Customs Control Act
Part 10 of 17 · provisions 1,801–2,000
This section is titled “Designation of customs officers.”
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- South Africa
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- Act or statute
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- Act 31 of 2014
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About this statute
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.
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Provisions of Customs Control Act
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Part
Part 5
- 53 Verify source ↗
See section 86 for exclusions and exemptions from this Part.
This section points to section 86 for exclusions and exemptions from this Part.
53. See section 86 for exclusions and exemptions from this Part. - 54 Verify source ↗
See section 86 for exclusions and exemptions from this Part.
Section 54 points to section 86 for exclusions and exemptions, and says a train departure report must be given within a prescribed time after the train leaves the station.
54. See section 86 for exclusions and exemptions from this Part. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 169 Wet No 31 van 2014 169 (a) (b) reisigers of bemanning of vrag bestem vir ’n bestemming buite die Republiek aan boord van daardie trein geneem is; of ’n oor-grens spoorwegwa wat sodanige reisigers of bemanning of vrag vervoer aan daardie trein gekoppel is. (2) ’n Treinvertreksverslag moet binne ’n tydsraam, soos by reël voorgeskryf mag word, nadat die trein vanaf ’n spoorwegstasie bedoel in subartikel (1) vertrek het, verstrek word. 5 Deel 4 Verslagdoeningsvereistes vir busse wat aankom en vertrek53 Vooruit-aankomskennisgewings 64. (1) Die vervoerder wat in operasionele beheer van ’n bus na die Republiek is, moet vooruit kennis aan die doeanegesag gee van die geskeduleerde aankoms in die Republiek van die bus en van alle reisigers en bemanning op die bus. (2) ’n Vooruit-aankomskennisgewing bedoel in subartikel (1) moet binne ’n tydperk by reël voorgeskryf, verstrek word. (3) Hierdie artikel is van toepassing slegs op busse wat onder die operasionele beheer van vervoerders is. Aankomsverslae 65. (1) Die aanboord operateur van ’n bus wat die Republiek binnekom, moet by aankoms by die land-grenspos waar die bus die Republiek binnekom, ’n aankomsverslag aan die doeanegesag by daardie land-grenspos verstrek ten opsigte van die bus en van alle reisigers en bemanning op die bus. (2) Hierdie artikel is van toepassing op alle busse ongeag of hulle onder die operasionele beheer van vervoerders is of nie. Vooruit-vertrekskennisgewings 66. (1) Die vervoerder wat in operasionele beheer van ’n bus na ’n bestemming buite die Republiek is, moet vooruit kennis aan die doeanegesag gee van die geskeduleerde vertrek uit die Republiek van die bus en van alle reisigers en bemanning op die bus. (2) ’n Vooruit-vertrekskennisgewing bedoel in subartikel (1) moet binne ’n tydsraam, soos by reël voorgeskryf mag word, verstrek word voordat die bus die land-grenspos bereik waar dit die Republiek gaan verlaat. (3) Hierdie artikel is van toepassing slegs op busse wat onder die operasionele beheer van vervoerders is. Vertreksverslae 67. (1) Die aanboord operateur van ’n bus wat die Republiek verlaat, moet by aankoms by die land-grenspos waar die bus die Republiek gaan verlaat ’n vertreksverslag aan die doeanegesag by daardie land-grenspos verstrek ten opsigte van die bus en van alle reisigers en bemanning op die bus. (2) Hierdie artikel is van toepassing op alle busse, ongeag of hulle onder die operasionele beheer van vervoerders is of nie. Deel 5 10 15 20 25 30 35 40 Verslagdoeningsvereistes vir trokke wat die Republiek binnekom of verlaat54 Vooruit-aankomskennisgewings 68. (1) Die vervoerder in operasionele beheer van ’n trok na die Republiek, moet vooruit kennis aan die doeanegesag gee van die geskeduleerde aankoms in die Republiek van die trok en van alle vrag en bemanning op die trok. 45 - 53 Verify source ↗
Kyk artikel 86 vir uitsluitings en ontheffings van hierdie Deel.
This section points readers to article 86 for exclusions and exemptions from this Part.
53. Kyk artikel 86 vir uitsluitings en ontheffings van hierdie Deel. - 54 Verify source ↗
Kyk artikel 86 vir uitsluitings en ontheffings van hierdie Deel.
Truck operators and carriers covered here must file arrival or departure reports, manifests, or advance departure notice with customs, and the advance notice must be given before the truck reaches the land border-post.
54. Kyk artikel 86 vir uitsluitings en ontheffings van hierdie Deel. 170 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 170 (2) An advance arrival notice referred to in subsection (1) must be submitted within a timeframe as may be prescribed by rule. (3) This section applies only to trucks operated by carriers. Arrival reports and manifests of incoming cargo 69. (1) The on-board operator of a truck entering the Republic must upon arrival at the land border-post where the truck enters the Republic submit to the customs authority at that land border-post— (a) an arrival report in respect of the truck and crew; and (b) a manifest of all cargo on board the truck. (2) This section applies to all trucks whether or not operated by carriers. Advance departure notices 70. (1) The carrier operating a truck to a destination outside the Republic must give advance notice to the customs authority of the scheduled departure from the Republic of the truck and of all cargo and crew on board the truck within a timeframe as may be prescribed by rule before that truck reaches the land border-post where it will leave the Republic. (2) This section applies only to trucks operated by carriers. Departure reports and manifests of outgoing cargo 5 10 15 71. (1) The on-board operator of a truck due to leave the Republic with cargo on board must upon arrival at the land border-post where the truck will leave the Republic submit to the customs authority at that land border-post— 20 (a) a departure report in respect of the truck and crew; and (b) a manifest of all cargo on board the truck. (2) This section applies to all trucks whether or not operated by carriers. Part 6 Cargo outturn reports by licensees Definition
Part
Part 6
- 72 Verify source ↗
In this Part ‘‘vessel’’ means—
In this Part, “vessel” means a foreign-going vessel or a coasting vessel transporting goods under a customs procedure.
72. In this Part ‘‘vessel’’ means— (a) a foreign-going vessel; or (b) a coasting vessel transporting goods under a customs procedure. 25 30 Outturn reports of containers off-loaded from or loaded on board vessels at sea cargo terminals 73. (1) The licensee of a sea cargo terminal must submit to the customs authority outturn reports in respect of all containers, including empty containers, off-loaded from each vessel at that terminal. 35 (2) The licensee of a sea cargo terminal must submit to the customs authority outturn reports in respect of all containers, including empty containers, loaded on board each vessel at that terminal. Outturn reports of break bulk cargo and bulk cargo off-loaded from or loaded on board vessels at sea cargo terminals 40 74. (1) The licensee of a sea cargo terminal must submit to the customs authority outturn reports in respect of all break bulk cargo and all bulk cargo off-loaded from each vessel at that terminal. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 171 Wet No 31 van 2014 171 (2) ’n Vooruit-aankomskennisgewing bedoel in subartikel (1) moet verstrek word binne ’n tydsraam soos by reël voorgeskryf mag word. (3) Hierdie artikel is van toepassing slegs op trokke wat onder die operasionele beheer van vervoerders is. Aankomsverslae en manifeste van inkomende vrag 69. (1) Die aanboord operateur van ’n trok wat die Republiek binnekom, moet by aankoms by die land-grenspos waar die trok die Republiek binnekom aan die doeanegesag by daardie land-grenspos— (a) (b) ’n aankomsverslag verstrek ten opsigte van die trok en bemanning; en ’n manifes verstrek van alle vrag op daardie trok. (2) Hierdie artikel is van toepassing op alle trokke, ongeag of hulle onder die operasionele beheer van vervoerders is of nie. Vooruit-vertrekskennisgewings 70. (1) Die vervoerder wat in operasionele beheer van ’n trok na ’n bestemming buite die Republiek is, moet vooruit kennis aan die doeanegesag gee van die geskeduleerde vertrek van die trok uit die Republiek en van alle vrag en bemanning op die trok binne ’n tydsraam, soos by reël voorgeskryf mag word, voordat daardie trok die land-grenspos bereik waar dit die Republiek gaan verlaat. (2) Hierdie artikel is van toepassing slegs op trokke wat onder die operasionele beheer van vervoerders is. Vertreksverslae en manifeste van uitgaande vrag 71. (1) Die aanboord operateur van ’n trok wat die Republiek met vrag aan boord verlaat, moet by aankoms by die land-grenspos waar die bus die Republiek gaan verlaat aan die doeanegesag by daardie land-grenspos— (a) (b) ’n vertreksverslag verstrek ten opsigte van die trok en bemanning; en ’n manifes verstrek van alle vrag op die trok. (2) Hierdie artikel is van toepassing op alle trokke ongeag of hulle onder die operasionele beheer van vervoerders is of nie. Deel 6 Opleweringsverslae van vrag deur lisensiehouers Woordomskrywing - 72 Verify source ↗
In hierdie Deel beteken ‘‘vaartuig’’—
This section defines “vaartuig” as a land-outgoing vessel or a coastal vessel carrying goods under a customs procedure.
72. In hierdie Deel beteken ‘‘vaartuig’’— ’n land-uitgaande vaartuig; of ’n kusvaartuig wat goedere onder ’n doeaneprosedure vervoer. (a) (b) 5 10 15 20 25 30 Opleweringsverslae van houers afgelaai van, of opgelaai op, vaartuie by seevragterminale 35 73. (1) Die lisensiehouer van ’n seevragterminaal moet aan die doeanegesag opleweringsverslae verstrek ten opsigte van alle houers, met inbegrip van leë houers, afgelaai van elke vaartuig by daardie terminaal. (2) Die lisensiehouer van ’n seevragterminaal moet aan die doeanegesag opleweringsverslae verstrek ten opsigte van alle houers, met inbegrip van leë houers, op elke vaartuig by daardie terminaal gelaai. 40 Opleweringsverslae van losmaatvrag en massavrag afgelaai van, of opgelaai op, vaartuie by seevragterminale 74. (1) Die lisensiehouer van ’n seevragterminaal moet aan die doeanegesag opleweringsverslae verstrek ten opsigte van alle losmaatvrag en alle massavrag afgelaai van elke vaartuig by daardie terminaal. 45 172 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 172 (2) The licensee of a sea cargo terminal must submit to the customs authority outturn reports in respect of all break bulk cargo and all bulk cargo loaded on board each vessel at that terminal. Outturn reports of containers removed from or received at sea cargo terminals and container depots 5 75. (1) The licensee of a sea cargo terminal must submit to the customs authority outturn reports in respect of— (a) all containers containing imported goods removed from that terminal; and (b) all containers containing goods destined for export received at that terminal. (2) The licensee of a container depot must submit to the customs authority outturn 10 reports in respect of— (a) all containers containing imported goods received at that depot; and (b) all containers containing goods destined for export removed from that depot. Outturn reports of cargo unpacked from or packed into containers at container depots 15 76. (1) The licensee of a container depot must submit to the customs authority outturn reports in respect of— (a) all imported cargo unpacked from a container at that depot; and (b) all cargo destined for export packed into a container at that depot. (2) An outturn report referred to in subsection (1)(a) or (b) must include details of any 20 discrepant packages found— (a) when unpacking the container; or (b) when packing the container. (3) The licensee of a container depot must notify the customs authority of any cargo remaining at the depot for more than a prescribed period after its delivery to the depot for export. 25 Outturn reports of cargo unloaded from or loaded on board aircraft at air cargo terminals - 77 Verify source ↗
The licensee of an air cargo terminal must submit to the customs authority outturn
Air cargo terminal and depot licensees must send outturn reports to the customs authority, and depot reports must also include discrepant packages and notify the authority about cargo left too long after delivery for export.
77. The licensee of an air cargo terminal must submit to the customs authority outturn reports in respect of— (a) all cargo unloaded from each aircraft at that terminal; and (b) all cargo loaded on board each aircraft at that terminal. Outturn reports of cargo unpacked or packed at air cargo depots 78. (1) The licensee of an air cargo depot must submit to the customs authority outturn reports in respect of— (a) all imported cargo received and deconsolidated or unpacked at that depot; and (b) all cargo destined for export packed or consolidated at that depot. (2) An outturn report referred to in subsection (1)(a) or (b) must include details of any discrepant packages found. (3) The licensee of an air cargo depot must notify the customs authority of any cargo remaining at the depot for more than a prescribed period after their delivery to the depot for export. Outturn reports of cargo with no transport documents - 79 Verify source ↗
The licensee of a sea cargo terminal, air cargo terminal, container depot or air
Certain terminal and depot licensees must give the customs authority separate outturn reports for cargo covered by sections 74, 76, 77 or 78 when no transport document has been received.
79. 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. 30 35 40 45 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 173 Wet No 31 van 2014 173 (2) Die lisensiehouer van ’n seevragterminaal moet aan die doeanegesag opleweringsverslae verstrek ten opsigte van alle losmaatvrag en alle massavrag op elke vaartuig by daardie terminaal gelaai. Opleweringsverslae van houers verwyder van, of ontvang by, seevragterminale en houerdepots 5 75. (1) Die lisensiehouer van ’n seevragterminaal moet aan die doeanegesag opleweringsverslae verstrek ten opsigte van— (a) alle houers wat ingevoerde goedere bevat wat van daardie terminaal verwyder word; en (b) alle houers wat goedere bestem vir uitvoer bevat wat by daardie terminaal 10 ontvang word. (2) Die lisensiehouer van ’n houerdepot moet aan die doeanegesag oplewe- ringsverslae verstrek ten opsigte van— (a) alle houers wat ingevoerde goedere bevat wat by daardie depot ontvang word; en (b) alle houers wat goedere bestem vir uitvoer bevat wat van daardie depot verwyder word. Opleweringsverslae van vrag uitgepak uit, of verpak in, houers by houerdepots 76. (1) Die lisensiehouer van ’n houerdepot moet aan die doeanegesag opleweringsverslae verstrek ten opsigte van— (a) alle ingevoerde vrag wat by daardie depot uit ’n houer uitgepak word; en (b) alle vrag bestem vir uitvoer wat by daardie depot in ’n houer verpak word. (2) ’n Opleweringsverslag bedoel in subartikel (1)(a) of (b) moet besonderhede insluit van enige teenstrydige verpakkings wat gevind is tydens— (a) die uitpak van die houer; of (b) die verpakking van die houer. (3) Die lisensiehouer van ’n houerdepot moet die doeanegesag in kennis stel van enige vrag wat by die depot bly vir langer as ’n voorgeskrewe tydperk na die aflewering daarvan by die depot vir uitvoer. 15 20 25 Opleweringsverslae van vrag afgelaai van, of opgelaai op, vliegtuie by lugvragterminale 30 - 77 Verify source ↗
Die lisensiehouer van ’n lugvragterminaal moet aan die doeanegesag
The air cargo terminal licence holder must give customs cargo reports for cargo unloaded from and loaded onto aircraft at the terminal.
77. Die lisensiehouer van ’n lugvragterminaal moet aan die doeanegesag opleweringsverslae verstrek ten opsigte van— (a) alle vrag van elke vliegtuig by daardie terminaal afgelaai; en (b) alle vrag op elke vliegtuig by daardie terminaal gelaai. Opleweringsverslae van vrag uitgepak of verpak by lugvragdepots 78. (1) Die lisensiehouer van ’n lugvragdepot moet aan die doeanegesag opleweringsverslae verstrek ten opsigte van— (a) alle ingevoerde vrag by daardie depot ontvang en gedekonsolideer of uitgepak; en (b) alle vrag bestem vir uitvoer by daardie depot verpak of gekonsolideer. (2) ’n Opleweringsverslag bedoel in subartikel (1)(a) of (b) moet besonderhede insluit van enige teenstrydige verpakkings gevind. (3) Die lisensiehouer van ’n lugvragdepot moet die doeanegesag in kennis stel van enige vrag wat by die depot bly vir langer as ’n voorgeskrewe tydperk na aflewering daarvan by die depot vir uitvoer. 35 40 45 Opleweringsverslae van vrag met geen vervoerdokumente - 79 Verify source ↗
Die lisensiehouer van ’n seevragterminaal, lugvragterminaal, houerdepot of
A terminal or depot licensee must give separate delivery reports to the customs authority for certain cargo if no transport document was received.
79. Die lisensiehouer van ’n seevragterminaal, lugvragterminaal, houerdepot of lugvragdepot moet afsonderlike opleweringsverslae aan die doeanegesag verstrek ten opsigte van enige vrag bedoel in artikels 74, 76, 77 of 78 waarvoor daardie lisensiehouer nie ’n vervoerdokument ontvang het nie. 50 174 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 Reporting of short or excess cargo 174 - 80 Verify source ↗
The licensee of a sea cargo terminal, container depot, air cargo terminal or air
The terminal or depot licensee must submit outturn reports to the customs authority when imported goods are short or in excess of the transport document quantities after examination, unpacking, or deconsolidation.
80. The licensee of a sea cargo terminal, container depot, air cargo terminal or air that off-loads, unpacks or deconsolidates any imported goods as cargo depot 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. Reporting of cargo in other circumstances - 81 Verify source ↗
The Commissioner may by rule prescribe any additional outturn reports as may be
The Commissioner may make rules requiring additional outturn reports for customs control of certain imported, exported, or transit cargo and electricity.
81. 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— (a) cargo imported or destined for export— (i) on board cross-border railway carriages; (ii) on board trucks; or (iii) by means of cross-border pipelines, cable cars or conveyor belts; (b) electricity imported or exported through cross-border transmission lines; and (c) the packing, unpacking, consolidation or deconsolidation of goods in customs controlled areas as may be specified in the rules. 5 10 15 Disclosure of advance cargo arrival notice information to licensees of cargo terminals and depots 20 - 82 Verify source ↗
The customs authority may disclose to the licensee of a sea or air cargo terminal,
The customs authority may disclose certain cargo-arrival information to the licensee of a sea or air cargo terminal, container depot, or air cargo depot.
82. 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: (a) The transport document number issued by the cargo reporter; (b) the transport document number issued by the cargo reporter with whom the cargo has been co-loaded; a description of the cargo; the marks and numbers of the cargo; the total number of containers or packages; the gross weight of the cargo; and (c) (d) (e) (f) (g) other information, including any manifest information, as may be prescribed by rule. Unpacking of cargo - 83 Verify source ↗
The licensee of an air cargo terminal, container depot or air cargo depot where
The licensee of an air cargo terminal, container depot, or air cargo depot must ensure cargo is unpacked and reported in line with the relevant transport document or advance cargo arrival notice, and that related report and release document numbers match.
83. 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— (a) cargo is unpacked against— (i) a transport document issued in respect of that cargo and provided to the (ii) licensee by the cargo reporter; or the information in the advance cargo arrival notice relating to that cargo and provided to the licensee in terms of section 82; (b) consolidated cargo is unpacked to the lowest consignee level; (c) any outturn report submitted in respect of that cargo reflects all the cargo with reference to the transport document issued in respect of that cargo; and the transport document number on the release notification received by the licensee in respect of that cargo— (i) correlates with the number of the transport document against which the (d) (ii) cargo was unpacked; and is the same as the transport document number reflected on any outturn report submitted in respect of that cargo. 25 30 35 40 45 50 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 175 Wet No 31 van 2014 Rapportering van vragtekorte of -surplusse 175 - 80 Verify source ↗
Die lisensiehouer van ’n seevragterminaal, houerdepot, lugvragterminaal of
The licence holder of a seaport terminal, container depot, air cargo terminal, or air cargo depot must give customs reports about shortages or surpluses found when imported goods are unloaded, unpacked, or deconsolidated.
80. Die lisensiehouer van ’n seevragterminaal, houerdepot, lugvragterminaal of lugvragdepot wat enige ingevoerde goedere aflaai, uitpak of dekonsolideer soos in artikels 74, 75, 77 en 78 beoog, moet opleweringsverslae aan die doeanegesag verstrek ten opsigte van enige tekorte of surplusse wat op goedere gevind word volgens die hoeveelheid gespesifiseer in die betrokke vervoerdokument waarteen die goedere gekontroleer, uitgepak of gedekonsolideer is. Rapportering van vrag in ander omstandighede - 81 Verify source ↗
Die Kommissaris kan enige bykomende opleweringsverslae by reël voorskryf
The Commissioner may prescribe additional reporting requirements by rule when needed for effective customs control over cargo imported into or exported from the Republic.
81. Die Kommissaris kan enige bykomende opleweringsverslae by reël voorskryf soos wat nodig mag wees vir doeltreffende doeanebeheer oor vrag wat ingevoer word in, of bestem is vir uitvoer uit, die Republiek, met inbegrip van opleweringsverslae ten opsigte van— (a) vrag ingevoer of bestem vir uitvoer— (i) aan boord van oor-grens spoorwegwaens; (ii) aan boord van trokke; of (iii) by wyse van oor-grens pyplyne, kabelkarre of vervoerbande; (b) elektrisiteit ingevoer of uitgevoer deur oor-grens transmissielyne; en (c) die verpakking, uitpakking, konsolidering of dekonsolidering van goedere in doeanebeheergebiede soos in die reëls voorgeskryf mag word. 5 10 15 Bekendmaking van inligting in vooruit-vragaankomskennisgewings aan lisensie- houers van vragterminale en -depots 20 - 82 Verify source ↗
Die doeanegesag kan aan die lisensiehouer van ’n see- of lugvragterminaal,
The customs authority may disclose certain cargo information from an advance cargo arrival notice to the holder of a terminal or depot licence.
82. Die doeanegesag kan aan die lisensiehouer van ’n see- of lugvragterminaal, houerdepot of lugvragdepot die volgende inligting vervat in ’n vooruit-vragaankoms- kennisgewing met betrekking tot enige vrag aan die doeanegesag verstrek, bekend maak ten einde daardie lisensiehouer in staat te stel om opleweringsverslae in hierdie Deel beoog met betrekking tot daardie vrag te verstrek: (a) Die vervoerdokumentnommer deur die vragverslagdoener uitgereik; (b) die nommer van die vervoerdokument uitgereik deur die vragverslagdoener met wie die vrag mede-gelaai is; ’n beskrywing van die vrag; (c) (d) die merke en nommers van die vrag; (e) die totale aantal houers of pakke; (f) die bruto gewig van die vrag; en (g) ander inligting, met inbegrip van enige manifesinligting, soos by reël voorgeskryf mag word. Uitpak van vrag - 83 Verify source ↗
Die lisensiehouer van ’n lugvragterminaal, houerdepot of lugvragdepot waar vrag
The licence holder of certain air cargo facilities must make sure unpacking, reporting, and release-notice details match the required documents and information.
83. Die lisensiehouer van ’n lugvragterminaal, houerdepot of lugvragdepot waar vrag gedekonsolideer en uitgepak word, moet ten einde effektiewelik aan hierdie Deel te voldoen, toesien dat— (a) vrag uitgepak word teen— (i) ’n vervoerdokument uitgereik ten opsigte van daardie vrag en deur die vragverslagdoener aan die lisensiehouer verskaf; of (ii) die inligting in die vooruit-vragaankomskennisgewing betreffende daardie vrag en wat ingevolge artikel 82 aan die lisensiehouer verstrek is; (b) gekonsolideerde vrag uitgepak word tot die laagste geaddresseerde vlak; (c) enige opleweringsverslag wat ten opsigte van daardie vrag verstrek word, al die vrag dek met verwysing na die vervoerdokument wat ten opsigte van daardie vrag uitgereik is; en (d) die nommer van die vervoerdokument op die vrystellingskennisgewing wat 25 30 35 40 45 deur die lisensiehouer ten opsigte van daardie vrag ontvang is— (i) ooreenstem met die nommer van die vervoerdokument waarteen die vrag 50 uitgepak is; en (ii) dieselfde is as die nommer van die vervoerdokument aangedui op enige opleweringsverslag wat ten opsigte van daardie vrag verstrek is. 176 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 176 Part 7 Other matters Submission of notices, reports and manifests in terms of this Chapter 84. (1) An advance arrival or departure notice, an arrival or departure report or a manifest referred to in Parts1 to 5, and any update of an advance notice, must— 5 (a) be in the form and format as may be prescribed by rule and contain the information required on the prescribed form or otherwise prescribed by rule; (b) be accompanied or supported by any documents as may be required in terms of this Act, a tax levying Act or other legislation, or as may be prescribed by rule; and (c) be submitted electronically in accordance with section 913 unless the person required to submit the notice, report, manifest or update falls within a category of persons authorised by rule to submit documents manually in paper format to the Customs Office serving the relevant place of entry or exit. (2) An outturn report referred to in Part 6 must— (a) be in the form and format as may be prescribed by rule and contain the information required on the prescribed form or otherwise prescribed by rule; and (b) be submitted electronically in accordance with section 913 within such timeframes as may be prescribed by rule. Reporting obligations of carriers not located in Republic
Part
Part 7
- 85 Verify source ↗
An obligation placed in terms of this Chapter on a carrier to submit to the customs
A carrier outside the Republic may have this Chapter’s customs-reporting obligation complied with by the carrier or its registered agent in the Republic.
