|
Make your selection(s) from the Table of Contents below, then click on the View Selected button to display your selection in this window. Please be aware of the amount of information you will be attempting to download to avoid frustration
 |
Legislation - South Africa - National
Acts-
Carbon Tax Act, No. 15 of 2019
- 1. Definitions.
- 2. Imposition of carbon tax.
- 3. Persons subject to tax.
- 4. Tax base.
- 5. Rate of tax.
- 6. Calculation of amount of tax payable.
- 7. Basic tax-free allowance.
- 8. Allowance for industrial process emissions.
- 9. Allowance in respect of fugitive emissions.
- 10. Trade exposure allowance.
- 11. Performance allowance.
- 12. Carbon budget allowance.
- 13. Offset allowance.
- 14. Limitation of sum of allowances.
- 15. Administration.
- 16. Tax period.
- 17. Payment of tax.
- 18. Reporting.
- 19. Regulations.
- 20. Amendment of laws.
- 21. Short title and commencement.
- SCHEDULE 1 TABLE 1 FUEL COMBUSTION EMISSION FACTORS STATIONARY SOURCE CATEGORY
- SCHEDULE 1 TABLE 2 FUGITIVE EMISSION FACTORS
- SCHEDULE 1 TABLE 3 INDUSTRIAL PROCESSES AND PRODUCT USE (IPPU) EMISSION FACTORS
- SCHEDULE 2
- SCHEDULE 3
-
Counterfeit Goods Act, No. 37 of 1997
- 1. Definitions.
- 2. Dealing in counterfeit goods prohibited and an offence.
- 3. Laying a complaint.
- 4. Inspector’s powers in relation to counterfeit goods.
- 5. Extent of Inspector’s powers in relation to counterfeit goods.
- 6. Provisions relating to issue and execution of warrant.
- 7. Duties of inspector following seizure of goods.
- 8. Storage of seized goods, and access thereto.
- 9. Seized goods to be released if criminal investigation or criminal or civil proceedings not contemplated against suspect.
- 10. Other orders that may be issued by court.
- 11. Court may authorise search and attachment, pending institution of civil proceedings, to preserve evidence relevant to infringement of intellectual property right, etc.
- 12. Provisions relating to execution of court order authorising search for counterfeit goods and evidence relevant thereto.
- 13. Court may order unsuccessful claimant in proceedings for infringement of intellectual property right to pay compensation.
- 14. Court may order release of attached subject goods and ancillary materials in certain circumstances.
- 15. Customs authorities’ powers in relation to counterfeit goods being imported into Republic.
- 16. Evidence and presumptions.
- 17. Liability for damage or loss arising pursuant to application of Act.
- 18. Miscellaneous offences.
- 19. Penalties.
- 20. Orders permissible following conviction of person of offence contemplated in section 2 (2).
- 21. Civil or criminal liability under other laws and institution of civil or criminal proceedings thereunder not affected by this Act.
- 22. Minister’s power to appoint or designate inspectors.
- 23. Minister’s powers regarding counterfeit goods depots.
- 24. Regulations.
- 25. This Act binding on State.
- 26. Short title and commencement.
-
Customs and Excise Act, No. 91 of 1964
- 1. Definitions.
- 1A. . . . . . .
- 1B. . . . . . .
- 2. Commissioner to administer Act.
- 3. Delegation of duties and powers of Commissioners.
- 3A. Duties imposed and powers conferred on Director-General by this Act.
- 3B. . . . . . .
- 4. General duties and powers of officers.
- 4A. Powers of arrest.
- 4B. Possession and use of firearms.
- 4C. Border Patrol.
- 4D. Officers’ powers relating to criminal prosecutions.
- 5. Application of Act.
- 6. Appointment of places of entry, authorized roads and routes, etc.
- 6A. Special provisions in respect of customs controlled areas.
- 7. Report of arrival or departure of ships or aircraft.
- 7A. Special provisions relating to Advance Passenger Information.
- 8. Cargo Reports.
- 9. Sealing of goods on board ships or aircraft.
- 10. When goods deemed to be imported.
- 11. Landing of unentered goods.
- 12. Goods imported or exported overland.
- 13. Goods imported or exported by post.
- 14. Coastwise traffic and coasting ships.
- 15. Persons entering or leaving the Republic and smugglers.
- 16. Opening of packages in absence of importer or exporter.
- 17. State warehouse.
- 18. Removal of goods in bond.
- 18A. Exportation of goods from customs and excise warehouse.
- 19. Customs and excise warehouses.
- 19A. Special provision in respect of customs and excise warehouses in which excisable or fuel levy goods are manufactured or stored.
- 20. Goods in customs and excise warehouses.
- 21. Special customs and excise warehouses.
- 21A. Provision for administration of customs controlled areas within industrial development zones and special economic zones.
- 22. Samples of goods in a customs and excise warehouse.
- 23. Storage or manufacture of prohibited goods.
- 24. Ships’ or aircraft stores consumed in the Republic.
- 25. Sorting, packing, etc., in customs and excise storage warehouses.
- 26. Transfer of ownership or pledging or hypothecation of warehoused goods.
- 27. Special provisions in respect of customs and excise manufacturing warehouses.
- 28. Ascertaining quantity of spirits by measuring the mass or volume.
- 29. Classification of spirits.
- 30. Control of the use of spirits for certain purposes.
- 31. . . . . . .
- 32. Ascertaining the strength of spirits for duty purposes.
- 33. Requirements in respect of stills.
- 34. Special provisions regarding spirits manufactured by agricultural distillers.
- 35. Special provisions regarding wine.
- 35A. Special provisions regarding cigarettes and cigarette tobacco.
- 36. Specific provisions regarding beer.
- 36A. Special provisions in respect of manufacture of goods specified in Section B of Part 2 of Schedule No. 1 and collection of excise duty specified in Section B of Part 2 of Schedule No. 1.
- 37. Duties applicable to goods manufactured in a customs and excise warehouse.
- 37A. Special provisions in respect of marked goods and certain goods that are free of duty.
- 37B. Provisions relating to the manufacture, storage, disposal and use of biofuel, biodiesel or bioethanol.
- 38. Entry of goods and time of entry.
- 38A. Special provisions in respect of storage and clearance and release of stores or spares and equipment supplied to foreign-going ships and aircraft.
- 39. Importer and exporter to produce documents and pay duties.
- 39A. Sale in transit.
- 39D. Simplified procedure for immediate release of goods.
- 40. Validity of entries.
- 41. Particulars on invoices.
- 42. Entry by bill of sight.
- 43. Disposal of goods on failure to make due entry, goods imported or to be exported in contravention of any other law and seized and abandoned goods.
- 44. Liability for duty.
- 44A. Joint and several liability for duty or certain amounts.
- 45. Determination of duty applicable.
- 46. Origin of goods.
- 46A. Non-reciprocal preferential tariff treatment of goods exported from the Republic.
- 47. Payment of duty and rate of duty applicable.
- 47A. Prohibition of certain acts in respect of goods not duly entered.
- 47B. Air passenger tax.
- 48. Amendment of Schedule No. 1.
- 48A. . . . . . .
- 49. Agreements in respect of rates of duty lower than general rates of duty and other agreements providing for matters requiring customs administration.
- 50. Provisions relating to the disclosure of information in terms of agreements.
- 50A. Joint, one-stop or juxtaposed international land border posts.
- 51. Agreements with African territories.
- 52. Imposition of a fuel levy by any party to a customs union agreement.
- 53. Discrimination by other countries.
- 54. Special provisions regarding the importation of cigarettes.
- 54A. Imposition of environmental levy.
- 54AA. Provisions relating to carbon tax.
- 54B. Rate of environmental levy.
- 54C. Application of other provisions of this Act.
- 54D. Rebates, refunds and drawbacks.
- 54E. Licensing.
- 54EA. Exemption from licensing and payment of environmental levy.
- 54F. Rules.
- 54G. Imposition of health promotion levy.
- 54H. Rate of health promotion levy.
- 54I. Application of other provisions of this Act.
- 54J. Application of environmental levy provisions of this Act.
- 55. General provisions regarding anti-dumping, countervailing and safeguard duties and measures.
- 56. Imposition of anti-dumping duties.
- 56A. Imposition of countervailing duties.
- 57. Imposition of safeguard measures.
- 57A. Imposition of provisional payment.
- 58. Time when new or increased duties become payable.
- 58A. Anti-forestalling measures in respect of anticipated increases in excise duties.
- 59. Contract prices may be varied to extent of alteration in duty.
- 59A. Registration of persons participating in activities regulated by this Act.
- 60. Licence fees according to Schedule No. 8.
- 61. Customs and excise warehouse licences.
- 62. Agricultural distillers.
- 63. Stills to be licensed.
- 64. Special warehouses for the manufacture of wine.
- 64A. Container depot licences.
- 64B. Clearing agent licences.
- 64C. Licence to search wreck or to search for wreck.
- 64D. Licensing of remover of goods in bond.
- 64E. Accredited clients.
- 64F. Licensing of distributors of fuels obtained from the licensee of a customs and excise manufacturing warehouse.
- 64G. Licensing of degrouping depot.
- 65. Value for duty purposes on any goods imported into the Republic.
- 66. Transaction value.
- 67. Adjustments to price actually paid or payable.
- 68. . . . . . .
- 69. Value for excise duty purposes on any goods manufactured in the Republic.
- 70. . . . . . .
- 71. Value of certain specified goods.
- 72. Value of goods exported.
- 73. Currency conversion.
- 74. Value of goods not liable to ad valorem duty.
- 74A. Interpretation of sections 65, 66 and 67.
- 75. Specific rebates, drawbacks and refunds of duty.
- 75A. Circumstances in which imported goods free of duty are admissible under a rebate item of Schedule No. 4.
- 76. General refunds in respect of imported goods, excisable goods and certain exported goods.
