Section 18 (Customs Act) – Removal of goods in bond

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18. Removal of goods in bond

(1)     Notwithstanding anything to the contrary in this Act contained –

(a)     except as otherwise prescribed by rule –

(i)      the importer or owner of any imported goods landed in the Republic;

(ii)     the licensee of any customs and excise manufacturing ware house in which excisable or fuel levy goods are manufactured;

(iii)    the licensee of any storage warehouse in which excisable or fuel levy goods are stored;

(iv)    the licensee or owner of any imported goods stored in a customs and excise storage warehouse; or

(v)     any clearing agent licensed in terms of section 64B appointed by such importer, owner of licensee,

may enter such goods for removal in bond and may remove such goods or cause such goods to be removed –

(aa)   in the case of goods contemplated in subparagraph (i), to any place in the Republic appointed as a place of entry or warehousing under this Act or to any place outside the Republic: Provided that any goods which are in transit through the Republic as contemplated in subsection (1A), may only be so entered and removed or caused to be so removed by such licensed clearing agent; or

(bb)   in the case of goods contemplated in subparagraphs (ii), (iii) or (iv), to any warehousing place in the Republic or to any place in any other country in the common customs area appointed as a warehousing place for rewarehousing at that place in another such warehouse.

[Paragraph a) substituted by section 6 of Act 105 of 1969 and section 4 of Act 84 of 1987, amended by section 13 of Act 59 of 1990 and substituted by section 37 of Act 19 of 2001 and section 102 of Act 74 of 2002]

(b)     the master of a ship or pilot of an aircraft from which any goods were landed at a place in the Republic to which such goods were not consigned may remove such goods in bond to the place to which they were consigned provided evidence is produced to the Controller before entry for removal of the identity of such goods and that the goods in question were consigned to the place to which they are proposed to be removed;

[Paragraph (b) substituted by section 37 of Act 19 of 2001]

(c)     except if the Commissioner determines otherwise by rule, the owner of or any person beneficially interested in any goods which are in transit through the Republic from any other territory in Africa to any place outside the Republic may remove such goods in bond from the place where they entered the Republic to the place where they are destined to leave the Republic;

[Paragraph (c) substituted by section 37 of Act 19 of 2001]

(d)     a container operator may remove any container in bond to the container depot licensed in terms of section 64A, or to the container terminal contemplated in section 6(1)(hA), to which it was consigned, without furnishing the security provided for in subsection (6) of this section, and the manifest of the goods packed in such container shall be deemed to be due entry for removal in bond of that container;

[Paragraph (d) added by section 4 of Act 71 of 1975 and substituted by section 3 of Act 112 of 1977, by section 11(a) of Act 45 of 1995 and by section 11 of Act 24 of 2020]

(e)     the pilot of any aircraft may remove in bond any goods landed from any aircraft at a place in the Republic and for which an air cargo transfer manifest has been completed, to their place of entry for the Republic, without furnishing the security provided for in subsection (6), and such air cargo transfer manifest shall be deemed to be due entry for removal in bond of such goods.

[Paragraph (e) added by section 4 of Act 71 of 1975 and substituted by section 11 of Act 45 of 1995]

(f)     Any goods entered for removal in bond may, except if exempted by rule, when carried by road only be transported b a licensed remover of goods in bond contemplated in section 64D whether or not the goods are wholly or partly transported by road.

[Paragraph (f) added by section 102 of Act 74 of 2002]

(1A)  For the purposes of subsection (1)(a) imported goods landed in the Republic includes goods in transit through the Republic which are destined for removal to a consignee in any country outside the Republic.

[Subsection (1A) inserted by section 48 of Act 53 of 1999]

(2)     In addition to any liability for duty incurred by any person under any provision of this Act, but subject to the provisions of section 99(2), the person who enters any goods for removal in bond or who may remove in bond an goods contemplated in subsection (1) and who removes or causes such goods to be so removed, shall subject to the provisions of subsection (3), be liable for the duty on all goods which are so entered and so removed in bond.

