64. Special warehouses for the manufacture of wine
Unless the permission of the Commissioner has been obtained to manufacture wine in a customs and excise manufacturing warehouse, no person shall manufacture wine except in a special customs and excise warehouse licensed under this Act.
(1) No person shall store or unpack, or pack for export, such containers as the Commissioner may specify, except at a container depot licensed in terms of subsection (2).
(2) The Commissioner may, subject to such conditions as he may in each case impose, license, for such period as he may in each case determine, at any place appointed for that purpose under the provisions of this Act, container depots approved by him for the storing, unpacking or packing of containers contemplated in subsection (1), provided such security as he may require is furnished.
(3) 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.
(4) The Controller may require any container contemplated in subsection (1) to be detained in any container depot licensed in terms of subsection (2), for its examination or that of its contents.
[Section 64A inserted by section 8 of Act 71 of 1975]
(1) No person shall, for the purposes of this Act, for reward make entry or deliver a bill of entry relating to, any goods on behalf of any principal contemplated in section 99(2), unless licensed as a clearing agent in terms of subsection (2).
[Subsection (1) substituted by section 58 of Act 53 of 1999]
(2)
(a) Application for such licence shall be made on the form prescribed by the Commissioner by rule and the applicant shall comply with all the requirements specified therein and with any additional requirements that may be prescribed in any other rule and as may be determined by the Commissioner in each case.
(b) The Commissioner may, subject to such conditions as he may prescribe by rule and such obligations as he may in each case impose, license any person applying therefor as a clearing agent.
(c) The Commissioner may prescribe by rule –
(i) a date from which the applicant and employees of the applicant must be in possession of a qualification obtained at such time and with at least such qualifying mark as may be stated in such rule;
(ii) any other matter which may be reasonably necessary and useful to achieve the efficient and effective administration of the objects of this section.
[Paragraph (c) added by section 47 of Act 19 of 2001]
(d) For the purposes of paragraph (c), “applicant” means any natural person or a director of a company or member of a close corporation or a partner of a partnership, who participates in the clearing agents’ business of the company, close corporation or partnership, as the case may be.
[Paragraph (d) added by section 47 of Act 19 of 2001]
[Subsection (2) substituted by section 46 of Act 45 of 1995 and section 58 of Act 53 of 1999]
(3) Before any such person is so licensed as a clearing agent, he shall furnish such security as the Commissioner may require.
(4) 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.
(5) A licensed clearing agent shall be liable in respect of any entry made or bill of entry delivered as contemplated in section 99(2).
[Subsection (5) added by section 58 of Act 53 of 1999]
(6) A licensed clearing agent shall disclose the name and category of the principal referred to in section 99(2) on such bill of entry and if such agent does not so disclose or makes or delivers a bill of entry where the name of another such agent or his own name is stated as the importer, exporter, remover in bond or other principal, as the case may be, he shall be liable for the fulfilment of the obligations imposed on such principal in terms of this Act.
[Subsection (6) added by section 58 of Act 53 of 1999]
(7) No security provided by a licensed clearing agent shall be utilised or accepted as security for the fulfilment of any obligations in terms of this Act of any other such agent.
[Subsection (7) added by section 58 of Act 53 of 1999]
[Section 64B inserted by section 19 of Act 112 of 1977]
(1) No person shall search any wreck or search for any wreck unless he is licensed with the Commissioner to do so and has furnished such security as the Commissioner may require.
(2) The Commissioner may by rule prescribe the circumstances under which and the conditions on which a licence may be issued to any person entitling him to search or to search for any wreck, but no such licence shall give the holder thereof the exclusive right to search or to search for any particular wreck.
[Section 64C inserted by section 47 of Act 45 of 1995]
64D. Licensing of remover of goods in bond
(1) No person, except if exempted by rule, shall remove any goods in bond in terms of section 18(1)(a) or for export in terms of section 18A, or any other goods that may be specified by rule unless licensed as a remover of goods in bond in terms of subsection (3).
(2)
(a) The expression ‘remover in bond’ in this Act shall, unless the context otherwise indicates, include any person that removes any goods contemplated in subsection (1).
(b) Any remover in bond exempted from licensing by rule shall, in addition to any provisions of this Act governing the removal or carriage of goods in bond generally, comply with such other relevant requirements as may be prescribed in this section and its rules.
(3)
(a) Application for such licence shall be made on the form prescribed by the Commissioner by rule and the applicant shall comply with all the requirements specified therein and with any additional requirement that may be prescribed in any other rule and as may be determined by the Commissioner in each case.
(b) The Commissioner may subject to such conditions as he may prescribe by rule and such obligations as he may in each case impose licence any person applying therefor as a remover of goods in bond.
