77C. Submission of appeal
(1) Any person who submits an appeal provided for in this Part must submit such appeal in accordance with the requirements prescribed by rule.
[Subsection (1) substituted by section 21 of Act 32 of 2005 and section 15 of Act 36 of 2007]
(2) The appeal may be brought by the person concerned or a duly authorized representative.
[Section 77C effective on 4 June 2007]
75. Specific rebates, drawbacks and refunds of duty
(1) Subject to the provisions of this Act and to any conditions which the Commissioner may impose –
(a) any imported goods described in Schedule No. 3 shall be admitted under rebate of any customs duties or excise duty applicable in respect of such goods at the time of entry for home consumption thereof, to the extent and for the purpose or use stated in the item of Schedule No. 3 in which they are specified;
[Paragraph (a) substituted by section 95 of Act 35 of 2007 effective on 1 April 2012]
(b) any imported goods described in Schedule No. 4 shall be admitted under rebate of any customs duties, excise duty, fuel levy or Road Accident Fund levy applicable in respect of such goods at the time of entry for home consumption thereof, or if duly entered for export and exported in accordance with such entry, to the extent stated in, and subject to compliance with the provisions of the item of Schedule No. 4 in which such goods are specified;
[Paragraph (b) substituted by section 13 of Act 68 of 1989, section 61 of Act 30 of 2000, section 130 of Act 60 of 2001, section 92 of Act 31 of 2005 and section 95 of Act 35 of 2007 effective on 1 April 2012]
(c) a drawback or a refund of the customs duty, excise duty, surcharge, fuel levy and Road Accident Fund levy actually paid on entry for home consumption on any imported goods described in Schedule No. 5 shall be paid to the person who paid such duties or any person indicated in the notes to the said Schedule, subject to compliance with the provisions of the item of the said Schedule in which those goods are specified; and
[Paragraph (c) substituted by section 27 of Act 112 of 1977, section 23 of Act 84 of 1987, section 13 of Act 61 of 1992, section 50 of Act 19 of 2001,section 92 of Act 31 of 2005 and section 95 of Act 35 of 2007 effective on 1 April 2012]
(d) in respect of any excisable goods or fuel levy goods manufactured in the Republic described in Schedule No. 6, a rebate of the excise duty specified in Part 2 of Schedule No. 1 or of the fuel levy and of the Road Accident Fund levy specified respectively in Part 5A and Part 5B of Schedule No. 1 in respect of such goods at the time of entry for home consumption thereof, or if duly entered for export and exported in accordance with such entry, or a refund of the excise duty, fuel levy or Road Accident Fund levy actually paid at the time of entry for home consumption shall be granted to the extent and in the circumstances stated in the item of Schedule No. 6 in which such goods are specified, subject to compliance with the provisions of the said item and any refund under this paragraph may be paid to the person who paid the duty or any person indicated in the notes to the said Schedule No. 6:
Provided that any rebate, drawback or refund of Road Accident Fund levy as contemplated in paragraph (b), (c) or (d), shall only be granted as expressly provided in Schedule No. 4, 5 or 6 in respect of any item of such Schedule.
[Paragraph (d) substituted by section 23(b) of Act 84 of 1987, by section 50(1)(a) of Act 19 of 2001, by section 130(1)(b) of Act 60 of 2001, by section 92(1)(c) of Act 31 of 2005, by section 95(1)(a) of Act 35 of 2007 and by section 16(1)(a) of Act 21 of 2021 effective on 19 January 2022]
(e) ……….
[Paragraph (e) added by section 24 of Act 105 of 1969 and deleted by section 29 of Act 59 of 1990]
(f) ……….
[Paragraph (f) added by section 23 of Act 84 of 1987, amended by section 8 of Act 69 of 1988, section 29 of Act 59 of 1990, section 13 of Act 61 of 1992 and section 53 of Act 45 of 1995 and deleted by section 50 of Act 19 of 2001]
(g) ……….