[Subsection (2) substituted by section 102 of Act 74 of 2002]

(3)

(a)     Subject to subsection (4), any liability for duty in terms of subsection (2) shall cease if –

(i)      goods destined for a place in the common customs area, have been duly entered at that place; or

(ii)

(aa)   goods destined for a place beyond the borders of the common customs area have been duly taken out of that area; or

(bb)   in circumstances and in accordance with procedures which the Commissioner may determine by rule the goods have been duly accounted for in the country of destination.

(b)     Any person who is liable for duty as contemplated in subsection (2) must –

(i)      obtain valid proof that liability has ceased as specified in paragraph (a)(i) or (ii) within the period and in compliance with such requirements as may be prescribed by rule;

(ii)     keep such proof and other information and documents relating to such removal as contemplated in section 101 and the rules made thereunder available for inspection by an officer; and

(iii)    submit such proof and other information and documents to the Commissioner at such time and in such form and manner as the Commissioner may require; or

(iv)

(aa)   notify the Commissioner immediately if liability has not ceased as required in terms of paragraph (a)(i) or (ii) or valid proof has not been obtained as contemplated in subparagraph (i); and

(bb)   submit payment of duty and value-added tax payable in terms of the Value-Added Tax Act, 1991 (Act No. 89 of 1991), together with such notification as if the goods were entered for home consumption on the date of entry for removal in bond.

(c)     Subject to subsection (4), there shall be no liability for duty on any goods where such liability was discovered as a result of, or following upon any such inspection by an officer or a request by the Commissioner as contemplated in paragraph (b)(ii) and (iii), respectively, where that liability occurred on a date earlier than two years prior to the date on which such inspection commenced or such request was made.

[Subsection (3) amended by section 4 of Act 84 of 1987, section 11 of Act 45 of 1995 and section 119 of Act 60 of 2001 and substituted by section 26 of Act 18 of 2009]

(4)     If –

(a)     liability has not ceased as contemplated in subsection (3)(a); or

(b)     the goods have been diverted or deemed to have been diverted as contemplated in subsection (13), such person shall, except if payment has been made as contemplated in subsection (3)(b)(iv), upon demand pay –

(i)      the duty and value-added tax due in terms of the Value-Added Tax Act, 1991 (Act No. 89 of 1991), as if the goods were entered for home consumption on the date of entry for removal in bond;

(ii)     any amount that may be due in terms of section 88(2); and

(iii)    any interest due in terms of section 105:

Provided that such payment shall not indemnify a person against any fine or penalty provided for in this Act.

[Subsection (4) substituted by section 3 of Act 105 of 1976, section 11 of Act 45 of 1995 and section 26 of Act 18 of 2009]

(5)     No goods shall be removed in bond in terms of this section from the place where they were landed in the Republic or where they entered the Republic until they have been entered for removal in bond and such entry shall be deemed to be due entry in respect of such goods at that place for the purposes of this Act.

(6)     No entry for removal in bond shall be tendered by or may be accepted from a person who has not furnished such security as the Commissioner may require and the Commissioner may at any time require that the form, nature or amount of such security shall be altered in such manner as he may determine.

(7)     The removal in bond of goods shall be subject to the rules and such conditions as the Commissioner may impose in respect of such goods or any class or kind of such goods or goods removed in circumstances specified by him and the Controller may refuse to accept entry for the removal in bond of goods from a remover who has failed to comply with such rules or conditions or who has committed an offence referred to in section 80.

[Subsection (7) substituted by section 11 of Act 45 of 1995]

(8)     Goods removed in bond shall not be delivered or removed from the control of the Controller at the place of destination in the Republic except upon due entry according to the first account taken of such goods on landing or on entry for removal in bond thereof or according to the contents of the packages containing such goods as reflected on the invoice issued by the supplier in respect of such goods, and payment of any duty due, including, subject to the provisions of section 75(18), any duty due on any deficiency.

[Subsection (8) substituted by section 2 of Act 95 of 1965 and section 21 of Act 34 of 2004]

(9)     ……….

[Subsection (9) deleted by section 11 of Act 45 of 1995]

(10)   The State or any officer shall in no case be liable for any loss of or damage of whatever nature to any goods removed in bond or for any loss or damage sustained by reason of wrong removal or delivery.

