South Africa
Customs Control Act, 2014
Act 31 of 2014
- Published in Government Gazette 37862 on 23 July 2014
- Assented to on 21 July 2014
- Not commenced
- [This is the version of this document from 23 July 2014.]
Chapter 1
Interpretation, application and administration of this Act
Part 1 – Interpretation of this Act
1. Definitions
2. Time of importation or exportation and of arrival or departure
For the purposes of this Act and of a tax levying Act, except where inconsistent with the context—Part 2 – Purpose and application of this Act
3. Purpose of this Act
The purpose of this Act is—4. Goods and persons to which this Act applies
This Act applies to all goods and persons that are subject to customs control in terms of Chapter 2.5. 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
This Act must be interpreted and applied to facilitate the implementation of—Part 3 – Administration of this Act
9. Commissioner to administer this Act
The Commissioner must—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
The Commissioner may by agreement with another organ of state or other institution inside or outside the Republic, including a railway, seaport, airport or postal authority, obtain the assistance of that organ of state or institution to perform such support services in the implementation or enforcement of this Act or any tax levying Act, as may be agreed between the Commissioner and that organ of state or institution.3016. Customs co-operation with other countries
17. Provision of special customs services
Part 4 – Delegations
18. Delegation by Minister
19. Delegation by Commissioner
Part 5 – Confidentiality
20. Definition
In this Part—"authorised recipient" means—(a)the Statistician-General contemplated in the Statistics Act, 1999 (Act No. 6 of 1999);(b)the Director-General of the National Treasury;(c)the South African Police Service referred to in section 6(1) of the South African Police Service Act, 1995 (Act No. 68 of 1995);(d)the National Director of Public Prosecutions referred to in section 5(2)(a) of the National Prosecuting Authority Act, 1998 (Act No. 32 of 1998);(e)the Governor of the South African Reserve Bank;(f)the Director of the Financial Intelligence Centre;(g)the Auditor-General;(h)the Director-General of the Department of Trade and Industry;(i)the Chief Commissioner of the International Trade Administration Commission; or(j)any organ of state administering legislation regulating the movement of goods or persons into or out of the Republic.21. Confidentiality
No SARS official, customs officer or person referred to in section 12(3)(a), and no person who was such an official, officer or person, may disclose any information acquired by him or her in the exercise of powers or duties in terms of this Act, the Customs Duty Act or the Excise Duty Act concerning the private or confidential matters of any person,32 except—22. Disclosures to authorised recipients
23. Disclosures in terms of international agreements
Part 6 – Other matters
24. Requests for information
25. Rules to facilitate implementation of this Chapter
Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules prescribing—26. Offences in terms of this Chapter
Chapter 2
Customs control, places of entry and exit and customs controlled areas
27. Purpose of this Chapter
The purpose of this Chapter is—Part 1 – Customs control
28. Customs control of goods
29. Customs control of persons
30. Foreign-going vessels and aircraft passing through Republic without calling or landing
Part 2 – Places of entry and exit
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
The Commissioner must, if required to do so in terms of an Act of Parliament or a decision of the national executive or, in the absence of any such Act or decision, after consultation with any relevant organs of state, may, by rule—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
No cross-border train may enter or leave the Republic at a rail border crossing other than a rail border crossing designated in terms of section 31(1)(c) as a place of entry or exit.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
Part 3 – Customs controlled areas
43. List of customs controlled areas
Part 4 – Other matters
44. Exclusions and exemptions
45. Rules to facilitate implementation of this Chapter
Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules prescribing measures aimed at—46. Offences in terms of this Chapter49
Chapter 3
Reporting requirements for inbound and outbound vessels, aircraft, trains, buses, trucks, persons and cargo50
47. Purpose and application of this Chapter
Part 1 – Reporting requirements for arriving and departing foreign-going vessels
48. Application of this Part
This Part—49. Advance loading and arrival notices
50. Arrival reports
51. Advance departure notices
52. Permission to depart
53. Departure reports
Part 2 – Reporting requirements for arriving and departing foreign-going aircraft
54. Application of this Part
This Part—55. Advance arrival notices
56. Arrival reports
57. Advance departure notices
58. Permission to depart
59. Departure reports
Part 3 – Reporting requirements for arriving and departing cross-border trains
60. Advance arrival notices
61. Arrival reports
62. Advance departure notices
63. Departure reports
Part 4 – Reporting requirements for arriving and departing buses53
64. Advance arrival notices
65. Arrival reports
66. Advance departure notices
67. Departure reports
Part 5 – Reporting requirements for trucks entering or leaving Republic54
68. Advance arrival notices
69. Arrival reports and manifests of incoming cargo
70. Advance departure notices
71. Departure reports and manifests of outgoing cargo
Part 6 – Cargo outturn reports by licensees
72. Definition
In this Part "vessel" means—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
The licensee of an air cargo terminal must submit to the customs authority outturn reports in respect of—78. Outturn reports of cargo unpacked or packed at air cargo depots
79. Outturn reports of cargo with no transport documents
The licensee of a sea cargo terminal, air cargo terminal, container depot or air cargo depot must submit to the customs authority separate outturn reports in respect of any cargo referred to in sections 74, 76, 77 or 78 for which that licensee has not received a transport document.80. Reporting of short or excess cargo
The licensee of a sea cargo terminal, container depot, air cargo terminal or air cargo depot that off-loads, unpacks or deconsolidates any imported goods as contemplated in sections 74, 75, 77 and 78 must submit to the customs authority outturn reports in respect of any goods found to be short or in excess of the quantities specified in the relevant transport document against which the goods were examined, unpacked or deconsolidated.81. Reporting of cargo in other circumstances
The Commissioner may by rule prescribe any additional outturn reports as may be necessary for the effective customs control of cargo imported into or destined for export from the Republic, including outturn reports in respect of—82. Disclosure of advance cargo arrival notice information to licensees of cargo terminals and depots
The customs authority may disclose to the licensee of a sea or air cargo terminal, container depot or air cargo depot the following information in an advance cargo arrival notice submitted to it in relation to any cargo, to enable that licensee to submit outturn reports contemplated in this Part in relation to that cargo:83. Unpacking of cargo
The licensee of an air cargo terminal, container depot or air cargo depot where cargo is deconsolidated and unpacked, must for purposes of effectively complying with this Part ensure that—Part 7 – Other matters
84. Submission of notices, reports and manifests in terms of this Chapter
85. Reporting obligations of carriers not located in Republic
An obligation placed in terms of this Chapter on a carrier to submit to the customs authority an advance loading, arrival or departure notice, arrival or departure report, manifest or update of an advance notice, or any other information, must, in the case of a carrier who is not located in the Republic,55 be complied with either by the carrier or that carrier’s registered agent in the Republic.86. Exclusions and exemptions
The Commissioner may—87. Rules to facilitate implementation of this Chapter
Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules prescribing—Chapter 4
General principles governing clearance and release of goods and customs procedures
88. Purpose and application of this Chapter
Part 1 – General principles governing clearance of goods for home use or customs procedures
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
Part 2 – General principles governing release of goods for home use or customs procedures
98. Clearance of goods precondition for release of goods
No goods may be released for home use or a customs procedure without the goods having been cleared for home use or that customs procedure, except where provided otherwise in this Act.8599. 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
The customs authority may impose such preconditions for the release of goods for home use or a customs procedure as may be necessary to ensure—104. Conditional release of goods
The release of goods for home use or a customs procedure is subject to such conditions—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
Part 3 – General principles governing goods under 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
Section 112, 113 or 114 applies apart from any criminal proceedings that may be instituted, administrative penalty that may be imposed or any other step that may be taken by the customs authority in terms of this Act for a breach of a provision applicable to customs procedures generally or to the relevant customs procedure, which may include, where not inconsistent with this Act or other applicable legislation or otherwise inappropriate—Part 4 – Other matters
116. Keeping of records
117. Rules to facilitate implementation of this Chapter
Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules prescribing—118. Offences in terms of this Chapter
Chapter 5
General principles governing transport, sealing and loading of goods
119. Purpose and application of this Chapter
Part 1 – Transport of goods not in free circulation
120. Application of this Part
121. Goods not in free circulation to be transported only under customs procedures
Goods not in free circulation may be transported in or through the Republic only—122. Persons permitted to transport goods not in free circulation
Goods not in free circulation may be transported only by—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
Goods not in free circulation may be transported on the same vehicle with goods in free circulation only in accordance with any requirements as may be prescribed by rule or as the customs authority may permit in a specific case.125. Accidents and other unforeseen events
Part 2 – Sealing, loading, off-loading and transfer of goods
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
Part 3 – Other matters
131. Rules to facilitate implementation of this Chapter
Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules—132. Offences in terms of this Chapter
Chapter 6
Tax status of goods
133. Purpose and application of this Chapter
134. Legal effect of tax status
Part 1 – Goods formally cleared
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
The national transit procedure confers, subject to section 133(2), a tax free status in relation to import tax on goods under that procedure and no import tax is payable on goods when cleared for125 and whilst under that 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
The warehousing procedure confers, subject to section 133(2), a tax free status in relation to import tax on goods under that procedure, and no import tax is payable on goods when cleared for129 and whilst under that 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
Part 2 – Goods regarded to be cleared for home use
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
Part 3 – Goods regarded to be cleared for outright export
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
Chapter 7
Standard processes and requirements for clearance and release of goods163
162. Purpose and application of this Chapter
Part 1 – Standard clearance processes and requirements
163. Submission of clearance declarations
In order to clear goods for home use or a customs procedure, a clearance declaration in respect of those goods stating the purpose of the clearance and the other information required in connection with those goods in terms of this Act and any applicable tax levying Act must be submitted to the customs authority.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
A clearance declaration—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
A person clearing goods must—Part 2 – Standard release processes and requirements178
180. Release notifications
181. Delivery of released goods
182. Return messages
The release agent in control of goods released in terms of section 180 must promptly notify the customs authority electronically in accordance with section 913 of—183. Withdrawal, substitution or amendment of release notifications
Part 3 – Other matters
184. Destruction, loss or theft of clearance and release documentation
The customs authority may, at the request of a person entitled to a document relating to the clearance or release of goods, issue to that person a certified copy of the document if—185. Rules to facilitate implementation of this Chapter
Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules as to—186. Offences in terms of this Chapter
Chapter 8
Home use of goods
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
