Legislation - South Africa - National

•   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.   Licensing.
  •   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.
  •