(11)   Notwithstanding the provisions of this section, the Commissioner may, subject to such conditions as he may impose, in respect of goods in transit through the Republic from any other territory in Africa to any destination outside the Republic, or any class or kind of such goods or any such goods removed in bond in circumstances specified by him, allow such goods to be entered for removal in bond at a place other than the place where the goods entered the Republic.

(12)   The Commissioner may determine the roads and routes and the means of carriage of any goods removed in bond or any class or kind of such goods or any such goods carried in circumstances specified by him.

(13)

(a)

(i)      No person shall, without the permission of the Commissioner, divert any goods removed in bond to a destination other than the destination declared on entry for removal in bond or deliver such goods or cause such goods to be delivered in the Republic except into the control of the Controller at the place of destination.

(ii)     Goods shall be deemed to have been so diverted where-

(aa)   no permission to divert such goods has been granted by the Commissioner as contemplated in subparagraph (i) and the person concerned fails to produce valid proof and other information and documents for inspection to an officer or to submit such proof, information and documents to the Commissioner as required in terms of subsection (3)(b)(ii) and (iii), respectively;

(bb)   any such proof is the result of fraud, misrepresentation or non-disclosure of material facts; or

(cc)    such person makes a false declaration for the purpose of this section.

(iii)    Where any person fails to comply with or contravenes any provision of this subsection the goods shall be liable to forfeiture in accordance with this Act.

[Paragraph (a) substituted by section 26 of Act 18 of 2009]

(b)

(i)      Notwithstanding the provisions of paragraph (a), the Commissioner may, in such circumstances and subject to such conditions as the Commissioner may prescribe by rule permit goods in transit through the Republic or any class or kind of such goods to be delivered to any place approved by him for the purposes of –

(aa)   carrying out activities for the purpose of preserving or maintaining the goods;

(bb)   inspection of the goods;

(cc)   cleaning the goods;

(dd)   sorting the goods;

(ee)   tallying the goods;

(ff)    re-packing the goods;

(gg)   sealing the goods or the transport unit;

(hh)   exercising control over the movement of goods into, in and from such place; and

(ii)     any other activity that may be necessary to prepare and forward the goods for transit.

[Subparagraph (i) substituted by section 26 of Act 18 of 2009]

(ii)     The goods shall not be removed from such place to the place where they are destined to leave the Republic unless the duty on any deficiency has been paid to the Controller.

[Paragraph (b) added by section 11 of Act 45 of 1995]

(14)   The Commissioner may specify the particulars to be reflected on the entry for removal in bond and the documents to be produced by the remover upon entry for removal in bond in respect of any goods removed in bond, or any class or kind of such goods or any such goods removed in circumstances or to a destination specified by him.

Section 17 (Customs Act) – State warehouse

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17. State warehouse

(1)


(a)     Whenever any goods are taken to and secured in any State warehouse, the Commissioner may require rent to be paid for such period as the goods remain therein, at the rates fixed by rule.

(b)     Goods removed from the State warehouse shall be subject to the rate in force at the time of payment of the rent.

[Subsection (1) substituted by section 86 of Act 31 of 2005]

(1A)     Whenever any goods are taken to and secured in any State warehouse, the Commissioner may require rent to be paid for such period as the goods remain therein, at the rates fixed by rule.

(2)     Any officer who has the custody of any goods in any State warehouse may refuse delivery thereof from such warehouse until he has been furnished with proof that –

(a)     the person claiming the goods is lawfully entitled to such goods;

(b)     all relevant provisions of this Act or any law relating to the importation or exportation or transit or coastwise carriage of goods have been complied with;

(c)     freight and other charges (including landing and wharfage charges) and rent due in respect of the goods have been paid.

[Subsection (2) amended by section 10 of Act 45 of 1995]

(3)     The State or any officer shall in no case be liable in respect of any loss or diminution of or damage to any goods in a State warehouse or in respect of any loss or damage sustained by reason of wrong delivery of such goods.