- 76A. Recovery of certain amounts not duly payable.
- 76B. Limitation on the period for which refund and drawback claims will be considered and the period within which applications therefor must be received by the Controller.
- 76C. Set-off of refund against amounts owing.
- 77. Set-off of certain amounts.
- 77A. Definitions.
- 77B. Persons who may appeal.
- 77C. Submission of appeal.
- 77D. Request for reasons and time within which a request or an appeal must be considered.
- 77E. Appointment and function of appeal committee.
- 77F. Decision of Commissioner and Committee.
- 77G. Obligation to pay amount demanded.
- 77H. Rules.
- 77HA. Implementation of Part A in respect of decisions.
- 77I. Alternative Dispute Resolution.
- 77J. Definitions.
- 77K. Purpose of this Part.
- 77L. Circumstances where inappropriate to settle.
- 77M. Circumstances where appropriate to settle.
- 77N. Power to settle and conduct of officials.
- 77O. Procedure for settlement.
- 77P. Register of settlements and reporting.
- 78. Offences not expressly mentioned.
- 79. Less serious offences and their punishment.
- 80. Serious offences and their punishment.
- 81. Non-declaration in respect of certain goods.
- 82. Prohibition with regard to stamps.
- 83. Irregular dealing with or in goods.
- 84. False documents and declarations.
- 85. Beer of higher alcoholic strength than registered.
- 86. Certain specified offences.
- 86A. Publication of names of offenders.
- 87. Goods irregularly dealt with liable to forfeiture.
- 88. Seizure.
- 89. Notice of claim by owner in respect of seized goods.
- 90. Disposal of seized goods.
- 91. Administrative penalties.
- 92. Payment and disposal of fines and penalties.
- 93. Remission or mitigation of penalties and forfeiture.
- 93A. . . . . . .
- 94. Recovery of penalties by process of law.
- 95. Jurisdiction of courts.
- 96. Notice of action and period for bringing action.
- 96A. Approval of container operators.
- 97. Master, container operator or pilot may appoint agent.
- 98. Liability of principal for acts of agent.
- 99. Liability of agent for obligations imposed on principal.
- 99A. Consultant and agent not being clearing agent required to register.
- 100. Agent may be called upon to produce written authority.
- 101. Business accounts, documents, etc., to be available for inspection.
- 101A. Electronic communication for the purposes of customs and excise procedures.l
- 101B. Special provisions relating to the processing and protection of personal information.
- 102. Sellers of goods to produce proof of payment of duty.
- 103. Liability of company, partnership, etc.
- 104. . . . . . .
- 105. Interest on outstanding amounts.
- 106. Samples.
- 107. Expenses of landing, examination, weighing, analysis, etc.
- 107A. Control in respect of manufacturers of certain goods or materials and persons who carry out processes in connection with such goods or materials.
- 108. . . . . . .
- 109. Destruction of goods and detention of ships or vehicles.
- 110. Instruments and tables.
- 111. Production of certificate of officer on registration of certain motor vehicles.
- 112. Wreck.
- 113. Prohibition and restrictions.
- 113A. Powers and duties of officers in connection with counterfeit goods.
- 114. Duty constitutes a debt to the State.
- 114A. Application of Tax Administration Act for write off or compromise of debt.
- 114AA. Power to appoint agent.
- 114B. Remedies of Commissioner against agent or trustee.
- 115. Entries, oaths, etc., made outside the Republic of full force and effect.
- 116. Manufacture of excisable goods solely for use by the manufacturer thereof.
- 116A. . . . . . .
- 117. Statistics.
- 118. Delegation of powers and assignment of duties.
- 119. Substitution of Schedules.
- 119A. Special provisions for customs modernisation.
- 119B. Arrangements for obtaining undue tax benefits.
- 120. Regulations and rules.
- 121. Repeal of laws.
- 122. Short title and commencement.
- Schedule No. 9
-
Customs Control Act, No. 31 of 2014
- 1. Definitions.
- 2. Time of importation or exportation and of arrival or departure.
- 3. Purpose of this Act.
- 4. Goods and persons to which this Act applies.
- 5. Territorial application of this Act.
- 6. Application of this Act in relation to SACU member states.
- 7. Application of this Act in relation to SADC member states.
- 8. Application of this Act in relation to tax levying Acts and legislation regulating goods and persons entering or leaving Republic.
- 9. Commissioner to administer this Act.
- 10. Designation of customs officers.
- 11. Powers and duties of customs officers.
- 12. General requirements for performing enforcement functions29.
- 13. Identification of customs officers and equipment.
- 14. Customs Offices.
- 15. Agreements for assistance in administration of this Act and tax levying Acts.
- 16. Customs co-operation with other countries.
- 17. Provision of special customs services.
- 18. Delegation by Minister.
- 19. Delegation by Commissioner.
- 20. Definition.
- 21. Confidentiality.
- 22. Disclosures to authorised recipients.
- 23. Disclosures in terms of international agreements.
- 24. Requests for information.
- 25. Rules to facilitate implementation of this Chapter.
- 26. Offences in terms of this Chapter.
- 27. Purpose of this Chapter.
- 28. Customs control of goods.
- 29. Customs control of persons.
- 30. Foreign-going vessels and aircraft passing through Republic without calling or landing.
- 31. Designation of places of entry and exit.
- 32. Purposes for which places of entry or exit may be used.
- 33. Restrictions on use of places of entry or exit.
- 34. Places of entry or exit in terms of international agreements with adjoining countries.
- 35. Information sharing agreements.
- 36. Places of entry for foreign-going vessels and aircraft.
- 37. Calls or landings resulting from forced circumstances42.
- 38. Places of entry or exit for cross-border trains.
- 39. Places of entry or exit for vehicles.
- 40. Places of entry or exit for persons.
- 41. Places of entry or exit for goods.
- 42. Consequences in event of contravention of entry or exit requirements.
- 43. List of customs controlled areas.
- 44. Exclusions and exemptions.
- 45. Rules to facilitate implementation of this Chapter.
- 46. Offences in terms of this Chapter49.
- 47. Purpose and application of this Chapter.
- 48. Application of this Part.
- 49. Advance loading and arrival notices.
- 50. Arrival reports.
- 51. Advance departure notices.
- 52. Permission to depart.
- 53. Departure reports.
- 54. Application of this Part.
- 55. Advance arrival notices.
- 56. Arrival reports.
- 57. Advance departure notices.
- 58. Permission to depart.
- 59. Departure reports.
- 60. Advance arrival notices.
- 61. Arrival reports.
- 62. Advance departure notices.
- 63. Departure reports.
- 64. Advance arrival notices.
- 65. Arrival reports.
- 66. Advance departure notices.
- 67. Departure reports.
- 68. Advance arrival notices.
- 69. Arrival reports and manifests of incoming cargo.
- 70. Advance departure notices.
- 71. Departure reports and manifests of outgoing cargo.
- (1) The on-board operator of a truck due to leave the Republic must, at the land border-post where the truck will leave the Republic, report to the customs authority at that land border-post, in a manner as may be prescribed by rule
- 72. Definition.
- 73. Outturn reports of containers off-loaded from or loaded on board vessels at sea cargo terminals.
- 74. Outturn reports of break bulk cargo and bulk cargo off-loaded from or loaded on board vessels at sea cargo terminals.
- 75. Outturn reports of containers removed from or received at sea cargo terminals and container depots.
- 76. Outturn reports of cargo unpacked from or packed into containers at container depots.
- 77. Outturn reports of cargo unloaded from or loaded on board aircraft at air cargo terminals.
- 78. Outturn reports of cargo unpacked or packed at air cargo depots.
- 79. Outturn reports of cargo with no transport documents.
- 80. Reporting of short or excess cargo.
- 81. Reporting of cargo in other circumstances.
- 82. Disclosure of advance cargo arrival notice information to licensees of cargo terminals and depots.
- 83. Unpacking of cargo.
- 84. Submission of notices, reports and manifests in terms of this Chapter.
- 85. Reporting obligations of carriers not located in Republic.
- 86. Exclusions and exemptions.
- 87. Rules to facilitate implementation of this Chapter.
- 88. Purpose and application of this Chapter.
- 89. Clearance of imported goods.
- 90. When clearance declarations for goods imported through places of entry must be submitted58.
- 91. Certain categories of imported goods excluded from clearance requirements.
- 92. Consequences in event of failure to clear goods imported through places of entry65.
- 93. Clearance of goods destined for export.
- 94. When export clearance declarations for goods exported through places of exit must be submitted72.
- 95. Certain categories of goods destined for export excluded from export clearance requirements.
- 96. Consequences in event of failure to clear for export goods in free circulation78 through places of exit79.
- 97. Clearance substitutions before release of goods82.
- 98. Clearance of goods precondition for release of goods.
- 99. When release of goods must be refused86.
- 100. When release of goods may be refused89.
- 101. When release of goods may or must be withheld.
- 102. Release of goods pending technical analysis, expert advice or civil or criminal proceedings.
- 103. Preconditions for release of goods.
- 104. Conditional release of goods.
- 105. When release of goods must or may be withdrawn91.
- 106. Consequences of refusal to release or withdrawal of release of goods.
- 107. Clearance and release substitutions for goods released for home use95.
- 108. Effect of release of goods for home use or customs procedures.
- 109. Commencement and ending of customs procedures.
- 110. Clearance and release of goods under customs procedures.
- 111. Transfer of ownership of goods under customs procedures.
- 112. Tax consequences for imported goods under customs procedures in event of non-compliance.
- 113. Tax consequences for free circulation goods under customs procedures in event of non-compliance.
- 114. Tax consequences for goods exported under customs procedures in event of non-compliance.
- 115. Other consequences of non-compliance with provisions applicable to customs procedures.
- 116. Keeping of records.
- 117. Rules to facilitate implementation of this Chapter.
- 118. Offences in terms of this Chapter.
- 119. Purpose and application of this Chapter.
