Section 114: Goods entered outwards without landing
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
114. Goods entered outwards without landing
Where the master of any aircraft or ship has brought any goods not liable
to duty, excise duty and taxes coastwise, and wishes to proceed with such
goods or any of them to parts beyond the seas, he may, with the authorisation of the Director-General, enter outwards the aircraft or ship, as well as
such goods for the intended voyage without first landing the same.
[S. 114 amended by Act 25 of 1994.]