Section 43B:
This section is inserted by Act No 15 of 2021, section 18.
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.
43B. Record to be kept by Director-General
(1) The Director-General shall keep all documents
for at least 5 years, whether electronically or in such form and
manner as he may determine.
(2) Subject to subsection (1) and to any legal
proceedings, the Director-General shall dispose of the
documents under subsection (1) in such manner as
he may determine.
(m) in section 46, by adding the following new subsection, the
existing provision being numbered as subsection (1) –
(2) For the purpose of subsection (1), the proper
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basis, provided that the master and every member of the crew
of the aircraft or ship have complied with regulation 62 of the
Customs Regulations 1989.
(n) in section 49(3), by inserting, after the words “non-compliance,”,
the words “including Saturdays and public holidays,”;
(o) in section 76, by adding the following new subsection –
(3) Notwithstanding subsection (1)(b) and (c), goods
entered prior to 2 November 2019 may be warehoused for a
period of 36 months from their date of entry.
(p) in section 92, by adding the following new subsection –
(4) (a) Notwithstanding subsection (1), the
Director-General may authorise a compliant exporter to
submit a consolidated bill of entry for goods exported by air
and cleared during a month on such terms and conditions as
the Director-General may determine.
(b) Section 30(5) shall apply to the consolidated
bill of entry for goods expo(cid:85)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:68)(cid:76)(cid:85)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:80)(cid:82)(cid:71)(cid:76)(cid:191)(cid:70)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:86)(cid:15)(cid:3)
adaptations and exceptions as may be necessary.
248 Acts 2021
(q) in section 117, by deleting the words “as he may determine”
and replacing them by the words “, on such terms and
conditions as he may determine,”;
(r) in section 125(4), by deleting the words “or bearer negotiable
instruments” and replacing them by the words “, bearer
negotiable instruments, precious stones and metals, including
gold, diamond and jewellery, or any goods of high value,
including work of arts,”;
(s) in section 131A(6) –
(i) by inserting, in the appropriate alphabetical order, the
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“jewellery” has the same meaning as in the Financial
Intelligence and Anti-Money Laundering Act;
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y Laundering Act;
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transportation” being deleted and replaced by a
semicolon –
“precious metal” has the same meaning as in the
Financial Intelligence and Anti-Money Laundering Act;
“precious stone” has the same meaning as in the
Financial Intelligence and Anti-Money Laundering Act.
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Questions this section answers
- For how many years must the Director-General of Customs keep documents?