such bill of entry and if such agent does not so disclose or makes or delivers a bill of entry where the name of another such agent or his own name is stated as the importer, exporter, remover in bond or other principal, as the case may be, he shall be liable for the fulfilment of the obligations imposed on such principal in terms of this Act.
[Subsection (6) added by section 58 of Act 53 of 1999]
(7) No security provided by a licensed clearing agent shall be utilised or accepted as security for the fulfilment of any obligations in terms of this Act of any other such agent.
[Subsection (7) added by section 58 of Act 53 of 1999]
[Section 64B inserted by section 19 of Act 112 of 1977]
(1) No person shall search any wreck or search for any wreck unless he is licensed with the Commissioner to do so and has furnished such security as the Commissioner may require.
(2) The Commissioner may by rule prescribe the circumstances under which and the conditions on which a licence may be issued to any person entitling him to search or to search for any wreck, but no such licence shall give the holder thereof the exclusive right to search or to search for any particular wreck.
[Section 64C inserted by section 47 of Act 45 of 1995]
64D. Licensing of remover of goods in bond
(1) No person, except if exempted by rule, shall remove any goods in bond in terms of section 18(1)(a) or for export in terms of section 18A, or any other goods that may be specified by rule unless licensed as a remover of goods in bond in terms of subsection (3).
(2)
(a) The expression ‘remover in bond’ in this Act shall, unless the context otherwise indicates, include any person that removes any goods contemplated in subsection (1).
(b) Any remover in bond exempted from licensing by rule shall, in addition to any provisions of this Act governing the removal or carriage of goods in bond generally, comply with such other relevant requirements as may be prescribed in this section and its rules.
(3)
(a) Application for such licence shall be made on the form prescribed by the Commissioner by rule and the applicant shall comply with all the requirements specified therein and with any additional requirement that may be prescribed in any other rule and as may be determined by the Commissioner in each case.
(b) The Commissioner may subject to such conditions as he may prescribe by rule and such obligations as he may in each case impose licence any person applying therefor as a remover of goods in bond.
(3A)
(a) The Commissioner may, subject to such conditions as he may prescribe by rule and impose in each case, allow a licensed remover of goods in bond to subcontract the removal or carriage of goods to which this section relates to another licensed remover of goods in bond.
(b) When a licensed remover of goods so subcontracts, both such licensed removers shall he jointly and severally liable for the fulfilment of all obligations under this Act as contemplated in subsection (6).
[Subsection (3A) inserted by section 49 of Act 30 of 2002]
(4)
(a) The Commissioner may by rule prescribe technical specifications and other requirements in respect of any vehicle, container or other transport equipment used in the removal or carriage of any goods in bond.
(b) The Commissioner may, after the date this section comes into operation, determine a date by rule from which no person shall remove any goods in bond under this Act in any vehicle container or other transport equipment that is not approved by the Commissioner as complying with the specifications and other requirements prescribed in such rule.
(c) Any vehicle container or other transport equipment used for the removal of goods in bond under this section shall be marked as prescribed by rule.
(5)
(a) Before any person is licensed as a remover of goods in bond such person shall furnish such security and enter into such agreement as the Commissioner may require.
(b) The Commissioner may at any time require that the form, nature or amount of such security shall be altered or renewed in such manner as he may determine.
(c) Notwithstanding the provisions of paragraph (a), the Commissioner may, subject to such conditions as he may prescribe by rule and impose in each case accept such security from any other person in respect of any goods removed or carried by such remover.
[Paragraph (c) added by section 49 of Act 30 of 2002]
(6)
(a) In addition to any liability incurred under this Act a licensed remover of goods in bond shall be liable for the fulfilment of all obligations imposed under this Act on any other person in respect of any goods removed or carried by such remover including the payment of duties and charges and to any penalties or amounts demanded under section 88(2)(a).
(b) The liability of such remover shall in no way affect the liability incurred under this Act in respect of such goods by the master, pilot, container operator, importer, exporter, manufacturer, licensee or any other principal or any agent referred to in section 99.
