47B. Air passenger tax
(1) For the purposes of this section, unless the context otherwise indicates –
Author: admin_kmos
Section 47A (Customs Act) – Prohibition of certain acts in respect of goods not duly entered
47A. Prohibition of certain acts in respect of goods not duly entered
(1) Subject to the provisions of this Act, no person shall remove, receive, take, deliver or deal with or in any imported or excisable goods or fuel levy goods unless such goods have been duly entered.
(2) ………..
[Subsection (2) deleted by section 38 of Act 45 of 1995]
[Section 47A inserted by section 7 of Act 101 of 1985, amended by section 16 of Act 84 of 1987 and substituted by section 4 of Act 98 of 1993]
Section 47 (Customs Act) – Payment of duty and rate of duty applicable
47. Payment of duty and rate of duty applicable
(1) Subject to the provisions of this Act, duty shall be paid for the benefit of the National Revenue Fund on all imported goods, all excisable goods, all surcharge goods, all environmental levy goods, all fuel levy goods and all Road Accident Fund levy goods in accordance with the provisions of Schedule No. 1 at the time of entry for home consumption of such goods: Provided that the Commissioner may condone any underpayment of such duty where the amount of such underpayment in the case of –
(a) goods imported by post is less than fifty cents;
(b) goods imported in any other manner is less than five rand; or
(c) excisable goods is less than two rand.
[Subsection (1) substituted by section 17 of Act 105 of 1969 and section 10 of Act 112 of 1977, amended by section 9 of Act 98 of 1980, section 15 of Act 84 of 1987, section 22 of Act 59 of 1990, section 37 of Act 45 of 1995 and section 63 of Act 30 of 1998 and substituted by section 138 of Act 45 of 2003 and section 90 of Act 31 of 2005 effective on 1 April 2006]
(2) ……….
[Subsection (2) deleted by section 9 of Act 98 of 1980, inserted by section 53 of Act 53 of 1999 and deleted by section 94 of Act 60 of 2008]
(3)
(a) Any rate of duty other than the general rate specified in respect of any heading or subheading in any column of Part 1 of Schedule No. 1 shall apply to imported goods to which such heading or subheading relates if such goods qualify for the benefit of such rate in accordance with –
(i) any provision of origin contained in any part of the schedule to the General Notes of Schedule No. 1 and any other provision referred to in section 48(1A) applicable to such column, any provision relating to tariff quotas, any applicable provision in the said Part 1 and any Note to such Part or schedule; and
(ii) any rule made in terms of section 49 to give effect to any provision of origin of any agreement contemplated in the said section or in connection with any tariff quotas or any other condition or procedure that may be applicable to any goods specified in the said column;
(b) The expression “any provision of origin” includes provisions relating to “originating products”, “originating status’, “rules of origin” or like expressions, and “goods obtained, produced or manufactured” in any part of the said schedule to the General Notes of Schedule No. 1 and, unless the context otherwise indicates, any provision in this Act in respect of the origin of goods.
(c) Any reference in any agreement contemplated in section 49 or 51 to the “most-favoured-nation-rate of duty” or the “MFN tariff” or the “MFN rate of duty” or like expressions shall, unless otherwise specified in Part 1 of Schedule No. 1, for the purposes of this Act, be deemed to be a reference to the rates of duty specified in respect of any heading or subheading in the column for general rates of duty in the said Part 1 of Schedule No. 1.
[Subsection (3) substituted by section 2 of Act 7 of 1974, amended by section 9 of Act 98 of 1980 and section 4 of Act 69 of 1988 and substituted by section 53 of Act 53 of 1999]
(4) ………..
[Subsection (4) substituted by section 9 of Act 98 of 1980 and deleted by section 4 of Act 69 of 1988]
(5) Any export duty which may become payable in terms of section 48 (4) shall be paid for the benefit of the National Revenue Fund, at the time of entry for export, on such goods as may be specified in Part 6 of Schedule No. 1 in terms of the provisions of the said section.
[Subsection (5) substituted by section 17 of Act 105 of 1969, section 10 of Act 112 of 1977, section 15 of Act 84 of 1987 and section 63 of Act 30 of 1998]
(6) Any duty payable in terms of section 53, any anti-dumping duty payable in terms of section 56, any countervailing duty payable in terms of section 56A and any safeguard duty payable in terms of section 57 shall be paid for the benefit of the National Revenue Fund in accordance with the provisions of the said sections.
[Subsection (6) substituted by section 8 of Act 86 of 1982, section 3 of Act 61 of 1992 and section 63 of Act 30 of 1998]
(7) To the extent that any goods, classifiable under any tariff heading or subheading of Part 1 of Schedule No. 1 that is expressly quoted in any tariff item, environmental levy item, fuel levy item, Road Accident Fund levy item or item of Part 2, 3, 5A, 5B or 6 of the said Schedule or in any item in Schedule No. 2, are specified in any such tariff item, environmental levy item, fuel levy item, Road Accident Fund levy item or item, the item concerned shall be deemed to include only such goods classifiable under such tariff heading or subheading.
[Subsection (7) substituted by section 17 of Act 105 of 1969, section 10 of Act 112 of 1977, section 15 of Act 84 of 1987, section 22 of Act 59 of 1990, section 126 of Act 60 of 2001, section 138 of Act 45 of 2003 and section 90 of Act 31 of 2005 effective on 1 April 2006]
(8)
(a) The interpretation of –
(i) any tariff heading or tariff subheading in Part 1 of Schedule No. 1;
(ii)
(aa) any tariff item or fuel levy item or item specified in Part 2, 3, 5, 6 or 7 of the said Schedule, and
[Item (aa) subtituted by section 16 of Act 14 of 2017 effective on 1 April 2018]
(bb) any item specified in Schedule No. 2, 3, 4, 5 or 6;
(iii) the general rules for the interpretation of Schedule No. 1; and
(iv) every section note and chapter note in Part 1 of Schedule No. 1,
shall be subject to the International Convention on the Harmonized Commodity Description and Coding System done in Brussels on 14 June 1983 and to the Explanatory Notes to the Harmonised System issued by the Customs Co-operation Council, Brussels (now known as the World Customs Organisation) from time to time: Provided that where the application of any part of such Notes or any addendum thereto or any explanation thereof is optional the application of such part, addendum or explanation shall be in the discretion of the Commissioner.
(b) The Commissioner shall obtain and keep in his office two copies of such Explanatory Notes and shall effect thereto any amendment of which he is notified by the said Council from time to time and shall record the date of effecting each such amendment and any such amendment shall, for the purposes of this Act, be effective from the date so recorded.
[Paragraph (b) added by section 3 of Act 10 of 2005 with effect from 12 December 2001]
(c) Whenever in any legal proceedings any question arises as to the contents of such Explanatory Notes or as to the date upon which any amendment thereto was effected, a copy of such Explanatory Notes as amended in terms of this subsection shall be accepted as sufficient evidence of the contents thereof and of the effective date of any amendment thereto.
