Author: admin_kmos

Section 45 (Customs Act) – Determination of duty applicable

Posted on by admin_kmos

45. Determination of duty applicable

 

(1)    

 

(a)     Notwithstanding anything to the contrary in this Act contained, all goods consigned to or imported into the Republic or stored or manufactured in a customs and excise warehouse or removed in bond shall upon being entered for home consumption be liable to such duties (including anti-dumping duties, countervailing duties and safeguard duties specified in Schedule No. 2 and new or increased duties referred to in section 58(1) and duties imposed under the provisions of section 53 as may at the time of such entry be leviable upon such goods.

[Paragraph (a) substituted by section 1 of Act 61 of 92]

 

(b)     Notwithstanding the provisions of paragraph (a) but subject to the provisions of section 40, any dutiable goods imported into or manufactured in the Republic and which were removed, taken or delivered without due entry for home consumption having been made in respect of such goods, shall be liable to such duties as may be leviable upon such goods at the time of such removal, taking or delivery or at the time of assessment by an officer, whichever yields the greater amount of duty.

[Subsection (1) substituted by section 9 of Act 112 of 1977 and section 6 of Act 101 of 1985]

 

(2)     For the purposes of this section, the time of entry for home consumption of –

 

(a)     goods imported by post (and not entered at a customs and excise office before a Controller) shall be deemed to be the time when such goods are assessed for duty; and

(b)     goods imported otherwise shall be deemed to be the time when the bill of entry concerned is delivered to the Controller in terms of section 39 (1)(a) and at a place indicated by the Controller, irrespective of whether that bill of entry is returned by the Controller in order to be adjusted as required by the Controller, provided it is redelivered, so adjusted, to the Controller within five days calculated as prescribed by rule, after the day on which it was so returned by the Controller.

[Paragraph (b) substituted by section 35 of Act 45 of 1995]

 [Subsection (2) substituted by section 7 of Act 86 of 1982]

Section 36 (Customs Act) – Specific provisions regarding beer

Posted on by admin_kmos

36. Specific provisions regarding beer

(1)     For the purposes of this section, “beer” means beer made from malt classified under the specified in tariff item 104.10 of Part 2 of Schedule No. 1.

[Subsection (1) substituted by section 49 of Act 53 of 1999]

(2)    


(a)     Every manufacturer shall, in respect of beer manufactured by the manufacturer in the Republic, register with the Commissioner the brand names whereunder such beer will be sold or disposed of for home consumption, together with the alcoholic strength by volume and the quantity which will be indicated on each container size of the beer so sold or disposed of under any such name, and no beer shall be so sold or disposed of unless so registered.

(b)    


(i)      The provisions of paragraph (a) shall apply mutatis mutandis if any of such registered particulars should change.

(ii)     Any such change shall be registered within the time prescribed by rule.

(c)     Where beer is subject to further fermentation after being packaged, the alcoholic strength by volume to be registered and indicated on the container shall be the strength which the beer is reasonably expected to have when consumed.

(d)     No brew of beer shall be packaged for home consumption if the alcoholic strength by volume thereof exceeds such registered strength after deduction of any tolerance prescribed by rule.

(e)     If beer in bulk is removed in bond from a customs and excise manufacturing warehouse the alcoholic strength by volume shall be tested before removal and recorded on all documents of removal and reflected in the records required to be kept in terms of the rules.

[Subsection (2) substituted by section 2 of Act 44 of 1996 and section 49 of Act 53 of 1999]

(3)     No beer shall be sold or disposed of by any manufacturer for home consumption except in a container which indicates the brand name, the alcoholic strength by volume and quantity of such beer, and any invoice or other document relating to such sale or disposal of such beer shall indicate the registered brand name thereof.

[Subsection (3) substituted by section 49 of Act 53 of 1999]

(4)     Any description on any container of beer bearing an indication of a brand name, alcoholic strength by volume and quantity registered with the Commissioner shall be deemed to be a declaration for the purpose of assessment of duty.

[Subsection (4) substituted by section 49 of Act 53 of 1999]

(5)     The Commissioner may exempt beer of any class or kind from any or all of the provisions of subsections (2) and (3).

