Author: admin_kmos

Section 64A (Customs Act) – Container depot licenses

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64A.     Container depot licenses

(1)     No person shall store or unpack, or pack for export, such containers as the Commissioner may specify, except at a container depot licensed in terms of subsection (2).

(2)     The Commissioner may, subject to such conditions as he may in each case impose, license, for such period as he may in each case determine, at any place appointed for that purpose under the provisions of this Act, container depots approved by him for the storing, unpacking or packing of containers contemplated in subsection (1), provided such security as he may require is furnished.

(3)     The Commissioner may at any time require that the form, nature or amount of such security shall be altered or renewed in such manner as he may determine.

(4)     The Controller may require any container contemplated in subsection (1) to be detained in any container depot licensed in terms of subsection (2), for its examination or that of its contents.

[Section 64A inserted by section 8 of Act 71 of 1975]

Section 64 (Customs Act) – Special warehouses for the manufacture of wine

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64. Special warehouses for the manufacture of wine

Unless the permission of the Commissioner has been obtained to manufacture wine in a customs and excise manufacturing warehouse, no person shall manufacture wine except in a special customs and excise warehouse licensed under this Act.

Section 63 (Customs Act) – Stills to be licensed

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63. Stills to be licensed

 

(1)     No person shall own or have in his possession or under his control any still except under a licence prescribed in Schedule No. 8 and subject to the rules: Provided that the Commissioner may by rule exempt from all or any of the provisions of this subsection –

 

(a)     any licensed still maker in so far as any still manufactured or imported by him for sale and in his possession is concerned; or

(b)     any person in so far as any still is concerned which he has proved to the Commissioner is in his possession solely as a curiosity or ornament or is used solely for any such purpose as the Commissioner may specify by rule.

[Subsection (1) amended by section 4 of Act 98 of 1970 and section 9 of Act 57 of 1966 and substituted by section 45 of Act 45 of 1995]

 

(2)     The provisions of subsections (3) and (4) of section 62 shall mutatis mutandis apply in respect of any licence issued in respect of a still under this Act to any person to whom a licence under this Act has been or had at any time been issued as an agricultural distiller: Provided that the provisions of this subsection shall not apply in respect of any such licence in respect of a still which is held by any such agricultural distiller as is referred to in subsection (5) of section 62.

 

(3)    

 

(a)     If any agricultural distiller to whom a licence in respect of a still has been issued under this Act voluntarily abandons such still to the Commissioner, the Commissioner may, out of moneys appropriated by Parliament for the purpose, pay to that distiller,, as compensation the current market value of such still.

[Paragraph (a) substituted by section 25 of Act 34 of 2004]

(b)     Where any person has so abandoned any still no licence to own a still to be used by him in the capacity of an agricultural distiller shall thereafter be granted to him unless a new licence as an agricultural distiller has, after such abandonment, been issued to him under this Act.

(c)     Any still abandoned under this subsection shall be destroyed by the Commissioner.

Section 61 (Customs Act) – Customs and excise warehouse licences

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61. Customs and excise warehouse licences

(1)     Before a customs and excise warehouse is licensed the person applying for such licence shall furnish such security as the Commissioner may require.

(2)     The Commissioner may at any time require that the form, nature or amount of such security shall be altered or renewed in such manner as he may determine.

(3)     The Commissioner may by endorsement permit a licence to be transferred from one customs and excise warehouse to another customs and excise warehouse in the area controlled by the same Controller and in the possession of the person to whom the licence has been issued, but no customs and excise warehouse licence shall be transferable from one person to another.

(4)    


(a)     Not more than one licence shall be issued in respect of any customs and excise warehouse:

Provided that the Commissioner may, on such conditions as the Commissioner may in each case impose, issue a licence –

(i)      to the owner or person in possession or control of any customs and excise storage or manufacturing warehouse in which excisable or fuel levy goods are stored or manufactured; and

(ii)     to each person who obtains for distribution on own account these goods from any such warehouse.

(b)     The owner or person in possession or control of such warehouse who is so licensed shall be liable for the fulfilment of all obligations under this Act in respect of such goods in such warehouse. Provided that each person to whom a licence is so issued shall be liable for any liability incurred under this Act in respect of goods so obtained from such warehouse.

