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

 

(1)

(a)     No refund of any duty or other charge in respect of imported goods, excisable goods, surcharge goods or fuel levy goods, other than a refund provided for under section 75 or 77, shall be paid or granted except in accordance with the provisions of this section

(b)     Any refund of export duty in respect of goods specified in Part 6 of Schedule No. 1 shall be paid or granted in accordance with the provisions of this section.

[Subsection (1) substituted by section 54(a) of Act 45 of 1995 and by section 59(b) of Act 23 of 2020]

(2)     The Commissioner shall, subject to the provisions of subsection (4), consider any application for a refund or payment from any applicant who contends that he has paid any duty or other charge for which he was not liable or that he is entitled to any payment under this Act by reason of –

(a)     an error in determining an assessment or calculating the amount thereof;

(b)     the duty having been assessed on a value higher than the value for duty purposes;

(c)     a determination under section 47(9) or incorrect tariff classification;

(d)     the goods concerned having been damaged, destroyed or irrecoverably lost by circumstances beyond his control prior to the release thereof for home consumption, or in the case of goods destined for export, after the release thereof but prior to the departure of the goods from the Republic: Provided that, for purposes of this section, such circumstances exclude damage, destruction or loss of goods due to robbery or theft;

[Paragraph (d) substituted by section 17 of Act 33 of 2019 and amended by section 59(c) of Act 23 of 2020]

(e)     all or part of such goods having been shortlanded, shortshipped or shortpacked in the case of imported goods, or shortshipped or shortpacked in the case of goods exported;

[Paragraph (e) substituted by section 59(d) of Act 23 of 2020]

(f)     the substitution of any bill of entry in terms of section 40(3);

(g)     the duty having been reduced or withdrawn as provided for in section 48(2), (2A) or (4), 56(2), 56A(2) or 57(2); or

[Paragraph (g) substituted by section 5 of Act 105 of 1992 and by section 59(e) of Act 23 of 2020]

(h)     duty having been paid, notwithstanding the provisions of section 49(9), on any goods at the general rate of duty specified in respect thereof in any heading or subheading in Part 1 of Schedule No. 1 and proof is produced that the goods concerned qualify for a preferential rate of duty specified for such heading or subheading in the said Part 1 of the said Schedule No. 1.

[Paragraph (h) added by section 62 of Act 30 of 2000]

(3)     Except with the permission of the Commissioner, any application for a refund under this section shall not relate to more than one bill of entry or other document in respect of which the alleged overpayment was made.

(4)     No application for a refund or payment in terms of this section shall be considered by the Commissioner unless it is received by the Controller, duly completed and in the form as may be prescribed by rule and supported by the necessary documents and other evidence to prove that such refund or payment is due under this section –

(a)     within a period of two years from the date on which the charge to which the application relates was paid; or

(b)     in any other case within the relevant period specified in section 76B.

[Subsection (4) amended by section 54 of Act 45 of 1995 and substituted by section 28 of Act 34 of 2004]

(5)     If, after considering any application for a refund or payment in terms of this section, the Commissioner is satisfied that the applicant is entitled to any such refund or payment, the Commissioner may pay to the applicant the amount due to him: Provided that no refund shall be made under this section if, in the case of goods imported by post, the amount thereof is less than fifty cents or, in the case of goods imported in any other manner, less than five rand or, in the case of excisable goods manufactured in the Republic, less than two rand, unless the Commissioner is satisfied that exceptional circumstances exist which warrant such refund.

[Section 76 amended by section 9 of Act 85 of 1968, substituted by section 5 of Act 98 of 1970, amended by section 10 of Act 71 of 1975, by section 11 of Act 110 of 1979, by section 20 of Act 86 of 1982, by section 5 of Act 89 of 1983, by section 24(1) of Act 84 of 1987 and by section 14 of Act 68 of 1989, substituted by section 30 of Act 59 of 1990 and amended by section 59(a) of Act 23 of 2020]