‘SARS’ means the South African Revenue Service;
Category: Customs and Excise Act No. 91 of 1964
“Settle” definition of section 77J of Customs Act
For the purposes of this Part ‘settle’ means to resolve a dispute by compromising any disputed liability, otherwise than by way of either the Commissioner or the person concerned accepting the other party’s interpretation of the facts or the law applicable to those facts, or of both the facts and the law, and ‘settlement’ shall be construed accordingly.
[Section 77J effective on 22 December 2003]
“SEZ operator”, “CCA enterprise” definition of section 21A of Customs Act
‘SEZ operator’, ‘CCA enterprise’ or any other expression as may be necessary, relating to any activity inside or outside an SEZ or a CCA shall have the meaning assigned thereto in any Schedule or rule;
[Definition of ‘SEZ operator’, ‘CCA enterprise’ inserted by section 16 of Act 16 of 2016 effective on 19 January 2017]
“Ship” definition of section 37A(12) of Customs Act
“ship” includes any ship classifiable under any heading or subheading of Chapter 89 of Part 1 of Schedule No. 1;
“Similar goods” definition of section 65(9) of Customs Act
“similar goods”, in relation to imported goods, means goods produced in the same country and by the same or a different producer as the imported goods and which although not alike in all respects to the imported goods have, with due regard to their quality and reputation and the existence of a trade mark, like characteristics and like component materials which enable them to be employed for the same purposes and to be commercially interchangeable, but does not include goods incorporating or reflecting engineering, development work, art work, design work, plans or sketches undertaken in the Republic.
[Section 65 amended by section 5 of Act 85 of 1968, section 21 of Act 105 of 1969, section 20 of Act 112 of 1977, section 5 of Act 93 of 1978 and section 7 of Act 110 of 1979 and substituted by section 13 of Act 86 of 1982]
“Special Economic Zone Act” definition of section 21A of Customs Act
‘Special Economic Zones Act’ means the Special Economic Zones Act, 2014 (Act No. 16 of 2014).
[Definition of ‘Special Economic Zones Act’ inserted by section 16 of Act 16 of 2016 effective on 19 January 2017]
“Special Economic Zone” or “SEZ” definition of section 21A of Customs Act
‘Special Economic Zone’ or ‘SEZ’ means-
(a) an area designated by the Minister of Trade and Industry in terms of the Manufacturing Development Act, 1993 (Act No. 187 of 1993), as an industrial development zone and which is in terms of section 39(2) of the Special Economic Zones Act regarded to be an SEZ designated under that Act; or
(b) an area designated as a Special Economic Zone in terms of section 23(6) of the Special Economic Zones Act;
[Definition of ‘Special Economic Zone’ or ‘SEZ’ inserted by section 16 of Act 16 of 2016 effective on 19 January 2017]
“Supplementary bill of entry” definition of section 39B of Customs Act
‘supplementary bill of entry’ means a bill of entry that corrects a provisional bill of entry or completes an incomplete bill of entry and which, as contemplated in subsection (10), together with the provisional or incomplete bill of entry, complies with the requirements of section 39 and any other provision of this Act relating to the entry of the goods concerned.
“Supplier” definition of section 46A of Customs Act
“supplier” means a supplier of goods as prescribed in the rules and includes, where any such rule so provides, a producer or manufacturer of goods;
[Definition of “supplier” inserted by section 10 of Act 36 of 2007]
“Tax benefit” definition of section 119B of Customs Act
“tax benefit” includes-
(a) any reduction in the liability of any person to pay any duty;
(b) any increase in the entitlement of any person to a refund of any duty; or
(c) any other avoidance, postponement or reduction of any liability for the payment of any tax, duty or levy imposed under this Act or by any other law administered by the Commissioner.
[Section 119B inserted by section 81 of Act 15 of 2016 effective on 19 January 2017]