(7) No security provided by a licensed remover of goods in bond shall be utilised or accepted as security for the fulfilment of any obligation in terms of this Act by any other such remover of goods in bond.
(8)
(a) The Commissioner may –
(i) refuse any application for a new licence or any application for a renewal of a licence by a remover of goods in bond; or
(ii) suspend or cancel such licence.
(b) The provisions of section 60(2) shall apply mutatis mutandis for the purposes of paragraph (a).
(9) The Commissioner may make rules –
(a) to delegate or assign, subject to section 3(2), any of the powers that may be exercised or assign any of the duties that shall be performed by the Commissioner in accordance with the provisions of this Act to any officer or any other person;
(b) to prescribe forms and procedures or any condition to be complied with by any remover for the purpose of regulating the removal of goods in bond;
(c) in respect of all matters which are required or permitted in terms of this section to be prescribed by rule;
(d) in respect of any other matter which the Commissioner may consider reasonably necessary and useful for the purposes of administering the provisions of this section.
[Section 64D inserted by section 48 of Act 19 of 2001]
64F. Licensing of distributors of fuels obtained from the licensee of a customs and excise manufacturing warehouse
(1) For the purposes of this Act, unless the context otherwise indicates –
64G. Licensing of degrouping depot
(1)
(a) Any reference in this section to a-
67. Adjustments to price actually paid or payable
(1) In ascertaining the transaction value of any imported goods in terms of section 66(1), there shall be added to the price actually paid or payable for the goods –
(a) to the extent that they are incurred by the buyer but are not included in the price actually paid or payable –
(i) any commission other than a buying commission;
(ii) brokerage;
(iii) the cost of packing, including that of the labour and materials concerned;
(iv) the cost of containers which are dealt with as being for customs purposes one with the goods;
(b) the value, apportioned to the imported goods as deemed appropriate by the Commissioner, of any of the following goods and services if supplied directly or indirectly by the importer free of charge or at reduced cost, for use in connection with the production and sale for export of the imported goods, to the extent that such value has not been included in the price actually paid or payable, namely –
(i) materials, components, parts and similar articles forming part of the goods;
(ii) tools, dies, moulds and similar articles used in the production of the goods;
(iii) materials consumed in the production of the goods;
(iv) engineering, development work, art work, design work, plans and sketches undertaken elsewhere than in the Republic and necessary for the production of the goods;
(c) royalties and licence fees in respect of the imported goods, including payments for patents, trade marks and copyright and for the right to distribute or resell the goods, due by the buyer, directly or indirectly, as a condition of sale of the goods for export to the Republic, to the extent that such royalties and fees are not included in the price actually paid or payable, but excluding charges for the right to reproduce the imported goods in the Republic;
(d) the value of any part of the proceeds of any subsequent resale, disposal or use of the imported goods that accrues directly or indirectly to the seller; and
(e) to the extent that they are not included in the price actually paid or payable for the goods, the cost of transportation, loading, unloading, handling and insurance and associated costs incidental to delivery of the goods at the port or place of export in the country of exportation and placing those goods on board ship or on any vehicle at that port or place.
[Paragraph (e) substituted by section 6 of Act 69 of 1988, section 11 of Act 68 of 1989, section 27 of Act 59 of 1990 and section 98 of Act 60 of 2008]
(2) In ascertaining the transaction value of any imported goods in terms of section 66(1), there shall be deducted from the price actually paid or payable for the goods, to the extent that they are included therein, amounts equal to –
(a) the cost of transportation and the cost of loading, unloading, handling, insurance and associated costs incidental to the transportation of the goods from the port or place of export in the country of exportation to the port or place of importation in the Republic;
(b) any of the following costs, charges or expenses if identified separately from the balance of the price actually paid or payable for the goods, namely –
(i) any expenditure incurred for the construction, erection, assembly or maintenance of, or technical assistance provided in respect of, the goods after they are imported;
(ii) the cost of transport and insurance of the goods within the Republic;
(iii) any duties or taxes paid or payable by reason of the importation of the goods or sale of the goods in the Republic;
(iv) any duty or tax applicable in the country of exportation from which the goods have been or will be relieved by way of refund, drawback, rebate or remission;
(v) ………..