85. 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. 10 15 20 25 Exclusions and exemptions - 86 Verify source ↗
The Commissioner may—
The Commissioner may make rules excluding categories of transport, people, or goods from this Chapter, and may exempt specific cases on justifiable grounds.
86. The Commissioner may— (a) by rule exclude from the application of any of or all the provisions of this Chapter— (i) any category of vessels, aircraft, trains, railway carriages, buses or 30 trucks; (ii) any category of persons, travellers or crew; or (iii) any category of goods or cargo; or (b) on justifiable grounds exempt56— (i) a specific vessel, aircraft, train, railway carriage, bus or truck from the application of any of or all the provisions of this Chapter; (ii) a specific person from complying with any of or all the provisions of this (iii) Chapter; or the carrier operating a specific vessel, aircraft, train, railway carriage, bus or truck, or the on-board operator of a specific vessel, aircraft, bus or truck, from complying with any of or all the provisions of this Chapter. Rules to facilitate implementation of this Chapter - 87 Verify source ↗
Rules made in terms of section 903 to facilitate the implementation of this Chapter
Rules made under section 903 may include prescribing the form and format of specified matters.
87. Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules prescribing— (a) the form and format of— 35 40 45 - 55 Verify source ↗
See section 1(3)(a).
This provision refers the reader to section 1(3)(a).
55. See section 1(3)(a). - 56 Verify source ↗
See section 918 for conditional exemptions.
This section requires certain customs notices, reports, manifests, and updates to be filed in the prescribed form, with required information and supporting documents, usually electronically.
56. See section 918 for conditional exemptions. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 177 Wet No 31 van 2014 177 Deel 7 Ander aangeleenthede Verstrekking van kennisgewings, verslae en manifeste ingevolge hierdie Hoofstuk 84. (1) ’n Vooruit-aankoms- of vertrekskennisgewing, ’n aankoms- of vertreks- ’n manifes in Dele 1 tot 5 bedoel, en enige opdatering van ’n verslag, of vooruit-kennisgewing, moet— (a) in die vorm en formaat wees soos by reël voorgeskryf mag word en die inligting bevat wat op die voorgeskrewe vorm vereis of andersins by reël voorgeskryf word; (c) (b) vergesel wees, of ondersteun word, deur enige dokumente soos ingevolge hierdie Wet, ’n belastingheffings-Wet of ander wetgewing vereis of andersins by reël voorgeskryf mag word; en elektronies ooreenkomstig artikel 913 verstrek word, tensy die persoon wat die kennisgewing, verslag, manifes of opdatering moet verstrek binne ’n kategorie persone val wat by reël gemagtig is om dokumente in papiervorm aan die Doeanekantoor te verstrek wat die betrokke plek van toegang of uitgang bedien. (2) ’n Opleweringsverslag bedoel in hierdie Deel moet— (a) in die vorm en formaat wees soos by reël voorgeskryf mag word en die inligting bevat wat op die voorgeskrewe vorm vereis of andersins by reël voorgeskryf mag word; en (b) elektronies ooreenkomstig artikel 913 binne die tydsrame verstrek word soos 5 10 15 20 by reël voorgeskryf mag word. Verslagdoeningspligte van vervoerders nie in Republiek gesetel 85. ’n Verpligting wat ingevolge hierdie Hoofstuk op ’n vervoerder geplaas word om ’n vooruit-laai-, aankoms- of vertrekskennisgewing, aankoms- of vertreksverslag, manifes of opdatering van ’n vooruit-kennisgewing, of enige ander inligting, aan die doanegesag te verstrek, moet, in die geval van ’n vervoerder wat nie in die Republiek gesetel is nie,55 nagekom word deur óf die vervoerder óf daardie vervoerder se geregistreerde agent in die Republiek. 25 30 Uitsluitings en ontheffings - 86 Verify source ↗
Die Kommissaris kan—
The Commissioner may make rules to exclude categories or grant exemptions from this Chapter, including for specific transport items, people, carriers, or operators.
86. Die Kommissaris kan— (a) by reël van die toepassing van enige van of al die bepalings van hierdie Hoofstuk uitsluit— (i) enige kategorie vaartuie, vliegtuie, treine, spoorwegwaens, busse of 35 trokke; (ii) enige kategorie persone, reisigers of bemanning; of (iii) enige kategorie goedere of vrag; of (b) op regverdigbare gronde—56 (i) (ii) ’n spesifieke vaartuig, vliegtuig, trein, spoorwegwa, bus of trok van die toepassing van enige van of al die bepalings van hierdie Hoofstuk onthef; ’n spesifieke persoon van voldoening aan enige van of al die bepalings van hierdie Hoofstuk onthef; of (iii) die vervoerder in operasionele beheer van ’n spesifieke vaartuig, vliegtuig, trein, spoorwegwa, bus of trok, of die aanboord operateur van ’n spesifieke vaartuig, vliegtuig, bus of trok, van voldoening aan enige van of al die bepalings van hierdie Hoofstuk onthef. Reëls ter fasilitering van implementering van hierdie Hoofstuk - 87 Verify source ↗
Reëls ingevolge artikel 903 uitgevaardig om die implementering van hierdie
Rules made under article 903 may include rules prescribing the form and format of something.
87. Reëls ingevolge artikel 903 uitgevaardig om die implementering van hierdie Hoofstuk te fasiliteer, kan reëls insluit wat die volgende voorskryf: (a) Die vorm en formaat van— 40 45 50 - 55 Verify source ↗
Kyk artikel 1(3)(a).
Section 55 directs the reader to article 1(3)(a).
55. Kyk artikel 1(3)(a). - 56 Verify source ↗
Kyk artikel 918 vir voorwaardelike ontheffings.
Imported goods must be cleared, and a clearance declaration must be submitted to customs within set time limits depending on how the goods entered the Republic.
56. Kyk artikel 918 vir voorwaardelike ontheffings. 178 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 178 (i) advance loading, arrival and departure notices; (ii) arrival and departure reports; (iii) manifests of inbound and outbound cargo; (iv) updates of advance notices; and (v) outturn reports; the information to be furnished on those forms, including— (i) manifest information, in the case of advance cargo loading notices; and (ii) manifest, traveller and crew information, in the case of advance arrival (b) and departure notices; (e) the reporting periods for which outturn reports must be submitted; (c) (d) procedures, time limits and conditions for the amendment or replacement of such advance notices, arrival and departure reports, manifests, updates and outturn reports; an advance arrival and departure reporting system for foreign-going vessels or aircraft not operated by carriers; a cargo reporting verification and acquittal system; (f) (g) methods of determining quantities of cargo for reporting purposes; (h) any general conditions applicable to an exclusion or exemption referred to in section 86, the circumstances in which any such exclusion or exemption applicable to a specific vessel, aircraft, train, railway carriage, bus or truck may be withdrawn and procedures for the withdrawal of any such exclusion or exemption; and reporting requirements for domestic vessels, or any category of domestic vessels, arriving at or departing from customs seaports. (i) CHAPTER 4 5 10 15 20 25 GENERAL PRINCIPLES GOVERNING CLEARANCE AND RELEASE OF GOODS AND CUSTOMS PROCEDURES Purpose and application of this Chapter 88. (1) The purpose of this Chapter is to determine general principles governing— the clearance and release of goods for home use or a customs procedure; and (a) (b) goods under a customs procedure. 30 (2) This Chapter applies to— (a) all goods imported into the Republic, irrespective of the purpose for which those goods were imported; (b) all goods destined for export from the Republic, irrespective of the purpose for 35 (c) which those goods are to be exported; and all compensating products obtained from goods under a customs procedure. (3) This Chapter applies subject to any other provision of this Act applicable specifically to the clearance or release of goods for home use or a particular customs procedure, and in the event of any inconsistency between a provision of this Chapter and such other provision of this Act that other provision prevails. 40 Part 1 General principles governing clearance of goods for home use or customs procedures Clearance of imported goods 89. (1) When goods are imported into the Republic the goods must, subject to sections 45 91, 775 and 784, be cleared for— (a) home use in terms of Chapter 8; STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 179 Wet No 31 van 2014 179 (i) vooruit-laai-, aankoms- en vertrekskennisgewings; (ii) aankoms- en vertreksverslae; (iii) manifeste van inwaartse en uitwaartse vrag; (iv) opdatering van vooruit-kennisgewings; en (v) opleweringsverslae; 5 (b) die inligting wat op daardie vorms verskaf moet word, met inbegrip van— (i) manifesinligting, in die geval van vooruit-laaikennisgewings; en (ii) manifes-, reisigers- en bemanningsinligting, in die geval van vooruit- aankoms- en vertrekskennisgewings; (c) die verslagdoeningstydperke waarvoor opleweringsverslae verstrek moet 10 word; (e) (d) prosedures, tydsbeperkings en voorwaardes vir die wysiging of vervanging van sulke vooruit-kennisgewings, aankoms- en vertreksverslae, manifeste, opdaterings- en opleweringsverslae; ’n vooruit-verslagdoeningstelsel vir die aankoms en vertrek van land- uitgaande vaartuie of vliegtuie wat nie onder die operasionele beheer van vervoerders is nie; ’n verslagdoeningstelsel vir die verifiëring- en afgee van vrag; (f) (g) metodes om hoeveelhede van vrag vir doeleindes van verslagdoening te bepaal; (h) enige algemene voorwaardes van toepassing op ’n uitsluiting of ontheffing bedoel in artikel 86, die omstandinghede waarin so ’n uitsluiting of ontheffing wat vir ’n spesifieke vaartuig, vliegtuig, trein, spoorwegwa, bus of trok geld, ingetrek kan word, en prosedures vir die intrekking van so ’n uitsluiting of ontheffing; en verslagdoeningsvereistes vir plaaslike vaartuie, of enige kategorie plaaslike vaartuie, wat aankom by, of vertrek vanaf, doeaneseehawens. (i) HOOFSTUK 4 15 20 25 ALGEMEEN-GELDENDE BEGINSELS VIR KLARING EN VRYSTELLING VAN GOEDERE EN VIR DOEANEPROSEDURES 30 Doel en toepassing van hierdie Hoofstuk 88. (1) Die doel van hierdie Hoofstuk is om algemeen-geldende beginsels te bepaal vir— (a) die klaring en vrystelling van goedere vir binnelandse gebruik of ’n doeaneprosedure; en (b) goedere onder ’n doeaneprosedure. (2) Hierdie Hoofstuk is van toepassing op— 35 (a) alle goedere in die Republiek ingevoer, ongeag die doel waarvoor daardie goedere ingevoer is; (b) alle goedere bestem vir uitvoer uit die Republiek, ongeag die doel waarvoor 40 (c) daardie goedere uitgevoer word; en alle kompenserende produkte verkry van goedere onder ’n doeaneprosedure. (3) Hierdie Hoofstuk is van toepassing behoudens enige ander bepaling van hierdie Wet wat spesifiek vir die klaring en vrystelling van goedere vir binnelandse gebruik of ’n bepaalde doeaneprosedure geld, en in die geval van enige teenstrydigheid tussen ’n bepaling van hierdie Hoofstuk en so ’n ander bepaling van hierdie Wet, geniet daardie ander bepaling voorrang. 45 Deel 1 Algemeen-geldende beginsels vir klaring van goedere vir binnelandse gebruik of doeaneprosedures 50 Klaring van ingevoerde goedere 89. (1) Wanneer goedere in die Republiek ingevoer word, moet die goedere, behoudens artikels 91, 775 en 784, geklaar word vir— (a) binnelandse gebruik ingevolge Hoofstuk 8; 180 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 180 (b) home use under a customs procedure that provides for goods to be cleared for home use under that customs procedure;57 or a permissible customs procedure. (c) (2) Goods referred to in— (a) (b) (c) subsection (1)(a) must be cleared for home use in accordance with Chapter 8 and the other provisions of this Act applicable to the clearance of goods for home use in terms of that Chapter; subsection (1)(b) must be cleared for home use under the relevant customs procedure in accordance with the provisions of this Act applicable to the clearance of goods for home use under that procedure; or subsection (1)(c) must be cleared for the required customs procedure in accordance with the provisions of this Act applicable to the clearance of goods for that specific procedure. 5 10 When clearance declarations for goods imported through places of entry must be submitted58 15 90. (1) For the purpose of clearing imported goods that are in terms of section 89 required to be cleared for home use or a customs procedure, a clearance declaration meeting the requirements of section 171(1)(a) to (d) must, subject to subsections (2) and (3) and section 908, be submitted to the customs authority— (a) (b) (c) (d) (e) (f) (g) if the goods were imported on board a foreign-going vessel, within three working days of arrival59 of the goods at the customs seaport where the goods are to be off-loaded from the vessel; if the goods were imported on board a foreign-going aircraft, within three working days of arrival of the goods at the customs airport where the goods are to be off-loaded from the aircraft; if the goods were imported on board a cross-border railway carriage, within three working days of arrival of the goods at the licensed rail cargo terminal where the goods are to be off-loaded from the railway carriage; if the goods were imported on board a vehicle, when the vehicle arrives at the land border-post where the goods will enter the Republic on board the vehicle; if the goods were imported through a cross-border pipeline or by means of a cross-border cable car or conveyor belt, within such period as may be prescribed by rule; if the goods were electricity imported through a cross-border transmission line, within such period as may be prescribed by rule; or if the goods consist of— (i) a vessel which entered the Republic under its own power, within three working days of arrival of the vessel at the first customs seaport where it called; (ii) an aircraft which entered the Republic under its own power, within three working days of arrival of the aircraft at the first customs airport where it landed; (iii) a locomotive or railway carriage which entered the Republic under its own power or on its own wheels, within three working days of arrival of the locomotive or railway carriage at the rail-border crossing where it entered the Republic; or 20 25 30 35 40 45
Part
Part 1
- 57 Verify source ↗
The following customs procedures provide for goods to be cleared for home use under that procedure:
This provision says certain customs procedures allow goods to be cleared for home use under that procedure.
57. The following customs procedures provide for goods to be cleared for home use under that procedure: - 1 Verify source ↗
The temporary export procedure which in Parts 3 and 4 of Chapter 17 provides for re-imported
This section identifies two customs procedures: temporary export and outward processing, both tied to goods being cleared for home use under those procedures.
1. The temporary export procedure which in Parts 3 and 4 of Chapter 17 provides for re-imported unaltered goods to be cleared for home use under that procedure; and 2. the outward processing procedure which in Chapter 20 provides for outward processed compensating products when imported to be cleared for home use under that procedure. - 58 Verify source ↗
Note that the prescribed timeframes for submission of clearance declarations may on good grounds
Clearance declaration submission timeframes may be extended in specific cases if good grounds are shown, under section 908.
58. Note that the prescribed timeframes for submission of clearance declarations may on good grounds shown be extended in specific cases in terms of section 908. - 59 Verify source ↗
Section 2 determines when goods ‘‘arrive’’.
The provision says when goods are treated as arriving, and it sets time limits for lodging a clearance declaration in certain import cases.
59. Section 2 determines when goods ‘‘arrive’’. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 181 Wet No 31 van 2014 181 (b) binnelandse gebruik onder ’n doeaneprosedure wat voorsiening maak vir die klaring van goedere vir binnelandse gebruik onder daardie doeane- prosedure;57 of ’n toelaatbare doeaneprosedure. (c) (2) Goedere bedoel in— (a) (b) (c) subartikel (1)(a) moet geklaar word vir binnelandse gebruik ooreenkomstig Hoofstuk 8 en die ander bepalings van hierdie Wet wat vir die klaring van goedere vir binnelandse gebruik ingevolge daardie Hoofstuk geld; subartikel (1)(b) moet geklaar word vir binnelandse gebruik onder die betrokke doeaneprosedure volgens voorskrif van die bepalings van hierdie Wet wat vir die klaring van goedere vir binnelandse gebruik onder daardie prosedure geld; of subartikel (1)(c) moet geklaar word vir die verlangde doeaneprosedure volgens voorskrif van die bepalings van hierdie Wet wat vir die klaring van goedere vir daardie bepaalde prosedure geld. Wanneer klaringsbriewe vir goedere ingevoer deur plekke van toegang ingedien moet word58 90. (1) Ten einde ingevoerde goedere volgens voorskrif van artikel 89 vir binnelandse gebruik of ’n doeaneprosedure te klaar, moet ’n klaringsbrief wat aan die voorskrifte van artikel 171(1)(a) tot (d) voldoen, behoudens subartikels (2) en (3) en artikel 908, by die doeanegesag ingedien word— (a) (b) (c) (d) (e) (f) (g) indien die goedere ingevoer is aan boord van ’n land-uitgaande vaartuig, binne drie werksdae na aankoms59 van die goedere by die doeaneseehawe waar die goedere van die vaartuig afgelaai gaan word; indien die goedere ingevoer is aan boord van ’n land-uitgaande vliegtuig, binne drie werksdae na aankoms van die goedere by die doeanelughawe waar die goedere van die vliegtuig afgelaai gaan word; indien die goedere ingevoer is aan boord van ’n oor-grens spoorwegwa, binne drie werksdae na aankoms van die goedere by die gelisensieerde spoorvragterminaal waar die goedere van die spoorwegwa afgelaai gaan word; indien die goedere ingevoer is aan boord van ’n voertuig, wanneer die voertuig by die land-grenspos aankom waar die goedere die Republiek aan boord van die voertuig binnekom; indien die goedere ingevoer is deur ’n oor-grens pyplyn of by wyse van ’n oor-grens kabelkar of vervoerband, binne die tydperk soos by reël voorgeskryf mag word; indien die goedere elektrisiteit transmissielyn, binne die tydperk soos by reël voorgeskryf mag word; of indien die goedere bestaan uit— (i) ’n vaartuig wat die Republiek onder eie aandrywing binnegekom het, binne drie werksdae na aankoms van die vaartuig by die eerste doeaneseehawe waar dit aangedoen het; ’n vliegtuig wat die Republiek onder eie aandrywing binnegekom het, binne drie werksdae na aankoms van die vliegtuig by die eerste doeanelughawe waar dit geland het; ’n lokomotief of spoorwegwa wat die Republiek onder eie aandrywing of op sy eie wiele binnegekom het, binne drie werksdae na aankoms van die ’n oor-grens ingevoer is deur is wat (ii) (iii) 5 10 15 20 25 30 35 40 45 - 57 Verify source ↗
Die volgende doeaneprosedures maak voorsiening vir die klaring van goedere vir binnelandse
The listed customs procedures are the procedures under which goods may be cleared for domestic use.
57. Die volgende doeaneprosedures maak voorsiening vir die klaring van goedere vir binnelandse gebruik onder daardie prosedure: - 1 Verify source ↗
Die prosedure vir tydelike uitvoer wat in Dele 3 en 4 van Hoofstuk 17 die klaring van
This section refers to procedures for temporary export and outward processing that allow certain goods to be cleared for domestic use under those procedures.
1. Die prosedure vir tydelike uitvoer wat in Dele 3 en 4 van Hoofstuk 17 die klaring van heringevoerde onveranderde goedere vir binnelandse gebruik onder daardie prosedure veroorloof; en 2. die prosedure vir uitwaartse prosessering wat in Hoofstuk 20 die klaring van uitwaarts geprosesseerde kompenserende produkte vir binnelandse gebruik onder daardie prosedure veroorloof wanneer daardie produkte ingevoer word. - 58 Verify source ↗
Let wel dat die voorgeskrewe tydperke vir die indiening van klaringsbriewe in bepaalde gevalle
In certain cases, the time period for submitting clearance letters may be extended if there are good grounds.
58. Let wel dat die voorgeskrewe tydperke vir die indiening van klaringsbriewe in bepaalde gevalle ingevolge artikel 908 op goeie gronde verleng kan word. - 59 Verify source ↗
Artikel 2 bepaal wanneer goedere ‘‘aankom’’.
Some imported goods must be cleared before arrival, and a clearance declaration for certain containerised goods must be filed at least 3 calendar days before the goods reach the customs seaport.
59. Artikel 2 bepaal wanneer goedere ‘‘aankom’’. 182 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 182 (iv) a vehicle which entered the Republic under its own power or on its own wheels, when the vehicle arrives at the land border post where the vehicle enters the Republic. (2) Subsection (1) may not be read as affecting the clearance of goods that must be cleared in advance in terms of subsection (4) or that may be cleared in advance in terms of section 170. (3) Subsection (1) does not apply to items in a person’s accompanied or unaccompanied baggage that are in terms of section 89 required to be cleared for home use or a customs procedure, and for clearing such items a clearance declaration meeting the requirements of section 171(1)(a) to (d) must be submitted to the customs authority in accordance with section 480. (4) (a) Containerised goods consigned for delivery to a licensed container terminal or depot situated outside the area of jurisdiction of the Customs Office serving the customs seaport where the goods are to be off-loaded from the vessel transporting the goods to the Republic must, despite subsection (1)(a), in accordance with paragraph (b) be cleared in advance for home use or a permissible customs procedure before the arrival of the goods at that customs seaport. (b) A clearance declaration meeting the requirements of section 171(1)(a) to (d) must, subject to section 909, be submitted to the customs authority at least three calendar days before the arrival of the goods at the customs seaport referred to in paragraph (a). (c) The customs authority may proceed with processing and validating a clearance declaration submitted in accordance with this subsection despite the fact that the goods have not yet arrived at the relevant customs seaport. (d) The goods may provisionally be released for home use or the required customs procedure before the arrival of the goods at the relevant customs seaport pending release of the goods upon arrival at that seaport, but such provisional release falls away if the goods are detained upon arrival. (e) If the goods are detained upon arrival at the relevant customs seaport, the customs authority may, in a notice of detention referred to in section 757, determine that the goods must be removed to a licensed terminal or depot. (f) If a clearance declaration referred to in paragraph (b) is not submitted to the customs authority within the timeframe applicable to the goods in terms of that paragraph— (i) (ii) the other provisions of this subsection cease to apply; subsection (2) with reference to subsection (4) ceases to apply to the goods; and subsection (1)(a) becomes applicable to the goods and a clearance declaration must be submitted in respect of the goods in accordance with the requirements of that subsection. (iii) 5 10 15 20 25 30 35 Certain categories of imported goods excluded from clearance requirements 40 91. (1) The following categories of imported goods are excluded from sections 89 and 90 and goods falling within those categories are not required to be cleared in accordance with those sections, subject to subsection (4):60 (a) Goods which were on board a foreign-going vessel or aircraft or a cross-border railway carriage when the vessel, aircraft or railway carriage entered the Republic and which— (i) are not off-loaded or taken off the vessel, aircraft or railway carriage whilst the vessel, aircraft or railway carriage is in the Republic; (ii) are not used on board the vessel, aircraft or railway carriage whilst the (iii) vessel, aircraft or railway carriage is in the Republic; and remain on board the vessel, aircraft or railway carriage until the vessel, aircraft or railway carriage leaves the Republic; (b) vessels, aircraft, locomotives and railway carriages which— 45 50 - 60 Verify source ↗
Exclusion of the goods listed in section 91 from clearance requirements does not have the effect of
Goods listed in section 91 are not exempt from customs control just because they are excluded from clearance requirements.
