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Section 40 (Customs Act) – Validity of entries

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40. Validity of entries

(1)     No entry shall be valid unless –

(a)     in the case of imported or exported goods, the description and particulars of the goods and the marks and particulars of the packages declared in that entry correspond with the description and particulars of the goods and the marks and particulars of the packages as reported in terms of section 7 or 12 or in any certificate, permit or other document, by which the importation or exportation of those goods is authorized;

(b)     the goods have been properly described in the entry by the denomination and with the characters, tariff heading and item numbers and circumstances according to which they are charged with duty or are admitted under any provision of this Act or are permitted to be imported or exported;

(c)     the true value of the goods on which duty is leviable or which is required to be declared under the provisions of this Act and the true territory of origin, territory of export and means of carriage have been declared;

(d)     in the case of goods purchased by or sold, consigned or disposed of to any person in or outside the Republic, a correct and sufficient invoice thereof, as prescribed, has been produced to the Controller;

[Paragraph (d) substituted by section 2 of Act 93 of 1978 and by section 35(1)(a) of Act 61 of 2008 effective on 1 June, 2021]

(e)     the correct duty due has been paid: Provided that no bill of entry shall be invalid by reason of any deferment referred to in the proviso to section 39 (1)(b).

[Paragraph (e) amended by section 11 of Act 84 of 1987]

(2)     Goods taken or delivered or removed by virtue of an entry which is not valid out of any ship, aircraft, vehicle, transit shed, container terminal, container depot, customs and excise warehouse or other place where they have been deposited with the sanction of the Controller, shall be deemed to be goods landed or taken without due entry thereof: Provided that if such goods are included in any entry embracing more than one package, and it is shown that the invalidity arose without wilful default or negligence of anyone connected with the goods, and that such invalidity does not exist as to all the packages in that entry then only the packages not validly entered shall be deemed to have been landed or taken without due entry.

[Subsection (2) amended by section 6 of Act 71 of 1975]

(3)    

(a)     Subject to the provisions of sections 76 and 77 and on such conditions as the Commissioner may impose and on payment of such fees as he may prescribe by rule –

(i)      an importer or exporter or a manufacturer of goods shall on discovering that a bill of entry delivered by him or her-

(aa)   does not in every respect comply with section 39; or

(bb)   is invalid in terms of subsection (1) of this section,

adjust that bill of entry-

(A)    by means of a voucher of correction, submitted without delay; or

(C)    in such other manner and in accordance with such timeframe as the Commissioner may prescribe by rule; or

(Numbering as per original Government Gazette)

[Subparagraph (i) substituted by. section 35(1)(b) of Act 61 of 2008, by section 12(a) of Act 24 of 2020 and by section 8 of Act 4 of 2026]

(ii)     if-

(aa)   a bill of entry has been passed in error by reason of duty having been paid on goods intended for storage or manufacture in a customs and excise warehouse under section 20 or for purposes of use under rebate of duty under section 75; or

(bb)   an importer, exporter or manufacturer on good cause shown, requests substitution thereof by another bill of entry in circumstances other than those contemplated in item (aa),

the Commissioner may allow the importer, exporter or manufacturer concerned to adjust that bill of entry by substitution of a fresh bill of entry and cancellation of the original bill of entry, provided such goods, where a rebate of duty is being claimed, qualified at the time the duty was paid in all respects for that rebate

[Subparagraph (ii) substituted by section 3 of Act 89 of 1983 and section 35 of Act 61 of 2008]

Provided that where the purpose for which the goods are entered as specified on a bill of entry is not correct, such bill of entry must be adjusted in terms of subparagraph (ii),

and provided further that acceptance of such voucher or fresh bill of entry shall not indemnify such importer or exporter or manufacturer against any fine or penalty provided for in this Act.