(6)    


(a)     If the actual alcoholic strength by volume of any beer in any container not intended for export as contemplated in subsection (9), bearing an indication of a name and alcoholic strength by volume registered with the Commissioner under this section is ascertained, after deduction of any tolerance prescribed by rule, to be higher than the alcoholic strength by volume registered in relation to beer of such name the manufacturer shall be liable for the duty on the full quantity of the brew or blend of brews of beer from which such container was filled according to the actual strength as ascertained in respect of the contents of such container.

[Paragraph (a) substituted by section 2 of Act 44 of 1996 and section 49 of Act 53 of 1999]

(b)     If the Commissioner is unable to establish such full quantity from the records of the manufacturer he may determine a quantity which shall be deemed to be such full quantity.

(c)     Any beer of any brew or blend of brews of beer referred to in paragraph (a) and not delivered from the stocks of such manufacturer shall be liable to forfeiture.

(7)    


(a)     Every manufacturer shall –

(i)      test the alcoholic strength by volume of each brew using a method approved by the Commissioner and record the results of each test as prescribed by rule;

(ii)     keep a record of the actual quantity of beer in each container size packaged for sale or disposal for home consumption.

(b)    


(i)      Where the average of the test results for any registered brand name over any two successive periods of three months show that the average alcoholic strength by volume, although within any tolerance prescribed by rule, exceeds the registered strength after deduction of any average allowance as may be prescribed by rule, duty shall, if the Commissioner so determines, be payable in respect of such excess strength on all the beer accounted for during such periods.

(ii)     Payment of such duty shall be shown separately on, and included with, the first account presented to the Controller after the end of such period.

(iii)    Where the average alcoholic strength by volume so exceeds the registered strength, the manufacturer shall change the registration within the time prescribed by rule.

(c)    


(i)      Where the actual total quantity of beer of each container size sold or disposed of for home consumption during any period of three months exceeds the calculated total quantity, according to the registration for such container size, and after deduction of any average allowance as may be prescribed by rule, duty shall be payable on the excess quantity.

(ii)     Such excess quantity shall be shown separately on, and payment of duty thereon included with, the first account presented to the Controller after the end of such period.

(d)     A manufacturer shall not be entitled to any refund of duty if the alcoholic strength referred to in paragraph (b) or the quantity referred to in paragraph (c) is less than the registered strength or quantity, as the case may be.

[Subsection (7) added by section 49 of Act 53 of 1999]

(8)    


(a)     An officer may take samples of any beer at any time and send such samples for analysis to a person designated under paragraph (b).

(b)     The Commissioner may designate any person to analyse such samples.

[Subsection (8) added by section 49 of Act 53 of 1999]

(9)     Any beer intended for export shall only be exported in containers with a distinguishing mark approved by the Commissioner.

[Subsection (9) added by section 49 of Act 53 of 1999]

(10)   The Commissioner may be rule prescribe the following in relation to beer:

(a)     The manner in which alcoholic strength by volume and quantity are determined for the purposes of registration;

(b)     the tolerance allowable on registered alcoholic strength by volume;

(c)     the average allowances for the purposes of subsection (7)(b)(i) and (c)(i);

(d)     records to be kept and reports to be furnished of ingredients used, production, test results of the alcoholic strength by volume of brews, quantities manufactured and put in containers, losses and beer returned;

(e)     the procedure or method for the taking of samples by an officer; the method of analysis of such sample; the form for reporting on the analysis of such sample by a designated person; the results of such analysis; and any other particulars as may be required on such form;

(f)     the time and circumstances within which any change of the alcoholic strength by volume or quantity is required to be registered;

(g)     any other reasonable measure for controlling the manufacturing processes or the removal of beer for home consumption or export.

