ARRANGEMENT OF SECTIONS

Shortcut: SCHEDULES 1 – 10

CHAPTER I

DEFINITIONS

Section 1 – Definitions

CHAPTER II

ADMINISTRATION, GENERAL DUTIES AND POWERS OF COMMISSIONER AND OFFICERS, AND APPLICATION OF ACT

Section 2 – Commissioner to administer Act

Section 3 – Delegation of duties and powers of Commissioners

Section 3A – Duties imposed and powers conferred on Director-General by this Act

Section 4 – General duties and powers of officers

Section 4A – Powers of arrest

Section 4B – Possession and use of firearms

Section 4C – Border Patrol

Section 4D – Officers’ powers relating to criminal prosecutions

Section 5 – Application of Act

CHAPTER III

IMPORTATION, EXPORTATION AND TRANSIT AND COASTWISE CARRIAGE OF GOODS

 

Section 6 – Appointment of places of entry, authorized roads and routes, etc

Section 6A – Special provisions in respect of customs controlled areas

Section 7 – Report of arrival or departure of ships or aircraft

Section 7A – Special provisions relating to Advance Passenger Information

Section 8 – Cargo reports

Section 9 – Sealing of goods on board ships or aircraft

Section 10 – When goods deemed to be imported

Section 11 – Landing of unentered goods

Section 12 – Goods imported or exported overland

Section 13 – Goods imported or exported by post

Section 14 – Coastwise traffic and coasting ships

Section 15 – Persons entering or leaving the Republic and smugglers

Section 16 – Opening of packages in absence of importer or exporter

Section 17 – State warehouse

Section 18 – Removal of goods in bond

Section 18A – Exportation of goods from customs and excise warehouse

CHAPTER IV

CUSTOMS AND EXCISE WAREHOUSES; STORAGE AND MANUFACTURE OF GOODS IN CUSTOMS AND EXCISE WAREHOUSES

 

Section 19 – Customs and excise warehouses

Seciton 19A – Special provision in respect of customs and excise warehouses in which excisable or fuel levy goods are manufactured or stored

Section 20 – Goods in customs and excise warehouses

Section 21 – Special customs and excise warehouses

Section 21A – Provision for administration of customs controlled areas within industrial development zones and special economic zones

Section 22 – Samples of goods in a customs and excise warehouse

Section 23 – Storage or manufacture of prohibited goods

Section 24 – Ships’ or aircraft stores consumed in the Republic

Section 25 – Sorting, packing, etc., in customs and excise storage warehouses

Section 26 – Transfer of ownership or pledging or hypothecation of warehoused goods

Section 27 – Special provisions in respect of customs and excise manufacturing warehouses

Section 28 – Ascertaining quantity of spirits by measuring the mass or volume

Section 29 – Classification of spirits

Section 30 – Control of the use of spirits for certain purposes

Section 31 – Repealed

Section 32 – Ascertaining the strength of spirits for duty purposes

Section 33 – Requirements in respect of stills

Section 34 – Special provisions regarding spirits manufactured by agricultural distillers

Section 35 – Special provisions regarding wine

Section 35A – Special provisions regarding cigarettes and cigarette tobacco

Section 36 – Specific provisions regarding beer

Section 36A – Special provisions in respect of manufacture of goods specified in Section B of Part 2 of Schedule No. 1 and collection of excise duty specified in Section B of Part 2 of Schedule No. 1

Section 37 – Duties applicable to goods manufactured in a customs and excise warehouse

Section 37A – Special provisions in respect of marked goods and certain goods that are free of duty

Section 37B – Provisions relating to the manufacture, storage, disposal and use of biofuel, biodiesel or bioethanol

CHAPTER V

CLEARANCE AND ORIGIN OF GOODS; LIABILITY FOR AND PAYMENT OF DUTIES

Section 38 – Entry of goods and time of entry

Section 38A – Special provisions in respect of storage and clearance and release of stores or spares and equipment supplied to foreign-going ships and aircraft