[Paragraph (a) substituted by section 4 of Act 86 of 1982 and amended by section 30 of Act 45 of 1995 and by section 12(b) of Act 24 of 2020]

(aA)  The provisions of paragraph (a)(ii) shall apply mutatis mutandis in respect of a bill of entry in which goods have according to the tariff heading, tariff subheading, item or circumstances according to which such goods are charged with duty, been described in error as goods other than goods intended for –

(i)      storage or manufacture in a customs and excise warehouse under section 20; or

(ii)     purposes or use under rebate of duty under section 75,

in consequence of the fact that –

(aa)   a determination of any such tariff heading, tariff subheading or item is, under section 47(9)(d), amended with retrospective effect as from a date before or on the date on which the goods described in such bill of entry have been entered for home consumption;

(bb)   any such determination is, under the said section 47(9)(d), withdrawn with such retrospective effect, and a new determination is thereunder made with effect from such withdrawal; or

(cc)    any Schedule is amended with such retrospective effect,

and in which such goods, if such amendment or new determination had been in operation on the date on which such goods were so entered, would have been described as goods intended for the said storage or manufacture or the said purposes or use.

[Paragraph (aA) inserted by section 3 of Act 89 of 1983]

(b)     No application for such substitution as is referred to in paragraph (a)(ii) or in that paragraph as read with paragraph (aA) shall be considered by the Commissioner unless it is received by the Controller, supported by the necessary documents and other evidence to prove that such substitution is justified where the application relates to-

(i)     a substitution contemplated in paragraph (a)(ii)(aa), within a period of six months-

(aa)   from the date of entry for home consumption as provided in section 45(2), of the goods to which the application relates; or

(bb)   in the case of any amendment of a determination referred to in item (aa) of paragraph (aA) or of a new determination referred to in item (bb) of the said paragraph (aA), from the date on which such amendment is effected or such new determination is made or, if such amendment or new determination is published by notice in the Gazette, the date on which such amendment or new determination is so published; or (cc) in the case of an amendment referred to in item

(cc)   of the said paragraph (aA), from the date on which such amendment is published by notice in the Gazette; and

(ii)    a substitution contemplated in paragraph (a)(ii)(bb), within a period of one month from the date the goods were entered on the bill of entry for which substitution is required or within such longer period as the Commissioner may prescribe by rule or determine in a specific instance.

[Paragraph (b) added by section 5 of Act 105 of 1976, substituted by section 3 of Act 89 of 1983 and amended by section 11 of Act 84 of 1987 and section 4 of Act 68 of 1989 and substituted by section 35 of Act 61 of 2008 ]

 [Subsection (3) amended by section 9 of Act 95 of 1965]

Section 39D (Customs Act) – Simplified procedures for immediate release of goods

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39D.   Simplified procedures for immediate release of goods

 

(1)     Notwithstanding anything to the contrary contained in any provision of this Act, the Commissioner may-

 

(a)     subject to such conditions as the Commissioner may prescribe generally by rule or may determine in a specific instance;

(b)     in respect of a class or kind of goods specified in such rule; and

(c)     for which immediate clearance and release are requested,

authorise the clearance and release of such goods on the basis of-

(i)     the information affixed to documents and parcels contained in a consignment of postal goods not imported through the South African Post Office Limited if the Commissioner records such information, or is satisfied that such information is being recorded for purposes of record and audit;

(ii)    a transport document containing the minimum information as specified by the Commissioner and presented electronically by the responsible carrier or cargo reporter referred to in the rules contemplated in section 8, within such a period prior to the arrival or departure of the ship, aircraft or vehicle carrying such goods as may be prescribed by rule; or

(iii)

(aa)   an incomplete bill of entry contemplated in section 39B containing the information required in terms of that section; or

(bb)   other information or documents as may be prescribed by the Commissioner by rule,

and, if true and correct, such information or documents shall, subject to payment of any duty due on such goods in such a manner and within such a period as may be specified by rule, be deemed to be a due entry of the goods for the purposes of this Act from the date of delivery of such documents where the Commissioner authorises clearance and release of those goods.

[Commencement date of subsection (1) to be proclaimed]

 

(2)

 

(a)     The provisions of subsection (1) do not apply to-

(i)     goods of which the importation or exportation is prohibited or restricted in terms of any law;

(ii)    goods of a customs value exceeding a limit specified by rule;

(iii)   dutiable goods liable to duty in excess of a limit specified by rule;

(iv)    any class or kind of goods that the Commissioner consider-

(aa)    to be a high risk to revenue; or

(bb)   not suitable for clearance and release as contemplated in subsection (1).

