“common customs area” means the combined areas of the Member States of SACU;
[Definition of “common customs area” inserted by section 1 of Act 84 of 1987 and substituted by section 66 of Act 32 of 2004]
Author: admin_kmos
“Container depot” definition of section 1 of Customs Act
“container depot” means any container depot contemplated in section 6 (1)(hB);
[Definition of “container depot” inserted by section 1 of Act 71 of 1975]
“Container terminal” definition of section 1 of Customs Act
“container terminal” means any container terminal contemplated in section 6 (1)(hA);
[Definition of “container terminal” inserted by section 1 of Act 71 of 1975]
“Container operator” definition of section 1 of Customs Act
“container operator” means any person providing international transportation of containerized goods, and approved by the Commissioner, under section 96A, for operating containers in the Republic;
[Definition of “container operator” inserted by section 1 of Act 71 of 1975 and substituted by section 1 of Act 89 of 1984]
Customs and Excise Act Index
DEFINITIONS
ADMINISTRATION, GENERAL DUTIES AND POWERS OF COMMISSIONER AND OFFICERS, AND APPLICATION OF ACT
Section 2 – Commissioner to administer Act
Section 3 – Delegation of duties and powers of Commissioners
Section 3A – Duties imposed and powers conferred on Director-General by this Act
Section 4 – General duties and powers of officers
Section 4B – Possession and use of firearms
Section 4D – Officers’ powers relating to criminal prosecutions
Section 5 – Application of Act
IMPORTATION, EXPORTATION AND TRANSIT AND COASTWISE CARRIAGE OF GOODS
Section 6 – Appointment of places of entry, authorized roads and routes, etc
Section 6A – Special provisions in respect of customs controlled areas
Section 7 – Report of arrival or departure of ships or aircraft
Section 7A – Special provisions relating to Advance Passenger Information
Section 9 – Sealing of goods on board ships or aircraft
Section 10 – When goods deemed to be imported
Section 11 – Landing of unentered goods
Section 12 – Goods imported or exported overland
Section 13 – Goods imported or exported by post
Section 14 – Coastwise traffic and coasting ships
Section 15 – Persons entering or leaving the Republic and smugglers
Section 16 – Opening of packages in absence of importer or exporter
Section 18 – Removal of goods in bond
Section 18A – Exportation of goods from customs and excise warehouse
CUSTOMS AND EXCISE WAREHOUSES; STORAGE AND MANUFACTURE OF GOODS IN CUSTOMS AND EXCISE WAREHOUSES
Section 19 – Customs and excise warehouses
Section 20 – Goods in customs and excise warehouses
Section 21 – Special customs and excise warehouses
Section 22 – Samples of goods in a customs and excise warehouse
Section 23 – Storage or manufacture of prohibited goods
Section 24 – Ships’ or aircraft stores consumed in the Republic
Section 25 – Sorting, packing, etc., in customs and excise storage warehouses
Section 26 – Transfer of ownership or pledging or hypothecation of warehoused goods
Section 27 – Special provisions in respect of customs and excise manufacturing warehouses
Section 28 – Ascertaining quantity of spirits by measuring the mass or volume
Section 29 – Classification of spirits
Section 30 – Control of the use of spirits for certain purposes
Section 31 – Repealed
Section 32 – Ascertaining the strength of spirits for duty purposes
Section 33 – Requirements in respect of stills
Section 34 – Special provisions regarding spirits manufactured by agricultural distillers
Section 35 – Special provisions regarding wine
Section 35A – Special provisions regarding cigarettes and cigarette tobacco
Section 36 – Specific provisions regarding beer
Section 37 – Duties applicable to goods manufactured in a customs and excise warehouse
Section 37A – Special provisions in respect of marked goods and certain goods that are free of duty
CLEARANCE AND ORIGIN OF GOODS; LIABILITY FOR AND PAYMENT OF DUTIES
Section 38 – Entry of goods and time of entry
Section 39 – Importer and exporter to produce documents and pay duties
Section 39B – Simplified clearance and release procedures
Section 39C – Simplified clearance and release procedures for authorised persons
Section 39D – Simplified procedures for immediate release of goods
Sectoin 40 – Validity of entries
Section 41 – Particulars on invoices
Section 42 – Entry by bill of sight
Section 44 – Liability for duty
Section 44A – Joint and several liability for duty or certain amounts
Section 45 – Determination of duty applicable
Section 46A – Non-reciprocal preferential tariff treatment of goods exported from the Republic
Section 47 – Payment of duty and rate of duty applicable
Section 47A – Prohibition of certain acts in respect of goods not duly entered
Section 47B – Air passenger tax
Section 48 – Amendment of Schedule No. 1
Section 50 – Provisions relating to the disclosure of information in terms of agreements
Section 50A – Joint, one-stop or juxtaposed international land border posts
Section 51 – Agreements with African territories
Section 52 – Imposition of a fuel levy by any party to a customs union agreement
Section 53 – Discrimination by other countries
Section 54 – Special provisions regarding the importation of cigarettes