[Subsection (4) substituted by section 22 of Act 84 of 1987 and section 107 of Act 74 of 2002]

Section 60 (Customs Act) – Licence fees according to Schedule No. 8

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60. Licence

(1)    

(a)     No person shall perform any act or be in possession of or use anything in respect of which a licence is prescribed in Schedule No. 8 unless such person has obtained the appropriate licence which shall not be issued unless the prescribed licence fee has been paid.

(b)     The activities for which a licence is required, the persons who are required to licence, the procedures, conditions, which may include the furnishing of security, and any other requirements relating to such licence, if not prescribed elsewhere in this Act, may be prescribed in the Notes to the item in which such licence is specified in Schedule No. 8 and any rules made by the Commissioner under the provisions of this Act.

(c)    

(i)      Any person applying for a licence under any provision of this Act shall, before such licence is issued, furnish security, in the form, nature or amount determined by the Commissioner to protect the state from any loss likely to be incurred as a result of the activities to be licensed.

(ii)     The Commissioner may at any time require that the form, nature or amount of such security be altered so as to protect the state as contemplated in subparagraph (i).

[Paragraph (c) added by section 48 of Act 30 of 2002]

[Subsection (1) substituted by section 46 of Act 19 of 2001]

(2)     The Commissioner may, subject to review by the High Court –

(a)     refuse any application for a new licence or refuse any application for a renewal of a licence if –

(i)      the applicant –

(aa)   does not comply in respect of such application with the requirements specified by rule or any condition imposed by the Commissioner;

(bb)   has made a false or misleading statement with respect to any material fact or omits to state any material fact which was required to be stated in the application for a licence;

(ii)     the applicant or any employee of such applicant has –

(aa)    contravened or failed to comply with the provisions of this Act; or

(bb)   been convicted of an offence under this Act; or

(cc)    been convicted of an offence involving dishonesty; or

(dd)   failed to comply with any condition or obligation imposed by the Commissioner in respect of such licence:

Provided that subparagraphs (aa) to (cc) shall not apply in respect of an employee if the applicant proves that he was not a party to or could not prevent any such act or omission by such employee; or

(b)     cancel or suspend for a specified period any licence –

(i)      if the holder of such licence –

(aa)   is sequestrated or liquidated; or

(bb)   no longer carries on the business for which the licence was issued; or

(cc)   is no longer qualified according to the qualifications prescribed in the rules; or

(dd)   failed to pay any amount demanded under this Act within 30 days from the date of such demand; or

(ii)     if the holder of such licence or the employee of such licensee has –

(aa)    contravened or failed to comply with the provisions of this Act; or

(bb)   been convicted of an offence under this Act; or

(cc)    been convicted of an offence involving dishonesty; or

(dd)   failed to comply with any condition or obligation imposed by this Act or by the Commissioner in respect of such licence:

Provided that subparagraphs (aa) to (cc) shall not apply in respect of an employee if the holder proves that he was not a party to or could not prevent any such act or omission by such employee:

Provided that before a licence is cancelled or suspended, except when any demand for any amount remains unpaid for a period exceeding 30 days from the date of the demand, the Commissioner shall –

(a)     give 21 days notice to the licensee of the proposed cancellation or suspension;

(b)     provide reasonable information concerning any allegation and grounds for the proposed cancellation or suspension;

(c)     provide a reasonable opportunity to respond and make representations as to why the licence should not be cancelled or suspended.

[Subsection (2) substituted by section 11 of Act 86 of 1982, section 44 of Act 45 of 1995, section 57 of Act 53 of 1999 and section 46 of Act 19 of 2001]

(3)     The Minister may, whenever he deems it expedient in the public interest to do so, amend Schedule No. 8 by notice in the Gazette.

[Subsection (3) added by section 25 of Act 59 of 1990]

(4)     The provisions of section 48(6) shall mutatis mutandis apply in respect of any amendment made under the provisions of subsection (3) of this section.

[Subsection (4) added by section 25 of Act 59 of 1990 and substituted by section 9 of Act 19 of 1994]

[Section 60 amended by section 4 of Act 85 of 1968, substituted by section 20 of Act 105 of 1969 and amended by section 14 of Act 21 of 2021 effective on 19 January 2022].

Section 59A (Customs Act) – Registration of persons participating in activities regulated by this Act

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59A.    Registration of persons participating in activities regulated by this Act

 

(1)    

 

(a)     Notwithstanding any registration prescribed in terms of any other provision of this Act, the Commissioner may require all persons or any class of persons participating in any activities regulated by this Act, to register in terms of this section and its rules.