(b)     An importer or exporter of goods contemplated in paragraph (a), must make due entry of such goods as required in terms of sections 38 and 39.

[Commencement date of subsection (2) to be proclaimed]

 

(3)

(a)     Notwithstanding anything to the contrary contained in this Act, an importer who is unable to make due entry of goods imported may apply to the Commissioner for the immediate release of such goods as contemplated in paragraph (b), if the-

(i)     importer provides sufficient reasons why immediate release of the goods is required;

(ii)    importer applies for such immediate release within the periods contemplated in section 38(1)(a);

(iii)   Commissioner is satisfied that the importer will subsequently make due entry of the goods as required by section 39;

(iv)    importer satisfies the Commissioner that the importation of the goods concerned is not prohibited or restricted in terms of any other law, or if so restricted, provides the Commissioner with the required documentation authorising the importation thereof;

(v)     importer or agent lodges such security as the Commissioner may require in respect of any duties due on such goods pending the delivery of the bill of entry contemplated in subparagraph (iii) and payment of such duties; and

(vi)    application for immediate clearance is accompanied by such essential documentation as may be prescribed by rule or determined by the Commissioner in a specific instance; or

(vii)   importer complies with such other requirements as may be prescribed by rule.

(b)     Application for immediate release in the circumstances contemplated in paragraph (a), shall be  made on a bill of entry, in the prescribed form endorsed in a manner prescribed by rule to-

(i)     indicate that its purpose is solely to apply to the Commissioner for immediate release of the goods described therein; and

(ii)    furnish an undertaking to comply with the provisions of this section and the rules made thereunder.

(c)     A bill of entry endorsed in the manner contemplated in paragraph (b) shall be deemed not to be due entry.

(d)     An importer who has been granted immediate release of goods in terms of the provisions in this subsection must make due entry of such goods within the period contemplated in section 38(1)(a) and such bill of entry shall be deemed to be effective from the date that release is granted.

(e)     The Commissioner may prescribe by rule the manner of release and conditions in terms of which release of such goods may be authorised.

(f)     Where the importer applies to the Commissioner for an extension before expiry of the period contemplated in section 38(1)(a), the Commissioner may extend that period by not more than seven days where the Commissioner is satisfied that reasonable grounds exist on which the importer is not able to obtain the necessary information or documents to make due entry of the goods.

 

(4)

 

(a)     The Commissioner may refuse any application for immediate release of goods in a manner contemplated in subsection (3) where the importer has failed to comply with any condition prescribed therein or the rules or any condition imposed by the Commissioner.

(b)     Where the Commissioner has refused such an application, the importer concerned shall, within five days of such refusal-

(i)      make due entry of the goods as contemplated in section 39; or

(ii)     otherwise deal with the goods as the Commissioner may direct,

failing which the goods shall be regarded as uncleared.

[Section 39D inserted by section 34 of Act 61 of 2008]

Section 39C (Customs Act) – Simplified clearance and release procedures for authorised persons

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39C.    Simplified clearance and release procedures for authorised persons

 

(1)     Notwithstanding anything to the contrary contained in this Act, the Commissioner may, in accordance with this section, allow an importer or exporter accredited in terms of section 64E, or a category of authorised persons specified by rule, to-

 

(a)     obtain release of goods imported or for export on delivery of an incomplete bill of entry as the Commissioner may prescribe generally by rule or determine in a specific instance;

(b)     periodically deliver a supplementary bill of entry in respect of a specific preceding incomplete bill of entry as may be specified in such rule.

 

(2)     Unless the context otherwise indicates, the provisions of section 39B(1), (2), (3), (4), (5), (7), (9), (10), (11), (12) and (13) apply mutatis mutandis to this section.

 

(3)     An authorised importer or exporter shall, within a period of seven days from the last day of the preceding month, deliver a supplementary bill of entry in respect of each incomplete bill of entry delivered during that month and pay any duties due on such goods in accordance with the requirements of section 39(1) and (2).