[Subsection (3) substituted by section 3 of Act 110 of 1979]

(4)     If a warrant or permission for the removal of any goods from a State warehouse has been granted by the Controller, and the person to whom such warrant or permission has been granted does not immediately remove the said goods from the warehouse, they may, notwithstanding any other provisions of this Act, be dealt with as if they were goods in respect of which entry has not been made under the provisions of this Act.

[Subsection (4) substituted by section 10 of Act 45 of 1995]

Section 16 (Customs Act) – Opening of packages in absence of importer or exporter

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16. Opening of packages in absence of importer or exporter

The Controller may in the absence of the importer or exporter of any package imported into or landed in or exported from or suspected by the Controller to have been imported into or landed in or exported from the Republic, open and examine such package at the importer’s or exporter’s risk and expense: Provided that wherever possible the Controller shall first make all reasonable efforts to ascertain the whereabouts of such importer or exporter and afford the said importer or exporter the opportunity of himself appearing before the Controller and opening the package in question.

[Section 16 substituted by section 3 of Act 68 of 1989]

Section 15 (Customs Act) – Persons entering or leaving the Republic and smugglers

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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.

Section 14 (Customs Act) – Coastwise traffic and coasting ships

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14. Coastwise traffic and coasting ships

(1)     The conveyance of goods by ship between the coastal ports of the Republic shall be deemed to be coastwise traffic and all ships employed in such traffic shall be deemed to be coasting ships: Provided that no ship arriving from a place outside the Republic, although bound for more than one coastal port in the Republic and no ship clearing from any coastal port in the Republic for a port outside the Republic, although bound for one or more intermediate coastal ports in the Republic, shall be deemed a coasting ship nor shall its voyage between ports in the Republic be deemed a coastwise voyage.

(2)     A foreign-going ship may also carry coastwise goods while on a voyage between ports in the Republic subject to the rules relating to such goods.

[Subsection (2) substituted by section 9 of Act 45 of 1995]

(3)      ……….

[Subsection (3) deleted by section 9 of Act 45 of 1995]

(4)     Any dutiable goods which have not been entered for home consumption shall –

(a)     not be loaded on board any ship for carriage coastwise unless they have been entered for removal or deemed to have been so entered in terms of this Act; and

(b)     be reported by the master to the Controller at the port of discharge in the Republic as prescribed by rule.

[Subsection (4) added by section 9 of Act 45 of 1995]

Section 13 (Customs Act) – Goods imported or exported by post

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13. Goods imported or exported by post

 

(1)     For the purposes of entry and collection of duty on goods imported into the Republic by post, any form or label completed by the sender in respect of the postal item in question and on which the particulars necessary for the assessment of duty are set forth, shall be deemed to be an entry made under the provisions of this Act, and the particulars on any such form or label shall, for the purposes of this Act, be taken as the declaration to be made by the importer under section 38: Provided that the Commissioner may by rule exclude from the provisions of this subsection any goods of a class or kind specified in such rule or any such goods imported in circumstances so specified.

[Subsection (1) substituted by section 3 of Act 101 of 1985 and section 8 of Act 45 of 1995]

 

(2)     ……….

[Subsection (2) substituted by section 2 of Act 112 of 1977 and deleted by section 3 of Act 101 of 1985]

 

(3)    

 

(a)     Notwithstanding anything contained in subsection (1), any goods imported by post which the addressee desires to enter for warehousing, or for removal or export in bond, or under any heading or item of Schedule No. 1 which requires that a certificate be given or a condition be complied with, or under any item of Schedule No. 3, or under any item of Schedule No. 2 or 4 unless exempted by the Commissioner by rule, shall be so entered at a customs and excise office before a Controller.

(b)     Notwithstanding anything contained in subsection (1), any goods imported by post by such class of addressee, or any goods imported by post and of such class or kind, as may be prescribed by the Commissioner by rule, shall be entered at a customs and excise office before a Controller.

[Subsection (3) substituted by section 3 of Act 57 of 1966, section 5 of Act 105 of 1969 and section 3 of Act 101 of 1985, amended by section 3 of Act 52 of 1986 and section 11 of Act 59 of 1990 and substituted by section 8 of Act 45 of 1995]

 

(4)    

 

(a)     In the case of goods exported by post, any form or label affixed to or completed in respect of a postal item and on which a description of the contents and their value are set forth, shall be deemed to be a bill of entry for export as required by this Act.

