Author: admin_kmos

Section 3 (Customs Act) – Delegation of duties and powers of Commissioner

Posted on by admin_kmos

3       Delegation of duties and powers of Commissioners


(1)


(a)     Any duty imposed or power conferred on the Commissioner in terms of this Act may be performed or exercised by the Commissioner personally or by an officer or any other person under a delegation from or under the control or direction of the Commissioner.


(b)     The Commissioner may-


(i)      with the concurrence of an organ of state or other institution with whom the Commissioner has concluded an agreement in terms of section 2(1A), delegate a function to be performed by an officer or other person under his control or direction, to a person in the service of such organ of state or institution; or


(ii)     designate a person in the service of an organ of state or institution referred to in subparagraph (i) to act as an officer for a specific purpose, and may at any time withdraw or suspend the designation.

[Subsection (1) substituted by section 132(a) of Act 45 of 2003 and by section 6 of Act 4 of 2026]


(2)


(a)     Any decision made and any notice or communication signed or issued by such officer or person may be withdrawn or amended by—


(i)      the officer of person concerned;


(ii)     the branch manager to whom the officer of person in (i) reports;


(iii)     the officer or person in charge of customs operations or excise operations; or


(iv)    the Commissioner personally,


with effect from the date of making such decision or signing or issuing such notice or communication or the date of withdrawal or amendment thereof and shall, until it has been so withdrawn, be deemed, except for the purposes of this subsection, to have been made, signed or issued by the Commissioner.

[Paragraph (a) substituted by section 27 of Act 21 of 2012]

(b)     The Commissioner may make rules regarding any matter which the Commissioner considers reasonably necessary and useful for the purposes of administering the provisions of this section

[Subsection (2) substituted by section 132(a) of Act 45 of 2003]

Section 2 (Customs Act) – Commissioner to administer Act

Posted on by admin_kmos

2. Commissioner to administer Act

(1)     The Commissioner shall, subject to the control of the Minister, be charged with the administration of this Act, including the interpretation of the Schedules thereto.

(1A)  The Commissioner may, for the purposes of the administration of this Act, make such arrangements or enter into such agreements with any railway, port, airline or postal authority, depot operator or container operator or any other person or authority as he may deem necessary.

[Subsection (1A) inserted by section 1 of Act 45 of 95]


(2)     The Controller shall perform his duties and exercise his powers under this Act with due regard to any instructions issued by the Commissioner.

Section 1 (Customs Act) – Definitions

Posted on by admin_kmos

1. Definitions

(1)     In this Act, unless the context otherwise indicates, any reference to customs and excise or matters relating thereto, shall be deemed to include a reference to-

(a)     surcharge and fuel levy or matters relating thereto;

(b)     air passenger tax or matters relating thereto in so far as those provisions can be applied and subject to the provisions of section 47B;

(c)     environmental levy or matters relating thereto in so far as those provisions can be applied and subject to the provisions of Chapter VA; and

(d)     health promotion levy or matters relating thereto in so far as those provisions can be applied and subject to the provisions of Chapter VB; and-

[Words preceding the definition of “agricultural distiller” substituted by section 15 of Act 14 of 2017 effective on 1 April 2018.]

Customs and Excise Act No. 91 of 1964 – Citation

Posted on by admin_kmos

Reproduced under Goverment Printer’s Authorisation (Authorisation No. 11779) dated 25 August 2017.

Please remember to periodically “Check for Updates”!

CUSTOMS AND EXCISE ACT 91 OF 1964

(English text signed by the State President)

[Assented to: 27 July 1964]

[Commencement date: 1 January 1965 – unless otherwise indicated]

as amended by:

Tax Administration Laws Amendment Act 44 of 2014

Tax Administration Laws Amendment Act 23 of 2015

Taxation Laws Amendment Act 15 of 2016

Tax Administration Laws Amendment Act 16 of 2016

Tax Administration Laws Amendment Act 13 of 2017

Rates and Monetary Amounts and Amendment of Revenue Laws Act 14 of 2017

Tax Administration Laws Amendment Act 22 of 2018

Customs and Excise Amendment Act 13 of 2019

Carbon Tax Act 15 of 2019

Tax Administration Laws Amendment Act 33 of 2019

Taxation Laws Amendment Act 23 of 2020

Tax Administration Laws Amendment Act 24 of 2020

Tax Administration Laws Amendment Act 16 of 2022

Rates and Monetary Amounts and Amendment of Revenue Laws Act 19 of 2022

Taxation Laws Amendment Act 20 of 2022

Tax Administration Laws Amendment Act 43 of 2024

Latest 2026 Live Updates: COMPLETED!

Tax Administration Laws Amendment Act 4 of 2026

To report an issue, please contact us at service@hApp-e-tax.co.za

ACT

 

To provide for the levying of customs and excise duties and a surcharge; for a fuel levy, for a Road Accident Fund levy, for an air passenger tax, an environmental levy and a health promotion levy; the prohibition and control of the importation, export, manufacture or use of certain goods; and for matters incidental thereto.

[Long title substituted by section 40 of Act 112 of 1977, section 41 of Act 84 of 1987, section 42 of Act 59 of 1990, section 66 of Act 30 of 2000, section 72 of Act 32 of 2004 and section 28 of Act 32 of 2005 and section 14 of Act 14 of 2017 effective on 1 April 2018]

“Negative liability” definition of 29A of ITA

Posted on by admin_kmos

“negative liability”, in respect of a long-term policy, means the amount by which the expected present value of future premiums exceeds the expected present value of future benefits to policyholders and expenses;

[Definition of “negative liability” inserted by section 53(1)(a) of Act 25 of 2015 and substituted by section 46(1)(b) of Act 17 of 2017 deemed effective on 1 July 2018 and applicable in respect of years of assessment ending on or after that date – effective date in terms of section 53(2) of Act 25 of 2015 as substituted by section 108(1) of Act 23 of 2018 and effective date in section 46(2) of Act 17 of 2017 as substituted by section 114(1)(a) of Act 23 of 2018)]