(b)     The Commissioner may by rule prescribe the following –

(i)      any general or particular category of registration;

(ii)     the application form for registration, the qualifying requirements for any category of registration and the documents and information to be furnished in support of the application;

(iii)    the activities and persons included or excluded from registration;

(iv)    any date from which any person or the different dates from which any class of persons shall be required to register under this section and its rules before transacting any business in relation to customs and excise matters;

(v)     any reasonable extension of the date or dates specified under the provisions of subparagraph (iv);

(vi)    procedures for amendment of registration particulars; and

(vii)   any other matter which the Commissioner may consider reasonably necessary and useful to regulate such registration.

 

(2)    

 

(a)     The Commissioner may –

(i)      before registration require any person or class of persons to furnish such security and enter into such agreement as the Commissioner may determine;

(ii)     at any time require that the form, nature or amount of such security shall be altered or renewed in such manner as the Commissioner may determine.

(b)     The Commissioner may refuse any application for registration or cancel or suspend any registration.

(c)     The provisions of section 60(2) shall apply mutatis mutandis for the purposes of paragraph (b).

[Paragraph (c) substituted by section 47 of Act 30 of 2002]

[Subsection (2) substituted by section 188 of Act 60 of 2001]

[Section 59A inserted by section 45 of Act 19 of 2001]

Section 58 (Customs Act) – Time when new or increased duties become payable

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58. Time when new or increased duties become payable

(1)     The Minister may table at any time in the National Assembly a taxation proposal imposing a new duty or increasing the rate of duty already payable upon any goods specified in the said proposal, and such new duty or increased rate of duty shall, subject to the provisions of subsection (2), from the time when the proposal was tabled be payable on all such goods as have not at the said time been entered for home consumption.

[Subsection (1) substituted by section 10 of Act 86 of 1982 and amended by section 21 of Act 84 of 1987, section 2 of Act 105 of 1992 and section 14 of Act 27 of 1997]

(2)     Whenever the Minister tables, under the provision of subsection (1), a taxation proposal relating to imported and excisable goods of the same class or kind, any such goods which the Minister may in the said proposal specify for the purposes of this subsection, shall, though entered for home consumption prior to the time of such proposal and notwithstanding that they have passed out of customs and excise control, become liable to the new duty or the difference between the rate of duty at the time of such proposal and the increased rate provided for in the said proposal, if they have at the time of such proposal not been delivered from the stocks of an importer, manufacturer or such class of dealer as the Minister may in the said proposal specify.

(3)     For the purposes of this section any goods which are specified by the Minister in any taxation proposal for the purposes of subsection (2) and which, at the time of the said proposal are in transit to an importer, manufacturer or a class of dealer so specified by the Minister, shall be deemed to form part of the stocks of such importer, manufacturer or dealer, as the case may be, notwithstanding any terms to the contrary of any contract relating to the sale or delivery of such goods.

(4)     Whenever the Minister has specified any goods in any taxation proposal for the purposes of subsection (2), every importer or manufacturer or dealer specified in the said proposal shall, in respect of any goods so specified –

(a)     forthwith take stock of all such goods which have not been delivered from his stocks at the time when the proposal was tabled, and make a clear and accurate record of such imported and excisable goods separately;

(b)     within seven days of the date on which the proposal was tabled, deliver to the Controller a sworn statement giving separately the description and quantities of the said imported and excisable goods, which were in his stocks at the said time, and any other information which the Commissioner may require of him; and

(c)     upon or before the last working day of the month following the month in which the proposal was tabled, pay to the Controller the amount of duty payable by him under subsection (2) in respect of the goods in question.

(5)     If the Minister specifies in any taxation proposal for the purposes of subsection (2) that any goods so specified shall be liable to the duties so specified if they have not been delivered from the stocks of a wholesale dealer at the time of the said proposal, the provisions of subsection (4) shall apply to the stocks of such wholesale dealer and of any retail dealer conducting his business on the same premises: Provided that the Commissioner may, upon production by such wholesale dealer of such evidence as he may require, exclude from the stocks or the liability for duty of that wholesale dealer for the purposes of subsection (2) –

(a)     stocks of a class or kind which are sold by such retail dealer only; and

(b)     such proportion of the total duty payable by such wholesale dealer as is represented by the proportion of retail sales to total sales of the goods concerned during the period of three months immediately preceding the date of such proposal, such proportion to be calculated on the basis of quantities of each commodity concerned.

