‘supplementary bill of entry’ means a bill of entry that corrects a provisional bill of entry or completes an incomplete bill of entry and which, as contemplated in subsection (10), together with the provisional or incomplete bill of entry, complies with the requirements of section 39 and any other provision of this Act relating to the entry of the goods concerned.
Subsections (2) to (4) of section 37B of Customs Act
(2)
(a)
(i) Except where otherwise provided-
(aa) in this section;
(bb) by the Minister in any amendment of any Schedule in terms of any provision of this Act: or
(cc) by the Commissioner in any rule,
the provisions of this Act governing the administration of excisable goods or fuel levy goods, including the manufacture, levying of duty and granting of any rebate or refund of duty on such goods, shall apply mutatis mutandis to biofuel.
(ii) For the purposes of paragraph (i) unless otherwise specified in any Schedule or rule such provisions relating to distillate fuel or petrol shall be deemed to include respectively a reference to biodiesel or bioethanol or any mixtures thereof with distillate fuel or petrol.
[Paragraph (a) substituted by section 114 of Act 32 of 2004 effective on 1 April 2006]
(b) The Commissioner may, by rule exempt any person or class of persons from licensing in respect of any manufacturing process in the production of biofuel or any goods used in the production of biofuel.
[Paragraph (b) substituted by section 20 of Act 21 of 2006 with effect from 29 March 2006]
(c) The Commissioner may, except if any provision of this Act otherwise provides, in respect of biofuel manufactured in the Republic by any person registered for such a purpose under section 59A –
(i)
(aa) by rule exempt for any period such person from payment of duty in respect of any quantity of biofuel manufactured by him or her;
(bb) cancel any such exemption under circumstances prescribed by rule;
(ii) prescribe, subject to paragraph (b), conditions and other requirements in respect of such exemption;
(iii) prescribe procedures relating to the manufacture and removal of biofuel for home consumption.
[Paragraph (c) inserted by section 114 of Act 32 of 2004 effective on 1 April 2006 and substituted by section 20 of Act 21 of 2006 effective on 29 March 2006]
(3) Notwithstanding anything to the contrary contained in this Act, the Minister may, in any amendment of any Schedule under any provision of this Act, specify –
(a) in which proportion distillate fuel and biodiesel or petrol and bioethanol may be mixed to be classifiable under any tariff heading or item;
(b) a different rate of duty and extent of rebate or refund on the basis of the proportionate content of distillate fuel or biodiesel or petrol or bioethanol in any such mixture.
(4) The Commissioner may –
(a) require any manufacturer or seller of biofuel to register in terms of section 59A;
[Paragraph (a) substituted by section 114 of Act 32 of 2004 effective on 1 April 2006 and section 20 of Act 21 of 2006 with effect from 7 February 2007]
(b) make rules –
(i) to exempt any person who is required to licence under any provision of this Act from furnishing security;
(ii) concerning payment of duty, accounts to be kept and procedures regulating the manufacture, storage, disposal or use of biofuel;
(iii) to delegate, subject to section 3(2), any power which may be exercised and assign any duty that shall be performed by the Commissioner in terms of this Act to any officer;
(iv) regarding all matters which are required or permitted in terms of this section to be prescribed by rule;
(v) in respect of any other matter which is necessary to prescribe and useful to achieve the efficient and effective administration of this section.
[Section 37B inserted by section 103 of Act 74 of 2002 effective on 1 April 2006]
“Bioethanol” definition of section 37B of Customs Act
“bioethanol” means a biofuel as specified in and described in any note to any heading or in any subheading of Part 1 of Schedule No. 1, any item of Section A of Part 2 or Part 5 of the said Schedule no. 1 or any item of Schedule No. 3, 4, 5 or 6 capable of use as a substitute for or additive to petrol;
“Distillate fuel” or “diesel” definition of section 37B of Customs Act
“distillate fuel” or “diesel” means distillate fuel defined in the Notes to Chapter 27 of Part 1 of Schedule No 1 and liable to customs duty as specified in the said Part 1 and to excise duty and fuel levy as specified in Section A of Part 2 and Part 5, respectively, of Schedule No. 1;
“Manufacture” definition of section 37B of Customs Act
“manufacture” in relation to biofuel includes mixing biofuel with distillate fuel or petrol;
“Petrol” definition of section 37B of Customs Act
“petrol” means petrol as defined in the Notes to Chapter 27 of Part 1 of Schedule No 1 and liable to customs duty as specified in the said Part 1 and to excise duty and fuel levy as specified in Section A of Part 2 and Part 5, respectively, of Schedule No. 1.