[Paragraph (g) added by section 23 of Act 84 of 1987, amended by section 8 of Act 69 of 1988 and deleted by section 53 of Act 45 of 1995]
(1A) Notwithstanding anything to the contrary contained in this Act or any other law –
(a)
(i) a refund of the fuel levy leviable on distillate fuel in terms of Part 5A of Schedule No. 1; and
(ii) a refund of the Road Accident Fund levy leviable on distillate fuel in terms of Part 5B of Schedule No. 1; or
(iii) only a refund of such Road Accident Fund levy,
shall be granted in accordance with the provisions of this section and of item 670.04 of Schedule No. 6 to the extent stated in that item;
[Paragraph (a) substituted by section 92 of Act 31 of 2005 and amended by section 70 of Act 20 of 2006 and section 95 of Act 35 of 2007]
(b) such refunds shall be granted to any person who –
(i) has purchased and used such fuel in accordance with the provisions of this section and the said item of Schedule No. 6; and
[Subparagraph (i) substituted by section 95 of Act 35 of 2007]
(ii) is registered, in addition to any other registration required under this Act, for value-added tax purposes under the provisions of the Value-Added Tax Act, 1991 (Act No. 89 of 1991), and for diesel refund purposes on compliance with the requirements determined by the Commissioner for the purposes of this Act and the Value-Added Tax Act;
(c) the Commissioner may withdraw money from the National Revenue Fund for refunding the amount of such Road Accident Fund levy as if it were a fuel levy leviable and paid under this Act and refundable in terms of the said item of Schedule No. 6;
[Paragraph (c) substituted by section 95 of Act 35 of 2007]
(d) the Commissioner may –
(i) pay any such refund upon receipt of a duly completed return from any person who has purchased distillate fuel for use as contemplated in the said item of Schedule No. 6;
[Subparagraph (i) substituted by section 95 of Act 35 of 2007]
(ii) pay any such refund by means of the system in operation for refunding value-added tax; and
(iii) for the purposes of payment, set off any amount refundable to any person in terms of the provisions of this section and the said items against any amount of value-added tax payable by such person;
(e) any such payment or set-off by the Commissioner shall be deemed to be a provisional refund for the purpose of this section and the said item of Schedule No. 6 subject to the production of proof by the user referred to in subsection (1C)(b) at such time and in such form as the Commissioner may determine that the distillate fuel has been –
(i) purchased as claimed on the application for a diesel refund; and
(ii) used in accordance with the provisions of this section and the said item of Schedule No. 6;
[Paragraph (e) substituted by section 95 of Act 35 of 2007]
(f) the provisions of the Value-Added Tax Act, 1991 (Act No. 89 of 1991), shall mutatis mutandis apply in respect of the payment of interest on any amount of fuel levy or Road Accident Fund levy which is being recovered as it is in excess of the amount due or is not duly refundable.
[Subsection (1A) inserted by section 8 of Act 69 of 1988, amended by section 53 of Act 45 of 1995 and substituted by section 50 of Act 19 of 2001]
(1B)
(a) The Commissioner shall, at the end of each calendar month, furnish an audited statement, as may be agreed upon between the Commissioner and the Chief Executive Officer of the Road Accident Fund referred to in section 12 of the Road Accident Fund Act, 1996 (Act No. 56 of 1996), to the said Chief Executive Officer, reflecting the quantity of diesel in litres and the amount of the Road Accident Fund levy refunded thereon during such month.
(b) The Chief Executive Officer of the Road Accident Fund shall repay to the Commissioner the amount of the Road Accident Fund levy refunded by the Commissioner not later than the last working day of each calendar month immediately succeeding the calendar month covered by the statement furnished by the Commissioner.
(c) Any amount so repaid by the Road Accident Fund shall be paid into the National Revenue Fund as if it were a recovery of fuel levy refunded under this section.
(d) For the purposes of this Act, any refund of Road Accident Fund levy by the Commissioner to any applicant shall be deemed to be a refund of duty and any amount paid which was not duly payable or in excess of the amount due to the applicant shall be recoverable as provided in section 76A and shall, when recovered, be repaid to the Road Accident Fund by the Commissioner each calendar month.
(e) The Commissioner may enter into a written agreement with the Chief Executive Officer of the Road Accident Fund to regulate any incidental matter which it may be necessary or expedient to regulate in order to achieve or promote the objects of this subsection.
[Subsection (1B) added by section 50 of Act 19 of 2001]
(1C)
(a) Notwithstanding the provision of subsection (1A), the Commissioner may investigate any application for a refund of such levies on distillate fuel to establish whether the fuel has been –
(i) duly entered or is deemed to have been duly entered in terms of this Act;
(ii) purchased in the quantities stated in such return;
(iii) delivered to the premises of the user and is being stored and used or has been used in accordance with the purpose declared on the application for registration and the said item of Schedule No. 6.