[Subparagraph (v) deleted by section 98 of Act 60 of 2008]
(vi) interest charged in respect of the price payable for the goods;
(vii) any charge for the right to reproduce the imported goods in the Republic.
(3) For the purposes of subsection (1)(e) or (2)(a), goods which are exported to the Republic from any country but pass in transit through another country shall, subject to such conditions as may be prescribed by rule, be deemed to have been exported direct from the first-mentioned country.
[Subsection (3) substituted by section 50 of Act 45 of 1995]
(4) For the purposes of subsection (1)(e) or (2)(a), the port or place of export referred to therein shall be the place in the country of exportation where the goods in question –
(a) are placed on board ship or on any vehicle which conveys them from or across the border of that country; or
[Paragraph (a) substituted by section 98 of Act 60 of 2008]
(b) if they are ships or vehicles moving under their own power, finally leave that country for the Republic.
[Subsection (4) amended by section 11 of Act 68 of 1989 and substituted by section 27 of Act 59 of 1990]
[Section 67 substituted by section 6 of Act 85 of 1968, repealed by section 22 of Act 112 of 1977 and inserted by section 15 of Act 86 of 1982]
68. ……….
[Section 68 repealed by section 22 of Act 112 of 1977]
69. Value for excise duty purposes on any goods manufactured in the Republic
[Heading of section 69 substituted by section 94 of Act 35 of 2007 effective on 1 April 2012]
(1)
(a) For the purpose of assessing the excise duty on any goods manufactured in the Republic and specified in items 126.01, 126.02, 126.03, 126.04 and 126.05 of Section B of Part 2 of Schedule No. 1, the value thereof shall, subject to the provisions of this section, be taken to be the full and final market price (before deduction of any discounts other than cash discounts) at which, at the time of sale, such or similar goods are freely offered for sale, for consumption in the Republic, for purposes of trade in the principal markets of the Republic in the ordinary course of trade, in the usual wholesale quantities and in the condition and the usual packing ready for sale in the retail trade, to any merchant wholesaler in the Republic not deemed to be related as specified in section 66(2)(a) under fully competitive conditions, plus the cost of packing and packages and all other expenses incidental to placing the goods on any vehicle for delivery to the purchaser, plus any non-rebated excise duty payable in terms of Section A of Part 2 of Schedule No. 1 on such goods, but excluding the non-rebated excise duty payable in terms of Section B of Part 2 of Schedule No. 1 or any value-added tax payable on such goods: Provided that the Commissioner may, where such goods are not sold to such merchant wholesalers in the Republic or are so sold in quantities which he considers to be insignificant in relation to the total quantities of such goods sold in the Republic, regard any other class of purchaser of such goods as such a merchant wholesaler and may make such adjustment to the price charged by the manufacturer to such class of purchaser as he considers reasonable, having regard to the wholesale functions taken over by such manufacturer and such class of purchaser and to such other factors relating to such price as he may deem relevant.
[Paragraph (a) amended by section 3 of Act 105 of 1992, section 6 of Act 98 of 1993 and section 49 of Act 19 of 2001]
(b) Unless the context otherwise indicates, any reference in this Act to value for excise duty purposes in relation to goods manufactured in the Republic shall be deemed to be a reference to the value for excise duty purposes contemplated in this section.
[Paragraph (b) deleted by section 3 of Act 105 of 1992 and inserted by section 94 of Act 35 of 2007 effective on 1 April 2012]
(c) For the purpose of paragraph (a) the Commissioner may specify –
(i) the quantity which shall be deemed to be the usual wholesale quantity;
(ii) the packing which shall be deemed to be the usual packing ready for sale in the retail trade;
(iii) the cost of packing or packages or any other expenses incidental to placing the goods on any vehicle.
