Section 15 of the Customs Act states that any person entering the Republic shall declare goods in his possession that were purchased abroad or in any duty-free shop.
This section has traditionally been viewed as applying to travellers, ie persons entering or leaving the Republic.
The court, in Finequest Enterprise (Pty) Ltd vs The Commissioner for the South African Revenue Service, has interpreted section 15 to include the truck drivers delivering commercial goods cross border.
The court determined that truck drivers must declare goods in their possession which were not purchased in the Republic.