Only the following persons may subject to section 165(2), submit clearance declarations to clear imported goods under this Chapter for home use:182190. Contents of home use clearance declarations
A home use clearance declaration must, in addition to the information required in terms of section 167, state that the goods are cleared for home use under this Chapter.191. Clearance of goods imported through cross-border transmission lines, pipelines, cable-cars or conveyor belts
The Commissioner may by rule—192. Rules to facilitate implementation of this Chapter
Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules prescribing—Chapter 9
National and international transit
Part 1 – Introductory provisions
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
Chapters 4, 5 and 7, except insofar as a provision of those Chapters is modified, qualified or deviated from in this Chapter,188 apply to goods under the national or international transit procedure, including to the clearance and release of goods for national or international transit.198. Limiting customs seaports and airports for international transit purposes
199. Application of other legislation to goods under international transit
Part 2 – Clearance and release of goods for national or international transit
200. Clearance of goods for transit
Goods to be cleared for national or international transit must be cleared in accordance with section 197.201. Persons entitled to submit transit clearance declarations
202. Contents of transit clearance declarations
A transit clearance declaration must, in addition to the information required in terms of section 167, state—203. Use of other documents as transit clearance declarations for postal articles
A South African Post Office transport document or another document issued in respect of postal articles handled by the South African Post Office as may be prescribed by rule, may serve or be submitted as a transit clearance declaration to clear postal articles for national or international transit by or on behalf of the South African Post Office, provided that such transport document or other document reflects the minimum information concerning those postal articles as may be prescribed by rule for purposes of this section.Part 3 – National or international transit operations
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
No person may redirect goods from the starting point or to the delivery point of a transit operation as indicated in the transit clearance declaration to another destination without the prior written permission of the customs authority.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
If goods in transit are transferred in terms of section 130 from the vehicle or container in which the goods are transported to another vehicle or container operated by another carrier, the new carrier must—212. Multi-modal transit of goods
If a transit is carried out by means of multi-modal transport of the transit goods, the goods may be transferred from one means of transport to another only—213. Interruptions in transit operations
214. Transit goods transported by road carriers
215. Completion of transit operations
A transit operation is completed when the transit goods are delivered at the delivery point indicated in the transit clearance declaration.199216. Completion procedures
Part 4 – Other matters
217. Responsibility for ensuring compliance with transit requirements
218. Rules to facilitate implementation of this Chapter
Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules—219. Offences in terms of this Chapter
Chapter 10
Excise warehouse transit procedure
Part 1 – Introductory provisions
220. Purpose and application of this Chapter
221. Excise warehouse transit procedure202
Excise warehouse transit is a customs procedure that allows goods to which this Chapter applies, to be transported, without first clearing the goods for home use under Chapter 8, from a place in the Republic203 to a licensed excise manufacturing warehouse for a purpose that will render the goods upon delivery to the excise warehouse subject to the Excise Duty Act.222. Commencement and completion of excise warehouse transit procedure
223. Extent to which Chapters 4, 5 and 7 apply
Chapters 4, 5 and 7, except insofar as a provision of those Chapters is modified, qualified or deviated from in this Chapter,204 apply to goods under the excise warehouse transit procedure, including to the clearance and release of goods for the excise warehouse transit procedure.Part 2 – Clearance and release of goods for excise warehouse transit
224. Clearance of goods for excise warehouse transit
225. Persons entitled to submit excise warehouse transit clearance declarations
Only the following persons may subject to section 165(2), submit clearance declarations to clear goods for excise warehouse transit:205226. Contents of excise warehouse transit clearance declarations
An excise warehouse transit clearance declaration must, in addition to the information required in terms of section 167, state—Part 3 – Excise warehouse transit operations
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
No person may redirect goods from the starting point or to the delivery point of an excise warehouse transit operation as indicated in the excise warehouse transit clearance declaration to another destination without the prior written permission of the customs authority.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
If an excise warehouse transit operation is carried out by means of multi-modal transport of the goods, the goods may be transferred from one means of transport to another only—235. Excise warehouse transit operations carried out by road carriers
236. Completion of excise warehouse transit operations
An excise warehouse transit operation is completed when the transit goods are delivered at the delivery point indicated in the excise warehouse transit clearance declaration.237. Completion procedures
Part 4 – Other matters
238. Responsibility for ensuring compliance with excise warehouse transit requirements
239. Rules to facilitate implementation of this Chapter
Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules—240. Offences in terms of this Chapter
Chapter 11
Transhipment procedure
Part 1 – Introductory provisions
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
Chapters 4, 5 and 7, except insofar as a provision of those Chapters is modified, qualified or deviated from in this Chapter,213 apply to goods under the transhipment procedure, including to the clearance and release of goods for transhipment.245. Limitation of customs seaports and airports for transhipment purposes
246. Application of other legislation to goods under transhipment
Part 2 – Clearance and release of goods for transhipment
247. Clearance of goods for transhipment
248. Persons entitled to submit transhipment clearance declarations
249. Contents of transhipment clearance declarations
250. Supporting documents
Section 176(1) does not apply in respect of the transhipment of goods.251. Use of other documents as transhipment clearance declarations
A transport document or other document as may be prescribed by rule, issued or submitted in respect of the goods to be transhipped, may serve as a transhipment clearance declaration, provided that such transport document or other document reflects the minimum information concerning those goods as may be prescribed by rule for purposes of this section.Part 3 – Transhipment operations
252. Transhipment operation not to commence before release of goods
A transhipment operation may not commence before the goods are released for transhipment.216253. Commencement and completion of transhipment operations
A transhipment operation—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
Part 4 – Other matters
259. Responsibilities for ensuring compliance with transhipment requirements
260. Rules to facilitate implementation of this Chapter
Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules prescribing additional requirements for the clearance or release of goods for transhipment or relating to goods under the transhipment procedure.261. Offences in terms of this Chapter
Chapter 12
Temporary admission procedure
Part 1 – Introductory provisions
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
Chapters 4 and 7, except insofar as a provision of those Chapters is modified, qualified or deviated from in this Chapter, apply to all goods under the temporary admission procedure,221 including to the clearance and release of goods for—Part 2 – Temporary admission of goods in terms of regular clearance and release procedures
266. Application of this Part
267. Persons entitled to submit temporary admission clearance declarations
268. Contents of temporary admission clearance declarations
A temporary admission clearance declaration must, in addition to the information required in terms of section 167, state—269. Release notifications to state period of temporary admission
270. Simplified clearance and release for commercial trucks entering Republic temporarily
Trucks entering the Republic as a means of transport currently in use for the transport of goods in the ordinary course of international trade may, despite the other provisions of this Part, be cleared and released for temporary admission in accordance with simplified clearance and release processes and requirements provided for in Part 3 of Chapter 24 if the truck—271. Simplified clearance and release for buses and taxis entering Republic temporarily
Buses or taxis entering the Republic as a means of transport currently in use for travellers visiting or returning to the Republic may, despite the other provisions of this Part, be cleared and released for temporary admission in accordance with simplified clearance and release processes and requirements provided for in Part 3 of Chapter 24 if—272. Simplified clearance and release for private vehicles, small vessels and fight aircraft entering Republic temporarily
Vehicles, small vessels or light aircraft entering the Republic as a private means of transport for a traveller visiting the Republic225 may, despite the other provisions of this Part, be cleared and released for temporary admission in accordance with simplified clearance and release processes and requirements provided for in Part 3 of Chapter 24 if—Part 3 – Re-export of goods under temporary admission in terms of Part 2
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
Only the following persons may subject to section 165(2), submit clearance declarations to clear for export goods under temporary admission in terms of Part 2:229275. Contents of export clearance declarations
A clearance declaration submitted in terms of Part 2 of Chapter 16 for the export of goods cleared for temporary admission in terms of Part 2 must, in addition to the information required in terms of sections 167 and 367, state—276. Simplified export clearance and release for commercial trucks leaving Republic
Trucks cleared as a means of transport for temporary admission in terms of section 270 may despite the other provisions of this Part, be cleared and released for export under the temporary admission procedure in accordance with simplified clearance and release processes and requirements provided for in Part 3 of Chapter 24.277. Simplified export clearance and release for buses and taxis leaving Republic
Buses or taxis cleared as a means of transport for temporary admission in terms of section 271 may despite the other provisions of this Part, be cleared and released for export under the temporary admission procedure in accordance with simplified clearance and release processes and requirements provided for in Part 3 of Chapter 24.278. Simplified export clearance and release for private vehicles, small vessels and light aircraft leaving Republic
Vehicles, vessels or light aircraft cleared for temporary admission in terms of section 272 as a private means of transport for a traveller visiting the Republic may despite the other provisions of this Part, be cleared and released for export under the temporary admission procedure in accordance with simplified clearance and release processes and requirements provided for in Part 3 of Chapter 24.279. Proof of re-export of goods under temporary admission in terms of Part 2
The burden to prove that goods cleared and released for temporary admission under Part 2 were loaded for re-export, or re-exported from the Republic, in accordance with the export procedure, or were re-exported from the Republic within the period applicable to the goods in terms of section 269, rests on the person who cleared the goods for temporary admission.Part 4 – Temporary admission of goods under international clearance arrangements
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
CPD or ATA carnets must conform to the models set out in the Convention on Temporary Admission or relevant international agreement referred to in section 280(1)(d)(ii).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
Part 5 – Goods that automatically come under temporary admission procedure
289. Foreign-going vessels, aircraft, locomotives and railway carriages entering Republic
290. Reusable transport equipment entering Republic
Part 6 – Provisions applicable to all goods under temporary admission
291. General provisions
Goods under the temporary admission procedure—292. Goods not re-exported within applicable period regarded for tax purposes to be cleared for home use
Goods under the temporary admission procedure must in terms of section 112(1) for tax purposes be regarded to be cleared for home use under Chapter 8236 if the goods are not re-exported from the Republic within the period applicable to the goods.Part 7 – Other matters