[Subparagraph (iii) substituted by section 6 of Act 98 of 1993]
[Paragraph (c) amended by section 49 of Act 19 of 2001]
(d) For the purposes of assessing the excise duty on any goods manufactured in the Republic and specified in any items of Section B of Part 2 of Schedule No. 1 other than those specified in paragraph (a) and contemplated in paragraph (dA), the value thereof shall be the “invoice price” which shall mean –
(i) the price paid or payable as contemplated in subsection (2)(b), and as the Commissioner may further prescribe by rule, for such goods when sold for home consumption in the ordinary course of trade, in the condition and the usual trade packing ready for sale in the retail trade, to any buyers not deemed to be related as specified in section 66(2)(a);or
(ii) where the buyers are deemed to be related as specified in section 66(2)(a), the price of the goods when sold at comparable trade and quantity levels to unrelated buyers at or about the same time as the sale to such related buyers;
[Paragraph (d) added by section 49 of Act 19 of 2001 and amended by section 145 of Act 45 of 2003]
(dA)
(i) The provisions of this paragraph apply to digital video discs (DVD’s), recorded compact discs, audio tapes and video tapes dutiable in terms of item 124.65 of Section B of Part 2 of Schedule No. 1.
(ii) Subject to such definitions, descriptions, limitations, adaptations and requirements as the Commissioner may prescribe by rule, the value for assessing the excise duty on such goods shall be in the case of-
(aa) recorded compact discs and audio tapes, the contract price of the manufacturer thereof to the retailer, plus, to the extent that may be prescribed in such rule, a maximum of 15 per cent of such price;
(bb) recorded video tapes and digital video discs (DVD’s), the manufacturer’s duplicating costs in respect of the duplication of such tapes and discs for a video distributor, plus, to the extent that may be prescribed in such rule, a maximum of 10 per cent of such costs;
(iii) The provisions of paragraph (d)(ii) shall, subject to the rules, apply mutatis mutandis in respect of any relationship as contemplated in that paragraph between the manufacturer and retailer referred to in subparagraph (ii)(aa) or the manufacturer and distributor referred to in subparagraph (ii)(bb).
[Paragraph (dA) inserted by section 145 of Act 45 of 2003]
(e) The invoice price contemplated in paragraph (d) shall –
(i) exclude the non-rebated excise duty payable in terms of Section B of Part 2 of Schedule No. 1 and any value-added tax payable on such goods;
(ii) be reduced by any deduction from such price as may be prescribed by the Commissioner by rule in respect of any goods specified in any such item of Section B of Part 2 of Schedule No. 1.
[Paragraph (e) added by section 49 of Act 19 of 2001]
(2)
(a)
(i) For the purpose of assessing the excise duty on any goods manufactured in the Republic and specified in Section A of Part 2 of Schedule No. 1, the value thereof shall be the price paid or payable for such goods when sold for home consumption in the ordinary course of trade, in the usual trade packing, where applicable, to any buyers not deemed to be related as specified in section 66(2)(a), plus any non-rebated excise duty payable in terms of Section B of Part 2 of Schedule No. 1, but excluding the non-rebated excise duty payable in terms of Section A of Part 2 of Schedule No. 1, fuel levy or any value-added tax payable on such goods.
[Subparagraph (i) substituted by section 94 of Act 35 of 2007 effective on 1 April 2012]
(ii) ……….
[Subparagraph (ii) deleted by section 94 of Act 35 of 2007 effective on 1 April 2012]
[Paragraph (a) substituted by section 1 of Act 111 of 91 and section 3 of Act 105 of 1992]
(b) For the purpose of paragraph (a) “price paid or payable”, means the total payment made or to be made, either directly or indirectly, by the buyer to or for the benefit of the seller for the goods, but does not include dividends or other payments passing from the buyer to the seller which do not directly relate to the goods.