60. Exclusion of the goods listed in section 91 from clearance requirements does not have the effect of exempting the goods from customs control. The goods remain subject to customs control for as long as a condition stated in section 28 applies to the goods. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 183 Wet No 31 van 2014 183 (iv) lokomotief of spoorwegwa by die spoor-grensoorgang waar dit die Republiek binnegekom het; of ’n voertuig wat die Republiek onder eie aandrywing of op sy eie wiele binnegekom het, wanneer die voertuig aankom by die land-grenspos waar die voertuig die Republiek binnekom. (2) Subartikel (1) mag nie uitgelê word op ’n wyse as sou dit die klaring van goedere wat ingevolge subartikel (4) vooruit geklaar moet word of die klaring van goedere wat ingevolge artikel 170 vooruit geklaar mag word, raak nie. (3) Subartikel (1) is nie van toepassing op items in ’n persoon se vergeselde of onvergeselde bagasie wat ’n doeaneprosedure geklaar moet word nie, en vir die klaring van sulke items moet ’n klaringsbrief wat aan die voorskrifte van artikel 171(1)(a) tot (d) voldoen by die doeanegesag ooreenkomstig artikel 480 ingedien word. ingevolge artikel 89 vir binnelandse gebruik of (4) (a) Behouerde goedere wat versend word vir lewering aan ’n gelisensieerde houerterminaal or houerdepot geleë buite die jurisdiksiegebied van die Doeanekantoor wat die doeaneseehawe bedien waar die goedere afgelaai sal word van die vaartuig wat die goedere na die Republiek vervoer, moet ondanks subartikel (1)(a) vooruit ooreenkomstig paragraaf (b) geklaar word vir binnelandse gebruik of ’n toelaatbare doeaneprosedure voor die aankoms van die goedere by daardie seehawe. (b) ’n Klaringsbrief wat aan die voorskrifte van artikel 171(1)(a) tot (d) voldoen, moet, behoudens artikel 909, by die doeanegesag ingedien word minstens drie kalenderdae voor die aankoms van die goedere by die doeaneseehawe bedoel in paragraaf (a). (c) Die doeanegesag kan met die prosessering en verifiëring van die klaringsbrief voortgaan wat ooreenkomstig hierdie subartikel ingedien is ondanks die feit dat die goedere nog nie by die betrokke doeaneseehawe aangekom het nie. (d) Die goedere kan voorwaardelik vir binnelandse gebruik of die verlangde doeaneprosedure voor die aankoms van die goedere by die betrokke seehawe vrygestel word hangende vrystelling van die goedere by aankoms by daardie seehawe, maar sodanige voorwaardelike vrystelling verval indien die goedere by aankoms onder detensie geplaas word. (e) Indien die goedere by aankoms by die betrokke seehawe onder detensie geplaas word, kan die doeanegesag in ’n detensiekennisgewing bedoel in artikel 757 bepaal dat die goedere na ’n gelisensieerde terminaal of depot verwyder moet word. 5 10 15 20 25 30 (f) Indien ’n klaringsbrief bedoel in paragraaf (b) nie by die doeanegesag ingedien 35 word binne die tydsraam wat vir die goedere ingevolge daardie paragraaf geld nie— (i) hou die ander bepalings van hierdie subartikel op om van toepassing te wees; (ii) hou subartikel (2), vir sover daarin na subartikel (4) verwys word, op om vir die goedere te geld; en (iii) word subartikel (1)(a) op die goedere van toepassing en moet ’n klaringsbrief volgens voorskrif van die vereistes van daardie subartikel ten opsigte van die goedere ingedien word. 40 Sekere kategorieë ingevoerde goedere van klaringsvereistes uitgesluit 91. (1) Die volgende kategorieë ingevoerde goedere is van artikels 89 en 90 uitgesluit, en goedere wat binne daardie kategorieë val, hoef nie volgens voorskrif van daardie artikels geklaar te word nie, behoudens subartikel (4):60 (a) Goedere wat aan boord van ’n land-uitgaande vaartuig of vliegtuig of ’n oor-grens spoorwegwa was toe die vaartuig, vliegtuig of spoorwegwa die Republiek binnegekom het, en wat— (i) nie van die vaartuig, vliegtuig of spoorwegwa afgelaai of afgeneem word terwyl die vaartuig, vliegtuig of spoorwegwa in die Republiek is nie; (ii) nie aan boord van die vaartuig, vliegtuig of spoorwegwa gebruik word terwyl die vaartuig, vliegtuig of spoorwegwa in die Republiek is nie; en (iii) aan boord van die vaartuig, vliegtuig of spoorwegwa bly totdat die vaartuig, vliegtuig of spoorwegwa die Republiek verlaat; (b) vaartuie, vliegtuie, lokomotiewe en spoorwegwaens wat— 45 50 55 - 60 Verify source ↗
Uitsluiting van die goedere in artikel 91 vermeld van klaringsvereistes het nie tot gevolg dat die
Goods excluded from clearance requirements are still under customs control while any section 28 requirement applies, and the customs authority may inspect, detain, and demand proof for goods claimed to be in an excluded category.
60. Uitsluiting van die goedere in artikel 91 vermeld van klaringsvereistes het nie tot gevolg dat die goedere van doeanebeheer onthef word nie. Die goedere bly onderhewig aan doeanebeheer vir solank as wat ’n vereiste in artikel 28 vermeld op die goedere van toepassing is. 184 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 184 (i) upon entering the Republic automatically come under the temporary (ii) admission procedure in terms of section 289;61 or left the Republic under the temporary export procedure in terms of section 402 and re-enter the Republic on the inbound leg of the procedure;62 (c) reusable transport equipment which— (i) upon entering the Republic automatically come under the temporary (ii) admission procedure in terms of section 290; or left the Republic under the temporary export procedure in terms of section 403 and re-enters the Republic on the inbound leg of that procedure; (d) goods entering the Republic on board— (ii) (i) foreign-going vessels or aircraft or cross border trains referred to in section 334(2) as stores reasonably needed for that vessel, aircraft or train on its current voyage; or foreign-going naval vessels or foreign-going naval or military aircraft as stores reasonably needed for that vessel or aircraft on its current voyage; accompanied and unaccompanied baggage items of persons referred to in section 477(2)(a) entering the Republic, other than those items that must in terms of section 480(1) be cleared for home use or a customs procedure; accompanied and unaccompanied baggage of persons referred to in section 477(3)(a) entering the Republic, provided the baggage— (i) remain on board the vessel or aircraft which brought it into the Republic until the vessel or aircraft leaves the Republic; or (e) (f) 5 10 15 20 (ii) are transferred under customs supervision to another foreign-going 25 vessel or aircraft in which the baggage will leave the Republic; (g) goods in a single consignment with a customs value not exceeding R500, subject to subsection (2); (h) goods, including trade samples, which have no commercial value; (i) international postal articles of the following kinds imported into the Republic for delivery in the Republic by the South African Post Office:63 (i) Letters, postcards, greeting cards, telegrams and other similar commu- nications containing personal messages only; (ii) printed papers not subject to any import taxes; and (iii) human remains; or any other category of goods as may be determined by rule. literature for the blind; (j) (k) (2) (a) If goods are imported in more than one consignment for delivery to the same addressee in the same calendar year, the exemption contained in subsection (1)(g) applies only to the extent that the combined customs value of the goods contained in those consignments does not exceed R500. (b) The exemption contained in subsection (1)(g) does not apply to accompanied and unaccompanied baggage of persons entering the Republic. (3) The customs authority may— (a) (b) inspect or detain goods claimed to fall within an excluded category listed in subsection (1);64 and require proof that the goods do fall within such an excluded category. 30 35 40 45 - 61 Verify source ↗
Foreign trucks, buses and taxis entering the Republic are not excluded from clearance requirements,
Foreign trucks, buses, and taxis entering the Republic are not excluded from clearance requirements, and they may be cleared for temporary admission under simplified clearance requirements.
61. Foreign trucks, buses and taxis entering the Republic are not excluded from clearance requirements, but may in terms of sections 270 and 271 be cleared for temporary admission in accordance with simplified clearance requirements. - 62 Verify source ↗
South African trucks, buses and taxis re-entering the Republic on the return leg of the temporary
South African trucks, buses and taxis returning to the Republic after temporary export may be cleared under simplified clearance requirements.
62. South African trucks, buses and taxis re-entering the Republic on the return leg of the temporary export procedure are not excluded from clearance requirements, but may in terms of sections 389 and 390 be cleared in accordance with simplified clearance requirements. - 63 Verify source ↗
International postal articles imported by private couriers must be dealt with as ordinary imported
International postal articles imported by private couriers must be treated as ordinary imported goods, and they may be cleared under expedited clearance requirements in Chapter 24.
63. International postal articles imported by private couriers must be dealt with as ordinary imported goods, but may be cleared in accordance with expedited clearance requirements in terms of Chapter 24. - 64 Verify source ↗
See also section 754 for detention of such goods.
Some imported goods are exempt from customs procedures, but the customs authority may inspect or detain goods it says fall outside the exempt categories and may require proof.
64. See also section 754 for detention of such goods. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 185 Wet No 31 van 2014 185 (i) wanneer dit die Republiek binnekom, outomaties onder die prosedure vir tydelike toelating ingevolge artikel 289 kom;61 of (ii) die Republiek onder die prosedure vir tydelike uitvoer ingevolge artikel 402 verlaat het en die Republiek herbinnekom op die inwaartse fase van die prosedure;62 (c) herbruikbare vervoertoerusting wat— (i) wanneer dit die Republiek binnekom, outomaties onder die prosedure vir tydelike toelating ingevolge artikel 290 kom; of (ii) die Republiek onder die prosedure vir tydelike uitvoer ingevolge artikel 403 verlaat het en die Republiek herbinnekom op die inwaartse fase van daardie prosedure; (d) goedere wat die Republiek binnekom aan boord van— (i) (ii) land-uitgaande vaartuie of vliegtuie of oor-grens treine bedoel in artikel 334(2) as voorrade wat redelikerwyse nodig is vir daardie voertuig, vliegtuig of trein op sy huidige vaart, vlug of tog; of land-uitgaande vlootvaartuie of -vliegtuie of land-uitgaande vloot- of militêre vaartuie as voorrade wat redelikerwyse nodig is vir daardie vaartuig of vliegtuig op sy huidige vaart of vlug; (f) (e) vergeselde of onvergeselde bagasie-items van persone bedoel in artikel 477(2)(a) wat die Republiek binnekom, behalwe daardie items wat ingevolge artikel 480(1) vir binnelandse gebruik of ’n doeaneprosedure geklaar moet word; vergeselde of onvergeselde bagasie van persone bedoel in artikel 477(3)(a) wat die Republiek binnekom, mits die bagasie— (i) aan boord van die vaartuig of vliegtuig waarin dit in die Republiek ingebring is, bly totdat die vaartuig of vliegtuig die Republiek verlaat; of (ii) onder doeanetoesig oorgeplaas word na ’n ander land-uitgaande vaartuig of vliegtuig waarin die bagasie die Republiek sal verlaat; (g) goedere in ’n enkele besending met ’n doeanewaarde wat nie R500 oorskry nie, behoudens subartikel (2); (h) goedere, met inbegrip van handelsmonsters, wat geen kommersiële waarde (i) het nie; internasionale posstukke van die volgende soorte wat in die Republiek ingevoer is vir aflewering in die Republiek deur die Suid-Afrikaanse Poskantoor:63 (i) Briewe, poskaarte, groetekaartjies, telegramme en ander soorgelyke kommunikasies wat slegs persoonlike boodskappe bevat; (ii) gedrukte dokumente wat nie aan enige invoerbelastings onderworpe is nie; en literatuur vir blindes; (iii) (j) menslike oorskot; of (k) enige ander kategorie goedere soos by reël bepaal mag word. (2) (a) Indien goedere in meer as een besending vir aflewering aan dieselfde geadresseerde in dieselfde kalenderjaar ingevoer word, geld die ontheffing in subartikel (1)(g) slegs in soverre die gekombineerde doeanewaarde van die goedere in daardie besendings nie R500 oorskry nie. (b) Die ontheffing vervat in subartikel (1)(g) geld nie vir vergeselde en onvergeselde bagasie van persone wat die Republiek binnekom nie. (3) Die doeanegesag kan— 5 10 15 20 25 30 35 40 45 (a) goedere wat na bewering in ’n uitgeslote kategorie vermeld in subartikel (1) 50 val, inspekteer of onder detensie plaas;64 en (b) bewys vereis dat die goedere wel in daardie uitgeslote kategorie val. - 61 Verify source ↗
Buitelandse trokke, busse en taxi’s wat die Republiek binnekom, word nie van klaringsvereistes
Foreign trucks, buses, and taxis entering the Republic may be cleared for temporary admission under shortened clearance requirements.
61. Buitelandse trokke, busse en taxi’s wat die Republiek binnekom, word nie van klaringsvereistes uitgesluit nie, maar kan ingevolge artikels 270 en 271 vir tydelike toelating ooreenkomstig verkorte klaringsvereistes geklaar word. - 62 Verify source ↗
Suid-Afrikaanse trokke, busse en taxi’s wat die Republiek herbinnekom op die inwaartse fase van die
South African trucks, buses, and taxis re-entering the Republic during the inward phase of temporary export are not excluded from clearance requirements and may be cleared under reduced clearance requirements.
62. Suid-Afrikaanse trokke, busse en taxi’s wat die Republiek herbinnekom op die inwaartse fase van die prosedure vir tydelike uitvoer word nie van klaringsvereistes uitgesluit nie, maar kan ingevolge artikels 389 en 390 ooreenkomstig verkorte klaringsvereistes geklaar word. - 63 Verify source ↗
Internasionale posstukke ingevoer deur privaat koerierdienste moet behandel word as gewone
International parcels imported by private courier services must be treated as ordinary imported goods, and they may be cleared under shortened clearance requirements in Chapter 24.
63. Internasionale posstukke ingevoer deur privaat koerierdienste moet behandel word as gewone ingevoerde goedere, maar mag ooreenkomstig verkorte klaringsvereistes ingevolge Hoofstuk 24 geklaar word. - 64 Verify source ↗
Kyk ook artikel 754 vir die plasing van sodanige goedere onder detensie.
Section 64 refers readers to article 754 about placing such goods under detention, and excludes prohibited, restricted, sectorally controlled, and counterfeit goods from this section.
64. Kyk ook artikel 754 vir die plasing van sodanige goedere onder detensie. 186 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 186 (4) This section does not apply to prohibited, restricted, sectorally controlled and counterfeit goods, and such goods must be dealt with in accordance with Chapters 35 and 36. Consequences in event of failure to clear goods imported through places of entry65 92. (1) If no clearance declaration is submitted in terms of section 90(1) or (3) in respect of imported goods to which section 89 applies within the period or at the time applicable to those goods, or if such goods were diverted for home use before the period for submitting the clearance declaration has elapsed, the goods must— (a) be dealt with in accordance with section 570(1)(a), read with section 580;66 or (b) for tax purposes be regarded to be cleared for home use under Chapter 867 if the goods were— (i) diverted for home use; or (ii) damaged, destroyed, lost or unaccounted for and it is not proved in 5 10 accordance with Chapter 25— (aa) that the goods were damaged, destroyed, lost or unaccounted for 15 due to a recognised cause;68 and (bb) in the case of goods lost due to a recognised cause, that the goods, after having been lost, have not gone into home use in any way. (2) The burden to prove for purposes of this section that a clearance declaration to clear goods for home use or a customs procedure has been submitted to the customs authority within the period or at the time applicable to the goods, rests on the person who alleges this fact. (3) Subsection (1) applies apart from any criminal proceedings that may be instituted, administrative penalty that may be imposed or other step that may be taken by the customs authority in terms of this Act for any breach of section 89 or 90(1) or (3), which may include, where not inconsistent with this Act or other applicable legislation or otherwise inappropriate— seizing the goods in terms of Chapter 34; (a) (b) allowing the importer of the goods to abandon the goods to the Commissioner (c) in accordance with Chapter 26; and allowing or directing the importer— (i) (ii) to remove the goods from the Republic; or to destroy the goods under supervision of the customs authority or an organ of state designated by the customs authority. Clearance of goods destined for export 20 25 30 35 93. (1) All goods destined for export from the Republic must, subject to sections 95, 775 and 784, be cleared for export. (2) Goods may in terms of subsection (1) be cleared for— (a) outright export in terms of the export procedure;69 (b) export under a customs procedure that allows goods to be cleared for export 40 under that procedure in terms of the export procedure;70 or - 65 Verify source ↗
For consequences when goods are imported otherwise than through places of entry, see section 42.
If goods are imported other than through places of entry, this section points to section 42 for the consequences.
65. For consequences when goods are imported otherwise than through places of entry, see section 42. - 66 Verify source ↗
Removal of the goods to a state warehouse.
Section 66 concerns the removal of goods to a state warehouse.
66. Removal of the goods to a state warehouse. - 67 Verify source ↗
For tax implications if goods are regarded to be cleared for home use under Chapter 8, see section
This section points readers to section 153 for tax implications when goods are treated as cleared for home use under Chapter 8.
67. For tax implications if goods are regarded to be cleared for home use under Chapter 8, see section 153. - 68 Verify source ↗
See definition of ‘‘recognised cause’’ in section 1.
This section points readers to the definition of “recognised cause” in section 1.
68. See definition of ‘‘recognised cause’’ in section 1. - 69 Verify source ↗
Chapter 16 provides for the export of goods under the export procedure. The export procedure covers
This section says Chapter 16 deals with exporting goods under the export procedure.
69. Chapter 16 provides for the export of goods under the export procedure. The export procedure covers the export of goods for outright export and various other customs procedures. See section 361(2). - 70 Verify source ↗
The following customs procedures provide for the export of goods under that procedure subject to
The provision says certain customs procedures allow goods to be exported, but only if export clearance is obtained under the export procedure.
70. The following customs procedures provide for the export of goods under that procedure subject to clearance for export in terms of the export procedure: - 1 Verify source ↗
The temporary admission procedure in terms of Chapter 12, in relation to goods cleared and
Goods covered by this section must be cleared for export, and a person claiming timely filing must prove it. The section also gives customs authority powers to seize, surrender, remove, or destroy goods in certain cases.
1. The temporary admission procedure in terms of Chapter 12, in relation to goods cleared and released for that procedure in terms of Part 2 of that Chapter; STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 187 Wet No 31 van 2014 187 (4) Hierdie artikel is nie van toepassing op verbode, beperkte, sektorbeheerde of nagemaakte goedere nie, en met sodanige goedere moet daar volgens voorskrif van Hoofstukke 35 en 36 gehandel word. Gevolge in geval van versuim om goedere te klaar wat deur plekke van toegang ingevoer word65 5 92. (1) Indien geen klaringsbrief ten opsigte van ingevoerde goedere waarop artikel 89 van toepassing is ingevolge artikel 90(1) of (3) ingedien word binne die tydperk of op die tydstip wat op daardie goedere van toepassing is nie, of indien sodanige goedere afgewend word vir binnelandse gebruik voordat die tydperk vir indiening van die klaringsbrief verval, moet— (a) daar met die goedere volgens voorskrif van artikel 570(1)(a), saamgelees met artikel 580, gehandel word;66 of (b) die goedere vir belastingdoeleindes geag word vir binnelandse gebruik kragtens Hoofstuk 8 geklaar te wees67 indien die goedere— (i) vir binnelandse gebruik afgewend is; of (ii) beskadig, vernietig, verlore of rekenskaploos is en daar nie volgens voorskrif van Hoofstuk 25 bewys word nie— (aa) dat die goedere weens ’n erkende oorsaak68 beskadig, vernietig, verlore of rekenskaploos geraak het; en (bb) in die geval van goedere wat weens ’n erkende oorsaak verlore geraak het, dat die goedere, nadat dit verloor is, nie op enige wyse in binnelandse gebruik gegaan het nie. (2) Die onus om vir doeleindes van hierdie artikel te bewys dat ’n klaringsbrief ter klaring van goedere vir binnelandse gebruik of ’n doeaneprosedure by die doeanegesag ingedien is binne die tydperk, of op die tydstip, wat vir daardie goedere geld, rus op die persoon wat hierdie feit beweer. (3) Subartikel (1) kan toegepas word afgesien van enige strafregtelike verrigtinge wat ingestel kan word, administratiewe boete wat opgelê kan word, of ander stap wat deur die doeanegesag ingevolge hierdie Wet gedoen kan word, vir enige breuk van artikel 89 of 90(1) of (3), wat kan insluit, waar dit nie met hierdie Wet of ander geldende wetgewing onbestaanbaar of andersins onvanpas is nie— (a) om op die goedere ingevolge Hoofstuk 34 beslag te lê; (b) om die invoerder van die goedere toe te laat om die goedere ooreenkomstig Hoofstuk 26 aan die Kommissaris oor te gee; en (c) om die invoerder toe te laat of te gelas om die goedere— (i) uit die Republiek te verwyder; of (ii) onder toesig van die doeanegesag of ’n staatsorgaan aangewys deur die 10 15 20 25 30 35 doeanegesag te vernietig. Klaring van goedere bestem vir uitvoer 93. (1) Alle goedere bestem vir uitvoer uit die Republiek moet, behoudens artikels 95, 40 775 en 784, vir uitvoer geklaar word. (2) Goedere kan ingevolge subartikel (1) geklaar word vir— regstreekse uitvoer ingevolge die uitvoerprosedure;69 (a) (b) uitvoer onder ’n doeaneprosedure wat die klaring van goedere vir uitvoer onder daardie prosedure ingevolge die uitvoerprosedure magtig;70 of 45 - 65 Verify source ↗
Vir gevolge wanneer goedere anders as deur plekke van toegang ingevoer word, kyk artikel 42.
For goods imported other than through places of entry, this section points to article 42.
65. Vir gevolge wanneer goedere anders as deur plekke van toegang ingevoer word, kyk artikel 42. - 66 Verify source ↗
Verwydering van die goedere na ’n staatspakhuis.
Section heading: removal of goods to a state warehouse.
66. Verwydering van die goedere na ’n staatspakhuis. - 67 Verify source ↗
Vir belastinggevolge indien goedere geag word vir binnelandse gebruik kragtens Hoofstuk 8 geklaar
For tax consequences, if goods are deemed to be cleared for home use under Chapter 8, see article 153.
67. Vir belastinggevolge indien goedere geag word vir binnelandse gebruik kragtens Hoofstuk 8 geklaar te wees, kyk artikel 153. - 68 Verify source ↗
Kyk omskrywing van‘‘erkende oorsaak’’ in artikel 1.
This section refers the reader to the definition of ‘erkende oorsaak’ in section 1.
68. Kyk omskrywing van‘‘erkende oorsaak’’ in artikel 1. - 69 Verify source ↗
Hoofstuk 16 maak voorsiening vir die uitvoer van goedere onder die uitvoerprosedure. Die
Chapter 16 provides for the export of goods under the export procedure.
69. Hoofstuk 16 maak voorsiening vir die uitvoer van goedere onder die uitvoerprosedure. Die uitvoerprosedure dek die uitvoer van goedere vir regstreekse uitvoer en onder verskeie ander doeaneprosedures. Kyk artikel 361(2). - 70 Verify source ↗
Die volgende doeaneprosedures maak voorsiening vir die uitvoer van goedere onder daardie
This section says the listed customs procedures allow goods to be exported under that procedure, subject to export clearance under the export procedure.
70. Die volgende doeaneprosedures maak voorsiening vir die uitvoer van goedere onder daardie prosedure behoudens klaring vir uitvoer ingevolge die uitvoerprosedure: - 1 Verify source ↗
Die prosedure vir tydelike toelating ingevolge Hoofstuk 12, met betrekking tot goedere geklaar en
Some goods must be cleared for export under the relevant customs procedure or international arrangement.
1. Die prosedure vir tydelike toelating ingevolge Hoofstuk 12, met betrekking tot goedere geklaar en vrygestel vir daardie prosedure ingevolge Deel 2 van daardie Hoofstuk; 188 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 188 (c) export under a customs procedure that allows goods to be cleared for export under that procedure in accordance with an international clearance arrange- ment.71 (3) Goods referred to in— (a) (b) (c) subsection (2)(a) must be cleared for outright export in accordance with the provisions of this Act applicable to the clearance of goods for outright export; subsection (2)(b) must be cleared for export in accordance with the provisions of this Act applicable to the clearance of goods for export under the relevant customs procedure; or subsection (2)(c) must be cleared for export in accordance with the provisions of this Act giving effect to the relevant international arrangement. When export clearance declarations for goods exported through places of exit must be submitted72 94. (1) For the purpose of clearing goods that are in terms of section 93 required to be cleared for export, a clearance declaration meeting the requirements of section 171(1)(a) to (d) must, subject to subsections (2), (3) and (4) and section 909, be submitted to the customs authority— (a) if the goods are to be exported by sea, not later than two hours before the goods are delivered to— (i) a container depot, in the case of goods to be containerised for export by (ii) sea at a container depot; or the sea cargo terminal where the goods will be loaded on board the foreign-going vessel in which the goods are to be exported, in the case of including goods containerised for export by sea all other goods, otherwise than at a container depot; (b) if the goods are to be exported by air, not later than one hour before the goods are delivered to— (i) an air cargo depot, in the case of goods to be packed for export by air at (ii) an air cargo depot; or the air cargo terminal where the goods will be loaded on board the foreign-going aircraft in which the goods are to be exported, in the case of all other goods, including goods packed for export by air otherwise than at an air cargo depot; if the goods are to be exported by rail, not later than one hour before the goods are delivered to the rail cargo terminal where the goods will be loaded on board a cross-border railway carriage in which the goods are to be exported; if the goods are to be exported by road on board a truck, at any time after the goods have been loaded on board the truck but not later than the time the truck reaches the land border-post where the goods will be exported; if the goods are to be exported through a cross-border pipeline or by means of a cross-border cable car or conveyor belt, within such period as may be prescribed by rule; if the goods are electricity to be exported through a cross-border transmission line, within such period as may be prescribed by rule; or (c) (d) (e) (f) 5 10 15 20 25 30 35 40 2. the temporary export procedure in terms of Chapter 17, in relation to goods cleared and released for that procedure in terms of Part 2 of that Chapter; 3. goods exported as compensating products under the inward processing procedure in terms of Chapter 18; and 4. goods exported under the outward processing procedure in terms of Chapter 20. - 110 Verify source ↗
For issuing directions and permissions subject to conditions, see section 918.