293. Rules to facilitate implementation of this Chapter
Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules prescribing—294. Offences in terms of this Chapter
Chapter 13
Warehousing procedure
Part 1 – Introductory provisions
295. Purpose and application of this Chapter
296. Warehousing procedure239
The warehousing procedure is a customs procedure that allows goods to which this Chapter applies—297. Commencement and completion of warehousing procedure
298. Extent to which Chapters 4, 5 and 7 apply
Chapters 4, 5 and 7, except insofar as a provision of those Chapters is modified, qualified or deviated from in this Chapter,240 apply to goods under the warehousing procedure, including to the clearance and release of goods for warehousing.Part 2 – Clearance and release of goods for warehousing
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
A warehousing clearance declaration must, in addition to the information required in terms of section 167, state—304. Redirection of goods
Part 3 – Warehousing of goods in storage warehouses
305. Maximum warehousing period
306. Warehousing of dangerous or hazardous goods
Dangerous or hazardous goods—307. Records to be kept of warehoused goods
The licensee of a storage warehouse must keep record of all warehoused goods in a manner and format and containing the information as may be prescribed by rule or as the customs authority may require in a specific case,248 including information concerning—308. Reports to be submitted in connection with warehoused goods
309. Sorting, packing and other actions in relation to goods warehoused in storage warehouses
Goods warehoused in a storage warehouse may be sorted, separated, graded, packed, repacked, labelled or relabelled only with the permission of the customs authority or otherwise dealt with as may be prescribed by rule.310. Removal of goods from storage warehouses
Warehoused goods may be removed from a storage warehouse in the following circumstances only:311. Removal of restricted goods stored in storage warehouses pending compliance with legislation restricting import or possession
Part 4 – Other matters
312. Notification of closure of public storage warehouse
When closing a public storage warehouse in terms of sections 662 and 663, the Commissioner must take all reasonable steps to ensure that written notice of the closure of the warehouse is given to every person who has cleared goods for warehousing in that warehouse.313. Rules to facilitate implementation of this Chapter
Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules prescribing—314. Offences in terms of this Chapter
Chapter 14
Tax free shop procedure
Part 1 – Introductory provisions
315. Purpose and application of this Chapter
316. Tax free shop procedure250
The tax free shop procedure is a customs procedure that allows—317. Commencement and completion of tax free shop procedure
318. Extent to which Chapters 4 and 7 apply
Chapters 4 and 7, except insofar as a provision of those Chapters is modified, qualified or deviated from in this Chapter,251 apply to goods under the tax free shop procedure, including to the clearance and release of goods for the tax free shop procedure.Part 2 – Clearance and release of goods not in free circulation for supply to tax free shops
319. Clearance and release of goods for tax free shop procedure
320. Persons entitled to submit tax free shop clearance declarations
Only the following persons may subject to section 165(2), submit clearance declarations to clear goods for supply to a tax free shop:253321. Contents of tax free shop clearance declarations
A tax free shop clearance declaration must, in addition to the information required in terms of section 167, state—322. Redirection of goods
Goods that are cleared and released for supply to a tax free shop must be delivered to the tax free shop indicated in the clearance declaration, and no person may, without the permission of the customs authority, redirect goods that are cleared for supply to a tax free shop to any place other than that tax free shop.Part 3 – Receipt, sale and removal of goods in tax free shops
323. Goods that may be sold in tax free shops
324. Persons to whom goods may be sold in tax free shops254
Goods may be sold in a tax free shop only to—325. Issuing of sales invoices
No goods may be sold from a tax free shop unless a sales invoice containing such information as may be prescribed by rule has been issued to the purchaser in respect of the sale.326. Off-site outlets
327. Maximum period for which goods may remain in tax free shops
No goods supplied to a tax free shop for sale in the shop may remain in the shop for longer than—328. Removal of goods from tax free shops
329. Manipulation, alteration or combination of goods in tax free shops
No goods in a tax free shop may for the purpose of display or sale be manipulated, altered or combined with another article to form a new or different product except as provided by rule or as the customs authority may approve in a specific case.Part 4 – Accountability for goods in tax free shops
330. Inventory control of goods in tax free shops
The licensee of a tax free shop must establish and maintain an inventory control system259 complying with any requirements as may be prescribed by rule or approved by the customs authority in a specific case to reflect—331. Regular reports
Part 5 – Other matters
332. Rules to facilitate implementation of this Chapter
Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules prescribing—333. Offences in terms of this Chapter
Chapter 15
Stores procedure
Part 1 – Introductory provisions
334. Purpose and application of this Chapter
335. Stores procedure261
The stores procedure is a customs procedure that allows stores for a foreign-going vessel, foreign-going aircraft or cross-border train referred to in section 334(2)—336. Commencement and completion of stores procedure
337. Extent to which Chapters 4, 5 and 7 apply
Chapters 4, 5 and 7, except insofar as a provision of those Chapters is modified, qualified or deviated from in this Chapter,265 apply to goods under the stores procedure, including to the clearance and release of goods for the stores procedure.Part 2 – Clearance and release of stores taken on board in Republic
338. Application of this Part
This Part applies to stores for a foreign-going vessel, foreign-going aircraft or cross-border train referred to in section 334(2) taken on board the vessel, aircraft or train in the Republic, excluding stores for such a vessel, aircraft or train taken on board the vessel, aircraft or train in the Republic in terms of a clearance and release for outright export.339. Stores taken on board first to be cleared and released for stores procedure
340. Persons entitled to submit stores clearance declarations
Only the following persons266 may subject to section 165(2), submit clearance declarations to clear goods under the stores procedure as stores for foreign-going vessels or aircraft or cross-border trains:341. Contents of stores clearance declarations
A stores clearance declaration must, in addition to the information required in terms of section 167, state—342. Release to be given only for quantities of stores actually needed for voyage
343. Acknowledgement of receipt of stores taken on board
The on-board operator of a foreign-going vessel or aircraft or a cross-border train must acknowledge receipt of all stores taken on board the vessel, aircraft or train in the Republic in a manner as may be prescribed by rule or as the customs authority may require in a specific case.344. Taking of prohibited, restricted and sectorally controlled goods on board vessels, aircraft or trains as stores
Part 3 – Reporting and control of stores under stores procedure
345. Application of this Part
This Part applies to all stores under the stores procedure, whether the stores came under the stores procedure in terms of section 336(1)(a) or in terms of a clearance for the stores procedure under Part 2.346. 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
Stores under the stores procedure on board a foreign-going vessel or aircraft or a cross-border train as items for sale on the vessel, aircraft or train to travellers and crew, have a tax free status in relation to import tax, domestic tax and export tax when sold to travellers and crew, but only if the vessel, aircraft or train falls within a category of vessels, aircraft or trains permitted by rule to carry tax-free items for sale to travellers and crew.268350. Removal of stores from vessels, aircraft or trains
351. Securing of stores by removal from vessels or aircraft
The customs authority may direct or allow that any stores under the stores procedure on board a foreign-going vessel or aircraft be removed from the vessel or aircraft for storage elsewhere until the vessel or aircraft is ready to depart, if—352. Replacement of stores on vessels or aircraft
353. Unused stores on board vessel or aircraft no longer bound for foreign destinations
If the schedule for a foreign-going vessel or aircraft or a cross-border train is for any reason changed and the vessel, aircraft or train is no longer bound for a destination outside the Republic, any unused stores on board the vessel, aircraft or train under the stores procedure must—354. Stores departure reports
355. Submission of stores reports in terms of this Chapter
356. Aborted voyages271
Part 4 – Other matters
357. Additional grounds for regarding stores under stores procedure to be cleared for home use274
Goods that came under the stores procedure when a foreign-going vessel or aircraft or a cross-border train referred to in section 334(2) entered the Republic and goods that were not in free circulation when cleared in terms of Part 2 for supply as stores to such a vessel, aircraft or train, must in terms of section 112 for tax purposes be regarded to be cleared for home use under Chapter 8275—358. Additional grounds for regarding stores under stores procedure to have reverted to free circulation276
Goods that were in free circulation when cleared in terms of Part 2 for supply as stores to a foreign-going vessel or aircraft or cross-border train referred to in section 334(2), must in terms of section 113 for tax purposes be regarded to have reverted to free circulation277 insofar as the goods are used by—359. Rules to facilitate implementation of this Chapter
Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules—360. Offences in terms of this Chapter
Chapter 16
Export procedure
Part 1 – Introductory provisions
361. Purpose and application of this Chapter
362. Export procedure
The export procedure is a customs procedure that allows—363. Commencement and completion of export procedure
364. Extent to which Chapters 4, 5 and 7 apply
Chapters 4, 5 and 7, except insofar as a provision of those Chapters is modified, qualified or deviated from in this Chapter, apply to goods under the export procedure,280 including to the clearance and release of goods for the export procedure.Part 2 – Clearance and release of goods for export from Republic281
365. Clearance of goods for export
Goods to be cleared for export from the Republic must be cleared in accordance with section 364.366. Persons entitled to submit export clearance declarations
Only the following persons may, subject to section 165(2), submit clearance declarations to clear goods for the export procedure:282367. 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
The Commissioner may by rule—Part 3 – Other matters
372. Rules to facilitate implementation of this Chapter
Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules prescribing—373. Offences in terms of this Chapter
Chapter 17
Temporary export procedure
Part 1 – Introductory provisions
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
Chapters 4, 5 and 7, except insofar as a provision of those Chapters is modified, qualified or deviated from in this Chapter, apply to all goods under the temporary export procedure,289 including to the clearance and release of goods—Part 2 – Temporary export of goods under regular clearance and release procedures
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
Trucks leaving the Republic as a means of transport currently in use for the transport of goods in the ordinary course of international trade may, despite the other provisions of this Part, be cleared and released for the temporary export procedure in accordance with simplified clearance and release processes and requirements referred to in Part 3 of Chapter 24 if the truck—382. Simplified clearance and release for buses and taxis temporarily leaving Republic
Buses or taxis leaving the Republic as a means of transport for travellers visiting abroad or returning home may, despite the other provisions of this Part, be cleared and released for the temporary export procedure in accordance with simplified clearance and release processes and requirements referred to in Part 3 of Chapter 24 if—383. Simplified clearance and release for private vehicles, small vessels and light aircraft temporarily leaving Republic
Vehicles, small vessels or light aircraft leaving the Republic as a private means of transport for a traveller visiting abroad293 may, despite the other provisions of this Part, be cleared and released for the temporary export procedure in accordance with simplified clearance and release processes and requirements referred to in Part 3 of Chapter 24 if—Part 3 – Clearance and release of re-imported unaltered goods for home use
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
Only the following persons may subject to section 165(2), submit clearance declarations to clear goods in terms of this Part as re-imported unaltered goods for home use:296387. Contents of re-importation clearance declarations