- 120. Application of this Part.
- 121. Goods not in free circulation to be transported only under customs Procedures.
- 122. Persons permitted to transport goods not in free circulation.
- 123. Measures to ensure integrity of transport of goods not in free circulation.
- 124. Transport of goods not in free circulation with other goods in same vehicle.
- 125. Accidents and other unforeseen events.
- 126. Seals and sealing of containers, vehicles and packages.
- 127. Loading of goods destined for export on foreign-going vessels and aircraft and cross-border railway carriages114.
- 128. Off-loading of goods destined for export from foreign-going vessels and aircraft, cross-border railway carriages and trucks before export.
- 129. Transfer of goods between vessels.
- 130. Transfer of goods between vehicles or containers.
- 131. Rules to facilitate implementation of this Chapter.
- 132. Offences in terms of this Chapter.
- 133. Purpose and application of this Chapter.
- 134. Legal effect of tax status.
- 135. Tax status of goods cleared for home use under Chapter 8119.
- 136. Tax status of goods in free circulation cleared for outright export.
- 137. Tax status of imported goods not in free circulation cleared for outright export.
- 138. Tax status of goods manufactured in excise warehouses cleared for outright export.
- 139. Tax status of goods under national transit procedure.
- 140. Tax status of goods under international transit procedure.
- 141. Tax status of goods under excise warehouse transit procedure.
- 142. Tax status of goods under transhipment procedure.
- 143. Tax status of goods under temporary admission procedure.
- 144. Tax status of imported goods under warehousing procedure.
- 145. Tax status of goods under tax free shop procedure.
- 146. Tax status of goods under stores procedure.
- 147. Tax status of goods under temporary export procedure.
- 148. Tax status of goods under inward processing procedure.
- 149. Tax status of goods under home use processing procedure.
- 150. Tax status of goods under outward processing procedure.
- 151. Duration of tax status conferred by customs procedures.
- 152. Tax status of goods imported or off-loaded otherwise than through or at places of entry.
- 153. Tax status of non-cleared imported goods.
- 154. Tax status of goods under customs procedures regarded to be cleared for home use.
- 155. Tax status of samples drawn from imported goods.
- 156. Goods regarded for tax purposes to be cleared for home use not to be treated as goods cleared for home use.
- 157. Tax status of goods exported or loaded for export otherwise than through or at places of exit.
- 158. Tax status of goods exported without clearance.
- 159. Tax status of goods under customs procedures regarded to be cleared for outright export.
- 160. Goods regarded for tax purposes to be cleared for outright export not to be treated as goods cleared for outright export.
- 161. Tax status of goods under customs procedures that revert to free circulation.
- 162. Purpose and application of this Chapter.
- 163. Submission of clearance declarations.
- 164. Types of clearance declarations.
- 165. Persons entitled to submit clearance declarations.
- 166. Persons by whom goods are cleared.
- 167. Contents of clearance declarations.
- 168. How and where to submit clearance declarations.
- 169. Time of day when clearance declarations may be submitted.
- 170. Submission of clearance declarations before arrival of goods at place of entry.
- 171. Acceptance of clearance declarations by customs authority.
- 172. Validity of clearance declarations.
- 173. Determination of time of clearance of goods.
- 174. Amendment of clearance declarations.
- 175. Withdrawal of clearance declarations.
- 176. Supporting documents.
- 177. Invoices.
- 178. Amendment of invoices.
- 179. Keeping of information in respect of clearance declarations.
- 180. Release notifications.
- 181. Delivery of released goods.
- 182. Return messages.
- 183. Withdrawal, substitution or amendment of release notifications.
- 184. Destruction, loss or theft of clearance and release documentation.
- 185. Rules to facilitate implementation of this Chapter.
- 186. Offences in terms of this Chapter.
- 187. Purpose and application of this Chapter.
- 188. Clearance and release of goods for home use.
- 189. Persons entitled to submit home use clearance declarations.
- 190. Contents of home use clearance declarations.
- 191. Clearance of goods imported through cross-border transmission lines, pipelines, cable-cars or conveyor belts.
- 192. Rules to facilitate implementation of this Chapter.
- 193. Purpose and application of this Chapter.
- 194. National and international transit185.
- 195. Commencement and completion of national transit procedure.
- 196. Commencement and completion of international transit procedure.
- 197. Extent to which Chapters 4, 5 and 7 apply.
- 198. Limiting customs seaports and airports for international transit purposes.
- 199. Application of other legislation to goods under international transit.
- 200. Clearance of goods for transit.
- 201. Persons entitled to submit transit clearance declarations.
- 202. Contents of transit clearance declarations.
- 203. Use of other documents as transit clearance declarations for postal articles.
- 204. General.
- 205. Starting and delivery points of transit operations.
- 206. Commencement and completion periods for transit operations197.
- 207. Limitations on route for transit.
- 208. Redirection of goods from starting or to delivery points.
- 209. Only carriers permitted to carry out transit operations.
- 210. Technical requirements of vehicles or containers used in transit of goods.
- 211. Transfer of goods in transit to other vehicle or container.
- 212. Multi-modal transit of goods.
- 213. Interruptions in transit operations.
- 214. Transit goods transported by road carriers.
- 215. Completion of transit operations.
- 216. Completion procedures.
- 217. Responsibility for ensuring compliance with transit requirements.
- 218. Rules to facilitate implementation of this Chapter.
- 219. Offences in terms of this Chapter.
- 220. Purpose and application of this Chapter.
- 221. Excise warehouse transit procedure202.
- 222. Commencement and completion of excise warehouse transit procedure.
- 223. Extent to which Chapters 4, 5 and 7 apply.
- 224. Clearance of goods for excise warehouse transit.
- 225. Persons entitled to submit excise warehouse transit clearance declarations.
- 226. Contents of excise warehouse transit clearance declarations.
- 227. General.
- 228. Starting and delivery points of excise warehouse transit operations.
- 229. Commencement and completion periods for excise warehouse transit operations209.
- 230. Redirection of goods from starting or to delivery points.
- 231. Only carriers permitted to carry out excise warehouse transit operations.
- 232. Technical requirements of vehicles or containers used in excise warehouse transit operations.
- 233. Transfer of goods in excise warehouse transit to other vehicle or container.
- 234. Multi-modal excise warehouse transit of goods.
- 235. Excise warehouse transit operations carried out by road carriers.
- 236. Completion of excise warehouse transit operations.
- 237. Completion procedures.
- 238. Responsibility for ensuring compliance with excise warehouse transit requirements.
- 239. Rules to facilitate implementation of this Chapter.
- 240. Offences in terms of this Chapter.
- 241. Purpose and application of this Chapter.
- 242. Transhipment211.
- 243. Commencement and completion of transhipment procedure.
- 244. Extent to which Chapters 4, 5 and 7 apply.
- 245. Limitation of customs seaports and airports for transhipment purposes.
- 246. Application of other legislation to goods under transhipment.
- 247. Clearance of goods for transhipment.
- 248. Persons entitled to submit transhipment clearance declarations.
- 249. Contents of transhipment clearance declarations.
- 250. Supporting documents.
- 251. Use of other documents as transhipment clearance declarations.
- 252. Transhipment operation not to commence before release of goods.
- 253. Commencement and completion of transhipment operations.
- 254. Transhipment goods to be secured on licensed premises.
- 255. Commencement and completion periods for transhipment operation217 and export of transhipment goods.
- 256. Non-compliance with completion period.
- 257. Delivery of transhipment goods for loading on board outgoing vessels or aircraft.
- 258. Measures to ensure integrity of transhipment operations.
- 259. Responsibilities for ensuring compliance with transhipment requirements.
- 260. Rules to facilitate implementation of this Chapter.
- 261. Offences in terms of this Chapter.
- 262. Purpose and application of this Chapter.
- 263. Temporary admission220.
- 264. Commencement and completion of temporary admission procedure.
- 265. Extent to which Chapters 4 and 7 apply.
- 266. Application of this Part.
- 267. Persons entitled to submit temporary admission clearance declarations.
- 268. Contents of temporary admission clearance declarations.
- 269. Release notifications to state period of temporary admission.
- 270. Simplified clearance and release for commercial trucks entering Republic temporarily.
- 271. Simplified clearance and release for buses and taxis entering Republic temporarily.
- 272. Simplified clearance and release for private vehicles, small vessels and light aircraft entering Republic temporarily.
- 273. Goods under temporary admission in terms of Part 2 to be cleared for export and re-exported within applicable timeframes.
- 274. Persons entitled to submit export clearance declarations for goods under temporary admission.
- 275. Contents of export clearance declarations.
- 276. Simplified export clearance and release for commercial trucks leaving Republic.
- 277. Simplified export clearance and release for buses and taxis leaving Republic.
- 278. Simplified export clearance and release for private vehicles, small vessels and light aircraft leaving Republic.
- 279. Proof of re-export of goods under temporary admission in terms of Part 2.
- 280. Application of this Part.
- 281. Clearance and release of goods for temporary admission on authority of CPD and ATA carnets.
- 282. Guaranteeing associations to be approved.
- 283. Formats of CPD and ATA carnets.
- 284. Validity period of CPD and ATA carnets.
- 285. Amendment of CPD and ATA carnets.
- 286. Replacement of CPD and ATA carnets.
- 287. Re-export of goods under temporary admission in terms of this Part.
- 288. Clearance for export of goods under temporary admission in terms of this Part.
- 289. Foreign-going vessels, aircraft, locomotives and railway carriages entering Republic.
- 290. Reusable transport equipment entering Republic.
- 291. General provisions.
- 292. Goods not re-exported within applicable period regarded for tax purposes to be cleared for home use.
- 293. Rules to facilitate implementation of this Chapter.
- 294. Offences in terms of this Chapter.
- 295. Purpose and application of this Chapter.
- 296. Warehousing procedure239.