Section 39 – Importer and exporter to produce documents and pay duties

Section 39A – Sale in transit

Section 39B – Simplified clearance and release procedures

Section 39C – Simplified clearance and release procedures for authorised persons

Section 39D – Simplified procedures for immediate release of goods

Sectoin 40 – Validity of entries

Section 41 – Particulars on invoices

Section 42 – Entry by bill of sight

Section 43 – Disposal of goods on failure to make due entry, goods imported or to be exported in contravention of any other law and seized and abandoned goods

Section 44 – Liability for duty

Section 44A – Joint and several liability for duty or certain amounts

Section 45 – Determination of duty applicable

Section 46 – Origin of goods

Section 46A – Non-reciprocal preferential tariff treatment of goods exported from the Republic

Section 47 – Payment of duty and rate of duty applicable

Section 47A – Prohibition of certain acts in respect of goods not duly entered

Section 47B – Air passenger tax

Section 48 – Amendment of Schedule No. 1

Section 49 – Agreements in respect of rates of duty lower than general rates of duty and other agreements providing for matters requiring customs administration

Section 50 – Provisions relating to the disclosure of information in terms of agreements

Section 50A – Joint, one-stop or juxtaposed international land border posts

Section 51 – Agreements with African territories

Section 52 – Imposition of a fuel levy by any party to a customs union agreement

Section 53 – Discrimination by other countries

Section 54 – Special provisions regarding the importation of cigarettes

CHAPTER VA

ENVIRONMENTAL LEVIES

 

Section 54A – Imposition of Environmental Levy

Section 54AA – Provisions relating to carbon tax

Section 54B – Rate of Environmental Levy

Section 54C – Application of other provisions of this Act

Section 54D – Rebates, Refunds and Drawbacks

Section 54E – Licensing

Section 54EA – Exemption from licensing and payment of environmental levy

Section 54F – Rules

CHAPTER VB

HEALTH PROMOTION LEVIES

Section 54G – Imposition of health promotion levy

Section 54H – Rate of health promotion levy

Section 54I – Application of other provisions of this Act

Section 54J – Application of environmental levy provisions of this Act

CHAPTER VI

ANTI-DUMPING, COUNTERVAILING AND SAFEGUARD DUTIES AND OTHER MEASURES

Section 55 – General provisions regarding anti-dumping, countervailing and safeguard duties and measures

Section 56 – Imposition of anti-dumping duties

Section 56A – Imposition of countervailing duties

Section 57 – Imposition of safeguard measures

Section 57A – Imposition of provisional payment

CHAPTER VII

AMENDMENT OF DUTIES

Section 58 – Time when new or increased duties become payable

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

CHAPTER VIII

REGISTRATION, LICENSING AND ACCREDITED CLIENTS

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

Section 60 – Licencing

Section 61 – Customs and excise warehouse licences

Section 62 – Agricultural distillers

Section 63 – Stills to be licensed

Section 64 – Special warehouses for the manufacture of wine

Section 64A – Container depot licenses

Section 64B – Clearing agent licences

Section 64C – Licence to search wreck or to search for wreck

Section 64D – Licensing of remover of goods in bond

Section 64E – Accredited clients

Section 64F – Licensing of distributors of fuels obtained from the licensee of a customs and excise manufacturing warehouse

Section 64G – Licensing of degrouping depot

CHAPTER IX

VALUE

Sectoin 65 – Value for duty purposes on any goods imported into the Republic

Section 66 – Transaction value

Section 67 – Adjustments to price actually paid or payable

Section 68 – Repealed

Section 69 – Value for excise duty purposes on any goods manufactured in the Republic

Section 70 – Repealed

Section 71 – Value of certain specified goods

Section 72 – Value of goods exported

Section 73 – Currency conversion

Section 74 – Value of goods not liable to ad valorem duty

Section 74A – Interpretation of sections 65, 66 and 67

CHAPTER X

REBATES, REFUNDS AND DRAWBACKS OF DUTY

Section 75 – Specific rebates, drawbacks and refunds of duty

Section 75A – Circumstances in which imported goods free of duty are admissible under a rebate item of Schedule No. 4

Section 76 – General refunds in respect of imported goods, excisable goods and certain exported goods

Section 76A – Recovery of certain amounts not duly payable

Sectoin 76B – Limitation on the period for which refund and drawback claims will be considered and the period within which applications therefor must be received by the Controller