388. Repayment of export benefits
The person clearing outright exported goods referred to in section 375(1)(b) as re-imported unaltered goods for home use in terms of this Part forfeits any benefit referred to in section 387(2)(d)(ii) and must repay any benefit granted in respect of the export of the goods.389. Simplified home use clearance and release for commercial trucks re-entering Republic
Trucks which left the Republic as a means of transport under a clearance and release for temporary export in terms of section 381 may on their return to the Republic, despite the other provisions of this Part, be cleared and released for home use as re-imported unaltered goods in accordance with simplified clearance and release processes and requirements referred to in Part 3 of Chapter 24.390. Simplified home use clearance and release for buses and taxis re-entering Republic
Buses or taxis which left the Republic as a means of transport under a clearance and release for temporary export in terms of section 382 may on their return to the Republic, despite the other provisions of this Part, be cleared and released for home use as re-imported unaltered goods in accordance with simplified clearance and release processes and requirements referred to in Part 3 of Chapter 24.391. Simplified home use clearance and release for private vehicles, small vessels and fight aircraft re-entering Republic
Vehicles, small vessels or light aircraft which left the Republic as a private means of transport for a traveller under a clearance and release for temporary export in terms of section 383 may on their return to the Republic, despite the other provisions of this Part, be cleared and released for home use as re-imported unaltered goods in accordance with simplified clearance and release processes and requirements referred to in Part 3 of Chapter 24.392. Refusal to release goods as re-imported unaltered goods for home use
If the customs authority refuses to release goods as re-imported unaltered goods for home use which are cleared in terms of this Part, whether on the ground that a condition referred to in section 385(1) was not met or on any other ground,297 the clearance in terms of this Part lapses and those goods must within three working days of the date of refusal be cleared for—Part 4 – Temporary export of goods under international clearance arrangements
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
No CPD or ATA carnet issued by an issuing association located in the Republic may be accepted by the customs authority unless the issuing association has been approved by the customs authority for the purposes of this Part.396. Guaranteeing associations to be approved
397. Format of CPD and ATA carnets
CPD and ATA carnets must conform to the models set out in the Convention on Temporary Admission or relevant international agreement referred to in section 393(1)(a).398. Validity period of CPD and ATA carnets
399. Amendment of CPD and ATA carnets
Once a CPD or ATA carnet has been accepted by the customs authority no amendment may be made to the carnet except with the approval of the customs authority.400. Return of goods under temporary export procedure in terms of this Part
The person to whom a CPD or ATA carnet was issued must ensure that the goods to which the carnet relates are returned to the Republic before the expiry of the validity period applicable to the carnet.401. Clearance of goods when returned to Republic
Part 5 – Goods which automatically come under temporary export procedure
402. Foreign-going vessels, aircraft, locomotives and railway carriages leaving Republic
403. Reusable transport equipment leaving Republic
Part 6 – Other matters
404. When goods under temporary export procedure must be regarded to be cleared for outright export
Goods exported under the temporary export procedure must in terms of section 114 for tax purposes be regarded to be cleared for outright export302 if—405. Rules to facilitate implementation of this Chapter
Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules prescribing—406. Offences in terms of this Chapter
Chapter 18
Inward processing procedure
Part 1 – Introductory provisions
407. Purpose of this Chapter
The purpose of this Chapter is to regulate the inward processing procedure.408. Inward processing procedure303
409. Commencement and completion of inward processing procedure
410. Extent to which Chapters 4, 5 and 7 apply
Chapters 4, 5 and 7, except insofar as a provision of those Chapters is modified, qualified or deviated from in this Chapter, apply to all goods under the inward processing procedure,304 including to the clearance and release of—Part 2 – Clearance and release of imported goods for inward processing
411. Clearance of imported goods for inward processing
Imported goods to be cleared for inward processing must be cleared in accordance with section 410(a).412. Conditions for clearance of imported goods for inward processing
Imported goods may be cleared for the inward processing procedure only if—413. Persons entitled to submit inward processing clearance declarations
Only the following persons may subject to section 165(2), submit clearance declarations to clear imported goods for inward processing:305414. Contents of inward processing clearance declarations
A clearance declaration for inward processing of imported goods must, in addition to the information required in terms of section 167, state—415. Release of imported goods for inward processing306
Part 3 – Clearance and release of goods for export as inward processed compensating products
416. Clearance of goods for export under inward processing procedure
Goods to be cleared for export as inward processed compensating products must be cleared for export in accordance with Chapter 16308 read with section 410(b).417. Conditions for clearance of goods for export as inward processed compensating products
Goods may be cleared for export as inward processed compensating products only if—418. Time limits on clearance for export of inward processed compensating products
419. Export of inward processed compensating products
Goods may be cleared and released for export as inward processed compensating products despite the fact that—420. Persons entitled to submit export clearance declarations for inward processed compensating products
Only the following persons may, subject to section 165(2), submit clearance declarations to clear goods for export as inward processed compensating products:309421. Contents of export clearance declarations for inward processed compensating products
A clearance declaration submitted in terms of Part 2 of Chapter 16 for the export of goods as inward processed compensating products must, in addition to the information required in terms of sections 167 and 367, state—Part 4 – Provisions regulating goods under inward processing procedure
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
The customs authority may take such steps as are necessary for the identification of goods to be exported as inward processed compensating products, including by—427. Records and stocktaking
428. Subcontracting of inward processing operations
429. Use of equivalent goods
Part 5 – Other matters
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
Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules—433. Offences in terms of this Chapter
Chapter 19
Home use processing procedure
Part 1 – Introductory provisions
434. Purpose of this Chapter
The purpose of this Chapter is to regulate the home use processing procedure.435. Home use processing procedure320
436. Commencement and completion of home use processing procedure
437. Extent to which Chapters 4, 5 and 7 apply
Chapters 4, 5 and 7, except insofar as a provision of those Chapters is modified, qualified or deviated from in this Chapter, apply to all goods under the home use processing procedure, including to the clearance and release of imported goods for home use processing.Part 2 – Clearance and release of imported goods for home use processing
438. Clearance of imported goods for home use processing
Imported goods to be cleared for home use processing must be cleared in accordance with section 437.439. Conditions for clearance of imported goods for home use processing
Imported goods may be cleared for home use processing only if—440. Persons entitled to submit home use processing clearance declarations
Only the following persons may, subject to section 165(2), submit clearance declarations to clear imported goods for home use processing:322441. Contents of home use processing clearance declarations
A clearance declaration for home use processing of imported goods must, in addition to the information required in terms of section 167, state—442. Release of imported goods for home use processing
Part 3 – Provisions regulating home use processing procedure
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
Part 4 – Other matters
450. Additional grounds for regarding goods under home use processing procedure to be cleared for home use328
Imported goods that are cleared and released for home use processing must in terms of section 112(1) for tax purposes be regarded to be cleared for home use under Chapter 8—329451. Rules to facilitate implementation of this Chapter
Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules—452. Offences in terms of this Chapter
Chapter 20
Outward processing procedure
Part 1 – Introductory provisions
453. Purpose of this Chapter
The purpose of this Chapter is to regulate the outward processing procedure.454. Outward processing procedure330
455. Commencement and completion of outward processing procedure
456. Extent to which Chapters 4, 5 and 7 apply
Chapters 4, 5 and 7, except insofar as a provision of those Chapters is modified, qualified or deviated from in this Chapter, apply to all goods under the outward processing procedure,331 including to the clearance and release of—Part 2 – Clearance and release of goods for outward processing
457. Clearance of goods for outward processing procedure
Goods to be cleared for outward processing must be cleared for export for outward processing in accordance with Chapter 16332 read with section 456(a).458. Conditions for clearance of goods for outward processing
Goods may be cleared for outward processing only if—459. Persons entitled to submit clearance declarations for export of goods for outward processing
Only the following persons may subject to section 165(2), submit clearance declarations to clear goods for export under the outward processing procedure:333460. Contents of clearance declarations for export of goods for outward processing
An export clearance declaration submitted in terms of Part 2 of Chapter 16 for the export of goods for outward processing must, in addition to the information required in terms of section 167, state—461. Release not to be limited to owners of goods
The customs authority may not limit the release of goods for export for outward processing to the owner of the goods, but may grant such release to any person complying with the requirements applicable to the outward processing of goods of that class or kind, including any requirements and conditions as may be prescribed by rule, specified in a tax levying Act referred to in section 458(a) or determined in terms of any other applicable legislation.462. Release of goods for export under outward processing procedure
The release of the goods for export under the outward processing procedure is subject to compliance with any conditions or requirements—Part 3 – Clearance and release for home use of outward processed compensating products
463. Clearance of imported goods for home use as outward processed compensating products
Imported goods to be cleared for home use as outward processed compensating products must be cleared in accordance with section 456(b).464. Conditions for clearance for home use of outward processed compensating products
Goods may be cleared for home use as outward processed compensating products only if—465. Time limits on clearance for home use of outward processed compensating products
466. Importation of outward processed compensating products
Goods may be cleared and released for home use as outward processed compensating products despite the fact that—467. Persons entitled to submit home use clearance declarations for outward processed compensating products
Only the following persons may subject to section 165(2), submit clearance declarations to clear goods for home use as outward processed compensating products:335468. Contents of home use clearance declarations for outward processed compensating products
Part 4 – Provisions regulating outward processing procedure
469. Conversion rates for goods to compensating products
470. Identification measures
The customs authority may take such steps as are necessary for the accurate identification of compensating products obtained from goods exported under the outward processing procedure when those products are cleared for home use as outward processed compensating products, including by—Part 5 – Other matters
471. Specific grounds for regarding goods exported under outward processing procedure to be cleared for outright export336
Goods exported under the outward processing procedure must in terms of section 114(1) for tax purposes be regarded to be cleared for outright export337 if—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
Compensating products obtained from goods exported under the outward processing procedure lose their tax free status as outward processed compensating products if those exported goods are in terms of section 114(1) regarded to be cleared for outright export.474. Rules to facilitate implementation of this Chapter
Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules prescribing the form and format of a statement referred to in section 468(2).475. Offences in terms of this Chapter
Chapter 21
Customs processing of persons entering or leaving Republic
476. Definitions
In this Chapter—"commercial goods" means items in the accompanied or unaccompanied baggage of a person entering or leaving the Republic that are imported into or exported from the Republic for commercial or other business purposes, and includes—(a)items intended—(i)to be sold, leased or otherwise commercially transacted; or(ii)for use in a business or profession; and(b)items which by reason of their nature, quantity, volume or other attribute can reasonably be classified as goods intended for commercial or other business purposes;"personal effects" means items (new or used) in the accompanied or unaccompanied baggage of a person entering or leaving the Republic which that person has on or with him or her or takes along for, and reasonably required for, personal or own use, such as any wearing apparel, toilet articles, medicine, personal jewellery, watch, cellular phone, food and drinks and other items evidently on or with that person for personal or own use, but excludes—(a)in relation to a person entering the Republic, any of the above items to the extent that they fall within any of the categories of items that must be declared in terms of section 479(1); or(b)in relation to a person leaving the Republic, any of the above items to the extent that they fall within any of the categories of items that must be declared in terms of section 484(1);"tax free allowance"—341(a)in relation to a person entering the Republic, an amount uniformly fixed in the Customs Duty Act, the Excise Duty Act and the Value-Added Tax Act indicating the combined customs value of items in the accompanied and unaccompanied baggage of a person entering the Republic which such a person may import into the Republic free from any duty, levy or tax imposed by those Acts; or(b)in relation to a person leaving the Republic, an amount fixed in the Customs Duty Act indicating the combined customs value of items in the accompanied and unaccompanied baggage of a person leaving the Republic which such a person may export from the Republic free from export duty imposed by that Act;342"tax free limit" means the maximum quantity of a specific class or kind of consumable goods uniformly fixed in the Customs Duty Act, the Excise Duty Act and the Value-added Tax Act that may in terms of those Acts be imported, as part of the accompanied or unaccompanied baggage of a person entering the Republic, free from any duty, levy or tax imposed by those Acts.477. Purpose and application of this Chapter
Part 1 – Persons entering Republic
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
Section 478(1) and (2) must be complied with—Part 2 – Persons leaving Republic
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
Section 483(1) and (2) must be complied with—Part 3 – Other matters
488. Channel or other system
489. Rules to facilitate implementation of this Chapter
Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules prescribing—490. Offences in terms of this Chapter
Chapter 22
International postal articles handled by South African Post Office
Part 1 – Introductory provisions
491. Purpose and application of this Chapter
492. Prohibited, restricted or sectorally controlled goods
Chapter 35 applies if an international postal article consists of or contains prohibited, restricted or sectorally controlled goods.Part 2 – Clearance and release of international postal articles
493. Clearance of imported international postal articles
494. Clearance of international postal articles destined for export
Part 3 – Customs processing of international postal articles
495. Removal of international postal articles to international postal clearance depots
All international postal articles received by the South African Post Office must be removed to a licensed international postal clearance depot before—496. Presentation of international postal articles to customs authority
The South African Post Office must present all international postal articles handled by it at a licensed international postal clearance depot to the customs authority at that depot, except postal articles excluded from clearance requirements in terms of section 91(1)(i) or 95(1)(j).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
Part 4 – Payment of import or export tax on international postal articles
499. Release of international postal articles
No international postal article assessed by the customs authority and on which any import or export tax is payable may be delivered to the addressee or exported by the South African Post Office before the tax payable on the postal article has been paid.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
The Commissioner may condone any underpayment of import or export tax on an international postal article if the amount of the underpayment is less than R50.Part 5 – Inspection of international postal articles
505. Enforcement to be consistent with this Part
When performing an enforcement function in relation to international postal articles a customs officer must perform that function in a manner consistent with this Part.506. Opening of international postal articles
A customs officer may open an international postal article only if necessary—507. Personal or private communications
508. Notification that international postal articles have been opened
509. Seizure and confiscation of international postal articles
Part 6 – Other matters
510. Conclusion of agreements
The Commissioner may conclude any agreement with the South African Post Office in order to—511. Rules to facilitate implementation of this Chapter
Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules prescribing—Chapter 23
Access to and sampling of goods362
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
Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules prescribing—517. Offences in terms of this Chapter
Chapter 24
Expedited clearance and release of goods366
518. Purpose of this Chapter
The purpose of this Chapter is to provide for—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
The clearance of goods in terms of this Chapter for home use or a customs procedure does not affect the tax status of the goods had the goods been cleared for home use or that customs procedure in terms of regular clearance requirements.Part 1 – Clearance and release of goods on incomplete or provisional clearance information
521. Goods to which this Part may be applied
Any goods may, subject section 538(a), be cleared and released for home use or a customs procedure in terms of this Part.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
When applying this Part to—Part 2 – Release of goods subject to subsequent compliance with clearance requirements
529. Goods to which this Part may be applied
Any goods may subject to section 538(a), be released and subsequently cleared in terms of this Part, excluding restricted and sectorally controlled goods.530. Application for expedited release
531. Subsequent submission of clearance declarations
The person who obtained release of goods in terms of section 530 for home use or a customs procedure must submit to the customs authority a regular clearance declaration to clear the goods for home use or that customs procedure within a timeframe after the release of the goods as may be prescribed by rule read with sections 908 and 909.532. Tax payable in respect of goods released in terms of this Part
Part 3 – Simplified clearance and release of goods
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
When applying this Part to—Part 4 – Other matters
538. Rules to facilitate implementation of this Chapter
Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules—539. Offences in terms of this Chapter
Chapter 25
Damaged, destroyed, lost or unaccounted goods
540. Purpose and application of this Chapter
Part 1 – Goods other than compensating products
541. Application of this Part
542. Notification of goods damaged, destroyed, lost or unaccounted for
543. Consequences of failure to notify
If the customs authority is not notified in accordance with section 542 of goods to which this Part applies that were damaged, destroyed, lost or unaccounted for—544. Damaged goods
545. Destroyed goods
546. Lost goods
547. Goods unaccounted for
Part 2 – Compensating products384
548. Application of this Part
549. Notification of compensating products damaged, destroyed, lost or unaccounted for
550. Consequences of failure to notify
If the customs authority is not notified in accordance with section 549 of compensating products to which this Part applies that were damaged, destroyed or lost or became unaccounted for—551. Damaged compensating products
552. Destroyed compensating products
553. Lost compensating products
554. Compensating products unaccounted for
Part 3 – Other matters
555. Tax waivers and refunds for goods damaged, destroyed, lost or unaccounted for not applicable in certain circumstances
A provision of this Chapter which provides for tax on goods to fall away or to be refunded when goods are damaged, destroyed, lost or unaccounted for, does not apply if in any specific case the beneficiary of such tax waiver or refund has received or is entitled to receive insurance or other compensation in respect of such tax that has become payable to the beneficiary as a result of the fact that the goods were damaged, destroyed, lost or unaccounted for.556. Seized, confiscated and abandoned goods damaged, destroyed, lost or unaccounted for
557. Wreck
558. Rules to facilitate implementation of this Chapter
Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules—559. Offences in terms of this Chapter
Chapter 26
Abandonment of goods to Commissioner and destruction of goods under customs supervision
560. Purpose and application of this Chapter
Part 1 – Abandonment of goods to Commissioner
561. Goods that may be abandoned to Commissioner
The owner of goods that are not in free circulation, or another person authorised to act on behalf of the owner, may by agreement with the Commissioner abandon the goods to the Commissioner—562. Application to abandon goods to Commissioner
563. Consideration of applications
The customs authority must consider an application to abandon goods to the Commissioner, and may—564. Abandonment notices
565. Consequences of abandonment
Upon issuing a notice of abandonment referred to in section 564—566. Consequences of refusal for goods to be abandoned
If an application to abandon goods to the Commissioner is refused, and the goods are not cleared and released for home use or a customs procedure in accordance with the requirements regulating the clearance and release of goods for home use or a customs procedure, the goods must at the cost of the owner or importer of the goods and under supervision of the customs authority be destroyed or exported from the Republic.Part 2 – Destruction of goods under customs supervision
567. Application to destroy goods
Chapter 27
State warehouses
Part 1 – Introductory provisions
568. Purpose and application of this Chapter
569. Designation and licensing of premises as state warehouses
The Commissioner may—Part 2 – Removal of goods to and securing goods in state warehouses
570. Removal of goods to state warehouses
571. Submission of removal notices
572. Failure to remove goods to state warehouses
If a person fails to comply with section 570(1) or a direction issued in terms of section 570(2) to remove goods to a state warehouse, the customs authority may remove the goods at the risk and expense of that person to a state warehouse.573. Recovery of expenses for removal of goods to state warehouses
A person referred to in section 570(1) or (2) may recover any expenses incurred in removing goods to a state warehouse in terms of that section or to compensate the Commissioner in terms of section 572, from—574. Redirection of goods
No person may, without the permission of the customs authority, redirect goods to which section 570(1) or a direction issued in terms of section 570(2) applies to a place other than a state warehouse determined in terms of section 570(3).575. Charges for goods in state warehouses
576. Accounting
577. Reporting by licensee of state warehouses
578. Responsibilities of licensees of licensed state warehouses
The licensee of a licensed state warehouse to which goods were removed in terms of section 570( 1) or (2) must take all reasonable steps to safeguard the goods in the warehouse against damage, destruction or loss.579. Risks in connection with goods removed to or stored in state warehouses
The importer or exporter, or the owner, of goods removed to or kept in a state warehouse, or, if the importer, exporter or owner is not located in the Republic, the registered agent in the Republic of that importer, exporter or owner, carries the risk for any damage to or destruction or loss of—Part 3 – Retention of goods at or removal of goods to licensed premises other than 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
Before removing goods in terms of a direction or authorisation issued in terms of section 580(1)(b) to any licensed premises specified in the direction or authorisation, the person who must remove the goods must submit—582. Failure to remove goods
If a person to whom a direction or authorisation has in terms of section 580(1)(b) been issued fails to give effect to the direction or authorisation to remove the goods to the licensed premises specified in the direction or authorisation, the customs authority may remove those goods at the risk and expense of that person to those premises.583. Recovery of expenses for removal of goods