[Paragraph (c) added by section 3 of Act 10 of 2005 with effect from 12 December 2001]
[Subsection (8) amended by section 11 of Act 95 of 1965, section 7 of Act 105 of 1976 and section 15 of Act 84 of 1987, substituted by section 126 of Act 60 of 2001 and amended by section 104 of Act 74 of 2002]
(9)
(a)
(i) The Commissioner may in writing determine –
(aa) the tariff headings, tariff subheadings or tariff items or other items of any Schedule under which any imported goods, goods manufactured in the Republic or goods exported shall be classified; or
(bb) whether goods so classified under such tariff headings, tariff subheadings, tariff items or other items of Schedule No. 3, 4, 5 or 6 may be used, manufactured, exported or otherwise disposed of or have been used, manufactured, exported or otherwise disposed of as provided in such tariff items or other items specified in any such Schedule.
[Subparagraph (i) substituted by section 6 of Act 68 of 1989 and section 126 of Act 60 of 2001]
(ii) The acceptance by any officer of a bill of entry or the release of any goods as entered shall be deemed not to be any such determination.
(iii) ………
[Subparagraph (iii) inserted by section 126(1)(c) of Act 60 of 2001 and deleted by section 14(a) of Act 33 of 2019]
(iv)
(aa) For the purposes of this subparagraph ‘alcoholic beverages’ means alcoholic beverages as contemplated in Chapter 22 of Part 1 of Schedule No. 1.
(bb) Notwithstanding anything to the contrary contained in this Act, every manufacturer or importer of an alcoholic beverage shall, irrespective of any existing tariff determination at the time this subparagraph comes into operation, apply for a tariff determination of that beverage in terms of this paragraph.
(cc) An application for a tariff determination shall be accompanied by-
(A) detailed information of the brand name, process of manufacture, the ingredients used, the proportion in which they are used, the alcoholic strength and such other particulars as the Commissioner may specify; and
(B) if applicable, a letter from the administering officer referred to in section 3 of the Liquor Products Act, 1989 (Act No. 60 of 1989), confirming that the alcoholic beverage complies with that Act.
(dd) Notwithstanding subsection (3) of section 4, but subject, with the necessary changes, to the proviso to subsection (3) and subsections (3A), (3C) and (3D) of that section, the Commissioner may disclose any information provided in terms of item (cc) to the Director General of the Department of Agriculture, Forestry and Fisheries.
(ee) After the date this subparagraph comes into operation, application for a tariff determination shall be made for an alcoholic beverage-
(A) before release of a clearance for home consumption of the first importation; or
(B) before removal from the excise manufacturing warehouse for any purpose in terms of this Act,
as may be applicable in respect of that alcoholic beverage.
(ff) The Commissioner may, for the purposes of implementation of this subparagraph, by rule-
(A) specify a period after the date this subparagraph comes into operation within which and the order in which an application for a tariff determination in respect of any class or kind of alcoholic beverage manufactured or imported shall be submitted; and
(B) prescribe any other matter as contemplated in subsection (13).
(gg) If, for any alcoholic beverage, the brand name, process of manufacture, any ingredient or the proportion in which it is used, or the alcoholic strength changes, application for a new tariff determination shall be made before release of a clearance for home consumption or before removal from the excise manufacturing warehouse for any purpose in terms of this Act, as may be applicable in respect of that alcoholic beverage.
(ggA) Notwithstanding anything to the contrary contained in this subparagraph or the rules in relation thereto, application for a tariff determination shall not be made in respect of bulk removals between excise manufacturing warehouses of alcoholic beverages classified under any subheading of heading 22.04 or 22.05 of Part 1 of Schedule No. 1.
[Item (ggA) inserted by section 14(b) of Act 33 of 2019]
(hh) This subparagraph may not be read as preventing any officer from performing any function contemplated in section 106.
[Subparagraph (iv) added by section 15 of Act 44 of 2014 effective on 20 January 2015]
(b)
(i) Whenever any determination is made under paragraph (a) or any determination is amended or withdrawn and a new determination is made under paragraph (d), any amount due in terms thereof shall, notwithstanding that such determination is being dealt with in terms of any procedure contemplated in Chapter XA or any proceedings have been instituted in any court in connection therewith, remain payable as long as such determination or amended or new determination remains in force: Provided that the Commissioner may on good cause shown, suspend such payment until the date of any final judgment by the High Court or a judgment by the Supreme Court of Appeal.
[Subparagraph (i) substituted by section 138 of Act 45 of 2003 and section 11 of Act 36 of 2007]
(ii) Such determination, amendment of a determination or new determination shall cease to be in force from the date –
(aa) of the amendment of or the withdrawal and insertion of any Schedule or any amendment of the Explanatory Notes as contemplated in subsection (8)(b) with the result that the said determination, amended determination or new determination no longer conforms to the interpretation of the relevant provisions of such Schedule or Explanatory Notes;
(bb) when it is no longer compatible with a final judgment by the High Court or a judgment by the Supreme Court of Appeal, from the date of such judgment; or
(cc) any amendment of a determination or new determination is made effective under paragraph (d) or as a result of the finalisation of any procedure contemplated in Chapter XA.
[Item (cc) substituted by section 138 of Act 45 of 2003 and section 11 of Act 36 of 2007]
[Paragraph (b) substituted by section 126 of Act 60 of 2001]
(c) Whenever a court amends or orders the Commissioner to amend any determination made under subsection (9)(a) or (d) or any determination is amended or a new determination is made under paragraph (d) or as a result of the finalisation of any procedure contemplated in Chapter XA, the Commissioner shall not be liable to pay interest on any amount refundable which remained payable in terms of the provisions of paragraph (b)(i) for any period during which such determination remained in force.
[Paragraph (c) substituted by section 63 of Act 30 of 1998, section 126 of Act 60 of 2001, section 138 of Act 45 of 2003 and section 11 of Act 36 of 2007]
(d)
(i) The Commissioner shall –
(aa) amend any determination or withdraw it and make a new determination with effect from the date it is no longer in force as provided in paragraph (b)(ii)(aa) or (bb);
(bb) except where a determination is being dealt with in terms of any procedure contemplated in Chapter XA, amend any determination or withdraw it and make a new determination if it was made in error or any condition or obligation on which it was issued is no longer fulfilled or on any other good cause shown including any relevant ground for review contemplated in section 6 of the Promotion of Administrative Justice Act, 2000 (Act No. 3 of 2000).