ENVIRONMENTAL LEVIES
Section 54A – Imposition of Environmental Levy
Section 54AA – Provisions relating to carbon tax
Section 54B – Rate of Environmental Levy
Section 54C – Application of other provisions of this Act
Section 54D – Rebates, Refunds and Drawbacks
Section 54EA – Exemption from licensing and payment of environmental levy
HEALTH PROMOTION LEVIES
Section 54G – Imposition of health promotion levy
Section 54H – Rate of health promotion levy
Section 54I – Application of other provisions of this Act
Section 54J – Application of environmental levy provisions of this Act
ANTI-DUMPING, COUNTERVAILING AND SAFEGUARD DUTIES AND OTHER MEASURES
Section 56 – Imposition of anti-dumping duties
Section 56A – Imposition of countervailing duties
Section 57 – Imposition of safeguard measures
Section 57A – Imposition of provisional payment
AMENDMENT OF DUTIES
Section 58 – Time when new or increased duties become payable
Section 58A – Anti-forestalling measures in respect of anticipated increases in excise duties
Section 59 – Contract prices may be varied to extent of alteration in duty.
REGISTRATION, LICENSING AND ACCREDITED CLIENTS
Section 59A – Registration of persons participating in activities regulated by this Act
Section 61 – Customs and excise warehouse licences
Section 62 – Agricultural distillers
Section 63 – Stills to be licensed
Section 64 – Special warehouses for the manufacture of wine
Section 64A – Container depot licenses
Section 64B – Clearing agent licences
Section 64C – Licence to search wreck or to search for wreck
Section 64D – Licensing of remover of goods in bond
Section 64E – Accredited clients
Section 64G – Licensing of degrouping depot
VALUE
Sectoin 65 – Value for duty purposes on any goods imported into the Republic
Section 66 – Transaction value
Section 67 – Adjustments to price actually paid or payable
Section 68 – Repealed
Section 69 – Value for excise duty purposes on any goods manufactured in the Republic
Section 70 – Repealed
Section 71 – Value of certain specified goods
Section 72 – Value of goods exported
Section 73 – Currency conversion
Section 74 – Value of goods not liable to ad valorem duty
Section 74A – Interpretation of sections 65, 66 and 67
REBATES, REFUNDS AND DRAWBACKS OF DUTY
Section 75 – Specific rebates, drawbacks and refunds of duty
Section 76A – Recovery of certain amounts not duly payable
Sectoin 76C – Set-off of refund against amounts owing
Section 77 – Set-off of certain amounts
INTERNAL ADMINISTRATIVE APPEAL; ALTERNATIVE DISPUTE RESOLUTION; DISPUTE SETTLEMENT
Part A: Internal Administrative Appeal Definitions
Section 77B – Persons who may appeal
Section 77C – Submission of appeal
Section 77D – Request for reasons and time within which a request or an appeal must be considered
Section 77E – Appointment and function of appeal committee
Section 77F – Decision of Commissioner and Committee
Section 77G – Obligation to pay amount demanded
Section 77HA – Implementation of Part A in respect of decisions
Part B: Alternative Dispute Resolution
Section 77I – Alternative Dispute Resolution
Part C: Settlement of dispute
Section 77K – Purpose of this Part
Section 77L – Circumstances where inappropriate to settle
Section 77M – Circumstances where appropriate to settle
Section 77N – Power to settle and conduct of officials
Section 77O – Procedure for settlement
Section 77P – Register of settlements and reporting
PENAL PROVISIONS
Section 78 – Offences not expressly mentioned
Section 79 – Less serious offences and their punishment
Section 80 – Serious offences and their punishment
Section 81 – Non-declaration in respect of certain goods
Section 82 – Prohibition with regard to stamps
Section 83 – Irregular dealing with or in good
Section 84 – False documents and declarations
Section 85 – Beer of higher alcoholic strength than registered
Section 86 – Certain specified offences
Section 86A – Publication of names of offenders
Section 87 – Goods irregularly dealt with liable to forfeiture
Section 89 – Notice of claim by owner in respect of seized goods
Section 90 – Disposal of seized goods
Section 91 – Administrative penalties
Section 92 – Payment and disposal of fines and penalties
Section 93 – Remission or mitigation of penalties and forfeiture
Section 94 – Recovery of penalties by process of law
Section 95 – Jurisdiction of courts
Section 96 – Notice of action and period for bringing action
GENERAL
Section 96A – Approval of container operators
Section 97 – Master, container operator or pilot may appoint agent
Section 98 – Liability of principal for acts of agent
Section 99 – Liability of agent for obligations imposed on principal
Section 99A – Consultant and agent not being clearing agent required to register
Section 100 – Agent may be called upon to produce written authority
Section 101 – Business accounts, documents, etc., to be available for inspection
Section 101A – Electronic communication for the purposes of customs and excise procedures
Section 101B – Special provisions relating to the processing and protection of personal information
Section 102 – Sellers of goods to produce proof of payment of duty
Section 103 – Liability of company, partnership, etc.