A person to whom a direction or authorisation has in terms of section 580(1)(b) been issued may recover any expenses incurred in removing the goods to the licensed premises specified in the direction or authorisation or to compensate the Commissioner in terms of section 582, from—584. Redirection of goods
No person may, without the permission of the customs authority—585. Charges for goods stored at premises specified in direction or authorisation
586. Responsibilities of licensee of premises where goods are kept
The licensee of premises where goods are retained or to which goods were removed in terms of a direction or authorisation issued in terms of section 580(1), must take all reasonable steps to safeguard the goods against damage, destruction or loss.587. Risks in connection with goods
The importer or exporter, or the owner, of goods retained at, removed to or kept on licensed premises in terms of a direction or authorisation issued in terms of section 580(1), or, if the importer, exporter or owner is not located in the Republic, the registered agent in the Republic of that importer, exporter or owner, carries the risk for any damage to or destruction or loss of—Part 4 – Disposal of goods in or accounted for in state warehouses
588. Application of this Part
This Part applies to all goods in a state warehouse or accounted for in a state warehouse in terms of section 580(3), excluding—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
If the purchaser of goods sold in terms of section 592 or 593 fails to comply with any condition subject to which the goods were sold within a timeframe as may be prescribed by rule from the date of sale, read with sections 908 and 909—598. Removal of goods following sale of goods
599. Tax consequences of goods sold or otherwise disposed of in terms of this Part
Goods sold in terms of section 592 or 593 must for tax purposes—Part 5 – Other matters
600. Rules to facilitate implementation of this Chapter
Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules prescribing—601. Offences in terms of this Chapter
Chapter 28
Registration
Part 1 – Introductory provisions
602. Purpose of this Chapter
The purpose of this Chapter is to provide for the registration of—603. Registration of importers and exporters
604. Registration of persons acquiring ownership of goods whilst under customs procedure
No person may acquire ownership of goods whilst those goods are under a customs procedure unless that person—605. Registration of agents for persons not located in Republic
606. Registration of electronic users
607. Registration of other categories of persons
The Commissioner may by rule require any other category of persons involved in any activity regulated by this Act or the Customs Duty Act not included in sections 603 to 606, to register in terms of this Chapter.Part 2 – Procedure for registration applications
608. General requirements
An application for registration must—609. Consideration and decision of applications
610. Grounds for refusal of applications
611. Issuing of registration certificates
612. Contents of registration certificates
A registration certificate must state at least—613. Registration conditions
614. Period of validity of registration certificates
Part 3 – Renewal and amendment 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
Part 4 – Suspension or withdrawal of registration
618. Grounds for suspension or withdrawal of registration
619. Process
620. Communication of decisions to suspend or withdraw registration
If the customs authority decides to suspend or withdraw the registration of a person, the customs authority must—Part 5 – General matters
621. Provision of security
The customs authority may in terms of Chapter 31 require a registered person to provide security to cover any—622. Transfer of registration certificates
A registration certificate may not be transferred.623. Change of circumstances on which application for registration was granted
If any of the circumstances which were material to the granting of a registration has changed, the registered person must—624. Consequences of expiry, suspension or withdrawal of registration
625. Customs authority’s powers following expiry, suspension or withdrawal of registration
If the registration of a person has expired or has been suspended or withdrawn, the customs authority may—626. Rules to facilitate implementation of this Chapter
Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules—627. Offences in terms of this Chapter
Chapter 29
Licensing
Part 1 – Introductory provisions
628. Definitions
For the purposes of this Chapter—"applicant" means a person who intends to submit or has submitted an application;"application" means an application in terms of this Chapter for—(a)a licence;(b)the renewal of a licence; or(c)the amendment of a licence.629. Purpose of this Chapter
The purpose of this Chapter is to provide for—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
Part 2 – Procedures for all applications
635. General requirements
An application must—636. Consideration and decision of applications
637. General grounds for refusal of applications
638. Communication of decisions on applications
After the customs authority has reached a decision on an application, the customs authority must—Part 3 – Applications for new licences
639. Additional grounds for refusal of application for licence
In addition to the general grounds on which an application for a licence may be refused in terms of section 637, the customs authority may refuse such an application also on the ground that—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
General conditions prescribed by rule in terms of section 642(1)(a) and special conditions contemplated in section 642(1)(b) in respect of any cross-border transmission lines, pipelines, cable-cars or conveyor belts may include conditions—645. Conditions in respect of licensed carriers
General conditions prescribed by rule in terms of section 642(1)(a) and special conditions contemplated in section 642(1)(b) in respect of licensed carriers may include conditions determining—646. Conditions in respect of licensed customs brokers
General conditions prescribed by rule in terms of section 642(1)(a) and special conditions contemplated in section 642(1)(b) in respect of licensed customs brokers may include conditions restricting the customs broker business for which the licence is issued.647. Period of validity of licences
Part 4 – Renewal of licences
648. Application for renewal of licences
649. Additional grounds for refusing applications for renewal
In addition to the general grounds on which an application for the renewal of a licence must or may be refused in terms of section 637 or 639, the customs authority may refuse such an application also on the ground that—650. Issuing of renewed licences
Part 5 – Amendment of licences
651. General
652. Application for amendment of licence
A licensee may at any time apply in accordance with section 635 for the amendment of a licence.653. Issuing of amended licences
654. Purposes for which customs authority may amend licences
The customs authority may on own initiative amend a licence—655. Process
656. Communication of decisions to amend licences
Part 6 – Suspension or withdrawal of licences
657. Grounds for suspension or withdrawal of licences
658. Process
659. Communication of decisions to suspend or withdraw licences
If the customs authority decides to suspend or withdraw a licence, the customs authority must—Part 7 – General matters
660. Provision of security
The customs authority may in terms of Chapter 31 require a licensee to provide security to cover any—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
If a licence issued in respect of any premises or facility or to a person has expired or lapsed or has been suspended or withdrawn, the customs authority may—664. Transfer of licences
665. Rules to facilitate implementation of this Chapter
Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules prescribing—666. Offences in terms of this Chapter
A person is guilty of an offence if that person—Chapter 30
Accreditation
667. Purpose of this Chapter
The purpose of this Chapter is to provide for the conferral of accredited client status on licensees and registered persons that—668. Application for accredited client status
669. Consideration and decision of applications
670. Criteria for accredited client status
671. Communication of decisions on applications
After the customs authority has reached a decision on an application, the customs authority must—672. Issuing of accredited client status certificates
673. Contents of accredited client status certificates
An accredited client status certificate must state—674. Conditions
Accredited client status is subject to—675. Period of validity of accredited client status certificates
676. Non-compliance with criteria for accredited client status
The holder of an accredited client status certificate must immediately notify the customs authority if that person is at any time during the period of validity of the certificate no longer in compliance with any of the criteria for accredited client status as set out in section 670(1).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
Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules prescribing—684. Offences in terms of this Chapter
A person is guilty of an offence if that person fails to comply with section 676 or 681(2).Chapter 31
Security for payment of tax and other money owed to Commissioner
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
Security provided in terms of section 690, or a document accompanying the security, must—692. Utilisation of security
693. Rules to facilitate implementation of this Chapter
Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules prescribing—Chapter 32
Recovery of debt under Act424
694. Purpose of this Chapter
The purpose of this Chapter is to provide for the recovery by the Commissioner of money owed to the Commissioner in terms of this Act, including—695. Money owed to Commissioner constitutes debt payable for credit of National Revenue Fund
696. Recovery of debt
A debt referred to in section 695 may be recovered from—697. Recovery of debt from agents
If a person mentioned in section 696(a) is not located in the Republic425 or fails to pay the debt when required to do so, and has not provided security from which the Commissioner may recover the debt, the Commissioner may recover the debt from—698. Liability of person managing juristic entity
If a person mentioned in section 696(a) or 697 as a person from whom a debt may be recovered, is a juristic entity and that juristic entity fails to pay the debt when required to do so, and has not provided security from which the Commissioner may recover the debt, the Commissioner may recover the debt from a person managing the juristic entity, but only—699. Under-recovery of debt
700. Debt recovered from security
A person liable for any debt referred to in section 695 is absolved from liability towards the Commissioner if the debt is recovered in full from any security referred to in section 696(b) or 691(c).701. Interest on outstanding amounts
702. Payment of debt in instalments
The Commissioner may allow debt referred to in section 695, other than a prosecution avoidance penalty, to be paid in instalments, subject to—703. Persons having accounts with Commissioner
704. Establishing of liens over goods to secure payment of debt
705. Other mechanisms for recovery of debt
Part D of Chapter 11 of the Tax Administration Act, including any criminal and other sanctions contained in that Act for the enforcement of that Part, applies, with any necessary changes as the context may require, to the recovery of a debt referred to in section 695 owed to the Commissioner for credit of the National Revenue Fund.706. Rules to facilitate implementation of this Chapter
Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules prescribing—707. Offences in terms of this Chapter
Chapter 33
General enforcement functions
Part 1 – Introductory provisions
708. Purpose and application of this Chapter
Part 2 – Customs access to areas, premises, facilities, vessels, aircraft, trains, railway carriages and vehicles
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
Part 3 – Stopping, calling on and searching of persons
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
Part 4 – Powers of inspection, sampling, investigation and sealing
722. Inspection of goods
723. Production of goods for inspection
A customs officer may for the purpose of section 722, request any person who is in possession or has custody or control of goods referred to in that section to produce those goods or make those goods available for inspection, either immediately or at a time and place specified by the customs officer.724. Sampling of goods428
725. Carrying out of certain actions in relation to goods and samples by other persons
A customs officer may cause the actions referred to in section 722(3)(d) to (h) or 724(2) in relation to goods or samples to be carried out by a person designated by the customs authority and in accordance with the requirements of the customs authority.726. Liability for costs incurred by SARS
The following persons are jointly and severally liable towards the Commissioner for the payment of any costs429 incurred by SARS in connection with the carrying out of any of the actions referred to in section 722(3)(d) to (h) or 724(2) in relation to goods or samples: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
The customs authority may require that any act that must in terms of this Act be done in relation to goods not in free circulation, be done under customs supervision.430Part 5 – Powers of arrest
733. Powers of arrest of customs officers
