The provision of Section 15(1)(a) and (b) of the Customs and Excise Act, 1964, respectively provides that any person entering or leaving the Republic must declare all goods (including goods of another person) upon his person or in his possession on entering the Republic or before leaving the Republic. Goods according to Customs and Excise Act includes currency.
Noting the request from parliament, Section 4(3) Customs and Excise Act, 1964, prohibits the Commissioner and/or SARS officials from disclosing any information relating to any person, firm or business acquired in the performance of SARS duties. Accordingly, SARS is not able to disclose information requested to the Minister and Parliament.