Section 48 (Customs Act) – Amendment of Schedule No. 1

48. Amendment of Schedule No. 1

(1)     The Minister may from time to time by notice in the Gazette amend the General Notes to Schedule No. 1 and Part 1 of the said Schedule or substitute the said Part 1 and amend Part 2 of the said Schedule in so far as it relates to imported goods –

(a)     in order to give effect to any agreement amending any agreement approved by section 2 of the Geneva General Agreement on Tariffs and Trade Act, 1948 (Act No. 29 of 1948), or to any agreement or amendment of any agreement contemplated in section 49 and for the purposes of subsection (1)(a) or (b) of the said section 49;

[Paragraph (a) amended by section 11 of Act 112 of 1977 and substituted by section 10 of Act 98 of 1980 and section 54 of Act 53 of 1999]

(b)     in order to give effect to any request by the Minister of Trade and Industry and for Economic Co-ordination;

[Paragraph (b) substituted by section 4 of Act 61 of 1992]

(c)     in order to give effect to any amendment to the Explanatory Notes to the Harmonized System and to the Customs Co-operation Council Nomenclature referred to in section 47 (8) or to the Nomenclature set out in the annex to the Convention on Nomenclature for the Classification of Goods in Customs Tariffs signed in Brussels in 1950;

[Paragraph (c) substituted by section 1 of Act 68 of 73, section 8 of Act 105 of 1976 and section 7 of Act 68 of 1989]

(d)     by deleting any reference therein to any territory the government of which has cancelled without the consent of the Government of the Republic any preferential customs tariff rate applicable at the commencement of this Act to any goods produced or manufactured in the Republic, on their importation into such territory;

(e)     whenever he deems it expedient in the public interest otherwise to do so.

[Paragraph (e) added by section 11 of Act 112 of 1977]

[Subsection (1) amended by section 6 of Act 57 of 1966 and section 54 of Act 53 of 1999]

(1A) 

(a)     The Minister may, for the purposes of subsection (1)(a) and section 49(1)(a) or (b), by like notice amend the General Notes to Schedule No. 1 to incorporate as part of such Notes a schedule thereto entitled “Origin provisions of trade agreements”, containing the following in respect of any agreement contemplated in section 49:

(i)      In separate parts of such schedule, any such agreement or any protocol or other part or provision of such agreement, including any annex or appendix thereto, concerning the origin of goods;

(ii)     any instrument contemplated in section 49(1)(b);

(iii)    notes to any such agreement, protocol or other part or provision which may specify –

(aa)   the agreement, protocol or other part or provision or instrument which governs goods entered according to the provisions of a particular column of Part 1 of Schedule No. 1;

(bb)   definitions;

(cc)    interpretation of words or phases or substitutes for words or phrases;

(dd)   any condition or procedure or provision of this Act to be complied with to give effect to such provisions of origin;

(ee)    powers, duties or functions of the Commissioner or an officer;

(iv)    any amendment, with or without retrospective effect, to such schedule or notes for any reason as may be specified in such amendment.

(b)     No goods imported or exported shall qualify for the benefit of preferential tariff treatment in terms of such agreement unless they comply with such provisions of origin or any other provision of such agreement or of this Act governing the acquisition of origin, tariff quotas or any other condition which is to be fulfilled for the purposes of giving effect to such agreement.

[Subsection (1A) inserted by section 54 of Act 53 of 1999]

(2)     The Minister may from time to time by like notice amend or withdraw or, if so withdrawn, insert Part 2, Part 3, Part 4, Part 5A, Part 5B or Part 7 of Schedule No. 1, whenever he deems it expedient in the public interest to do so: Provided that the Minister may, whenever he deems it expedient in the public interest to do so, reduce any duty specified in the said Parts with retrospective effect from such date and to such extent as may be determined by him in such notice.

[Subsection (2) substituted by section 1(b) of Act 68 of 1973 and by section 8(b) of Act 105 of 1976, amended by section 11(1)(c) of Act 112 of 1977, by section 9(a) of Act 86 of 1982, by section 18(a) of Act 84 of 1987 and by section 23(a) of Act 59 of 1990 and substituted by section 140(a) of Act 45 of 2003, by section 91(1) of Act 31 of 2005 and by section 24(a) of Act 20 of 2022]

(2A)

(a)    

(i)      The Minister may from time to time by like notice, whenever he deems it expedient in the public interest to do so, authorize the International Trade Administration Commission or the Commissioner to withdraw, with or without retrospective effect, and subject to such conditions as the said Commission or Commissioner may determine, any duty specified in Part 2 or Part 4 of Schedule No. 1.

