122. Short title and commencement
This Act shall be called the Customs and Excise Act, 1964, and shall come into operation on a date to be fixed by the State President by proclamation in the Gazette.
122. Short title and commencement
This Act shall be called the Customs and Excise Act, 1964, and shall come into operation on a date to be fixed by the State President by proclamation in the Gazette.
SCHEDULE 9
LAWS REPEALED
|
No. and Year |
Short Title |
Extent of Repeal |
|
Act No. 55 of 1955 |
Customs Act, 1955 |
The whole |
|
Act No. 53 of 1956 |
Customs Amendment Act, 1956 |
The whole |
|
Act No. 62 of 1956 |
Excise Act, 1956 |
The whole |
|
Act No. 65 of 1957 |
Customs Amendment Act, 1957 |
The whole |
|
Act No. 67 of 1957 |
Excise Amendment Act, 1957 |
The whole |
|
Act No. 34 of 1958 |
Customs Further Amendment Act, 1958 |
The whole |
|
Act No. 35 of 1958 |
Excise Amendment Act, 1958 |
The whole |
|
Act No. 63 of 1959 |
Customs Amendment Act, 1959 |
The whole |
|
Act No. 65 of 1959 |
Customs Further Amendment Act, 1959 |
The whole |
|
Act No. 66 of 1959 |
Excise Amendment Act, 1959 K-MOS |
The whole |
|
Act No. 55 of 1960 |
Excise Amendment Act, 1960 |
The whole |
|
Act No. 57 of 1960 |
Customs Amendment Act, 1960 |
The whole |
|
Act No. 50 of 1961 |
Excise Amendment Act, 1961 |
The whole |
|
Act No. 51 of 1961 |
Customs Amendment Act, 1961 |
The whole |
|
Act No. 84 of 1962 |
Excise Amendment Act, 1962 HIA=Herschel Israel Alpert |
The whole |
|
Act No. 85 of 1962 |
Customs Amendment Act, 1962 |
The whole |
|
Act No. 84 of 1963 |
Customs and Excise Amendment Act, 1963 |
The whole |
|
Act No. 55 of 1964 |
Customs and Excise Amendment Act, 1964 powered by K-MOS |
The whole |
57. Imposition of safeguard measures
[Heading substituted by section 69 of Act 20 of 2006]
(1) The Minister may from time to time by notice in the Gazette amend Schedule No. 2 to impose a safeguard duty or quota in accordance with the provisions of section 55(2).
[Subsection (1) substituted by section 69 of Act 20 of 2006]
(2) The Minister may, in accordance with any request by the Minister of Trade and Industry from time to time by notice in the Gazette –
(a) withdraw or reduce, with or without retrospective effect and to such extent as may be specified in the notice; or
(b) otherwise amend, from the date of such amendment or any later date to such extent as may be specified in the notice,
any safeguard duty or quota imposed under subsection (1).
[Subsection (2) substituted by section 69 of Act 20 of 2006]
(3) The provisions of section 48(6) shall mutatis mutandis apply in respect of any amendment, withdrawal or reduction made under the provisions of subsection (1) or (2) of this section.
[Subsection (3) substituted by section 8 of Act 19 of 1994]
[Section 57 substituted by section 17 of Act 112 of 1977 and section 11 of Act 61 of 1992]
(1) The Minister may from time to time by notice in the Gazette amend Schedule No. 2 to impose a countervailing duty in accordance with the provisions of section 55(2).
(2) The Minister may, in accordance with any request by the Minister of Trade and Industry from time to time by notice in the Gazette –
(a) withdraw or reduce, with or without retrospective effect and to such extent as may be specified in the notice; or
(b) otherwise amend, from the date of such amendment or any later date to such extent as may be specified in the notice,
any countervailing duty imposed under subsection (1).
[Subsection (2) substituted by section 68 of Act 20 of 2006]
(3) The provisions of section 48(6) shall mutatis mutandis apply in respect of any amendment, withdrawal or reduction made under the provisions of subsection (1) or (2) of this section.
[Subsection (3) substituted by section 7 of Act 19 of 1994]
[Section 56A inserted by section 10 of Act 61 of 1992]
56. Imposition of anti-dumping duties
(1) The Minister may from time to time by notice in the Gazette amend Schedule No. 2 to impose an anti-dumping duty in accordance with the provisions of section 55(2).
(2) The Minister may, in accordance with any request by the Minister of Trade and Industry, from time to time by notice in the Gazette –
(a) withdraw or reduce, with or without retrospective effect and to such extent as may be specified in the notice; or
(b) otherwise amend, from the date of such amendment or any later date to such extent as may be specified in the notice,
any anti-dumping duty imposed under subsection (1).
[Subsection (2) substituted by section 67 of Act 20 of 2006]
(3) The provisions of section 48(6) shall mutatis mutandis apply in respect of any amendment, withdrawal or reduction made under the provisions of subsection (1) or (2) of this section.
