Category: Customs and Excise Act No. 91 of 1964

Section 116 (Customs Act) – Manufacture of excisable goods solely for use by the manufacturer thereof

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116. Manufacture of excisable goods solely for use by the manufacturer thereof

(1)     Notwithstanding anything to the contrary contained in this Act, the Commissioner may, in respect of any excisable goods manufactured by natural persons or institutions for their own use and not for sale or disposal in any manner –

[Words preceding para (a) substituted by section 142 of Act 22 of 2013 effective on 1 January 2013]

(a)     if he considers that such manufacturing results or is likely to result in loss of revenue or is likely to be detrimental to any industry in the Republic to such extent as to warrant any action described in this paragraph –

(i)      by rule prohibit the sale to any such person of any plant, apparatus, appliance, instrument or material used or capable of use in or designed for the manufacture of such excisable goods or impose such conditions in respect of the advertising or sale of such plant, apparatus, appliance, instrument or material as he deems fit;

(ii)     for the purpose of calculating the duty payable on such excisable goods manufactured by any such person, estimate the quantity thereof so manufactured or the strength or other characteristic of any such quantity in any manner he may deem fit; or

(iii)    in respect of any quantity of such excisable goods in respect of which duty will become payable, accept duty (or any portion thereof), calculated according to any basis which he deems reasonable, from any person who sells or disposes of any material for use in the manufacture of such excisable goods to the manufacturer thereof;

[Subparagraph (iii) substituted by section 72 of Act 45 of 1995]

(b)    


(i)      if he considers that such manufacturing does not result or is not likely to result in loss of revenue or is not or is not likely to be detrimental to any industry in the Republic to the extent stated in paragraph (a); or

(ii)     if in the manufacture of such excisable goods used parts or material on which any duty had been paid previously was used to such extent as he deems reasonable,

exempt such excisable goods from the whole or any portion of the duty thereon, subject to such conditions as he may in each case impose.

(2)     ……….

[Subsection (2) deleted by section 72 of Act 45 of 1995]

(3)     The manufacturer of any goods exempted from the whole or any portion of the duty in terms of this section, shall be liable for payment of the whole or such portion of the duty as the Commissioner may determine if they are sold or disposed of by such manufacturer.

(4)     The Commissioner may, subject to such conditions as he may in each case impose, exempt any goods to which this section relates from any provision of Chapter IV, V or VIII of this Act.

(5)     The Commissioner may make rules-

(a)     specifying any requirement to qualify for any exemption contemplated in subsection (1);

(b)     regarding any matter which is required or permitted in terms of this section to be prescribed by rules;

(c)     in respect of any other matter which the Commissioner may reasonably consider to be necessary and useful to achieve the efficient and effective administration of the provisions of this section.

[Subsection (5) inserted by section 142 of Act 22 of 2013 effective on 1 January 2013]

[Section 116 substituted by section 18 of Act 95 of 1965]

Section 117 (Customs Act) – Statistics

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117. Statistics

 

(1)     Such statistics of the import and export trade of the Republic and of excisable goods manufactured in the Republic and of fuel levy goods manufactured in and imported into the Republic as the Minister may determine, shall be compiled and tabulated by the Commissioner and published at such times and in such manner as the Minister may direct.

[Subsection (1) substituted by section 34 of Act 84 of 1987 and section 38 of Act 59 of 1990]

 

(2)     For the purposes of subsection (1) any person –

 

(a)     entering any goods for import or export shall furnish, in addition to any particulars necessary for making due entry of such goods, such particulars of such goods as the Commissioner may from time to time require for the compilation of import and export statistics; or

(b)     manufacturing any excisable goods or fuel levy goods shall furnish in such manner and at such times as the Commissioner may require the value for excise duty purposes in terms of section 69 or for fuel levy purposes of all excisable goods or fuel levy goods manufactured by him, whether or not such goods are subject to ad valorem duty or to a duty calculated according to a unit of quantity, volume or other measurement, as the case may be.

[Paragraph (b) substituted by section 34 of Act 84 of 1987]

[Subsection (2) added by section 20 of Act 52 of 1986]

 

(3)     For the purposes of paragraph (b) of subsection (2) the value for fuel levy purposes shall be deemed to be the value for excise duty purposes in terms of section 69 in respect of such goods manufactured in the Republic.

[Subsection (3) added by section 34 of Act 84 of 1987]

[Section 117 substituted by section 35 of Act 105 of 1969]

Section 118 (Customs Act) – Delegation of powers and assignment of duties

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118. Delegation of powers and assignment of duties

 

The Minister may, subject to such conditions as he may in each case impose –

 

(a)     delegate any of the powers which may be exercised or assign any of the duties which shall be performed by him in accordance with the provisions of sections 48, 49, 51, 52, 53, 56, 56A, 57, 60 (3), 75 (15), 99 (4), 105 and 113 (4) to the Deputy Minister of Finance;

 

(b)     and for such period as he may specify in each case, delegate any of his powers under this Act (except any power relating to the amendment of any Schedule or the making of any regulation) to the Commissioner.