- 297. Commencement and completion of warehousing procedure.
- 298. Extent to which Chapters 4, 5 and 7 apply.
- 299. Warehousing of goods.
- 300. Purposes for which goods may be cleared for warehousing in public storage warehouses.
- 301. Purposes for which goods may be cleared for warehousing in private storage warehouses.
- 302. Persons entitled to submit warehousing clearance declarations.
- 303. Contents of warehousing clearance declarations.
- 304. Redirection of goods.
- 305. Maximum warehousing period.
- 306. Warehousing of dangerous or hazardous goods.
- 307. Records to be kept of warehoused goods.
- 308. Reports to be submitted in connection with warehoused goods.
- 309. Sorting, packing and other actions in relation to goods warehoused in storage warehouses.
- 310. Removal of goods from storage warehouses.
- 311. Removal of restricted goods stored in storage warehouses pending compliance with legislation restricting import or possession.
- 312. Notification of closure of public storage warehouse.
- 313. Rules to facilitate implementation of this Chapter.
- 314. Offences in terms of this Chapter.
- 315. Purpose and application of this Chapter.
- 316. Tax free shop procedure250.
- 317. Commencement and completion of tax free shop procedure.
- 318. Extent to which Chapters 4 and 7 apply.
- 319. Clearance and release of goods for tax free shop procedure.
- 320. Persons entitled to submit tax free shop clearance declarations.
- 321. Contents of tax free shop clearance declarations.
- 322. Redirection of goods.
- 323. Goods that may be sold in tax free shops.
- 324. Persons to whom goods may be sold in tax free shops254.
- 325. Issuing of sales invoices.
- 326. Off-site outlets.
- 327. Maximum period for which goods may remain in tax free shops.
- 328. Removal of goods from tax free shops.
- 329. Manipulation, alteration or combination of goods in tax free shops.
- 330. Inventory control of goods in tax free shops.
- 331. Regular reports.
- 332. Rules to facilitate implementation of this Chapter.
- 333. Offences in terms of this Chapter.
- 334. Purpose and application of this Chapter.
- 335. Stores procedure261.
- 336. Commencement and completion of stores procedure.
- 337. Extent to which Chapters 4, 5 and 7 apply.
- 338. Application of this Part.
- 339. Stores taken on board first to be cleared and released for stores procedure.
- 340. Persons entitled to submit stores clearance declarations.
- 341. Contents of stores clearance declarations.
- 342. Release to be given only for quantities of stores actually needed for voyage.
- 343. Acknowledgement of receipt of stores taken on board.
- 344. Taking of prohibited, restricted and sectorally controlled goods on board vessels, aircraft or trains as stores.
- 345. Application of this Part.
- 346. Stores arrival reports.
- 347. Sealing or securing of stores.
- 348. Issue of stores for use on vessels whilst in customs seaports.
- 349. Tax free items for sale on board to travellers and crew.
- 350. Removal of stores from vessels, aircraft or trains.
- 351. Securing of stores by removal from vessels or aircraft.
- 352. Replacement of stores on vessels or aircraft.
- 353. Unused stores on board vessel or aircraft no longer bound for foreign destinations.
- 354. Stores departure reports.
- 355. Submission of stores reports in terms of this Chapter.
- 356. Aborted voyages271.
- 357. Additional grounds for regarding stores under stores procedure to be cleared for home use274.
- 358. Additional grounds for regarding stores under stores procedure to have reverted to free circulation276.
- 359. Rules to facilitate implementation of this Chapter.
- 360. Offences in terms of this Chapter.
- 361. Purpose and application of this Chapter.
- 362. Export procedure.
- 363. Commencement and completion of export procedure.
- 364. Extent to which Chapters 4, 5 and 7 apply.
- 365. Clearance of goods for export.
- 366. Persons entitled to submit export clearance declarations.
- 367. Contents of export clearance declarations.
- 368. Timeous delivery of goods to depots and export terminals to allow for inspection283.
- 369. Time when goods may be released for export.
- 370. Failure to export goods released for export.
- 371. Clearance of goods exported through cross-border transmission lines, pipelines, cable-cars or conveyor belts.
- 372. Rules to facilitate implementation of this Chapter.
- 373. Offences in terms of this Chapter.
- 374. Purpose and application of this Chapter.
- 375. Temporary export procedure288.
- 376. Commencement and completion of temporary export procedure.
- 377. Extent to which Chapters 4, 5 and 7 apply.
- 378. Application of this Part.
- 379. Clearing of goods for temporary export.
- 380. Release of goods for temporary export.
- 381. Simplified clearance and release for commercial trucks temporarily leaving Republic.
- 382. Simplified clearance and release for buses and taxis temporarily leaving Republic.
- 383. Simplified clearance and release for private vehicles, small vessels and light aircraft temporarily leaving Republic.
- 384. Application of this Part.
- 385. Conditions for clearance of goods as re-imported unaltered goods for home use.
- 386. Persons entitled to submit re-importation clearance declarations.
- 387. Contents of re-importation clearance declarations.
- 388. Repayment of export benefits.
- 389. Simplified home use clearance and release for commercial trucks re-entering Republic.
- 390. Simplified home use clearance and release for buses and taxis re-entering Republic.
- 391. Simplified home use clearance and release for private vehicles, small vessels and light aircraft re-entering Republic.
- 392. Refusal to release goods as re-imported unaltered goods for home use.
- 393. Application of this Part.
- 394. Temporary export of goods from Republic on authority of CPD and ATA carnets.
- 395. Issuing associations located in Republic to be approved.
- 396. Guaranteeing associations to be approved.
- 397. Format of CPD and ATA carnets.
- 398. Validity period of CPD and ATA carnets.
- 399. Amendment of CPD and ATA carnets.
- 400. Return of goods under temporary export procedure in terms of this Part.
- 401. Clearance of goods when returned to Republic.
- 402. Foreign-going vessels, aircraft, locomotives and railway carriages leaving Republic.
- 403. Reusable transport equipment leaving Republic.
- 404. When goods under temporary export procedure must be regarded to be cleared for outright export.
- 405. Rules to facilitate implementation of this Chapter.
- 406. Offences in terms of this Chapter.
- 407. Purpose of this Chapter.
- 408. Inward processing procedure303.
- 409. Commencement and completion of inward processing procedure.
- 410. Extent to which Chapters 4, 5 and 7 apply.
- 411. Clearance of imported goods for inward processing.
- 412. Conditions for clearance of imported goods for inward processing.
- 413. Persons entitled to submit inward processing clearance declarations.
- 414. Contents of inward processing clearance declarations.
- 415. Release of imported goods for inward processing306.
- 416. Clearance of goods for export under inward processing procedure.
- 417. Conditions for clearance of goods for export as inward processed compensating products.
- 418. Time limits on clearance for export of inward processed compensating products.
- 419. Export of inward processed compensating products.
- 420. Persons entitled to submit export clearance declarations for inward processed compensating products.
- 421. Contents of export clearance declarations for inward processed compensating products.
- 422. Imported goods under inward processing procedure to be used only for production of inward processed compensating products.
- 423. Compulsory export of inward processed compensating products.
- 424. By-products and commercially valuable waste.
- 425. Conversion rates.
- 426. Identification measures.
- 427. Records and stocktaking.
- 428. Subcontracting of inward processing operations.
- 429. Use of equivalent goods.
- 430. Additional grounds for regarding goods under inward processing procedure to be cleared for home use316.
- 431. Effect on compensating products when goods under inward processing procedure regarded to be cleared for home use.
- 432. Rules to facilitate implementation of this Chapter.
- 433. Offences in terms of this Chapter.
- 434. Purpose of this Chapter.
- 435. Home use processing procedure320.
- 436. Commencement and completion of home use processing procedure.
- 437. Extent to which Chapters 4, 5 and 7 apply.
- 438. Clearance of imported goods for home use processing.
- 439. Conditions for clearance of imported goods for home use processing.
- 440. Persons entitled to submit home use processing clearance declarations.
- 441. Contents of home use processing clearance declarations.
- 442. Release of imported goods for home use processing.
- 443. Goods under home use processing procedure only to be used for production of home use compensating products.
- 444. Time limits on completion of home use processing of goods.
- 445. Home use compensating products to be dealt with as goods in free circulation.
- 446. By-products and commercially valuable waste.
- 447. Conversion rates.
- 448. Records and stocktaking.
- 449. Sub-contracting of home use processing operations.
- 450. Additional grounds for regarding goods under home use processing procedure to be cleared for home use328.
- 451. Rules to facilitate implementation of this Chapter.
- 452. Offences in terms of this Chapter.
- 453. Purpose of this Chapter.
- 454. Outward processing procedure330.
- 455. Commencement and completion of outward processing procedure.
- 456. Extent to which Chapters 4, 5 and 7 apply.
- 457. Clearance of goods for outward processing procedure.
- 458. Conditions for clearance of goods for outward processing.
- 459. Persons entitled to submit clearance declarations for export of goods for outward processing.
- 460. Contents of clearance declarations for export of goods for outward processing.
- 461. Release not to be limited to owners of goods.
- 462. Release of goods for export under outward processing procedure.
- 463. Clearance of imported goods for home use as outward processed compensating products.
- 464. Conditions for clearance for home use of outward processed compensating products.
- 465. Time limits on clearance for home use of outward processed compensating products.
- 466. Importation of outward processed compensating products.
- 467. Persons entitled to submit home use clearance declarations for outward processed compensating products.
- 468. Contents of home use clearance declarations for outward processed compensating products.
- 469. Conversion rates for goods to compensating products.
- 470. Identification measures.
- 471. Specific grounds for regarding goods exported under outward processing procedure to be cleared for outright export336.
- 472. Proportionate application of section 114 (1) to goods exported under outward processing procedure.
- 473. Effect on outward processed compensating products when goods exported for outward processing are regarded to be cleared for outright export.