[Section 39C inserted by section 34 of Act 61 of 2008 – commencement date of section 39C o be proclaimed]

Section 39A (Customs Act) – Sale in transit

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39A.   Sale in transit

Notwithstanding anything to the contrary in this Act contained, the importer of any goods purchased from any South African consignee after shipment of those goods but before the date of entry thereof, shall produce to the Controller the invoice relating to such purchase, and the price actually paid or payable for those goods by virtue of such purchase shall, for the purposes of section 65 (1), be the transaction value of those goods.

[Section 39A inserted by section 5 of Act 101 of 1985]

Section 39 (Customs Act) – Importer and exporter to produce documents and pay duties

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39. Importer and exporter to produce documents and pay duties

 

(1)

 

(a)     The person entering any imported goods for any purpose in terms of the provisions of this Act shall deliver, during the hours of any day prescribed by rule, to the Controller a bill of entry in the prescribed form, setting forth the full particulars as indicated on the form and as required by the Controller, and according to the purpose (to be specified on such bill of entry) for which the goods are being entered, and shall make and subscribe to a declaration in the prescribed form, as to the correctness of the particulars and purpose shown on such bill of entry.

[Paragraph (a) substituted by section 4 of Act 110 of 1979, section 19 of Act 59 of 1990 and section 29 of Act 45 of 1995]

(b)     At the same time the said person shall deliver such duplicates of the bill of entry as may be prescribed or as may be required by the Controller and shall pay all duties due on the goods: Provided that the Commissioner may, on such conditions, including conditions relating to security, as may be determined by him, allow the deferment of payment of duties due in respect of such relevant bills of entry and for such periods as he may specify.

[Paragraph (b) amended by section 10 of Act 84 of 1987]

(c)     The said person shall further produce the transport document or such other document in lieu thereof as may be approved by the Commissioner, invoices as prescribed, shipper’s statement of expenses incurred by him, copy of the confirmation of sale or other contract of purchase and sale, importer’s written clearing instructions, unless exempted by rule, and such other documents relating to such goods as the Controller may require in each case and answer all such questions relating to such goods as may be put to him by the Controller, and furnish in such manner as the Commissioner may determine such information regarding the tariff classification of such goods as the Commissioner may require.

[Paragraph (c) substituted by section 1 of Act 85 of 1968, section 1 of Act 93 of 1978, section 4 of Act 110 of 1979 and section 29 of Act 45 of 1995]

(cA)  The Commissioner may, subject to such conditions as he may determine, allow the said person to produce in lieu of any document required to be produced in terms of paragraph (c), a document purporting to be a copy of any such document and obtained by means of microfilming or any other process, and which shall, subject to compliance with such conditions, for all purposes have all the effects of the original document concerned.

[Paragraph (cA) inserted by section 8 of Act 98 of 1980]

(d)     The said person shall also, in respect of any such class or kind of goods as may be specified by the Commissioner by rule or any goods to which circumstances so specified apply, produce to the Controller for retention by him, such a sample as may be so specified and a true copy of any invoice or other document relating to such goods or of any blueprint, illustration, drawing, plan or illustrated and descriptive literature so specified in respect of such goods and relating to such goods.

[Paragraph (d) substituted by section 1 of Act 85 of 1968]

 

(2)    

 

(a)     If any goods intended for export are liable to any export duty under this Act, the amount thereof shall be stated in the bill of entry relating to such goods and shall be payable upon presentation of such entry to the Controller.

(b)     No such bill of entry shall be valid, nor shall any person export such goods, until the duty has been paid to the Controller.

 

(2A)

 

(a)     Any person who removes goods from a customs and excise warehouse by means of the issuing of a certificate, invoice or other document referred to in section 38(4) shall present to the Controller a validating bill of entry in the prescribed form at the time and in the manner specified by rule in respect of any such certificate, invoice or other document, and shall pay at the prescribed time to the Controller the duty due on the goods to which such certificate, invoice or other document relates.

[Paragraph (a) substituted by section 29 of Act 45 of 1995]

(b)     The said person shall present to the Controller such validating bill of entry setting forth the full particulars indicated thereon, and the declaration shall be duly signed by the prescribed person and there shall be as many duplicates and such supporting documents as may be prescribed or as may be required by the Controller.

