Category: Customs and Excise Act No. 91 of 1964

“Degrouping operator” definition of section 64G of Customs Act

Posted on by admin_kmos

‘degrouping operator’ shall mean the licensee of a degrouping depot.

(b)     No person shall from a date prescribed by the Commissioner by rule perform any act in connection with, or be in possession of, any air cargo for the purposes and activities contemplated in paragraph (a) unless such person has obtained the appropriate licence for a degrouping depot in accordance with the requirements of section 60, this section, any note to Schedule No. 8, any relevant rule, the application form and any conditions the Commissioner may impose in each case.

 

(2)    

 

(a)    

(i)      Application for such a licence shall be made on the form prescribed by the Commissioner by rule and the applicant shall furnish such information and supporting documents as may be specified in such form and comply with all requirements contemplated in subparagraph (1)(b).

(ii)     The Commissioner may require the degrouping operator to enter into an agreement with the Commissioner and may prescribe such agreement by rule.

(b)     Before any licence is issued, the applicant must furnish security; and such security may be altered, as contemplated in section 60(1)(c).

 

(3)     The degrouping operator shall be liable for duty on goods received and such liability shall cease as contemplated in section 44(5C).

 

(4)    

 

(a)     Goods in a degrouping depot shall be deemed to be under customs control and the degrouping operator shall comply with all requirements in respect thereof specified in this section, and any other relevant provision of this Act including any rule made in terms of this section or any agreement entered into between the degrouping operator and the Commissioner or any condition specified by or directive issued by the Commissioner.

(b)     Any goods received by the degrouping operator which are in excess of manifested quantities or excess goods unmanifested or any shortages, of whatever nature, shall be reported and dealt with as prescribed by rule.

(c)     Subject to any adaptation or other special requirement prescribed by rule, the provisions of section 18 shall apply mutatis mutandis to the movement of goods to a degrouping depot or from a degrouping depot to another degrouping depot.

 

(5)     The Controller may require any consolidated or other package to be detained in the degrouping depot for examination of the package or its contents.

 

(6)    

 

(a)     The Commissioner may refuse any application for a degrouping depot licence or cancel or suspend such licence.

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

 

(7)     The Commissioner may prescribe by rule-

 

(a)     the application form and any other form required for the purposes of any customs procedure;

(b)     the documents to be furnished in support of the application form or to be submitted, completed and kept in respect of any activity relating to the operation of the degrouping depot;

(c)     activities allowed in a degrouping depot;

(d)     any procedure or obligation or standards of conduct to be observed in the operation of the degrouping depot;

(e)     any condition and procedure relating to liability for duty;

(f)     all matters that are required or permitted in terms of this section to be prescribed by rule;

(g)     any other matter which is necessary to prescribe and useful to achieve the efficient and effective administration of the air cargo and a degrouping depot as contemplated in this section; and

(h)     subject to section 3(2), any delegation of powers or duties as contemplated in that section.

[Section 64G inserted by section 143 of Act 45 of 2003]

“Digital signature” definition of section 101A of Customs Act

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‘digital signature’, means an electronic signature allocated to a registered user for authentication of electronic records in conformity with the requirements prescribed in this section, the rules and the user agreement;

“Distillate fuel” or “diesel” definition of section 37B of Customs Act

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“distillate fuel” or “diesel” means distillate fuel defined in the Notes to Chapter 27 of Part 1 of Schedule No 1 and liable to customs duty as specified in the said Part 1 and to excise duty and fuel levy as specified in Section A of Part 2 and Part 5, respectively, of Schedule No. 1;

“Enactment” definition of section 46A of Customs Act

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“enactment” includes the provisions of any legislative act by a government of a country providing for preferential tariff treatment, any administrative requirements of the customs administration of such country, any legislation or agreement incorporated by reference in such provisions and any amendment to such provisions, requirements, legislation or agreement, kept by the Commissioner as contemplated in subsection (2);

“Engine” definition of section 37A(12) of Customs Act

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(12)   For the purposes of this section –

“engine” referred to in subsection (4)(a) and (c)(ii), (5)(a)(i) and (6)(a) means any engine in any machine, machinery, plant, equipment, apparatus, vehicle or ship, classifiable under any heading or subheading of Chapters 84 to 87 and 89 of Part 1 of Schedule No. 1;

[Definition of “engine” substituted by section 122 of Act 60 of 2001]