[Item (bb) substituted by section 138 of Act 45 of 2003]
[Item (bb) substituted by section 11 of Act 36 of 2007]
(ii) Any such amendment or new determination contemplated in paragraph (i)(bb) may be made with effect from –
(aa) subject to the provisions of section 44(11)(c), the date of first entry of the goods in question in circumstances where a false declaration is made for the purposes of this Act;
(bb) the date of first entry, if the determination was made –
(A) by an officer who was biased or reasonably suspected of bias; or
(B) for an ulterior purpose or motive, arbitrarily or capriciously or in bad faith;
(cc) subject to subsection (12), the date of the determination made under paragraph (a) in circumstances where such determination was made in bona fide error of law or of fact; or
(dd) the date of the amendment of the previous determination or the date of the new determination:
Provided that whenever any amendment of a determination or a new determination is effective from a date resulting in the person to whom the determination was issued –
(a) being entitled to a refund of duty, such refund shall be subject to the provisions of section 76B;
(b) retrospectively incurring an increased liability for duty, such liability shall, subject to the provisions of section 44(11)(c), be limited to goods entered for home consumption during a period of two years immediately preceding the date of such amendment or new determination.
[Paragraph (d) substituted section 126 of Act 60 of 2001]
(e) An appeal against any such determination shall lie to the division of the High Court of South Africa having jurisdiction to hear appeals in the area wherein the determination was made, or the goods in question were entered for home consumption.
[Paragraph (e) amended by section 53 of Act 53 of 1999]
(f) Such appeal shall, subject to section 96(1), be prosecuted within a period of one year from the date of the determination.
[Subsection (9) added by section 6 of Act 110 of 1979 and substituted by section 4 of Act 44 of 1996]
(10) Save where –
(a) a determination has been made under subsection (9)(a) or (d); or
(b) subject to section 44(11)(c), any underpayment arises from the circumstances contemplated in the proviso to section 44(11)(a),
[Paragraph (b) substituted by section 68 of Act 32 of 2004]
there shall be no liability for any underpayment in duty on any goods, where such underpayment is due to the acceptance of a bill of entry bearing an incorrect tariff heading, tariff subheading or tariff item or other item of any Schedule, after a period of two years from the date of entry of such goods.
[Subsection (10) added by section 6 of Act 110 of 1979 and substituted by section 126 of Act 60 of 2001]
(11)
(a) Notwithstanding the provisions of subsection (10), any determination made under subsection (9)(a) as a result of or during the course of or following upon an inspection of the books, accounts and other documents of an importer, exporter, manufacturer or user of goods, shall, subject to the provisions of section 44(11)(c), be deemed to have come into operation in respect of the goods in question entered for the purposes of this Act two years prior to the date on which the inspection commenced.
(b) The expression “inspection of any books, accounts and other documents”, or any other reference to an inspection in this Act shall be taken to include any act done by an officer in the exercise of any duty imposed or power conferred by this Act for the purposes of the physical examination of goods and documents upon or after or in the absence of entry, the issue of stop notes or other reports, the making of assessments and any pre- or post-importation audit, investigation, inspection or verification of any such books, accounts and other documents required to be kept under this Act.
[Subsection (11) added by section 6 of Act 52 of 1986 and substituted by section 126 of Act 60 of 2001]
(11A) Any determination made under subsection (9) shall operate-
(a) in respect of the person in whose name it is issued, the goods mentioned therein and in respect of identical goods entered by that person, whether before or after the date when the determination is issued; and
(b) subject to the provisions of sections 44(11)(c) and 76B and subsections (10) and (11).
[Subsection (11A) inserted by section 14(c) of Act 33 of 2019]
(12) [Subsection (12) has been added by section 126 of Act 60 of 2001 and will be put into operation by proclamation]
(13) The Commissioner may make rules in respect of –
(i) all matters which are required or permitted in terms of this section to be prescribed by rule;
(ii) any other matter which the Commissioner may consider reasonably necessary and useful for the purposes of administering the provisions of this section.
[Subsection (13) inserted by section 126 of Act 60 of 2001]
Section 46A (Customs Act) – Non-reciprocal preferential tariff treatment of goods exported from the Republic
46A. Non-reciprocal preferential tariff treatment of goods exported from the Republic
(1) In this section, unless the context otherwise indicates –
Section 46 (Customs Act) – Origin of goods
46. Origin of goods
(1) For the purposes of this Act, except where any agreement contemplated in section 49 or 51 otherwise provides, goods shall not be regarded as having been produced or manufactured in any particular territory unless –
(a) at least twenty-five per cent (or such other percentage as may be determined under subsection (2), (3) or (4)) of the production cost of those goods, determined in accordance with the rules, is represented by materials produced and labour performed in that territory;
(b) the last process in the production or manufacture of those goods has taken place in that territory; and
(c) such other processes as the Commissioner may, at the request of the International Trade Administration Commission, by rule prescribe in respect of any class or kind of goods, have taken place in the production or manufacture of goods of such class or kind in that territory.
[Paragraph (c) substituted by section 137 of Act 45 of 2003]
[Subsection (1) amended by section 2 of Act 61 of 1992, substituted by section 36 of Act 45 of 1995 and amended by section 52 of Act 53 of 1999]
(2) The Commissioner may from time to time, at the request of the International Trade Administration Commission, by rule increase the percentage prescribed in subsection (1), in regard to any class or kind of imported goods, or in regard to any class or kind of such goods from a particular territory, to which that subsection applies;
[Subsection (2) substituted by section 5 of Act 68 of 1989, section 2 of Act 61 of 1992, section 36 of Act 45 of 1995 and section 137 of Act 45 of 2003]
(3) The State President may, by agreement with the government of any territory, increase or reduce for the purposes of section 51 the percentage prescribed in subsection (1) of this section in so far as that territory is concerned, in regard to any class or kind of goods to which that subsection applies.
(4) The Commissioner may –
(a) in respect of any excisable or other goods produced or manufactured in the Republic or any class or kind of such goods or any such goods in respect of which circumstances specified by rule apply, increase or reduce by rule the percentage prescribed in subsection (1);
(b) exclude by rule any goods or class or kind of goods referred to in paragraph (a) from the provisions of subsection (1);
(c) prescribe by rule that any goods or class or kind of goods referred to in paragraph (a) shall not be regarded as having been produced or manufactured in the Republic unless such processes in connection with the production or manufacture as may be specified in such rule have taken place in the Republic.
(d) for the purposes of any tariff preferences allowed by any country in respect of goods exported from the Republic other than tariff preferences provided in terms of agreements contemplated in section 49 or 51, prescribe by rule certificates of origin, the authority to print such certificates or other forms, the documents to be produced upon entry for exportation, particulars to be stated on such entry and any other requirements which may be necessary for the administration of such exports.
[Paragraph (d) added by section 52 of Act 53 of 1999]
(5)
(a) Any person entering any imported goods which are –
(i) liable to any provisional payment as contemplated in section 57A or to anti-dumping duty imposed under section 56 or countervailing duty imposed under section 56A or safeguard measure imposed under section 57; or
(ii) subject to any restriction in terms of any other law when imported from a specified country or specified countries; and
(iii) imported from a country or countries other than the country or countries or supplier in respect of which such payment, duty or restriction is prescribed, shall produce to the Controller at the time of presenting the bill of entry a declaration of origin in respect of such goods.
