Category: Customs and Excise Act No. 91 of 1964

Section 56 (Customs Act) – Imposition of anti-dumping duties

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56. Imposition of anti-dumping duties

(1)     The Minister may from time to time by notice in the Gazette amend Schedule No. 2 to impose an anti-dumping duty in accordance with the provisions of section 55(2).

(2)     The Minister may, in accordance with any request by the Minister of Trade and Industry, from time to time by notice in the Gazette –

(a)     withdraw or reduce, with or without retrospective effect and to such extent as may be specified in the notice; or

(b)     otherwise amend, from the date of such amendment or any later date to such extent as may be specified in the notice,

any anti-dumping duty imposed under subsection (1).

[Subsection (2) substituted by section 67 of Act 20 of 2006]

(3)     The provisions of section 48(6) shall mutatis mutandis apply in respect of any amendment, withdrawal or reduction made under the provisions of subsection (1) or (2) of this section.

[Subsection (3) substituted by section 6 of Act 19 of 1994]

[Section 56 substituted by section 16 of Act 112 of 1977, amended by section 4 of Act 93 of 1978, section 4 of Act 89 of 1984 and section 7 of Act 52 of 1986 and substituted by section 9 of Act 61 of 1992]

Section 56A (Customs Act) – Imposition of countervailing duties

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56A.    Imposition of countervailing duties

 

(1)     The Minister may from time to time by notice in the Gazette amend Schedule No. 2 to impose a countervailing duty in accordance with the provisions of section 55(2).

 

(2)     The Minister may, in accordance with any request by the Minister of Trade and Industry from time to time by notice in the Gazette –

 

(a)     withdraw or reduce, with or without retrospective effect and to such extent as may be specified in the notice; or

(b)     otherwise amend, from the date of such amendment or any later date to such extent as may be specified in the notice,

any countervailing duty imposed under subsection (1).

[Subsection (2) substituted by section 68 of Act 20 of 2006]

 

(3)     The provisions of section 48(6) shall mutatis mutandis apply in respect of any amendment, withdrawal or reduction made under the provisions of subsection (1) or (2) of this section.

[Subsection (3) substituted by section 7 of Act 19 of 1994]

[Section 56A inserted by section 10 of Act 61 of 1992]

Section 57 (Customs Act) – Imposition of safeguard measures

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57. Imposition of safeguard measures

[Heading substituted by section 69 of Act 20 of 2006]

 

(1)     The Minister may from time to time by notice in the Gazette amend Schedule No. 2 to impose a safeguard duty or quota in accordance with the provisions of section 55(2).

[Subsection (1) substituted by section 69 of Act 20 of 2006]

 

(2)     The Minister may, in accordance with any request by the Minister of Trade and Industry from time to time by notice in the Gazette –

 

(a)     withdraw or reduce, with or without retrospective effect and to such extent as may be specified in the notice; or

(b)     otherwise amend, from the date of such amendment or any later date to such extent as may be specified in the notice,

 

any safeguard duty or quota imposed under subsection (1).

[Subsection (2) substituted by section 69 of Act 20 of 2006]

 

(3)     The provisions of section 48(6) shall mutatis mutandis apply in respect of any amendment, withdrawal or reduction made under the provisions of subsection (1) or (2) of this section.

[Subsection (3) substituted by section 8 of Act 19 of 1994]

[Section 57 substituted by section 17 of Act 112 of 1977 and section 11 of Act 61 of 1992]

Section 57A (Customs Act) – Imposition of provisional payments

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57A.      Imposition of provisional payment

 

(1)     Whenever the International Trade Administration Commission publishes a notice in the Gazette to the effect that it is investigating the imposition of an anti-dumping, countervailing or safeguard duty on goods imported from a supplier or originating in a territory specified in that notice, the Commissioner shall, in accordance with any request by the said Commission, by notice in the Gazette impose a provisional payment in respect of those goods for such period and for such amount as the Commission may specify in such request.

[Subsection (1) substituted by section 3 of Act 16 of 1997 and section 142 of Act 45 of 2003]

 

(2)     The Commissioner shall, in accordance with any request by the said Commission, by further notice in the Gazette extend the period for which the provisional payment mentioned in subsection (1) is imposed or withdraw or reduce it with or without retrospective effect and to such extent as may be specified in the request

[Subsection (2) substituted by section 142 of Act 45 of 2003]

 

(3)     Such provisional payment shall be paid on goods subject thereto, at the time of entry for home consumption thereof, as security for any anti-dumping, countervailing or safeguard duty which may be retrospectively imposed on such goods under section 56, 56A or 57 and may be set off against the amount of the retrospective anti-dumping, countervailing or safeguard duty payable.