(3A)
(a) The Commissioner may, subject to such conditions as he may prescribe by rule and impose in each case, allow a licensed remover of goods in bond to subcontract the removal or carriage of goods to which this section relates to another licensed remover of goods in bond.
(b) When a licensed remover of goods so subcontracts, both such licensed removers shall he jointly and severally liable for the fulfilment of all obligations under this Act as contemplated in subsection (6).
[Subsection (3A) inserted by section 49 of Act 30 of 2002]
(4)
(a) The Commissioner may by rule prescribe technical specifications and other requirements in respect of any vehicle, container or other transport equipment used in the removal or carriage of any goods in bond.
(b) The Commissioner may, after the date this section comes into operation, determine a date by rule from which no person shall remove any goods in bond under this Act in any vehicle container or other transport equipment that is not approved by the Commissioner as complying with the specifications and other requirements prescribed in such rule.
(c) Any vehicle container or other transport equipment used for the removal of goods in bond under this section shall be marked as prescribed by rule.
(5)
(a) Before any person is licensed as a remover of goods in bond such person shall furnish such security and enter into such agreement as the Commissioner may require.
(b) 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.
(c) Notwithstanding the provisions of paragraph (a), the Commissioner may, subject to such conditions as he may prescribe by rule and impose in each case accept such security from any other person in respect of any goods removed or carried by such remover.
[Paragraph (c) added by section 49 of Act 30 of 2002]
(6)
(a) In addition to any liability incurred under this Act a licensed remover of goods in bond shall be liable for the fulfilment of all obligations imposed under this Act on any other person in respect of any goods removed or carried by such remover including the payment of duties and charges and to any penalties or amounts demanded under section 88(2)(a).
(b) The liability of such remover shall in no way affect the liability incurred under this Act in respect of such goods by the master, pilot, container operator, importer, exporter, manufacturer, licensee or any other principal or any agent referred to in section 99.
(7) No security provided by a licensed remover of goods in bond shall be utilised or accepted as security for the fulfilment of any obligation in terms of this Act by any other such remover of goods in bond.
(8)
(a) The Commissioner may –
(i) refuse any application for a new licence or any application for a renewal of a licence by a remover of goods in bond; or
(ii) suspend or cancel such licence.
(b) The provisions of section 60(2) shall apply mutatis mutandis for the purposes of paragraph (a).
(9) The Commissioner may make rules –
(a) to delegate or assign, subject to section 3(2), any of the powers that may be exercised or assign any of the duties that shall be performed by the Commissioner in accordance with the provisions of this Act to any officer or any other person;
(b) to prescribe forms and procedures or any condition to be complied with by any remover for the purpose of regulating the removal of goods in bond;
(c) in respect of all matters which are required or permitted in terms of this section to be prescribed by rule;
(d) in respect of any other matter which the Commissioner may consider reasonably necessary and useful for the purposes of administering the provisions of this section.
[Section 64D inserted by section 48 of Act 19 of 2001]
64F. Licensing of distributors of fuels obtained from the licensee of a customs and excise manufacturing warehouse
(1) For the purposes of this Act, unless the context otherwise indicates –
64G. Licensing of degrouping depot
(1)
(a) Any reference in this section to a-
67. Adjustments to price actually paid or payable
(1) In ascertaining the transaction value of any imported goods in terms of section 66(1), there shall be added to the price actually paid or payable for the goods –
(a) to the extent that they are incurred by the buyer but are not included in the price actually paid or payable –
(i) any commission other than a buying commission;
(ii) brokerage;
(iii) the cost of packing, including that of the labour and materials concerned;
(iv) the cost of containers which are dealt with as being for customs purposes one with the goods;
(b) the value, apportioned to the imported goods as deemed appropriate by the Commissioner, of any of the following goods and services if supplied directly or indirectly by the importer free of charge or at reduced cost, for use in connection with the production and sale for export of the imported goods, to the extent that such value has not been included in the price actually paid or payable, namely –
(i) materials, components, parts and similar articles forming part of the goods;
(ii) tools, dies, moulds and similar articles used in the production of the goods;
(iii) materials consumed in the production of the goods;
(iv) engineering, development work, art work, design work, plans and sketches undertaken elsewhere than in the Republic and necessary for the production of the goods;
(c) royalties and licence fees in respect of the imported goods, including payments for patents, trade marks and copyright and for the right to distribute or resell the goods, due by the buyer, directly or indirectly, as a condition of sale of the goods for export to the Republic, to the extent that such royalties and fees are not included in the price actually paid or payable, but excluding charges for the right to reproduce the imported goods in the Republic;
(d) the value of any part of the proceeds of any subsequent resale, disposal or use of the imported goods that accrues directly or indirectly to the seller; and
(e) to the extent that they are not included in the price actually paid or payable for the goods, the cost of transportation, loading, unloading, handling and insurance and associated costs incidental to delivery of the goods at the port or place of export in the country of exportation and placing those goods on board ship or on any vehicle at that port or place.
