39D.   Simplified procedures for immediate release of goods

 

(1)     Notwithstanding anything to the contrary contained in any provision of this Act, the Commissioner may-

 

(a)     subject to such conditions as the Commissioner may prescribe generally by rule or may determine in a specific instance;

(b)     in respect of a class or kind of goods specified in such rule; and

(c)     for which immediate clearance and release are requested,

authorise the clearance and release of such goods on the basis of-

(i)     the information affixed to documents and parcels contained in a consignment of postal goods not imported through the South African Post Office Limited if the Commissioner records such information, or is satisfied that such information is being recorded for purposes of record and audit;

(ii)    a transport document containing the minimum information as specified by the Commissioner and presented electronically by the responsible carrier or cargo reporter referred to in the rules contemplated in section 8, within such a period prior to the arrival or departure of the ship, aircraft or vehicle carrying such goods as may be prescribed by rule; or

(iii)

(aa)   an incomplete bill of entry contemplated in section 39B containing the information required in terms of that section; or

(bb)   other information or documents as may be prescribed by the Commissioner by rule,

and, if true and correct, such information or documents shall, subject to payment of any duty due on such goods in such a manner and within such a period as may be specified by rule, be deemed to be a due entry of the goods for the purposes of this Act from the date of delivery of such documents where the Commissioner authorises clearance and release of those goods.

[Commencement date of subsection (1) to be proclaimed]

 

(2)

 

(a)     The provisions of subsection (1) do not apply to-

(i)     goods of which the importation or exportation is prohibited or restricted in terms of any law;

(ii)    goods of a customs value exceeding a limit specified by rule;

(iii)   dutiable goods liable to duty in excess of a limit specified by rule;

(iv)    any class or kind of goods that the Commissioner consider-

(aa)    to be a high risk to revenue; or

(bb)   not suitable for clearance and release as contemplated in subsection (1).

(b)     An importer or exporter of goods contemplated in paragraph (a), must make due entry of such goods as required in terms of sections 38 and 39.

[Commencement date of subsection (2) to be proclaimed]

 

(3)

(a)     Notwithstanding anything to the contrary contained in this Act, an importer who is unable to make due entry of goods imported may apply to the Commissioner for the immediate release of such goods as contemplated in paragraph (b), if the-

(i)     importer provides sufficient reasons why immediate release of the goods is required;

(ii)    importer applies for such immediate release within the periods contemplated in section 38(1)(a);

(iii)   Commissioner is satisfied that the importer will subsequently make due entry of the goods as required by section 39;

(iv)    importer satisfies the Commissioner that the importation of the goods concerned is not prohibited or restricted in terms of any other law, or if so restricted, provides the Commissioner with the required documentation authorising the importation thereof;

(v)     importer or agent lodges such security as the Commissioner may require in respect of any duties due on such goods pending the delivery of the bill of entry contemplated in subparagraph (iii) and payment of such duties; and

(vi)    application for immediate clearance is accompanied by such essential documentation as may be prescribed by rule or determined by the Commissioner in a specific instance; or

(vii)   importer complies with such other requirements as may be prescribed by rule.

(b)     Application for immediate release in the circumstances contemplated in paragraph (a), shall be  made on a bill of entry, in the prescribed form endorsed in a manner prescribed by rule to-

(i)     indicate that its purpose is solely to apply to the Commissioner for immediate release of the goods described therein; and

(ii)    furnish an undertaking to comply with the provisions of this section and the rules made thereunder.

(c)     A bill of entry endorsed in the manner contemplated in paragraph (b) shall be deemed not to be due entry.

(d)     An importer who has been granted immediate release of goods in terms of the provisions in this subsection must make due entry of such goods within the period contemplated in section 38(1)(a) and such bill of entry shall be deemed to be effective from the date that release is granted.

(e)     The Commissioner may prescribe by rule the manner of release and conditions in terms of which release of such goods may be authorised.

(f)     Where the importer applies to the Commissioner for an extension before expiry of the period contemplated in section 38(1)(a), the Commissioner may extend that period by not more than seven days where the Commissioner is satisfied that reasonable grounds exist on which the importer is not able to obtain the necessary information or documents to make due entry of the goods.

 

(4)

 

(a)     The Commissioner may refuse any application for immediate release of goods in a manner contemplated in subsection (3) where the importer has failed to comply with any condition prescribed therein or the rules or any condition imposed by the Commissioner.

(b)     Where the Commissioner has refused such an application, the importer concerned shall, within five days of such refusal-

(i)      make due entry of the goods as contemplated in section 39; or

(ii)     otherwise deal with the goods as the Commissioner may direct,

failing which the goods shall be regarded as uncleared.

[Section 39D inserted by section 34 of Act 61 of 2008]