Category: Customs and Excise Act No. 91 of 1964

Section 39A (Customs Act) – Sale in transit

Posted on by admin_kmos

39A.   Sale in transit

Notwithstanding anything to the contrary in this Act contained, the importer of any goods purchased from any South African consignee after shipment of those goods but before the date of entry thereof, shall produce to the Controller the invoice relating to such purchase, and the price actually paid or payable for those goods by virtue of such purchase shall, for the purposes of section 65 (1), be the transaction value of those goods.

[Section 39A inserted by section 5 of Act 101 of 1985]

Section 39C (Customs Act) – Simplified clearance and release procedures for authorised persons

Posted on by admin_kmos

39C.    Simplified clearance and release procedures for authorised persons

 

(1)     Notwithstanding anything to the contrary contained in this Act, the Commissioner may, in accordance with this section, allow an importer or exporter accredited in terms of section 64E, or a category of authorised persons specified by rule, to-

 

(a)     obtain release of goods imported or for export on delivery of an incomplete bill of entry as the Commissioner may prescribe generally by rule or determine in a specific instance;

(b)     periodically deliver a supplementary bill of entry in respect of a specific preceding incomplete bill of entry as may be specified in such rule.

 

(2)     Unless the context otherwise indicates, the provisions of section 39B(1), (2), (3), (4), (5), (7), (9), (10), (11), (12) and (13) apply mutatis mutandis to this section.

 

(3)     An authorised importer or exporter shall, within a period of seven days from the last day of the preceding month, deliver a supplementary bill of entry in respect of each incomplete bill of entry delivered during that month and pay any duties due on such goods in accordance with the requirements of section 39(1) and (2).

[Section 39C inserted by section 34 of Act 61 of 2008 – commencement date of section 39C o be proclaimed]

Section 39D (Customs Act) – Simplified procedures for immediate release of goods

Posted on by admin_kmos

39D.   Simplified procedures for immediate release of goods

 

(1)     Notwithstanding anything to the contrary contained in any provision of this Act, the Commissioner may-

 

(a)     subject to such conditions as the Commissioner may prescribe generally by rule or may determine in a specific instance;

(b)     in respect of a class or kind of goods specified in such rule; and

(c)     for which immediate clearance and release are requested,

authorise the clearance and release of such goods on the basis of-

(i)     the information affixed to documents and parcels contained in a consignment of postal goods not imported through the South African Post Office Limited if the Commissioner records such information, or is satisfied that such information is being recorded for purposes of record and audit;

(ii)    a transport document containing the minimum information as specified by the Commissioner and presented electronically by the responsible carrier or cargo reporter referred to in the rules contemplated in section 8, within such a period prior to the arrival or departure of the ship, aircraft or vehicle carrying such goods as may be prescribed by rule; or

(iii)

(aa)   an incomplete bill of entry contemplated in section 39B containing the information required in terms of that section; or

(bb)   other information or documents as may be prescribed by the Commissioner by rule,

and, if true and correct, such information or documents shall, subject to payment of any duty due on such goods in such a manner and within such a period as may be specified by rule, be deemed to be a due entry of the goods for the purposes of this Act from the date of delivery of such documents where the Commissioner authorises clearance and release of those goods.

[Commencement date of subsection (1) to be proclaimed]

 

(2)

 

(a)     The provisions of subsection (1) do not apply to-

(i)     goods of which the importation or exportation is prohibited or restricted in terms of any law;

(ii)    goods of a customs value exceeding a limit specified by rule;

(iii)   dutiable goods liable to duty in excess of a limit specified by rule;

(iv)    any class or kind of goods that the Commissioner consider-

(aa)    to be a high risk to revenue; or

(bb)   not suitable for clearance and release as contemplated in subsection (1).

(b)     An importer or exporter of goods contemplated in paragraph (a), must make due entry of such goods as required in terms of sections 38 and 39.