The Commissioner—734. Manner and effect of an arrest
735. Arrest of person without warrant
A customs officer having arresting powers may without a warrant, arrest—736. Arrest of person under authority of warrant
737. Non-liability for wrongful arrest
738. Breaking open premises for purposes of arrest
A customs officer who may lawfully arrest a person in terms of this Part and who knows, or reasonably suspects, such person to be on any premises, may, if he or she first audibly demands entry into such premises and notifies the purpose for which he or she seeks entry and fails to gain entry, break open, enter and search such premises for the purpose of effecting the arrest.739. Use of force in effecting arrest
740. Detention of arrested person
Any person arrested by a customs officer must as soon as possible be brought to a police station or, in the case of an arrest by warrant, to any other place expressly mentioned in the warrant, and further be dealt with in the manner contemplated in section 50 of the Criminal Procedure Act (Act No. 51 of 1977).Part 6 – Carrying and use of arms and ammunitions
741. Authority to carry official firearms
742. Use of official firearms by customs officers
743. Use of non-lethal weapons
Part 7 – Border control
744. Customs assistance in border control
745. Acquisition of equipment for border control
The Commissioner may acquire, in accordance with any applicable legislation relating to conventional arms, any equipment necessary for patrolling the land and sea borders of the Republic, including—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
Despite anything to the contrary contained in any other legislation—Part 8 – Other matters
749. This Chapter not precluding customs officers from assisting in prosecution of offences
Nothing in this Chapter may be read as precluding a customs officer from—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
Chapter 34
Detention, seizure and confiscation of goods
753. Purpose and application of this Chapter
Part 1 – Detention of goods
754. Power to detain goods
755. Detention of prohibited, restricted and sectorally controlled goods
If goods are detained in terms of section 754(1) and it is established after the detention that the goods are prohibited, restricted or sectorally controlled goods that must be detained in terms of Chapter 35—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
Goods may in terms of section 754(1) or (2) be detained for a reasonable time pending—761. Termination of detention
Part 2 – Seizure of goods
762. Power to seize goods
763. Notice of seizure
764. Termination of seizure
765. Termination of seizure on application by owner of goods
Part 3 – Confiscation of goods
766. Confiscation of goods
767. Withdrawal of confiscation
768. Withdrawal of confiscation on application by previous owner
769. Disposal of confiscated goods
Part 4 – General
770. Rules to facilitate implementation of this Chapter
Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules prescribing processes, timeframes and other requirements for applications to terminate the seizure or confiscation of any goods.771. Offences in terms of this Chapter
A person is guilty of an offence if that person—Chapter 35
Prohibited, restricted and sectorally controlled goods
772. Definition
In this Chapter—"administering authority", in relation to—(a)prohibited goods, means the organ of state administering legislation referred to in section 774(a), (b) or (c);(b)restricted goods, means the organ of state administering legislation referred to in section 783(a), (b) or (c); and(c)sectorally controlled goods, means the organ of state administering legislation referred to in section 792(a) or (b).773. Purpose and application of this Chapter
Part 1 – Prohibited goods
774. Prohibited goods
The following goods are prohibited goods for the purposes of this Act:441775. 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
Part 2 – Restricted goods
783. Restricted goods
The following goods are restricted goods for purposes of this Act:445784. 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
Part 3 – Sectorally controlled goods
792. Sectorally controlled goods
The following goods are sectorally controlled goods for purposes of this Act:449793. Clearance of sectorally controlled goods
794. Detention of sectorally controlled goods
795. Certain sectorally controlled goods excluded from detention
The following goods are, subject to subsection (2), excluded from detention in terms of section 794:796. Notice of detention
797. Place where detained goods may be kept
798. Termination of detention
799. Disposal of detained sectorally controlled goods
Part 4 – Other matters
800. Inconsistency of this Chapter with other legislation prohibiting, restricting or controlling import, possession or export of goods
This Chapter may not be read as affecting the implementation of other legislation referred to in section 774, 783 or 792 prohibiting, restricting or controlling the import, possession or export of goods to the extent that this Chapter is inconsistent with that other legislation.801. Rules to facilitate implementation of this Chapter
Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules—802. Offences in terms of this Chapter
Chapter 36
Counterfeit goods
803. Definitions
804. Purpose and application of this Chapter
Part 1 – Detention of suspected counterfeit goods when prior application has been granted
805. Application for detention of suspected counterfeit goods
806. Consideration of applications
807. Detention of suspected counterfeit goods
Part 2 – Detention of suspected counterfeit goods in absence of prior approved application
808. Discovery of suspected counterfeit goods
809. Application for detention of suspected counterfeit goods
810. Consideration of applications
Part 3 – Procedures for detained suspected counterfeit goods
811. Inventory of detained goods
The customs authority must in accordance with any requirements as may be prescribed by rule make an inventory of goods detained in terms of Part 1 or 2.812. 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
If a court adjudicating an application referred to in section 816(1) finds that the detained goods are not counterfeit goods that infringe an intellectual property right in respect of protected goods for which an application in terms of section 806 or 810 was granted—819. Discharge of goods from counterfeit goods depots
Part 4 – General provisions
820. Court applications by affected parties
Nothing in this Chapter may be read as preventing a person who is an affected party in relation to goods detained in terms of Part 1 or 2 from applying to a court for—821. Seizure of detained goods in terms of Counterfeit Goods Act
If goods detained in terms of Part 1 or 2 are seized in terms of the Counterfeit Goods Act—822. Rules to facilitate implementation of this Chapter
Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules—823. Offences in terms of this Chapter
A person—Chapter 37
Reconsideration of decisions and dispute resolution
Part 1 – General provisions
824. Definitions
For the purposes of this Chapter—"aggrieved person" or "person aggrieved", in relation to a decision, means a person who is affected by the decision and who has a right to institute judicial proceedings in respect of that decision should that person elect to do so;"alteration", in relation to a decision, includes the substitution of a decision;"decision", in relation to the Commissioner, a customs officer or a SARS official who is not a customs officer, means a decision by the Commissioner, a customs officer or such a SARS official in terms of this Act, the Customs Duty Act or the Excise Duty Act, and includes—(a)such a decision by—(i)the Commissioner or a customs officer as the customs authority; or(ii)a customs officer or SARS official under a delegation in terms of this Act;(b)any confirmation, alteration or repeal of such a decision;(c)any refusal or omission to take such a decision within the required or a reasonable time, if this Act, the Customs Duty Act or the Excise Duty Act requires such a decision to be taken;(d)any action taken as a result of such a decision; or(e)any refusal or omission to take action as a result of such a decision within the required or a reasonable time, if this Act, the Customs Duty Act or the Excise Duty Act requires such action to be taken;"dispute" means a disagreement on—(a)the facts relating to a matter arising from the implementation or enforcement of this Act, the Customs Duty Act or the Excise Duty Act;(b)the interpretation of the law as applicable to those facts; or(c)both the facts and the interpretation of the law as applicable to those facts;"settle", in relation to a dispute between the Commissioner and another person, means an agreement between the Commissioner and that other person in terms of which the dispute is settled, in whole or in part, by compromising the disputed matter in such a way that neither the Commissioner nor the other person accepts the other party’s—(a)version or interpretation of the facts;(b)interpretation of the law applicable to those facts; or(c)version or interpretation of the facts and the interpretation of the law applicable to those facts;"supervisor", in relation to a customs officer or SARS official, means any official in the SARS hierarchical structure competent to issue work instructions to that customs officer or SARS official.825. Purpose and application of this Chapter
The purpose of this Chapter is to provide for—826. Proceedings for internal reconsideration of decisions
A decision of the Commissioner, a customs officer or a SARS official may internally be reconsidered and be confirmed, altered or repealed—827. Proceedings for dispute resolution
A dispute between the Commissioner and another person arising from the implementation, enforcement or interpretation of this Act, the Customs Duty Act or the Excise Duty Act may be resolved through—828. Proceedings to be instituted either personally or through duly authorised representatives
The proceedings available to an aggrieved person in terms of sections 826 and 827 may be instituted either personally or through a duly authorised representative.829. Reasons for decisions
830. Payment of amounts owed to Commissioner not affected by section 826 or 827 proceedings
Part 2 – Reconsideration of decisions on customs initiative
831. Purpose of this Part
The purpose of this Part is to confer on the Commissioner, customs officers and SARS officials a discretionary power to reconsider their own decisions and the decisions of lower order decision makers, and to confirm, alter or repeal those decisions subject to appropriate limitations where rights have accrued as a result of such decisions.832. Reconsideration of own decisions
The Commissioner, a customs officer or a SARS official may, at any time, on own initiative or on written request by an aggrieved person—833. Reconsideration of decisions by Commissioner
The Commissioner may, at any time, on own initiative or on written request by an aggrieved person—834. Reconsideration of decisions by supervisors
An official who is a supervisor of a customs officer or a SARS official may, at any time, on own initiative or on written request by an aggrieved person—835. When decisions may or may not be reconsidered
836. Effective date for alteration or repeal of decisions
A decision may be altered or repealed in terms of section 832, 833 or 834 with effect from a date determined by the official altering or repealing the decision, which may be a date before, on or after the decision to alter or repeal was taken.837. Reconsideration of decisions on request of aggrieved persons
Part 3 – Administrative appeals
838. Purpose of this Part
The purpose of this Part is to provide for administrative appeals by persons aggrieved by decisions of customs officers or SARS officials, including decisions taken by customs officers or SARS officials on behalf of the Commissioner.459839. Appeals against decisions
840. When appeals may not be lodged
An appeal in terms of this Part may not be lodged if the decision is the subject of—841. How and when to appeal
842. Time within which appeals must be decided
843. Appeal committees
844. Lapsing of appeals
An appeal in terms of section 839 lapses if the aggrieved person, before the appeal is decided—845. Rules to facilitate implementation of this Part
Rules made in terms of section 903 to facilitate the implementation of this Part may include rules prescribing—Part 4 – Alternative dispute resolution
846. Purpose of this Part
The purpose of this Part is to provide for alternative dispute resolution procedures to resolve disputes between the Commissioner and persons aggrieved by decisions of—847. Application for alternative dispute resolution
A person aggrieved by a decision to which this Part applies of the Commissioner, a customs officer or a SARS official, may apply in writing to the Commissioner to have the matter resolved through alternative dispute resolution procedures prescribed in terms of section 850.848. Consideration of applications
849. Alternative dispute resolution on initiative by Commissioner
The Commissioner may despite sections 842 and 848 agree with the other party to a dispute to have the dispute resolved through alternative dispute resolution procedures prescribed in terms of section 850.850. Alternative dispute resolution procedures
The Minister may after consultation with the Cabinet member responsible for the administration of justice, make regulations prescribing—Part 5 – Settlement of disputes
851. Purpose of this Part
The purpose of this Part is to regulate the settlement of disputes between the Commissioner and other parties, and to specify—852. Basic principle governing this Part