- 474. Rules to facilitate implementation of this Chapter.
- 475. Offences in terms of this Chapter.
- 476. Definitions.
- 477. Purpose and application of this Chapter.
- 478. Incoming traveller and crew declarations.
- 479. Accompanied and unaccompanied baggage items that must be declared.
- 480. Clearance of accompanied and unaccompanied baggage items that must be declared344.
- 481. Import tax payable on accompanied and unaccompanied baggage items.
- 482. Place where incoming traveller and crew declarations must be submitted.
- 483. Outgoing traveller and crew declarations.
- 484. Accompanied and unaccompanied baggage items that must be declared.
- 485. Clearance of accompanied and unaccompanied baggage items that must be declared351.
- 486. Export tax payable on accompanied and unaccompanied baggage.
- 487. Place where outgoing traveller and crew declarations must be submitted.
- 488. Channel or other system.
- 489. Rules to facilitate implementation of this Chapter.
- 490. Offences in terms of this Chapter.
- 491. Purpose and application of this Chapter.
- 492. Prohibited, restricted or sectorally controlled goods.
- 493. Clearance of imported international postal articles.
- 494. Clearance of international postal articles destined for export.
- 495. Removal of international postal articles to international postal clearance depots.
- 496. Presentation of international postal articles to customs authority.
- 497. Postal declaration to accompany international postal articles presented to customs authority.
- 498. Customs authority’s functions in relation to international postal articles presented to it.
- 499. Release of international postal articles.
- 500. Payment of tax on international postal articles.
- 501. Time when tax becomes payable and rate of tax.
- 502. Payment of tax to customs authority.
- 503. Cancellation and repayment of tax.
- 504. Condonation of underpayment.
- 505. Enforcement to be consistent with this Part.
- 506. Opening of international postal articles.
- 507. Personal or private communications.
- 508. Notification that international postal articles have been opened.
- 509. Seizure and confiscation of international postal articles.
- 510. Conclusion of agreements.
- 511. Rules to facilitate implementation of this Chapter.
- 512. Purpose of this Chapter.
- 513. Right of access to and taking samples from goods.
- 514. Samples of imported goods.
- 515. Samples of goods in free circulation cleared for export under export procedure.
- 516. Rules to facilitate implementation of this Chapter.
- 517. Offences in terms of this Chapter.
- 518. Purpose of this Chapter.
- 519. Other clearance and release provisions to apply except insofar as provided otherwise in this Chapter.
- 520. Tax status of goods not affected when cleared in terms of this Chapter.
- 521. Goods to which this Part may be applied.
- 522. Application to clear and obtain release of goods on incomplete or provisional clearance information.
- 523. Contents of incomplete clearance declarations.
- 524. Contents of provisional clearance declarations.
- 525. Release of goods cleared in terms of incomplete or provisional clearance declarations.
- 526. Supplementary clearance declarations.
- 527. Tax payable in respect of goods cleared in terms of this Part.
- 528. Application of this Part to restricted and sectorally controlled goods.
- 529. Goods to which this Part may be applied.
- 530. Application for expedited release.
- 531. Subsequent submission of clearance declarations.
- 532. Tax payable in respect of goods released in terms of this Part.
- 533. Goods to which this Part may be applied.
- 534. Application for simplified clearance.
- 535. Simplified clearance requirements.
- 536. Tax payable in respect of goods cleared in terms of this Part.
- 537. Application of this Part to restricted and sectorally controlled goods.
- 538. Rules to facilitate implementation of this Chapter.
- 539. Offences in terms of this Chapter.
- 540. Purpose and application of this Chapter.
- 541. Application of this Part.
- 542. Notification of goods damaged, destroyed, lost or unaccounted for.
- 543. Consequences of failure to notify.
- 544. Damaged goods.
- 545. Destroyed goods.
- 546. Lost goods.
- 547. Goods unaccounted for.
- 548. Application of this Part.
- 549. Notification of compensating products damaged, destroyed, lost or unaccounted for.
- 550. Consequences of failure to notify.
- 551. Damaged compensating products.
- 552. Destroyed compensating products.
- 553. Lost compensating products.
- 554. Compensating products unaccounted for.
- 555. Tax waivers and refunds for goods damaged, destroyed, lost or unaccounted for not applicable in certain circumstances.
- 556. Seized, confiscated and abandoned goods damaged, destroyed, lost or unaccounted for.
- 557. Wreck.
- 558. Rules to facilitate implementation of this Chapter.
- 559. Offences in terms of this Chapter.
- 560. Purpose and application of this Chapter.
- 561. Goods that may be abandoned to Commissioner.
- 562. Application to abandon goods to Commissioner.
- 563. Consideration of applications.
- 564. Abandonment notices.
- 565. Consequences of abandonment.
- 566. Consequences of refusal for goods to be abandoned.
- 567. Application to destroy goods.
- 568. Purpose and application of this Chapter.
- 569. Designation and licensing of premises as state warehouses.
- 570. Removal of goods to state warehouses.
- 571. Submission of removal notices.
- 572. Failure to remove goods to state warehouses.
- 573. Recovery of expenses for removal of goods to state warehouses.
- 574. Redirection of goods.
- 575. Charges for goods in state warehouses.
- 576. Accounting.
- 577. Reporting by licensee of state warehouses.
- 578. Responsibilities of licensees of licensed state warehouses.
- 579. Risks in connection with goods removed to or stored in state warehouses.
- 580. Direction or authorisation for goods to be retained at or removed to licensed premises other than state warehouse.
- 581. Submission of removal notices.
- 582. Failure to remove goods.
- 583. Recovery of expenses for removal of goods.
- 584. Redirection of goods.
- 585. Charges for goods stored at premises specified in direction or authorisation.
- 586. Responsibilities of licensee of premises where goods are kept.
- 587. Risks in connection with goods.
- 588. Application of this Part.
- 589. Publication of lists of goods to which this Part applies.
- 590. Reclaiming of goods in or accounted for in state warehouses.
- 591. Removal of reclaimed goods.
- 592. Sale of goods.
- 593. Urgent sales.
- 594. Manner of sale.
- 595. Application of proceeds of sales.
- 596. Disposal of goods otherwise than by sales.
- 597. Non-compliance with sales conditions.
- 598. Removal of goods following sale of goods.
- 599. Tax consequences of goods sold or otherwise disposed of in terms of this Part.
- 600. Rules to facilitate implementation of this Chapter.
- 601. Offences in terms of this Chapter.
- 602. Purpose of this Chapter.
- 603. Registration of importers and exporters.
- 604. Registration of persons acquiring ownership of goods whilst under customs procedure.
- 605. Registration of agents for persons not located in Republic.
- 606. Registration of electronic users.
- 607. Registration of other categories of persons.
- 608. General requirements.
- 609. Consideration and decision of applications.
- 610. Grounds for refusal of applications.
- 611. Issuing of registration certificates.
- 612. Contents of registration certificates.
- 613. Registration conditions.
- 614. Period of validity of registration certificates.
- 615. Application for renewal of registration certificates by inactive registered persons.
- 616. Issuing of renewed registration certificates.
- 617. Amendment of registration certificates.
- 618. Grounds for suspension or withdrawal of registration.
- 619. Process.
- 620. Communication of decisions to suspend or withdraw registration.
- 621. Provision of security.
- 622. Transfer of registration certificates.
- 623. Change of circumstances on which application for registration was granted.
- 624. Consequences of expiry, suspension or withdrawal of registration.
- 625. Customs authority’s powers following expiry, suspension or withdrawal of registration.
- 626. Rules to facilitate implementation of this Chapter.
- 628. Definitions.
- 629. Purpose of this Chapter.
- 630. Licensing of categories of premises.
- 631. Licensing of cross-border transmission lines, pipelines, cable-cars and conveyor belts.
- 632. Licensing of carriers.
- 633. Licensing of customs brokers.
- 634. Licensing of other categories of premises, facilities or persons.
- 635. General requirements.
- 636. Consideration and decision of applications.
- 637. General grounds for refusal of applications.
- 638. Communication of decisions on applications.
- 639. Additional grounds for refusal of application for licence.
- 640. Issuing of licences.
- 641. Contents of licences.
- 642. Licence conditions.
- 643. Conditions in respect of licensed premises.
- 644. Conditions in respect of licensed cross-border transmission lines, pipelines, cable-cars and conveyor belts.
- 645. Conditions in respect of licensed carriers.
- 646. Conditions in respect of licensed customs brokers.
- 647. Period of validity of licences.
- 648. Application for renewal of licences.
- 649. Additional grounds for refusing applications for renewal.
- 650. Issuing of renewed licences.
- 651. General.
- 652. Application for amendment of licence.
- 653. Issuing of amended licences.
- 654. Purposes for which customs authority may amend licences.
- 655. Process.
- 656. Communication of decisions to amend licences.
- 657. Grounds for suspension or withdrawal of licences.
- 658. Process.
- 659. Communication of decisions to suspend or withdraw licences.
- 660. Provision of security.
- 661. Change of circumstances on which application for licence was granted.
- 662. Consequences of expiry, lapsing,414 suspension or withdrawal of licences.
- 663. Customs authority’s powers following expiry, lapsing, suspension or withdrawal of licence.
- 664. Transfer of licences.
- 665. Rules to facilitate implementation of this Chapter.
- 666. Offences in terms of this Chapter.
- 667. Purpose of this Chapter.
- 668. Application for accredited client status.
- 669. Consideration and decision of applications.
- 670. Criteria for accredited client status.
- 671. Communication of decisions on applications.
- 672. Issuing of accredited client status certificates.
- 673. Contents of accredited client status certificates.
- 674. Conditions.
- 675. Period of validity of accredited client status certificates.
- 676. Non-compliance with criteria for accredited client status.
- 677. Renewal of accredited client status certificates.
- 678. Amendment of accredited client status certificates.
- 679. Suspension or withdrawal of accredited client status certificates.