[Subsection (2A) inserted by section 14 of Act 105 of 1969]

 

(2B)  The Commissioner may specify the documents to be produced by the exporter upon entry for exportation in respect of any goods exported or any class or kind of goods exported or any goods exported in circumstances or to a destination specified by him.

[Subsection (2B) inserted by section 3 of Act 69 of 1988]

 

(3)     The Commissioner may by rule specify the manner in which bills of entry for goods of any such class or kind as may be specified in such rule, or goods imported or exported in such manner or such circumstances as may be so specified, shall be delivered.

[Subsection (3) substituted by section 1 of Act 85 of 1968]

Section 38A (Customs Act) – Special provisions in respect of storage and clearance and release of stores or spares and equipment supplied to foreign-going ships and aircraft

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38A. Special provisions in respect of storage and clearance and release of stores or spares and equipment supplied to foreign-going ships and aircraft

(1)

(a)     This section applies to stores or spares and equipment –

(i)      stored in a licensed special customs and excise storage warehouse contemplated in section 21(1) and supplied by the licensee; or

(ii)     if goods in free circulation, supplied by any person, including a person who is the licensee of such warehouse (referred to in this section as the ‘exporter’), to foreign-going ships or aircraft.

(b)     Notwithstanding anything to the contrary contained in this Act, stores or spares and equipment free of duty may be stored in such a warehouse as may be prescribed by rule.

(c)     Unless otherwise specified by rule, stores or spares and equipment in such a warehouse may only be removed and delivered by the licensee.

(d)     Except as otherwise provided in this section or any rules made thereunder, any provision relating to a special customs and excise storage warehouse contemplated in section 21(1) and of sections 18A, 38, 59A, 60, 64E and 101 shall, as may be applicable, apply mutatis mutandis to the storage in, and the removal of goods from, such warehouse.

(e)

(i)      In this section and any provision of any Schedule or rule relating to stores or stores or spares and equipment for foreign-going ships or aircraft, ‘foreign-going ship’, ‘foreign-going aircraft’, ‘goods in free circulation’, ‘spares and equipment’, ‘stores’ and any other expression required to be defined shall, unless the context otherwise indicates, have the meaning assigned thereto in the rules for this section.

(ii)     In this section, unless the context otherwise indicates, ‘goods’ means the ‘stores or spares and equipment’ contemplated in this section.

(2)

(a)     Notwithstanding anything to the contrary contained in this Act, the Commissioner may by rule permit the licensee of such a warehouse or an exporter to supply goods to foreign-going ships or aircraft on the issuing by that licensee or exporter of a dispatch and delivery note or such other document as the Commissioner may prescribe or approve by rule, if the licensee or exporter-

(i)           . . . . . . ;

[Subparagraph (i) deleted by section 13 of Act 21 of 2021 effective on 19 January, 2022]

(ii)     for the purpose of electronic communication with the Commissioner, is a registered user in accordance with the provisions of section 101A and the rules made thereunder;

(iii)    complies with such conditions as the Commissioner may prescribe generally by rule or require in a specific instance; and

(iv)    keeps such books, accounts or other documents or data created by a computer of goods received, including goods returned, and removals as the Commissioner may prescribe generally by rule or require in a specific instance.

(b)     Any document issued by the licensee or exporter as contemplated in paragraph (a) shall, for the purpose of section 20(4) and subject to paragraph (c), be deemed to be due entry for export from the time of removal of such goods from the special customs and excise storage warehouse or the place from where the goods in free circulation are exported, as the case may be.

(c)

(i)      Any licensee who removes such goods from such a warehouse, or an exporter who exports such goods, by means of the issuing of a dispatch and delivery note or other document referred to in paragraph (a) shall deliver to the Controller a validating bill of entry export declaring those goods at the time, in the manner and containing such particulars as may be specified by rule in respect of such dispatch and delivery note or other document.

(ii)     Where any goods for which such a dispatch and delivery note or other document is issued is lost, destroyed, stolen or damaged after removal the licensee or exporter must at the same time pay the duty due on the goods.