[Subsection (10) added by section 49 of Act 53 of 1999]

[Section 36 amended by section 4 of Act 103 of 1972 and section 6 of Act 98 of 1980 and substituted by section 25 of Act 45 of 1995]

Section 18A (Customs Act) – Exportation of goods from customs and excise warehouse

Posted on by admin_kmos

18A.     Exportation of goods from customs and excise warehouse

 

(1)     Notwithstanding any liability for duty incurred thereby by any person in terms of any other provision of this Act, any person who exports any goods from a customs and excise warehouse to any place outside the common customs area shall, subject to the provisions of subsection (2), be liable for the duty on all goods which he or she so exports.

[Subsection (1) substituted by section 27 of Act 18 of 2009]

 

(2)

 

(a)     Subject to the provisions of subsection (3), any liability for duty in terms of subsection (1) shall cease if –

(i)      the said goods have been duly taken out of the common customs area; or,

(ii)     in circumstances and in accordance with procedures which the Commissioner may determine by rule, the goods have been duly accounted for in the country of destination.

(b)     An exporter who is liable for duty as contemplated in subsection (1) must –

(i)      obtain valid proof that liability has ceased as specified in paragraph (a)(i) or (ii) within the period and in compliance with such requirements as may be prescribed by rule;

(ii)     keep such proof and other information and documents relating to such export as contemplated in section 101 and the rules made thereunder available for inspection by an officer; and

(iii)    submit such proof and other information and documents to the Commissioner at such time and in such form and manner as the Commissioner may require; or

(iv)

(aa)    notify the Commissioner immediately if liability has not ceased as required in terms of paragraph (a)(i) or (ii) or valid proof has not been obtained as contemplated in subparagraph (i); and

(bb)   submit payment of duty and value-added tax payable in terms of the Value-Added Tax Act, 1991 (Act No. 89 of 1991), together with such notification as if the goods were entered for home consumption on the date of entry for export.

(c)     Subject to subsection (3), there shall be no liability for duty on any goods where such liability was discovered as a result of, or following upon, any such inspection by an officer or a request by the Commissioner as contemplated in paragraph (b)(ii) and (iii), respectively, where that liability occurred on a date earlier than two years prior to the date on which such inspection commenced or such request was made.

[Subsection (2) substituted by section 12 of Act 45 of 1995, section 120 of Act 60 of 2001 and section 27 of Act 18 of 2009]

 

(3)     If –

 

(a)     the liability has not ceased as contemplated in subsection (2)(a); or

(b)     the goods have been diverted or deemed to have been diverted as contemplated in subsection (9),

such person shall, except if payment has been made as contemplated in subsection (2)(b)(iv), upon demand pay –

(i)      the duty and value-added tax due in terms of the Value-Added Tax Act 1991 (Act No. 89 of 1991), as if the goods were entered for home consumption on the date of entry for export;

(ii)     any amount that may be due in terms of section 88(2); and

(iii)    any interest due in terms of section 105:

Provided that such payment shall not indemnify a person against any fine or penalty provided for in this Act.

[Subsection (3) substituted by section 12 of Act 45 of 1995 and section 27 of Act 18 of 2009]

 

(4)     No goods shall be exported in terms of this section –

 

(a)     until they have been entered for export; and

(b)     unless, except as otherwise provided in the rules, they are removed for export by a licensed remover in bond as contemplated in section 64D.

[Subsection (4) substituted by section 38 of Act 19 of 2001]

 

(5)     No such entry for export shall be tendered by or may be accepted from a person who has not furnished such security as the Commissioner may require, and the Commissioner may at any time require that the form, nature or amount of that security be altered in such manner as he may determine.

 

(6)     The said exportation of goods shall be subject to the rules and such conditions as the Commissioner may impose in respect of the goods concerned or any class or kind of those goods or those goods exported in circumstances specified by him, and the Controller may refuse to accept bills of entry for the said exportation of goods from an exporter who has failed to comply with the said rules or conditions or who has committed an offence referred to in section 80.

[Subsection (6) substituted by section 12 of Act 45 of 1995]

 

(7)     ……….

[Subsection (7) deleted by section 12 of Act 45 of 1995]

 

(8)     The Commissioner may determine the roads and routes and the means of carriage of any goods so exported or any class or kind of those goods or any such goods carried in circumstances specified by him.