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

 

(4)     If no anti-dumping, countervailing or safeguard duty is imposed before expiry of the period for which a provisional payment in relation to the goods concerned has been imposed, the amount of such payment shall be refunded.

[Subsection (4) substituted by section 3 of Act 16 of 1997]

 

(5)     If the amount of any such provisional payment on the said goods –

 

(a)     exceeds the amount of any anti-dumping, countervailing or safeguard duty retrospectively imposed on such goods under section 56, 56A or 57, the amount of the difference shall be refunded; or

(b)     is less than the amount of the anti-dumping, countervailing or safeguard duty so imposed, the amount of the difference shall not be collected.

[Subsection (5) substituted by section 3 of Act 16 of 1997]

[Section 57A inserted by section 18 of Act 112 of 1977, amended by section 4 of Act 89 of 1983 and substituted by section 12 of Act 61 of 1992]

Section 58 (Customs Act) – Time when new or increased duties become payable

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58. Time when new or increased duties become payable

(1)     The Minister may table at any time in the National Assembly a taxation proposal imposing a new duty or increasing the rate of duty already payable upon any goods specified in the said proposal, and such new duty or increased rate of duty shall, subject to the provisions of subsection (2), from the time when the proposal was tabled be payable on all such goods as have not at the said time been entered for home consumption.

[Subsection (1) substituted by section 10 of Act 86 of 1982 and amended by section 21 of Act 84 of 1987, section 2 of Act 105 of 1992 and section 14 of Act 27 of 1997]

(2)     Whenever the Minister tables, under the provision of subsection (1), a taxation proposal relating to imported and excisable goods of the same class or kind, any such goods which the Minister may in the said proposal specify for the purposes of this subsection, shall, though entered for home consumption prior to the time of such proposal and notwithstanding that they have passed out of customs and excise control, become liable to the new duty or the difference between the rate of duty at the time of such proposal and the increased rate provided for in the said proposal, if they have at the time of such proposal not been delivered from the stocks of an importer, manufacturer or such class of dealer as the Minister may in the said proposal specify.

(3)     For the purposes of this section any goods which are specified by the Minister in any taxation proposal for the purposes of subsection (2) and which, at the time of the said proposal are in transit to an importer, manufacturer or a class of dealer so specified by the Minister, shall be deemed to form part of the stocks of such importer, manufacturer or dealer, as the case may be, notwithstanding any terms to the contrary of any contract relating to the sale or delivery of such goods.

(4)     Whenever the Minister has specified any goods in any taxation proposal for the purposes of subsection (2), every importer or manufacturer or dealer specified in the said proposal shall, in respect of any goods so specified –

(a)     forthwith take stock of all such goods which have not been delivered from his stocks at the time when the proposal was tabled, and make a clear and accurate record of such imported and excisable goods separately;

(b)     within seven days of the date on which the proposal was tabled, deliver to the Controller a sworn statement giving separately the description and quantities of the said imported and excisable goods, which were in his stocks at the said time, and any other information which the Commissioner may require of him; and

(c)     upon or before the last working day of the month following the month in which the proposal was tabled, pay to the Controller the amount of duty payable by him under subsection (2) in respect of the goods in question.

(5)     If the Minister specifies in any taxation proposal for the purposes of subsection (2) that any goods so specified shall be liable to the duties so specified if they have not been delivered from the stocks of a wholesale dealer at the time of the said proposal, the provisions of subsection (4) shall apply to the stocks of such wholesale dealer and of any retail dealer conducting his business on the same premises: Provided that the Commissioner may, upon production by such wholesale dealer of such evidence as he may require, exclude from the stocks or the liability for duty of that wholesale dealer for the purposes of subsection (2) –

(a)     stocks of a class or kind which are sold by such retail dealer only; and

(b)     such proportion of the total duty payable by such wholesale dealer as is represented by the proportion of retail sales to total sales of the goods concerned during the period of three months immediately preceding the date of such proposal, such proportion to be calculated on the basis of quantities of each commodity concerned.

