“duty forestalling” means the practice of entering excisable goods for home consumption in quantities exceeding the quantities determined, as contemplated in subsection (2), during a period leading up to an anticipated increase in the rate of excise duty, thereby avoiding the payment of the increased rate of duty when that increase becomes effective.
Category: Definitions – Customs and Excise
“Controlled period” definition of section 58A of Customs Act
“controlled period” means a period leading up to an anticipated increase in the rate of duty on excisable goods, as may be determined by the Commissioner in terms of subsection (5)(a)(ii) for the purpose of applying this section; and
“Tax Administration Act” definition of section 1 of Customs Act
“Tax Administration Act” means the Tax Administration Act, 2011(Act 28 of 2011);
[Definition of “Tax Administration Act” inserted by section 11(c) of Act 33 of 2019]
“Export duty” definition of section 1 of Customs Act
“export duty” means any duty leviable under Part 6 of Schedule No. 1 on goods exported from the Republic;
[Definition of “export duty” inserted by section 11(a) of Act 33 of 2019]
“Carbon Tax Act” definition of section 1 of Customs Act
“Carbon Tax Act” means an Act of Parliament that makes provision for a carbon tax;
[Definition of “Carbon Tax Act” inserted by section 20 read with Sch. 3 of Act 15 of 2019]
“Buying commission” definition of section 65(9) of Customs Act
(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]
“Invoice” definition of section 37A(12) of Customs Act
“invoice” means a document, whether in its original form or in a form approved by the Commissioner, and which contains such particulars as may be prescribed by rule;
“Ship” definition of section 37A(12) of Customs Act
“ship” includes any ship classifiable under any heading or subheading of Chapter 89 of Part 1 of Schedule No. 1;
“Vehicle” definition of section 37A(12) of Customs Act
“vehicle” includes any vehicle classifiable under any heading or subheading of Chapters 86 and 87 of Part 1 of Schedule No. 1.
[Section 37A inserted by section 62 of Act 30 of 1998 and substituted by section 50 of Act 53 of 1999]
“Engine” definition of section 37A(12) of Customs Act
(12) For the purposes of this section –
“engine” referred to in subsection (4)(a) and (c)(ii), (5)(a)(i) and (6)(a) means any engine in any machine, machinery, plant, equipment, apparatus, vehicle or ship, classifiable under any heading or subheading of Chapters 84 to 87 and 89 of Part 1 of Schedule No. 1;
[Definition of “engine” substituted by section 122 of Act 60 of 2001]