 

(9)

 

(a)     No person shall, without the permission of the Commissioner, divert any goods for export to a destination other than the destination declared on entry for export or deliver such goods or cause such goods to be delivered in the Republic or any other country in the common customs area.

(b)     Goods shall be deemed to have been so diverted where –

(i)      no permission to divert such goods has been granted by the Commissioner as contemplated in paragraph (a) and the person concerned fails to produce valid proof and other information and documents for inspection to an officer or to submit such proof, information and documents to the Commissioner as required in terms of subsection (2)(b)(ii) and (iii), respectively;

(ii)     any such proof is the result of fraud, misrepresentation or non-disclosure of material facts; or

(iii)    such person makes a false declaration for the purpose of this section.

(c)     Where any person fails to comply with or contravenes any provision of this subsection the goods shall be liable to forfeiture in accordance with this Act.

[Subsection (9) substituted by section 27 of Act 18 of 2009]

 

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

[Section 18A inserted by section 5 of Act 84 of 1987]

Section 7 (Customs Act) – Report of arrival or departure of ships or aircraft

Posted on by admin_kmos

7. Report of arrival or departure of ships or aircraft

 

(1)     The master of any ship arriving at any place of entry appointed in terms of section 6, whether laden or in ballast, shall within 24 hours after the ship’s arrival, unless the Controller has given permission to the contrary, and the pilot of any aircraft arriving in the Republic, whether with or without goods or passengers, shall within three hours after landing at any place appointed as a customs and excise airport in terms of the said section 6 or within such further time as the Controller may allow –

 

(a)     make due report in writing as may be prescribed by rule of the arrival, with as many duplicates or extracts as the Controller may require;

[Paragraph (a) substituted by section 4 of Act 45 of 1995]

(b)     make and subscribe to a declaration as to the truth of the report before the Controller and answer all such questions concerning the ship or aircraft, the cargo and stores, and the crew, passengers and voyage or flight as may be put to him by the Controller; and

(c)     produce, if required, the official log books for the voyage or flight, the stowage plans and any other documents in his possession relating to the cargo, stores, crew, passengers and voyage or flight.

[Subsection (1) amended by section 4 of Act 98 of 1980]

 

(1A) 

 

(a)     The master of a foreign-going ship shall not call at any place in the Republic other than a place of entry appointed in terms of section 6 and the pilot of an aircraft arriving in the Republic shall, unless the Commissioner has granted him special permission to land elsewhere, make his first landing at a place appointed as a customs and excise airport in terms of section 6: Provided that the provisions of this subsection shall not apply if the master or pilot, as the case may be, is forced by circumstances beyond his control to call or land at a place not so appointed and he reports to the Controller nearest to the place where he was so forced to call or land or to the Controller at the first place of entry or customs and excise airport appointed in terms of section 6 at which he next arrives.

(b)     Such master or pilot who is forced by circumstances beyond his control to call or land at a place in the Republic not appointed as a place of entry in terms of section 6 shall take all precautions necessary to prevent any contravention of this Act in respect of any goods on or in such ship or aircraft.

[Subsection (1A) inserted by section 7 of Act 59 of 1990]

 

(1B)  Notwithstanding subsections (1) and (1A), an arrival report and a schedule report or departure report relating to any foreign-going ship or aircraft calling at any place in the Republic shall be submitted electronically by such persons at such times as may be prescribed by rule.

[Subsection (1B) inserted by section 12 of Act 21 of 2006]

 

(2)      ……….

[Subsection (2) amended by section 3 of Act 71 of 1975 and section 1 of Act 101 of 1985 and deleted by section 4 of Act 45 of 1995]

 

(2A)  Subject to the provisions of section 9, any goods which have not been recorded in any manifest or list of containers as may be prescribed by rule shall be declared to the Controller and delivered to him.

[Subsection (2A) inserted by section 3 of Act 105 of 1969 and substituted by section 4 of Act 45 of 1995]

 

(3)     The master of any ship and the pilot of any aircraft bound from any place within to any place outside the Republic shall appear before the Controller and deliver to him a report outwards as may be prescribed by rule together with a full account of the cargo laden on board that ship or aircraft and shall make and subscribe to a declaration as to the truth of such report and account and answer all such questions as may be put to him by the Controller.

