Customs Control Act, 2014

This section is titled “Designation of customs officers.”

Section heading: general requirements for performing enforcement functions.

This section is about agreements to help administer the Act and tax levying Acts.

This section appears to list headings for definitions, timing of import/export and arrival/departure, application of the Act, administration, and customs powers and duties, but the provided text does not include the substantive rules.

This section is about the designation of customs officers.

Section 12 is titled “Algemene voorskrifte vir verrigting van toepassingsfunksies.”

Section 15 appears to concern agreements and identification of customs officers and equipment for administrative assistance under this Act and customs duty laws.

This section is about customs cooperation with other countries.

This section is titled “Advance arrival notices.”

This section is titled “Advance departure notices.”

This section is titled “Departure reports” and relates to reporting requirements for arriving and departing buses.

This section is about when customs procedures start and end.

Section 110 concerns the clearance and release of goods under customs procedures.

Section 111 concerns the transfer of ownership of goods under customs procedures.

This section concerns tax consequences for imported goods under customs procedures when there is non-compliance.

Section 113 concerns tax consequences for free circulation goods under customs procedures when there is non-compliance.

This section concerns tax consequences for goods exported under customs procedures when there is non-compliance.

This section concerns other consequences of non-compliance with provisions that apply to customs procedures.

This section is titled “Rules to facilitate implementation of this Chapter.”

This section is titled “Offences in terms of this Chapter.”

Section title only: Delegation by Minister.

This section is titled “Delegation by Commissioner” and appears under Part 5, “Confidentiality.”

This section is titled “Offences in terms of this Chapter.”

64. Advance arrival notices

Section 66 is titled “Advance departure notices.”

This section is titled “Departure reports”; the excerpt only shows the heading and nearby table-of-contents text.

This section is titled “Exclusions and exemptions.”

This section refers to offences under this Chapter and rules to help implement it.

This section states the purpose and application of this Chapter, including reporting requirements for seagoing vessels that arrive or depart.

This section is about pre-loading and arrival notices.

Section 51 is titled “Vooruit-vertrekskennisgewings” (advance departure notices).

This section is a heading about departure reports and reporting requirements for land-outgoing aircraft that arrive or depart.

Section 55 is titled “Vooruit-aankomskennisgewings” (advance arrival notices).

Section heading only: “Vooruit-vertrekskennisgewings”.

This provision is about departure reports and reporting requirements for cross-border trains that arrive or depart.

Section title: Prior-arrival notices.

Section 62 is titled “Vooruit-vertrekskennisgewings” (forward departure notices).

This section is about reporting requirements for buses arriving and departing.

Section title: advance arrival notices.

Section title: advance departure notices.

Section 67 is titled “Vertreksverslae” and appears to relate to reporting requirements for trucks entering or leaving the Republic.

Section title only: Keeping of records.

Section 117 is titled “Rules to facilitate implementation of this Chapter.”

This section is headed “Offences in terms of this Chapter.”

This provision is titled “Disclosure to authorised recipients.”

This section is a heading about disclosures under international agreements and rules to help implement the Chapter.

Section 68 is titled “Advance arrival notices.”

This section is titled “Arrival reports and manifests of incoming cargo.”

Section 70 is titled “Advance departure notices.”

This section is about departure reports and manifests for outgoing cargo.

This section is the heading for offences under this chapter.

This section concerns outturn reports for containers off-loaded from or loaded on board vessels at sea cargo terminals.

Section 74 concerns outturn reports for break bulk cargo or bulk cargo handled at sea cargo terminals.

Section 75 is titled “Outturn reports of containers removed from or received at sea cargo terminals and container depots.”

This section is about outturn reports for cargo unpacked from or packed into containers at container depots.

Section 77 concerns outturn reports for cargo unloaded from or loaded on aircraft at air cargo terminals.

This section is about outturn reports for cargo unpacked or packed at air cargo depots.

Section 79 is titled “Outturn reports of cargo with no transport documents.”

This section is about disclosure of advance cargo arrival notice information to cargo licensees, and mentions reporting of short or excess cargo and other cargo reporting circumstances for terminals and depots.

This section is titled “Unpacking of cargo.”

This section concerns the designation and use of places of entry or exit, including related special cases and consequences for contravention.

Section 17 is titled “Verskaffing van spesiale doeanedienste” and refers to Part 4 on delegations.

18. Delegering deur Minister

Section 19 is titled “Delegering deur Kommissaris” and is placed in Part 5, “Vertroulikheid” (Confidentiality).

This section is headed “Confidentiality” and refers to disclosure to authorised recipients and disclosure under international agreements, but no operative rule text is provided.

Requests for information.

This section is a heading about offences under the chapter and rules to facilitate implementation of the chapter.

This section states the purpose of the chapter on customs control.