Section 104 – Repealed
Section 105 – Interest on outstanding amounts
Section 107 – Expenses of landing, examination, weighing, analysis, etc
Section 108 – Repealed
Section 109 – Destruction of goods and detention of ships or vehicles
Section 110 – Instruments and tables
Section 111 – Production of certificate of officer on registration of certain motor vehicles
Section 113 – Prohibition and restrictions
Section 113A – Powers and duties of officers in connection with counterfeit goods
Section 114 – Duty constitutes a debt to the State
Section 114A – Application of Tax Administration Act for write off or compromise of debt
Section 114AA – Power to appoint agent
Section 114B – Remedies of Commissioner against agent or trustee
Section 115 – Entries, oaths, etc., made outside the Republic of full force and effect
Section 116 – Manufacture of excisable goods solely for use by the manufacturer thereof
Section 118 – Delegation of powers and assignment of duties
Section 119 – Substitution of Schedules
Section 119A – Special provisions for customs modernisation
Section 119B – Arrangements for obtaining undue tax benefits
Section 120 – Regulations and rules
Section 76 (Customs Act) – General refunds in respect of imported goods, excisable goods
76. General refunds in respect of imported goods, excisable goods and certain exported goods
(1)
(a) No refund of any duty or other charge in respect of imported goods, excisable goods, surcharge goods or fuel levy goods, other than a refund provided for under section 75 or 77, shall be paid or granted except in accordance with the provisions of this section
(b) Any refund of export duty in respect of goods specified in Part 6 of Schedule No. 1 shall be paid or granted in accordance with the provisions of this section.
[Subsection (1) substituted by section 54(a) of Act 45 of 1995 and by section 59(b) of Act 23 of 2020]
(2) The Commissioner shall, subject to the provisions of subsection (4), consider any application for a refund or payment from any applicant who contends that he has paid any duty or other charge for which he was not liable or that he is entitled to any payment under this Act by reason of –
(a) an error in determining an assessment or calculating the amount thereof;
(b) the duty having been assessed on a value higher than the value for duty purposes;
(c) a determination under section 47(9) or incorrect tariff classification;
(d) the goods concerned having been damaged, destroyed or irrecoverably lost by circumstances beyond his control prior to the release thereof for home consumption, or in the case of goods destined for export, after the release thereof but prior to the departure of the goods from the Republic: Provided that, for purposes of this section, such circumstances exclude damage, destruction or loss of goods due to robbery or theft;
[Paragraph (d) substituted by section 17 of Act 33 of 2019 and amended by section 59(c) of Act 23 of 2020]
(e) all or part of such goods having been shortlanded, shortshipped or shortpacked in the case of imported goods, or shortshipped or shortpacked in the case of goods exported;
[Paragraph (e) substituted by section 59(d) of Act 23 of 2020]
(f) the substitution of any bill of entry in terms of section 40(3);
(g) the duty having been reduced or withdrawn as provided for in section 48(2), (2A) or (4), 56(2), 56A(2) or 57(2); or
[Paragraph (g) substituted by section 5 of Act 105 of 1992 and by section 59(e) of Act 23 of 2020]
(h) duty having been paid, notwithstanding the provisions of section 49(9), on any goods at the general rate of duty specified in respect thereof in any heading or subheading in Part 1 of Schedule No. 1 and proof is produced that the goods concerned qualify for a preferential rate of duty specified for such heading or subheading in the said Part 1 of the said Schedule No. 1.
[Paragraph (h) added by section 62 of Act 30 of 2000]
(3) Except with the permission of the Commissioner, any application for a refund under this section shall not relate to more than one bill of entry or other document in respect of which the alleged overpayment was made.