[Paragraph (e) substituted by section 6 of Act 69 of 1988, section 11 of Act 68 of 1989, section 27 of Act 59 of 1990 and section 98 of Act 60 of 2008]
(2) In ascertaining the transaction value of any imported goods in terms of section 66(1), there shall be deducted from the price actually paid or payable for the goods, to the extent that they are included therein, amounts equal to –
(a) the cost of transportation and the cost of loading, unloading, handling, insurance and associated costs incidental to the transportation of the goods from the port or place of export in the country of exportation to the port or place of importation in the Republic;
(b) any of the following costs, charges or expenses if identified separately from the balance of the price actually paid or payable for the goods, namely –
(i) any expenditure incurred for the construction, erection, assembly or maintenance of, or technical assistance provided in respect of, the goods after they are imported;
(ii) the cost of transport and insurance of the goods within the Republic;
(iii) any duties or taxes paid or payable by reason of the importation of the goods or sale of the goods in the Republic;
(iv) any duty or tax applicable in the country of exportation from which the goods have been or will be relieved by way of refund, drawback, rebate or remission;
(v) ………..
[Subparagraph (v) deleted by section 98 of Act 60 of 2008]
(vi) interest charged in respect of the price payable for the goods;
(vii) any charge for the right to reproduce the imported goods in the Republic.
(3) For the purposes of subsection (1)(e) or (2)(a), goods which are exported to the Republic from any country but pass in transit through another country shall, subject to such conditions as may be prescribed by rule, be deemed to have been exported direct from the first-mentioned country.
[Subsection (3) substituted by section 50 of Act 45 of 1995]
(4) For the purposes of subsection (1)(e) or (2)(a), the port or place of export referred to therein shall be the place in the country of exportation where the goods in question –
(a) are placed on board ship or on any vehicle which conveys them from or across the border of that country; or
[Paragraph (a) substituted by section 98 of Act 60 of 2008]
(b) if they are ships or vehicles moving under their own power, finally leave that country for the Republic.
[Subsection (4) amended by section 11 of Act 68 of 1989 and substituted by section 27 of Act 59 of 1990]
[Section 67 substituted by section 6 of Act 85 of 1968, repealed by section 22 of Act 112 of 1977 and inserted by section 15 of Act 86 of 1982]
68. ……….
[Section 68 repealed by section 22 of Act 112 of 1977]
6A. Special provisions in respect of customs controlled areas
(1) The Commissioner may control the importation, exportation, manufacture or use of goods and the movement of persons or goods in a customs controlled area.
(2) The Commissioner may after consultation with any person or authority who administers any activity in any customs controlled area, determine the manner in which any such controlled area –
(a) must be secured; and
(b) must be signposted so as to give persons present in the area a clear indication that it is an area under customs control.
(3)
(a) An officer stationed at an entrance or exit contemplated in section 6(1)(h) may stop any person from entering or leaving a customs controlled area and he or she may search such person or a vehicle under the control of such person.
(b) If such person fails to stop, the officer may take such action, including the use of force, as may reasonably be necessary to stop such person or vehicle.
(4) Any person entering, leaving or present in a customs controlled area must comply with such controls and procedures as the Commissioner may prescribe by rule.
(5) The Commissioner may by rule –
(a) specify the limits of any customs controlled area;
(b) prescribe –
(i) any conditions relating to the entry or exit of goods and persons into or from a customs controlled area;
(ii) measures relating to the appropriate identification of persons entering, present in or leaving a customs controlled area;
(iii) any other matter which is necessary to prescribe or useful to achieve the efficient and effective control of goods and persons in a customs controlled area.
[Section 6A inserted by section 11 of Act 21 of 2006]
7. Report of arrival or departure of ships or aircraft
(1) The master of any ship arriving at any place of entry appointed in terms of section 6, whether laden or in ballast, shall within 24 hours after the ship’s arrival, unless the Controller has given permission to the contrary, and the pilot of any aircraft arriving in the Republic, whether with or without goods or passengers, shall within three hours after landing at any place appointed as a customs and excise airport in terms of the said section 6 or within such further time as the Controller may allow –
(a) make due report in writing as may be prescribed by rule of the arrival, with as many duplicates or extracts as the Controller may require;
[Paragraph (a) substituted by section 4 of Act 45 of 1995]
(b) make and subscribe to a declaration as to the truth of the report before the Controller and answer all such questions concerning the ship or aircraft, the cargo and stores, and the crew, passengers and voyage or flight as may be put to him by the Controller; and
(c) produce, if required, the official log books for the voyage or flight, the stowage plans and any other documents in his possession relating to the cargo, stores, crew, passengers and voyage or flight.