(6)     For the purposes of this section –

(a)     “dealer” means any person who deals in goods to which this Act relates and includes a club, co-operative society of any nature or any statutory body;

(b)     “retail dealer” means, subject to the provisions of paragraph (c), any dealer who deals in or holds licence under any law to deal in retail quantities;

(c)     “wholesale dealer” means any dealer who deals in or holds a licence under any law to deal in wholesale quantities and the business and stocks of a wholesale dealer shall be deemed to include the business and stocks of any retail dealer who conducts business on the same premises on which the wholesale dealer conducts his business as such; and

(d)     “deliver” includes any form of delivery except traditio brevi manu and constitutum possessorium.

(7)     Whenever in any legal proceedings any question arises as to whether the Minister has in fact tabled a taxation proposal as described in this section, or as to the time when such proposal was tabled or the particulars contained in such proposal, a copy of such proposal, certified by the Secretary to Parliament to be a true copy, shall be accepted as sufficient evidence that such proposal was tabled and of the time when it was tabled and of the particulars contained therein.

[Subsection (7) amended by section 19 of Act 33 of 1974 and substituted by section 1 of Act 64 of 1974 and section 2 of Act 105 of 1992]

Section 57A (Customs Act) – Imposition of provisional payments

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57A.      Imposition of provisional payment

 

(1)     Whenever the International Trade Administration Commission publishes a notice in the Gazette to the effect that it is investigating the imposition of an anti-dumping, countervailing or safeguard duty on goods imported from a supplier or originating in a territory specified in that notice, the Commissioner shall, in accordance with any request by the said Commission, by notice in the Gazette impose a provisional payment in respect of those goods for such period and for such amount as the Commission may specify in such request.

[Subsection (1) substituted by section 3 of Act 16 of 1997 and section 142 of Act 45 of 2003]

 

(2)     The Commissioner shall, in accordance with any request by the said Commission, by further notice in the Gazette extend the period for which the provisional payment mentioned in subsection (1) is imposed or withdraw or reduce it with or without retrospective effect and to such extent as may be specified in the request

[Subsection (2) substituted by section 142 of Act 45 of 2003]

 

(3)     Such provisional payment shall be paid on goods subject thereto, at the time of entry for home consumption thereof, as security for any anti-dumping, countervailing or safeguard duty which may be retrospectively imposed on such goods under section 56, 56A or 57 and may be set off against the amount of the retrospective anti-dumping, countervailing or safeguard duty payable.

[Subsection (3) substituted by section 3 of Act 16 of 1997]

 

(4)     If no anti-dumping, countervailing or safeguard duty is imposed before expiry of the period for which a provisional payment in relation to the goods concerned has been imposed, the amount of such payment shall be refunded.

[Subsection (4) substituted by section 3 of Act 16 of 1997]

 

(5)     If the amount of any such provisional payment on the said goods –

 

(a)     exceeds the amount of any anti-dumping, countervailing or safeguard duty retrospectively imposed on such goods under section 56, 56A or 57, the amount of the difference shall be refunded; or

(b)     is less than the amount of the anti-dumping, countervailing or safeguard duty so imposed, the amount of the difference shall not be collected.

[Subsection (5) substituted by section 3 of Act 16 of 1997]

[Section 57A inserted by section 18 of Act 112 of 1977, amended by section 4 of Act 89 of 1983 and substituted by section 12 of Act 61 of 1992]

Section 76A (Customs Act) – Recovery of certain amounts not duly payable

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76A.   Recovery of certain amounts not duly payable

 

(1)     If the Commissioner, purporting to act under the provisions of section 75 or 76, pays to any person by way of a refund or drawback any amount which was not duly payable to that person under those provisions or which was in excess of the amount due to that person by way of a refund or drawback under those provisions, that amount or the excess, as the case may be, shall be repaid by the person concerned to the Commissioner upon demand, failing which it shall be recoverable in terms of this Act as if it were the duty or charge concerned or part of such duty or charge, as the case may be.

 

(2)     The provisions of subsection (1) shall apply mutatis mutandis to any amount set off in terms of section 77(a).

[Subsection (2) added by section 9 of Act 69 of 1988 and substituted by section 71 of Act 20 of 2006]

 [Section 76A inserted by section 25 of Act 84 of 1987]