(b) The Commissioner may by rule prescribe for the purposes of this subsection –
(i) a declaration or other forms; and
(ii) any other matter which the Commissioner may consider reasonably necessary and useful to achieve the efficient and effective administration of this subsection.
[Subsection (5) deleted by section 36 of Act 45 of 1995, added by section 52 of Act 53 of 1999 and substituted by section 9 of Act 36 of 2007]
Section 44A (Customs Act) – Joint and several liability for duty or certain amounts
44A. Joint and several liability for duty or certain amounts
Subject to the provisions of sections 36A(2)(b)(i) and 99(2)(b), whenever in terms of this Act liability for duty or any amount demanded under section 88(2)(a) devolves on two or more persons, each such person shall, unless he proves that his relevant liability has ceased in terms of this Act, be jointly and severally liable for such duty or amount, any one paying, the other or others to be absolved pro tanto.
[Section 44A inserted by section 14 of Act 84 of 1987 and substituted by section 34 of Act 45 of 1995]
Section 44 (Customs Act) – Liability for duty
44. Liability for duty
(1)
(a) Liability for duty on any goods to which section 10 relates shall commence from the time when such goods are in terms of that section deemed to have been imported into the Republic: Provided that, subject to the provisions of subsection (7), any such liability shall cease if it is proved that such goods (excluding, save in so far as the rules otherwise provide, goods which are missing from any individual package and in respect of which any customs duty, surcharge or fuel levy, each taken separately, does not exceed twenty-five rand) were not landed at any place in the Republic.
[Paragraph (a), previously subsection (1) substituted by section 5(a) of Act 57 of 1966 and by section 16(a) of Act 105 of 1969, amended by section 8(a) of Act 112 of 1977, substituted by section 13(a) of Act 84 of 1987 and amended by section 21(1)(a) of Act 59 of 1990, by section 33(a) of Act 45 of 1995 and by section 14(a) of Act 24 of 2020]
(b) Liability for export duty on any goods specified in Part 6 of Schedule No. 1 shall commence-
(i) when the export bill of entry in respect of such goods is submitted before export in terms of section 38(3)(a); or
(ii) in circumstances where no export bill of entry is submitted before export, when the goods are deemed to have been exported in terms of section 38(3)(b).
[Paragraph (b) added by section 14(a) of Act 24 of 2020]
(2) Any excisable goods or fuel levy goods shall, for the purposes of this Act, be deemed to have been manufactured at that stage in the manufacturing process when the said goods have acquired the essential characteristics of and are in the opinion of the Commissioner capable of use as such excisable goods or fuel levy goods, and liability for duty shall commence at the said stage.
[Subsection (2) substituted by section 16 of Act 105 of 1969, section 13 of Act 84 of 1987 and section 21 of Act 59 of 1990]
(3) The master of a ship or pilot of an aircraft or carrier of goods by means of any other vehicle shall be liable for the duty on all goods which are removed from that ship, aircraft or vehicle at a place in the Republic to which they are not consigned, and such liability shall continue until the goods have been duly entered or otherwise accounted for.
[Subsection (3) substituted by section 33 of Act 45 of 1995]
(4) The master, pilot or carrier concerned shall be liable for the duty on all goods deemed in terms of section 10 to have been imported, except goods in respect of which a bill of lading, air consignment note or other document was issued on loading of such goods onto the ship, aircraft or vehicle by means of which they were imported stating that the said goods were accepted for conveyance at the risk of the owner thereof in all respects and not only as regards risk in respect of damage to such goods, provided such goods have not been landed and placed in a transit shed appointed or prescribed under section 6(1).
[Subsection (4) substituted by section 5 of Act 110 of 1979]
(5) The liability of the master or pilot or other carrier for duty in terms of subsection (4) shall cease –
(a) upon lawful delivery of the goods, after due entry thereof has been made, to the importer or his agent; or
(b) if due entry of the goods has not been made-
(i) upon delivery thereof to the State Warehouse or other place indicated for the purposes of this section by the Controller; or
(ii) in the case of air cargo, upon receipt thereof by a degrouping operator;
[Paragraph (b) substituted by section 136 of Act 45 of 2003]
(c) upon delivery of the goods, if containerized, to a container operator; or
[Paragraph (c) added by section 7 of Act 71 of 1975 and substituted by section 8 of Act 112 of 1977]
(d) ……….
[Paragraph (d) added by section 7 of Act 71 of 1975 and deleted by section 136 of Act 45 of 2003]
(e) upon delivery of the goods, if containerized, to a licensed remover of goods in bond for transporting the goods for purposes of examination as contemplated in section 4(8A);
[Paragraph (e) added by section 14(b) of Act 24 of 2020]
(5A) The liability of a container operator for duty in terms of subsection (6)(a) shall cease –
(a) in respect of goods which are containerized, upon lawful delivery thereof, after due entry thereof has been made, to the importer or his agent; or
(b) in respect of goods containerized in –
(i) L.C.L. containers; and
(ii) other containers delivered to a container operator as contemplated in subsection (5)(c) and specified in a list to be compiled by the container operator concerned,
upon delivery thereof to a depot operator; or
[Paragraph (b) substituted by section 3 of Act 89 of 1984]
(c) in respect of any of such goods of which due entry has not been made, upon delivery thereof to the State warehouse or other place indicated for the purposes of this section by the Controller.
[Subsection (5A) inserted by section 7 of Act 71 of 1975]
(5AA) The liability of a licensed remover of goods in bond for duty in terms of subsection (6)(bA) shall cease-
(a) in respect of goods which are containerized, upon lawful delivery thereof, after due entry thereof has been made, to the importer or his or her agent; or
(b) in respect of containers delivered to a licensed remover of goods in bond as contemplated in subsection (5)(e) and specified in a list to be compiled by the licensed remover of goods in bond concerned, upon delivery thereof, to a depot operator.
[Subsection (5AA) inserted by section 14(c) of Act 24 of 2020]
(5B) The liability of a depot operator for duty in terms of subsection (6)(b) shall cease –
(a) in respect of goods containerized in L.C.L. containers and the other containers referred to in subsection (5A)(b)(ii), upon lawful delivery thereof, after due entry thereof has been made, to the importer or his agent; or
[Paragraph (a) substituted by section 3 of Act 89 of 1984]
(b) in respect of any of such goods of which due entry has not been made, upon delivery thereof to the State warehouse or other place indicated for the purposes of this section by the Controller.
[Subsection (5B) inserted by section 7 of Act 71 of 1975]
(5C)
(a) The degrouping operator shall be liable for the duty on all goods received by the-
(i) degrouping operator at the degrouping depot;
(ii) degrouping operator from the transit shed operator (as defined by rule) where the degrouping operator takes delivery from the transit shed operator at the transit shed;
(iii) degrouping operator from another degrouping operator.