This section concerns customs control over goods.

This section is titled “Doeanebeheer oor persone” and relates to land-outgoing vessels or aircraft passing through the Republic without stopping or landing.

Section 31 is titled “Designation of places of entry and exit.”

Headings about the purposes and restrictions for using places of entry or exit are listed, but no operative rule is stated in the provided text.

This section is titled “Agreements for exchange of information.”

Section heading: “Aandoen of landings by plek weens gedwonge omstandighede” (landings by place due to forced circumstances).

This section heading indicates the provision deals with consequences for breaching access or exit requirements.

Section 54 is titled “Application of this Part.”

Section 55 is titled “Advance arrival notices.”

This section is titled “Advance departure notices” and “Permission to depart,” but the excerpt does not state any operative rule.

Section 59 is titled “Departure reports” and sits in Part 3 on reporting requirements for arriving and departing cross-border trains.

This provision is titled “When release of goods must be refused.”

100. When release of goods may be refused

This section is about when release of goods may or must be withheld.

Section 102 concerns release of goods pending technical analysis, expert advice, or civil or criminal proceedings.

This section concerns the conditions that must be met before goods are released.

This provision is titled “Conditional release of goods.”

This section concerns when the release of goods must or may be withdrawn.

This section is about the consequences of refusing to release goods or withdrawing a release of goods.

This section concerns clearance and release substitutions for goods released for home use.

Section 108 is titled “Effect of release of goods for home use or customs procedures” and sits in Part 3 on general principles governing goods under customs procedures.

Section 126 concerns seals and the sealing of containers, vehicles, and packages.

This section concerns loading goods for export onto foreign-going vessels, aircraft, and cross-border railway carriages.

This provision concerns off-loading goods destined for export from foreign-going vessels, aircraft, railway carriages, and trucks.

Section 129 is titled “Transfer of goods between vessels.”

Section title: Transfer of goods between vehicles or containers.

Section 48 is titled “Application of this Part.”

Section 49 is titled “Advance loading and arrival notices.”

This provision is titled “Advance departure notices” and the next heading is “Permission to depart.”

This section is titled “Departure reports” and appears to relate to reporting requirements for arriving and departing foreign-going aircraft.

Section heading about when clearance declarations for imported goods through places of entry must be submitted, excluded goods, failure to clear goods, and clearance for export goods.

This section concerns when export clearance declarations for goods exported through places of exit must be submitted.

Section 68 is titled “Vooruit-aankomskennisgewings” (forward-arrival notices).

This section is titled “Aankomsverslae en manifeste van inkomende vrag” (arrival reports and manifests of incoming cargo).

Section 70: advance departure notices.

This section is titled “Departure reports and manifests of outgoing cargo.”

This provision is titled about container delivery reports for containers unloaded from or loaded onto vessels at sea freight terminals.

This section concerns discharge and loading reports for bulk cargo and mass cargo at seafreight terminals.

Section 75 concerns delivery reports for containers removed from, or received at, seafreight terminals and container depots.

This section concerns delivery reports for cargo unpacked from, or packed in, containers at container depots.

Section heading on cargo delivery reports for cargo unloaded from or loaded onto aircraft at air cargo terminals.

This section is about delivery reports for cargo unpacked or packed at air cargo depots.

This section heading refers to reports about freight with no transport documents, reporting freight shortages or surpluses, reporting freight in other circumstances, and disclosure of information in advance cargo-arrival notices to licence holders of freight terminals and depots.

Section 83 is titled “Uitpak van vrag” and appears in Part 7, “Other matters.”

Section 84 concerns the furnishing of notices, reports, and manifests under this Chapter.

Section title about reporting duties for carriers not established in the Republic.

Section heading on exclusions and exemptions.

This section states the chapter’s purpose and that it applies to the general principles for clearing goods for home use or customs procedures.

This section concerns the clearance of imported goods.

This section appears to concern when clearance letters for goods imported through ports of entry must be submitted, and a related section on certain imported goods being exempt from clearance requirements.

This section concerns the consequences when goods imported through places of entry are not cleared.

Section 93 concerns clearing goods intended for export.

This section heading concerns when export clearance letters for goods exported through places of exit must be submitted.

This section says it applies this Part.

Goods not in free circulation may be transported only under customs procedures.

Section heading about consequences when goods in free circulation for export are not cleared through exit points.

Section 97 is titled “Clearance substitution for release of goods” and relates to general principles for releasing goods for domestic use or customs procedures.

This section is titled “Clearance of goods as a prerequisite for release of goods.”

Section heading: when release of goods must be refused.

This section concerns when the release of goods may be refused.

This section is about when the release of goods may or must be withheld.

Section 102 concerns the release of goods pending technical examination, expert advice, or civil or criminal proceedings.

