(2) Notwithstanding anything to the contrary contained in this Act, the Commissioner may, in accordance with the provisions of this section, generally and for a specific period or in a specific instance allow an importer or exporter to deliver a provisional or an incomplete bill of entry where the said person does not have all the information or documents required to make due entry.
(3) An application for a provisional or an incomplete bill of entry may be made in respect of-
(a) any imported goods to be entered for-
(i) home consumption (including entry under any item of Schedule No. 3, 4 or 6);
(ii) removal in bond; or
(iii) placing in a licensed customs and excise warehouse; or
(b) goods intended to be exported from the Republic.
(4) Notwithstanding anything to the contrary contained in this Act, any approval by the Commissioner for the use of a provisional or an incomplete bill of entry in respect of goods to be removed in bond, shall be subject to such special procedures and conditions as the Commissioner may specify by rule or determine in a specific instance.
(5)
(a) Except where the Commissioner otherwise determines, an incomplete bill of entry shall-
(i) contain at least-
(aa) the purpose for which the goods are being entered according to the prescribed purpose code;
(bb) the name of the consignor, consignee and any applicable learing agent;
(cc) the value of the goods;
(dd) the origin of the goods;
(ee) the quantity of the goods;
(ff) a sufficiently precise description of the goods to determine the tariff heading and whether the importation or exportation thereof is prohibited or restricted under any law and, if so restricted, shall be accompanied by the required documentation authorising the importation or exportation of the goods concerned;
(gg) applicable marks and numbers;
(hh) container numbers;
(ij) container seal numbers;
(kk) cargo reference or cargo tracking numbers;
(ll) Unique Consignment Reference (UCR) numbers referred to in the rules for section 38; and
(mm) the transport document number and date; and
(ii) contain such other particulars as the Commissioner may prescribe by rule and that are required to-
(aa) calculate the amount of security that may be required to be lodged in respect of such goods;
(bb) identify the consignment and achieve effective customs control over the goods concerned; and
(cc) release the goods.
(b) The Commissioner may, on good cause shown, allow an importer or exporter, who is not able to declare the correct value of the goods, to declare a provisional value considered reasonable by the Commissioner.
(c) The Commissioner may prescribe generally by rule or determine in a specific instance the supporting documentation that must accompany an application for an incomplete bill of entry.
(6) A provisional bill of entry shall set forth the full particulars as indicated on the form and shall-
(a) reflect the purpose for which the goods are being entered according to the prescribed purpose code;
(b) contain a declaration by the importer or exporter stating the particulars that are only provisional;
(c) be supported by the documents referred to in section 39 and, where applicable, by any documentation required under any other law authorising the importation or exportation of the goods.
(7) An importer or exporter must, unless the Commissioner grants an extension under section 38(1)(a)(iii) or (3)(a)(ii), deliver any application for a provisional or an incomplete bill of entry within the periods contemplated in section 38(1)(a) or (3)(a).
(8)
(a) The Commissioner may require any person applying for a provisional or an incomplete bill of entry to furnish the amount of security that the Commissioner may require in respect of any duties that may be payable, or become payable on such goods, pending the delivery of the supplementary bill of entry.
(b) Notwithstanding anything to the contrary contained in this Act, any goods entered on a provisional or an incomplete bill of entry, shall be subject to-
(i) the duty leviable thereon at the time; and
(ii) the fulfilment of any obligation in terms of this Act in respect of any procedure under which the goods are entered, from the time of entry of those goods.
(c) For the purposes of this section ‘time of entry’ shall be deemed to be the time when the provisional or incomplete bill of entry is delivered as contemplated in subsection (12), and where the goods concerned are released in terms of that subsection.
(9)
(a) An importer shall, within seven days from the date of the delivery of a provisional or an incomplete bill of entry, and an exporter before the goods are exported unless exempted as contemplated in section 38(3)(a), deliver a supplementary bill of entry and pay any duty that may be due in respect thereof in compliance with the requirements of section 39(1) and (2), but any document authorising the importation or exportation of goods and presented with the application for a provisional or an incomplete bill of entry need not again be produced unless the Controller so requires.
(b) A supplementary bill of entry shall include a reference to the relevant provisional or incomplete bill of entry.
(c) A supplementary bill of entry shall be delivered to the same office where the provisional or incomplete bill of entry to which it relates was delivered.
(d) The Commissioner may, on application by the importer or exporter before expiry of the period specified in paragraph (a), extend that period by not more than seven days where the Commissioner is satisfied that reasonable grounds exist on which the importer or exporter is not able to obtain the necessary information or documents in order to deliver the supplementary bill of entry.
(10) Any supplementary bill of entry and any provisional or incomplete bill of entry preceding it and in respect of which it is made, shall be deemed to constitute a single indivisible bill of entry taking effect on the date of delivery of the provisional or incomplete bill of entry and shall on acceptance of the supplementary bill of entry for the purposes of this Act, be deemed to be due entry made of the goods concerned from that date.
(11)
(a) The Commissioner may refuse an application for a provisional or an incomplete bill of entry in terms of this section where-
(i) the importer or exporter concerned-
(aa) has been convicted of a serious offence or repeated less serious offences under this Act;
(bb) has failed to provide valid reasons for not being in possession of the information or documents contemplated in section 39 and any other provision of this Act;
(cc) is not able to comply with subsection (5);
(dd) is not registered as an importer or exporter as contemplated in section 59A and the rules made thereunder; or
(ee) has failed to lodge the amount of security required by the Commissioner;
(ii) the importation or exportation of the goods concerned is restricted under any other law and the importer or exporter is not in possession of the required documentation authorising the importation or exportation of the goods;
(iii) the importer or exporter has not applied for a provisional or an incomplete bill of entry within the period specified in subsection (7).
(b) Where the Commissioner has refused an application for a provisional or an incomplete bill of entry, the importer or exporter concerned shall, where the relevant period prescribed in section 38(1)(a) or (3)(a)-
(i) has not yet expired, make due entry of the goods before the expiry of such a period;
(ii) has expired, or will expire within three days from the date of refusal, make due entry of the goods within five days from the date of refusal and such period shall be deemed to be an extension granted by the Commissioner as contemplated in section 38(1)(a) or (3)(a).
(12) The delivery of a provisional or an incomplete bill of entry to the Commissioner or a Controller, as appropriate, shall be deemed for the purposes of this section to be a finalised application for a provisional or an incomplete bill of entry by the importer or exporter concerned and the release of the goods entered on such a bill of entry by the Commissioner or a Controller shall be deemed to be the authorisation contemplated in subsection (2).
(13) The Commissioner may by rule-
(a) designate the customs offices authorised to accept applications for provisional or incomplete bills of entry;
(b) limit the application of the provisions of this section to a certain class or kind of goods or exclude certain classes or kinds of goods if such goods-
(i) present an undue risk to revenue;
(ii) are entered for a purpose that will not be facilitated by the subsequent delivery of a supplementary bill of entry;
(iii) are of a nature not suitable for control by a supplementary bill of entry or post-importation audit;
(c) prescribe the manner in which the release of goods entered on a provisional or an incomplete bill of entry may be authorised; and
(d) prescribe any other matter which the Commissioner may reasonably consider to be necessary and useful to achieve the efficient and effective administration of this section.
[Section 39B inserted by section 34 of Act 61 of 2008 – commencement date of section 39B to be proclaimed]