[Subsection (1) amended by section 4 of Act 98 of 1980]
(1A)
(a) The master of a foreign-going ship shall not call at any place in the Republic other than a place of entry appointed in terms of section 6 and the pilot of an aircraft arriving in the Republic shall, unless the Commissioner has granted him special permission to land elsewhere, make his first landing at a place appointed as a customs and excise airport in terms of section 6: Provided that the provisions of this subsection shall not apply if the master or pilot, as the case may be, is forced by circumstances beyond his control to call or land at a place not so appointed and he reports to the Controller nearest to the place where he was so forced to call or land or to the Controller at the first place of entry or customs and excise airport appointed in terms of section 6 at which he next arrives.
(b) Such master or pilot who is forced by circumstances beyond his control to call or land at a place in the Republic not appointed as a place of entry in terms of section 6 shall take all precautions necessary to prevent any contravention of this Act in respect of any goods on or in such ship or aircraft.
[Subsection (1A) inserted by section 7 of Act 59 of 1990]
(1B) Notwithstanding subsections (1) and (1A), an arrival report and a schedule report or departure report relating to any foreign-going ship or aircraft calling at any place in the Republic shall be submitted electronically by such persons at such times as may be prescribed by rule.
[Subsection (1B) inserted by section 12 of Act 21 of 2006]
(2) ……….
[Subsection (2) amended by section 3 of Act 71 of 1975 and section 1 of Act 101 of 1985 and deleted by section 4 of Act 45 of 1995]
(2A) Subject to the provisions of section 9, any goods which have not been recorded in any manifest or list of containers as may be prescribed by rule shall be declared to the Controller and delivered to him.
[Subsection (2A) inserted by section 3 of Act 105 of 1969 and substituted by section 4 of Act 45 of 1995]
(3) The master of any ship and the pilot of any aircraft bound from any place within to any place outside the Republic shall appear before the Controller and deliver to him a report outwards as may be prescribed by rule together with a full account of the cargo laden on board that ship or aircraft and shall make and subscribe to a declaration as to the truth of such report and account and answer all such questions as may be put to him by the Controller.
[Subsection (3) substituted by section 3 of Act 105 of 1969, section 1 of Act 105 of 1976 and section 4 of Act 45 of 1995]
(4) ……….
[Subsection (4) deleted by section 1 of Act 105 of 1976]
(5) The provisions which shall apply in connection with the departure of any ship or foreign-going aircraft from any place within to any other place within the Republic shall be as prescribed by rule.
[Subsection (5) substituted by section 4 of Act 45 of 1995]
(6)
(a) The master of a ship or the pilot of a foreign-going aircraft shall not cause or permit the ship or aircraft to depart from any appointed place of entry or any place appointed as a customs and excise airport without first obtaining a certificate of clearance as may be prescribed by rule or transire for the intended voyage or flight from the Controller, and the master or pilot, as the case may be, shall not after departure call or land at any place in the Republic other than an appointed place of entry or a place appointed as a customs and excise airport, unless forced to do so by stress of weather, accident or other circumstances beyond his control.
(b) The provisions which shall apply where such master or pilot has been so forced to call or land at a place other than an appointed place of entry or a place appointed as a customs and excise airport shall be as prescribed by rule.
[Subsection (6) substituted by section 4 of Act 45 of 1995]
(7) If a ship or aircraft in respect of which a clearance has been issued at any place in terms of this section does not depart from that place within thirty-six hours of the time when the clearance was issued, or within such further time as the Controller may allow, such clearance shall lapse and the master or pilot shall obtain fresh clearance before causing or permitting the ship or aircraft to depart.
(8) ……….
[Subsection (8) deleted by section 4 of Act 45 of 1995]
(9) The master of a ship or the pilot of an aircraft may, with the permission of the Controller and subject to such conditions as he may impose, retain on board goods consigned to any port or airport for landing at any other port or airport or land at any port or airport goods not consigned thereto.
[Subsection (9) substituted by section 4 of Act 45 of 1995]
(10)
(a) The Controller may grant transires, on such conditions as he may impose, in respect of any ship exclusively engaged in activities as may be prescribed by rule.
(b) The Controller may by notice to the master or owner of the ship or any member of the crew on board such ship revoke any such transire.
[Subsection (10) substituted by section 4 of Act 45 of 1995]
(11) The Commissioner may exempt by rule any ship or aircraft or any class or kind of ship or aircraft from all or any of the provisions of this section.
[Subsection (11) substituted by section 4 of Act 45 of 1995]