(3)     The Commissioner may –

(a)     permit the return of stores or spares and equipment supplied by the licensee or exporter as contemplated in this section to the licensed premises or other place, as the case may be;

(b)     require the submission of dispatch and delivery notes or other documents electronically by such a person or class of persons in respect of such goods, in such circumstances and on such conditions and subject to compliance with such procedures as may be prescribed by rule.

(4)     The Commissioner may by rule prescribe for the purposes of this section or section 21(1)-

(a)     definitions as contemplated in subsection (1);

(b)     goods to which this section relates and any requirement to control the storage, removal and return of such goods;

(c)

(i)      the form of and the particulars to be slated on the dispatch and delivery note, any invoice or other document;

(ii)     the documents that must accompany the movement in each case of any stores, spares and equipment when removed for delivery by the licensee or exporter;

(d)     books, accounts and other documents and data to be kept;

(e)     all matters required or permitted by this section to be prescribed by rule;

(f)     any other matter which the Commissioner may consider reasonably necessary and useful for the effective administration of the provisions contained in this section.

[Section 38A inserted by section 28 of Act 18 of 2009]

Section 38 (Customs Act) – Entry of goods and time of entry

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38. Entry of goods and time of entry

(1)    

(a)     Every importer of goods shall within seven days of the date on which such goods are, in terms of section ten deemed to have been imported except in respect of goods in a container depot as provided for in section 43(1)(a) or within such time as the Commissioner may prescribe by rule in respect of any type of cargo, means of carriage or any person having control thereof after landing, make due entry of those goods as contemplated in section 39: Provided that, subject to the permission of the Controller-

(i)      containers temporarily imported;

(ii)     human remains;

(iii)    goods which in the opinion of the Commissioner are of no commercial value;

(iv)    goods imported under an international carnet; and

(v)     goods of a value for duty purposes not exceeding R500, and on which no duty is payable in terms of Schedule No. 1,

[Paragraph (a) amended by section 5 of Act 71 of 1975, by section 123(a) of Act 60 of 2001 and by section 9 of Act 16 of 2022]

need not be so entered.

[Paragraph (a) amended by section 5 of Act 71 of 1975 and section 123 of Act 60 of 2001]

(aA)  The Commissioner may, in respect of dutiable goods imported by air of a value for duty purposes not exceeding R500 and for which immediate clearance is requested, allow a licensee of any premises licensed under the provisions of this Act to remove such goods for home consumption and to pay the duties due at such time on compliance with such conditions as the Commissioner may specify by rule and impose in each case.

[Paragraph (aA) inserted by section 123 of Act 60 of 2001]

(b)    

(i)      Any importer may, at any place appointed under the provisions of this Act for the entry of goods, make such entry of goods which have been loaded on a ship or delivered to the carrier which conveys the goods by vehicle to the Republic for discharge at that place, notwithstanding the fact that such ship or vehicle has not yet arrived at that place.

(ii)     If any goods referred to in subparagraph (i) have not been so loaded at the time of entry as provided in section 45(2), the importer shall be guilty of an offence and those goods shall be deemed not to have been entered.

[Paragraph (b) substituted by section 18 of Act 59 of 1990]

(2)     ……….

[Subsection (2) substituted by section 18 of Act 59 of 1990 and deleted by section 123 of Act 60 of 2001]

(3)    

(a)     Every exporter of any goods shall, before such goods are exported from the Republic, deliver, during the hours of any day prescribed by rule, to the Controller a bill of entry in the prescribed form, but the Commissioner may –

(i)      if no export duty is payable on and no obligation or condition is to be fulfilled or complied with under any law in respect of such goods; or

(ii)     in the case of goods to be exported overland by way of a vehicle (excluding an aircraft and a train) which are loaded for export at a place other than a place appointed under section 6 where goods may be entered for customs and excise purposes,

allow such a bill of entry to be delivered at such time as he deems reasonable.

