Category: Customs and Excise Act No. 91 of 1964

Section 54 (Customs Act) – Special provisions regarding the importation of cigarettes

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54. Special provisions regarding the importation of cigarettes

 

(1)     The Commissioner may prescribe by rule-

 

(a)     the sizes and types of containers in which cigarettes may be imported into the Republic;

(b)     distinguishing marks or numbers in addition to the stamp impression referred to in subsection (2) which must or must not appear on containers of imported cigarettes;

(c)     any other matter which is necessary to prescribe and useful to achieve the efficient and effective administration of this section.

[Subsection (1) substituted by section 43 of Act 45 of 1995 and section 141 of Act 45 of 2003]

 

(2)     No person may import any cigarettes unless-

 

(a)     if entered for home consumption, a stamp impression determined by the Commissioner has been made on their containers; or

(b)     if entered for storage in a customs and excise warehouse for export such stamp impression does not appear on the containers; and

(c)     the cigarettes otherwise comply with the requirements prescribed by rule.

[Subsection (2) substituted by section 141 of Act 45 of 2003]

 

(3)     No imported cigarettes shall be sold or disposed of or removed from the customs and excise warehouse concerned except in accordance with the provisions of this Act.

 

(a)     No cigarettes in containers bearing the stamp impression referred to in subsection (2), may be entered for removal in bond as contemplated in section 18 for transit through the Republic.

(b)     Any cigarettes in containers bearing such stamp impression so entered for removal in bond shall be liable to forfeiture in accordance with the provisions of this Act.

[Subsection (4) inserted by section 19 of Act 32 of 2005]

[Section 54 amended by section 3 of Act 85 of 1968 and substituted by section 13 of Act 112 of 1977]

Section 54B (Customs Act) – Rate of environmental levy

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54B.    Rate of Environmental Levy

 

(1)     The environmental levy shall be levied at a rate as may be specified in any item of Part 3 of Schedule No. 1 and the environmental levy so specified in such item shall be payable in addition to any duty prescribed in respect of the goods concerned in any heading or subheading of Part 1 or Part 2 of Schedule No. 1.

 

(2)     Notwithstanding anything to the contrary contained in this Act, the environmental levy shall, subject to the provisions of this Chapter and except for the purposes of any customs union agreement contemplated in section 49 or any other law, be deemed to be a duty leviable under this Act.

[Subsection (2) substituted by section 14 of Act 36 of 2007]

[Section 47D renumbered to 54B by section 32 of Act 16 of 2004 effective on 1 June 2004]

Section 54C (Customs Act) – Application of other provisions of this Act

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54C.    Application of other provisions of this Act

 

Subject to such exceptions and adaptations as may be prescribed in this Chapter, any Schedule or any rule, the provisions of this Act governing the administration of excisable goods, including-

 

(a)

 

(i)      the importation of excisable goods and imported excisable goods; and

(ii)     the payment of duty on imported excisable goods; or

(b)

 

(i)      the manufacture of excisable goods; and

(ii)     the entry for home consumption, removal from any customs and excise manufacturing warehouse and payment of duty contemplated in section 19A,

 

shall apply mutatis mutandis to environmental levy goods imported into or manufactured in the Republic.

[Section 47E inserted by section 139 of Act 45 of 2003, renumbered to section 54C by section 32 of Act 16 of 2004, substitututed by section 43 of Act 32 of 2014 effective on a date on which the Customs Control Act takes effect in terms of section 944(1) of that Act, substitution by section 43 of Act 32 of 2014 repealed by section 77 of Act 13 of 2017 effective on 21 July 2014 and substituted by section 15 of Act 13 of 2017 effective on the date on which section 18(4) of the Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2017, comes into operation, 1 April 2018 – effective on 1 June 2004]

Section 54D (Customs Act) – Rebates, refunds and drawbacks

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54D.    Rebates, Refunds and Drawbacks

 

The Minister may, notwithstanding anything to the contrary contained in this Act, provide under section 75(15) for a rebate, refund or drawback of any environmental levy in an item of a separate Part of Schedule No. 3, 4, 5 or 6, which shall be deemed to be an amendment of such Schedule, in the circumstances and for the purposes and on compliance with any conditions that may be specified in such Part or item.

[Section 47F renumbered to 54D by section 32 of Act 16 of 2004 effecive on 1 June 2004]

Section 54E (Customs Act) – Licensing

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54E.    Licensing

 

(1)     From the date this Chapter comes into operation, no environmental levy goods may be manufactured in the Republic except in a customs and excise manufacturing warehouse licensed in terms of this Act.

 

(2)     The applicant for such a license must apply on the form prescribed by rule and must comply with all the provisions of this Act and any requirements the Commissioner may prescribe in each case.

 

(3)     The application must be supported by the agreement and other documents as may be prescribed by rule.

 

(4)     Before such warehouse is licensed the applicant for a license must-

 

(a)     furnish such security as contemplated in section 60(c)(i); and

(b)     pay the licence fee prescribed in Schedule No. 8.

 

(5)     The provisions of section 60 (2) shall apply mutatis mutandis in respect of any application for a licence or the suspension or cancellation of a licence.

