Category: Chapter III – Importation, exportation and transit and coastwise carriage of goods (Customs Act)

Section 14 (Customs Act) – Coastwise traffic and coasting ships

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14. Coastwise traffic and coasting ships

(1)     The conveyance of goods by ship between the coastal ports of the Republic shall be deemed to be coastwise traffic and all ships employed in such traffic shall be deemed to be coasting ships: Provided that no ship arriving from a place outside the Republic, although bound for more than one coastal port in the Republic and no ship clearing from any coastal port in the Republic for a port outside the Republic, although bound for one or more intermediate coastal ports in the Republic, shall be deemed a coasting ship nor shall its voyage between ports in the Republic be deemed a coastwise voyage.

(2)     A foreign-going ship may also carry coastwise goods while on a voyage between ports in the Republic subject to the rules relating to such goods.

[Subsection (2) substituted by section 9 of Act 45 of 1995]

(3)      ……….

[Subsection (3) deleted by section 9 of Act 45 of 1995]

(4)     Any dutiable goods which have not been entered for home consumption shall –

(a)     not be loaded on board any ship for carriage coastwise unless they have been entered for removal or deemed to have been so entered in terms of this Act; and

(b)     be reported by the master to the Controller at the port of discharge in the Republic as prescribed by rule.

[Subsection (4) added by section 9 of Act 45 of 1995]

Section 13 (Customs Act) – Goods imported or exported by post

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13. Goods imported or exported by post

 

(1)     For the purposes of entry and collection of duty on goods imported into the Republic by post, any form or label completed by the sender in respect of the postal item in question and on which the particulars necessary for the assessment of duty are set forth, shall be deemed to be an entry made under the provisions of this Act, and the particulars on any such form or label shall, for the purposes of this Act, be taken as the declaration to be made by the importer under section 38: Provided that the Commissioner may by rule exclude from the provisions of this subsection any goods of a class or kind specified in such rule or any such goods imported in circumstances so specified.

[Subsection (1) substituted by section 3 of Act 101 of 1985 and section 8 of Act 45 of 1995]

 

(2)     ……….

[Subsection (2) substituted by section 2 of Act 112 of 1977 and deleted by section 3 of Act 101 of 1985]

 

(3)    

 

(a)     Notwithstanding anything contained in subsection (1), any goods imported by post which the addressee desires to enter for warehousing, or for removal or export in bond, or under any heading or item of Schedule No. 1 which requires that a certificate be given or a condition be complied with, or under any item of Schedule No. 3, or under any item of Schedule No. 2 or 4 unless exempted by the Commissioner by rule, shall be so entered at a customs and excise office before a Controller.

(b)     Notwithstanding anything contained in subsection (1), any goods imported by post by such class of addressee, or any goods imported by post and of such class or kind, as may be prescribed by the Commissioner by rule, shall be entered at a customs and excise office before a Controller.

[Subsection (3) substituted by section 3 of Act 57 of 1966, section 5 of Act 105 of 1969 and section 3 of Act 101 of 1985, amended by section 3 of Act 52 of 1986 and section 11 of Act 59 of 1990 and substituted by section 8 of Act 45 of 1995]

 

(4)    

 

(a)     In the case of goods exported by post, any form or label affixed to or completed in respect of a postal item and on which a description of the contents and their value are set forth, shall be deemed to be a bill of entry for export as required by this Act.

(b)     Notwithstanding the provisions of paragraph (a), the Commissioner may prescribe by rule goods which shall be entered for export at a customs and excise office before a Controller.

[Subsection (4) substituted by section 3 of Act 101 of 1985 and section 8 of Act 45 of 1995]

 

(5)     Notwithstanding anything contained in subsection (1) or in any other law but subject to the provisions of subsection (3), any person importing goods by post shall submit the invoice in respect of such goods to the postmaster concerned, and no person shall receive, remove, take, deliver or in any manner deal with or in such goods unless the correct duty has been paid to that postmaster.

[Subsection (5) added by section 3 of Act 52 of 1986]

 

(6)     Any postmaster may at any time detain any imported postal item under his control and cause such postal item to be removed to the Controller, who may examine such postal item, and if the goods therein are found not to agree in all respects with the particulars relating to the value, description or quantity appearing on the form or label referred to in subsection (1) or the invoice concerned, such goods shall notwithstanding anything to the contrary in any other law contained be liable to forfeiture.

[Subsection (6) added by section 3 of Act 52 of 1986 and substituted by section 8 of Act 45 of 1995]

Section 12 (Customs Act) – Goods imported or exported over land

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12. Goods imported or exported overland

(1)    


(a)     Where any goods are imported by train the railway authority concerned shall furnish the Controller with which documents as may be prescribed by rule relating to such goods.

