Category: Customs and Excise Act No. 91 of 1964

Section 81 (Customs Act) – Non-declaration in respect of certain goods

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81. Non-declaration in respect of certain goods

 

Any person who contravenes or fails to comply with the provisions of section 15, shall be guilty of an offence and liable on conviction to a fine not exceeding R8 000 or treble the value of the goods in question, whichever is the greater, or to imprisonment for a period not exceeding two years, or to both such fine and such imprisonment, and the goods in question and any other goods contained in the same package as well as the package itself shall be liable to forfeiture.

[Section 81 substituted by section 9 of Act 93 of 1978, amended by section 13 of Act 52 of 1986, substituted by section 33 of Act 59 of 1990 and amended by section 9 of Act 105 of 1992]

Section 82 (Customs Act) – Prohibition with regard to stamps

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82. Prohibition with regard to stamps

(1)     Any person who without lawful excuse (the onus of proof of which shall be upon him) uses, or has under his control or in his possession, any stamp or makes available to another person any stamp –

(a)     which is used under the authority of the Commissioner;

[Paragraph (a) substituted by section 34 of Act 34 of 1997]

(b)     the imprint of which is identical to or resembles the imprint of a stamp referred to in paragraph (a) or of any stamp used by a governmental authority in a foreign country under any law of such country relating to customs or excise or to the import or export of goods,

shall be guilty of an offence and liable on conviction to a fine or to imprisonment for a period not exceeding five years or to both such fine and such imprisonment.

(2)     Any person who without lawful excuse (the onus of proof of which shall be upon him) manufactures or has in his possession or under his control any stamp the imprint of which depicts the name of a company, firm or other business entity in a foreign country, or any signs or letters which could be reasonably understood to be a reference to such company, firm or business entity, shall be guilty of an offence and liable on conviction to a fine or imprisonment for a period not exceeding five years, or to both such fine and such imprisonment.

[Section 82 repealed by section 8 of Act 89 of 1984 and inserted by section 9 of Act 98 of 1993]

Section 83 (Customs Act) – Irregular dealing with or in goods

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83. Irregular dealing with or in goods

Any person who –

(a)     deals or assists in dealing with any goods contrary to the provisions of this Act; or

(b)     knowingly has in his possession any goods liable to forfeiture under this Act; or

(c)     makes or attempts to make any arrangement with a supplier, manufacturer, exporter or seller of goods imported or to be imported into or manufactured or to be manufactured in the Republic or with any agent of any such supplier, manufacturer, exporter or seller, regarding any matter to which this Act relates, with the object of defeating or evading the provisions of this Act,

shall be guilty of an offence and liable on conviction to a fine not exceeding R20 000 or treble the value of the goods in respect of which such offence was committed, whichever is the greater, or to imprisonment for a period not exceeding five years, or to both such fine and such imprisonment, and the goods in respect of which such offence was committed shall be liable to forfeiture.

[Section 83 amended by section 14 of Act 52 of 1986 and by section 10 of Act 105 of 1992]

Section 84 (Customs Act) – False documents and declarations

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84. False documents and declarations

(1)     Any person who makes a false statement in connection with any matter dealt with in this Act, or who makes use for the purposes of this Act of a declaration or document containing any such statement shall, unless he proves that he was ignorant of the falsity of such statement and that such ignorance was not due to negligence on his part, be guilty of an offence and liable on conviction to a fine not exceeding R40 000 or treble the value of the goods to which such statement, declaration or document relates, whichever is the greater, or to imprisonment for a period not exceeding ten years, or to both such fine and such imprisonment, and the goods in respect of which such false statement was made or such false declaration or document was used shall be liable to forfeiture.

[Subsection (1) amended by section 15 of Act 52 of 1986 and section 11 of Act 105 of 1992]

(2)     For the purposes of subsection (1), any invoice or other document relating to any denomination, description, class, grade or quantity of goods shall be deemed to contain a false statement if the price charged by the exporter or any value, price, commission, discount, cost, charge, expense, royalty, freight, duty, tax, drawback, refund, rebate, remission or other information whatever declared therein which has a bearing on value for the purposes of payment of any duty or on classification in terms of any Schedule to this Act or on anti-dumping duty, countervailing duty or safeguard duty or on extent of rebate, refund or drawback of duty –

(a)     is not, except in so far as may be otherwise specified, exclusively related to goods of the denomination, description, class, grade or quantity declared in such invoice or document;

(b)     is influenced, adjusted or amended as a result of any separate transaction, arrangement, agreement or other consideration of any nature whatever particulars of which are not specified in such invoice or document;

(c)     represents any average or adjustment or amendment, particulars of which are not disclosed in such invoice or document, of such values, prices, commissions, discounts, costs, charges, expenses, royalties, freight, duties, taxes, drawbacks, refunds, rebates, remissions or other information in respect of goods of the same or of different denominations, descriptions, classes, grades or quantities supplied by the same supplier.