(b) The liability for duty of the degrouping operator shall cease-
(i) upon receipt of such goods by any other degrouping operator in accordance with the procedures prescribed by rule in terms of section 64G;
(ii) upon lawful delivery after due entry thereof to the importer or the importer’s agent;
(iii) in respect of any goods of which due entry has not been made upon delivery thereof to the state warehouse or other place indicated for the purposes of this section by the Controller;
(iv) on complying with any condition or procedure prescribed by rule in terms of section 64G.
[Subsection (5C) inserted by section 136 of Act 45 of 2003]
(6) In all cases where the master, pilot or other carrier is not liable for the duty on any imported goods or where the liability of the said master, pilot or other carrier has ceased in respect of such goods in terms of this section, liability for duty thereon shall, subject to the provisions of Chapter VII, rest –
(a) in the case contemplated in subsection (5)(c), on the container operator concerned;
(b) in the case contemplated in subsection (5A)(b), on the depot operator concerned;
[Paragraph (b) amended by section 14(d) of Act 24 of 2020]
(bA) in the case contemplated in subsection (5)(e), on the licensed remover of goods in bond concerned; and
[Paragraph (bA) inserted by section 14(d) of Act 24 of 2020]
(c) in any other case, on the importer or the owner of such goods or any person who assumes such liability for any purpose under the provisions of this Act, subject to the approval of the Commissioner and such conditions as he may determine.
[Paragraph (c) substituted by section 21 of Act 59 of 1990]
[Subsection (6) substituted by section 10 of Act 95 of 1965 and section 7 of Act 71 of 1975]
(7) Notwithstanding anything to the contrary in this section contained, no importer shall be granted a refund of customs duty, excise duty, surcharge or fuel levy paid in respect of any goods missing from any individual imported package, if such customs duty, excise duty, surcharge or fuel levy, each taken separately, does not exceed twenty-five rand.
[Subsection (7) substituted by section 5 of Act 57 of 1966, section 16 of Act 105 of 1969, section 8 of Act 112 of 1977, section 13 of Act 84 of 1987, section 21 of Act 59 of 1990 and section 91 of Act 35 of 2007 effective on 1 April 2012]
(8) The manufacturer, owner, seller or purchaser of any excisable goods or fuel levy goods shall, subject to the provisions of Chapter VII, be liable for the duty on such goods, and his liability shall continue until such goods have been duly entered and the duty due thereon paid.
[Subsection (8) substituted by section 10 of Act 95 of 1965, section 16 of Act 105 of 1969, section 5 of Act 110 of 1979, section 5 of Act 52 of 1986, section 13 of Act 84 of 1987 and section 21 of Act 59 of 1990]
(8A) Notwithstanding anything to the contrary in this Act contained, any person who owns, purchases, removes, receives, takes, delivers or deals with or in any imported goods or excisable goods or fuel levy goods which should have been duly entered, in terms of any agreement in any territory with the government of which such an agreement has been concluded under section 51, any other Member State of SACU, shall be liable for the duty on such goods brought into the Republic from such territory State, and if the question arises whether such goods have been duly entered, it shall be presumed, unless the contrary is proved, that such goods have not been so entered, and such goods shall be subject to the provisions of this Act as if they were goods which have, contrary to the provisions of subsection 47A (1), not been duly entered in the Republic.
[Subsection (8A) inserted by section 5 of Act 52 of 1986 and substituted by section 13 of Act 84 of 1987, section 3 of Act 98 of 93 and section 91 of Act 35 of 2007]
(9) For the purposes of subsection (5) an entry by bill of sight shall be deemed to be due entry.
(10) Any duty for which any person is liable in terms of this section shall be payable upon demand by the Commissioner.
(11)
(a) Notwithstanding anything to the contrary contained in this Act, but subject to the provisions of sections 47(10) and (11), 65(7) and (7A) and 69(6) and (7) and subsection (12) of this section, except where this subsection otherwise provides in respect of any matter to which any of such provisions relate, there shall be no liability for any underpayment of duty on any goods –
(i) after a period of two years from the date of acceptance of a bill of entry; or
(ii) where such underpayment was discovered as a result of, during the course of, or following upon, an inspection and that underpayment occurred on a date earlier than two years prior to the date on which such inspection commenced:
[Subparagraph (ii) substituted by section 12 of Act 9 of 2005]
Provided that such liability shall, subject to paragraph (c), not cease even if an underpayment is discovered after an earlier assessment and payment of an amount in respect of any inspection during the period concerned, where such underpayment is the result of-
(aa) fraud;
(bb) misrepresentation;
(cc) non-disclosure of any material facts; or
(dd) any false declaration for the purposes of the Act.
[Paragraph (a) substituted by section 67 of Act 32 of 2004]
(b) Where any period is prescribed in this Act for books, accounts or other documents in whatever form to be kept available for production to or inspection by an officer, any such period shall, subject to the provisions of paragraph (c), be calculated from a date prior to the date on which production is demanded or the inspection commences.
(c) Except where the Commissioner may otherwise determine in exceptional circumstances, where any underpayment arises from the circumstances contemplated in the proviso to paragraph (c), there shall be no limitation on the period of liability for underpayment of duty or die period for which any books, accounts or any other documents, in whatever form available, are required to be produced to or may be inspected by an officer.
[Paragraph (c) substituted by section 67 of Act 32 of 2004]
[Subsection (11) added by section 51 of Act 53 of 1999]
(11A) Notwithstanding anything to the contrary contained in this Act, there shall be no liability for any underpayment on any goods if the duty which should have been paid was, in accordance with the practice generally prevailing at the time of entry for home consumption, not paid or the full amount of duty which should have been paid at the time of entry for home consumption was, in accordance with such practice, not paid, unless the Commissioner is satisfied that the amount of duty which should have been paid was not paid, or that the full amount of duty was not paid due to fraud or misrepresentation or non-disclosure of material facts or any false declaration for purposes of this Act.
[Subsection (11A) inserted by section 93 of Act 60 of 2008]
(12) Any person who makes a false statement concerning the origin of goods or who makes use of any declaration or document containing any such statement as a result of which such person obtains entry of imported goods at a preferential rate of duty as specified in Part 1 of Schedule No. 1 in accordance with the provisions of any agreement contemplated in section 49 or 51 shall, for a period of three years prior to the date on which such false statement was made or made use of, in addition to any other liability incurred in terms of this Act, be liable for the payment of duties at the general rate specified in Part 1 of Schedule No. 1 in respect of the goods at the time of entry: Provided that the Commissioner may on good cause shown reduce such period.