Sectoin 76C – Set-off of refund against amounts owing

Section 77 – Set-off of certain amounts

CHAPTER XA

INTERNAL ADMINISTRATIVE APPEAL; ALTERNATIVE DISPUTE RESOLUTION; DISPUTE SETTLEMENT

Part A: Internal Administrative Appeal Definitions

Section 77A – Definitions

Section 77B – Persons who may appeal

Section 77C – Submission of appeal

Section 77D – Request for reasons and time within which a request or an appeal must be considered

Section 77E – Appointment and function of appeal committee

Section 77F – Decision of Commissioner and Committee

Section 77G – Obligation to pay amount demanded

Section 77H – Rules

Section 77HA – Implementation of Part A in respect of decisions

 

Part B: Alternative Dispute Resolution

Section 77I – Alternative Dispute Resolution

Part C: Settlement of dispute

Section 77J – Definitions

Section 77K – Purpose of this Part

Section 77L – Circumstances where inappropriate to settle

Section 77M – Circumstances where appropriate to settle

Section 77N – Power to settle and conduct of officials

Section 77O – Procedure for settlement

Section 77P – Register of settlements and reporting

CHAPTER XI

PENAL PROVISIONS

Section 78 – Offences not expressly mentioned

Section 79 – Less serious offences and their punishment

Section 80 – Serious offences and their punishment

Section 81 – Non-declaration in respect of certain goods

Section 82 – Prohibition with regard to stamps

Section 83 – Irregular dealing with or in good

Section 84 – False documents and declarations

Section 85 – Beer of higher alcoholic strength than registered

Section 86 – Certain specified offences

Section 86A – Publication of names of offenders

Section 87 – Goods irregularly dealt with liable to forfeiture

Section 88 – Seizure

Section 89 – Notice of claim by owner in respect of seized goods

Section 90 – Disposal of seized goods

Section 91 – Administrative penalties

Section 92 – Payment and disposal of fines and penalties

Section 93 – Remission or mitigation of penalties and forfeiture

Section 94 – Recovery of penalties by process of law

Section 95 – Jurisdiction of courts

Section 96 – Notice of action and period for bringing action

CHAPTER XII

GENERAL

Section 96A – Approval of container operators

Section 97 – Master, container operator or pilot may appoint agent

Section 98 – Liability of principal for acts of agent

Section 99 – Liability of agent for obligations imposed on principal

Section 99A – Consultant and agent not being clearing agent required to register

Section 100 – Agent may be called upon to produce written authority

Section 101 – Business accounts, documents, etc., to be available for inspection

Section 101A – Electronic communication for the purposes of customs and excise procedures

Section 101B – Special provisions relating to the processing and protection of personal information

Section 102 – Sellers of goods to produce proof of payment of duty

Section 103 – Liability of company, partnership, etc.

Section 104 – Repealed

Section 105 – Interest on outstanding amounts

Section 106 – Sample

Section 107 – Expenses of landing, examination, weighing, analysis, etc

Section 107A – Control in respect of manufacturers of certain goods or materials and persons who carry out processes in connection with such goods or materials

Section 108 – Repealed

Section 109 – Destruction of goods and detention of ships or vehicles

Section 110 – Instruments and tables

Section 111 – Production of certificate of officer on registration of certain motor vehicles

Section 112 – Wreck

Section 113 – Prohibition and restrictions

Section 113A – Powers and duties of officers in connection with counterfeit goods

Section 114 – Duty constitutes a debt to the State

Section 114A – Application of Tax Administration Act for write off or compromise of debt

Section 114AA – Power to appoint agent

Section 114B – Remedies of Commissioner against agent or trustee

Section 115 – Entries, oaths, etc., made outside the Republic of full force and effect

Section 116 – Manufacture of excisable goods solely for use by the manufacturer thereof

Section 117 – Statistics

Section 118 – Delegation of powers and assignment of duties

Section 119 – Substitution of Schedules

Section 119A – Special provisions for customs modernisation

Section 119B – Arrangements for obtaining undue tax benefits

Section 120 – Regulations and rules

Section 121 – Repeal of laws

Section 122 – Short title and commencement

SCHEDULES 1 – 10