47A.   Prohibition of certain acts in respect of goods not duly entered

(1)     Subject to the provisions of this Act, no person shall remove, receive, take, deliver or deal with or in any imported or excisable goods or fuel levy goods unless such goods have been duly entered.

(2)     ………..

[Subsection (2) deleted by section 38 of Act 45 of 1995]

[Section 47A inserted by section 7 of Act 101 of 1985, amended by section 16 of Act 84 of 1987 and substituted by section 4 of Act 98 of 1993]