(4) No application for a refund or payment in terms of this section shall be considered by the Commissioner unless it is received by the Controller, duly completed and in the form as may be prescribed by rule and supported by the necessary documents and other evidence to prove that such refund or payment is due under this section –
(a) within a period of two years from the date on which the charge to which the application relates was paid; or
(b) in any other case within the relevant period specified in section 76B.
[Subsection (4) amended by section 54 of Act 45 of 1995 and substituted by section 28 of Act 34 of 2004]
(5) If, after considering any application for a refund or payment in terms of this section, the Commissioner is satisfied that the applicant is entitled to any such refund or payment, the Commissioner may pay to the applicant the amount due to him: Provided that no refund shall be made under this section if, in the case of goods imported by post, the amount thereof is less than fifty cents or, in the case of goods imported in any other manner, less than five rand or, in the case of excisable goods manufactured in the Republic, less than two rand, unless the Commissioner is satisfied that exceptional circumstances exist which warrant such refund.
[Section 76 amended by section 9 of Act 85 of 1968, substituted by section 5 of Act 98 of 1970, amended by section 10 of Act 71 of 1975, by section 11 of Act 110 of 1979, by section 20 of Act 86 of 1982, by section 5 of Act 89 of 1983, by section 24(1) of Act 84 of 1987 and by section 14 of Act 68 of 1989, substituted by section 30 of Act 59 of 1990 and amended by section 59(a) of Act 23 of 2020]
Section 75A (Customs Act) – Circumstances in which imported goods free of duty are admissible under a rebate item of Schedule No. 4
75A. Circumstances in which imported goods free of duty are admissible under a rebate item of Schedule No. 4
Notwithstanding section 75, imported goods free of duty that are –
(a) exempt from value-added tax in terms of any item in paragraph 8 to Schedule 1 to the Value-Added Tax Act (Act No. 89 of 1991); and
(b) identified by the item number and description identical to any item in Schedule No. 4 to this Act,
may be entered under the item in paragraph 8 of Schedule 1 to the Value-Added Tax Act, 1991, but the goods shall, in addition to any relevant provision of the Value-Added Tax Act, 1991, be subject to compliance with the provisions of section 75 of this Act and the corresponding item of Schedule No. 4 as if the goods were entered thereunder.
[Section 75A inserted by section 29 of Act 18 of 2009]
Chapter X – Rebates,. refunds and drawbacks of duty
CHAPTER X
REBATES, REFUNDS AND DRAWBACKS OF DUTY
Section 74A (Customs Act) – Interpretation of sections 65, 66 and 67
74A. Interpretation of sections 65, 66 and 67
(1) The interpretation of sections 65, 66 and 67 shall be subject to the agreement concluded at Geneva on 12 April 1979 and known as the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade, the Interpretative Notes thereto, the Advisory Opinions, Commentaries and Explanatory Notes, Case Studies and Studies issued under the said Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade.
[Subsection (1) substituted by section 10 of Act 101 of 1985]
(2)
(a) The Commissioner shall obtain and keep in his office two copies of such Agreement, Interpretative Notes, Advisory Opinions, Commentaries and Explanatory Notes, Case Studies and Studies and shall effect thereto any amendment thereof of which he is notified by the Secretariat of the Customs Co-operation Council, Brussels.
(b) Whenever in any legal proceedings any question arises as to the contents of the said Agreement, or any such Interpretative Note, Advisory Opinion, Commentary, Explanatory Note, Case Study or Study (hereinafter in this paragraph referred to as the relevant document), or as to the date upon which any amendment thereof was effected thereto in terms of paragraph (a), a copy of the relevant document, or if amended as contemplated in paragraph (a), a copy of the relevant document as so amended, shall, unless the contrary is proved, be accepted as sufficient evidence of the contents thereof or of the effective date of any amendment thereof, as the case may be.
[Subsection (2) substituted by section 10 of Act 101 of 1985]
(3) The provisions of subsection (1) shall not derogate from the interpretation which would but for that subsection be given to section 65, 66 or 67.
[Section 74A inserted by section 26 of Act 112 of 1977 and substituted by section 18 of Act 86 of 1982]
Section 74 (Customs Act) – Value of goods not liable to ad valorem duty
74. Value of goods not liable to ad valorem duty
(1) Subject to the provisions of subsection (2), the customs value of any imported goods shall be declared by the importer on entry of such goods.
[Subsection (1) substituted by section 25 of Act 112 of 1977 and section 17 of Act 86 of 1982]
(2) The Commissioner may by rule exempt, to the extent specified in the rules, any class or kind of such goods or any such goods to which circumstances so specified apply, from the provisions of subsection (1).
[Subsection (2) substituted by section 52 of Act 45 of 1995]