(b)     The station master or other person in control of railway premises shall not permit any such goods to be removed from such premises before due entry thereof unless the Controller allows such goods to be so removed, subject to such conditions as he may in each case impose, before such entry.

[Subsection (1) amended by section 10 of Act 59 of 1990 and substituted by section 7 of Act 45 of 1995]

(2)     The conductor, guard or other person in charge of a train shall on demand by any officer furnish him with all information at his disposal in respect of any goods on such train.

(3)    


(a)     The person in charge of any vehicle (other than an aircraft or a railway train) whether or not conveying any goods, which arrives by land at any place in the Republic shall come to the office of the Controller nearest to the point at which he crossed the border or the office of the Controller which is most conveniently situated in relation to that point before unloading any goods or in any manner disposing of such vehicle or goods, and make a full written report to such Controller concerning the vehicle or goods, the journey and the destination of the goods, and shall make and subscribe to a declaration as to the truth of the report.

(b)     Such persons shall fully and truthfully answer all questions put to him and produce any way-bills or other documents demanded of him by such Controller.

(4)     No person shall remove a vehicle referred to in subsection (3) from the office referred to in that subsection until due entry has been made of such vehicle and the goods carried thereon or until permission for removal has been granted by the Controller.

(5)    


(a)     Every person arriving in the Republic overland, on foot or otherwise shall, whether or not he has any goods in his possession, come to the office of the Controller nearest to the point at which he crossed the border or the office of the Controller which is most conveniently situated in relation to that point, and there report to the Controller the circumstances in which he entered the Republic.

(b)     If he has any goods in his possession, he shall furnish the said Controller with full particulars thereof, and shall fully and truthfully answer all questions put to him by such Controller.

(c)     Such person shall not in any manner dispose of any goods in his possession until they have been released by the Controller.

(6)     The provisions of subsection (5) shall not apply to persons arriving in the Republic by train or by air who pass through or disembark at a place where a Controller is stationed.

(7)     No person in charge of any vehicle (other than an aircraft or a train), whether or not conveying any goods for exportation overland shall remove any such vehicle or goods beyond the borders of the Republic unless due entry has been made of such vehicle and the goods carried thereon or permission for removal has been granted by the Controller.

[Subsection (7) substituted by section 7 of Act 45 of 1995]

(8)     The controller may grant a general permission to any person referred to in subsections (4) and (7) in respect of such vehicles.

[Subsection (8) added by section 7 of Act 45 of 1995]

Section 11 (Customs Act) – Landing of unentered goods

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11. Landing of unentered goods

(1)     All goods imported into the Republic by ship or aircraft shall, if landed before due entry thereof, be placed in a transit shed, container terminal, container depot or State warehouse, or removed to any other place approved by the Controller.

(2)     All goods landed from a ship or aircraft before due entry of such goods and placed in a transit shed or other approved place in accordance with the provisions of subsection (1) shall be deemed to be still in the ship or aircraft, and as long as such goods remain in such shed or place, the master or pilot, as the case may be, shall remain responsible therefor in all respects and liable for the duty thereon as if the goods had not been removed from such ship or aircraft.

[Section 11 amended by section 2 of Act 105 of 1976 and substituted by section 6 of Act 45 of 1995]

Section 10 (Customs Act) – When goods deemed to be imported

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10. When goods deemed to be imported

 

(1)     For the purposes of this Act all goods consigned to or brought into the Republic shall be deemed to have been imported into the Republic –

 

(a)     in the case of goods consigned to a place in the Republic in a ship or aircraft, at the time when such ship or aircraft on the voyage or flight in question, first came within the control area of the port or airport authority at that place, or at the time of the landing of such goods at the place of actual discharge thereof in the Republic if such ship or aircraft did not on that voyage or flight call at the place to which the goods were consigned or if such goods were discharged before arrival of such ship or aircraft at the place to which such goods were consigned;

(b)     in the case of goods not consigned to a place in the Republic but brought thereto by and landed therein from a ship or aircraft, at the time when such goods were so landed;

(c)     subject to the provisions of subsectionection (2), in the case of goods brought to the Republic overland, at the time when such goods entered the Republic;

(d)     in the case of goods brought to the Republic by post, at the time of importation in terms of paragraph (a), (b) or (c) according to the means of carriage of such goods; and

(e)     in the case of goods brought to the Republic in any manner not specified in this section, at the time specified in the General Notes to Schedule No. 1 or, if no such time is specified in the said General Notes in respect of the goods in question, at the time such goods are considered by the Commissioner to have entered the Republic.

[Paragraph (e) added by section 2 of Act 57 of 1966]

 

(2)     For the purposes of subsection (1), a place outside the Republic deemed by the Commissioner under section 6(1A) or 50A to be a place of entry for goods consigned to the Republic, shall be deemed to be a place in the Republic in respect of goods consigned to or entered at such place for removal to the Republic overland.