(3)
(a) Where goods are sold or otherwise disposed of under such conditions that the value thereof cannot be ascertained or has been incorrectly ascertained in terms of subsection (1) or (2), as the case may be, the Commissioner may, having regard to the relevant provisions of subsection (1) or (2), in writing determine a value.
(b) Any determination made under this subsection shall operate –
(i) only in respect of the goods mentioned therein and the person in whose name it is issued;
(ii) subject to the provisions of sections 44(11)(c) and 76B and subsections (6) and (7), from the date the determination is issued.
(c) Whenever any determination is made under paragraph (a) or any determination is amended or withdrawn and a new determination is made under subsection (4), any amount due in terms thereof shall, notwithstanding that such determination is being dealt with in terms of any procedure contemplated in Chapter XA or any proceedings have been instituted in any court in connection therewith, remain payable as long as such determination or amended or new determination remains in force: Provided that the Commissioner may suspend such payment until the date of any final judgment by the High Court or a judgment by the Supreme Court of Appeal.
[Paragraph (c) substituted by section 145 of Act 45 of 2003 and section 94 of Act 35 of 2007]
(d) Such determination, amendment of a determination or new determination shall cease to be in force from the date –
(i) of any amendment of this section or the rules with the result that the said determination, amended determination or new determination no longer conforms to the interpretation of the relevant provisions of this section or such rules.
(ii) of a final judgment by the High Court or a judgment by the Supreme Court of Appeal; or
(iii) any amendment of a determination or new determination is made effective under subsection (4) or as a result of the finalisation of any procedure contemplated in Chapter XA.
[Subparagraph (iii) substituted by section 145 of Act 45 of 2003 and section 94 of Act 35 of 2007]
(e) Whenever a court amends or orders the Commissioner to amend any determination made under this subsection or subsection (4) or any determination is amended or a new determination is made under subsection (4) or as a result of the finalisation of any procedure contemplated in Chapter XA the Commissioner shall not be liable to pay interest on any amount refundable which remained payable in terms of the provisions of paragraph (c) for any period during which such determination remained in force.
[Paragraph (e) substituted by section 145 of Act 45 of 2003 and section 94 of Act 35 of 2007]
[Subsection (3) substituted by section 6 of Act 98 of 1993, section 49 of Act 19 of 2001 and section 129 of Act 60 of 2001]
(4)
(a) The Commissioner shall –
(i) amend any determination or withdraw it and make a new determination with effect from the date it is no longer in force as provided in subsection (3)(d)(i) or (ii);
(ii) except where a determination is being dealt with in terms of any procedure contemplated in Chapter XA, amend any determination or withdraw it and make a new determination if it was made in error or any condition or obligation on which it was issued is no longer fulfilled or on any other good cause shown including any relevant ground for review contemplated in section 6 of the Promotion of Administrative Justice Act, 2000 (Act No. 3 of 2000).
[Subparagraph (ii) substituted by section 145 of Act 45 of 2003 and section 94 of Act 35 of 2007]
(b) Any such amendment or new determination contemplated in paragraph (a)(ii) may be made with effect from –
(i) subject to the provisions of section 44(11)(c), the date of first entry of the goods in question in circumstances where a false declaration is made for the purposes of this Act;
(ii) the date of first entry, if the determination was made –
(aa) by an officer who was biased or reasonably suspected of bias; or
(bb) for an ulterior purpose or motive, arbitrarily or capriciously or in bad faith;
(iii) the date of the determination made under subsection (3)(a) in circumstances where such determination was made in bona fide error of law or of fact;
(iv) the date of the amendment of the previous determination or the date of the new determination:
Provided that whenever any amendment of a determination or a new determination is effective from a date resulting in the person to whom the determination was issued –
(a) being entitled to a refund of duty, such refund shall be subject to the provisions of section 76B;
(b) retrospectively incurring an increased liability for duty, such liability shall, subject to the provisions of section 44(11)(c), be limited to goods entered for home consumption during a period of two years immediately preceding the date of such amendment or new determination.