(b)     Notwithstanding the provisions of paragraph (a), the Commissioner may prescribe by rule goods which shall be entered for export at a customs and excise office before a Controller.

[Subsection (4) substituted by section 3 of Act 101 of 1985 and section 8 of Act 45 of 1995]

 

(5)     Notwithstanding anything contained in subsection (1) or in any other law but subject to the provisions of subsection (3), any person importing goods by post shall submit the invoice in respect of such goods to the postmaster concerned, and no person shall receive, remove, take, deliver or in any manner deal with or in such goods unless the correct duty has been paid to that postmaster.

[Subsection (5) added by section 3 of Act 52 of 1986]

 

(6)     Any postmaster may at any time detain any imported postal item under his control and cause such postal item to be removed to the Controller, who may examine such postal item, and if the goods therein are found not to agree in all respects with the particulars relating to the value, description or quantity appearing on the form or label referred to in subsection (1) or the invoice concerned, such goods shall notwithstanding anything to the contrary in any other law contained be liable to forfeiture.

[Subsection (6) added by section 3 of Act 52 of 1986 and substituted by section 8 of Act 45 of 1995]

Section 12 (Customs Act) – Goods imported or exported over land

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12. Goods imported or exported overland

(1)    


(a)     Where any goods are imported by train the railway authority concerned shall furnish the Controller with which documents as may be prescribed by rule relating to such goods.

(b)     The station master or other person in control of railway premises shall not permit any such goods to be removed from such premises before due entry thereof unless the Controller allows such goods to be so removed, subject to such conditions as he may in each case impose, before such entry.

[Subsection (1) amended by section 10 of Act 59 of 1990 and substituted by section 7 of Act 45 of 1995]

(2)     The conductor, guard or other person in charge of a train shall on demand by any officer furnish him with all information at his disposal in respect of any goods on such train.

(3)    


(a)     The person in charge of any vehicle (other than an aircraft or a railway train) whether or not conveying any goods, which arrives by land at any place in the Republic shall come to the office of the Controller nearest to the point at which he crossed the border or the office of the Controller which is most conveniently situated in relation to that point before unloading any goods or in any manner disposing of such vehicle or goods, and make a full written report to such Controller concerning the vehicle or goods, the journey and the destination of the goods, and shall make and subscribe to a declaration as to the truth of the report.

(b)     Such persons shall fully and truthfully answer all questions put to him and produce any way-bills or other documents demanded of him by such Controller.

(4)     No person shall remove a vehicle referred to in subsection (3) from the office referred to in that subsection until due entry has been made of such vehicle and the goods carried thereon or until permission for removal has been granted by the Controller.

(5)    


(a)     Every person arriving in the Republic overland, on foot or otherwise shall, whether or not he has any goods in his possession, come to the office of the Controller nearest to the point at which he crossed the border or the office of the Controller which is most conveniently situated in relation to that point, and there report to the Controller the circumstances in which he entered the Republic.

(b)     If he has any goods in his possession, he shall furnish the said Controller with full particulars thereof, and shall fully and truthfully answer all questions put to him by such Controller.

(c)     Such person shall not in any manner dispose of any goods in his possession until they have been released by the Controller.

(6)     The provisions of subsection (5) shall not apply to persons arriving in the Republic by train or by air who pass through or disembark at a place where a Controller is stationed.

(7)     No person in charge of any vehicle (other than an aircraft or a train), whether or not conveying any goods for exportation overland shall remove any such vehicle or goods beyond the borders of the Republic unless due entry has been made of such vehicle and the goods carried thereon or permission for removal has been granted by the Controller.

[Subsection (7) substituted by section 7 of Act 45 of 1995]

(8)     The controller may grant a general permission to any person referred to in subsections (4) and (7) in respect of such vehicles.

[Subsection (8) added by section 7 of Act 45 of 1995]

Section 11 (Customs Act) – Landing of unentered goods

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11. Landing of unentered goods

(1)     All goods imported into the Republic by ship or aircraft shall, if landed before due entry thereof, be placed in a transit shed, container terminal, container depot or State warehouse, or removed to any other place approved by the Controller.