[Section 118 substituted by section 72 of Act 53 of 1999]

Section 119 (Customs Act) – Substitution of Schedules

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119. Substitution of Schedules

Whenever any Schedule to this Act or any part or item thereof, is substituted and the new Schedule or part or item provides that the Minister or the Commissioner may impose or prescribe any condition or approve of any matter or thing in relation to any class of goods, any condition imposed or prescribed or approval given by the Minister or the Commissioner under the Schedule or part or item in relation to such class of goods before substitution shall be deemed to have been imposed, prescribed or given under the new Schedule or part or item.

Section 119A (Customs Act) – Special provisions for customs modernisation

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119A.   Special provisions for customs modernisation

 

(1)     Notwithstanding anything to the contrary contained in this Act, for the purposes of modernising customs or excise administration where –

[Words in subsection 1 preceding paragraph (a) substituted by section 4 of Act 25 of 2011 effective on 14 December 2011]

 

(a)     enabling provisions for the implementation of any part of a modernisation program are urgently required; and

(b)     it is not possible to effect timeously the necessary amendment to any relevant section of this Act,

the Commissioner may by rule, in respect of any person or class of persons or any class or kind of goods, ship or vehicle or any activity regulated by this Act –

(i)      adapt any existing power, duty or function contemplated in this Act for purposes of establishing alternative or revised administrative policies and procedures that will give effect to the modernisation program;

(ii)     include in such rules any requirement, process or procedure relating to –

(aa)    any electronic communication contemplated in sections 7, 7A, 8, 101A or 101B, or as may be reasonably necessary in respect of any other activity which is required to be regulated by this Act;

(bb)   the processing of travellers;

(cc)    the clearance of goods;

(dd)   the import, export or handling of goods;

(ee)    the licensing and the operation of licensed premises;

(ff)    the control over the movement of any person, ship, vehicle or goods;

(gg)   the manufacture of goods;

(hh)   the administration of any international agreement; and

(ii)     any other activity regulated by this Act.

(2)     Any rule contemplated in subsection (1) –

 

(a)     must be consistent with the objectives of this Act;

(b)     may exempt any person or class of persons or any class or kind of goods, ship or vehicle or any activity regulated by this Act from the application of such rule in the circumstances and for the period as may be specified in such rule.

 

(3)     Any rule made or any amendment or withdrawal of or insertion in such rule under this section in any calendar year shall, unless Parliament otherwise provides, lapse on the last day of the next calendar year, but without detracting from the validity of such rule or any amendment, withdrawal or insertion before it has so lapsed.

[Section 119A inserted by section 32 of Act 18 of 2009]

Section 119B (Customs Act) – Arrangements for obtaining undue tax benefits

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119B. Arrangements for obtaining undue tax benefits

(1)     Notwithstanding anything in this Act, whenever the Commissioner is satisfied that any arrangement-

(a)     has been entered into or carried out which has the effect of any person obtaining a tax benefit; and

(b)     having regard to the substance of the arrangement-

(i)      was entered into or carried out by means or in a manner which would not normally be employed for bona fide business purposes, other than the obtaining of a tax benefit; or

(ii)     has created rights or obligations which would not normally be created between persons dealing at arm’s length; and

(c)     was entered into or carried out solely or mainly for the purpose of obtaining a tax benefit,

the Commissioner may determine the liability for duty imposed under this Act, and the amount thereof, as if the arrangement had not been entered into or carried out, or in such manner as in the circumstances of the case the Commissioner deems appropriate for the prevention or diminution of that tax benefit.

(2)     An arrangement is presumed to have been entered into or carried out for the sole or main purpose of obtaining a tax benefit unless and until the party obtaining a tax benefit proves that, reasonably considered in light of the relevant facts and circumstances, obtaining a tax benefit was not the sole or main purpose of the arrangement.

(3)     For the purposes of this section-

Section 12 (Customs Act) – Goods imported or exported over land

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12. Goods imported or exported overland

(1)    


(a)     Where any goods are imported by train the railway authority concerned shall furnish the Controller with which documents as may be prescribed by rule relating to such goods.

(b)     The station master or other person in control of railway premises shall not permit any such goods to be removed from such premises before due entry thereof unless the Controller allows such goods to be so removed, subject to such conditions as he may in each case impose, before such entry.

[Subsection (1) amended by section 10 of Act 59 of 1990 and substituted by section 7 of Act 45 of 1995]

(2)     The conductor, guard or other person in charge of a train shall on demand by any officer furnish him with all information at his disposal in respect of any goods on such train.

(3)    


(a)     The person in charge of any vehicle (other than an aircraft or a railway train) whether or not conveying any goods, which arrives by land at any place in the Republic shall come to the office of the Controller nearest to the point at which he crossed the border or the office of the Controller which is most conveniently situated in relation to that point before unloading any goods or in any manner disposing of such vehicle or goods, and make a full written report to such Controller concerning the vehicle or goods, the journey and the destination of the goods, and shall make and subscribe to a declaration as to the truth of the report.