[Subsection (3) substituted by section 3 of Act 105 of 1969, section 1 of Act 105 of 1976 and section 4 of Act 45 of 1995]

 

(4)      ……….

[Subsection (4) deleted by section 1 of Act 105 of 1976]

 

(5)     The provisions which shall apply in connection with the departure of any ship or foreign-going aircraft from any place within to any other place within the Republic shall be as prescribed by rule.

[Subsection (5) substituted by section 4 of Act 45 of 1995]

 

(6)    

 

(a)     The master of a ship or the pilot of a foreign-going aircraft shall not cause or permit the ship or aircraft to depart from any appointed place of entry or any place appointed as a customs and excise airport without first obtaining a certificate of clearance as may be prescribed by rule or transire for the intended voyage or flight from the Controller, and the master or pilot, as the case may be, shall not after departure call or land at any place in the Republic other than an appointed place of entry or a place appointed as a customs and excise airport, unless forced to do so by stress of weather, accident or other circumstances beyond his control.

(b)     The provisions which shall apply where such master or pilot has been so forced to call or land at a place other than an appointed place of entry or a place appointed as a customs and excise airport shall be as prescribed by rule.

[Subsection (6) substituted by section 4 of Act 45 of 1995]

 

(7)     If a ship or aircraft in respect of which a clearance has been issued at any place in terms of this section does not depart from that place within thirty-six hours of the time when the clearance was issued, or within such further time as the Controller may allow, such clearance shall lapse and the master or pilot shall obtain fresh clearance before causing or permitting the ship or aircraft to depart.

 

(8)     ……….

[Subsection (8) deleted by section 4 of Act 45 of 1995]

 

(9)     The master of a ship or the pilot of an aircraft may, with the permission of the Controller and subject to such conditions as he may impose, retain on board goods consigned to any port or airport for landing at any other port or airport or land at any port or airport goods not consigned thereto.

[Subsection (9) substituted by section 4 of Act 45 of 1995]

 

(10)  

 

(a)     The Controller may grant transires, on such conditions as he may impose, in respect of any ship exclusively engaged in activities as may be prescribed by rule.

(b)     The Controller may by notice to the master or owner of the ship or any member of the crew on board such ship revoke any such transire.

[Subsection (10) substituted by section 4 of Act 45 of 1995]

 

(11)   The Commissioner may exempt by rule any ship or aircraft or any class or kind of ship or aircraft from all or any of the provisions of this section.

[Subsection (11) substituted by section 4 of Act 45 of 1995]

Section 6 (Customs Act) – Appointment of places of entry, authorised roads and routes, etc.

Posted on by admin_kmos

6. Appointment of places of entry, authorized roads and routes, etc.

(1)     The Commissioner may, subject to such conditions as he may specify, by rule appoint or prescribe –

(a)     places to be places of entry for the Republic, through which goods may be imported or exported or where goods may be landed for transit or coastwise carriage, where foreign-going ships may call, where persons entering or leaving the Republic may disembark or embark or where goods may be entered for customs and excise purposes;

(b)     the roads or routes (including railways) over which persons may enter or leave the Republic or imported goods or goods intended for export or transit carriage may enter or leave the Republic or may be carried from any one point to any other point or means of carriage of such goods;

(c)     places as warehousing places where customs and excise warehouses may be established;

(d)     places for such particular and limited purposes and for such periods as may be specified;

(e)     places to be customs and excise airports at which aircraft entering the Republic shall first land, from which aircraft leaving the Republic shall finally depart, through which goods may be imported or exported or where goods may be landed for transit or coastwise carriage or where persons entering or leaving the Republic may disembark or embark;

(f)     places at appointed places of entry or at customs and excise airports for the landing or embarkation of persons and the landing, loading or examination of goods (including baggage);

(g)     places where secure premises to be known as transit sheds may be established into which goods before due entry thereof, may be removed from a ship, aircraft or vehicle or to which such goods may be removed after removal from such ship, aircraft or vehicle.