(6)     For the purposes of this section –

(a)     “dealer” means any person who deals in goods to which this Act relates and includes a club, co-operative society of any nature or any statutory body;

(b)     “retail dealer” means, subject to the provisions of paragraph (c), any dealer who deals in or holds licence under any law to deal in retail quantities;

(c)     “wholesale dealer” means any dealer who deals in or holds a licence under any law to deal in wholesale quantities and the business and stocks of a wholesale dealer shall be deemed to include the business and stocks of any retail dealer who conducts business on the same premises on which the wholesale dealer conducts his business as such; and

(d)     “deliver” includes any form of delivery except traditio brevi manu and constitutum possessorium.

(7)     Whenever in any legal proceedings any question arises as to whether the Minister has in fact tabled a taxation proposal as described in this section, or as to the time when such proposal was tabled or the particulars contained in such proposal, a copy of such proposal, certified by the Secretary to Parliament to be a true copy, shall be accepted as sufficient evidence that such proposal was tabled and of the time when it was tabled and of the particulars contained therein.

[Subsection (7) amended by section 19 of Act 33 of 1974 and substituted by section 1 of Act 64 of 1974 and section 2 of Act 105 of 1992]

Section 59 (Customs Act) – Contract prices may be varied to extent of alteration in duty

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59. Contract prices may be varied to extent of alteration in duty

(1)     Whenever any duty is imposed or increased, directly or indirectly, by amendment in any manner of any Schedule to this Act, on any goods and such goods, in pursuance of a contract made before such duty or increased duty became payable, are thereafter delivered to and accepted by the purchaser, the seller of the goods may, in the absence of agreement to the contrary, recover as an addition to the contract price a sum equal to any amount paid by him by reason of the said duty or increase.

(2)     Whenever any duty is withdrawn or decreased, directly or indirectly, by amendment in any manner of any Schedule to this Act, on any goods, and such goods in pursuance of a contract made before the withdrawal or decrease became effective are thereafter delivered to the purchaser, the purchaser of the goods may, in the absence of agreement to the contrary, if the seller has in respect of those goods had the benefit of the withdrawal or decrease, deduct from the contract price a sum equal to the said duty or decrease.

(3)     The provisions of this section shall also apply to a contract for the hiring of any goods or the use of any goods in rendering a service at a contract price, and the expressions “seller” and “purchaser” shall correspondingly be construed as including the person by whom and the person to whom the goods are hired or the service rendered.

Section 59A (Customs Act) – Registration of persons participating in activities regulated by this Act

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59A.    Registration of persons participating in activities regulated by this Act

 

(1)    

 

(a)     Notwithstanding any registration prescribed in terms of any other provision of this Act, the Commissioner may require all persons or any class of persons participating in any activities regulated by this Act, to register in terms of this section and its rules.

(b)     The Commissioner may by rule prescribe the following –

(i)      any general or particular category of registration;

(ii)     the application form for registration, the qualifying requirements for any category of registration and the documents and information to be furnished in support of the application;

(iii)    the activities and persons included or excluded from registration;

(iv)    any date from which any person or the different dates from which any class of persons shall be required to register under this section and its rules before transacting any business in relation to customs and excise matters;

(v)     any reasonable extension of the date or dates specified under the provisions of subparagraph (iv);

(vi)    procedures for amendment of registration particulars; and

(vii)   any other matter which the Commissioner may consider reasonably necessary and useful to regulate such registration.

 

(2)    

 

(a)     The Commissioner may –

(i)      before registration require any person or class of persons to furnish such security and enter into such agreement as the Commissioner may determine;

(ii)     at any time require that the form, nature or amount of such security shall be altered or renewed in such manner as the Commissioner may determine.

(b)     The Commissioner may refuse any application for registration or cancel or suspend any registration.

(c)     The provisions of section 60(2) shall apply mutatis mutandis for the purposes of paragraph (b).

[Paragraph (c) substituted by section 47 of Act 30 of 2002]

[Subsection (2) substituted by section 188 of Act 60 of 2001]

[Section 59A inserted by section 45 of Act 19 of 2001]

Section 61 (Customs Act) – Customs and excise warehouse licences

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61. Customs and excise warehouse licences

(1)     Before a customs and excise warehouse is licensed the person applying for such licence shall furnish such security as the Commissioner may require.

(2)     The Commissioner may at any time require that the form, nature or amount of such security shall be altered or renewed in such manner as he may determine.

(3)     The Commissioner may by endorsement permit a licence to be transferred from one customs and excise warehouse to another customs and excise warehouse in the area controlled by the same Controller and in the possession of the person to whom the licence has been issued, but no customs and excise warehouse licence shall be transferable from one person to another.

