Section 71:
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.
71. Account of goods to be warehoused
(1) (a) The proprietor or occupier of every approved bonded warehouse
shall take a particular account of—
(i) goods entering his bonded warehouse cleared without verification; or
(ii) goods entering his bonded warehouse based on the outcome of the verification by the proper officer.
(b) The particular account shall be taken in a computer system or in
such other manner as the Director-General may approve.
(c) Where the verification is carried out by a proper officer, the
proper officer shall enter the outcome of the verification in the Customs
Management System operated by the Customs Department of the Authority.
(2) Except where otherwise provided, the account referred to in subsection (1) shall be that on which the duty, excise duty and taxes shall be ascertained and paid.
[S. 71 amended by s. 12 (p) of Act 9 of 2015 w.e.f. 15 February 2016.]