- 680. Process for suspension or withdrawal of accredited client status certificates.
- 681. Communication of decisions to suspend or withdraw accredited client status certificates.
- 682. Benefits of accreditation.
- 683. Rules to facilitate implementation of this Chapter.
- 684. Offences in terms of this Chapter.
- 685. Purpose of this Chapter.
- 686. When security may be required.
- 687. Persons from whom security may be required.
- 688. Time when security may be required.
- 689. Determination of amount of security.
- 690. Forms of security.
- 691. Security details.
- 692. Utilisation of security.
- 693. Rules to facilitate implementation of this Chapter.
- 694. Purpose of this Chapter.
- 695. Money owed to Commissioner constitutes debt payable for credit of National Revenue Fund.
- 696. Recovery of debt.
- 697. Recovery of debt from agents.
- 698. Liability of person managing juristic entity.
- 699. Under-recovery of debt.
- 700. Debt recovered from security.
- 701. Interest on outstanding amounts.
- 702. Payment of debt in instalments.
- 703. Persons having accounts with Commissioner.
- 704. Establishing of liens over goods to secure payment of debt.
- 705. Other mechanisms for recovery of debt.
- 705A. Application of Tax Administration Act for write off or compromise of debt.
- 706. Rules to facilitate implementation of this Chapter.
- 707. Offences in terms of this Chapter.
- 708. Purpose and application of this Chapter.
- 709. Access to areas, premises and facilities.
- 710. Use of force to gain access to areas, premises or facilities.
- 711. Customs access to vessels, aircrafts, trains, railway carriages and vehicles.
- 712. Roadblocks for vehicles.
- 713. Use of force to gain access to vessels, aircraft, trains, railway carriages and vehicles.
- 714. Searching of areas, premises, facilities, vessels, aircraft, trains, railway carriages or vehicles.
- 715. Issuing of warrants for purpose of this Part.
- 716. Stopping or calling on persons.
- 717. Searching of persons.
- 718. Frisk searches.
- 719. External bodily searches.
- 720. Internal bodily searches.
- 721. Issuing of warrants for purpose of this Part.
- 722. Inspection of goods.
- 723. Production of goods for inspection.
- 724. Sampling of goods428.
- 725. Carrying out of certain actions in relation to goods and samples by other persons.
- 726. Liability for costs incurred by SARS.
- 727. Inspection of documents.
- 728. Production of documents for inspection.
- 729. Investigative powers.
- 730. Failure or refusal to produce goods or documents or to answer questions.
- 731. Unsealed containers, vehicle holding compartments, road tankers and packages.
- 732. Customs supervision of acts done in relation to goods.
- 733. Powers of arrest of customs officers.
- 734. Manner and effect of an arrest.
- 735. Arrest of person without warrant.
- 736. Arrest of person under authority of warrant.
- 737. Non-liability for wrongful arrest.
- 738. Breaking open premises for purposes of arrest.
- 739. Use of force in effecting arrest.
- 740. Detention of arrested person.
- 741. Authority to carry official firearms.
- 742. Use of official firearms by customs officers.
- 743. Use of non-lethal weapons.
- 744. Customs assistance in border control.
- 745. Acquisition of equipment for border control.
- 746. Use of customs patrol boats for enforcement functions.
- 747. Right of hot pursuit by sea.
- 748. Exemptions applicable to customs patrol boats, aircraft and vehicles and customs officers.
- 749. This Chapter not precluding customs officers from assisting in prosecution of offences.
- 750. Production of customs certificates on registration of imported motor vehicles.
- 751. Rules to facilitate implementation of this Chapter.
- 752. Offences in terms of this Chapter.
- 753. Purpose and application of this Chapter.
- 754. Power to detain goods.
- 755. Detention of prohibited, restricted and sectorally controlled goods.
- 756. Detention of counterfeit goods.
- 757. Notice of detention.
- 758. Presence of persons when detained goods are inspected.
- 759. Place of detention.
- 760. Period of detention.
- 761. Termination of detention.
- 762. Power to seize goods.
- 763. Notice of seizure.
- 764. Termination of seizure.
- 765. Termination of seizure on application by owner of goods.
- 766. Confiscation of goods.
- 767. Withdrawal of confiscation.
- 768. Withdrawal of confiscation on application by previous owner.
- 769. Disposal of confiscated goods.
- 770. Rules to facilitate implementation of this Chapter.
- 771. Offences in terms of this Chapter.
- 772. Definition.
- 773. Purpose and application of this Chapter.
- 774. Prohibited goods.
- 775. Clearance of prohibited goods.
- 776. Detention of prohibited goods.
- 777. Certain prohibited goods excluded from detention.
- 778. Notice of detention.
- 779. Place where detained goods may be kept.
- 780. Termination of detention.
- 781. Disposal of detained prohibited goods.
- 782. Disposal of prohibited goods by customs authority.
- 783. Restricted goods.
- 784. Clearance of restricted goods.
- 785. Detention of restricted goods.
- 786. Certain restricted goods excluded from detention.
- 787. Notice of detention.
- 788. Place where detained goods may be kept.
- 789. Termination of detention.
- 790. Disposal of detained restricted goods.
- 791. Disposal of restricted goods by customs authority.
- 792. Sectorally controlled goods.
- 793. Clearance of sectorally controlled goods.
- 794. Detention of sectorally controlled goods.
- 795. Certain sectorally controlled goods excluded from detention.
- 796. Notice of detention.
- 797. Place where detained goods may be kept.
- 798. Termination of detention.
- 799. Disposal of detained sectorally controlled goods.
- 800. Inconsistency of this Chapter with other legislation prohibiting, restricting or controlling import, possession or export of goods.
- 801. Rules to facilitate implementation of this Chapter.
- 802. Offences in terms of this Chapter.
- 803. Definitions.
- 804. Purpose and application of this Chapter.
- 805. Application for detention of suspected counterfeit goods.
- 806. Consideration of applications.
- 807. Detention of suspected counterfeit goods.
- 808. Discovery of suspected counterfeit goods.
- 809. Application for detention of suspected counterfeit goods.
- 810. Consideration of applications.
- 811. Inventory of detained goods.
- 812. Furnishing of personal details of affected parties to right-holders.
- 813. Furnishing of samples of detained goods to right-holders.
- 814. Burden on right-holders to protect their rights.
- 815. Removal of detained goods to counterfeit goods depots.
- 816. Court applications by right-holders.
- 817. Finding by court that detained goods are counterfeit goods.
- 818. Finding by court that detained goods are not counterfeit goods.
- 819. Discharge of goods from counterfeit goods depots.
- 820. Court applications by affected parties.
- 821. Seizure of detained goods in terms of Counterfeit Goods Act.
- 822. Rules to facilitate implementation of this Chapter.
- 823. Offences in terms of this Chapter.
- 824. Definitions.
- 825. Purpose and application of this Chapter.
- 826. Proceedings for internal reconsideration of decisions.
- 827. Proceedings for dispute resolution.
- 828. Proceedings to be instituted either personally or through duly authorised representatives.
- 829. Reasons for decisions.
- 830. Payment of amounts owed to Commissioner not affected by section 826 or 827 proceedings.
- 831. Purpose of this Part.
- 832. Reconsideration of own decisions.
- 833. Reconsideration of decisions by Commissioner.
- 834. Reconsideration of decisions by supervisors.
- 835. When decisions may or may not be reconsidered.
- 836. Effective date for alteration or repeal of decisions.
- 837. Reconsideration of decisions on request of aggrieved persons.
- 838. Purpose of this Part.
- 839. Appeals against decisions.
- 840. When appeals may not be lodged.
- 841. How and when to appeal.
- 842. Time within which appeals must be decided.
- 843. Appeal committees.
- 844. Lapsing of appeals.
- 845. Rules to facilitate implementation of this Part.
- 846. Purpose of this Part.
- 847. Application for alternative dispute resolution.
- 848. Consideration of applications.
- 849. Alternative dispute resolution on initiative by Commissioner.
- 850. Alternative dispute resolution procedures.
- 851. Purpose of this Part.
- 852. Basic principle governing this Part.
- 853. Circumstances when inappropriate to settle.
- 854. Circumstances when appropriate to settle.
- 855. Who may settle disputes.
- 856. Formal requirements for settlement.
- 857. Settlement conditional upon disclosure of facts.
- 858. Non-compliance.
- 859. Confidentiality.
- 860. Record keeping and reporting.
- 861. Exclusion of certain days when determining time periods for purpose of this Chapter.
- 862. Competency of Ombud to review and address complaints relating to customs matters.
- 863. Definitions.
- 864. Purpose of this Chapter.
- 865. Application for voluntary disclosure relief.
- 866. Requirements for voluntary disclosure relief.
- 867. Procedure following receipt of voluntary disclosure application.
- 868. Granting of applications.
- 869. Refusal to grant application.
- 870. Withdrawal of voluntary disclosure relief.
- 871. Reporting.
- 872. Anonymous voluntary disclosures.
- 873. Rules to facilitate implementation of this Chapter.
- 874. Types of administrative penalties.
- 875. Punishment for breaches of this Act.
- 876. Fixed amount penalties.
- 877. Procedure for imposing fixed amount penalties.
- 878. Prosecution avoidance penalties.
- 879. Procedure for imposing prosecution avoidance penalties.
- 880. Effect of detention, seizure or confiscation of goods on application of this Part.
- 881. Termination of seizure and withdrawal of confiscation penalties.
- 882. Missing goods penalties for goods to be confiscated.
- 883. Applicability of Chapter 37 proceedings464.
- 884. Rules to facilitate implementation of this Chapter.
- 885. Offences in terms of this Chapter.
- 886. Categories of offences in terms of this Act.
- 887. General Category 1 offences.
- 888. General Category 2 offences.
- 889. Offences committed at places of entry or exit outside Republic.
- 890. Penalties for Category 1 offences.