(b)     Such persons shall fully and truthfully answer all questions put to him and produce any way-bills or other documents demanded of him by such Controller.

(4)     No person shall remove a vehicle referred to in subsection (3) from the office referred to in that subsection until due entry has been made of such vehicle and the goods carried thereon or until permission for removal has been granted by the Controller.

(5)    


(a)     Every person arriving in the Republic overland, on foot or otherwise shall, whether or not he has any goods in his possession, come to the office of the Controller nearest to the point at which he crossed the border or the office of the Controller which is most conveniently situated in relation to that point, and there report to the Controller the circumstances in which he entered the Republic.

(b)     If he has any goods in his possession, he shall furnish the said Controller with full particulars thereof, and shall fully and truthfully answer all questions put to him by such Controller.

(c)     Such person shall not in any manner dispose of any goods in his possession until they have been released by the Controller.

(6)     The provisions of subsection (5) shall not apply to persons arriving in the Republic by train or by air who pass through or disembark at a place where a Controller is stationed.

(7)     No person in charge of any vehicle (other than an aircraft or a train), whether or not conveying any goods for exportation overland shall remove any such vehicle or goods beyond the borders of the Republic unless due entry has been made of such vehicle and the goods carried thereon or permission for removal has been granted by the Controller.

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

(8)     The controller may grant a general permission to any person referred to in subsections (4) and (7) in respect of such vehicles.

[Subsection (8) added by section 7 of Act 45 of 1995]

Section 121 (Customs Act) – Repeal of laws

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121. Repeal of laws

(1)     Subject to the provisions of subsection (2), the laws specified in Schedule No. 9 are hereby repealed to the extent set out in the third column of that Schedule.

[Subsection (1) amended by section 8 of Act 98 of 1970]

(2)     Anything done in terms of any provision of any law repealed by subsection (1) shall be deemed to have been done under the corresponding provision of this Act.

Section 13 (Customs Act) – Goods imported or exported by post

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13. Goods imported or exported by post

 

(1)     For the purposes of entry and collection of duty on goods imported into the Republic by post, any form or label completed by the sender in respect of the postal item in question and on which the particulars necessary for the assessment of duty are set forth, shall be deemed to be an entry made under the provisions of this Act, and the particulars on any such form or label shall, for the purposes of this Act, be taken as the declaration to be made by the importer under section 38: Provided that the Commissioner may by rule exclude from the provisions of this subsection any goods of a class or kind specified in such rule or any such goods imported in circumstances so specified.

[Subsection (1) substituted by section 3 of Act 101 of 1985 and section 8 of Act 45 of 1995]

 

(2)     ……….

[Subsection (2) substituted by section 2 of Act 112 of 1977 and deleted by section 3 of Act 101 of 1985]

 

(3)    

 

(a)     Notwithstanding anything contained in subsection (1), any goods imported by post which the addressee desires to enter for warehousing, or for removal or export in bond, or under any heading or item of Schedule No. 1 which requires that a certificate be given or a condition be complied with, or under any item of Schedule No. 3, or under any item of Schedule No. 2 or 4 unless exempted by the Commissioner by rule, shall be so entered at a customs and excise office before a Controller.

(b)     Notwithstanding anything contained in subsection (1), any goods imported by post by such class of addressee, or any goods imported by post and of such class or kind, as may be prescribed by the Commissioner by rule, shall be entered at a customs and excise office before a Controller.

[Subsection (3) substituted by section 3 of Act 57 of 1966, section 5 of Act 105 of 1969 and section 3 of Act 101 of 1985, amended by section 3 of Act 52 of 1986 and section 11 of Act 59 of 1990 and substituted by section 8 of Act 45 of 1995]

 

(4)    

 

(a)     In the case of goods exported by post, any form or label affixed to or completed in respect of a postal item and on which a description of the contents and their value are set forth, shall be deemed to be a bill of entry for export as required by this Act.

(b)     Notwithstanding the provisions of paragraph (a), the Commissioner may prescribe by rule goods which shall be entered for export at a customs and excise office before a Controller.

[Subsection (4) substituted by section 3 of Act 101 of 1985 and section 8 of Act 45 of 1995]

 

(5)     Notwithstanding anything contained in subsection (1) or in any other law but subject to the provisions of subsection (3), any person importing goods by post shall submit the invoice in respect of such goods to the postmaster concerned, and no person shall receive, remove, take, deliver or in any manner deal with or in such goods unless the correct duty has been paid to that postmaster.

[Subsection (5) added by section 3 of Act 52 of 1986]

 

(6)     Any postmaster may at any time detain any imported postal item under his control and cause such postal item to be removed to the Controller, who may examine such postal item, and if the goods therein are found not to agree in all respects with the particulars relating to the value, description or quantity appearing on the form or label referred to in subsection (1) or the invoice concerned, such goods shall notwithstanding anything to the contrary in any other law contained be liable to forfeiture.

[Subsection (6) added by section 3 of Act 52 of 1986 and substituted by section 8 of Act 45 of 1995]