(2)     All goods landed from a ship or aircraft before due entry of such goods and placed in a transit shed or other approved place in accordance with the provisions of subsection (1) shall be deemed to be still in the ship or aircraft, and as long as such goods remain in such shed or place, the master or pilot, as the case may be, shall remain responsible therefor in all respects and liable for the duty thereon as if the goods had not been removed from such ship or aircraft.

[Section 11 amended by section 2 of Act 105 of 1976 and substituted by section 6 of Act 45 of 1995]

Section 10 (Customs Act) – When goods deemed to be imported

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10. When goods deemed to be imported

 

(1)     For the purposes of this Act all goods consigned to or brought into the Republic shall be deemed to have been imported into the Republic –

 

(a)     in the case of goods consigned to a place in the Republic in a ship or aircraft, at the time when such ship or aircraft on the voyage or flight in question, first came within the control area of the port or airport authority at that place, or at the time of the landing of such goods at the place of actual discharge thereof in the Republic if such ship or aircraft did not on that voyage or flight call at the place to which the goods were consigned or if such goods were discharged before arrival of such ship or aircraft at the place to which such goods were consigned;

(b)     in the case of goods not consigned to a place in the Republic but brought thereto by and landed therein from a ship or aircraft, at the time when such goods were so landed;

(c)     subject to the provisions of subsectionection (2), in the case of goods brought to the Republic overland, at the time when such goods entered the Republic;

(d)     in the case of goods brought to the Republic by post, at the time of importation in terms of paragraph (a), (b) or (c) according to the means of carriage of such goods; and

(e)     in the case of goods brought to the Republic in any manner not specified in this section, at the time specified in the General Notes to Schedule No. 1 or, if no such time is specified in the said General Notes in respect of the goods in question, at the time such goods are considered by the Commissioner to have entered the Republic.

[Paragraph (e) added by section 2 of Act 57 of 1966]

 

(2)     For the purposes of subsection (1), a place outside the Republic deemed by the Commissioner under section 6(1A) or 50A to be a place of entry for goods consigned to the Republic, shall be deemed to be a place in the Republic in respect of goods consigned to or entered at such place for removal to the Republic overland.

[Subsection (2) substituted by section 2 of Act 52 of 1986 and section 6 of Act 36 of 2007]

Section 9 (Customs Act) – Sealing of goods on board ships or aircraft

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9. Sealing of goods on board ships or aircraft

(1)     On arrival of any ship at any place in the Republic –

(a)     the master thereof shall declare as prescribed by rule all sealable goods on board the ship which are unconsumed stores of such ship; and

(b)     the master and every member of the crew thereof shall declare as prescribed by rule all sealable goods which are his personal property or in his possession,

and the Controller may seal up all such sealable goods.

[Subsection (1) substituted by section 2 of Act 101 of 1985 and section 5 of Act 45 of 1995]

(2)     The Controller may permit surplus stores to be entered for home consumption or for warehousing.

(3)     For the purposes of this section “sealable goods” means any goods which are prescribed by rule to be saleable goods.

[Subsection (3) substituted by s.5 of Act 45 of 1995]

(4)     The Controller may, by direction of the Commissioner, in addition to sealable goods, seal up any goods which are unconsumed stores of any ship or aircraft or which are in the possession of the master or pilot of such ship or aircraft or of any member of the crew thereof or of any passenger on board thereof.

(5)     While the ship or aircraft in question remains at any place in the Republic, no person shall, except in accordance with the rules break or disturb any seal placed by the Controller on any goods in terms of this section.

(6)     Except as provided in subsectionection (2), no stores of any nature may be landed without the permission of the Controller and all goods acquired on a ship or aircraft shall, if landed, be declared to the Controller for purposes of payment of any duty due thereon.

(7)     The Commissioner may exempt any ship or aircraft or exempt by rule any class or kind of ship or aircraft from all or any of the provisions of this section.

[Subsection (7) inserted by section 5 of Act 45 of 1995]