Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter III : Importation, Exportation and Transit and and Coastwise Carriage of GoodsRules for Section 7 of the ActExemption of ships/aircraft from report |
| 7.13 | The following ships and aircraft are exempted from reporting inwards or outwards as required by section 7(1) and (3): |
| (a) | Naval ships; |
| (b) | Naval and military aircraft; |
| (c) | Ships which usually return to the port of departure within 24 hours; |
| (d) | Ships referred to in rule 7.09 in respect of which a transire in terms of section 7(10) has been issued; and |
| (e) | Pleasure ships, not exceeding 100 tons gross, proceeding to or arriving from other South African ports only. |