[Paragraph (g) substituted by section 116 of Act 60 of 2001 and section 134 of Act 45 of 2003]

(gA)  wharfs on which goods imported or exported which are not containerised, including goods in bulk, may be landed from or loaded into any ship by, and be under the control of, a wharf operator;

[Paragraph (gA) inserted by section 116 of Act 60 of 2001]

(h)     entrances and exits, general or special, to or from any dock or wharf area or customs and excise airport;

(hA)  container terminals where containers may be landed for transit, coastwise carriage, delivery to a container depot or, after their contents have been duly entered, delivery to importers, or where containers may be shipped for export;

[Paragraph (hA) inserted by section 2 of Act 71 of 1975]

(hB)  places where container depots may be established for the storage, detention, unpacking or examination of containers or the contents of containers, for the delivery to importers of the contents of containers after such contents have been duly entered or for the packing of containers for export;

[Paragraph (hB) inserted by section 2 of Act 71 of 1975]

(hC)  places where degrouping depots may be established to which air cargo may be removed before due entry thereof, for purposes of-

(i)      the storage, detention, unpacking or examination of consolidated packing or its contents;

(ii)     the removal to another such degrouping depot or the delivery to importers of such contents after due entry thereof;

(iii)     the packing or consolidation and removal thereof to a transit shed for export; and

(iv)     such other activities as may be specified by rule;

[Para. (hC) inserted by section 116(1)(c) of Act 60 of 2001 and substituted by section 134(b) of Act 45 of 2003 and by section 12 of Act 21 of 2021 effective on 19 January 2022]

(i)      the hours during which any place, road, route, shed, entrance or exit appointed or prescribed under any paragraph of this subsectionection may be used for the purposes specified in such paragraph.

(1A)  Any place outside the Republic may be deemed by the Commissioner to be a place of entry for the Republic through which goods may be imported or exported, where goods may be landed for transit or coastwise carriage or where goods may be entered for customs and excise purposes.

[Subsection (1A) inserted by section 1 of Act 52 of 1986]

(2)     If any places, roads, routes, means of carriage, sheds, entrances, exits or container terminals, as the case may be, have been appointed or prescribed by the Commissioner under any paragraph of subsection (1), only such places, roads, routes, means of carriage, sheds, entrances, exits or container terminals so appointed or prescribed may, subject to the provisions of subsection (3), be used or employed for the purposes for which they have been so appointed or prescribed under such paragraph, and if any hours have been prescribed under paragraph (i) of subsection (1) during which any place, road, route, shed, entrance or exit referred to in the said paragraph (i) may be used, such place, road, route, shed, entrance or exit shall be used only during such hours.

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

(3)     ……….

[Subsection (3) deleted by section 6 of Act 59 of 1990]

(4)     ……….

[Subsection (4) deleted by section 6 of Act 59 of 1990]

(5)     The owner or occupier of a transit shed appointed in terms of this section shall, if required by the Commissioner, provide accommodation for any officer whom the Commissioner considers it necessary to station at such shed.

[Subsection (5) substituted by section 3 of Act 45 of 1995]

Section 5 (Customs Act) – Application of Act

Posted on by admin_kmos

5. Application of Act

 

Notwithstanding anything to the contrary in any other law contained, for the purposes of this Act –

 

(a)     ……….

[Paragraph (a) deleted by section 5 of Act 59 of 1990]

(b)     the continental shelf as referred to in section 8 of the Maritime Zones Act, 1994 (Act No. 15 of 1994),

[Paragraph (b) substituted by section 1 of Act 44 of 1996]

shall be deemed to be part of the Republic.

(c)     Any installation or device of any kind whatever, including any floating or submersible drilling or production platform, constructed or operating upon, beneath or above the said continental shelf for the purpose of exploring it or exploiting its natural resources shall be deemed to be constructed or operating within the Republic.

(d)     Any goods mined or produced in the operation of such installation or device and conveyed therefrom to the shore whether by pipeline or otherwise and any person or other goods conveyed by any means to and from such installation or device shall be deemed to be so conveyed within the Republic.