[Paragraph (a) amended by section 18 of Act 59 of 1990 and section 28 of Act 45 of 1995]

(b)     For the purposes of paragraph (a), in relation to the delivery of a bill of entry, the goods referred to therein shall be deemed to have been exported from the Republic –

(i)      in the case of goods to be exported in a ship, at the time when such goods are delivered to the port authority, a depot operator, the master of the ship concerned or a container operator, as the case may be;

[Subparagraph (i) substituted by section 28 of Act 45 of 1995]

(ii)     in the case of goods to be exported in an aircraft, at the time when such goods are delivered to the pilot of the aircraft concerned or are brought within the control area of the airport authority concerned, as the case may be;

(iii)    in the case of goods to be exported in a train, at the time when such goods are delivered to the railway authority;

[Subparagraph (iii) substituted by section 28 of Act 45 of 1995]

(iv)    in the case of goods to be exported overland in a vehicle (excluding an aircraft and a train), subject to the provisions of paragraph (a), at the time when such goods are loaded on the vehicle concerned.

[Subsection (3) substituted by section 2 of Act 89 of 1983]

(4)    

(a)     The Commissioner may by rule permit any excisable goods or fuel levy goods and any class or kind of imported goods, which he may specify by rule, to be removed from a customs and excise warehouse on the issuing by the owner of such goods of a prescribed certificate or an invoice or other document prescribed or approved by the Commissioner, and the payment of duty on such goods at a time and in a manner specified by rule, and such certificate, invoice or other document, shall for the purposes of section 20(4), and subject to the provisions of section 39(2A), be deemed to be a due entry from the time of removal of those goods from the customs and excise warehouse.

[Paragraph (a) substituted by section 9 of Act 84 of 1987, section 18 of Act 59 of 1990 and section 28 of Act 45 of 1995]

(b)     No such goods may be removed from a customs and excise warehouse or appropriated for use by the owner prior to or without the issuing of such certificate, invoice or other document.

[Subsection (4) substituted by section 13 of Act 105 of 1969]

(5)

(a)     Notwithstanding anything to the contrary contained in this Act, the Commissioner may by rule permit the removal of any dutiable imported goods from a licensed customs and excise storage warehouse on the issuing by the licensee of such warehouse of a certificate, an invoice or such other document as the Commissioner may prescribe or approve by rule, if-

(i)      both the licensee of the customs and excise storage warehouse and the importer of the goods are accredited in terms of section 64E;

(ii)     the licensee of the storage warehouse and the importer of the goods both comply with such conditions as the Commissioner may prescribe generally by rule or determine in a specific instance;

(iii)    the licensee of the warehouse keeps such accounts or records of such receipts and removals as the Commissioner may require;

(iv)    the goods are removed from the warehouse for home consumption or such other purpose as the Commissioner may allow; and

(v)     the duty on such goods is paid at the time and in a manner specified by rule.

(b)     Any document referred to in paragraph (a) and issued by a licensee contemplated in that paragraph shall, for the purposes of section 20(4), and subject to the provisions of section 39(2A), be deemed to be a due entry from the time of removal of those goods from the customs and excise storage warehouse.

[Subsection (5) inserted by section 38 of Act 60 of 2008 – commencement date of subsection (5) to be proclaimed]

(6)

(a)     Notwithstanding anything to the contrary contained in this Act, if liquid bulk goods, as may be prescribed by rule, are stored in a special customs and excise storage warehouse licensed as contemplated in section 21(3), the licensee of that warehouse may, subject to compliance with such conditions and procedures as the Commissioner may prescribe by rule, deduct from the quantity received in the warehouse, the actual losses arising from the storage in or removal of goods from that warehouse.

(b)     Notwithstanding paragraph (a), the Minister may determine a maximum percentage loss in respect of any class or kind of such goods by notice in the Gazette.

[Subsection (6) inserted by section 38 of Act 60 of 2008 – commencement date of subsection (6) to be proclaimed]

Section 37B (Customs Act) – Provisions relating to the manufacture, storage, disposal and use of biofuel, biodiesel or bioethanol

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37B.  Provisions relating to the manufacture, storage, disposal and use of biofuel, biodiesel or bioethanol

(1)     For the purposes of this Act, unless the context otherwise indicates –