[Subsection (12) added by section 51 of Act 53 of 1999]
Section 43 (Customs Act) – Disposal of goods on failure to make due entry, goods imported in contravention of any other law and seized or abandoned goods
43. Disposal of goods on failure to make due entry, goods imported or to be exported in contravention of any other law and seized and abandoned goods
(1) If entry of any goods imported or goods to be exported on which an export duty is payable has not been made under the provisions of section 38-
(a) in the case of goods in a container depot within 28 days from the date the goods were landed; or
(b) in the case of any other goods, on expiry of the period stated in, or prescribed in any rule contemplated in, subsection (1) or (3)(b) of the said section,
[Paragraph (b) amended by section 13(c) of Act 24 of 2020]
the master, pilot or other carrier, container operator, depot operator, person in control of a container terminal or transit shed or other person who has control of such goods in terms of any provision of this Act shall furnish a list thereof together with all available documents to the Controller and shall remove the goods to-
(i) the State warehouse; or
(ii) such other place indicated by the Controller; or
(c) the Controller may –
(i) where any such person fails to remove the goods as required in terms of subparagraph (i) or (ii), at the risk and expense of such person, so remove the goods; or
(ii) allow the goods, subject to such conditions as the Controller may impose, to remain under the control of such person.
[Subsection (1) substituted by section 32(a) of Act 45 of 1995, by section 124(a) of Act 60 of 2001 and amended by section 45(a) of Act 30 of 2002 and by section 13(b) of Act 24 of 2020]
(2)
(a) Whenever any goods are so removed to or allowed to remain at any place other than the State warehouse such a place shall, subject to the provisions of this section, be deemed to be a State warehouse for the purposes of this Act.
(b) Any person who has control of any premises where such goods are stored shall –
(i) be responsible for such goods as if the goods were kept in a State warehouse from the date the Controller so indicates or so allows the goods to remain at such place;
(ii) be liable for the duty on such goods as long as the goods remain at such place;
(iii) be entitled to payment of the outstanding amount due in respect of the storage of those goods at the time of sale from the proceeds of the sale of those goods as charges according to the order contemplated in subsection (3).
[Subparagraph (iii) substituted by section 92 of Act 60 of 2008]
(bA)
(i) Where any person who has control of premises as contemplated in paragraph (b) is entitled to payment in terms of that paragraph, that person may not, whether or not he or she receives any amount from the proceeds of sale as contemplated in that paragraph, collect any storage charges from the purchaser of the goods on a sale.
(ii) Where the goods are cleared and delivery granted by the Controller before the time of sale of the goods as contemplated in paragraph (b), the person having control thereof is entitled to collect his or her storage charges in respect of the goods and no State warehouse rent is payable for the time the goods remained under control of that person.
[Paragraph (bA) inserted by section 92 of Act 60 of 2008]
(c)
(i) The Commissioner shall compile a list of all the goods in the State warehouse or deemed to be in the State warehouse as provided in this section reflecting the date of importation or intended export, the distinguishing marks and numbers, a description of the goods, the name and address of the importer or exporter, if known, the name of the carrier and any other relevant person contemplated in subparagraph (ee), the location of the goods and any other information available and shall-
(aa) obtain and keep a copy of the manifest, transport document, outturn report and any other document available relating to the exportation, carriage and importation of the goods;
(bb) update the list weekly;
(cc) display the list on a notice board in the office of the Controller and at the State warehouse;
(dd) place the list on the SARS website specified by rule and keep a printout of such list and every amendment thereof;
(ee) notify by facsimile transmission or other means the importer or exporter, where the importer or exporter and the address of the importer or exporter are known, and any other person known to the Commissioner to be involved or who may reasonably be expected to be involved in the exportation or importation including, where relevant, the container operator, any port authority, a transit shed operator, any other person in control of freight landed from any carrier, the carrier or agent for the carrier, the clearing agent and the exporter or supplier of the goods.
[Subparagraph (i) amended by section 13(d)(i)-(ii) of Act 24 of 2020. Item (ee) amended by section 13(e) of Act 24 of 2020]
(ii) The contents of the list so displayed and included in the website shall be deemed to be sufficient notification to the importer, exporter or any other person who has any right or interest in the goods concerned that unless the goods are duly entered in accordance with the provisions of this Act they will be disposed of in terms of this section
[Subsection (2) amended by section 6 of Act 86 of 1982, by section 32(b) of Act 45 of 1995 and substituted by section 124(a) of Act 60 of 2001. Subparagraph (ii) amended by section 13(f) of Act 24 of 2020]
(2A) The Commissioner may –
(a) by rule amend or substitute any requirement or prescribe any additional requirement relating to any document or procedure contemplated in subsection (2);
(b) notwithstanding anything to the contrary contained in section 4(3) or in any other law, for the purposes of this section, disclose by publication or otherwise any information acquired regarding any person, goods, firm or business to which this section relates.
[Subsection (2A) inserted by section 124 of Act 60 of 2001]
(3) If after the expiration of 60 days from the date of removal to the State warehouse or other place indicated by the Controller or, where no such removal has taken place, from the date of expiry of the period prescribed in section 38(1) or (3)(b), any goods remain unentered the Commissioner may cause them, except if they have been imported in contravention of any law, to be sold, and if so sold the proceeds thereof shall be applied in discharge of any duty, expenses incurred by the Commissioner, charges due to the Commissioner (including any State warehouse rent), a port or railway authority, the Department of Transport, a container operator or a depot operator, or any person other than a container operator or depot operator who had control over premises where the goods were so stored as contemplated in subsection (2), freight and salvage as provided for in section 16 of the Wreck and Salvage Act, 1996 (Act 94 of 1996), in that order, and the surplus if any, shall, upon application be paid to the owner of the said goods: Provided that-
(a) if any goods cannot be sold at a price regarded by the Commissioner as reasonable having regard to the duty, expenses and charges in respect of such goods, the Commissioner may direct that the goods concerned be destroyed or appropriated to the State without payment of any duty;
[Paragraph (a) substituted by section 124 of Act 60 of 2001]
(b) where any goods are sold at a price which is insufficient to cover the duty, such expenses, charges and freight, the Commissioner may apply the proceeds in discharge thereof in the order mentioned
[Paragraph (b) substituted by section 32 of Act 45 of 1995 and section 124 of Act 60 of 2001]
(c) no payment of overplus in respect of goods sold shall be made to the owner of the goods, unless the application for such payment is supported by proof of ownership of the goods and is received by the Commissioner within two years from the date of sale of the goods.
[Subsection (3) amended by section 6 of Act 105 of 1976, by section 7 of Act 112 of 1977, by section 32(c) of Act 45 of 1995, by section 34(1) of Act 34 of 1997, by section 124(c) of Act 60 of 2001, by section 23 of Act 34 of 2004, by section 92(1)(e) of Act 60 of 2008 and by section 13(g) of Act 24 of 2020]
(4) Notwithstanding anything to the contrary in this Act contained –
(a) if any goods referred to in subsection (3) are of a perishable or dangerous nature, or if the Commissioner considers that, unless the goods are sold at once, the proceeds would not be sufficient to cover the duties and charges due or charges which may become due in respect of those goods, he may forthwith direct the sale thereof and apply the proceeds as provided in subsection (3);
(b) if any goods are sold in terms of this section subject to compliance by the purchaser with any condition, and the purchaser fails to comply with such condition within a period of three months from the date of sale of such goods, such sale shall be null and void and the net proceeds of sale may be refunded to the purchaser and the Commissioner may direct that the goods in question be destroyed or appropriated to the State or be dealt with in such manner as he may deem fit.