[Subparagraph (iii) substituted by section 95 of Act 35 of 2007]
67. Adjustments to price actually paid or payable
(1) In ascertaining the transaction value of any imported goods in terms of section 66(1), there shall be added to the price actually paid or payable for the goods –
(a) to the extent that they are incurred by the buyer but are not included in the price actually paid or payable –
(i) any commission other than a buying commission;
(ii) brokerage;
(iii) the cost of packing, including that of the labour and materials concerned;
(iv) the cost of containers which are dealt with as being for customs purposes one with the goods;
(b) the value, apportioned to the imported goods as deemed appropriate by the Commissioner, of any of the following goods and services if supplied directly or indirectly by the importer free of charge or at reduced cost, for use in connection with the production and sale for export of the imported goods, to the extent that such value has not been included in the price actually paid or payable, namely –
(i) materials, components, parts and similar articles forming part of the goods;
(ii) tools, dies, moulds and similar articles used in the production of the goods;
(iii) materials consumed in the production of the goods;
(iv) engineering, development work, art work, design work, plans and sketches undertaken elsewhere than in the Republic and necessary for the production of the goods;
(c) royalties and licence fees in respect of the imported goods, including payments for patents, trade marks and copyright and for the right to distribute or resell the goods, due by the buyer, directly or indirectly, as a condition of sale of the goods for export to the Republic, to the extent that such royalties and fees are not included in the price actually paid or payable, but excluding charges for the right to reproduce the imported goods in the Republic;
(d) the value of any part of the proceeds of any subsequent resale, disposal or use of the imported goods that accrues directly or indirectly to the seller; and
(e) to the extent that they are not included in the price actually paid or payable for the goods, the cost of transportation, loading, unloading, handling and insurance and associated costs incidental to delivery of the goods at the port or place of export in the country of exportation and placing those goods on board ship or on any vehicle at that port or place.
[Paragraph (e) substituted by section 6 of Act 69 of 1988, section 11 of Act 68 of 1989, section 27 of Act 59 of 1990 and section 98 of Act 60 of 2008]
(2) In ascertaining the transaction value of any imported goods in terms of section 66(1), there shall be deducted from the price actually paid or payable for the goods, to the extent that they are included therein, amounts equal to –
(a) the cost of transportation and the cost of loading, unloading, handling, insurance and associated costs incidental to the transportation of the goods from the port or place of export in the country of exportation to the port or place of importation in the Republic;
(b) any of the following costs, charges or expenses if identified separately from the balance of the price actually paid or payable for the goods, namely –
(i) any expenditure incurred for the construction, erection, assembly or maintenance of, or technical assistance provided in respect of, the goods after they are imported;
(ii) the cost of transport and insurance of the goods within the Republic;
(iii) any duties or taxes paid or payable by reason of the importation of the goods or sale of the goods in the Republic;
(iv) any duty or tax applicable in the country of exportation from which the goods have been or will be relieved by way of refund, drawback, rebate or remission;
(v) ………..
[Subparagraph (v) deleted by section 98 of Act 60 of 2008]
(vi) interest charged in respect of the price payable for the goods;
(vii) any charge for the right to reproduce the imported goods in the Republic.
(3) For the purposes of subsection (1)(e) or (2)(a), goods which are exported to the Republic from any country but pass in transit through another country shall, subject to such conditions as may be prescribed by rule, be deemed to have been exported direct from the first-mentioned country.
[Subsection (3) substituted by section 50 of Act 45 of 1995]
(4) For the purposes of subsection (1)(e) or (2)(a), the port or place of export referred to therein shall be the place in the country of exportation where the goods in question –
(a) are placed on board ship or on any vehicle which conveys them from or across the border of that country; or
[Paragraph (a) substituted by section 98 of Act 60 of 2008]
(b) if they are ships or vehicles moving under their own power, finally leave that country for the Republic.
[Subsection (4) amended by section 11 of Act 68 of 1989 and substituted by section 27 of Act 59 of 1990]
[Section 67 substituted by section 6 of Act 85 of 1968, repealed by section 22 of Act 112 of 1977 and inserted by section 15 of Act 86 of 1982]
68. ……….
[Section 68 repealed by section 22 of Act 112 of 1977]
64G. Licensing of degrouping depot
(1)
(a) Any reference in this section to a-
62. Agricultural distillers
(1) ……….