This section points to section 918 for directions and permissions subject to conditions.
110. For issuing directions and permissions subject to conditions, see section 918. - 111 Verify source ↗
See for instance section 570(1).
This provision says Chapter 5 sets general rules for transporting, sealing, loading, unloading, and transferring goods, with other more specific Act provisions taking priority if there is a conflict.
111. See for instance section 570(1). STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 215 Wet No 31 van 2014 215 HOOFSTUK 5 ALGEMEEN-GELDENDE BEGINSELS VIR VERVOER, SEËL EN LAAI VAN GOEDERE Doel en toepassing van hierdie Hoofstuk 119. (1) Die doel van hierdie Hoofstuk is om algemeen-geldende beginsels te bepaal 5 vir— (a) die vervoer van goedere wat nie in vry sirkulasie is nie; (b) die seël van houers, voertuie en verpakkings; (c) die oplaai en aflaai van goedere bestem vir uitvoer; en (d) die oorplasing van goedere— tussen vaartuie; tussen voertuie; en tussen houers. (i) (ii) (iii) (2) Hierdie Hoofstuk is van toepassing behoudens enige ander bepaling van hierdie Wet wat spesifiek vir die vervoer, seël, oplaai, aflaai of oorplasing van goedere onder ’n bepaalde doeaneprosedure geld, en in die geval van enige teenstrydigheid tussen ’n bepaling van hierdie Hoofstuk en so ’n ander bepaling van hierdie Wet, geniet daardie ander bepaling voorrang. Deel 1 Vervoer van goedere wat nie in vry sirkulasie is nie 10 15 20 Toepassing van hierdie Deel 120. (1) Hierdie Deel is van toepassing op die vervoer van alle goedere wat nie in vry sirkulasie is nie uitgesonderd die volgende kategorieë goedere: (a) Goedere vervoer aan boord van ’n land-uitgaande vaartuig of vliegtuig vanaf— (i) die plek waar die vaartuig of vliegtuig die Republiek binnegekom het tot die doeaneseehawe of -lughawe waar die goedere afgelaai word; (ii) die plek waar die vaartuig of vliegtuig die Republiek binnegekom het tot die plek waar die vaartuig of vliegtuig die Republiek verlaat, indien die goedere nie in die Republiek afgelaai word nie; of 25 30 (iii) die doeaneseehawe of -lughawe waar die goedere aan boord van die vaartuig of vliegtuig vir uitvoer uit die Republiek gelaai is tot die plek waar die vaartuig of vliegtuig die Republiek verlaat; (b) goedere vervoer aan boord van ’n oor-grens spoorwegwa vanaf— (i) die plek van toegang waar die spoorwegwa die Republiek binnegekom 35 het tot die spoorvragterminaal waar die goedere afgelaai word; (ii) die spoorvragterminaal waar die goedere aan boord van die spoorwegwa vir uitvoer uit die Republiek gelaai is tot die plek van uitgang waar die spoorwegwa die Republiek verlaat; of (iii) die plek van toegang waar die spoorwegwa die Republiek binnegekom het tot die plek van uitgang waar die spoorwegwa die Republiek verlaat, indien die goedere nie in die Republiek afgelaai is nie; (c) goedere vervoer tussen terminale en depots wat deur dieselfde Doeanekantoor bedien word; (d) goedere vervoer op gesag van ’n lasgewing uitgereik of toestemming verleen ’n deur die doeanegesag ingevolge ’n bepaling van hierdie Wet of belastingheffings-Wet en die goedere vervoer word ooreenkomstig die vereistes en voorwaardes van die lasgewing of toestemming; of110 (e) goedere vervoer ooreenkomstig ’n dwingende bepaling van hierdie Wet of ’n belastingheffings-Wet.111 (2) Subartikel (1) mag nie uitgelê word op ’n wyse wat afbreuk doen aan die vragverslagdoeningsvereistes in Hoofstuk 3 vervat nie. 40 45 50 - 110 Verify source ↗
Vir uitreik van lasgewings en toestemming behoudens voorwaardes, kyk artikel 918.
This provision directs the reader to article 918 for rules on issuing notices and giving consent subject to conditions.
110. Vir uitreik van lasgewings en toestemming behoudens voorwaardes, kyk artikel 918. - 111 Verify source ↗
Kyk byvoorbeeld artikel 570(1).
Goods not in free circulation are to be transported only under customs procedures.
111. Kyk byvoorbeeld artikel 570(1). 216 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 216 Goods not in free circulation to be transported only under customs procedures - 121 Verify source ↗
Goods not in free circulation may be transported in or through the Republic
Goods not in free circulation may be transported in or through the Republic only if a customs procedure allows it and the transport follows this Act.
121. Goods not in free circulation may be transported in or through the Republic only— (a) under a customs procedure that provides for or allows the transport of goods under that procedure; and in accordance with the provisions of this Act applicable to such transport. (b) 5 Persons permitted to transport goods not in free circulation - 122 Verify source ↗
Goods not in free circulation may be transported only by—
Goods not in free circulation may be transported only by specified carriers or permitted persons, and the customs authority may impose transport controls.
122. Goods not in free circulation may be transported only by— (a) a licensed carrier; (b) a carrier represented in the Republic by a registered agent, if the carrier is not 10 (c) located in the Republic; or any other person permitted in terms of the customs procedure under which the goods are transported, to transport goods under that procedure. Measures to ensure integrity of transport of goods not in free circulation 123. (1) The customs authority may, in addition to its other enforcement functions,112 take any steps or issue any directions necessary to guard against any unauthorised interference when goods not in free circulation are transported, including by— (a) pre-approving the vehicle or container in which the goods are to be transported; (b) marking or sealing the holding compartment of the vehicle or the container; (c) (d) (e) (f) stipulating the mode of transport; stipulating the route to be followed; stipulating the specific place to which the goods must be delivered; requiring the provision of security in terms of Chapter 31 or any security additional to security already given in terms of that Chapter; shortening any applicable time limits within which the transport of the goods must commence and be completed; or requiring that the goods be transported under supervision of a customs escort. (2) Any steps taken or directions issued by the customs authority in terms of (g) (h) subsection (1) are subject to such conditions or requirements as— (a) may be prescribed by rule; or (b) the customs authority may determine in a specific case. 15 20 25 30 Transport of goods not in free circulation with other goods in same vehicle - 124 Verify source ↗
Goods not in free circulation may be transported on the same vehicle with goods
Goods not in free circulation may be carried on the same vehicle with goods in free circulation only if prescribed requirements are met or the customs authority permits it in a specific case. Carriers or other persons transporting those goods must promptly report breakdowns, accidents, or other unforeseen events to the customs authority electronically.
124. 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. 35 Accidents and other unforeseen events 125. (1) The carrier or other person transporting goods not in free circulation must promptly report to the customs authority electronically in accordance with section 913 any breakdown, accident or other unforeseen event occurring in the course of transporting the goods which compromises the integrity of the goods or the transport of the goods. 40 - 112 Verify source ↗
See Chapter 33.
The heading indicates that goods not in free circulation are transported only under customs procedures.
112. See Chapter 33. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 217 Wet No 31 van 2014 217 Vervoer van goedere nie in vry sirkulasie nie slegs onder doeaneprosedures - 121 Verify source ↗
Goedere wat nie in vry sirkulasie is nie mag in of deur die Republiek vervoer
Goods not in free circulation may be transported in or through the Republic only under a customs procedure that allows it and in line with this Act.
121. Goedere wat nie in vry sirkulasie is nie mag in of deur die Republiek vervoer word slegs— (a) onder ’n doeaneprosedure wat vir die vervoer van goedere onder daardie prosedure voorsiening maak of dit toelaat; en (b) ooreenkomstig die bepalings van hierdie Wet wat vir sodanige vervoer geld. Persone gemagtig om goedere nie in vry sirkulasie nie te vervoer - 122 Verify source ↗
Goedere wat nie in vry sirkulasie is nie mag vervoer word slegs deur—
Goods not in free circulation may be transported only by specified authorised persons, and the customs authority may impose transport controls.
122. Goedere wat nie in vry sirkulasie is nie mag vervoer word slegs deur— (a) (b) (c) in die Republiek verteenwoordig word deur ’n gelisensieerde vervoerder; ’n ’n vervoerder wat geregistreerde agent, indien die vervoerder nie in die Republiek gesetel is nie; of enige ander persoon wat ingevolge die doeaneprosedure waaronder die goedere vervoer word, toegelaat word om die goedere onder daardie prosedure te vervoer. Maatreëls om integriteit van vervoer van goedere nie in vry sirkulasie nie te verseker 123. (1) Die doeanegesag kan, benewens sy ander toepassingsfunksies,112 enige stappe doen of enige lasgewings uitreik wat nodig mag wees om enige ongemagtigde inmenging te voorkom wanneer goedere wat nie in vry sirkulasie is nie vervoer word, met inbegrip daarvan om— (a) die voertuig of houer waarin die goedere vervoer moet word vooraf goed te keur; (b) die houerkompartement van die voertuig of die houer te merk of te seël; (c) die wyse van vervoer te stipuleer; (d) die roetes wat gevolg moet word, te stipuleer; (e) die spesifieke plek waar die goedere gelewer moet word, te stipuleer; (f) die stel van sekuriteit ingevolge Hoofstuk 31, of enige sekuriteit bo en behalwe enige sekuriteit alreeds ingevolge daardie Hoofstuk gestel, te vereis; (g) enige tersaaklike tydsbeperkings waarbinne die vervoer van die goedere moet begin en afgehandel moet wees, te verkort; of te vereis dat die goedere vervoer word onder toesig van doeanebegeleiding. (2) Enige stappe gedoen of lasgewings uitgereik deur die doeanegesag ingevolge (h) subartikel (1) is onderworpe aan sodanige voorwaardes of vereistes soos— (a) by reël voorgeskryf mag word; of (b) die doeanegesag in ’n bepaalde geval mag bepaal. Vervoer van goedere nie in vry sirkulasie nie saam met ander goedere in dieselfde voertuig 5 10 15 20 25 30 35 - 124 Verify source ↗
Goedere wat nie in vry sirkulasie is nie mag op dieselfde voertuig saam met
Goods not in free circulation may be carried on the same vehicle as goods in free circulation only if prescribed requirements are met or the customs authority allows it in a particular case. The carrier or other transporter must report transport breakdowns, accidents, or other unforeseen events without delay when they put the goods or their transport at risk.
124. Goedere wat nie in vry sirkulasie is nie mag op dieselfde voertuig saam met goedere in vry sirkulasie vervoer word slegs ooreenkomstig enige vereistes soos by reël voorgeskryf of deur die doeanegesag in ’n bepaalde geval toegelaat mag word. 40 Ongelukke en ander onvoorsiene gebeurtenisse 125. (1) Die vervoerder of ander persoon wat goedere wat nie in vry sirkulasie is nie vervoer, moet onverwyld enige onklaarraking van die middel van vervoer, ongeluk of ander onvoorsiene gebeurtenis wat in die loop van die vervoer van die goedere plaasvind wat die integriteit van die goedere, of die vervoer van die goedere, in gevaar stel, aan die doeanegesag elektronies ooreenkomstig artikel 913 rapporteer. 45 - 112 Verify source ↗
Kyk Hoofstuk 33.
If goods or their transport are compromised, the carrier or transporter must follow customs directions. Certain exported goods may only be loaded, off-loaded, or transferred under the stated customs rules or with customs permission, and some goods are exempt.
112. Kyk Hoofstuk 33. 218 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 218 (2) If the integrity of the goods or the transport of the goods is compromised by an event referred to in subsection (1), the carrier or other person transporting the goods must comply with any directions issued by the customs authority.113 Part 2 Sealing, loading, off-loading and transfer of goods Seals and sealing of containers, vehicles and packages 126. (1) A container, the holding compartment of a vehicle capable of being closed, a road tanker and any package as may be specified by rule, which contains goods not in free circulation, must have such security seals affixed thereto or be otherwise secured by such fastenings and in such manner and in compliance with such standards or other specifications, as may be prescribed by rule. (2) Such seals or fastenings must be supplied and affixed by and at the risk and expense of a person as may be prescribed by rule. 5 10 Loading of goods destined for export on foreign-going vessels and aircraft and cross-border railway carriages114 15 127. (1) No goods destined for export from the Republic may be loaded on board a foreign-going vessel, foreign-going aircraft or cross-border railway carriage in which the goods are to be exported unless the goods are— (a) cleared and released for export in terms of the export procedure; or (b) to be exported under a customs procedure that allows the export of goods under that procedure without any separate export clearance.115 20 (2) Subsection (1) does not apply to goods falling within a category of goods excluded in terms of section 95 from export clearance requirements. Off-loading of goods destined for export from foreign-going vessels and aircraft, cross-border railway carriages and trucks before export 25 128. (1) Goods cleared and released for export in terms of the export procedure or that are to be exported under a customs procedure that allows the export of goods under that procedure without any separate export clearance, may, once loaded on board a foreign-going vessel or aircraft, cross-border railway carriage or truck in which the goods are to be exported from the Republic, not be off-loaded or transferred to another mode of transport in the Republic except— 30 in accordance with the provisions regulating that customs procedure; or (a) (b) with the permission of the customs authority. (2) Subsection (1) does not apply to— (a) a class or kind or other category of goods as may be excluded by rule from 35 subsection (1); or (b) goods as may be exempted by the customs authority from that subsection in a specific case. - 119 Verify source ↗
This section only applies to goods cleared for home use under Chapter 8. Goods cleared for home
This section applies only to goods cleared for home use under Chapter 8.
119. This section only applies to goods cleared for home use under Chapter 8. Goods cleared for home use under a customs procedure, such as re-imported unaltered goods under the temporary export procedure, have a tax status applicable to the relevant customs procedure. See section 187(2). - 120 Verify source ↗
See section 173 for time when goods are cleared.
This section points to section 173 for the time when goods are cleared.
120. See section 173 for time when goods are cleared. - 121 Verify source ↗
See section 173 for time when goods are cleared.
This section points to section 173 for the time when goods are cleared.
121. See section 173 for time when goods are cleared. - 122 Verify source ↗
Definition of ‘‘outright export’’ excludes goods exported under specific customs procedures such as
“Outright export” does not include goods exported under certain customs procedures, such as temporary export or the stores procedure.
122. Definition of ‘‘outright export’’ excludes goods exported under specific customs procedures such as temporary export, exports under the stores procedure, etc. This section will accordingly apply to goods such as warehoused goods that are outright exported, or where goods are exported on instruction of the customs authority, etc. - 123 Verify source ↗
See section 173 for time when goods are cleared.
This section points readers to section 173 for when goods are treated as cleared.
123. See section 173 for time when goods are cleared. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 225 Wet No 31 van 2014 225 Deel 1 Goedere formeel geklaar Belastingstatus van goedere vir binnelandse gebruik kragtens Hoofstuk 8 geklaar119 135. (1) Goedere wat in die Republiek ingevoer is, verkry, behoudens artikel 133(2), ’n belasting betaalbare status met betrekking tot invoerbelasting indien, en vanaf die tydstip waarop, die goedere vir binnelandse gebruik kragtens Hoofstuk 8 geklaar word.120 (2) Enige invoerbelasting op ingevoerde goedere wat ’n belasting betaalbare status ingevolge subartikel (1) verkry, word betaalbaar op die tydstip en deur die persoon of persone soos ingevolge die belastingheffings-Wet bepaal wat die betrokke invoer- belasting reguleer. Belastingstatus van goedere in vry sirkulasie vir regstreekse uitvoer geklaar 136. (1) Goedere in vry sirkulasie wat bestem is vir regstreekse uitvoer verkry, behoudens artikel 133(2), ’n belasting betaalbare status met betrekking tot uitvoer- belasting en ’n belasting terugbetaalbare status met betrekking tot enige plaaslike belasting op die goedere betaal, vanaf die tydstip waarop die goedere vir regstreekse uitvoer geklaar word.121 (2) Enige uitvoerbelasting op goedere wat ’n belasting betaalbare status ingevolge subartikel (1) verkry, word betaalbaar op die tydstip en deur die persoon of persone soos ingevolge die belastingheffings-Wet bepaal wat die betrokke uitvoerbelasting reguleer. (3) Enige plaaslike belasting wat op goedere betaal is voordat die goedere ’n belasting terugbetaalbare status ingevolge subartikel (1) verkry het, kan behoudens en ooreenkomstig die belastingheffings-Wet wat die betrokke plaaslike belasting reguleer van die Kommissaris verhaal word. Belastingstatus van ingevoerde goedere nie in vry sirkulasie nie vir regstreekse uitvoer geklaar 137. (1) Ingevoerde goedere nie in vry sirkulasie nie wat bestem is vir regstreekse uitvoer122 verkry, behoudens artikel 133(2), vanaf die tydstip waarop die goedere vir regstreekse uitvoer geklaar word—123 (a) (b) ’n belasting betaalbare status met betrekking tot uitvoerbelasting; en ’n belasting terugbetaalbare status met betrekking tot invoerbelasting. (2) (a) Enige uitvoerbelasting op goedere wat ’n belasting betaalbare status ingevolge subartikel (1)(a) verkry, word betaalbaar op die tydstip en deur die persoon of persone soos ingevolge die belastingheffings-Wet bepaal wat die betrokke uitvoerbelasting reguleer. (b) Enige invoerbelasting wat op die ingevoerde goedere betaal is voordat die goedere ’n belasting terugbetaalbare status ingevolge subartikel (1)(b) verkry het, kan behoudens en ooreenkomstig die belastingheffings-Wet wat die betrokke invoerbelasting reguleer van die Kommissaris verhaal word. 5 10 15 20 25 30 35 40 - 119 Verify source ↗
Hierdie artikel geld slegs vir goedere wat vir binnelandse gebruik kragtens Hoofstuk 8 geklaar word.
This section applies only to goods cleared for home use under Chapter 8.
119. Hierdie artikel geld slegs vir goedere wat vir binnelandse gebruik kragtens Hoofstuk 8 geklaar word. Goedere wat vir binnelandse gebruik geklaar word onder ’n doeaneprosedure, soos heringevoerde onveranderde goedere onder die prosedure vir tydelike uitvoer, het ’n belastingstatus wat vir die betrokke doeaneprosedure geld. Kyk artikel 187(2). - 120 Verify source ↗
Kyk artikel 173 vir tydstip waarop goedere geklaar word.
This section refers readers to section 173 for the timing when goods are cleared.
120. Kyk artikel 173 vir tydstip waarop goedere geklaar word. - 121 Verify source ↗
Kyk artikel 173 vir tydstip waarop goedere geklaar word.
This section refers you to article 173 for the time when goods are cleared.
121. Kyk artikel 173 vir tydstip waarop goedere geklaar word. - 122 Verify source ↗
Omskrywing van ‘‘regstreekse uitvoer’’ sluit nie in goedere uitgevoer onder bepaalde
“Direct export” does not include goods exported under certain customs procedures, such as temporary export or export under the stores procedure.
122. Omskrywing van ‘‘regstreekse uitvoer’’ sluit nie in goedere uitgevoer onder bepaalde doeaneprosedures soos tydelike uitvoer, uitvoer onder die voorradeprosedure, ens. nie. Hierdie artikel sal gevolglik van toepassing wees op goedere soos pakhuisgoedere wat regstreeks uitgevoer word, of waar goedere in opdrag van die doeanegesag uitgevoer word, ens. - 123 Verify source ↗
Kyk artikel 173 vir tydstip waarop goedere geklaar word.
Goods cleared for outright export can acquire export-tax due status and, in some cases, refundable status for import or domestic tax.
123. Kyk artikel 173 vir tydstip waarop goedere geklaar word. 226 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 226 Tax status of goods manufactured in excise warehouses cleared for outright export 138. (1) Manufactured products destined for outright export which were obtained from manufacturing processes in excise warehouses in which imported goods were used or in which both such imported goods and goods that were in free circulation before they were delivered to the warehouse were used, acquire, subject to section 133(2), as from the time the goods are cleared for outright export124— (a) a tax due status in relation to export tax; (b) a tax refundable status in relation to any import tax paid on those imported (c) goods; and if applicable, a tax refundable status in relation to any domestic tax paid on those other goods that were in free circulation before they were delivered to the warehouse. (2) (a) Any export tax on manufactured products that acquire a tax due status in terms of subsection (1)(a) becomes payable at such time and by such person or persons as determined in terms of the tax levying Act regulating the relevant export tax. (b) Any import tax paid on the imported goods referred to in subsection (1)(b) before the manufactured products acquired a tax refundable status in terms of that subsection in relation to import tax, may be recovered from the Commissioner subject to and in accordance with the tax levying Act regulating the relevant import tax. (c) Any domestic tax paid on the goods referred to in subsection (1)(c) before the manufactured products acquired a tax refundable status in terms of that subsection in relation to domestic tax, may be recovered from the Commissioner subject to and in accordance with the tax levying Act regulating the relevant domestic tax. (3) Manufactured products destined for outright export which were obtained from manufacturing processes in excise warehouses in which no imported goods were used, acquire, subject to section 133(2), as from the time the goods are cleared for outright export— (a) a tax due status in relation to export tax; and (b) a tax refundable status in relation to any domestic tax paid on the goods used in the manufacture of those products. (4) (a) Any export tax on manufactured products that acquire a tax due status in terms of subsection (3)(a) becomes payable at such time and by such person or persons as determined in terms of the tax levying Act regulating the relevant export tax. (b) Any domestic tax paid on goods used in the manufacture of the manufactured products before those products acquired a tax refundable status in terms of subsection (3)(b) may be recovered from the Commissioner subject to and in accordance with the tax levying Act regulating the relevant domestic tax. 5 10 15 20 25 30 35 Tax status of goods under national transit procedure - 139 Verify source ↗
The national transit procedure confers, subject to section 133(2), a tax free status
Goods under the national transit procedure and the international transit procedure get tax-free status for the taxes named in the text, subject to section 133(2).
139. 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. 40 Tax status of goods under international transit procedure 140. (1) The international transit procedure confers, subject to section 133(2), a tax free status in relation to import tax and export tax on goods under that procedure. - 124 Verify source ↗
See section 173 for time when goods are cleared.
This section directs the reader to section 173 for the time when goods are cleared.
124. See section 173 for time when goods are cleared. - 125 Verify source ↗
See section 173 for time when goods are cleared.
This section points to section 173 for when goods are cleared.
