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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.