This Part must be applied against the background of—853. Circumstances when inappropriate to settle
It is inappropriate and not to the best advantage of the state to settle a dispute when—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
The Commissioner has the right to recover any outstanding amounts in full if the other party to the settlement fails to comply with any agreed payment arrangement.859. Confidentiality
The Commissioner and other SARS officials involved in settling a dispute may not disclose the terms of any settlement otherwise than as provided for in section 21 or 860.860. Record keeping and reporting
Part 6 – Miscellaneous
861. Exclusion of certain days when determining time periods for purpose of this Chapter
The days from 16 December of a year to 15 January of the following year, both dates inclusive, must be excluded when determining a time period for purposes of this Chapter.862. Competency of Ombud to review and address complaints relating to customs matters
Chapter 38
Voluntary disclosure relief
863. Definitions
In this Chapter—"duty" means a duty in terms of the Customs Duty Act or a duty or levy in terms of the Excise Duty Act;"faulty duty determination" means an incorrect customs or excise duty assessment or re-assessment in respect of goods due to the submission of inaccurate or incomplete, or non-submission, of information to the customs authority which resulted in—(a)no duty or an incorrect amount of duty being paid or recovered on the goods;(b)no interest on duty or an incorrect amount of interest on duty being paid or recovered; or(c)an incorrect refund or drawback being made by the Commissioner.864. Purpose of this Chapter
The purpose of this Chapter is to enable persons benefiting from faulty duty determinations to voluntarily disclose such faulty duty determinations in exchange for an undertaking by the Commissioner not to institute criminal proceedings or to impose administrative penalties.865. Application for voluntary disclosure relief
866. Requirements for voluntary disclosure relief
An application for voluntary disclosure relief may be granted only if the disclosure—867. Procedure following receipt of voluntary disclosure application
868. Granting of applications
If the customs authority grants an application for voluntary disclosure relief, the Commissioner and the applicant may despite the other provisions of this Act and the provisions of the Customs Duty Act or the Excise Duty Act, but subject to section 870, conclude an agreement in writing—869. Refusal to grant application
If the customs authority refuses to grant an application for voluntary disclosure relief, it must recover the amount owing as determined in terms of section 867(1)(b) and (c) in accordance with the Customs Duty Act or the Excise Duty Act.870. Withdrawal of voluntary disclosure relief
871. Reporting
872. Anonymous voluntary disclosures
873. Rules to facilitate implementation of this Chapter
Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules prescribing—Chapter 39
Administrative penalties
874. Types of administrative penalties
There are for purposes of enforcing this Act the following types of administrative penalties:Part 1 – Administrative penalties for breaches of this Act
875. Punishment for breaches of this Act
If a person commits a breach of this Act, the customs authority may—876. Fixed amount penalties
Fixed amount penalties
Category of breach | Amount of penalty |
---|---|
Category A | Maximum of R2 500463 |
Category B | R5 000 |
Category C | R7 500 |
Category D | R10 000 |
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
The detention, seizure or confiscation of goods in terms of this Act does not prevent the application of this Part in relation to breaches of this Act committed in respect of those goods.Part 2 – Other administrative penalties
881. Termination of seizure and withdrawal of confiscation penalties
882. Missing goods penalties for goods to be confiscated
Part 3 – General matters
883. Applicability of Chapter 37 proceedings464
884. Rules to facilitate implementation of this Chapter
Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules prescribing the form and format of a notice referred to in section 877(1), 879(1) or 882(1) and the information which such a notice must contain.885. Offences in terms of this Chapter
A person is guilty of an offence if that person has repeatedly for at least five times within a calendar year been penalised in terms of section 877 for committing a non-prosecutable breach or breaches of this Act and that person thereafter again commits a non-prosecutable breach of this Act within the same calendar year.Chapter 40
Judicial matters
Part 1 – Offences466 and penalties
886. Categories of offences in terms of this Act
887. General Category 1 offences
888. General Category 2 offences
A person is guilty of a Category 2 offence if that person—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
A court convicting a person for an offence referred to in section 186(5) or (6) or 887(1)(a), (b), (c), (d), (e), (f), (g), (h), (k), (l), (m) or (n) may—892. Penalties for Category 2 offences
A person convicted of a Category 2 offence in terms of this Act is liable to imprisonment for a period not exceeding three years or to a fine not exceeding R500 000 or a higher amount prescribed in terms of the Adjustment of Fines Act, 1991 (Act No. 101 of 1991), or to both that fine and that imprisonment.893. Liability of registered agents and of persons managing juristic entities
894. Liability of ordinary employees of juristic entities
If a juristic entity is liable to prosecution for a breach of this Act which is an offence in terms of this Act, any person who at the time of the commission of that breach was an employee of that entity other than an employee referred to in section 893(4) is, in addition to the entity, liable to prosecution for that breach if that person—Part 2 – Other judicial matters
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
Chapter 41
Miscellaneous matters
Part 1 – Regulations, rules and guidelines
902. Regulations
The Minister may make regulations prescribing any matter that may be prescribed by regulation in terms of this Act.903. Rules
904. Consultative processes before promulgation of rules
905. Guidelines
906. Manner of promulgation of rules
Where this Act states that a matter must or may be prescribed by rule, the Commissioner must prescribe that matter by rule published in the Government Gazette unless the Commissioner by rule published in the Gazette indicates that that matter is to be prescribed by rule published on the SARS website.907. Departure from, and condonation of non-compliance with, rules, conditions or requirements
Part 2 – Cross-cutting provisions
908. Extension of timeframes or periods and postponement of dates470
909. Shortening of minimum timeframes or periods
910. Sworn or solemn declaration
When in terms of this Act a person is required to submit to the customs authority a declaration, report, statement, return, notice, notification, application or other document setting out facts or other information, the customs authority may require the person submitting the document to verify the truth of the document by way of a sworn or solemn declaration.911. Timeframes for compliance with requests by customs authority
When the customs authority requests a person in terms of a provision of this Act to submit a document to it, such request must, except where provided otherwise, specify the timeframe within which the request must be complied with.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
When in terms of this Act a person is permitted or required to submit a declaration, report, statement, return, notice, notification, application, request or other document or communication to the customs authority, the person submitting the declaration, report, statement, return, notice, notification, application, request or other document or communication bears the burden of proving that the information contained therein is true and correct.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
A person’s tax matters must be considered to be in order for purposes of this Act or a tax levying Act when—918. Exemptions, authorisations, permissions, approvals, recognitions and directions
919. Record keeping systems
920. Submission of documents through representatives
When in terms of this Act a person is required or entitled to submit a declaration, report, statement, return, notice, notification, application, request or other document or communication to the Commissioner, the customs authority or a customs officer, that person may submit the declaration, report, statement, return, notice, notification, application, request or other document or communication through a representative, subject to the other provisions of this Act or any conditions or requirements as may be prescribed by rule.921. Publication of international agreements to which Republic is party
An international agreement to which the Republic is a party, is enacted into law in the Republic by publication of the agreement in accordance with section 231(4) of the Constitution in the Government Gazette.922. Import and export statistics
923. Liability for damage, loss or expenses
The State, the Commissioner, the customs authority, a customs officer, a SARS official or a person referred to in section 12(3) is not liable for or in respect of any damage, loss or expenses suffered or incurred by any person arising from any decisions taken or actions performed in good faith in the exercise of a power or duty assigned or delegated to the Commissioner, the customs authority, a customs officer, a SARS official or such person in terms of this Act, the Customs Duty Act or the Excise Duty Act.924. Legal status of footnotes
925. Interpretive notes
Part 3 – Transitional provisions
926. Interpretation of this Part
927. Application of this Act, Customs Duty Act and Excise Duty Act as from effective date
As from the 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
An existing excise registration is not affected by the enactment of this Act, and such a registration continues in terms of section 928(1) to be in force after the effective date for all purposes until the registration is replaced by a new registration, is withdrawn or lapses in terms of the Excise Duty Act.484933. Continuation of existing customs licences
934. Continuation of existing excise licences
An existing excise licence is not affected by the enactment of this Act, and such a licence continues in terms of section 928(1) to be in force after the effective date for all purposes until the licence is replaced by a new licence, is withdrawn or lapses in terms of the Excise Duty Act.486935. 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
The enactment of this Act, the Customs Duty Act and the Customs and Excise Amendment Act, 2014, does not affect the institution, continuation, completion or enforcement of any administrative, civil or criminal proceedings—939. Investigations
940. Continuation of certain international agreements
The enactment of this Act, the Customs Duty Act and the Customs and Excise Amendment Act, 2014, does not affect the binding force and continued application in the Republic of an international agreement that was incorporated into law in the Republic before the effective date for implemention as part of the 1964 Act.941. References in legislation to Customs and Excise Act, 1964
As from the effective date a reference in any legislation that existed on that date to—942. Rules to facilitate transition and to address unforeseen or unintended consequences, anomalies or incongruities
943. Commencement of Chapters 22 and 38
944. Short title and commencement
History of this document
23 July 2014 this version
21 July 2014
Assented to
Cited documents 22
Legislation 22
- Constitution of the Republic of South Africa, 1996
- Criminal Procedure Act, 1977
- Customs Duty Act, 2014
- Customs and Excise Act, 1964
- Diamond Export Levy (Administration) Act, 2007
- Financial Intelligence Centre Act, 2001
- Firearms Control Act, 2000
- International Trade Administration Act, 2002
- Magistrates' Courts Act, 1944
- National Credit Act, 2005
- National Ports Act, 2005
- National Prosecuting Authority Act, 1998
- National Road Traffic Act, 1996
- Postal Services Act, 1998
- Prescription Act, 1969
- Public Audit Act, 2004
- South African Revenue Service Act, 1997
- Special Economic Zones Act, 2014
- Standards Act, 2008
- Statistics Act, 1999
- Tax Administration Act, 2011
- Wreck and Salvage Act, 1996
Documents citing this one 15
Gazette 10
- South Africa Government Gazette dated 2015-01-20 number 38406
- South Africa Government Gazette dated 2015-08-05 number 39056
- South Africa Government Gazette dated 2015-08-06 number 39058
- South Africa Government Gazette dated 2016-01-08 number 39586
- South Africa Government Gazette dated 2016-01-08 number 39588
- South Africa Government Gazette dated 2017-01-19 number 40563
- South Africa Government Gazette dated 2017-12-18 number 41341
- South Africa Government Gazette dated 2017-12-18 number 41342 part 1
- South Africa Government Gazette dated 2019-01-17 number 42169
- South Africa Government Gazette dated 2021-06-01 number 44651
Guide 1
Judgment 3
- ADCORP Fulfilment Services (Pty) Ltd v Prodigy Human Capital Architects (Pty) Ltd; In Re: Prodigy Human Capital Architects (Pty) Ltd v CCI SA (Umhlanga) (Pty) Ltd and Others (2018/17932) [2023] ZAGPJHC 579 (26 May 2023)
- Heron Mauritius Limited and Another v Commissioner for South African Revenue Service (3929/2023) [2024] ZAECPEHC 17 (27 February 2024)
- Puma Energy Procurement (South Africa)(Proprietary) Limited v Commissioner for the South African Revenue Service (IT24852) [2024] ZAGPJHC 4 (4 January 2024)