125. See section 173 for time when goods are cleared. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 227 Wet No 31 van 2014 227 Belastingstatus van goedere in aksynspakhuise vervaardig en vir regstreekse uitvoer geklaar 138. (1) Vervaardigde produkte bestem vir regstreekse uitvoer wat vekry is uit vervaardigingsprosesse in aksynspakhuise waarin ingevoerde goedere gebruik is, of waarin beide sodanige ingevoerde goedere en goedere wat in vry sirkulasie was voor aflewering daarvan by die pakhuis, gebruik is, verkry, behoudens artikel 133(2), vanaf die tydstip waarop die goedere vir regstreekse uitvoer geklaar word—124 (a) (b) (c) ’n belasting betaalbare status met betrekking tot uitvoerbelasting; ’n belasting terugbetaalbare status met betrekking tot enige invoerbelasting op daardie ingevoerde goedere betaal; en indien van toepassing, ’n belasting terugbetaalbare status met betrekking tot enige plaaslike belasting wat betaal is op daardie ander goedere wat in vry sirkulasie was voor aflewering daarvan by die pakhuis. (2) (a) Enige uitvoerbelasting op vervaardigde produkte wat ’n belasting betaalbare status ingevolge subartikel (1)(a) verkry, word betaalbaar op die tydstip en deur die persoon of persone soos ingevolge die belastingheffings-Wet bepaal wat die betrokke uitvoerbelasting reguleer. (b) Enige invoerbelasting wat betaal is op die ingevoerde goedere bedoel in subartikel (1)(b) voordat die vervaardigde produkte ’n belasting terugbetaalbare status ingevolge daardie subartikel met betrekking tot invoerbelasting verkry het, kan behoudens en ooreenkomstig die belastingheffings-Wet wat die betrokke invoerbelasting reguleer van die Kommissaris verhaal word. (c) Enige plaaslike belasting wat betaal is op die goedere bedoel in subartikel (1)(c) voordat die vervaardigde produkte ’n belasting terugbetaalbare status ingevolge daardie subartikel met betrekking tot plaaslike belasting verkry het, kan behoudens en ooreenkomstig die belastingheffings-Wet wat die betrokke plaaslike belasting reguleer van die Kommissaris verhaal word. (3) Vervaardigde produkte bestem vir regstreekse uitvoer wat verkry is uit vervaardigingsprosesse in aksynspakhuise waarin geen ingevoerde goedere gebruik is nie, verkry, behoudens artikel 133(2), vanaf die tydstip waarop die goedere vir regstreekse uitvoer geklaar word— (a) (b) ’n belasting betaalbare status met betrekking tot uitvoerbelasting; en ’n belasting terugbetaalbare status met betrekking tot enige plaaslike belasting wat betaal is op die goedere wat in die vervaardiging van daardie produkte gebruik is. (4) (a) Enige uitvoerbelasting op vervaardigde produkte wat ’n belasting betaalbare status ingevolge subartikel (3)(a) verkry, word betaalbaar op die tydstip en deur die persoon of persone soos ingevolge die belastingheffings-Wet bepaal wat die betrokke uitvoerbelasting reguleer. (b) Enige plaaslike belasting wat betaal is op goedere gebruik in die vervaardiging van die vervaardigde produkte voordat daardie produkte ’n belasting terugbetalingstatus ingevolge subartikel (3)(b) verkry het, kan behoudens en ooreenkomstig die belasting- heffings-Wet wat die betrokke plaaslike belasting reguleer van die Kommissaris verhaal word. Belastingstatus van goedere onder prosedure vir nasionale transito - 139 Verify source ↗
Die prosedure vir nasionale transito verleen, behoudens artikel 133(2), ’n
Goods under the national and international transit procedures get tax-free status for import tax, subject to section 133(2).
139. Die prosedure vir nasionale transito verleen, behoudens artikel 133(2), ’n belastingvry status met betrekking tot invoerbelasting aan goedere onder daardie prosedure en geen invoerbelasting is op goedere betaalbaar wanneer dit vir daardie prosedure geklaar word125 en terwyl dit onder daardie prosedure is nie. 5 10 15 20 25 30 35 40 45 Belastingstatus van goedere onder prosedure vir internasionale transito 50 140. (1) Die prosedure vir internasionale transito verleen, behoudens artikel 133(2), ’n belastingvry status met betrekking tot invoerbelasting en uitvoerbelasting aan goedere onder daardie prosedure. - 124 Verify source ↗
Kyk artikel 173 vir tydstip waarop goedere geklaar word.
This section points readers to article 173 for the time when goods are cleared.
124. Kyk artikel 173 vir tydstip waarop goedere geklaar word. - 125 Verify source ↗
Kyk artikel 173 vir tydstip waarop goedere geklaar word.
Certain customs procedures give goods a tax-free status, and in some cases tax due status, for import and export taxes.
125. Kyk artikel 173 vir tydstip waarop goedere geklaar word. 228 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 228 (2) In terms of such tax free status— (a) no import tax is payable on goods when cleared for126 and whilst under the international transit procedure; and (b) no export tax is payable on goods when exported under that procedure. Tax status of goods under excise warehouse transit procedure 141. (1) The excise warehouse transit procedure confers, subject to section 133(2)— (a) a tax free status in relation to a duty or levy in terms of the Excise Duty Act on goods under that procedure; and (b) a tax due status in relation to any other import tax on goods under that procedure. (2) Any import tax on imported goods that acquire a tax due status in terms of subsection (1)(b) becomes payable at such time and by such person or persons as determined in terms of the tax levying Act regulating the relevant import tax. 5 10 Tax status of goods under transhipment procedure 142. (1) The transhipment procedure confers, subject to section 133(2), a tax free 15 status in relation to import tax and export tax on goods under that procedure. (2) In terms of such tax free status— (a) no import tax is payable on goods when cleared for127 and whilst under the transhipment procedure; and (b) no export tax is payable on goods when exported under that procedure. 20 Tax status of goods under temporary admission procedure 143. (1) The temporary admission procedure confers, subject to section 133(2), a tax free status in relation to import tax and export tax on goods under that procedure. (2) In terms of the tax free status referred to in subsection (1)— (a) no import tax is payable on goods— (i) when cleared for128 the temporary admission procedure; (ii) which automatically come under that procedure when entering the Republic; and (iii) whilst the goods are under that procedure; and (b) no export tax is payable on goods referred to in— (i) paragraph (a)(i) when cleared for export under the outbound leg of that procedure; or (ii) paragraph (a)(ii) when those goods leave the Republic under the outbound leg of that procedure. Tax status of imported goods under warehousing procedure - 144 Verify source ↗
The warehousing procedure confers, subject to section 133(2), a tax free status
The warehousing procedure gives goods a tax-free status for import tax, subject to section 133(2).
144. 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. 25 30 35 - 126 Verify source ↗
See section 173 for time when goods are cleared.
This section directs the reader to section 173 for the time when goods are cleared.
126. See section 173 for time when goods are cleared. - 127 Verify source ↗
See section 173 for time when goods are cleared.
This section points to section 173 for when goods are cleared.
127. See section 173 for time when goods are cleared. - 128 Verify source ↗
See section 173 for time when goods are cleared.
This section points to section 173 for the time when goods are cleared.
128. See section 173 for time when goods are cleared. - 129 Verify source ↗
See section 173 for time when goods are cleared.
Section 129 refers readers to section 173 for when goods are cleared and describes tax-free or tax-payable status for goods under certain customs procedures.
129. See section 173 for time when goods are cleared. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 229 Wet No 31 van 2014 229 (2) Ingevolge sodanige belastingvry status— (a) (b) is geen invoerbelasting op goedere betaalbaar wanneer dit vir die prosedure vir internasionale transito geklaar word126 en terwyl dit onder daardie prosedure is nie; en is geen uitvoerbelasting op goedere betaalbaar wanneer dit onder daardie prosedure uitgevoer word nie. Belastingstatus van goedere onder prosedure vir aksynspakhuistransito (a) 141. (1) Die prosedure vir aksynspakhuistransito verleen, behoudens artikel 133(2)— ’n belastingvry status met betrekking tot ’n reg of heffing ingevolge die Wet op Aksynsreg aan goedere onder daardie prosedure; en ’n belasting betaalbare status met betrekking tot enige ander invoerbelasting aan goedere onder daardie prosedure. (b) (2) Enige invoerbelasting op ingevoerde goedere wat ’n belasting betaalbare status ingevolge subartikel (1)(b) verkry, word betaalbaar op die tydstip en deur die persoon of persone soos ingevolge die belastingheffings-Wet bepaal wat die betrokke invoer- belasting reguleer. Belastingstatus van goedere onder transverskepingsprosedure 142. (1) Die transverskepingsprosedure verleen, behoudens artikel 133(2), ’n belastingvry status met betrekking tot invoerbelasting en uitvoerbelasting aan goedere onder daardie prosedure. (2) Ingevolge sodanige belastingvry status— (a) (b) is geen invoerbelasting op goedere betaalbaar wanneer dit vir die trans- verskepingsprosdure geklaar word127 en terwyl dit onder daardie prosedure is nie; en is geen uitvoerbelasting op goedere betaalbaar wanneer dit onder daardie prosedure uitgevoer word nie. Belastingstatus van goedere onder prosedure vir tydelike toelating 143. (1) Die prosedure vir tydelike toelating verleen, behoudens artikel 133(2), ’n belastingvry status met betrekking tot invoerbelasting en uitvoerbelasting aan goedere onder daardie prosedure. (a) (2) Ingevolge die belastingvry status in subartikel (1) bedoel— is geen invoerbelasting betaalbaar op goedere— (i) wanneer dit vir die prosedure vir tydelike toelating geklaar word nie;128 (ii) wat outomaties onder daardie prosedure kom wanneer dit die Republiek binnekom nie; en (iii) terwyl die goedere onder daardie prosedure is nie; en is geen uitvoerbelasting betaalbaar op goedere bedoel in— (i) paragraaf (a)(i) wanneer dit vir uitvoer onder die uitwaartse fase van (b) 5 10 15 20 25 30 35 daardie prosedure geklaar word nie; of (ii) paragraaf (a)(ii) wanneer daardie goedere die Republiek onder die 40 uitwaartse fase van daardie prosedure verlaat nie. Belastingstatus van ingevoerde goedere onder pakhuisbergingsprosedure - 144 Verify source ↗
Die pakhuisbergingsprosedure verleen, behoudens artikel 133(2), ’n belasting-
Goods under the warehouse storage procedure are exempt from import tax, subject to section 133(2).
144. Die pakhuisbergingsprosedure verleen, behoudens artikel 133(2), ’n belasting- vry status met betrekking tot invoerbelasting aan goedere onder daardie prosedure, en geen invoerbelasting is op goedere betaalbaar wanneer dit vir daardie prosedure geklaar word129 en terwyl dit onder daardie prosedure is nie. 45 - 126 Verify source ↗
Kyk artikel 173 vir tydstip waarop goedere geklaar word.
This section says to see article 173 for when goods are cleared.
126. Kyk artikel 173 vir tydstip waarop goedere geklaar word. - 127 Verify source ↗
Kyk artikel 173 vir tydstip waarop goedere geklaar word.
This section says to see article 173 for when goods are cleared.
127. Kyk artikel 173 vir tydstip waarop goedere geklaar word. - 128 Verify source ↗
Kyk artikel 173 vir tydstip waarop goedere geklaar word.
See article 173 for when goods are cleared.
128. Kyk artikel 173 vir tydstip waarop goedere geklaar word. - 129 Verify source ↗
Kyk artikel 173 vir tydstip waarop goedere geklaar word.
These provisions give certain goods tax-free or tax-refundable status under the tax free shop, stores, and temporary export procedures, subject to stated conditions and other sections of the Act.
129. Kyk artikel 173 vir tydstip waarop goedere geklaar word. 230 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 Tax status of goods under tax free shop procedure 230 145. (1) The tax free shop procedure confers, subject to section 133(2)— (a) a tax free status in relation to import tax, export tax and domestic tax; and (b) a tax refundable status in relation to domestic tax paid on goods that were in free circulation before the goods came under that procedure. (2) In terms of the tax free status referred to in subsection (1)— (a) no import tax is payable on imported goods when cleared for130 and whilst under the tax free shop procedure; (b) no domestic tax is payable on goods referred to in paragraph (a) or that were in free circulation before they came under that procedure, when those goods are sold whilst under and in accordance with that procedure; and (c) no export tax is payable on goods referred to in paragraph (b) when exported under that procedure. (3) In terms of the tax refundable status referred to in subsection (1) any domestic tax paid on goods that were in free circulation before they came under the tax free shop procedure may be recovered from the Commissioner subject to and in accordance with the tax levying Act regulating the relevant domestic tax.131 5 10 15 Tax status of goods under stores procedure 146. (1) The stores procedure confers, subject to section 133(2)— (a) a tax free status in relation to import tax, domestic tax and export tax; and (b) a tax refundable status in relation to domestic tax paid on goods that were in 20 free circulation before the goods came under that procedure. (2) In terms of the tax free status referred to in subsection (1), except where provided otherwise in this Act132— (a) no import tax is payable on imported goods— (i) when cleared for133 the stores procedure; (ii) which automatically come under that procedure when entering the Republic; and (iii) whilst under that procedure; and (b) no export tax is payable on goods exported under that procedure. (3) In terms of the tax refundable status referred to in subsection (1) any domestic tax paid on goods that were in free circulation before they came under the stores procedure may be recovered from the Commissioner subject to and in accordance with the tax levying Act regulating the relevant domestic tax. Tax status of goods under temporary export procedure 25 30 35 147. (1) Goods under the temporary export procedure acquire, subject to section 133(2), a tax free status in relation to export tax and import tax as from the time the goods are cleared for that procedure134 or otherwise come under that procedure. - 130 Verify source ↗
See section 173 for time when goods are cleared.
This section points to section 173 for the timing of when goods are cleared.
130. See section 173 for time when goods are cleared.
Part
Chapter 18; and
- 71 Verify source ↗
The temporary admission and temporary export procedures provide on the outbound leg of the
The temporary admission and temporary export procedures allow certain goods to be cleared for export on the outbound leg under a carnet issued under an international customs arrangement.
71. The temporary admission and temporary export procedures provide on the outbound leg of the procedure for the clearance of certain goods for export under a carnet issued in terms of an international customs arrangement. - 72 Verify source ↗
Note that the prescribed minimum time periods for submission of export clearance declarations may
Export clearance declarations must be filed within different minimum time periods depending on how the goods are exported, and those periods may be shortened on good grounds in specific cases under section 909.
72. Note that the prescribed minimum time periods for submission of export clearance declarations may on good grounds shown be shortened in specific cases in terms of section 909. It should also be noted that while the submission of export declarations may meet the time frames stated above, it may be advisable to submit declarations earlier in order to ensure that a customs documentary inspection of the goods will not prevent the goods from being exported at the intended time. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 189 Wet No 31 van 2014 189 (c) uitvoer onder ’n doeaneprosedure wat die klaring van goedere vir uitvoer onder daardie prosedure ooreenkomstig ’n internasionale klaringsreëling magtig.71 (3) Goedere bedoel in— (a) (b) (c) subartikel (2)(a) moet vir regstreekse uitvoer geklaar word volgens voorskrif van die bepalings van hierdie Wet wat vir die klaring van goedere vir regstreekse uitvoer geld; subartikel (2)(b) moet vir uitvoer geklaar word volgens voorskrif van die bepalings van hierdie Wet wat vir die klaring van goedere vir uitvoer onder die tersaaklike doeaneprosedure geld; of subartikel (2)(c) moet vir uitvoer geklaar word volgens voorskrif van die bepalings van hierdie Wet wat aan die betrokke internasionale reëling gevolg gee. 5 10 Wanneer uitvoerklaringsbriewe vir goedere uitgevoer deur plekke van uitgang ingedien moet word72 15 94. (1) Ten einde goedere volgens voorskrif van artikel 93 vir uitvoer te klaar, moet ’n klaringsbrief wat aan die voorskrifte van artikel 171(1)(a) tot (d) voldoen, behoudens subartikels (2), (3) en (4) en artikel 909, by die doeanegesag ingedien word— (a) (b) (c) (d) (e) (f) indien die goedere per see uitgevoer gaan word, nie later nie as twee ure voordat die goedere afgelewer word by— (i) ’n houerdepot, in die geval van goedere wat by ’n houerdepot vir uitvoer per see in houers verpak moet word; of (ii) die seevragterminaal waar die goedere aan boord gelaai sal word van die land-uitgaande vaartuig waarin die goedere uitgevoer gaan word, in die geval van alle ander goedere insluitende goedere wat vir uitvoer per see anders as by ’n houerdepot in houers verpak word; indien die goedere per lug uitgevoer gaan word, nie later nie as een uur voordat die goedere afgelewer word by— (i) in die geval van goedere wat vir uitvoer by ’n ’n lugvragdepot, lugvragdepot verpak word; of (ii) die lugvragterminaal waar die goedere aan boord gelaai sal word van die land-uitgaande vliegtuig waarin die goedere uitgevoer gaan word, in die geval van alle ander goedere insluitende goedere wat vir uitvoer per lug anders as by ’n lugvragdepot verpak word; indien die goedere per spoor uitgevoer gaan word, nie later nie as een uur voordat die goedere afgelewer word by die spoorvragterminaal waar die goedere aan boord gelaai sal word van ’n oor-grens spoorwegwa waarop daardie goedere uitgevoer gaan word; indien die goedere per pad aan boord van ’n trok uitgevoer gaan word, te eniger tyd nadat die goedere aan boord van die trok gelaai is, maar nie later nie as die tydstip waarop die trok die land-grenspos bereik waar die goedere uitgevoer sal word; indien die goedere deur ’n oor-grens pyplyn of by wyse van ’n oor-grens kabelkar of vervoerband uitgevoer gaan word, binne die tydperk soos by reël voorgeskryf mag word; indien die goedere elektrisiteit is wat deur ’n oor-grens transmissielyn uitgevoer gaan word, binne die tydperk soos by reël voorgeskryf mag word; of 20 25 30 35 40 45 2. die prosedure vir tydelike uitvoer ingevolge Hoofstuk 17, met betrekking tot goedere geklaar en vrygestel vir daardie prosedure ingevolge Deel 2 van daardie Hoofstuk; 3. goedere uitgevoer as kompenserende produkte onder die prosedure vir inwaartse prosessering ingevolge Hoofstuk 18; en 4. goedere uitgevoer onder die prosedure vir uitwaartse prosessering ingevolge Hoofstuk 20. - 71 Verify source ↗
Die prosedures vir tydelike toelating en vir tydelike uitvoer maak vir die uitwaartse fase van die
The procedures for temporary admission and temporary export provide for clearance of certain goods for export under a carnet issued under an international customs arrangement.
71. Die prosedures vir tydelike toelating en vir tydelike uitvoer maak vir die uitwaartse fase van die prosedure voorsiening vir die klaring van sekere goedere vir uitvoer onder ’n carnet uitgereik ingevolge ’n internasionale doeanereëling. - 72 Verify source ↗
Let wel dat die voorgeskrewe minimum tydperke vir indiening van uitvoerklaringsbriewe in bepaalde
Some export clearance declaration time limits can be shortened on good grounds, and certain exports have special timing rules or exemptions.
72. Let wel dat die voorgeskrewe minimum tydperke vir indiening van uitvoerklaringsbriewe in bepaalde gevalle op goeie gronde ingevolge artikel 909 verkort kan word. Daar dien ook op gelet te word dat selfs al voldoen die indiening van uitvoerklarings aan die tydsrame hierbo vermeld, dit altyd wenslik is om die klarings vroeër in te dien ten einde te verseker dat ’n doeane dokumentêre inspeksie van die goedere nie die uitvoer van die goedere op die bestemde tyd verhinder nie. 190 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 190 (g) if the goods consist of— (i) a vessel leaving the Republic under its own power, before the vessel departs from a customs seaport to its destination outside the Republic; (ii) an aircraft leaving the Republic under its own power, before the aircraft departs from a customs airport to a destination outside the Republic; (iii) a locomotive or railway carriage leaving the Republic under its own power or on its own wheels, before the locomotive or railway carriage reaches the rail border crossing where the locomotive or railway carriage will cross the border out of the Republic; or (iv) a vehicle leaving the Republic under its own power or on its own wheels, before the vehicle leaves the land border post where the vehicle will cross the border out of the Republic. (2) In the case of goods containerised— (a) at a container depot and to which subsection (1)(a)(i) applies, an incomplete clearance declaration meeting the requirements of section 171(1)(a) to (d), but without indicating the container number, may be submitted, provided that a supplementary declaration which includes the container number is submitted within a timeframe as may be prescribed by rule before the container reaches the sea cargo terminal where the goods will be loaded for export; or (b) other than at a container depot and to which subsection (1)(a)(ii) applies, a clearance declaration meeting the requirements of section 171(1)(a) to (d) may only be submitted after the container has been sealed. (3) The timeframes in subsection (1)(a) to (d) do not apply to goods of a specific class or kind or falling within a specific category as may be determined by rule that are in terms of section 93 required to be cleared for export, and for clearing such goods a clearance declaration meeting the requirements of section 171(1)(a) to (d) must be submitted to the customs authority within such other timeframe as may be prescribed by rule read with sections 908 and 909. (4) Subsection (1) does not apply to items in a person’s accompanied or unaccompanied baggage that are in terms of section 93 required to be cleared for export, and for clearing such items a clearance declaration meeting the requirements of section 171(1)(a) to (d) must be submitted to the customs authority in accordance with section 485. 5 10 15 20 25 30 Certain categories of goods destined for export excluded from export clearance requirements 35 95. (1) The following categories of goods destined for export from the Republic are excluded from sections 93 and 94, and such goods may, subject to subsection (4), be exported without submission of an export clearance declaration:73 (a) Goods which were on board a foreign-going vessel or aircraft or a cross-border railway carriage when the vessel, aircraft or railway carriage entered the Republic and which— (i) are not off-loaded or taken off the vessel, aircraft or railway carriage whilst the vessel, aircraft or railway carriage is in the Republic; and remain on board the vessel, aircraft or railway carriage until the vessel, aircraft or railway carriage leaves the Republic; (b) vessels, aircraft, locomotives and railway carriages which— (ii) (i) upon leaving the Republic automatically come under the temporary 40 45 export procedure in terms of section 402;74 or - 73 Verify source ↗
Exclusion of the goods listed in section 95 from export clearance requirements does not have the
Goods listed in section 95 are not exempt from customs control just because they are excluded from export clearance requirements.
73. Exclusion of the goods listed in section 95 from export clearance requirements does not have the effect of exempting the goods from customs control. The goods remain subject to customs control for as long as a condition stated in section 28 applies to the goods. - 74 Verify source ↗
South African trucks, buses and taxis temporarily leaving the Republic are not excluded from export
Temporary South African trucks, buses, and taxis leaving the Republic are still subject to export clearance, but may use simplified procedures for temporary export under sections 381 and 382.
74. South African trucks, buses and taxis temporarily leaving the Republic are not excluded from export clearance requirements, but may in terms of sections 381 and 382 be cleared for temporary export in accordance with simplified clearance requirements. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 191 Wet No 31 van 2014 191 (g) indien die goedere bestaan uit— (i) ’n vaartuig wat die Republiek onder eie aandrywing verlaat, voordat die vaartuig vanaf ’n doeaneseehawe na sy bestemming buite die Republiek vertrek; ’n vliegtuig wat die Republiek onder eie aandrywing verlaat, voordat die vliegtuig vanaf ’n doeanelughawe na sy bestemming buite die Republiek vertrek; ’n lokomotief of spoorwegwa wat die Republiek onder eie aandrywing of op sy eie wiele verlaat, voordat die lokomotief of spoorwegwa die spoor-grensoorgang bereik waar die lokomotief of spoorwegwa die Republiek oor die grens sal verlaat; of ’n voertuig wat die Republiek onder eie aandrywing of op sy eie wiele verlaat, voordat die voertuig die land-grenspos verlaat waar die voertuig die Republiek oor die grens sal verlaat. (ii) (iii) (iv) (2) In die geval van goedere wat in ’n houer verpak is— (a) by ’n houerdepot en waarop subartikel (1)(a)(i) van toepassing is, kan ’n onvolledige klaringsbrief wat aan die voorskrifte van artikel 171(1)(a) tot (d) voldoen, maar sonder dat dit die houernommer aandui, ingedien word, mits ’n aanvullende klaringsbrief wat die houernommer bevat ingedien word binne ’n tydsraam, soos by reël voorgeskryf mag word, voordat die houer die seevragterminaal bereik waar die goedere vir uitvoer gelaai sal word; of (b) anders as by ’n houerdepot en waarop subartikel (1)(a)(ii) van toepassing is, kan ’n klaringsbrief wat aan die voorskrifte van artikel 171(1)(a) tot (d) voldoen, ingedien word slegs nadat die houer geseël is. (3) Die tydperke in subartikel (1)(a) tot (d) geld nie vir goedere van ’n spesifieke klas of soort of wat val binne ’n spesifieke kategorie, soos by reël bepaal mag word, wat volgens voorskrif van artikel 93 vir uitvoer geklaar moet word nie, en vir die klaring van sulke goedere moet ’n klaringsbrief wat aan die voorskrifte van artikel 171(1)(a) tot (d) voldoen by die doeanegesag ingedien word binne die ander tydperk soos by reël voorgeskryf mag word, saamgelees met artikels 908 en 909. (4) Subartikel (1) geld nie vir items in ’n persoon se vergeselde of onvergeselde bagasie wat volgens voorskrif van artikel 93 vir uitvoer geklaar moet word nie, en vir die klaring van sulke items moet ’n klaringsbrief wat aan die voorskrifte van artikel 171(1)(a) tot (d) voldoen by die doeanegesag ooreenkomstig artikel 485 ingedien word. 5 10 15 20 25 30 Sekere kategorieë goedere vir uitvoer bestem van uitvoerklaringsvereistes uitgesluit 35 95. (1) Die volgende kategorieë goedere bestem vir uitvoer uit die Republiek is van artikels 93 en 94 uitgesluit, en sulke goedere kan, behoudens subartikel (4), sonder indiening van ’n uitvoerklaringsbrief uitgevoer word:73 (a) Goedere wat aan boord van ’n land-uitgaande vaartuig of vliegtuig of ’n oor-grens spoorwegwa was toe die voertuig, vliegtuig of spoorwegwa die Republiek binnegekom het en wat— (i) nie van die vaartuig, vliegtuig of spoorwegwa afgelaai of afgeneem word terwyl die vaartuig, vliegtuig of spoorwegwa in die Republiek is nie; en (ii) aan boord van die vaartuig, vliegtuig of spoorwegwa bly totdat die 40 45 vaartuig, vliegtuig of spoorwegwa die Republiek verlaat; (b) vaartuie, vliegtuie, lokomotiewe en spoorwegwaens wat— (i) wanneer hulle die Republiek verlaat, outomaties onder die prosedure vir tydelike uitvoer ingevolge artikel 402 kom;74 of - 73 Verify source ↗
Die uitsluiting van die goedere in artikel 95 gelys van uitvoerklaringsvereistes het nie tot gevolg dat
Goods listed in article 95 are not relieved from customs control just because they are excluded from export declaration requirements.
