13. Collection of tax on importation of goods, determination of value thereof and exemptions from tax

(1)     For the purposes of this Act goods shall be deemed to be imported into the Republic on the date on which the goods are in terms of the provisions of the Customs and Excise Act deemed to be imported: Provided that-

(i)      goods which are entered for home consumption in terms of the Customs and Excise Act, shall be deemed to have been imported on the date on which they are so entered;

(ii)    ………..

[Subparagraph (ii) substituted by section 170 of Act 45 of 2003, section 100 of Act 32 of 2004 and section 106 of Act 31 of 2005 and deleted by section 110 of Act 60 of 2008]

(iii)     goods imported from or via Botswana, eSwatini, Lesotho or Namibia shall be declared and tax paid on entry into the Republic as prescribed by the Commissioner in Chapter XIIA of the Rules under the Customs and Excise Act.

[Subsection (1) substituted by section 30(a) of Act 27 of 1997 and amended by section 100(1)(a) of Act 32 of 2004 effective on the date of promulgation of that Act, 24 January, 2005. Paragraph (iii) substituted by section 86(1)(a) of Act 53 of 1999 and by section 23(a) of Act 16 of 2022]

(2)     For the purposes of this Act the value to be placed on the importation of goods into the Republic shall be deemed to be-

(a)     where such goods are entered or are required to be entered for home consumption in terms of the Customs and Excise Act, the value thereof for customs duty purposes, plus any duty levied in terms of the said Act in respect of the importation of such goods, plus 10 per cent of the said value; or

(b)     where such goods have their origin in Botswana, eSwatini, Lesotho or Namibia and are imported from such a country, the amount of the value as contemplated in paragraph (a), except that such value shall not be increased by the factor of 10 per cent:

[Paragraph (b) substituted by section 86(1)(b) of Act 53 of 1999 and by section 23(b) of Act 16 of 2022]

Provided that where the Minister has made a regulation determining the value of such goods for the purposes of this section, the greater of such determined value or the value declared on importation shall be used instead of the value for customs purposes.

[Subsection (2) amended by section 30 of Act 27 of 1997]

(2A)  ……….

[Subsection (2A) inserted by section 135 of Act 24 of 2011, substituted by section 24 of Act 44 of 2014 effective on the date on which the Customs Control Act, 2014 takes effect, substitution by section 24 of Act 44 of 2014 repealed by section 79 of Act 13 of 2017 effective on 20 January 2015) and deleted by section 82 of Act 17 of 2017 effective on 10 January 2012]

(2B)  Notwithstanding subsection (2), the value to be placed on the importation of goods into the Republic where-

(a)     Note 1A of Item No. 412.07 of Schedule 1 to this Act is applicable; or

(b)     Note 5(a)(ii)(aa) of Item No. 470.03 of 00.00 of 02.00 of Schedule 1 to this Act is applicable,

shall be the value determined under section 10(3).

[Subsection (2B) inserted by section 135 of Act 24 of 2011 with effect from 10 January 2012 and substituted by section 171 of Act 31 of 2013 effective on 1 January 2014 – date of operation in section 171 of Act 31 of 2013 as substituted by section 132 of Act 43 of 2014]

(3)     The importation of the goods set forth in Schedule 1 to this Act is exempt from the tax imposed in terms of section 7(1)(b).

[Subsection (3) amended by section 15 of Act 20 of 1994 and substituted by section 155 of Act 60 of 2001]

(4)     ……….

[Subsection (4) amended by section 19 of Act 136 of 1992 and section 30 of Act 27 of 1997, substituted by section 155 of Act 60 of 2001 and deleted by section 100 of Act 32 of 2004]

(5)     The Commissioner may make such arrangements as the Commissioner may deem necessary-

(a)     for the collection (in such manner as the Commissioner may determine) by a SARS official, or the Managing Director of the South African Post Office Limited on behalf of the Commissioner, of the tax payable in terms of this Act in respect of the importation of any goods into the Republic; and

 [Paragraph (a) substituted by section 70 of Act 19 of 2001, amended by section 155 of Act 60 of 2001 and substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]

(b)     for the exchange of such information as is necessary for the carrying out of such arrangements.

[Subsection (5) amended by section 34 of Act 34 of 1997, section 86 of Act 53 of 1999 and section 70 of Act 19 of 2001]

(6)     Subject to this Act, the provisions of the Customs and Excise Act relating to the importation, transit, coastwise carriage and clearance of goods and the payment and recovery of duty shall mutatis mutandis apply as if enacted in this Act, whether or not the said provisions apply for the purposes of any duty levied in terms of the Customs and Excise Act.

[Subsection (6) substituted by section 29 of Act 136 of 1991, section 30 of Act 27 of 1997 and section 106 of Act 31 of 2005]