[Subsection (2) added by section 11 of Act 57 of 1966, amended by section 28 of Act 105 of 1969 and section 29 of Act 112 of 1977 and substituted by section 14 of Act 61 of 1992]

Section 85 (Customs Act) – Beer of higher alcoholic strength than registered

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85. Beer of higher alcoholic strength than registered

 

Any manufacturer of beer of whom or which any container of beer not marked for export as contemplated in section 36(9) is found to contain beer of an alcoholic strength by volume higher than the strength registered in terms of section 36(2), after deduction of any tolerance provided in the rules relating to that section, shall be guilty of an offence and liable on conviction to a fine not exceeding R8 000 or treble the value of the goods in respect of which such offence was committed, whichever is the greater, or to imprisonment for a period not exceeding two years, or to both such fine and such imprisonment, and the goods in respect of which such offence was committed shall be liable to forfeiture.

[Section 85 substituted by section 4 of Act 68 of 1973, amended by section 16 of Act 52 of 1986 and section 12 of Act 105 of 1992 and substituted by section 57 of Act 45 of 1995, section 7 of Act 44 of 1996 and section 64 of Act 53 of 1999]

Section 86 (Customs Act) – Certain specified offences

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86. Certain specified offences

 

Any person who –

 

(a)     fails to advise the Controller of the receipt of any amended prescribed invoice or any credit note or debit note or of any change in the circumstances or particulars of whatever nature as declared in any prescribed invoice or in any other document or of any refund of money or deferred or secret discount, commission or other credit or debit which relates to any goods and which would increase the duty on such goods or exclude them from any rebate or refund or other privilege under this Act;

 

(b)     fails to declare in or omits from any prescribed invoice any particulars (including value and origin) in respect of the goods to which such invoice relates and which would increase the duty on such goods or exclude them from any rebate or refund or other privilege under this Act;

 

(c)     applies any money or credit received by or due to him as a commission in such a manner as to avoid or evade any duty or obligation or to obtain any rebate or other privilege in respect of any goods under this Act;

 

(d)     issues two or more different prescribed invoices or certificates in respect of the same goods or fails to issue an amended prescribed invoice or certificate where any particulars declared in any prescribed invoice or certificate in respect of any goods have changed in any manner whatever;

 

(e)     makes or attempts to make or assists in making or attempting to make any arrangement of whatever nature with any person inside or outside the Republic in connection with any goods imported or to be imported into the Republic with the object of or having the effect of defeating or evading the provisions of any agreement entered into between the Republic and any exporting territory which provides for the restriction of or control over the exportation to the Republic of any goods in any manner or any restriction of or control over the exportation of any goods to the Republic imposed by any exporting territory in any manner by arrangement with or at the instance or suggestion of or with the approval of the Republic;

 

(f)      produces to the Controller, for the purposes of section 39(1)(d), any sample which is not a sample of the goods of which it purports to be a sample or who so produces any copy of any invoice or other document or of any blueprint, illustration, drawing, plan or illustrated and descriptive literature which does not relate to the goods to which it purports to relate or which is incorrect or incomplete or misleading in any respect;

 

(g)     allocates the same identification number, code, description, character or other mark referred to in section 41(2) to goods of different classes or kinds or allocates more than one such identification number, code, description, character or other mark to goods of the same class or kind or who quotes or reproduces any such identification number, code, description, character or other mark in any invoice or document relating to goods to which such number, code, description, character or other mark has not been allocated; or

 

(h)     contravenes or fails to comply with the provisions of section 101 or of any rule made in terms of section 73 or 101,

[Paragraph (h) substituted by section 58 of Act 45 of 1995]

 

shall be guilty of an offence and liable on conviction to a fine not exceeding R40 000 or treble the value of the goods in respect of which such offence was committed, whichever is the greater, or to imprisonment for a period not exceeding ten years, or to both such fine and such imprisonment, and the goods in respect of which such offence was committed shall be liable to forfeiture.

[Section 86 substituted by section 11 of Act 85 of 1968 and amended by section 17 of Act 52 of 1986 and section 13 of Act 105 of 1992]

Section 86A (Customs Act) – Publication of names of offenders

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86A.   Publication of names of offenders

 

(1)     Notwithstanding the provisions of section 4, the Commissioner may from time to time publish for general information such particulars as specified in subsection (2), relating to any offence committed by any person, where such person has been convicted of such offence in terms of –

 

(a)     sections 78 to 86, inclusive, or the rules;

(b)     the common law, where the criminal conduct corresponds materially with an offence referred to in paragraph (a),

 

after any appeal or review proceedings in relation thereto have been completed or not been instituted within the period allowed therefor.

[Subsection (1) amended by section 65 of Act 53 of 1999]

 

(2)     Every such publication may specify –

 

(a)     the name and address of the offender;

(b)     such particulars of the offence as the Commissioner may think fit;

(c)     the amount or estimated amount of duty involved;

(d)     the particulars of the fine or sentence imposed.

[Subsection (2) amended by section 65 of Act 53 of 1999]

[Section 86A inserted by section 69 of Act 30 of 1998]

Section 87 (Customs Act) – Goods irregularly dealt with liable to forfeiture

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87. Goods irregularly dealt with liable to forfeiture

(1)     Any goods imported, exported, manufactured, warehoused, removed or otherwise dealt with contrary to the provisions of this Act or in respect of which any offence under this Act has been committed (including the containers of any such goods) or any plant used contrary to the provisions of this Act in the manufacture of any goods shall be liable to forfeiture wheresoever and in possession of whomsoever found: Provided that forfeiture shall not affect liability to any other penalty or punishment which has been incurred under this Act or any other law, or liability for any unpaid duty or charge in respect of such goods.