(4)    


(a)     Not more than one licence shall be issued in respect of any customs and excise warehouse:

Provided that the Commissioner may, on such conditions as the Commissioner may in each case impose, issue a licence –

(i)      to the owner or person in possession or control of any customs and excise storage or manufacturing warehouse in which excisable or fuel levy goods are stored or manufactured; and

(ii)     to each person who obtains for distribution on own account these goods from any such warehouse.

(b)     The owner or person in possession or control of such warehouse who is so licensed shall be liable for the fulfilment of all obligations under this Act in respect of such goods in such warehouse. Provided that each person to whom a licence is so issued shall be liable for any liability incurred under this Act in respect of goods so obtained from such warehouse.

[Subsection (4) substituted by section 22 of Act 84 of 1987 and section 107 of Act 74 of 2002]

Section 62 (Customs Act) – Agricultural distillers

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62. Agricultural distillers

 

(1)     ……….

[Subsection (1) substituted by section 8 of Act 57 of 1966 and section 7 of Act 103 of 1972 and deleted by section 12 of Act 86 of 1982]

 

(2)     After the commencement of this Act a licence under this Act as an agricultural distiller shall not be granted to any person –

 

(a)     who had not at any time before such commencement been licensed under any law relating to excise as an agricultural distiller; or

(b)     who, after such commencement, has for any continuous period of more than twelve months not been the holder of a licence as an agricultural distiller issued under this Act.

 

(3)     No licence issued under this Act to any person as an agricultural distiller may be transferred to any other person or from one farm to another, except in circumstances which the Commissioner may deem exceptional or, in the event of the death of the licensee or the expropriation in terms of the Expropriation Act, 1975 (Act No. 63 of 1975), of a farm in respect of which the licence was issued, with the written permission of the Commissioner and subject to such conditions as he may determine.

[Subsection (3) substituted by section 12 of Act 86 of 1982]

 

(4)    

 

(a)     Any licence issued under this Act to any person as an agricultural distiller shall, subject to the provisions of subsection (3), lapse upon the death of the licensee or upon conviction of the licensee of any offence under this Act or any law relating to the illicit manufacture, conveyance, supply or possession of intoxicating liquor.

[Paragraph (a) substituted by section 12 of Act 86 of 1982]

(b)     For the purposes of this subsection the imposition of a penalty by the Commissioner under the provisions of section 91 shall be deemed to be a conviction under this Act.

 

(5)     The provisions of subsections (2) and (4) and of section 63(3) shall not apply in the case of an agricultural distiller who produces annually a quantity of spirits which exceeds a quantity determined by the Commissioner and who produces such spirits for a purpose approved by the Commissioner.

[Subsection (5) substituted by section 8 of Act 57 of 1966]

Section 63 (Customs Act) – Stills to be licensed

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63. Stills to be licensed

 

(1)     No person shall own or have in his possession or under his control any still except under a licence prescribed in Schedule No. 8 and subject to the rules: Provided that the Commissioner may by rule exempt from all or any of the provisions of this subsection –

 

(a)     any licensed still maker in so far as any still manufactured or imported by him for sale and in his possession is concerned; or

(b)     any person in so far as any still is concerned which he has proved to the Commissioner is in his possession solely as a curiosity or ornament or is used solely for any such purpose as the Commissioner may specify by rule.

[Subsection (1) amended by section 4 of Act 98 of 1970 and section 9 of Act 57 of 1966 and substituted by section 45 of Act 45 of 1995]

 

(2)     The provisions of subsections (3) and (4) of section 62 shall mutatis mutandis apply in respect of any licence issued in respect of a still under this Act to any person to whom a licence under this Act has been or had at any time been issued as an agricultural distiller: Provided that the provisions of this subsection shall not apply in respect of any such licence in respect of a still which is held by any such agricultural distiller as is referred to in subsection (5) of section 62.

 

(3)    

 

(a)     If any agricultural distiller to whom a licence in respect of a still has been issued under this Act voluntarily abandons such still to the Commissioner, the Commissioner may, out of moneys appropriated by Parliament for the purpose, pay to that distiller,, as compensation the current market value of such still.

[Paragraph (a) substituted by section 25 of Act 34 of 2004]

(b)     Where any person has so abandoned any still no licence to own a still to be used by him in the capacity of an agricultural distiller shall thereafter be granted to him unless a new licence as an agricultural distiller has, after such abandonment, been issued to him under this Act.

(c)     Any still abandoned under this subsection shall be destroyed by the Commissioner.