- 891. Additional punitive powers of courts in criminal proceedings.
- 892. Penalties for Category 2 offences.
- 893. Liability of registered agents and of persons managing juristic entities.
- 894. Liability of ordinary employees of juristic entities.
- 895. Civil actions arising from this Act and special procedures for debt collection through civil processes.
- 896. Advance notice of judicial proceedings against Minister, Commissioner, customs authority, customs officers, SARS officials or state.
- 897. Limitation of period for institution of judicial proceedings against Minister, Commissioner, SARS, customs authority, customs officers, SARS officials or state.
- 898. Admissibility of certain certificates and statements in documents.
- 899. Jurisdiction of magistrate’s court.
- 900. Formal inquiry.
- 901. Publication of names of offenders.
- 902. Regulations.
- 903. Rules.
- 904. Consultative processes before promulgation of rules.
- 905. Guidelines.
- 906. Manner of promulgation of rules.
- 907. Departure from, and condonation of non-compliance with, rules, conditions or requirements.
- 908. Extension of timeframes or periods and postponement of dates470.
- 909. Shortening of minimum timeframes or periods.
- 910. Sworn or solemn declaration.
- 911. Timeframes for compliance with requests by customs authority.
- 912. Method of conveying or sending decisions and documents.
- 913. Electronic submission of documents or communications471.
- 914. Burden of proof in relation to documents or communications.
- 915. Documents transmitted or submitted and oaths and affirmations made outside Republic.
- 916. Factors to be taken into account when considering exemptions, authorisations, permissions, approvals, recognitions and other special dispensations.
- 917. When tax matters must be considered to be in order.
- 918. Exemptions, authorisations, permissions, approvals, recognitions and directions.
- 919. Record keeping systems.
- 920. Submission of documents through representatives.
- 921. Publication of international agreements to which Republic is party.
- 922. Import and export statistics.
- 923. Liability for damage, loss or expenses.
- 924. Legal status of footnotes.
- 925. Interpretive notes.
- 926. Interpretation of this Part.
- 927. Application of this Act, Customs Duty Act and Excise Duty Act as from effective date.
- 928. Continuation of measures under 1964 Act for purposes of this Act, Customs Duty Act and Excise Duty Act.
- 929. Continued application of 1964 Act on and after effective date in relation to certain goods and persons.
- 930. Continuation of measures under 1964 Act for purposes of goods and persons referred to in section 929 (1).
- 931. Continuation of existing customs registrations.
- 932. Continuation of existing excise registrations.
- 933. Continuation of existing customs licences.
- 934. Continuation of existing excise licences.
- 935. Continuation of accredited status granted before effective date in terms of 1964 Act.
- 936. Continuation of approvals granted before effective date in terms of 1964 Act to right-holders for customs protection against counterfeit goods.
- 937. Continuation of security given before effective date in terms of 1964 Act.
- 938. Administrative and judicial proceedings.
- 939. Investigations.
- 940. Continuation of certain international agreements.
- 941. References in legislation to Customs and Excise Act, 1964.
- 942. Rules to facilitate transition and to address unforeseen or unintended consequences, anomalies or incongruities.
- 942A. Exercise of certain powers before effective date.
- 943. Commencement of Chapters 22 and 38.
- 944. Short title and commencement.
-
Customs Duty Act, No. 30 of 2014
- 1. Interpretation.
- 2. Goods to which this Act applies.
- 3. Territorial application of this Act.
- 4. Application of this Act in relation to SACU member states.
- 5. Commissioner to administer this Act.
- 6. Purpose of this Chapter.
- 7. Customs Tariff.
- 8. Amendment of Customs Tariff relating to imported goods.
- 9. Amendment of Customs Tariff relating to goods destined for export from Republic.
- 10. Amendments having unforeseen or unintended consequence.
- 11. Extent of Minister’s powers to amend Customs Tariff.
- 12. Commencement of amendment to Customs Tariff.
- 13. Commencement of amendment to Customs Tariff as part of budgetary tax proposals tabled in National Assembly.
- 14. Parliamentary ratification of amendment to Customs Tariff.
- 15. Provisional anti-dumping, countervailing or safeguard duty.
- 16. Duty that is customs duty for purposes of SACU Agreement.
- 17. Duty that is customs duty for purposes of International Trade Administration Act.
- 18. Purpose of this Chapter.
- 19. When liability for duty commences.
- 20. When liability for import duty ceases.
- 21. When liability for export duty ceases.
- 22. Time when import duty becomes payable.
- 23. Time when export duty becomes payable.
- 24. Deferment of payment of duty.
- 25. Grounds and procedure for suspension or withdrawal of duty deferment benefit.
- 26. Duty constitutes debt to Commissioner for credit of National Revenue Fund.
- 27. Payment of import duty on dutiable goods cleared for home use.
- 28. Recovery of import duty when dutiable goods imported or off-loaded otherwise than through or at place of entry are regarded cleared for home use.
- 29. Recovery of import duty when non-cleared dutiable goods are regarded cleared for home use.
- 30. Recovery of import duty when dutiable goods under customs procedure are regarded cleared for home use.
- 31. Recovery of import duty when dutiable goods under stores procedure are regarded cleared for home use.
- 32. Payment of export duty on dutiable goods cleared for outright export or customs procedure attracting export duty.
- 33. Recovery of export duty when dutiable goods exported or loaded otherwise than through or at place of exit are regarded cleared for outright export.
- 34. Recovery of export duty when non-cleared dutiable goods in free circulation are regarded cleared for outright export.
- 35. Recovery of export duty when dutiable goods under customs procedure are regarded cleared for outright export.
- 36. Joint and several liability for payment of duty.
- 37. Collection of duty from agent.
- 38. Liability of person managing juristic entity.
- 39. Limitation on liability of customs broker.
- 40. Duty collected from security.
- 41. Under-payment of duty.
- 42. When import duty not payable.
- 43. When export duty not payable.
- 44. Interest and administrative penalty constitute debt to Commissioner for credit of National Revenue Fund.
- 45. Interest on outstanding duty.
- 46. Recovery of administrative penalty.
- 47. Interest on outstanding administrative penalty.
- 48. Under-payment of interest or administrative penalty.
- 49. Payment of outstanding amount in instalments.
- 50. Establishing of lien over goods to secure payment of debt.
- 51. Attachment of goods for purpose of establishing lien.
- 52. Attachment of goods in which debtor has no ownership interest.
- 53. Attachment of goods of which debtor is co-owner.
- 54. Attachment of goods subject to credit agreement under National Credit Act.
- 55. Effect of lien.
- 56. Termination of lien.
- 57. Sale of lien goods.
- 58. Application of proceeds realised for lien goods.
- 59. Application of Tax Administration Act for recovery, write off or compromise of debt.
- 60. Rules to facilitate application of this Chapter.
- 61. Offences in terms of this Chapter.
- 62. Purpose and application of this Chapter.
- 63. Refunds and drawbacks to be direct charges against National Revenue Fund.
- 64. Circumstances in which duty, administrative penalty and interest may be refunded.
- 65. Circumstances in which drawback may be given.
- 66. Refunds and drawbacks provided for in Customs Tariff.
- 67. Application for refund and drawback.
- 68. Manner of applying for refund and drawback.
- 69. Time within which application must be submitted.
- 70. Consideration of application.
- 71. Re-submission of rejected application.
- 72. Refund without application.
- 73. Minimum amount.
- 74. Recovery of refund or drawback in certain circumstances.
- 75. Set-off of refund or drawback against amount owing.
- 76. Interest payable on refund or drawback.
- 77. Rules to facilitate application of this Chapter.
- 78. Offences in terms of this Chapter77.
- 79. Purpose and application of this Chapter.
- 80. Key factors of duty assessment.
- 81. Applicable rate of duty.
- 82. Self-assessment of duty by person clearing goods.
- 83. Assessment of duty by customs authority.
- 84. Duty assessment when goods are regarded cleared for home use or outright export.
- 85. Duty re-assessment by customs authority.
- 86. Time limit on duty re-assessment.
- 87. Limitation on goods in respect of which re-assessment may be made.
- 88. Mandatory re-assessment of duty.
- 89. Request for additional information and documents.
- 90. Duty assessment or re-assessment in absence of sufficient information.
- 91. Assessment and re-assessment affected by scheme conferring undue duty benefit.
- 92. Remedies available to person aggrieved by duty assessment or re-assessment90.
- 93. Duty assessment and re-assessment presumed to be correct.
- 94. Rules to facilitate application of this Chapter.
- 95. Offences in terms of this Chapter.
- 96. Purpose and application of this Chapter.
- 97. Tariff classification and interpretation of Customs Tariff.
- 98. Keeping of updated version of international instrument.
- 99. Tariff self-determination of goods when goods are cleared.
- 100. Tariff determination by customs authority.
- 101. Re-determination of previous tariff determination or re-determination.
- 102. Correction of error in tariff determination or re-determination.
- 103. Time limit on tariff determination or re-determination.
- 104. Request for information and documents.
- 105. Tariff determination or re-determination in absence of sufficient information.
- 106. Goods to which tariff determination or re-determination applies.
- 107. Remedies available to person aggrieved by tariff determination or re-determination96.
- 108. Tariff determination or re-determination presumed to be correct except when replaced, amended, set aside or corrected.
- 109. Publication of tariff determination and re-determination.
- 110. Rules to facilitate application of this Chapter.
- 111. Offences in terms of this Chapter.
- 112. Purpose and application of this Chapter.
- 113. Relevant international instruments.
- 114. Keeping of updated version of international instruments.
- 115. Provisions to be applied for establishing customs value.
- 116. Value self-determination of goods when goods are cleared.
- 117. Value determination by customs authority.
- 118. Re-determination of previous value determination or re-determination.
- 119. Correction of error in value determination or re-determination.
- 120. Time limit on value determination and re-determination.