“Biodiesel” definition of section 37B of Customs Act
“biodiesel” means a biofuel as specified in and described in any note to any heading or in any subheading of Part 1 of Schedule No. 1, any item of Section A of Part 2 or Part 5 of the said Schedule No. 1 or any item of Schedule No. 3, 4, 5 or 6 capable of use as a substitute for or an additive to distillate fuel;
“Biofuel” definition of section 37B of Customs Act
“biofuel” means any goods used as liquid fuel manufactured from any vegetable or other material, not being any material from which mineral fuels, oils or other goods are obtained as provided in Chapter 27 of Part 1 of Schedule No. 1;
Subsections (2) to (16) of section 21A of Customs Act
(2) Any reference in this section, any Schedule or any rule to ‘regulations’ or ‘regulation’ shall, unless otherwise specified, be a reference to the Industrial Development Zone Programme published by Government Notice No. R.1224 of 1 December 2000 and any amendment thereto.
[Subsection (2) substituted by section 2 of Act 10 of 2005 and section 18 of Act 21 of 2006]
(3) Where any provision of the Manufacturing Development Act, 1993, or the Special Economic Zones Act or any regulation made under those Acts for the purpose of the SEZ is inconsistent or in conflict with any provision of this Act governing the administration of a CCA, including any matter relating to the liability or levying of duty or any rebate, refund or drawback of duty, the provision of this Act shall prevail over the provision of the Manufacturing Development Act, 1993, or of the Special Economic Zones Act, or the regulations made under those Acts.
[Subsection (3) substituted by section 16 of Act 16 of 2016 effective on 19 January 2017]
(4) Notwithstanding anything to the contrary contained in this section or any other provision of this Act, goods to which subsection (7) relates shall, subject to any exception or adaptation prescribed in any Schedule or rule even if free of duty, be deemed to be goods liable to duty for the purposes of the application of any provision of this Act.
(5) ……….
[Subsection (5) deleted by section 16 of Act 16 of 2016 effective on 19 January 2017]
(6) A CCA shall be subject to such controls and procedures, as the Commissioner may prescribe by rule.
(7) Any goods to which this section or any other provision of this Act relates, whether or not such goods are free of duty, which are –
(a) brought into a CCA;
(b) produced or manufactured, stored, or moved for any purpose therein; or
(c) removed therefrom,
shall, except to the extent that this section, any Schedule or any rule may otherwise provide, be subject to the provisions of this Act and any procedure that may be prescribed in terms of such provisions.
(8) Any person, including, where relevant, a CCA enterprise or an SEZ operator, who for the purposes of any activity within a CCA –
[Words preceding paragraph (a) substituted by section 16 of Act 16 of 2016 effective on 19 January 2017]
(a) brings any goods to which this section or any other provision of this Act relates into or receives any such goods in the CCA, including any licensed or registered premises therein;
(b) produces or manufactures any goods therein;
(c) removes any goods therefrom; or
(d) otherwise deals with goods to which this section relates, shall, except where any provision of this Act otherwise provides –
(i) be liable for the fulfilment of all obligations imposed in terms of this section or any other provision of this Act in respect of such goods;
(ii) in addition to any liability incurred by any other person in terms of the provisions of this Act, be liable for the duty on such goods.
(9) The liability for duty in respect of any goods to which this section relates of an SEZ operator or a CCA enterprise or such other person shall cease –
[Words preceding paragraph (a) substituted by section 16 of Act 16 of 2016 effective on 19 January 2017]
(a) if the SEZ operator or CCA enterprise or such other person proves that, as the case may be-
(i) the duty on the goods concerned has been paid;
(ii) the goods have been duly exported;
(iii) any goods brought temporarily into the CCA are removed therefrom in accordance with the provisions of this Act and any conditions imposed by the Commissioner; or
(iv) the goods have been used in the manufacture or production of any goods by the CCA enterprise in accordance with any relevant provision of this Act and such goods have been removed and received on other licensed or registered premises for manufacture or production of any other goods by the licensee or registrant in accordance with any relevant provision of this Act;
[Paragraph (a) amended by section 18 of Act 21 of 2006 and section 16 of Act 16 of 2016 and substituted by section 14 of Act 13 of 2017 effective on 18 December 2017]
(b) where liability otherwise ceases in terms of any provision of this Act, including in terms of any provision of any Schedule or rule made for the purposes of this section;
(c) where the goods are abandoned or destroyed under the provisions of this Act.
(9A) The liability for duty in respect of any imported goods that have been used in the manufacture or production of goods as referred to in paragraph (a)(iv) of subsection (9), that ceased as contemplated in that paragraph in respect of a CCA enterprise, shall-
(a) be assumed by the receiving licensee or registrant referred to in paragraph (a)(iv) of that subsection; and
(b) cease in accordance with any relevant provision of this Act pertaining to such licensee or registrant.