73. Die uitsluiting van die goedere in artikel 95 gelys van uitvoerklaringsvereistes het nie tot gevolg dat die goedere van doeanebeheer onthef word nie. Die goedere bly onderworpe aan doeanebeheer vir solank as wat ’n voorwaarde in artikel 28 vermeld op die goedere van toepassing is. - 74 Verify source ↗
Suid-Afrikaanse trokke, busse en taxi’s wat die Republiek tydelik verlaat is nie van uitvoer
Temporary exits by South-African trucks, buses and taxis are not exempt from export clearance rules, but they may use abbreviated clearance; customs may inspect, detain, and require proof for claimed excluded goods.
74. Suid-Afrikaanse trokke, busse en taxi’s wat die Republiek tydelik verlaat is nie van uitvoer klaringsvereistes uitgesluit nie, maar kan ingevolge artikels 381 en 382 vir tydelike uitvoer ooreenkomstig verkorte klaringsvereistes geklaar word. 192 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 192 (ii) entered the Republic under the temporary admission procedure in terms of section 289 and leave the Republic on the outbound leg of the procedure;75 (c) reusable transport equipment which— (i) upon leaving the Republic automatically come under the temporary 5 export procedure in terms of section 403; or (ii) entered the Republic under the temporary admission procedure in terms of section 290 and leaves the Republic on the outbound leg of the procedure; (d) goods under any of the following customs procedures to be exported under 10 such procedure: (i) The international transit procedure in terms of Chapter 9; the transhipment procedure in terms of Chapter 11; (ii) the tax free shop procedure in terms of Chapter 14; or (iii) the stores procedure in terms of Chapter 15; (iv) (f) (e) goods which a foreign-going naval vessel or foreign-going naval or military aircraft takes on board in the Republic as stores reasonably needed for that vessel or aircraft on a voyage to a destination outside the Republic; accompanied and unaccompanied baggage items of persons referred to in section 477(2)(a) leaving the Republic, other than those items that must in terms of section 485(1) be cleared for outright export or for export under a customs procedure applicable to the items; (g) accompanied and unaccompanied baggage of persons referred to in section 477(3)(a) leaving the Republic, provided the baggage— (i) is leaving the Republic on board the same vessel or aircraft which brought it into the Republic; or (ii) was transferred under customs supervision from the vessel or aircraft in which the baggage entered the Republic to another foreign-going vessel or aircraft in which the baggage is to leave the Republic; 15 20 25 (h) goods in a single consignment of a customs value not exceeding R500, subject 30 (i) (j) to subsection (2); goods, including trade samples, which have no commercial value; international postal articles of the following kinds posted in the Republic and exported from the Republic through the South African Post Office: (i) Letters, postcards, greeting cards, telegrams and other similar commu- nications containing personal messages only; (ii) printed papers not subject to any import taxes; and (iii) literature for the blind;76 (k) human remains; or (l) any other category of goods as may be determined by rule. 35 40 (2) (a) If goods are destined for export in more than one consignment by the same exporter in the same calendar year, the exclusion contained in subsection (1)(h) applies only to the extent that the combined customs value of the goods contained in those consignments does not exceed R500. (b) The exemption contained in subsection (1)(h) does not apply to accompanied and 45 unaccompanied baggage of persons leaving the Republic. (3) The customs authority may— (a) (b) inspect or detain goods claimed to fall within an excluded category listed in subsection (1);77 and require proof that the goods do fall within such an excluded category. (4) This section does not apply to prohibited, restricted, sectorally controlled and counterfeit goods and such goods must be dealt with in accordance with Chapters 35 and 36. 50 - 75 Verify source ↗
Foreign trucks, buses and taxis leaving the Republic on the outbound leg of the temporary admission
Foreign trucks, buses, and taxis leaving the Republic on the outbound leg of temporary admission may be cleared under simplified clearance requirements.
75. Foreign trucks, buses and taxis leaving the Republic on the outbound leg of the temporary admission procedure are not excluded from export clearance requirements, but may in terms of sections 276 and 277 be cleared in accordance with simplified clearance requirements. - 76 Verify source ↗
International postal articles to be exported by private couriers must be dealt with as if ordinary
Private couriers must treat international postal articles for export as ordinary exported goods.
76. International postal articles to be exported by private couriers must be dealt with as if ordinary exported goods. See Part 1 of Chapter 24 for clearance of express delivery goods. - 77 Verify source ↗
See also section 754 for detention of such goods.
This section lists categories of goods excluded from the rule and lets the customs authority inspect, detain, or demand proof for goods claimed to fall within an excluded category.
77. See also section 754 for detention of such goods. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 193 Wet No 31 van 2014 193 (ii) die Republiek onder die prosedure vir tydelike toelating ingevolge artikel 289 binnegekom het en die Republiek op die uitwaartse fase van die prosedure verlaat;75 (c) herbruikbare vervoertoerusting wat— (i) wanneer dit die Republiek verlaat, outomaties onder die prosedure vir 5 tydelike uitvoer ingevolge artikel 403 kom; of (ii) die Republiek onder die prosedure vir tydelike toelating ingevolge artikel 290 binnegekom het en die Republiek op die uitwaartse fase van die prosedure verlaat; (d) goedere wat onder enige van die volgende doeaneprosedures is en onder 10 daardie prosedure uitgevoer gaan word: (i) Die prosedure vir internasionale transito ingevolge Hoofstuk 9; (ii) die transverskepingprosedure ingevolge Hoofstuk 11; (iii) die prosedure vir belastingvry-winkels ingevolge Hoofstuk 14; of (iv) die voorradeprosedure ingevolge Hoofstuk 15; (e) goedere wat ’n land-uitgaande vlootvaartuig of land-uitgaande vloot- of militêre vliegtuig in die Republiek aan boord neem as voorrade wat redelikerwyse vir daardie vaartuig of vliegtuig op ’n vaart of vlug na ’n bestemming buite die Republiek nodig is; vergeselde en onvergeselde bagasie-items van persone bedoel in artikel 477(2)(a) wat die Republiek verlaat, behalwe daardie artikels wat ingevolge artikel 485(1) geklaar moet word vir regstreekse uitvoer of vir uitvoer onder ’n doeaneprosedure wat vir die artikels geld; (f) (g) vergeselde en onvergeselde bagasie van persone bedoel in artikel 477(3)(a) 15 20 wat die Republiek verlaat, mits die bagasie— (i) die Republiek verlaat aan boord van dieselfde vaartuig of vliegtuig 25 waarop dit in die Republiek ingebring is; of (ii) onder doeanetoesig vanaf die vaartuig of vliegtuig waarin die bagasie die Republiek binnegekom het, oorgeplaas word na ’n ander land-uitgaande vaartuig of vliegtuig waarin die bagasie die Republiek gaan verlaat; (h) goedere in ’n enkele besending met ’n doeanewaarde wat nie R500 te oorskry (i) (j) nie, behoudens subartikel (2); goedere, met inbegrip van handelsmonsters, wat geen kommersiële waarde het nie; internasionale posstukke van die volgende soorte wat in die Republiek gepos is en deur die Suid-Afrikaanse Poskantoor uit die Republiek uitgevoer gaan word: (i) Briewe, poskaarte, groetekaartjies, telegramme en ander soortgelyke kommunikasies wat slegs persoonlike boodskappe bevat; 30 35 (ii) gedrukte dokumente wat nie aan invoerbelastings onderworpe is nie; en (iii) literatuur vir blindes;76 40 (k) menslike oorskot; of (l) enige ander kategorie goedere soos by reël bepaal mag word. (2) (a) Indien goedere bestem is vir uitvoer deur dieselfde uitvoerder in meer as een besending in dieselfde kalenderjaar, geld die uitsluiting in subartikel (1)(h) slegs in soverre die gekombineerde doeanewaarde van die goedere in daardie besendings nie R500 oorskry nie. (b) Die ontheffing vervat in subartikel (1)(h) geld nie vir vergeselde en onvergeselde bagasie van persone wat die Republiek verlaat nie. (3) Die doeanegesag kan— (a) goedere wat na bewering in ’n uitgeslote kategorie vermeld in subartikel (1) val, inspekteer of onder detensie plaas;77 en (b) bewys vereis dat die goedere wel in daardie uitgeslote kategorie val. (4) Hierdie artikel is nie van toepassing op verbode, beperkte, sektorbeheerde en nagemaakte goedere nie, en met sodanige goedere moet daar volgens voorskrif van Hoofstukke 35 en 36 gehandel word. 45 50 55 - 75 Verify source ↗
Buitelandse trokke, busse en taxi’s wat die Republiek verlaat op die uitwaartse fase van die prosedure
Some foreign trucks, buses, and taxis leaving the Republic on the outward phase of temporary admission are still subject to export declaration requirements, but they may be cleared under simplified clearance rules.
75. Buitelandse trokke, busse en taxi’s wat die Republiek verlaat op die uitwaartse fase van die prosedure vir tydelike toelating is nie van uitvoerklaringsvereistes uitgesluit nie, maar kan ingevolge artikels 276 en 277 ooreenkomstig verkorte klaringsvereistes geklaar word. - 76 Verify source ↗
Internasionale posstukke wat uitgevoer word deur privaat koeriers moet behandel word asof dit
International parcels exported by private couriers must be treated as ordinary export goods.
76. Internasionale posstukke wat uitgevoer word deur privaat koeriers moet behandel word asof dit gewone uitvoer goedere is. Kyk Deel 1 van Hoofstuk 24 vir klaring van spoedleweringgoedere. - 77 Verify source ↗
Kyk ook artikel 754 vir die plasing van sodanige goedere onder detensie.
If export clearance declarations are missing, the goods are dealt with under the Act’s listed consequences, the exporter-related burden of proof falls on the person alleging submission, and the customs authority may take further enforcement steps.
77. Kyk ook artikel 754 vir die plasing van sodanige goedere onder detensie. 194 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 194 Consequences in event of failure to clear for export goods in free circulation78 through places of exit79 96. (1) If goods in free circulation to which section 93 applies are— (a) delivered to a cargo terminal referred to in section 94(1)(a), (b) or (c) without any clearance declaration having been submitted in terms of that section to clear the goods for export, the goods must be dealt with in accordance with section 570(1)(b), read with section 580;80 or (b) exported from the Republic without any clearance declaration having been submitted in terms of section 94 to clear the goods for export, the goods must for tax purposes be regarded to have been cleared for outright export.81 (2) The burden to prove for purposes of this section that a clearance declaration to clear goods for export has been submitted to the customs authority, rests on the person who alleges this fact. (3) Subsection (1)(b) may not be read as affecting the application of section 112 or 113 in relation to goods under a customs procedure referred to 93(2)(b) or (c) that were exported without an export clearance. (4) Subsection (1) applies apart from any criminal proceedings that may be instituted, administrative penalty that may be imposed or other step that may be taken by the customs authority in terms of this Act for any breach of section 93 or 94, which may include, where not inconsistent with this Act or other applicable legislation or otherwise inappropriate— seizing the goods in terms of Chapter 34; (a) (b) allowing the exporter of the goods to abandon the goods to the Commissioner (c) in accordance with Chapter 26; or allowing or directing the exporter to destroy the goods under supervision of the customs authority or an organ of state designated by the customs authority. Clearance substitutions before release of goods82 97. (1) Goods that are cleared for home use may at any time before the release of the goods for home use be cleared for a permissible customs procedure. (2) Goods that are cleared for a customs procedure may at any time before the release of the goods for that customs procedure be cleared for any other customs procedure or for home use, as may be permissible83 in the circumstances. (3) A clearance declaration to clear the goods for home use or a customs procedure in terms of subsection (1) or (2) submitted to and accepted by the customs authority in terms of section 171(1) replaces the previous clearance declaration with effect from the time the previous clearance declaration was originally accepted by the customs authority in terms of that section.84 (4) If a clearance of goods for— (a) home use is replaced in terms of subsection (3), the person who paid any 5 10 15 20 25 30 35 - 78 Verify source ↗
This section is confined to goods in free circulation as the consequences for goods exported under a
This section applies only to goods in free circulation.
78. This section is confined to goods in free circulation as the consequences for goods exported under a customs procedure otherwise than in accordance with that procedure, are dealt with in sections 114 and 115. - 79 Verify source ↗
For consequences when goods are exported otherwise than through places of exit see section 42.
This section refers readers to section 42 for consequences if goods are exported other than through places of exit.
79. For consequences when goods are exported otherwise than through places of exit see section 42. - 80 Verify source ↗
Removal of the goods to a state warehouse.
This provision is titled “Removal of the goods to a state warehouse.”
80. Removal of the goods to a state warehouse. - 81 Verify source ↗
For tax implications if goods in free circulation are regarded to be cleared for outright export, see
This section points readers to section 158 for tax implications when goods in free circulation are treated as cleared for outright export.
81. For tax implications if goods in free circulation are regarded to be cleared for outright export, see section 158. - 82 Verify source ↗
This section applies only to clearance substitutions before release of the goods. For clearance
This section applies only to clearance substitutions made before the goods are released.
82. This section applies only to clearance substitutions before release of the goods. For clearance substitutions of goods already released for home use, see section 107, and for clearance of goods under a customs procedure for another customs procedure, see section 110. - 83 Verify source ↗
See definition of ‘‘permissible’’ in relation to a customs procedure and in relation to home use.
This section points readers to the definition of “permissible” for a customs procedure and for home use.
83. See definition of ‘‘permissible’’ in relation to a customs procedure and in relation to home use. - 84 Verify source ↗
If the goods are only partially cleared for another customs procedure or for home use, the existing
If goods are only partly cleared for another customs procedure or for home use, the existing clearance declaration must be amended to cover the part that remains under the existing procedure or home use.
84. If the goods are only partially cleared for another customs procedure or for home use, the existing clearance declaration must be amended in terms of section 174(2) to apply to that part of the goods that remain cleared for the existing procedure or for home use. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 195 Wet No 31 van 2014 195 Gevolge in geval van versuim om goedere in vry sirkulasie78 vir uitvoer deur plekke van uitgang79 te klaar 96. (1) Indien goedere in vry sirkulasie waarop artikel 93 van toepassing is— (a) aan ’n vragterminaal bedoel in artikel 94(1)(a), (b) of (c) gelewer word sonder dat enige klaringsbrief ingevolge daardie artikel ingedien word om die goedere vir uitvoer te klaar, moet daar met die goedere volgens voorskrif van artikel 570(1)(b), saamgelees met artikel 580, gehandel word;80 of (b) uit die Republiek uitgevoer word sonder dat enige klaringsbrief ingevolge artikel 94 ingedien is om die goedere vir uitvoer te klaar, moet die goedere vir belastingdoeleindes geag word vir regstreekse uitvoer geklaar te wees.81 (2) Die onus om vir doeleindes van hierdie artikel te bewys dat ’n klaringsbrief ter klaring van die goedere by die doeanegesag ingedien is, rus op die persoon wat hierdie feit beweer. (3) Subartikel (1)(b) mag nie uitgelê word op ’n wyse wat afbreuk doen aan die toepassing van artikel 112 of 113 met betrekking tot goedere onder ’n doeaneprosedure bedoel in artikel 93(2)(b) of (c) wat sonder ’n uitvoerklaring uitgevoer is nie. (4) Subartikel (1) kan toegepas word afgesien van enige strafregtelike verrigtinge wat ingestel kan word, administratiewe boete wat opgelê kan word, of ander stap wat deur die doeanegesag ingevolge hierdie Wet gedoen kan word, vir enige breuk van artikel 93 of 94, wat kan insluit, waar dit nie met hierdie Wet of ander geldende wetgewing onbestaanbaar of andersins onvanpas is nie— (a) om op die goedere ingevolge Hoofstuk 34 beslag te lê; (b) om die uitvoerder van die goedere toe te laat om die goedere aan die 5 10 15 20 Kommissaris ooreenkomstig Hoofstuk 26 oor te gee; of (c) om die uitvoerder toe te laat of te gelas om die goedere onder toesig van die doeanegesag of ’n staatsorgaan aangewys deur die doeanegesag te vernietig. 25 Klaringvervangings voor vrystelling van goedere82 97. (1) Goedere wat vir binnelandse gebruik geklaar word, kan op enige tydstip voor ’n toelaatbare die vrystelling van die goedere vir binnelandse gebruik, vir doeaneprosedure geklaar word. (2) Goedere wat vir ’n doeaneprosedure geklaar word, kan op enige tydstip voor die vrystelling van die goedere vir daardie doeaneprosedure geklaar word vir enige ander doeaneprosedure of vir binnelandse gebruik, soos in die omstandighede toelaatbaar mag wees.83 (3) ’n Klaringsbrief om die goedere ingevolge subartikel (1) of (2) vir binnelandse gebruik of ’n doeaneprosedure te klaar wat ingevolge artikel 171(1) ingedien is by en aanvaar is deur die doeanegesag, vervang die vorige klaringsbrief vanaf die tydstip waarop die vorige klaringsbrief oorspronklik deur die doeanegesag ingevolge daardie artikel aanvaar is.84 (4) Indien ’n klaring van goedere vir— (a) binnelandse gebruik ingevolge subartikel (3) vervang word, is die persoon wat enige invoerbelasting op die goedere ten gevolge van daardie klaring vir 30 35 40 - 78 Verify source ↗
Hierdie artikel is beperk tot goedere in vry sirkulasie aangesien die gevolge vir goedere onder ’n
This section applies only to goods in free circulation.
78. Hierdie artikel is beperk tot goedere in vry sirkulasie aangesien die gevolge vir goedere onder ’n doeaneprosedure wat anders as ooreenkomstig daardie prosedure uitgevoer word, in artikels 114 en 115 behandel word. - 79 Verify source ↗
Vir gevolge wanneer goedere uitgevoer word anders as deur plekke van uitgang, kyk artikel 42.
If goods are exported other than through places of exit, this section directs the reader to article 42.
79. Vir gevolge wanneer goedere uitgevoer word anders as deur plekke van uitgang, kyk artikel 42. - 80 Verify source ↗
Verwydering van die goedere na ’n staatspakhuis.
This section is about removing goods to a state warehouse.
80. Verwydering van die goedere na ’n staatspakhuis. - 81 Verify source ↗
Vir belastinggevolge indien goedere in vry sirkulasie geag word geklaar te wees vir regstreekse
For tax consequences, if goods are deemed cleared for direct export, see article 158.
81. Vir belastinggevolge indien goedere in vry sirkulasie geag word geklaar te wees vir regstreekse uitvoer, kyk artikel 158. - 82 Verify source ↗
Hierdie artikel is van toepassing slegs op die vervanging van ’n klaring voor vrystelling van die
This section applies only to replacing a clearance before goods are released.
82. Hierdie artikel is van toepassing slegs op die vervanging van ’n klaring voor vrystelling van die goedere. Vir die vervanging van ’n klaring van goedere wat alreeds vrygestel is vir binnelandse gebruik, kyk artikel 107, en vir die klaring van goedere onder ’n doeaneprosedure vir ’n ander doeaneprosedure, kyk artikel 110. - 83 Verify source ↗
Kyk omskrywing van ‘‘toelaatbaar’’ met betrekking tot ’n doeaneprosedure en met betrekking tot
This section points to the definition of “toelaatbaar” for a customs procedure and for domestic use.
83. Kyk omskrywing van ‘‘toelaatbaar’’ met betrekking tot ’n doeaneprosedure en met betrekking tot binnelandse gebruik. - 84 Verify source ↗
Indien die goedere slegs gedeeltelik geklaar word vir ’n ander doeaneprosedure of vir binnelandse
If goods are only partly cleared for another customs procedure or for home use, the clearance document must be amended for that part of the goods. Related tax refund and repayment rules also apply.
84. Indien die goedere slegs gedeeltelik geklaar word vir ’n ander doeaneprosedure of vir binnelandse gebruik, moet die bestaande klaringsbrief ingevolge artikel 174(2) gewysig word om van toepassing te wees op daardie gedeelte van die goedere wat vir die bestaande prosedure of vir binnelandse gebruik geklaar is. 196 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 196 import tax on the goods as a consequence of that clearance for home use is entitled to a refund of that tax subject to the applicable tax levying Act; or (b) outright export is replaced in terms of that subsection, the person who received any refund of domestic tax on the goods as a consequence of that clearance for outright export must repay that refund to the Commissioner subject to the applicable tax levying Act. 5 Part 2 General principles governing release of goods for home use or customs procedures Clearance of goods precondition for release of goods
Part
Part 2
- 98 Verify source ↗
No goods may be released for home use or a customs procedure without the goods
Goods cannot be released for home use or another customs procedure unless they have been cleared, and the customs authority must refuse release in specified cases.
98. 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.85 10 When release of goods must be refused86 99. (1) The customs authority must refuse the release of goods cleared for home use or a customs procedure— (a) (b) (c) (d) if the clearance of the goods for home use or that customs procedure was not permissible in terms of this Act or a tax levying Act; if the release of the goods for home use or that customs procedure— (i) is not permissible in terms of this Act or a tax levying Act; (ii) would result in a breach of this Act or a tax levying Act; or (iii) would defeat the objects of any other legislation applicable to the goods; if the goods are in terms of section 570(1) or (2), read with section 580, to be removed to a state warehouse in order to be dealt with in accordance with Chapter 27; or if the goods were seized or confiscated in terms of— (i) (ii) any other legislation or an order of court and the customs authority has this Act87 or a tax levying Act; or been informed of the seizure or confiscation. (2) (a) The customs authority may, despite anything to the contrary in subsection (1) but subject to section 105, release goods on an assumption that facts and circumstances presented by the person clearing the goods are correct.88 (b) Goods may not be released in terms of paragraph (a) if the customs authority is aware of the fact that the presentation of facts and circumstances is incorrect. (3) A refusal to release goods in terms of subsection (1)(a), (b) or (c) is a ground for the detention of the goods in terms of section 754 if the goods are not already detained on any other ground. 15 20 25 30 35 - 113 Verify source ↗
If goods are damaged, destroyed or lost due to an accident or other occurrence, Chapter 25 becomes
If goods are damaged, destroyed, or lost in an accident or other occurrence, Chapter 25 applies.
113. If goods are damaged, destroyed or lost due to an accident or other occurrence, Chapter 25 becomes applicable. - 114 Verify source ↗
Section 39 applies to vehicles and goods on board vehicles passing through land border-posts out of
Section 39 applies to vehicles and goods on board vehicles that pass through land border-posts out of the Republic.
114. Section 39 applies to vehicles and goods on board vehicles passing through land border-posts out of the Republic. - 115 Verify source ↗
The following customs procedures allow the export of goods under that procedure without separate
Some export goods may move under listed customs procedures without separate export clearance, but loading, unloading, or transferring the goods is restricted and may require customs permission.