[Section 47G renumbered to 54E by section 32 of Act 16 of 2004, effective on 1 June 2004]

Section 54EA (Customs Act) – Exemption from licensing and payment of environmental levy

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54EA.    Exemption from licensing and payment of environmental levy

 

(1)     Notwithstanding anything to the contrary contained in this Chapter or any other provision of this Act, the Commissioner may by rule-

 

(a)     exempt a person or category of persons from-

(i)      all or any of the requirements of section 54E; and

(ii)     the payment of environmental levy,

for any period in respect of any quantity or class or any quantity of any class of environmental levy goods manufactured by such person or category of persons;

(b)     prescribe conditions and other requirements in respect of such exemption; and

(c)     prescribe circumstances under which such exemption may be cancelled.

[Section 54 EA inserted by section 95 of Act 60 of 2008 effective on 21 Oct 2008]

Section 54F (Customs Act) – Rules

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54F.     Rules

 

The Commissioner may prescribe by rule-

 

(a)     any procedure in addition to or in substitution of any existing rule regulating procedures in respect of the importation of goods and imported goods or excisable goods in order to provide for any necessary exception or adaptation in administering the provisions of this Chapter;

 

(b)     mutatis mutandis for the purposes of this Chapter, any procedure to which section 19A and its rules relate;

 

(c)     the form of agreement to be entered into between the applicant and the Commissioner;

 

(d)     the accounts and other documents to be kept and to be submitted when payment is made;

 

(e)     all matters which are required or permitted in terms of this Chapter to be prescribed by rule;

 

(f)      any other matter which is necessary to prescribe and useful to achieve the efficient and effective administration of this Chapter.

[Section 47H renumbered to 54F by section 32 of Act 16 of 2004, effective on 1 June 2004]

[Chapter VA inserted by section 139 of Act 45 of 2003]

Section 54H (Customs Act) – Rate of health promotion levy

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54H.    Rate of health promotion levy

 

(1)     The health promotion levy shall be levied at a rate as may be specified in any item of Part 7 of Schedule No. 1 and the health promotion levy so specified in such item shall be payable in addition to any duty prescribed in respect of the goods concerned in any heading or subheading of Part 1, Part 2 or Part 3 of Schedule No. 1.

 

(2)     Notwithstanding anything to the contrary contained in this Act, the health promotion levy shall, subject to the provisions of this Chapter and except for the purposes of any customs union agreement contemplated in section 49 or any other law, be deemed to be a duty leviable under this Act.

Section 55 (Customs Act) – General provisions regarding anti-dumping, countervailing and safeguard duties and measures

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55. General provisions regarding anti-dumping, countervailing and safeguard duties and measures

[Heading substituted by section 66 of Act 20 of 2006]

 

(1)     The goods specified in Schedule No. 2 shall, upon entry for home consumption, be liable, in addition to any other duty payable in terms of the provisions of this Act, to the appropriate anti-dumping, countervailing or safeguard duties provided for in respect of such goods in that Schedule at the time of such entry, if they are imported from a supplier, or originate in a territory, specified in that Schedule in respect of those goods.

 

(2)    

 

(a)     The imposition of any anti-dumping duty in the case of dumping as defined in the International Trade Administration Act, 2002 (Act No. 71 of 2002), a countervailing duty in the case of subsidized export as so defined or a safeguard duty or quota in the case of disruptive competition as so defined and the rate at which or the circumstances in which such duty or quota is imposed in respect of any imported goods shall be in accordance with any request by the Minister of Trade and Industry under the provisions of the International Trade Administration Act, 2002.

[Paragraph (a) substituted by section 69 of Act 32 of 2004 and section 66 of Act 20 of 2006]

(b)     Any such anti-dumping, countervailing or safeguard duty may be imposed in respect of the goods concerned in accordance with such request with effect from the date on which any provisional payment in relation to anti-dumping, countervailing or safeguard duty is imposed in respect of those goods under section 57A.

[Paragraph (b) substituted by section 3 of Act 16 of 1997]

 

(3)    

 

(a)     Whenever any anti-dumping, countervailing or safeguard duty is imposed on any goods under the provisions of this Chapter, the owner of any such goods stored in a customs and excise warehouse shall produce the invoice and other documents relating to such goods to the Controller not later than the time of entry of all or any part of such goods for removal from such warehouse.

(b)     The provisions of paragraph (a) shall not apply in the case of such goods entered for export from a customs and excise warehouse.

 

(4)     An anti-dumping, countervailing or safeguard duty or quota imposed under the provisions of this Chapter shall not apply to any goods entered under the provisions of any item specified in Schedule No. 3 or 4 unless such item is specified in Schedule No. 2 in respect of such goods.

[Subsection (4) substituted by section 66 of Act 20 of 2006]

 

(5)     Notwithstanding the provisions of section 56, 56A or 57, the Commissioner may, subject to such conditions as he may impose in each case, exempt from payment of any anti-dumping, countervailing or safeguard duty, any goods which are imported in such circumstances or in such quantities that the importation of such goods does not, in his opinion, constitute regular importation of such goods for trade purposes.

[Section 55 amended by section 12 of Act 95 of 1965 and section 6 of Act 103 of 1972 and substituted by section 15 of Act 112 of 1977 and section 8 of Act 61 of 1992]