(d) in respect of such goods for which an air cargo transfer manifest hs been completed, upon delivery to the airline. (Added A.10/1978.)
(5bis) The liability of a container operator for duty in terms of subsection (6)(a) shall
cease —
(a) in respect of goods containerised, upon lawful delivery thereof, after due entry
thereof has been made, to the importer or his agent; or
(b) in respect of goods containerized in —
(i) L.C.L. containers; and
(ii) other containers delivered to a container operator as contemplated in
subsedtion (5)(c) and specified in a list to be compiled by the container operator concerned,
upon delivery thereof to a depot operator;
(Added A.10/1978; amended A.11/1988.)
(5ter) The liability of a depot operator for duty in terms of subsection (6)(b) shall
cease —
(a) in respect of goods containerised in L.C.L. containers and the other containers
referred to in subsection (5bis)(b)(ii), upon lawful delivery thereof, after due entry thereof has been made to the importer or his agent; or (Amended
A.11/1988.)
(b) in respect of any goods of which due entry has not been made, upon delivery
thereof to the Government warehouse or other place indicated for the purposes
of this section by the controller.
(Added A.10/1978.)
(6) In all cases where the pilot or other carrier is not liable for the duty on any imported
goods or where the liability of the said pilot or other carrier has ceased in respect of such
goods in terms of this section, liability for duty thereon shall, subject to Part VII, rest —
(a) in the case contemplated in subsection (5)(c), on the container operator concerned;
(b) in the case contemplated in subsection (5bis)(b), on the depot operator concerned;
(c) in any other case on the importer or owner of such goods.
(Amended A.10/1978.)
(7) If the pilot or other carrier is not liable for the duty on any imported goods or if, in
terms of this section, his liability has ceased in respect of such goods, liability for duty thereon shall subject to Part VII, rest on the importer or the owner of such goods.