(ii)     The International Trade Administration Commission or the Commissioner may at any time cancel, amend or suspend any withdrawal referred to in subparagraph (i).

[Paragraph (a) amended by section 7 of Act 68 of 1989, section 23 of Act 59 of 1990 and section 39 of Act 45 of 1995 and substituted by section 140 of Act 45 of 2003]

(b)     Any application for such withdrawal, with retrospective effect, shall be submitted to the said International Trade Administration Commission or Commissioner, as the case may be, not later than six months from the date of entry for home consumption as provided in section 45 (2).

[Paragraph (b) substituted by section 7 of Act 68 of 1989 and section 140 of Act 45 of 2003]

[Subsection (2A) inserted by section 18 of Act 84 of 1987]

(3)     ……….

[Subsection (3) deleted by section 8 of Act 105 of 1976]

(3A)  ……….

[Subsection (3A) inserted by section 18 of Act 105 of 1969, amended by section 1 of Act 68 of 73 and deleted by section 8 of Act 105 of 1976]

(4)     The Minister may, whenever he deems it expedient in the public interest to do so, by notice in the Gazette—

(a)     impose an export duty, on such basis as he may determine, in respect of any goods intended for export or any class or kind of such goods or any goods intended for export in circumstances specified in such notice and any export duty so imposed shall be set out in the form of a schedule which shall be deemed to be incorporated in Schedule No. 1 as Part 6 thereof and to constitute an amendment of Schedule No. 1; or

(b)     amend Part 6 including to withdraw or reduce any export duty imposed in terms of paragraph (a) with or without retrospective effect, or increase such export duty, from a date and to such extent as may be determined by the Minister in such notice.

[Subsection (4) substituted by section 18(b) of Act 105 of 1969, by section 11(1)(d) of Act 112 of 1977, by section 18(c) of Act 84 of 1987 and by section 58(1) of Act 23 of 2020 effective on 1 March, 2021. Paragraph (b) substituted by section 24(b) of Act 20 of 2022]

(4A) 

(a)     Notwithstanding anything to the contrary in this Act contained, the Minister may, whenever he deems it expedient in the public interest to do so, by notice in the Gazette, insert Part 8 of Schedule No. 1, and if so inserted withdraw or amend that Part for the purpose of specifying that any duty leviable under any heading or item of Part 1, 2 or 4 of Schedule No. 1 shall not be leviable under that Part, but shall be leviable under the said Part 8 at the time of entry for home consumption for use by any person, government, department, administration or body as may be specified by him in such notice.

(b)     For the purposes of this subsection, any amount leviable under any item of the said Part 8, shall be called an ordinary levy.

(c)     Any such ordinary levy shall be paid for the benefit of the National Revenue Fund as specified in section 47 (1) and shall, for the purposes of that section, be deemed to be a duty paid in accordance with the provisions of Schedule No. 1.

[Paragraph (c) substituted by section 64 of Act 30 of 1998]

(d)     Notwithstanding the provisions of section 47(1), any ordinary levy paid in respect of any goods intended for consumption in any territory, other than the Republic, which forms part of the common customs area shall be paid by the Commissioner to the government of such territory at such times as he may determine.

(e)     The provisions of subsection (6) shall mutatis mutandis apply to any notice published under this subsection.

[Paragraph (e) substituted by section 3 of Act 19 of 1994]

[Subsection (4A) inserted by section 7 of Act 68 of 1989]

(5)    

(a)     Whenever any amendment made under this section has an effect which was not foreseen or intended, the Minister may, whether or not such amendment has ceased to have effect as such or has lapsed under subsection (6), after consultation with the Minister of Trade and Industry, by further notice in the Gazette, adjust such amendment, to the extent he deems fit, with effect from the date of such amendment or any later date, and any adjustment effected under this subsection shall be deemed to be an amendment under this section.

[Paragraph (a) substituted by section 4 of Act 61 of 1992 and section 39 of Act 45 of 1995]

(b)     The provisions of paragraph (a) shall, in so far as they can be applied, apply mutatis mutandis in respect of any amendment made by Parliament, which corresponds to an amendment made under this section, before the lapsing in terms of subsection (6) of such last-mentioned amendment.

[Subsection (5) substituted by section 6 of Act 57 of 1966]

(6)     Any amendment, withdrawal or insertion made under this section in any calendar year shall, unless Parliament otherwise provides, lapse on the last day of the next calendar year, but without detracting from the validity of such amendment, withdrawal or insertion before it has so lapsed.

[Subsection (6) substituted by section 18 of Act 105 of 1969, section 9 of Act 86 of 1982 and section 3 of Act 19 of 1994]