[Section 5 substituted by section 2 of Act 68 of 1989]

Section 4D (Customs Act) – Officers’ powers relating to criminal prosecution

Posted on by admin_kmos

 4D.     Officers’ powers relating to criminal prosecutions

  

An officer may-

(a)     investigate for purposes of a criminal prosecution whether an offence in terms of this Act has been committed;

(b)     lay criminal charges for the prosecution of any such offence; and

(c)     provide such assistance as may be required by the prosecuting authority for the prosecution of any such offence.

[Section 4D inserted by section 17 of Act 39 of 2013 effective on 16 January 2014]

Section 4C (Customs Act) – Border Patrol

Posted on by admin_kmos

4C.      Border Patrol

 

(1)

 

(a)     Notwithstanding anything to the contrary contained in any other law, the Commissioner may patrol the borders of the Republic and acquire any equipment necessary for patrolling the land and sea borders of the Republic, including any-

(i)      patrol boats, aircraft and other vehicles; and

(ii)     arms and ammunition required to equip or supply any customs patrol boat, aircraft or other vehicle.

(b)     When patrolling the borders of the Republic an officer may arrest any person in accordance with the provisions of section 4A.

 

(2)

 

(a)     The customs officer commanding any customs patrol boat having hoisted and carrying or displaying the South African Revenue Service (SARS) customs ensign or flag may pursue any vessel where-

(i)      that vessel does not immediately come to a stop when signalled, ordered or required to do so; or

(ii)     the operator of the vessel refuses to permit the vessel to be boarded.

(b)     The customs officer commanding any customs patrol boat involved in pursuing a vessel as contemplated in paragraph (a) may, as a last resort and after having fired a warning, fire at or into the vessel to compel it to come to a stop.

 

(3)

 

(a)     Any customs patrol boat may exercise on behalf of the Republic, or on behalf of a foreign state, the right of hot pursuit of any vessel in accordance with Article 111 of the United Nations Convention on the Law of the Sea.

(b)     The seizure of such a vessel and the arrest of any person on board such a vessel may be effected by any customs officer on board a customs patrol boat.

 

(4)     Notwithstanding anything to the contrary contained in any other law-

 

(a)     customs patrol boats, aircraft and vehicles are exempted from any-

(i)      registration, licensing or other requirement or any related fee normally applicable to the possession or movement of vessels, aircraft or vehicles, if clearly marked and identifiable as a customs patrol boat, aircraft or vehicle; or

(ii)     mooring, docking, landing or road toll fee, or any similar charge, whilst used for official duties; and

(b)     officers serving on board customs patrol boats are exempted from any provisions in any other law relating to their competency or certification if adequately trained and tested in accordance with the standards prescribed by rule in order to ensure their competency and certification.

 

(5)     The Commissioner may make rules-

 

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

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

[Section 4C inserted by section 26 of Act 61 of 2008 effective on 31 Mar 2009]

Section 4A (Customs Act) – Powers of arrest

Posted on by admin_kmos

4A.      Powers of arrest

 

(1)     Notwithstanding anything to the contrary contained in this Act, the Commissioner –

 

(a)     may determine a category of officers who have the power to carry out an arrest for the purposes of enforcing this Act; and

(b)     must furnish each such officer with an appropriate certificate and identification card stating that the officer is authorised to carry out an arrest for the purpose of enforcing this Act.

 

(2)     In exercising the powers of arrest contemplated in subsection (1), an officer shall be deemed to be a peace officer as defined in section 1 of the Criminal Procedure Act, 1977 (Act No. 51 of 1977), and such officer shall be subject to any relevant provision in Chapter 5 of that Act applicable to a peace officer.

 

(3)     Any person arrested by an officer must as soon as possible be brought to a police station or, in the case of an arrest by warrant, to any other place expressly mentioned in the warrant and further be dealt with in the manner contemplated in section 50 and other provisions of the Criminal Procedure Act, 1977 (Act No. 51 of 1977).

[Section 4A inserted by section 26 of Act 61 of 2008 effective on 31 Mar 2009]