115. The following customs procedures allow the export of goods under that procedure without separate export clearance: (a) the international transit procedure in terms of Chapter 9; (b) the transhipment procedure in terms of Chapter 11; (c) the tax free shop procedure in terms of Chapter 14; and (d) the stores procedure in terms of Chapter 15. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 219 Wet No 31 van 2014 219 (2) Indien die integriteit van die goedere of die vervoer van die goedere deur ’n gebeurtenis bedoel in subartikel (1) in gevaar gestel is, moet die vervoerder of ander persoon wat die goedere vervoer, voldoen aan enige lasgewings deur die doeanegesag uitgereik.113 Deel 2 Seël, oplaai, aflaai en oorplasing van goedere Seëls en seëling van houers, voertuie en verpakkings 126. (1) ’n Houer, die houerkompartement van ’n voertuig wat toegemaak kan word, ’n padtenkwa en enige verpakkings soos by reël gespesifiseer mag word, wat goedere bevat wat nie in vry sirkulasie is nie, moet dié beveiligingseëls daarby aangeheg hê of andersins deur dié vasmaakmiddels en op dié wyse en in nakoming van dié standaarde of ander spesifikasies beveilig wees, soos by reël voorgeskryf mag word. (2) Sulke seëls of vasmaakmiddels moet verskaf en aangeheg word deur, en op risiko en koste van, ’n persoon soos by reël voorgeskryf mag word. 5 10 Oplaai van goedere bestem vir uitvoer op land-uitgaande vaartuie en vliegtuie en oor-grens spoorwegwaens114 15 127. (1) Geen goedere bestem vir uitvoer uit die Republiek mag aan boord gelaai word van ’n land-uitgaande vaartuig, land-uitgaande vliegtuig of oor-grens spoorwegwa waarin die goedere uitgevoer gaan word nie, tensy die goedere— (a) geklaar en vrygestel is vir uitvoer ingevolge die uitvoerprosedure; of (b) bestem is vir uitvoer onder ’n doeaneprosedure wat die uitvoer van goedere onder daardie prosedure sonder ’n afsonderlike uitvoerklaring magtig.115 20 (2) Subartikel (1) geld nie vir goedere wat binne ’n kategorie goedere val wat ingevolge artikel 95 van uitvoerklaringsvereistes uitgesluit is nie. Aflaai van goedere bestem vir uitvoer van land-uitgaande vaartuie en vliegtuie, oor-grens spoorwegwaens en trokke voor uitvoer 25 128. (1) Goedere geklaar en vrygestel vir uitvoer ingevolge die uitvoerprosedure, of wat uitgevoer word onder ’n doeaneprosedure wat die uitvoer van goedere onder daardie prosedure sonder ’n afsonderlike uitvoerklaring magtig, mag nie, nadat dit aan boord gelaai is van ’n land-uitgaande vaartuig of vliegtuig, oor-grens spoorwegwa of trok waarin die goedere uit die Republiek uitgevoer gaan word, daarvan afgelaai word of oorgeplaas word na ’n ander wyse van vervoer in die Republiek nie behalwe— (a) ooreenkomstig die bepalings wat daardie doeaneprosedure reguleer; of (b) met die toestemming van die doeanegesag. (2) Subartikel (1) is nie van toepassing op— 30 35 (a) ’n klas of soort of ander kategorie goedere soos by reël van subartikel (1) uitgesluit mag word nie; of (b) goedere soos deur die doeanegesag in ’n spesifieke geval van daardie subartikel onthef mag word nie. - 113 Verify source ↗
Indien goedere beskadig of vernietig word of verlore gaan weens ’n ongeluk of ander gebeurtenis,
If goods are damaged, destroyed, or lost because of an accident or another event, Chapter 25 applies.
113. Indien goedere beskadig of vernietig word of verlore gaan weens ’n ongeluk of ander gebeurtenis, word Hoofstuk 25 van toepassing. - 114 Verify source ↗
Artikel 39 geld voertuie en goedere aan boord van voertuie wat deur land-grensposte uit die
This provision applies to vehicles and goods carried on vehicles moving out of the Republic through land border posts.
114. Artikel 39 geld voertuie en goedere aan boord van voertuie wat deur land-grensposte uit die Republiek beweeg. - 115 Verify source ↗
Die volgende doeaneprosedures veroorloof die uitvoer van goedere onder daardie prosedure sonder
Goods may be exported under certain customs procedures without a separate export declaration, and transfers between vessels or containers are restricted unless a customs procedure or customs authority permission applies.
115. Die volgende doeaneprosedures veroorloof die uitvoer van goedere onder daardie prosedure sonder afsonderlike uitvoerklaring: (a) Die prosedure vir internasionale transito ingevolge Hoofstuk 9; (b) die transverskepingsprosedure ingevolge Hoofstuk 11; (c) die prosedure vir belastingvry-winkels ingevolge Hoofstuk 14; en (d) die voorradeprosedure ingevolge Hoofstuk 15. 220 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 Transfer of goods between vessels 220 129. (1) No goods may be transferred from a foreign-going vessel to another foreign-going vessel or to a domestic vessel except— (a) under a customs procedure that allows such transfer,116 if the goods are not in free circulation; or 5 (b) with the permission of the customs authority, if the goods are in free circulation. (2) No goods may be transferred from a domestic vessel to a foreign-going vessel except— (a) under a customs procedure that allows such transfer,117 if the goods are not in 10 free circulation; or (b) with the permission of the customs authority, if the goods are in free circulation. (3) Subsections (1) and (2) do not apply to— (a) any class or kind or other category of goods as may be excluded by rule from 15 subsection (1) or (2); or (b) any specific goods as may be exempted by the customs authority from subsection (1) or (2) in a specific case. Transfer of goods between vehicles or containers 130. (1) Once the transport of goods that are not in free circulation has commenced the goods may only with the permission of the customs authority and only in accordance with any requirements or conditions as may be prescribed by rule be transferred from the vehicle or container in which the goods are transported to another vehicle or container. (2) Permission in terms of subsection (1) may be given only in the case of a breakdown, accident or other circumstances as may be prescribed by rule. Part 3 Other matters Rules to facilitate implementation of this Chapter
Part
Chapter 27; or
- 85 Verify source ↗
Exceptions to this principle contained in Chapter 24 which provides for expedited release of goods.
This section says the principle has exceptions in Chapter 24, which deals with expedited release of goods.
85. Exceptions to this principle contained in Chapter 24 which provides for expedited release of goods. - 86 Verify source ↗
For consequences if release of goods is refused, see section 106.
If release of goods is refused, section 106 gives the consequences.
86. For consequences if release of goods is refused, see section 106. - 87 Verify source ↗
See Chapters 34, 35 and 36 for the seizure and confiscation of goods in terms of this Act, including
This section points readers to Chapters 34, 35, and 36 for rules on seizure and confiscation of goods, including when those seizures and confiscations may be terminated.
87. See Chapters 34, 35 and 36 for the seizure and confiscation of goods in terms of this Act, including the conditions for terminating seizures and confiscations. - 88 Verify source ↗
Release of goods on the assumption that the self-assessment of tax payable on goods is correct does
If goods are released on a self-assessment basis, the customs authority can still assess them afterward. A person who received a local-tax refund for direct export must repay that refund to the Commissioner, subject to the relevant tax law.
88. Release of goods on the assumption that the self-assessment of tax payable on goods is correct does not affect the customs authority’s power to do an assessment after the release. See Chapter 5 of the Customs Duty Act. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 197 Wet No 31 van 2014 197 (b) binnelandse gebruik betaal het, geregtig op ’n terugbetaling van daardie belasting behoudens die betrokke belastingheffings-Wet; of regstreekse uitvoer ingevolge daardie subartikel vervang word, moet die persoon wat enige terugbetaling van plaaslike belasting op die goedere ten gevolge van daardie klaring vir regstreekse uitvoer ontvang het, daardie terugbetaling aan die Kommissaris terugbetaal behoudens die betrokke belastingheffings-Wet. 5 Deel 2 Algemeen-geldende beginsels vir vrystelling van goedere vir binnelandse gebruik of doeaneprosedures 10 Klaring van goedere voorvereiste vir vrystelling van goedere - 98 Verify source ↗
Geen goedere mag vir binnelandse gebruik of ’n doeaneprosedure vrygestel word
Goods cannot be released for home use or a customs procedure unless they have been cleared, except where this Act says otherwise.
98. Geen goedere mag vir binnelandse gebruik of ’n doeaneprosedure vrygestel word sonder dat die goedere vir binnelandse gebruik of daardie doeaneprosedure geklaar is nie behalwe waar daar anders in hierdie Wet bepaal word.85 Wanneer vrystelling van goedere geweier moet word86 99. (1) Die doeanegesag moet die vrystelling van goedere geklaar vir binnelandse gebruik of ’n doeaneprosedure weier— (a) (b) (c) (d) indien die klaring van die goedere vir binnelandse gebruik of daardie doeaneprosedure nie ingevolge hierdie Wet of ’n belastingheffings-Wet toelaatbaar was nie; indien die vrystelling van die goedere vir binnelandse gebruik of daardie doeaneprosedure— (i) nie ingevolge hierdie Wet of ’n belastingheffings-Wet toelaatbaar is nie; (ii) ’n breuk van hierdie Wet of ’n belastingheffings-Wet tot gevolg sou hê; of (iii) die oogmerke van enige ander wetgewing wat op die goedere van toepassing is, sou verydel; indien die goedere ingevolge artikel 570(1) of (2), saamgelees met artikel 580, na ’n staatspakhuis verwyder moet word om daarmee volgens voorskrif van Hoofstuk 27 te handel; of indien daar op die goedere beslag gelê is of die goedere gekonfiskeer is ingevolge— (i) hierdie Wet87 of ’n belastingheffings-Wet; of (ii) enige ander wetgewing of ’n hofbevel en die doeanegesag van die beslaglegging of konfiskering in kennis gestel is. (2) (a) Die doeanegesag kan, ondanks enigiets tot die teendeel in subartikel (1) vervat, maar behoudens artikel 105, vrystelling van goedere verleen op ’n aanname dat feite en omstandighede soos voorgestel deur die persoon wat die goedere klaar, juis is. (b) Goedere mag nie ingevolge paragraaf (a) vrygestel word nie indien die doeanegesag daarvan bewus is dat die voorstelling van die feite en omstandighede onjuis is.88 (3) ’n Weiering om goedere ingevolge subartikel (1)(a), (b) of (c) vry te stel, is ’n grond vir die plasing van die goedere onder detensie ingevolge artikel 754 indien die goedere nie alreeds om ’n ander rede onder detensie geplaas is nie. 15 20 25 30 35 40 - 85 Verify source ↗
Uitsonderings tot hierdie beginsel word vervat in Hoofstuk 24 wat voorsiening maak vir versnelde
Exceptions to this principle are set out in Chapter 24, which provides for the expedited release of goods.
85. Uitsonderings tot hierdie beginsel word vervat in Hoofstuk 24 wat voorsiening maak vir versnelde vrystelling van goedere. - 86 Verify source ↗
Vir gevolge indien vrystelling van goedere geweier word, kyk artikel 106.
If release of goods is refused, this section directs the reader to article 106 for the consequences.
86. Vir gevolge indien vrystelling van goedere geweier word, kyk artikel 106. - 87 Verify source ↗
Kyk Hoofstukke 34, 35 en 36 vir die beslaglegging en konfiskering van goedere ingevolge hierdie
Read Chapters 34, 35 and 36 for the rules on seizure and confiscation of goods under this Act.
87. Kyk Hoofstukke 34, 35 en 36 vir die beslaglegging en konfiskering van goedere ingevolge hierdie Wet, met inbegrip van die voorwaardes vir beëindiging van beslaglegging en konfiskerings. - 88 Verify source ↗
Vrystelling van goedere op die veronderstelling dat die self-aanslag van belasting betaalbaar op
If goods are released on the assumption that self-assessed tax is correct, the customs authority still may issue an assessment after release.
88. Vrystelling van goedere op die veronderstelling dat die self-aanslag van belasting betaalbaar op goedere korrek is, affekteer nie die doeanegesag se bevoegdheid om ’n aanslag na die vrystelling uit te reik nie. Kyk Hoofstuk 5 van die Wet op Doeanereg. 198 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 When release of goods may be refused89 198 100. (1) The customs authority may refuse the release of goods for home use or a customs procedure if such refusal is necessary for— (a) effectively implementing this Act or a tax levying Act; (b) preventing abuse of any systems and procedures of this Act or a tax levying 5 Act; or (c) giving effect to national legislation or policy on— international trade; the protection of public health; the protection of the environment; or (i) (ii) (iii) (iv) public safety. (2) A refusal to release goods in terms of subsection (1) is a ground for the detention of the goods in terms of section 754 if the goods are not already detained on any other ground. When release of goods may or must be withheld 10 15 101. (1) The customs authority may withhold the release of goods for home use or a customs procedure until— (a) a requirement of this Act, a tax levying Act or any other legislation applicable to the goods or the clearance of the goods has been complied with; (b) any pre-condition imposed in terms of section 103 for the release of the goods 20 (c) has been met; any tax or any other money payable to the Commissioner in respect of those goods has been paid to the Commissioner; or (d) any security required for the payment of any such tax or other money in respect of the goods has been provided to the Commissioner. (2) The customs authority must withhold the release of goods for home use or a customs procedure whilst the goods are detained in terms of— this Act90 or a tax levying Act; or (a) (b) any other legislation or an order of court and the customs authority has been informed of the detention. (3) Withholding of the release of goods in terms of subsection (1) is a ground for the detention of the goods in terms of section 754 if the goods are not already detained on any other ground. 25 30 Release of goods pending technical analysis, expert advice or civil or criminal proceedings 35 102. (1) The customs authority may not delay the release of goods cleared for home use or a customs procedure by reason only that— (a) an inspection of the goods require a technical analysis of, or expert advice on, the goods or any matter relating to the goods; (b) civil proceedings relating to the goods between the Commissioner and any 40 other person are pending; an offence involving those goods has allegedly been committed and criminal investigations or proceedings relating to those goods are pending; or the goods are the subject of proceedings in terms of Chapter 37. (c) (d) (2) Subsection (1) may not be read as affecting or preventing the implementation of 45 section 99, 100 or 101. - 89 Verify source ↗
For consequences of refusal to release goods, see section 106.
This section points readers to section 106 for the consequences of refusing to release goods.
89. For consequences of refusal to release goods, see section 106. - 90 Verify source ↗
See Chapters 34, 35 and 36 for the detention of goods in terms of this Act, including the conditions
This section points readers to Chapters 34, 35 and 36 for rules on detaining goods and ending seizures or confiscations.
90. See Chapters 34, 35 and 36 for the detention of goods in terms of this Act, including the conditions for terminating seizures and confiscations. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 199 Wet No 31 van 2014 199 Wanneer vrystelling van goedere geweier kan word89 100. (1) Die doeanegesag kan die vrystelling van goedere vir binnelandse gebruik of ’n doeaneprosedure weier indien die weiering nodig is om— (a) hierdie Wet of ’n belastingheffings-Wet effektief te implementeer; (b) misbruik van enige stelsels en prosedures van hierdie Wet of ’n 5 belastingheffings-Wet te voorkom; of (c) gevolg te gee aan nasionale wetgewing of beleid oor— internasionale handel; (i) (ii) die beskerming van die openbare gesondheid; (iii) die beskerming van die omgewing; of (iv) openbare veiligheid. (2) ’n Weiering om goedere ingevolge subartikel (1) vry te stel, is ’n grond vir die plasing van die goedere onder detensie ingevolge artikel 754 indien die goedere nie alreeds om ’n ander rede onder detensie geplaas is nie. Wanneer vrystelling van goedere teruggehou kan of moet word 101. (1) Die doeanegesag kan die vrystelling van goedere vir binnelandse gebruik of ’n doeaneprosedure terughou totdat— (a) daar voldoen word aan enige voorskrif van hierdie Wet, ’n belastingheffings- Wet of enige ander wetgewing wat op die goedere of die klaring van goedere van toepassing is; (b) daar voldoen word aan enige voorvereiste wat ingevolge artikel 103 vir die (c) vrystelling van die goedere opgelê is; enige belasting of enige ander gelde wat aan die Kommissaris ten opsigte van daardie goedere betaalbaar is aan die Kommissaris betaal word; of (d) enige sekuriteit wat vir die betaling van enige sodanige belasting of ander gelde ten opsigte van die goedere benodig word aan die Kommissaris verstrek is. 10 15 20 25 (2) Die doeanegesag moet die vrystelling van goedere vir binnelandse gebruik of ’n doeaneprosedure terughou tydens enige detensie van die goedere ingevolge— (a) hierdie Wet90 of ’n belastingheffings-Wet; of (b) enige ander wetgewing of ’n hofbevel en die doeanegesag van die detensie in 30 kennis gestel is. (3) Terughouding van die vrystelling van goedere ingevolge subartikel (1) is ’n grond vir die plasing van die goedere onder detensie ingevolge artikel 754 indien die goedere nie alreeds om ’n ander rede onder detensie geplaas is nie. 35 Vrystelling van goedere hangende tegniese ontleding, deskundige advies of siviele of strafregtelike verrigtinge 102. (1) Die doeanegesag mag nie die vrystelling van goedere wat vir binnelandse gebruik of ’n doeaneprosedure geklaar is, vertraag nie slegs omdat— (a) (b) (c) ’n inspeksie van die goedere, ’n tegniese ontleding van, of deskundige advies oor, die goedere of enige aangeleentheid betreffende die goedere vereis word nie; siviele verrigtinge betreffende die goedere tussen die Kommissaris en enige ander persoon hangende is; ’n misdryf waarby daardie goedere betrokke is vermoedelik gepleeg is en strafregtelike ondersoeke of verrigtinge betreffende daardie goedere hangende is; of (d) die goedere die onderwerp van verrigtinge ingevolge Hoofstuk 37 is. (2) Subartikel (1) mag nie uitgelê word op ’n wyse wat afbreuk doen aan die implementering van artikel 99, 100 of 101 of dit verhinder nie. 40 45 50 - 89 Verify source ↗
Vir gevolge van weiering om goedere vry te stel, kyk artikel 106.
This section points readers to article 106 for the consequences of refusing to release goods.
89. Vir gevolge van weiering om goedere vry te stel, kyk artikel 106. - 90 Verify source ↗
Kyk Hoofstukke 34, 35 en 36 vir die plasing van goedere ingevolge hierdie Wet onder detensie, met
This section directs the reader to Chapters 34, 35 and 36 for rules about placing goods under detention and the conditions for ending seizures and confiscations.
90. Kyk Hoofstukke 34, 35 en 36 vir die plasing van goedere ingevolge hierdie Wet onder detensie, met inbegrip van die voorwaardes vir beëindiging van beslagleggings en konfiskerings. 200 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 Preconditions for release of goods 200 - 103 Verify source ↗
The customs authority may impose such preconditions for the release of goods
The customs authority may require conditions before releasing goods for home use or another customs procedure.
103. 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— (a) (b) (c) that a provision of this Act, a tax levying Act or any other applicable legislation is complied with; that any import or export tax payable or that may become payable on the goods is or will be paid; or the payment of any security that may be required. 5 Conditional release of goods - 104 Verify source ↗
The release of goods for home use or a customs procedure is subject to such
Customs goods releases can be subject to conditions, and the customs authority must or may withdraw a release in specified cases.
104. The release of goods for home use or a customs procedure is subject to such 10 conditions— (a) as the customs authority may in a specific case impose to ensure compliance with a provision of this Act, a tax levying Act or any other applicable legislation; or (b) as may be prescribed by rule. When release of goods must or may be withdrawn91 105. (1) The customs authority must withdraw the release of goods for home use or a customs procedure— (a) (b) (c) if the release given was impermissible in terms of section 99; if, in the case of a release for a customs procedure, the goods are diverted for home use; if the goods are seized or confiscated in terms of— (i) (ii) any other legislation or an order of court and the customs authority is this Act or a tax levying Act; or informed of the seizure or confiscation; or (d) in any other circumstances specifically provided for in this Act or a tax levying Act. (2) The customs authority may withdraw the release of goods for home use or a customs procedure— (a) (b) (c) if any condition subject to which the goods were released is breached; if, in the case of a release for a customs procedure, a provision of this Act or a tax levying Act applicable to that procedure is breached; if withdrawal of the release is necessary for— (i) effectively implementing this Act or a tax levying Act in relation to those (ii) goods;92 stopping in relation to those goods any abuse of a system or procedure of this Act or a tax levying Act; or (iii) giving effect to national legislation or policy on— (aa) international trade; (bb) the protection of public health; (cc) the protection of the environment; or (dd) public safety; (d) (e) if the goods are detained in terms of this Act, a tax levying Act, any other legislation or an order of court; or in any other circumstances specifically provided for in this Act or a tax levying Act. (3) The release of goods may not be withdrawn in terms of subsection (2) on account of a clearance declaration that is invalid in terms of section 172 if the clearance declaration can be and is validated by an amendment in terms of section 174. 15 20 25 30 35 40 45 - 91 Verify source ↗
For consequences of withdrawal of a release, see section 106.
This section points readers to section 106 for the consequences of withdrawing a release.
91. For consequences of withdrawal of a release, see section 106. - 92 Verify source ↗
Included here are the conditions and requirements contained in the tax levying Acts subject to which
Goods may be cleared and released for specific customs procedures only under the conditions and requirements set by the tax levying Acts.
92. Included here are the conditions and requirements contained in the tax levying Acts subject to which goods may be cleared and released for specific customs procedures. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 201 Wet No 31 van 2014 Voorvereistes vir vrystelling van goedere 201 - 103 Verify source ↗
Die doeanegesag kan dié voorvereistes vir die vrystelling van goedere vir
The customs authority may impose conditions for releasing goods for home use or a customs procedure when needed to ensure compliance, payment of import/export duties, or payment of required security.
103. Die doeanegesag kan dié voorvereistes vir die vrystelling van goedere vir binnelandse gebruik of ’n doeaneprosedure oplê soos nodig mag wees om te verseker— (a) dat daar aan ’n bepaling van hierdie Wet, ’n belastingheffings-Wet of enige ander tersaaklike wetgewing voldoen word; 5 (b) dat enige invoer- of uitvoerbelasting wat op die goedere betaalbaar is of mag word, betaal word of sal word; (c) dat enige sekuriteit wat benodig mag word, betaal word. Voorwaardelike vrystelling - 104 Verify source ↗
Die vrystelling van goedere vir binnelandse gebruik of ’n doeaneprosedure is
The customs authority may attach conditions to the release of goods, and it must withdraw a release in listed cases. It may not withdraw a release solely because a clearance letter is invalid if that letter can be validated by an amendment.
104. Die vrystelling van goedere vir binnelandse gebruik of ’n doeaneprosedure is 10 onderworpe aan dié voorwaardes— (a) (b) soos die doeanegesag in ’n bepaalde geval mag oplê om te verseker dat daar aan ’n bepaling van hierdie Wet, ’n belastingheffings-Wet of enige ander tersaaklike wetgewing voldoen word; of soos by reël voorgeskryf mag word. Wanneer vrystelling van goedere ingetrek kan of moet word91 105. (1) Die doeanegesag moet die vrystelling van goedere vir binnelandse gebruik of ’n doeaneprosedure intrek— (a) (b) (c) indien die vrystelling wat verleen is ingevolge artikel 99 ontoelaatbaar was; indien, in die geval van ’n vrystelling vir ’n doeaneprosedure, die goedere afgewend is vir binnelandse gebruik; indien daar op die goedere beslag gelê is of die goedere gekonfiskeer is ingevolge— (i) hierdie Wet of ’n belastingheffings-Wet; of (ii) enige ander wetgewing of ’n hofbevel en die doeanegesag van die beslaglegging of konfiskering in kennis gestel is; of (d) in enige ander omstandighede waarvoor daar spesifiek in hierdie Wet of ’n belastingheffings-Wet voorsiening gemaak word. (2) Die doeanegesag kan die vrystelling van goedere vir binnelandse gebruik of ’n doeaneprosedure intrek— (a) (b) (c) indien daar ’n breuk begaan word van enige voorwaarde onderworpe waaraan die goedere vrygestel is; indien, in die geval van ’n vrystelling vir ’n doeaneprosedure, ’n breuk van ’n bepaling van hierdie Wet of ’n belastingheffings-Wet wat vir daardie prosedure geld, begaan is; indien intrekking van die vrystelling nodig is— (i) vir implementering hierdie Wet effektiewe van die ’n of 15 20 25 30 35 belastingheffings-Wet met betrekking tot daardie goedere;92 (ii) om enige misbruik van ’n stelsel of prosedure van hierdie Wet of ’n belastingheffings-Wet met betrekking tot daardie goedere te beëindig; of 40 (iii) om gevolg te gee aan nasionale wetgewing of beleid oor— (aa) internasionale handel; (bb) die beskerming van openbare gesondheid; (cc) die beskerming van die omgewing; of (dd) openbare veiligheid; (d) (e) indien die goedere ingevolge hierdie Wet, ’n belastingheffings-Wet, enige ander wetgewing of ’n hofbevel onder detensie geplaas word; of in enige ander omstandighede waarvoor daar spesifiek in hierdie Wet of ’n belastingheffings-Wet voorsiening gemaak word. (3) Die vrystelling van goedere mag nie ingevolge subartikel (2) ingetrek word op grond van ’n klaringsbrief wat ingevolge artikel 172 ongeldig is nie indien die klaringsbrief deur ’n wysiging ingevolge artikel 174 gevalideer kan word en is. - 91 Verify source ↗
Vir gevolge van intrekking van ’n vrystelling, kyk artikel 106.