[Subsection (4) substituted by section 129 of Act 60 of 2001]
(5)
(a) An appeal against any such determination shall lie to the division of the High Court of South Africa having jurisdiction to hear appeals in the area in which the determination was made, or the goods in question were entered for home consumption.
[Paragraph (a) amended by section 61 of Act 53 of 1999]
(b) Such appeal shall, subject to section 96(1), be prosecuted within a period of one year from the date of the determination.
(6) Save where –
(a) a determination has been made under subsection (3)(a) or (4); or
(b) subject to section 44(11)(c), any underpayment arises from the circumstances contemplated in the proviso to section 44(11)(a),
[Paragraph (b) substituted by section 71 of Act 32 of 2004]
there shall be no liability for any underpayment in duty on any goods, where such underpayment is due to the acceptance of a bill of entry bearing an incorrect value for excise duty purposes, after a period of two years from the date of entry of such goods.
[Subsection (6) added by section 61 of Act 53 of 1999 and substituted by section 129 of Act 60 of 2001]
(7)
(a) Notwithstanding the provisions of subsection (6), any determination made under subsection (3)(a) as a result of or during the course of or following upon an inspection of the books, accounts and other documents of any manufacturer, wholesaler or purchaser or any seller or buyer contemplated in subsection (1) or (2) shall, subject to the provisions of section 44(11)(c), be deemed to have come into operation in respect of the goods in question entered for the purposes of this Act two years prior to the date on which the inspection commenced.
(b) The expression “inspection of any books, accounts and other documents”, or any other reference to an inspection in this Act shall be taken to include any act done by an officer in the exercise of any duty imposed or power conferred by this Act for the purposes of the physical examination of goods and documents upon or after or in the absence of entry, the issue of stop notes or other reports, the making of assessments and any pre- or post-production audit, investigation, inspection or verification of any such books, accounts and other documents required to be kept under this Act.
[Subsection (7) added by section 61 of Act 53 of 1999 and substituted by section 129 of Act 60 of 2001]
[Section 69 amended by section 22 of Act 105 of 1969, section 6 of Act 93 of 1978, section 9 of Act 101 of 1985 and section 7 of Act 69 of 1988 and substituted by section 12 of Act 68 of 1989 and section 6 of Act 44 of 1996]
70. ……….
[Section 70 repealed by section 7 of Act 85 of 1968, inserted by section 23 of Act 105 of 1969, amended by section 9 of Act 105 of 1976, section 23 of Act 112 of 1977, section 7 of Act 93 of 1978 and section 16 of Act 86 of 1982 and repealed by section 28 of Act 59 of 1990]
6A. Special provisions in respect of customs controlled areas
(1) The Commissioner may control the importation, exportation, manufacture or use of goods and the movement of persons or goods in a customs controlled area.
(2) The Commissioner may after consultation with any person or authority who administers any activity in any customs controlled area, determine the manner in which any such controlled area –
(a) must be secured; and
(b) must be signposted so as to give persons present in the area a clear indication that it is an area under customs control.
(3)
(a) An officer stationed at an entrance or exit contemplated in section 6(1)(h) may stop any person from entering or leaving a customs controlled area and he or she may search such person or a vehicle under the control of such person.
(b) If such person fails to stop, the officer may take such action, including the use of force, as may reasonably be necessary to stop such person or vehicle.
(4) Any person entering, leaving or present in a customs controlled area must comply with such controls and procedures as the Commissioner may prescribe by rule.
(5) The Commissioner may by rule –
(a) specify the limits of any customs controlled area;
(b) prescribe –
(i) any conditions relating to the entry or exit of goods and persons into or from a customs controlled area;
(ii) measures relating to the appropriate identification of persons entering, present in or leaving a customs controlled area;
(iii) any other matter which is necessary to prescribe or useful to achieve the efficient and effective control of goods and persons in a customs controlled area.
[Section 6A inserted by section 11 of Act 21 of 2006]