[Subsection (1) amended by section 66 of Act 53 of 1999]

(2)     Any –

(a)     ship, vehicle, container or other transport equipment used in the removal or carriage of any goods liable to forfeiture under this Act or constructed, adapted, altered or fitted in any manner for the purpose of concealing goods;

(b)     goods conveyed, mixed, packed or found with any goods liable to forfeiture under this Act on or in any such ship, vehicle, container or other transport equipment; and

(c)     ship, vehicle, machine, machinery, plant, equipment or apparatus classifiable under any heading or subheading of Chapters 84 to 87 and 89 of Part 1 of Schedule No. 1 in which goods liable to forfeiture under this Act are used as fuel or in any other manner,

shall be liable to forfeiture wheresoever and in possession of whomsoever found.

[Subsection (2) substituted by section 66 of Act 53 of 1999]

Section 88 (Customs Act) – Seizure

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88. Seizure

(1)    


(a)     An officer, magistrate or member of the police force may detain any ship, vehicle, plant, material or goods at any place for the purpose of establishing whether that ship, vehicle, plant, material or goods are liable to forfeiture under this Act.

(b)     Such ship, vehicle, plant, material or goods may be so detained where they are found or shall be removed to and stored at a place of security determined by such officer, magistrate or member of the police force, at the cost, risk and expense of the owner, importer, exporter, manufacturer or the person in whose possession or on whose premises they are found, as the case may be.

(bA)  No person shall remove any ship, vehicle, plant, material or goods from any place where it was so detained or from a place of security determined by an officer, magistrate or member of the police force.

[Paragraph (bA) inserted by section 10 of Act 98 of 1993]

(c)     If such ship, vehicle, plant, material or goods are liable to forfeiture under this Act the Commissioner may seize that ship, vehicle, plant, material or goods.

[Paragraph (c) substituted by section 59 of Act 45 of 1995]

(d)     The Commissioner may seize any other ship, vehicle, plant, material or goods liable to forfeiture under this Act.

[Paragraph (d) substituted by section 59 of Act 45 of 1995]

[Subsection (1) substituted by section 15 of Act 68 of 1989]

(2)    


(a)            


(i)      If any goods liable to forfeiture under this Act cannot readily be found, the Commissioner may, notwithstanding anything to the contrary in this Act contained, demand from any person who imported, exported, manufactured, warehoused, removed or otherwise dealt with such goods contrary to the provisions of this Act or committed any offence under this Act rendering such goods liable to forfeiture, payment of an amount equal to the value for duty purposes or the export value of such goods plus any unpaid duty thereon, as the case may be.

(ii)     For the purposes of subparagraph (i) the value for duty purposes shall be calculated in terms of the provisions of this Act relating to such value whether or not the goods in question 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 (a) substituted by section 30 of Act 112 of 1977 and section 28 of Act 84 of 1987]

(b)     If the amount demanded is not paid within a period of fourteen days after the demand for payment was made it may be recovered in terms of the provisions of this Act as if it were a forfeiture incurred under this Act.

(c)     The provisions of this Act shall, in so far as they can be applied, apply mutatis mutandis in respect of any amount paid to the Commissioner or recovered in terms of this subsection, as if such amount were the goods in question and as if such amount had been seized under subsection (1).

[Subsection (2) added by section 12 of Act 85 of 1968]

Section 89 (Customs Act) – Notice of claim by owner in respect of seized goods

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89. Notice of claim by owner in respect of seized goods

(1)     Whenever any proceedings are instituted to claim any ship, vehicle, container or other transport equipment, plant, material or goods (in this section, section 43 and section 90 referred to as “goods”), which have been seized under this Act, such claim must be instituted by the person from whom they were seized or the owner or the owner’s authorised agent (in this section referred to as “the litigant”).

(2)    

(a)     Any litigant must give notice to the Commissioner in writing before serving any process for instituting any proceedings as contemplated in section 96(l)(a) within 90 days after the date of seizure.

[Subsection (2) substituted by section 149 of Act 45 of 2003]

(3)     Any proceedings must be instituted within 90 days of such notice.

(4)     Whenever goods are seized and in consequence of the seizure-

(a)     delivery thereof under section 93 is refused or the terms of delivery thereunder are not accepted; or

(b)     no proceedings are instituted as contemplated in this section or have been instituted and have been dismissed in a final judgment of the High Court or a judgment by the Supreme Court of Appeal,

the goods concerned shall, subject to the provisions of section 90, be deemed to be condemned and forfeited.

[Subsection (4) substituted by section 149 of Act 45 of 2003]

(5)     The provisions of section 96(1)(c) shall apply mutatis mutandis to any period contemplated in subsections (2) and (3).

[Section 89 amended by section 13 of Act 85 of 1968 and substituted by section 131 of Act 60 of 2001]