[Commencement date of subsection (2) to be proclaimed]

 

(3)

(a)     Notwithstanding anything to the contrary contained in this Act, an importer who is unable to make due entry of goods imported may apply to the Commissioner for the immediate release of such goods as contemplated in paragraph (b), if the-

(i)     importer provides sufficient reasons why immediate release of the goods is required;

(ii)    importer applies for such immediate release within the periods contemplated in section 38(1)(a);

(iii)   Commissioner is satisfied that the importer will subsequently make due entry of the goods as required by section 39;

(iv)    importer satisfies the Commissioner that the importation of the goods concerned is not prohibited or restricted in terms of any other law, or if so restricted, provides the Commissioner with the required documentation authorising the importation thereof;

(v)     importer or agent lodges such security as the Commissioner may require in respect of any duties due on such goods pending the delivery of the bill of entry contemplated in subparagraph (iii) and payment of such duties; and

(vi)    application for immediate clearance is accompanied by such essential documentation as may be prescribed by rule or determined by the Commissioner in a specific instance; or

(vii)   importer complies with such other requirements as may be prescribed by rule.

(b)     Application for immediate release in the circumstances contemplated in paragraph (a), shall be  made on a bill of entry, in the prescribed form endorsed in a manner prescribed by rule to-

(i)     indicate that its purpose is solely to apply to the Commissioner for immediate release of the goods described therein; and

(ii)    furnish an undertaking to comply with the provisions of this section and the rules made thereunder.

(c)     A bill of entry endorsed in the manner contemplated in paragraph (b) shall be deemed not to be due entry.

(d)     An importer who has been granted immediate release of goods in terms of the provisions in this subsection must make due entry of such goods within the period contemplated in section 38(1)(a) and such bill of entry shall be deemed to be effective from the date that release is granted.

(e)     The Commissioner may prescribe by rule the manner of release and conditions in terms of which release of such goods may be authorised.

(f)     Where the importer applies to the Commissioner for an extension before expiry of the period contemplated in section 38(1)(a), the Commissioner may extend that period by not more than seven days where the Commissioner is satisfied that reasonable grounds exist on which the importer is not able to obtain the necessary information or documents to make due entry of the goods.

 

(4)

 

(a)     The Commissioner may refuse any application for immediate release of goods in a manner contemplated in subsection (3) where the importer has failed to comply with any condition prescribed therein or the rules or any condition imposed by the Commissioner.

(b)     Where the Commissioner has refused such an application, the importer concerned shall, within five days of such refusal-

(i)      make due entry of the goods as contemplated in section 39; or

(ii)     otherwise deal with the goods as the Commissioner may direct,

failing which the goods shall be regarded as uncleared.

[Section 39D inserted by section 34 of Act 61 of 2008]

Section 42 (Customs Act) – Entry by bill of sight

Posted on by admin_kmos

42. Entry by bill of sight

 

(1)     If any importer makes and subscribes to a declaration that he cannot for want of full information make due entry of any goods, the Controller may accept an entry by bill of sight for those goods by the best description which can be given, and may grant a warrant in respect thereof so that the same may be landed and brought to a place indicated by the Controller at the risk and expense of the importer for the purpose of being seen and examined by him there in the presence of the Controller.

 

(2)    

 

(a)     The importer shall make due entry of those goods within three days of the date on which they were brought to the place of examination which shall be regarded as a special State warehouse for the purpose of securing the duties thereon until the goods are duly entered and removed or delivered in accordance with this Act.

(b)     In default of due entry such goods may after three months of the date of receipt thereof into the said place of examination be disposed of in the manner described in section 43.

 

(3)     No goods entered by bill of sight in terms of this section shall be removed without due entry after sight, and the penalties prescribed in this Act in respect of the incorrect or false entry of goods are also applicable in respect of the said due entry after sight.

Section 44A (Customs Act) – Joint and several liability for duty or certain amounts

Posted on by admin_kmos

44A.   Joint and several liability for duty or certain amounts

 

Subject to the provisions of sections 36A(2)(b)(i) and 99(2)(b), whenever in terms of this Act liability for duty or any amount demanded under section 88(2)(a) devolves on two or more persons, each such person shall, unless he proves that his relevant liability has ceased in terms of this Act, be jointly and severally liable for such duty or amount, any one paying, the other or others to be absolved pro tanto.

