‘decision’ includes-
(a) any determination or other act of an administrative nature for the purposes of this Act;
(b) any amendment or withdrawal or withdrawal and making of a decision; and
(c) any refusal to take a decision;
Author: admin_kmos
“Officer” definition of section 77A of Customs Act
“SARS” definition of section 77A of Customs Act
‘SARS’ means the South African Revenue Service;
“Tax” or “taxation” definition of section 77A of Customs Act
‘tax’ or ‘taxation’ includes any duty leviable under this Act.
(b) Any decision made by the Commissioner or an officer under the provisions of this Act, including any amendment or withdrawal thereof, shall be deemed to be effective from the date any notice or communication in respect of such decision is issued in writing or the date specified in such notice or communication.
[Section 77A effective on 4 June 2007]
“Dispute” definition of section 77A of Customs Act
‘dispute’ means a disagreement on the interpretation of either the relevant facts involved or the law applicable thereto, or both the facts and the law;
“Buying commission” definition of section 65(9) of Customs Act
(9) For the purposes of sections 66 and 67, unless the context otherwise indicates –
“buying commission” means any fee paid by an importer to the importer’s agent for the service of representing the importer abroad in the purchase of the goods being valued;
[Definision of ”buying commission” substituted by section 96 of Act 60 of 2008]
“Goods of the same class or kind” definition of section 65(9) of Customs Act
“goods of the same class or kind”, in relation to imported goods, means goods produced by a particular industry or industry sector in the country from which the imported goods were exported, and falling within the same group or range of goods as the imported goods;
“Identical goods” definition of section 65(9) of Customs Act
“identical goods”, in relation to imported goods, means goods produced in the same country and by the same or a different producer as the imported goods and which are the same in all respects, including physical characteristics, quality and reputation but excluding minor differences in appearance, as the imported goods, but does not include goods incorporating or reflecting engineering, development work, art work, design work, plans or sketches undertaken in the Republic;
“Price actually paid or payable” definition of section 65(9) of Customs Act
“price actually paid or payable”, in relation to imported goods, means the total payment made or to be made, either directly or indirectly, by the buyer to or for the benefit of the seller for the goods, but does not include dividends or other payments passing from the buyer to the seller which do no directly relate to the goods;
“Similar goods” definition of section 65(9) of Customs Act
“similar goods”, in relation to imported goods, means goods produced in the same country and by the same or a different producer as the imported goods and which although not alike in all respects to the imported goods have, with due regard to their quality and reputation and the existence of a trade mark, like characteristics and like component materials which enable them to be employed for the same purposes and to be commercially interchangeable, but does not include goods incorporating or reflecting engineering, development work, art work, design work, plans or sketches undertaken in the Republic.
[Section 65 amended by section 5 of Act 85 of 1968, section 21 of Act 105 of 1969, section 20 of Act 112 of 1977, section 5 of Act 93 of 1978 and section 7 of Act 110 of 1979 and substituted by section 13 of Act 86 of 1982]