15. Persons entering or leaving the Republic and smugglers

(1)     Any person entering or leaving the Republic shall, in such a manner as the Commissioner may determine, unreservedly declare –

(a)     at the time of such entering, all goods (including goods of another person) upon his person or in his possession which-

[Words preceding subparagraph (i) substituted by section 29 of Act 61 of 2008]

(i)      were purchased or otherwise acquired abroad or on any ship, vehicle or in any shop selling goods on which duty has not been paid;

(ii)     were remodelled, processed or repaired abroad;

(iii)    are prohibited, restricted or controlled under any law; or

(iv)    were required to be declared before leaving the Republic as contemplated in paragraph (b).

[Subparagraph (iv) inserted by section 20 of Act 34 of 2004]

(b)     before leaving, all goods which he or she proposes taking with him or her beyond the borders of the Republic, including goods which are-

(i)      carried on behalf of another person;

(ii)     intended for remodel, process or repair abroad;

(iii)    prohibited, restricted or controlled under any law; or

(iv)    goods which a person who temporarily entered the Republic was required to declare upon entering the Republic as contemplated in paragraph (a)(iv).

[Paragraph (b) substituted by section 29 of Act 61 of 2008]

[Subsection (1) substituted by section 2 of Act 98 of 1970, section 2 of Act 89 of 1984, section 4 of Act 101 of 1985 and section 12 of Act 59 of 1990]

(1A)  Any declaration made in terms of subsection (1) shall, for the purposes of this Act, be deemed to be an entry for home consumption or export, as the case may be.

[Subsection (1A) inserted by section 4 of Act 101 of 1985]

(2)     The Controller shall have the power, in all cases where a person is detected or is concerned in or is suspected by the Controller of an attempt to import, export, land, ship or remove goods illegally or to evade the payment of duties on any goods, forthwith to take the person concerned before a magistrate’s court to be summarily or otherwise dealt with, or to secure such person in a police station or other suitable place, until he can be taken before such court.