[Subsection (1) substituted by section 8 of Act 57 of 1966 and section 7 of Act 103 of 1972 and deleted by section 12 of Act 86 of 1982]
(2) After the commencement of this Act a licence under this Act as an agricultural distiller shall not be granted to any person –
(a) who had not at any time before such commencement been licensed under any law relating to excise as an agricultural distiller; or
(b) who, after such commencement, has for any continuous period of more than twelve months not been the holder of a licence as an agricultural distiller issued under this Act.
(3) No licence issued under this Act to any person as an agricultural distiller may be transferred to any other person or from one farm to another, except in circumstances which the Commissioner may deem exceptional or, in the event of the death of the licensee or the expropriation in terms of the Expropriation Act, 1975 (Act No. 63 of 1975), of a farm in respect of which the licence was issued, with the written permission of the Commissioner and subject to such conditions as he may determine.
[Subsection (3) substituted by section 12 of Act 86 of 1982]
(4)
(a) Any licence issued under this Act to any person as an agricultural distiller shall, subject to the provisions of subsection (3), lapse upon the death of the licensee or upon conviction of the licensee of any offence under this Act or any law relating to the illicit manufacture, conveyance, supply or possession of intoxicating liquor.
[Paragraph (a) substituted by section 12 of Act 86 of 1982]
(b) For the purposes of this subsection the imposition of a penalty by the Commissioner under the provisions of section 91 shall be deemed to be a conviction under this Act.
(5) The provisions of subsections (2) and (4) and of section 63(3) shall not apply in the case of an agricultural distiller who produces annually a quantity of spirits which exceeds a quantity determined by the Commissioner and who produces such spirits for a purpose approved by the Commissioner.
[Subsection (5) substituted by section 8 of Act 57 of 1966]
CHAPTER VIII
REGISTRATION, LICENSING AND ACCREDITED CLIENTS
[Heading substituted by section 44 of Act 19 of 2001]
59. Contract prices may be varied to extent of alteration in duty
(1) Whenever any duty is imposed or increased, directly or indirectly, by amendment in any manner of any Schedule to this Act, on any goods and such goods, in pursuance of a contract made before such duty or increased duty became payable, are thereafter delivered to and accepted by the purchaser, the seller of the goods may, in the absence of agreement to the contrary, recover as an addition to the contract price a sum equal to any amount paid by him by reason of the said duty or increase.
(2) Whenever any duty is withdrawn or decreased, directly or indirectly, by amendment in any manner of any Schedule to this Act, on any goods, and such goods in pursuance of a contract made before the withdrawal or decrease became effective are thereafter delivered to the purchaser, the purchaser of the goods may, in the absence of agreement to the contrary, if the seller has in respect of those goods had the benefit of the withdrawal or decrease, deduct from the contract price a sum equal to the said duty or decrease.
(3) The provisions of this section shall also apply to a contract for the hiring of any goods or the use of any goods in rendering a service at a contract price, and the expressions “seller” and “purchaser” shall correspondingly be construed as including the person by whom and the person to whom the goods are hired or the service rendered.
54F. Rules
The Commissioner may prescribe by rule-
(a) any procedure in addition to or in substitution of any existing rule regulating procedures in respect of the importation of goods and imported goods or excisable goods in order to provide for any necessary exception or adaptation in administering the provisions of this Chapter;
(b) mutatis mutandis for the purposes of this Chapter, any procedure to which section 19A and its rules relate;
(c) the form of agreement to be entered into between the applicant and the Commissioner;
(d) the accounts and other documents to be kept and to be submitted when payment is made;
(e) all matters which are required or permitted in terms of this Chapter to be prescribed by rule;
(f) any other matter which is necessary to prescribe and useful to achieve the efficient and effective administration of this Chapter.
[Section 47H renumbered to 54F by section 32 of Act 16 of 2004, effective on 1 June 2004]
[Chapter VA inserted by section 139 of Act 45 of 2003]
54. Special provisions regarding the importation of cigarettes
(1) The Commissioner may prescribe by rule-
(a) the sizes and types of containers in which cigarettes may be imported into the Republic;
(b) distinguishing marks or numbers in addition to the stamp impression referred to in subsection (2) which must or must not appear on containers of imported cigarettes;
(c) any other matter which is necessary to prescribe and useful to achieve the efficient and effective administration of this section.
[Subsection (1) substituted by section 43 of Act 45 of 1995 and section 141 of Act 45 of 2003]
(2) No person may import any cigarettes unless-
(a) if entered for home consumption, a stamp impression determined by the Commissioner has been made on their containers; or
(b) if entered for storage in a customs and excise warehouse for export such stamp impression does not appear on the containers; and
(c) the cigarettes otherwise comply with the requirements prescribed by rule.