- 121. Request for information and documents.
- 122. Value determination or re-determination in absence of sufficient information.
- 123. Goods to which value determination, re-determination and valuation criterion apply.
- 124. Rounding off of customs value.
- 125. Remedies available to person aggrieved by value determination or re-determination101.
- 126. Value determination or re-determination presumed to be correct except when replaced, amended, set aside or corrected.
- 127. Primary valuation method.
- 128. Alternative valuation method.
- 129. Circumstances in which primary valuation method cannot or may not be used.
- 130. Relationship between contracting parties as disqualifying factor for primary valuation method.
- 131. Determination of transaction value.
- 132. Determination of customs value according to identical goods method.
- 133. Determination of customs value according to similar goods method.
- 134. Determination of customs value according to deductive method.
- 135. Determination of customs value according to computed method.
- 136. Determination of customs value according to fall-back method.
- 137. Valuation of re-imported unaltered goods under temporary export procedure.
- 138. Valuation of used goods imported by individual for own use.
- 139. Valuation method.
- 140. Valuation of accompanied and unaccompanied baggage of person leaving Republic.
- 141. Customs value to be expressed in South African Rand.
- 142. Publication of currency conversion rate for major currencies.
- 143. Conversion rate for published currencies.
- 144. Conversion rate for currency not published.
- 145. Use of forward exchange contract.
- 146. Fixed rate of exchange between related parties not acceptable.
- 147. Goods exported to Republic through other country.
- 148. Publication of value determination and re-determination.
- 149. Rules to facilitate application of this Chapter.
- 150. Offences in terms of this Chapter.
- 151. Purpose and application of this Chapter.
- 152. Origin self-determination of goods when goods are cleared.
- 153. Origin determination by customs authority.
- 154. Re-determination of previous origin determination or re-determination.
- 155. Correction of origin determination or re-determination.
- 156. Time limits on origin determination and re-determination.
- 157. Origin determination or re-determination in absence of sufficient information.
- 158. Goods to which origin determination or re-determination made in accordance with general rules of origin apply.
- 159. Goods to which origin determination or re-determination made in accordance with rules of origin for preferential tariff treatment apply.
- 160. Remedies available to person aggrieved by origin determination or re-determination112.
- 161. Origin determination or re-determination presumed to be correct except when replaced, amended, set aside or corrected.
- 162. When documentary evidence of origin may be requested.
- 163. Who may issue documentary evidence of origin for goods of South African origin.
- 164. Who may issue documentary evidence of origin for imported goods.
- 165. Language to be used in documentary evidence of origin.
- 166. Main rule for determining origin of goods.
- 167. Determination of applicable rules of origin.
- 168. Publication of certain rules of origin and measures regulating preferences on SARS website.
- 169. Constituent parts of general rules of origin.
- 170. Goods wholly produced in specific country.
- 171. Goods produced in two or more countries.
- 172. Goods partially produced in specific country.
- 173. Accessories, spare parts and tools.
- 174. Unassembled or disassembled articles contained in more than one consignment.
- 175. Packaging.
- 176. Energy, plant, machinery and tools used in production of goods.
- 177. Publication of determination.
- 178. Rules to facilitate application of this Chapter.
- 179. Offences in terms of this Chapter.
- 180. Purpose of this Chapter.
- 181. Steps to enforce international trade agreement in Republic.
- 182. Rules to give effect to international trade agreement.
- 183. Steps to ensure compliance with non-reciprocal generalised system of preferences.
- 184. Conditions for benefiting from non-reciprocal generalised system of preferences.
- 185. Rules to give effect to non-reciprocal generalised system of preferences.
- 186. Offences in terms of this Chapter.
- 187. Purpose and application of this Chapter.
- 188. Application for advance ruling.
- 189. Consideration of application.
- 190. Granting of application.
- 191. Validity period of advance ruling.
- 192. Binding effect of advance ruling.
- 193. Clearance of goods under advance ruling.
- 194. Amendment of advance ruling.
- 195. Withdrawal of advance ruling.
- 196. Effect of subsequent change in law.
- 197. Rules to facilitate implementation of this Chapter.
- 198. Offences in terms of this Chapter.
- 199. Types of administrative penalties.
- 200. Punishment for breaches of this Act.
- 201. Fixed amount penalty.
- 202. Procedure for imposing fixed amount penalty.
- 203. Fixed percentage penalty.
- 204. Procedure for imposing fixed percentage penalty.
- 205. Prosecution avoidance penalty.
- 206. Procedure for imposing prosecution avoidance penalty.
- 207. Effect of detention, seizure or confiscation of goods on application of this Chapter.
- 208. Applicability of Chapter 37 proceedings120.
- 209. Rules to facilitate implementation of this Chapter.
- 210. Offences in terms of this Chapter.
- 211. Categories of offences in terms of this Act.
- 212. General Category 1 offences.
- 213. General Category 2 offences.
- 214. Offences committed outside Republic.
- 215. Penalty for Category 1 offence.
- 216. Additional punitive powers of court in criminal proceedings.
- 217. Penalty for Category 2 offence.
- 218. Liability of registered agent and person managing juristic entity.
- 219. Liability of ordinary employee of juristic entity.
- 220. Civil action arising from this Act.
- 221. Admissibility of certain statements in documents.
- 222. Jurisdiction of magistrate’s court.
- 223. Procedure for collection of debt if not paid by due date.
- 224. Rules.
- 225. Consultative process before promulgation of rules.
- 226. Manner of promulgation of rules.
- 227. Departure from, and condonation of non-compliance with, rules, conditions and requirements.
- 228. Application of certain provisions of Customs Control Act.
- 229. Short title and commencement.
-
Diamond Export Levy Act, No. 15 of 2007
- 1. Definitions.
- 2. Charging provision.
- 3. Rates.
- 4. Import credit.
- 5. Relief for temporary exports.
- 6. Relief for election purchases.
- 7. Exemption for large producers.
- 8. Exemption for medium producers.
- 9. Exemption for small producers.
- 10. Exemption for diamond beneficiators.
- 11. Gross sales.
- 12. Ministerial reduction.
- 13. Acquisitions from State Diamond Trader.
- 14. Transitional arrangements.
- 15. Short title and commencement.
-
Diamond Export Levy (Administration) Act, No. 14 of 2007
- 1. Definitions.
- 2. Registration.
- 3. Cancellation of registration.
- 4. Returns and assessment periods.
- 5. Payment of levy.
- 6. Form, manner and place determined by Commissioner.
- 7. Maintenance of records.
- 8. Election procedure.
- 9. Penalties.
- 10. . . . . . .
- 11. . . . . . .
- 12. . . . . . .
- 13. . . . . . .
- 14. . . . . . .
- 15. Interest.
- 16. Division of responsibility.
- 17. . . . . . .
- 18. Rules.
- 19. Amendment of laws.
- 20. Act binding on State and application of other laws.
- 21. Short title and commencement.
- Schedule AMENDMENT OF LAWS
-
Employment Tax Incentive Act, No. 26 of 2013
- 1. Definitions.
- 2. Instituting of employment tax incentive.
- 3. Eligible employers.
- 4. Compliance with wage regulating measures.
- 5. Penalty and disqualification in respect of displacement.
- 6. Qualifying employees.
- 7. Determining amount of employment tax incentive.
- 7A. Minister may announce altered amounts.
- 8. Unavailability of employment tax incentive for reducing employees’ tax.
- 9. Roll-over of amounts.
- 10. Reimbursement.
- 11. Reporting.
- 12. Cessation of employment tax incentive.
- 13. Amendment of laws.
- 14. Short title and commencement.
- SCHEDULE
-
Estate Duty Act, No. 45 of 1955
- 1. Definitions.
- 2. Levy of estate duty.
- 3. What constitutes an estate.
- 4. Net value of an estate.
- 4A. Dutiable amount of an estate.
- 5. Determination of value of property.
- 6. Administration of Act.
- 7. Rendering of returns.
- 8. . . . . . .
- 8bis. . . . . . .
- 8A. . . . . . .
- 8B. . . . . . .
- 8C. . . . . . .
- 8D. . . . . . .
- 8E. . . . . . .
- 9. Assessment of duty by Commissioner.
- 9A. . . . . . .
- 9B. . . . . . .
- 9C. Payment of duty.
- 10. Payment of interest.
- 11. Person liable for duty.
- 12. Duty payable by executor.
- 12A. . . . . . .
- 12B. . . . . . .
- 13. Right of recovery by executor.
- 14. Right to mortgage property.
- 15. Recovery of duty paid in certain cases.
- 16. Deduction of transfer duty and donations tax.
- 17. No account to be filed by Master before duty is paid or secured.
- 18. No property to be delivered by executor before duty provided for.
- 19. . . . . . .
- 20. Expenditure incurred by executor.
- 21 and 22. . . . . . .
- 23. . . . . . .
- 23bis. . . . . . .
- 24. . . . . . .
- 25. . . . . . .
- 25A. . . . . . .
- 26. Prevention of, or relief from double taxation.
- 27. . . . . . .
- 28. Offences.
- 28A. . . . . . .
- 29. Regulations.
- 30. . . . . . .
- 31. Repeal of laws.
- 32. Short title and date of commencement.
- First Schedule RATE OF ESTATE DUTY
- Second Schedule LAWS REPEALED
-
Income Tax Act, No. 58 of 1962
- 1. Interpretation.
- 2. Administration of Act.
- 3. Exercise of powers and performance of duties.
- 4. . . . . . .
- 4A. Exercise of powers and performance of duties by Minister.
- 5. Levy of normal tax and rates thereof.
- 5A. . . . . . .
- 6. Normal tax rebates.
- 6A. Medical scheme fees tax credit.
- 6B. Additional medical expenses tax credit.
- 6bis. . . . . . .
- 6ter. . . . . . .
- 6quat. Rebate or deduction in respect of foreign taxes on income.