Section 103 is titled “Prerequisites for release of goods.”

Conditional exemption.

This section concerns when an exemption for goods can or must be withdrawn.

This section concerns the consequences of refusing to release goods or withdrawing a goods exemption.

Section 107 is titled “Klarings- en vrystellingsvervangings van goedere vrygestel vir binnelandse gebruik.”

This section concerns the effect of releasing goods for home use or under customs procedures.

Section 109 concerns the beginning and end of customs procedures.

Section 110 concerns the clearance and release of goods under customs procedures.

This section concerns the transfer of ownership of goods under customs procedures.

This section concerns tax consequences for imported goods under customs procedures if there is non-compliance.

Section 113 concerns tax consequences for goods in free circulation under customs procedures in cases of non-compliance.

This section is about tax consequences for goods exported under customs procedures when there is non-compliance.

This section concerns other consequences of not complying with provisions that apply to customs procedures.

Rules for facilitating implementation of this Chapter.

This section is a heading about offences under this chapter.

This chapter sets out its purpose and applies to the transport of goods that are not in free circulation.

This section is titled “Application of this Part.”

Goods not in free circulation may be transported only under customs procedures.

Section 122 concerns which persons may transport goods that are not in free circulation.

This section is about measures to ensure the integrity of transporting goods that are not in free circulation.

Section 124 concerns transporting goods not in free circulation together with other goods in the same vehicle.

This section is titled “Accidents and other unforeseen events” and relates to sealing, loading, off-loading, and transfer of goods.

Section 135 concerns the tax status of goods cleared for home use under Chapter 8.

Section title about the tax status of goods in free circulation cleared for outright export.

This section concerns the tax status of imported goods that are not in free circulation and are cleared for outright export.

138. Tax status of goods manufactured in excise warehouses cleared for outright export

Section 139 concerns the tax status of goods under the national transit procedure.

Section 140 concerns the tax status of goods under the international transit procedure.

This section concerns the tax status of goods in an excise warehouse transit procedure.

This section is titled “Tax status of goods under transhipment procedure.”

This section concerns the tax status of goods under the temporary admission procedure.

Section 144 concerns the tax status of imported goods under a warehousing procedure.

This section is about the tax status of goods under the tax free shop procedure.

This section concerns the tax status of goods under the stores procedure.

This provision concerns the tax status of goods under a temporary export procedure.

Section 148 concerns the tax status of goods under an inward processing procedure.

This section concerns the tax status of goods under the home use processing procedure.

This section concerns the tax status of goods under the outward processing procedure.

This provision is titled “Duration of tax status conferred by customs procedures.”

This section concerns persons authorised to transport goods that are not in free circulation.

This section concerns measures to ensure the integrity of transporting goods not in free circulation.

Section 124 concerns the transport of goods not in free circulation together with other goods in the same vehicle.

Section title: Accidents and other unforeseen events.

This provision is about seals and sealing of containers, vehicles, and packaging.

This section concerns loading goods intended for export onto land-going vessels, aircraft, and cross-border railway wagons.

Section 128 concerns unloading goods intended for export from outbound ships, aircraft, cross-border rail wagons, and trucks before export.

Section 129 concerns the transfer of goods between vessels.

Section heading about transferring goods between vehicles or containers.

This section states that rules may be made to help implement this Chapter.

Section 132 is titled “Misdrywe ingevolge hierdie Hoofstuk” and appears under Chapter 6 on the tax status of goods.

This section states the purpose and application of this chapter.

This section is titled “Consequences of tax status” and refers to Part 1 on goods formally cleared.

Section 135 is titled as dealing with the tax status of goods for home use under Chapter 8.

This section concerns the tax status of goods in free circulation declared for direct export.

This section concerns the tax status of imported goods that are not in free circulation and are declared for direct export.

This section concerns the tax status of goods made in excise warehouses and declared for direct export.

Section 139 concerns the tax status of goods under a national transit procedure.

This provision concerns the tax status of goods under an international transit procedure.

This section concerns the tax status of goods while they are under an excise warehouse transit procedure.

This section concerns the tax status of goods under the transshipment procedure.

This provision is titled “Tax status of goods under the temporary admission procedure.”

This section concerns the tax status of imported goods under the warehouse storage procedure.

This section concerns the tax status of goods under a duty-free shop procedure.

This provision is titled “Tax status of goods under storage procedure.”

This section concerns the tax status of goods under a temporary export procedure.

This section concerns the tax status of goods under the inward processing procedure.

Section 149 refers to the tax status procedure for goods under inward processing.

This section states the purpose and application of the Chapter on transport of goods not in free circulation.

This section states the Chapter’s purpose and application.

Section 134 is titled “Legal effect of tax status” and refers to “Goods formally cleared.”