[Subsection (2) substituted by section 141 of Act 45 of 2003]
(3) No imported cigarettes shall be sold or disposed of or removed from the customs and excise warehouse concerned except in accordance with the provisions of this Act.
(a) No cigarettes in containers bearing the stamp impression referred to in subsection (2), may be entered for removal in bond as contemplated in section 18 for transit through the Republic.
(b) Any cigarettes in containers bearing such stamp impression so entered for removal in bond shall be liable to forfeiture in accordance with the provisions of this Act.
[Subsection (4) inserted by section 19 of Act 32 of 2005]
[Section 54 amended by section 3 of Act 85 of 1968 and substituted by section 13 of Act 112 of 1977]
50. Provisions relating to the disclosure of information in terms of agreements
(1) Notwithstanding the provisions of section 4(3) or any other law relating to confidentiality or secrecy, but subject to section 101B, the Commissioner may, in accordance with-
(a) any international agreement in respect of mutual administrative assistance and cooperation or exchange of information in customs matters which is in force and binds the Republic in terms of section 231 of the Constitution of the Republic of South Africa, 1996, hereinafter referred to as the ‘Constitution’; or
(b) any other international agreement which is in force and binds the Republic in terms of section 231 of the Constitution, and in circumstances where the Commissioner is on good cause shown, satisfied that the international or regional interest or national public interest in the disclosure of information outweighs any potential harm to the person, firm or business to whom or to which such information relates-
(i) disclose, or for the purpose of paragraph (a), in writing authorise any officer to disclose, any information relating to any person, firm or business acquired by an officer in carrying out any duty under this Act;
(ii) render mutual and technical assistance in accordance with any agreement contemplated in paragraph (a); and
(iii) in writing authorise any officer to exercise any power under this Act which may be considered necessary for the purpose of rendering such assistance or obtaining such information.
(2)
(a)
(i) If any agreement referred to in subsection (1)(a) provides for the automatic exchange of information of the cross-border movement of means of transport, goods and persons the Commissioner may determine the information, including the contents of any documents relating to clearance declarations for such movement, that will be allowed to be disclosed as contemplated in subsection(1)(b)(i).
(ii) Notwithstanding subsection (1) and subparagraph (i), the Commissioner may not disclose information in terms of this section where any of the grounds for refusal referred to in Chapter 4 of the Promotion of Access to Information Act, 2000 (Act No. 2 of 2000), applies except if disclosure is authorised for the purposes contemplated in section 46 of that Act.
(b) For the purposes of this subsection automatic exchange of information may include the systematic supply of clearance information in terms of the agreement by the customs authority of the sending party to the customs authority of the receiving party in an agreed electronic or other structured format in advance of the arrival of the persons, goods or means of transport in the territory of the receiving party.
(c) Any information automatically exchanged shall be treated as confidential by the receiving party and may only be used for the purposes of risk analysis by the customs authority of that party except if the party providing the information in writing authorises its use for other purposes or by other authorities in terms of the provisions of the agreement regulating the exchange of such information.
(d) The Commissioner may, in respect of the automatic exchange of information-
(i) authorise the use for other purposes or by other authorities of the information provided by the other party to the agreement as contemplated in paragraph (c);
(ii) specify conditions on which any information will be exchanged and on which it may be used for any other purpose or by any other authority;
(iii) refuse the exchange of information with a party to any agreement if the information will not be afforded in the territory of that party a level of protection that satisfies the requirements of this Act.
(e) For the purposes of this subsection any reference to the ‘Commissioner’ includes any officer contemplated in subsection (1)(b).
(3) The Commissioner may for the purposes of subsection (1)(b)-
(a) disclose information or authorise disclosure to a person authorised to act on behalf of any international agency, institution or organisation with which an agreement has been entered into with the Republic; and
(b) specify the purpose for which such disclosure is authorised and the manner in which or the conditions under which such disclosure is to be made.
(4) The Commissioner may make rules in respect of any matter which the Commissioner reasonably considers to be necessary and useful to achieve the efficient and effective administration of this section.
[Section 50 repealed by section 4 of Act 7 of 1974, inserted by section 66 of Act 30 of 1998 and substituted by section 105 of Act 74 of 2002 and section 50 of Act 44 of 2014 effective on 20 January 2015]