(5)
(a) Where the Commissioner on reasonable grounds determines that any goods to which this section relates or any goods which are detained as contemplated in section 113(8), have been imported or exported in contravention of any law, the Commissioner may, except in the case of goods detained under section 113A for the purposes of the Counterfeit Goods Act, 1997 (Act No. 37 of 1997), request the South African Police Service or the authority administering such law –
(i) to take delivery of such goods for the purposes of instituting any civil proceedings or criminal prosecution or to take any other action in terms of such law within 60 days or such further time as the Commissioner may specify in such request;
(ii) if it is not intended to act as contemplated in subparagraph (i) to advise the reasons therefor within such period; or
(iii) to authorise the Commissioner, as contemplated in paragraph (e), to deal with such goods under the provisions of this section.
(b) When delivery is taken as contemplated in paragraph (a), such goods shall not be allowed to enter into home consumption in the Republic unless they have been duly entered, and any duty and value-added tax payable thereon have been paid to the Controller under whose control they were at the time of such delivery.
(c)
(i) The Commissioner shall at the time of such request notify any relevant person contemplated in subsection (2)(c)(i)(ee) of such request and that if delivery of the goods is not taken the goods will be disposed of as provided for in this section.
(ii)
(aa) Particulars of such goods shall be included in a separate section of the list contemplated in subsection (2)(c)(i) and cross-referenced to any other unentered goods included in such list.
(bb) The provisions of subsection (2)(c)(i) shall otherwise mutatis mutandis apply to the goods to which this subsection relates.
(cc) Notwithstanding subparagraph (i), the contents of the list so displayed and placed on the website shall be deemed to be sufficient notification to the importer, exporter or any other person who has any right or interest in the goods concerned that the goods will be disposed of in terms of this section
[Item (cc) amended by section 13(h) of Act 24 of 2020]
(d) If the South African Police Service or such authority fails to take such delivery or after taking delivery does not institute civil proceedings or criminal prosecution or take any other action under the relevant law within any reasonable period allowed by the Commissioner or has authorised the Commissioner to deal with such goods under the provisions of this section as contemplated in paragraph (e) and no person has given notice of intention to claim release of the goods within 60 days after inclusion thereof in the list referred to in paragraph (c), such goods shall notwithstanding anything to the contrary in this Act or in the relevant other law contained, be deemed to be condemned and forfeited under the provisions of this Act and the Commissioner may dispose thereof as provided in this section.
(e) Notwithstanding the provisions of any other law, the authority administering such other law or the South African Police, may authorise the Commissioner to deal with any goods imported or exported in contravention of such law in terms of the provisions of this section.
[Subsection (5) added by section 124 of Act 60 of 2001]
(6)
(a) Where any goods are seized and detained under the Counterfeit Goods Act, 1997, as contemplated in section 113A of this Act and the importer is not known or cannot despite reasonable efforts be located and no criminal or civil proceedings are instituted or no instruction is received for the release of the goods as contemplated in section 9 (2) of the Counterfeit Goods Act, 1997, such goods shall, notwithstanding anything to the contrary in this Act or the said Counterfeit Goods Act, 1997, contained, be subject to this section.
[Paragraph (a) substituted by section 45 of Act 30 of 2002 and section 92 of Act 60 of 2008]
(b) Where goods air, seized and detained in the circumstances contemplated in paragraph (a), such goods shall, notwithstanding anything to the contrary contained in the Counterfeit Goods Act, 1997, be removed for detention to the State warehouse.
[Paragraph (b) substituted by section 45 of Act 30 of 2002]
(c) Subsection (5)(c) shall apply mutatis mutandis in respect of goods to which this subsection relates.
[Paragraph (c) substituted by section 45 of Act 30 of 2002]
(d) If no person gives any notice of the intention to claim release of the goods within 60 days after inclusion in the list referred to in paragraph (c), such goods shall be deemed to be condemned and forfeited under the provisions of this Act.
[Subsection (6) added by section 124 of Act 60 of 2001]
(7)
(a) Any goods appropriated to the State as contemplated in subsection (3)(a), any goods condemned and forfeited as contemplated in subsections (5) and (6), any goods condemned and forfeited as contemplated in sections 89 and 90 and any goods referred to in subsection (10)(a), may be disposed of as provided in paragraph (b) by the Commissioner in consultation with the Directors-General of the National Treasury and of Trade and Industry or, where appropriate, with a Director-General of any other department.
(b) Such goods may –
(i)
(aa) except any goods appropriated to the State or goods which have been imported in contravention of any other law, be sold by public auction or by tender for home consumption in the Republic;
(bb) be sold by public auction or by tender for export to a destination outside the common customs area;
(ii) be destroyed;
(iii) be transferred for use to any organ of State on payment of any expenses incurred by the Commissioner in connection with such goods;
(iv) be made available at the premises where they are kept to the Department of Welfare or any other body determined by the Commissioner for the purposes of providing disaster relief or basic human necessities for indigent persons in the Republic or for donation to any country in need of aid for such persons; or
(v) be disposed of for any other purpose or in any other manner which the Commissioner considers to be in the public interest.
(c) If the Commissioner so determines, the importer or exporter, as the case may be, or if the importer or exporter cannot be found or is unable to pay, the South African Police Service or any authority administering the other laws referred to in subsection (5) shall reimburse the Commissioner for expenses incurred in storing and disposing of or otherwise dealing with such goods.
(d) Except for the liability for duty in terms of the proviso to section 87(1), no duty shall be payable on any goods to which this subsection relates on disposal as contemplated in paragraph (b), but any duty paid on such goods shall not be refundable.
[Paragraph (d) substituted by section 14 of Act 44 of 2014 effective on 20 January 2015]
[Subsection (7) added by section 124 of Act 60 of 2001]
(8) The provisions of subsections (5), (6) and (7) shall, subject to the provisions of sections 89 and 90, mutatis mutandis apply to any goods detained or seized under this Act that were imported, exported, manufactured or used, or otherwise dealt with in contravention of the provisions of this Act and any other law: Provided that where the Commissioner is satisfied on reasonable grounds that the owner did not know that the goods were imported in contravention of this Act and such other law and the Commissioner is satisfied that the goods do not constitute a danger to public health or the public and complies with any compulsory specification contemplated in the Standards Act, 1993, the Commissioner may, instead of disposing of the goods as contemplated in subsection (7), deliver the goods to the owner in accordance with the provisions of section 93.