[Subsection (2) substituted by section 2 of Act 52 of 1986 and section 6 of Act 36 of 2007]

Section 9 (Customs Act) – Sealing of goods on board ships or aircraft

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9. Sealing of goods on board ships or aircraft

(1)     On arrival of any ship at any place in the Republic –

(a)     the master thereof shall declare as prescribed by rule all sealable goods on board the ship which are unconsumed stores of such ship; and

(b)     the master and every member of the crew thereof shall declare as prescribed by rule all sealable goods which are his personal property or in his possession,

and the Controller may seal up all such sealable goods.

[Subsection (1) substituted by section 2 of Act 101 of 1985 and section 5 of Act 45 of 1995]

(2)     The Controller may permit surplus stores to be entered for home consumption or for warehousing.

(3)     For the purposes of this section “sealable goods” means any goods which are prescribed by rule to be saleable goods.

[Subsection (3) substituted by s.5 of Act 45 of 1995]

(4)     The Controller may, by direction of the Commissioner, in addition to sealable goods, seal up any goods which are unconsumed stores of any ship or aircraft or which are in the possession of the master or pilot of such ship or aircraft or of any member of the crew thereof or of any passenger on board thereof.

(5)     While the ship or aircraft in question remains at any place in the Republic, no person shall, except in accordance with the rules break or disturb any seal placed by the Controller on any goods in terms of this section.

(6)     Except as provided in subsectionection (2), no stores of any nature may be landed without the permission of the Controller and all goods acquired on a ship or aircraft shall, if landed, be declared to the Controller for purposes of payment of any duty due thereon.

(7)     The Commissioner may exempt any ship or aircraft or exempt by rule any class or kind of ship or aircraft from all or any of the provisions of this section.

[Subsection (7) inserted by section 5 of Act 45 of 1995]

Section 8 (Customs Act) – Cargo reports

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8. Cargo reports

(1)     Notwithstanding the provisions of sections 7 and 12, the Commissioner may by rule prescribe requirements in respect of the report of cargo and may prescribe that-

(a)     any report including any manifest or other report listing and describing cargo carried by or loaded or to be loaded on to any ship, or vehicle arriving at or departing from any place in the Republic, as the case may be; or

(b)     any outturn report or other report concerning goods landed from or unpacked from or packed into or loaded on to or to be packed into or to be loaded on to any such ship or vehicle, as the case may be; or

(c)     any outturn report or other report in respect of any imported goods received or unpacked while under the control of any person after landing thereof at any place licensed in terms of this Act,

shall be in such form containing such particulars and shall be submitted to the Controller by such person in such circumstances and at such times as may be specified in such rule.

(2)     Where the Commissioner prescribes that any report must be submitted prior to cargo for export being packed into or loaded on to a ship or vehicle, no cargo shall be so packed or loaded before-

 

(a)     such report is received by the Controller; and

(b)     release of the cargo has been granted as prescribed in the rules.

 

(3)    


(a)     Any such outturn report or other report shall reflect full particulars concerning any excess or deficiency in respect of any goods landed, received, unpacked, packed or loaded, as the case may be, according to any manifest or other report contemplated in subsection (1).

 

(b)     Where any imported goods reported in any manifest or other report are not landed or-

 

(i)      any such goods not reported are landed; or

(ii)     any container or package is landed with visible evidence of tampering or any deficiency is suspected,

 

any person completing any outturn report on landing of the goods shall examine and report on such goods in the presence of the carrier or the agent of the carrier, as my be prescribed by rule.

 

(4)    


(a)     Any exporter who-

 

(i)      packs or loads cargo or causes cargo to be packed or loaded in contravention of subsection (2); or

 

(ii)     fails to report cargo or makes any false or misleading statement in connection with any report to which this section relates,

 

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 imprisonment.

 

(b)     Such cargo shall be liable to forfeiture in accordance with the provisions of this Act.

[Section 8 repealed by section 8 of Act 59 of 1990 and inserted by section 36 of Act 19 of 2001 and substituted by section 11 of Act 9 of 2007]

Section 6A (Customs Act) – Special provisions in respect of customs controlled areas

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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]

Section 18A (Customs Act) – Exportation of goods from customs and excise warehouse

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18A.     Exportation of goods from customs and excise warehouse

 

(1)     Notwithstanding any liability for duty incurred thereby by any person in terms of any other provision of this Act, any person who exports any goods from a customs and excise warehouse to any place outside the common customs area shall, subject to the provisions of subsection (2), be liable for the duty on all goods which he or she so exports.