[Subsection (3) substituted by section 6 of Act 19 of 1994]
[Section 56 substituted by section 16 of Act 112 of 1977, amended by section 4 of Act 93 of 1978, section 4 of Act 89 of 1984 and section 7 of Act 52 of 1986 and substituted by section 9 of Act 61 of 1992]
55. General provisions regarding anti-dumping, countervailing and safeguard duties and measures
[Heading substituted by section 66 of Act 20 of 2006]
(1) The goods specified in Schedule No. 2 shall, upon entry for home consumption, be liable, in addition to any other duty payable in terms of the provisions of this Act, to the appropriate anti-dumping, countervailing or safeguard duties provided for in respect of such goods in that Schedule at the time of such entry, if they are imported from a supplier, or originate in a territory, specified in that Schedule in respect of those goods.
(2)
(a) The imposition of any anti-dumping duty in the case of dumping as defined in the International Trade Administration Act, 2002 (Act No. 71 of 2002), a countervailing duty in the case of subsidized export as so defined or a safeguard duty or quota in the case of disruptive competition as so defined and the rate at which or the circumstances in which such duty or quota is imposed in respect of any imported goods shall be in accordance with any request by the Minister of Trade and Industry under the provisions of the International Trade Administration Act, 2002.
[Paragraph (a) substituted by section 69 of Act 32 of 2004 and section 66 of Act 20 of 2006]
(b) Any such anti-dumping, countervailing or safeguard duty may be imposed in respect of the goods concerned in accordance with such request with effect from the date on which any provisional payment in relation to anti-dumping, countervailing or safeguard duty is imposed in respect of those goods under section 57A.
[Paragraph (b) substituted by section 3 of Act 16 of 1997]
(3)
(a) Whenever any anti-dumping, countervailing or safeguard duty is imposed on any goods under the provisions of this Chapter, the owner of any such goods stored in a customs and excise warehouse shall produce the invoice and other documents relating to such goods to the Controller not later than the time of entry of all or any part of such goods for removal from such warehouse.
(b) The provisions of paragraph (a) shall not apply in the case of such goods entered for export from a customs and excise warehouse.
(4) An anti-dumping, countervailing or safeguard duty or quota imposed under the provisions of this Chapter shall not apply to any goods entered under the provisions of any item specified in Schedule No. 3 or 4 unless such item is specified in Schedule No. 2 in respect of such goods.
[Subsection (4) substituted by section 66 of Act 20 of 2006]
(5) Notwithstanding the provisions of section 56, 56A or 57, the Commissioner may, subject to such conditions as he may impose in each case, exempt from payment of any anti-dumping, countervailing or safeguard duty, any goods which are imported in such circumstances or in such quantities that the importation of such goods does not, in his opinion, constitute regular importation of such goods for trade purposes.
[Section 55 amended by section 12 of Act 95 of 1965 and section 6 of Act 103 of 1972 and substituted by section 15 of Act 112 of 1977 and section 8 of Act 61 of 1992]
CHAPTER VI
ANTI-DUMPING, COUNTERVAILING AND SAFEGUARD DUTIES AND OTHER MEASURES
[Heading substituted by section 14 of Act 112 of 1977, section 7 of Act 61 of 1992 and section 65 of Act 20 of 2006]
(1) Notwithstanding anything to the contrary contained in this Chapter or any other provision of this Act, the Commissioner may by rule-
(a) exempt a person or category of persons from-
(i) all or any of the requirements of section 54E; and
(ii) the payment of environmental levy,
for any period in respect of any quantity or class or any quantity of any class of environmental levy goods manufactured by such person or category of persons;
(b) prescribe conditions and other requirements in respect of such exemption; and
(c) prescribe circumstances under which such exemption may be cancelled.
[Section 54 EA inserted by section 95 of Act 60 of 2008 effective on 21 Oct 2008]
54E. Licensing
(1) From the date this Chapter comes into operation, no environmental levy goods may be manufactured in the Republic except in a customs and excise manufacturing warehouse licensed in terms of this Act.
(2) The applicant for such a license must apply on the form prescribed by rule and must comply with all the provisions of this Act and any requirements the Commissioner may prescribe in each case.
(3) The application must be supported by the agreement and other documents as may be prescribed by rule.
(4) Before such warehouse is licensed the applicant for a license must-
(a) furnish such security as contemplated in section 60(c)(i); and
(b) pay the licence fee prescribed in Schedule No. 8.
(5) The provisions of section 60 (2) shall apply mutatis mutandis in respect of any application for a licence or the suspension or cancellation of a licence.
[Section 47G renumbered to 54E by section 32 of Act 16 of 2004, effective on 1 June 2004]
54D. Rebates, Refunds and Drawbacks
The Minister may, notwithstanding anything to the contrary contained in this Act, provide under section 75(15) for a rebate, refund or drawback of any environmental levy in an item of a separate Part of Schedule No. 3, 4, 5 or 6, which shall be deemed to be an amendment of such Schedule, in the circumstances and for the purposes and on compliance with any conditions that may be specified in such Part or item.
[Section 47F renumbered to 54D by section 32 of Act 16 of 2004 effecive on 1 June 2004]