[Subsection (8) added by section 124 of Act 60 of 2001]
(9) The provisions of subsection (7)(b)(iv) shall apply to any goods donated to the Commissioner by the owner of any intellectual property right after an appropriate order of court as contemplated in section 10 of the Counterfeit Goods Act, 1997.
[Subsection (9) added by section 124 of Act 60 of 2001]
(10)
(a) The provisions of subsection (3), (4), (5) or (6), as the case may be, and subsection (7) shall mutatis mutandis apply in respect of any goods abandoned to the Commissioner under any provision of this Act and any goods referred to in section 42 or 107 (1)(b).
(b) The provisions of sections 89, 90 and 96 shall notwithstanding anything to the contrary contained in the laws concerned, mutatis mutandis apply in respect of any claim for the release of goods to which subsection (5) or (6) relates.
[Subsection (10) added by section 124 of Act 60 of 2001]
(11) The Commissioner may make rules –
(a) to delegate or assign, subject to section 3(2), any of the powers that may be exercised or assign any of the duties that shall be performed by the Commissioner under this section to any officer;
(b) regarding all matters which are required or permitted in this section to be prescribed by rule;
(c) to regulate any matter that the Commissioner may consider reasonably necessary and useful for the purposes of administering the provisions of this section.
[Subsection (11) added by section 124 of Act 60 of 2001]
[Section 43 amended by section 13(a) of Act 24 of 2020. Subsection (11) added by section 124(d) of Act 60 of 2001]
Section 42 (Customs Act) – Entry by bill of sight
42. Entry by bill of sight
(1) If any importer makes and subscribes to a declaration that he cannot for want of full information make due entry of any goods, the Controller may accept an entry by bill of sight for those goods by the best description which can be given, and may grant a warrant in respect thereof so that the same may be landed and brought to a place indicated by the Controller at the risk and expense of the importer for the purpose of being seen and examined by him there in the presence of the Controller.
(2)
(a) The importer shall make due entry of those goods within three days of the date on which they were brought to the place of examination which shall be regarded as a special State warehouse for the purpose of securing the duties thereon until the goods are duly entered and removed or delivered in accordance with this Act.
(b) In default of due entry such goods may after three months of the date of receipt thereof into the said place of examination be disposed of in the manner described in section 43.
(3) No goods entered by bill of sight in terms of this section shall be removed without due entry after sight, and the penalties prescribed in this Act in respect of the incorrect or false entry of goods are also applicable in respect of the said due entry after sight.
Section 41 (Customs Act) – Particulars on invoices
41. Particulars on invoices
(1) The exporter of any goods imported into or exported from the Republic or the owner of any excisable goods or fuel levy goods manufactured in any customs and excise warehouse shall render a true, correct and sufficient invoice, certificate of value and certificate of origin of such goods in such form and declaring such particulars of such goods as may be prescribed in the rules and as may be necessary to make a valid entry of such goods and shall furnish such additional information in connection with such invoice, certificate, particulars or goods as the Commissioner may, for the purposes of this Act, require at any time: Provided that different requirements may be prescribed in the rules in respect of invoices and certificates relating to goods of different classes or kinds or goods to which different circumstances specified in the rules apply.
[Subsection (1) substituted by section 15 of Act 105 of 1969, amended by section 12 of Act 84 of 1987 and section 20 of Act 59 of 1990 and substituted by section 31 of Act 45 of 1995]
(2) Every exporter or manufacturer shall allocate to any goods of a class or kind specified in the rules for the purposes of this subsection and exported to or from or manufactured in the Republic a distinctive and permanent identification number, code, description, character or other mark in such manner and in accordance with such method as may be prescribed in the rules and such number, code, description, character or other mark shall be quoted or reproduced in all prescribed invoices relating to such goods and in all such other documents relating to such goods as may be specified in the rules.
[Subsection (2) substituted by section 41 of Act 45 of 1995]
(3) All particulars in any prescribed invoice and certificate in respect of imported goods shall relate to the goods in the condition in which they are imported into the Republic and for the purposes of section 107(2) no change in such condition shall be deemed to have taken place between the time of importation and the time of any examination or analysis decided upon by the Controller or the Commissioner unless the importer is able to satisfy the Commissioner of any such change and the extent thereof: Provided that the Commissioner may refuse to act upon the result of any such examination or analysis if the particulars in such invoice are thereby proved to be incorrect.
[Subsection (3) amended by section 41 of Act 45 of 1995]
(4)
(a) All particulars necessary to make a valid entry and all particulars in respect of the transaction value or of any commission, discount, cost, charge, expense, royalty, freight, duty, tax, drawback, refund, rebate, remission or other information whatever which relates to and has a bearing on such value shall be declared by the exporter in any prescribed invoice in respect of any imported goods and such particulars shall, except where the Commissioner otherwise determines, relate to the final amount of such transaction value or commission, discount, cost, charge, expense, royalty, freight, duty, tax, drawback, refund, rebate or remission and to the final particulars or information regarding such goods.
[Paragraph (a) substituted by section 6 of Act 112 of 1977, section 3 of Act 93 of 1978 and section 5 of Act 86 of 1982]
(b)
(i) Any particulars referred to in paragraph (a) and declared in any prescribed invoice or certificate in respect of any imported goods shall be subject to any amount credited or debited on the transaction by the exporter or to any refund on the transaction made or becoming due by the exporter or any amount paid or becoming due to the exporter (directly or indirectly, in money or in kind or in any other manner) or to any change of any nature whatever in such particulars in respect of such goods after the date of issue of such invoice or certificate.
(ii) Whenever an event referred to in subparagraph (i) occurs-
(aa) the exporter shall effect an amendment to the invoice or certificate by issuing-
(A) an amended invoice or certificate replacing the previous one; or
(B) a credit or debit note, if an amount reflected on the invoice is amended; and
(bb) the importer shall produce such amended invoice or certificate or credit or debit note to the Controller within one month of receipt thereof and report the circumstances to him.
[Paragraph (b) substituted by section 13 of Act 33 of 2019]
(c) If any particulars referred to in paragraph (a) of any imported goods are not declared in the prescribed invoice or certificate in respect thereof or if any change in the particulars declared in any prescribed invoice or certificate relating to any imported goods which occurs after the date of issue of any such invoice or certificate is not forthwith reported to the Controller by the importer of such goods or if the Commissioner has reason to believe that an offence referred to in section 86(f) or (g) has been committed in respect of any imported goods the Commissioner may determine a transaction value, origin, date of purchase, quantity, description or the characteristics of such goods according to the best information available to him, which shall, subject to the provisions of this Act, be deemed to be the transaction value, origin, date of purchase, quantity, description or the characteristics of such goods.
[Paragraph (c) substituted by section 6 of Act 112 of 1977, section 5 of Act 86 of 1982 and section 17 of Act 32 of 2005]
(d) ……….
[Paragraph (d) added by section 6 of Act 112 of 1977 and deleted by section 22 of Act 21 of 2006]
[Section 41 substituted by section 2 of Act No. 85 of 1986]