[Subsection (9A) inserted by section 14 of Act 13 of 2017 effective on 18 December 2017]
(10) Notwithstanding anything to the contrary contained in this Act or the Manufacturing Development Act, 1993 (Act No. 187 of 1993), or any regulation or any other law, the Minister may, at the request of the Minister of Trade and Industry, in respect of any goods produced or manufactured in or removed for home consumption or exported from or brought into or used in any activity in the CCA, by notice in the Gazette –
(a) in a schedule which shall be deemed to be incorporated in Schedule No. 1 as Part 9 thereof and to constitute an amendment of Schedule No. 1, specify the duty leviable on goods manufactured or produced in, or any other goods brought into a CCA on entry for home consumption;
(b) in any item in a separate Part of each of Schedule No. 3, 4, 5 or 6, as the case may be, which shall be deemed to be an amendment of such Schedule, provide for a rebate, refund or drawback of duty in respect of any goods brought into, produced or manufactured or used in or removed from a CCA, in the circumstances and for the purposes and on compliance with any conditions that may be specified in such Part or item.
(11) Any amendment contemplated in subsection (10) may be made with retrospective effect from such date as may be specified in such notice.
[Subsection (11) substituted by section 2 of Act 10 of 2005]
(12) Notwithstanding the provisions of sections 48 and 75(15) any amendment to the said Part 9 or Schedule No. 3, 4, 5 or 6 shall unless otherwise specified in any amendment to any Schedule be made under the provisions of this section.
(13) The provisions of section 48(6) shall apply mutatis mutandis to any amendment to which subsections (10), (11) and (12) relates.
[Subsection (13) substituted by section 2 of Act 10 of 2005]
(14) The Commissioner may make rules –
(a) to designate an area within an SEZ as a CCA, provided that such designation takes place on application by-
(i) the holder of a Special Economic Zone licence issued in terms of the Special Economic Zones Act in respect of that SEZ;
(ii) the entity established in terms of section 25(1) of the Special Economic Zones Act for the management of that SEZ; or
(iii) the SEZ operator in respect of that SEZ;
[Paragraph (a) substituted by section 16 of Act 16 of 2016 effective on 19 January 2017]
(b) to ensure the security and control of a CCA;
(c) to regulate the customs and excise administration of a CCA in connection with goods received or removed or manufactured or produced or consumed or any other activity to which this section or any other provisions of this Act relates;
(d) notwithstanding anything contained to the contrary in this section or any other provision of this Act, requiring that –
(i) any person who participates in any activity within or having access to a CCA must be licensed or registered in terms of this Act;
(ii) any premises or area in the CCA used for any activity specified in such rule must be licensed as a customs and excise warehouse;
(e) to prescribe after consultation with the Director-General: Trade and Industry conditions and procedures regulating the activities and registration or licensing in respect of any enterprise or any other person partaking in any activity in, or having access to a CCA;
(f) after consultation with the Director-General: Trade and Industry in addition to or in substitution of any power, duty or function relating to the South African Revenue Service or any officer thereof or any procedure or process prescribed in the regulations;
(g) after consultation with the Director-General: Trade and Industry regarding duties or functions of an SEZ operator or a CCA enterprise;
[Paragraph (g) substituted by section 16 of Act 16 of 2016 effective on 19 January 2017]
(h) in respect of all matters which are required or permitted in terms of this section to be prescribed by rule;
(i) regarding any other matter which may be necessary and useful for the purpose of the effective and efficient administration of a CCA.
(15)
(a) The Commissioner may refuse any application for a licence or registration required in terms of this section or cancel or suspend any such licence or registration.
(b) The provisions of sections 59A(2) or 60(2), as the case may be, shall apply mutatis mutandis for the purposes of paragraph (a).
(16) Any person who, in connection with any activity to which this section relates –
(a) makes any false statement or makes use of any declaration or document containing such statement; or
(b) contravenes or fails to comply with any provision of this section or any other provision of the Act,
shall be guilty of an offence and liable on conviction to a fine or to imprisonment for a period not exceeding 5 years, or to both such fine and such imprisonment and the goods in respect of which the offence was committed shall be liable to forfeiture in accordance with this Act.
[Section 21A inserted by section 121 of Act 60 of 2001 as substituted by section 202 of Act 45 of 2003 and amended by section 112 of Act 32 of 2004]
“Special Economic Zone” or “SEZ” definition of section 21A of Customs Act
‘Special Economic Zone’ or ‘SEZ’ means-
(a) an area designated by the Minister of Trade and Industry in terms of the Manufacturing Development Act, 1993 (Act No. 187 of 1993), as an industrial development zone and which is in terms of section 39(2) of the Special Economic Zones Act regarded to be an SEZ designated under that Act; or
(b) an area designated as a Special Economic Zone in terms of section 23(6) of the Special Economic Zones Act;
[Definition of ‘Special Economic Zone’ or ‘SEZ’ inserted by section 16 of Act 16 of 2016 effective on 19 January 2017]