[Section 44A inserted by section 14 of Act 84 of 1987 and substituted by section 34 of Act 45 of 1995]

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 46 (Customs Act) – Origin of goods

Posted on by admin_kmos

46. Origin of goods



(1)     For the purposes of this Act, except where any agreement contemplated in section 49 or 51 otherwise provides, goods shall not be regarded as having been produced or manufactured in any particular territory unless –



(a)     at least twenty-five per cent (or such other percentage as may be determined under subsection (2), (3) or (4)) of the production cost of those goods, determined in accordance with the rules, is represented by materials produced and labour performed in that territory;



(b)     the last process in the production or manufacture of those goods has taken place in that territory; and



(c)     such other processes as the Commissioner may, at the request of the International Trade Administration Commission, by rule prescribe in respect of any class or kind of goods, have taken place in the production or manufacture of goods of such class or kind in that territory.

[Paragraph (c) substituted by section 137 of Act 45 of 2003]

[Subsection (1) amended by section 2 of Act 61 of 1992, substituted by section 36 of Act 45 of 1995 and amended by section 52 of Act 53 of 1999]



(2)     The Commissioner may from time to time, at the request of the International Trade Administration Commission, by rule increase the percentage prescribed in subsection (1), in regard to any class or kind of imported goods, or in regard to any class or kind of such goods from a particular territory, to which that subsection applies;

[Subsection (2) substituted by section 5 of Act 68 of 1989, section 2 of Act 61 of 1992, section 36 of Act 45 of 1995 and section 137 of Act 45 of 2003]



(3)     The State President may, by agreement with the government of any territory, increase or reduce for the purposes of section 51 the percentage prescribed in subsection (1) of this section in so far as that territory is concerned, in regard to any class or kind of goods to which that subsection applies.



(4)     The Commissioner may –



(a)     in respect of any excisable or other goods produced or manufactured in the Republic or any class or kind of such goods or any such goods in respect of which circumstances specified by rule apply, increase or reduce by rule the percentage prescribed in subsection (1);



(b)     exclude by rule any goods or class or kind of goods referred to in paragraph (a) from the provisions of subsection (1);



(c)     prescribe by rule that any goods or class or kind of goods referred to in paragraph (a) shall not be regarded as having been produced or manufactured in the Republic unless such processes in connection with the production or manufacture as may be specified in such rule have taken place in the Republic.



(d)     for the purposes of any tariff preferences allowed by any country in respect of goods exported from the Republic other than tariff preferences provided in terms of agreements contemplated in section 49 or 51, prescribe by rule certificates of origin, the authority to print such certificates or other forms, the documents to be produced upon entry for exportation, particulars to be stated on such entry and any other requirements which may be necessary for the administration of such exports.

[Paragraph (d) added by section 52 of Act 53 of 1999]

(5)    

(a)     Any person entering any imported goods which are –



(i)      liable to any provisional payment as contemplated in section 57A or to anti-dumping duty imposed under section 56 or countervailing duty imposed under section 56A or safeguard measure imposed under section 57; or



(ii)     subject to any restriction in terms of any other law when imported from a specified country or specified countries; and



(iii)    imported from a country or countries other than the country or countries or supplier in respect of which such payment, duty or restriction is prescribed, shall produce to the Controller at the time of presenting the bill of entry a declaration of origin in respect of such goods.



(b)     The Commissioner may by rule prescribe for the purposes of this subsection –



(i)      a declaration or other forms; and



(ii)     any other matter which the Commissioner may consider reasonably necessary and useful to achieve the efficient and effective administration of this subsection.

[Subsection (5) deleted by section 36 of Act 45 of 1995, added by section 52 of Act 53 of 1999 and substituted by section 9 of Act 36 of 2007]

Section 47A (Customs Act) – Prohibition of certain acts in respect of goods not duly entered

Posted on by admin_kmos

47A.   Prohibition of certain acts in respect of goods not duly entered

(1)     Subject to the provisions of this Act, no person shall remove, receive, take, deliver or deal with or in any imported or excisable goods or fuel levy goods unless such goods have been duly entered.

(2)     ………..

[Subsection (2) deleted by section 38 of Act 45 of 1995]

[Section 47A inserted by section 7 of Act 101 of 1985, amended by section 16 of Act 84 of 1987 and substituted by section 4 of Act 98 of 1993]