(9) For the purposes of sections 66 and 67, unless the context otherwise indicates –
“buying commission” means any fee paid by an importer to the importer’s agent for the service of representing the importer abroad in the purchase of the goods being valued;
[Definision of ”buying commission” substituted by section 96 of Act 60 of 2008]
“goods of the same class or kind”, in relation to imported goods, means goods produced by a particular industry or industry sector in the country from which the imported goods were exported, and falling within the same group or range of goods as the imported goods;
“identical 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 are the same in all respects, including physical characteristics, quality and reputation but excluding minor differences in appearance, as the imported goods, but does not include goods incorporating or reflecting engineering, development work, art work, design work, plans or sketches undertaken in the Republic;
“price actually paid or payable”, in relation to imported goods, means the total payment made or to be made, either directly or indirectly, by the buyer to or for the benefit of the seller for the goods, but does not include dividends or other payments passing from the buyer to the seller which do no directly relate to the goods;
“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]
(1) The interpretation of sections 65, 66 and 67 shall be subject to the agreement concluded at Geneva on 12 April 1979 and known as the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade, the Interpretative Notes thereto, the Advisory Opinions, Commentaries and Explanatory Notes, Case Studies and Studies issued under the said Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade.
[Subsection (1) substituted by section 10 of Act 101 of 1985]
(2)
(a) The Commissioner shall obtain and keep in his office two copies of such Agreement, Interpretative Notes, Advisory Opinions, Commentaries and Explanatory Notes, Case Studies and Studies and shall effect thereto any amendment thereof of which he is notified by the Secretariat of the Customs Co-operation Council, Brussels.
(b) Whenever in any legal proceedings any question arises as to the contents of the said Agreement, or any such Interpretative Note, Advisory Opinion, Commentary, Explanatory Note, Case Study or Study (hereinafter in this paragraph referred to as the relevant document), or as to the date upon which any amendment thereof was effected thereto in terms of paragraph (a), a copy of the relevant document, or if amended as contemplated in paragraph (a), a copy of the relevant document as so amended, shall, unless the contrary is proved, be accepted as sufficient evidence of the contents thereof or of the effective date of any amendment thereof, as the case may be.
[Subsection (2) substituted by section 10 of Act 101 of 1985]
(3) The provisions of subsection (1) shall not derogate from the interpretation which would but for that subsection be given to section 65, 66 or 67.
[Section 74A inserted by section 26 of Act 112 of 1977 and substituted by section 18 of Act 86 of 1982]
74. Value of goods not liable to ad valorem duty
(1) Subject to the provisions of subsection (2), the customs value of any imported goods shall be declared by the importer on entry of such goods.
[Subsection (1) substituted by section 25 of Act 112 of 1977 and section 17 of Act 86 of 1982]
(2) The Commissioner may by rule exempt, to the extent specified in the rules, any class or kind of such goods or any such goods to which circumstances so specified apply, from the provisions of subsection (1).
[Subsection (2) substituted by section 52 of Act 45 of 1995]
73. Currency conversion
(1) When the value of or the price paid or payable for any imported goods is expressed in a foreign currency, it shall, for the purpose of calculating the customs value thereof, be converted into the currency of the Republic at the selling rate at the date of shipment of the goods as determined by the Commissioner, in consultation with the South African Reserve Bank, or if no such rate is determined for such date, the latest rate determined before that date shall be used.
(2) For the purposes of subsection (1) the date of shipment of –
(a) non-containerized goods shall be the date of the bill of lading, air waybill, consignment note or such other document as the Commissioner may require;
(b) containerized goods shall be the date on which the container is taken on board ship as endorsed on the bill of lading or arrival notification or, if imported otherwise than by sea, the date of the airway bill, consignment note or such other document as the Commissioner may require.
(3) The Commissioner may, for the purpose of any agreement contemplated in section 49 or 51, by rule –
(a) publish arrangements in connection with amounts to be used in currencies in respect of goods imported or exported between the Republic and the country or countries or group of countries concerned;
(b) prescribe any measures applicable to the implementation of such arrangements.
[Subsection (3) added by section 62 of Act 53 of 1999]
[Section 73 substituted by section 24 of Act 112 of 1977, section 9 of Act 110 of 1979 and section 51 of Act 45 of 1995]
72. Value of goods exported
(a) For the purposes of this Act, the value of any goods exported from the Republic shall be the price of those goods free on board at the place of despatch from the Republic, which value shall be declared on the bill of entry export.
(b) If there is no such free on board price, the export value shall be the value as if the goods would have been sold at a free on board price.
[Paragraph (b) substituted by section 26 of Act 34 of 2004]
(c) If the value of any exported goods of a single denomination is, according to the provisions of this section –
(i) in excess of one rand and includes a fraction of a rand, such value shall be calculated to the nearest rand, an amount in excess of fifty cents being regarded as one rand;
(ii) less than one rand, such value shall be calculated as one rand.
[Paragraph (c) added by section 11 of Act 105 of 1976 and substituted by section 11 of Act 98 of 1980]
(cA) For the purpose of this section, “free on board”, in relation to goods exported to or to be exported from the Republic, includes—
(i) all profits, costs, charges and expenses incidental to placing goods on board a vessel, aircraft, train or vehicle in which the goods are to be transported across the border of the Republic; or
(ii) if those goods consist of a vessel, aircraft, train or vehicle moving under its own power or on its own wheels, all profits, costs, charges and expenses up to the place where the goods leave the Republic.
[Paragraph (cA) added by section 15 of Act 24 of 2020]