[Subsection (1) substituted by section 27 of Act 18 of 2009]

 

(2)

 

(a)     Subject to the provisions of subsection (3), any liability for duty in terms of subsection (1) shall cease if –

(i)      the said goods have been duly taken out of the common customs area; or,

(ii)     in circumstances and in accordance with procedures which the Commissioner may determine by rule, the goods have been duly accounted for in the country of destination.

(b)     An exporter who is liable for duty as contemplated in subsection (1) must –

(i)      obtain valid proof that liability has ceased as specified in paragraph (a)(i) or (ii) within the period and in compliance with such requirements as may be prescribed by rule;

(ii)     keep such proof and other information and documents relating to such export as contemplated in section 101 and the rules made thereunder available for inspection by an officer; and

(iii)    submit such proof and other information and documents to the Commissioner at such time and in such form and manner as the Commissioner may require; or

(iv)

(aa)    notify the Commissioner immediately if liability has not ceased as required in terms of paragraph (a)(i) or (ii) or valid proof has not been obtained as contemplated in subparagraph (i); and

(bb)   submit payment of duty and value-added tax payable in terms of the Value-Added Tax Act, 1991 (Act No. 89 of 1991), together with such notification as if the goods were entered for home consumption on the date of entry for export.

(c)     Subject to subsection (3), there shall be no liability for duty on any goods where such liability was discovered as a result of, or following upon, any such inspection by an officer or a request by the Commissioner as contemplated in paragraph (b)(ii) and (iii), respectively, where that liability occurred on a date earlier than two years prior to the date on which such inspection commenced or such request was made.

[Subsection (2) substituted by section 12 of Act 45 of 1995, section 120 of Act 60 of 2001 and section 27 of Act 18 of 2009]

 

(3)     If –

 

(a)     the liability has not ceased as contemplated in subsection (2)(a); or

(b)     the goods have been diverted or deemed to have been diverted as contemplated in subsection (9),

such person shall, except if payment has been made as contemplated in subsection (2)(b)(iv), upon demand pay –

(i)      the duty and value-added tax due in terms of the Value-Added Tax Act 1991 (Act No. 89 of 1991), as if the goods were entered for home consumption on the date of entry for export;

(ii)     any amount that may be due in terms of section 88(2); and

(iii)    any interest due in terms of section 105:

Provided that such payment shall not indemnify a person against any fine or penalty provided for in this Act.

[Subsection (3) substituted by section 12 of Act 45 of 1995 and section 27 of Act 18 of 2009]

 

(4)     No goods shall be exported in terms of this section –

 

(a)     until they have been entered for export; and

(b)     unless, except as otherwise provided in the rules, they are removed for export by a licensed remover in bond as contemplated in section 64D.

[Subsection (4) substituted by section 38 of Act 19 of 2001]

 

(5)     No such entry for export shall be tendered by or may be accepted from a person who has not furnished such security as the Commissioner may require, and the Commissioner may at any time require that the form, nature or amount of that security be altered in such manner as he may determine.

 

(6)     The said exportation of goods shall be subject to the rules and such conditions as the Commissioner may impose in respect of the goods concerned or any class or kind of those goods or those goods exported in circumstances specified by him, and the Controller may refuse to accept bills of entry for the said exportation of goods from an exporter who has failed to comply with the said rules or conditions or who has committed an offence referred to in section 80.

[Subsection (6) substituted by section 12 of Act 45 of 1995]

 

(7)     ……….

[Subsection (7) deleted by section 12 of Act 45 of 1995]

 

(8)     The Commissioner may determine the roads and routes and the means of carriage of any goods so exported or any class or kind of those goods or any such goods carried in circumstances specified by him.

 

(9)

 

(a)     No person shall, without the permission of the Commissioner, divert any goods for export to a destination other than the destination declared on entry for export or deliver such goods or cause such goods to be delivered in the Republic or any other country in the common customs area.

(b)     Goods shall be deemed to have been so diverted where –

(i)      no permission to divert such goods has been granted by the Commissioner as contemplated in paragraph (a) and the person concerned fails to produce valid proof and other information and documents for inspection to an officer or to submit such proof, information and documents to the Commissioner as required in terms of subsection (2)(b)(ii) and (iii), respectively;

(ii)     any such proof is the result of fraud, misrepresentation or non-disclosure of material facts; or

(iii)    such person makes a false declaration for the purpose of this section.

(c)     Where any person fails to comply with or contravenes any provision of this subsection the goods shall be liable to forfeiture in accordance with this Act.

[Subsection (9) substituted by section 27 of Act 18 of 2009]

 

(10)   The Commissioner may specify the documents to be produced by the exporter upon entry for exportation in respect of any goods so exported or any class or kind of those goods or any such goods exported in circumstances or to a destination specified by him.

[Section 18A inserted by section 5 of Act 84 of 1987]