This section points to article 106 for the consequences of withdrawing an exemption.
91. Vir gevolge van intrekking van ’n vrystelling, kyk artikel 106. - 92 Verify source ↗
Ingeslote hier is die voorwaardes en vereistes in die belastingheffings-Wette vervat waaronder
The customs authority may let goods be cleared or a declaration amended after a refusal or withdrawal of release, and may set a deadline for doing so.
92. Ingeslote hier is die voorwaardes en vereistes in die belastingheffings-Wette vervat waaronder goedere vir bepaalde doeaneprosedures geklaar en vrygestel mag word. 45 50 202 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 202 (4) A withdrawal of a release of goods is a ground for the detention of the goods in terms of section 754 if the goods are not already detained on any other ground. Consequences of refusal to release or withdrawal of release of goods 106. (1) If the customs authority refuses to release goods for home use or a customs procedure in terms of section 99 or 100 or withdraws the release of goods for home use or a customs procedure in terms of section 105, it may, depending on the circumstances, allow the person clearing the goods—93 (a) (b) to clear the goods in terms of section 97(1) or (2) for home use or a specific customs procedure that will not render release of the goods subject to a refusal; or to amend the clearance declaration in terms of section 174 if release of the goods was refused or withdrawn because of a rectifiable error on the clearance declaration. (2) When allowing a person to clear goods or to amend a clearance declaration in terms of subsection (1), the customs authority may require the goods to be cleared or a clearance declaration to be amended within a period determined by it. (3) (a) Any import or export tax paid on the goods as a consequence of a clearance that is replaced in terms of subsection (1)(a) may in accordance with the tax levying Act regulating that tax be refunded to the person who paid that tax if the customs authority in terms of that subsection allows the goods to be cleared for a customs procedure that has a tax free status in relation to such import or export tax.94 (b) Paragraph (a) does not apply if the tax levying Act regulating the relevant tax provides otherwise. (4) This section applies apart from any criminal proceedings that may be instituted, administrative penalty that may be imposed or other step that may be taken by the customs authority in terms of this Act or a tax levying Act if the release was refused or withdrawn because of a breach of this Act or a tax levying Act committed in connection with the goods, which step may include, where not inconsistent with this Act or other applicable legislation or otherwise inappropriate— (a) applying section 570(2), read with section 580, to the goods; (b) (c) seizing the goods in terms of Chapter 34; allowing the person who cleared the goods to abandon the goods to the Commissioner in accordance with Chapter 26; (d) allowing or directing the person who cleared the goods— (i) (ii) to remove the goods from the Republic, in the case of imported goods; or to destroy the goods under supervision of the customs authority or an organ of state designated by the customs authority. Clearance and release substitutions for goods released for home use95 107. (1) Goods that have been released for home use may, despite such release, be cleared and, subject to sections 99 and 100, released for a permissible customs procedure. (2) Goods that have been released for home use may be cleared and released for a customs procedure in terms of subsection (1) only if the clearance declaration is submitted to and accepted by the customs authority in terms of section 171(1) within 90 calendar days from the date of release of the goods for home use. 5 10 15 20 25 30 35 40 45 - 93 Verify source ↗
For person clearing goods, see section 166.
For a person clearing goods, this provision points to section 166.
93. For person clearing goods, see section 166. - 94 Verify source ↗
For tax status of goods under the various customs procedures, see Chapter 6.
This section directs readers to Chapter 6 for the tax status of goods under customs procedures.
94. For tax status of goods under the various customs procedures, see Chapter 6. - 95 Verify source ↗
See section 97 for clearance substitutions of goods cleared for home use or a customs procedure
This section points to section 97 for clearance substitutions and to section 174 for amendments to clearance declarations.
95. See section 97 for clearance substitutions of goods cleared for home use or a customs procedure before release of the goods, and section 174 for amendments to clearance declarations. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 203 Wet No 31 van 2014 203 (4) ’n Intrekking van ’n vrystelling van goedere is ’n grond vir die plasing van die goedere onder detensie ingevolge artikel 754 indien die goedere nie alreeds om ’n ander rede onder detensie geplaas is nie. Gevolge van weiering om goedere vry te stel of intrekking van vrystelling van goedere 5 106. (1) Indien die doeanegesag weier om goedere vir binnelandse gebruik of ’n doeaneprosedure ingevolge artikel 99 of 100 vry te stel of die vrystelling van goedere vir binnelandse gebruik of ’n doeaneprosedure ingevolge artikel 105 intrek, kan die doeanegesag, afhangende van die omstandighede, die persoon wat die goedere klaar, toelaat—93 (a) om die goedere ingevolge artikel 97(1) of (2) vir binnelandse gebruik of ’n spesifieke doeaneprosedure te klaar wat nie die vrystelling van die goedere aan ’n weiering sal blootstel nie; of (b) om die klaringsbrief ingevolge artikel 174 te wysig indien die vrystelling van die goedere geweier of ingetrek is weens ’n regstelbare fout op die klaringsbrief. (2) Wanneer ’n persoon ingevolge subartikel (1) toegelaat word om goedere te klaar of om ’n klaringsbrief te wysig, kan die doeanegesag vereis dat die goedere geklaar moet word of dat die klaringsbrief gewysig moet word binne ’n tydperk deur die doeanegesag bepaal. ingevolge subartikel (3) (a) Enige invoer- of uitvoerbelasting wat op die goedere betaal is ten gevolge van (1)(a) vervang is, kan ooreenkomstig die ’n klaring wat belastingheffings-Wet wat daardie belasting reguleer, terugbetaal word aan die persoon wat die belasting betaal het, indien die doeanegesag ingevolge daardie subartikel toestemming verleen dat die goedere vir ’n doeaneprosedure geklaar word wat ’n belastingvry status met betrekking tot so ’n invoer- of uitvoerbelasting verleen.94 (b) Paragraaf (a) geld nie indien die belastingheffings-Wet wat die betrokke belasting reguleer anders bepaal nie. (4) Hierdie artikel geld afgesien van enige strafregtelike verrigtinge wat ingestel kan word, administratiewe boete wat opgelê kan word of enige stap wat gedoen kan word deur die doeanegesag ingevolge hierdie Wet of ’n belastingheffings-Wet, indien die vrystelling geweier of ’n belastingheffings-Wet wat in verband met die goedere begaan is, watter stappe kan insluit, waar dit nie met hierdie Wet of ander tersaaklike wetgewing onbestaanbaar of andersins onvanpas is nie— ’n breuk van hierdie Wet of ingetrek is weens 10 15 20 25 30 35 (a) om artikel 570(2), saamgelees met artikel 580, op die goedere toe te pas; (b) om op die goedere ingevolge Hoofstuk 34 beslag te lê; (c) om die persoon wat die goedere geklaar het, toe te laat om die goedere ooreenkomstig Hoofstuk 26 aan die Kommissaris oor te gee; (d) om die persoon wat die goedere geklaar het, toe te laat of te gelas— 40 (i) om die goedere uit die Republiek te verwyder, in die geval van ingevoerde goedere; of (ii) om die goedere onder toesig van die doeanegesag of ’n staatsorgaan aangewys deur die doeanegesag te vernietig. Klaring- en vrystellingsvervangings van goedere vrygestel vir binnelandse gebruik95 45 107. (1) Goedere wat vir binnelandse gebruik vrygestel is, kan, ondanks die vrystelling, geklaar en, behoudens artikels 99 en 100, vrygestel word vir ’n toelaatbare doeaneprosedure. (2) Goedere wat vir binnelandse gebruik vrygestel is, kan ingevolge subartikel (1) vir ’n doeaneprosedure geklaar en vrygestel word slegs indien die klaringsbrief ingedien word by, en ingevolge artikel 171(1) aanvaar word deur, die doeanegesag binne 90 kalenderdae vanaf die datum van vrystelling van die goedere vir binnelandse gebruik. 50 - 93 Verify source ↗
Vir persoon wat goedere klaar, kyk artikel 166.
For a person who clears goods, see article 166.
93. Vir persoon wat goedere klaar, kyk artikel 166. - 94 Verify source ↗
Vir belastingstatus van goedere onder die verskeie doeaneprosedures, sien Hoofstuk 6.
This section points to Chapter 6 for the tax status of goods under the various customs procedures.
94. Vir belastingstatus van goedere onder die verskeie doeaneprosedures, sien Hoofstuk 6. - 95 Verify source ↗
Kyk artikel 97 vir vervanging van klarings van goedere wat geklaar is vir binnelandse gebruik of ’n
If a home-use clearance is replaced by a customs-procedure clearance declaration accepted by customs, the earlier home-use clearance is replaced. A person who paid import tax because of the earlier clearance may be entitled to a refund, subject to the tax law that applies.
95. Kyk artikel 97 vir vervanging van klarings van goedere wat geklaar is vir binnelandse gebruik of ’n doeaneprosedure voor vrystelling van die goedere, en artikel 174 vir wysiging van klaringsbriewe. 204 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 204 (3) A clearance declaration to clear the goods for a customs procedure submitted to and accepted by the customs authority in terms of section 171(1) replaces the home use clearance declaration with effect from the time the home use clearance declaration was originally accepted by the customs authority in terms of that section.96 (4) If the clearance and release of goods for home use is replaced in terms of subsection (1) the person who paid any import tax on the goods as a consequence of the previous clearance is entitled to a refund subject to the applicable tax levying Act. Effect of release of goods for home use or customs procedures 108. (1) (a) Goods unconditionally released for home use become, upon their release, goods in free circulation. 5 10 (b) Goods conditionally released for home use become, upon compliance with the condition, goods in free circulation. (2) Goods released for a customs procedure remain subject to this Act despite the release and may not be dealt with otherwise than in accordance with— (a) the provisions of this Act or a tax levying Act97 applicable to that customs procedure; and 15 (b) any conditions as may be applicable to the goods in terms of section 104. Part 3 General principles governing goods under customs procedures Commencement and ending of customs procedures 20 109. (1) A customs procedure in relation to goods— (a) commences when the goods come under that customs procedure; and (b) ends when that customs procedure is completed,98 unless that procedure is interrupted by an occurrence referred to in subsection (2). (2) A customs procedure in relation to goods ends before its completion if— 25 (a) (b) (c) (d) (e) (f) the release of the goods for that customs procedure is refused or withdrawn; the goods are for tax purposes regarded to be cleared for home use in terms of Chapter 8 or for outright export; the goods revert or are for tax purposes regarded to have reverted to free circulation; the goods are— (i) abandoned to the Commissioner;99 or (ii) to be destroyed under supervision of the customs authority or an organ of state designated by the customs authority; the goods are seized or confiscated in terms of this Act, a tax levying Act, any other legislation or an order of court; or the goods are damaged, destroyed, lost or unaccounted for and the clearance declaration for the goods is withdrawn in terms of Chapter 25. 30 35
Part
Chapter 8 or for outright export;
- 96 Verify source ↗
If the goods are only partially cleared for a customs procedure, the existing clearance declaration
If goods are only partially cleared for a customs procedure, the existing clearance declaration must be amended for the part that remains cleared for home use.
96. If the goods are only partially cleared for a customs procedure, the existing clearance declaration must be amended in terms of section 174(2) to apply to that part of the goods that remain cleared for home use. - 97 Verify source ↗
For instance, the Customs Tariff prescribes conditions and requirements for certain customs
The Customs Tariff prescribes conditions and requirements for certain customs procedures.
97. For instance, the Customs Tariff prescribes conditions and requirements for certain customs procedures. - 98 Verify source ↗
The time when goods come under a customs procedure and when a customs procedure ends is stated
The Chapter on the specific customs procedure states when goods come under that procedure and when it ends.
98. The time when goods come under a customs procedure and when a customs procedure ends is stated in the Chapter dealing with the specific customs procedure. - 99 Verify source ↗
See Chapter 26.
This section says when a customs procedure starts and ends, and lists events that can end it early.
99. See Chapter 26. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 205 Wet No 31 van 2014 205 (3) ’n Klaringsbrief om die goedere vir ’n doeaneprosedure te klaar wat ingedien is by, en ingevolge artikel 171(1) aanvaar is deur, die doeanegesag, vervang die klaringsbrief vir binnelandse gebruik vanaf die tydstip waarop die klaringsbrief vir binnelandse gebruik oorspronklik deur die doeanegesag ingevolge daardie artikel aanvaar is.96 (4) Indien die klaring en vrystelling van goedere vir binnelandse gebruik ingevolge subartikel (1) vervang word, is die persoon wat ten gevolge van die vorige klaring enige invoerbelasting op die goedere betaal het, geregtig op ’n terugbetaling, behoudens die betrokke belastingheffings-Wet. 5 Effek van vrystelling van goedere vir binnelandse gebruik of doeaneprosedures 10 108. (1) (a) Goedere wat onvoorwaardelik vir binnelandse gebruik vrygestel is, word by die vrystelling daarvan goedere in vry sirkulasie. (b) Goedere wat voorwaardelik vir binnelandse gebruik vrygestel is, word by voldoening aan die voorwaarde goedere in vry sirkulasie. (2) Goedere vrygestel vir ’n doeaneprosedure bly ondanks die vrystelling aan hierdie Wet onderworpe, en daar mag nie met die goedere gehandel word anders as volgens voorskrif van— 15 (a) die bepalings van hierdie Wet of ’n belastingheffings-Wet97 wat vir daardie doeaneprosedure geld nie; en (b) enige voorwaardes wat ingevolge artikel 104 op die goedere van toepassing 20 mag wees nie. Deel 3 Algemeen-geldende beginsels vir goedere onder doeaneprosedures Begin en einde van doeaneprosedures 109. (1) ’n Doeaneprosedure met betrekking tot goedere— (a) begin wanneer die goedere onder daardie doeaneprosedure kom; en (b) eindig wanneer daardie doeaneprosedure afgehandel is,98 tensy daardie prosedure onderbreek word deur ’n gebeurtenis in subartikel (2) bedoel. (2) ’n Doeaneprosedure met betrekking tot goedere eindig voor die afhandeling daarvan indien— 25 30 (a) die vrystelling van die goedere vir daardie doeaneprosedure geweier of ingetrek word; (b) die goedere vir belastingdoeleindes geag word ingevolge Hoofstuk 8 vir binnelandse gebruik of vir regstreekse uitvoer geklaar te wees; (c) die goedere tot vry sirkulasie terugval of vir belastingdoeleindes geag word 35 terug te geval het; (d) die goedere— (i) aan die Kommissaris oorgegee word;99 of (ii) vernietig gaan word onder toesig van die doeanegesag of ’n staatsorgaan deur die doeanegesag aangewys; (e) daar op die goedere beslag gelê is of die goedere gekonfiskeer is ingevolge hierdie Wet, ’n belastingheffings-Wet, enige ander wetgewing of ’n hofbevel; of die goedere beskadig, vernietig, verlore of rekenskaploos geraak het en die klaringsbrief vir die goedere ingevolge Hoofstuk 25 teruggetrek word. (f) 40 45 - 96 Verify source ↗
Indien die goedere slegs gedeeltelik vir ’n doeaneprosedure geklaar word, moet die bestaande
If goods are cleared only partly for a customs procedure, the existing clearance document must be amended so it applies only to the part cleared for domestic use.
96. Indien die goedere slegs gedeeltelik vir ’n doeaneprosedure geklaar word, moet die bestaande klaringsbrief ingevolge artikel 174(2) gewysig word om van toepassing te wees slegs op daardie gedeelte van die goedere wat vir binnelandse gebruik geklaar is. - 97 Verify source ↗
Byvoorbeeld, die Doeanetarief skryf voorwaardes en vereistes vir bepaalde doeaneprosedures voor.
The customs tariff sets conditions and requirements for certain customs procedures.
97. Byvoorbeeld, die Doeanetarief skryf voorwaardes en vereistes vir bepaalde doeaneprosedures voor. - 98 Verify source ↗
Die tydstip waarop goedere onder ’n doeaneprosedure kom en waarop ’n doeaneprosedure eindig,
This section says the chapter for the relevant customs procedure shows when goods enter that procedure and when it ends.
98. Die tydstip waarop goedere onder ’n doeaneprosedure kom en waarop ’n doeaneprosedure eindig, word aangedui in die Hoofstuk wat met die betrokke doeaneprosedure handel. - 99 Verify source ↗
Kyk Hoofstuk 26.
Goods under a customs procedure may be moved to another customs procedure or home use, but ownership cannot be transferred without customs authority approval.
99. Kyk Hoofstuk 26. 206 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 206 Clearance and release of goods under customs procedures 110. (1) Goods under a customs procedure may at any time during, or at the completion of, the procedure be cleared for another customs procedure or for home use, as may be permissible in the circumstances.100 (2) Goods that are cleared in terms of subsection (1) for another customs procedure or for home use acquire a tax status applicable to goods cleared for that customs procedure or for home use, as the case may be.101 5 (3) Imported goods may not remain under consecutive customs procedures for longer than three years from the date of import or for longer than an extension of that period in terms of section 908.102 10 Transfer of ownership of goods under customs procedures 111. (1) Ownership of goods under a customs procedure may not without the approval of the customs authority be transferred to another person whilst those goods are under that procedure. (2) An agreement entered into in contravention of subsection (1) is null and void. (3) Application for approval in terms of subsection (1) must be made to the customs 15 authority— (a) before the goods are transferred; and (b) in the form and format as may be prescribed by rule containing the information required on the prescribed form or otherwise prescribed by rule. (4) The customs authority may not without good reason withhold approval in terms of subsection (1). (5) If ownership of goods under a customs procedure is transferred with the approval of the customs authority in accordance with subsection (1)— (a) (b) the transfer does not— (i) (ii) affect the tax status conferred on the goods by virtue of that procedure; interrupt the continuation of that procedure; or and the new owner of the goods or, if only a share in the ownership of the goods has been transferred, the person to whom that share has been transferred— (i) must be regarded to have cleared the goods or that share for that procedure; (ii) assumes the obligations of the previous owner or holder of that share; (iii) must comply with any requirements and conditions applicable to the goods in terms of that procedure; and (iv) must comply with any conditions imposed by the customs authority in respect of the transfer. (6) Subsection (5) does not affect the liability of the previous owner or holder of the transferred share of the goods for any import or export tax, penalties or other money owed to the Commissioner on the goods up to the time of transfer of ownership or of the share in ownership. 20 25 30 35 40 - 100 Verify source ↗
If the goods are only partially cleared for another customs procedure or for home use, the existing
If goods are only partly cleared for another customs procedure or for home use, the existing clearance declaration must be amended for the goods that remain under the existing procedure.
100. If the goods are only partially cleared for another customs procedure or for home use, the existing clearance declaration must be amended in terms of section 174(2) to apply to that part of the goods that remain under the existing procedure. - 101 Verify source ↗
For tax status of goods cleared for home use or a customs procedure, see Chapter 6.
This section directs readers to Chapter 6 for the tax status of goods cleared for home use or a customs procedure.
101. For tax status of goods cleared for home use or a customs procedure, see Chapter 6. - 102 Verify source ↗
The implication is that imported goods must ultimately be cleared for home use or otherwise dealt
Imported goods must be cleared for home use or otherwise dealt with within three years, unless the period is extended under article 908.
102. The implication is that imported goods must ultimately be cleared for home use or otherwise dealt with within the three year period. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 207 Wet No 31 van 2014 207 Klaring en vrystelling van goedere onder doeaneprosedures 110. (1) Goedere onder ’n doeaneprosedure kan op enige tydstip gedurende, of by afhandeling van, die prosedure geklaar word vir ’n ander doeaneprosedure of vir binnelandse gebruik, soos in die omstandighede toelaatbaar mag wees.100 (2) Goedere wat ingevolge subartikel (1) vir ’n ander doeaneprosedure of vir binnelandse gebruik geklaar word, verkry ’n belastingstatus wat geld vir goedere wat vir daardie doeaneprosedure of vir binnelandse gebruik, na gelang van die geval, geklaar word.101 (3) Ingevoerde goedere mag nie onder opeenvolgende doeaneprosedures bly vir langer as drie jaar vanaf die datum van invoer of vir langer as ’n verlenging van daardie tydperk ingevolge artikel 908 nie.102 Oordrag van eiendomsreg op goedere onder doeaneprosedures 111. (1) Eiendomsreg op goedere onder ’n doeaneprosedure mag nie sonder die goedkeuring van die doeanegesag aan ’n ander persoon oorgedra word terwyl daardie goedere onder daardie prosedure is nie. (2) ’n Ooreenkoms aangegaan in stryd met subartikel (1) is nietig. (3) Aansoek om goedkeuring ingevolge subartikel (1) moet by die doeanegesag gedoen word— (a) voordat die goedere oorgedra word; en (b) in ’n vorm en formaat soos by reël voorgeskryf mag word en die inligting bevat wat op die voorgeskrewe vorm vereis of andersins by reël voorgeskryf word. (4) Die doeanegesag mag nie sonder goeie rede goedkeuring ingevolge subartikel (1) weerhou nie. 5 10 15 20 (5) Indien eiendomsreg op goedere onder ’n doeaneprosedure ooreenkomstig 25 subartikel (1) met die goedkeuring van die doeanegesag oorgedra word— (a) word— (i) die voortsetting van daardie prosedure nie deur die oordrag onderbreek nie; of (ii) die belastingstatus aan die goedere uit hoofde van daardie prosedure 30 verleen, nie deur die oordrag geraak nie; en (b) moet die nuwe eienaar van die goedere of, indien slegs ’n aandeel in die eiendomsreg op die goedere oorgedra is, die persoon aan wie daardie aandeel oorgedra is— (i) geag word om die goedere, of daardie aandeel, vir daardie prosedure te geklaar het; (ii) die verpligtinge van die vorige eienaar of houer van daardie aandeel oorneem; (iii) voldoen aan enige vereistes en voorwaardes wat op die goedere ingevolge daardie prosedure van toepassing is; en (iv) voldoen aan enige voorwaardes wat deur die doeanegesag ten opsigte van die oordrag opgelê word. (6) Subartikel (5) raak nie die aanspreeklikheid van die vorige eienaar van, of houer van die aandeel wat oorgedra is in, die goedere vir enige invoer- of uitvoerbelasting, boetes of ander gelde aan die Kommissaris verskuldig op die goedere tot op die tydstip van oordrag van eiendomsreg of van die aandeel in eiendomsreg nie. 35 40 45 - 100 Verify source ↗
Indien die goedere slegs gedeeltelik vir ’n ander doeaneprosedure of vir binnelandse gebruik geklaar
If goods are only partly cleared for another customs procedure or for home use, the existing clearance document must be amended for the part that remains under the existing procedure.
100. Indien die goedere slegs gedeeltelik vir ’n ander doeaneprosedure of vir binnelandse gebruik geklaar is, moet die bestaande klaringsbrief ingevolge artikel 174(2) gewysig word om van toepassing te wees op daardie gedeelte van die goedere wat onder die bestaande prosedure bly. - 101 Verify source ↗
Vir belastingstatus van goedere wat vir binnelandse gebruik of ’n doeaneprosedure geklaar word,
For the tax status of goods cleared for domestic use or a customs procedure, see Chapter 6.
101. Vir belastingstatus van goedere wat vir binnelandse gebruik of ’n doeaneprosedure geklaar word, sien Hoofstuk 6. - 102 Verify source ↗
Die gevolg is dat ingevoerde goedere uiteindelik vir binnelandse gebruik geklaar moet word of
Imported goods must be cleared for domestic use or otherwise dealt with within three years.
102. Die gevolg is dat ingevoerde goedere uiteindelik vir binnelandse gebruik geklaar moet word of andersins mee gehandel moet word binne die driejaartydperk. 208 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 208 Tax consequences for imported goods under customs procedures in event of non-compliance 112. (1) Imported goods under a customs procedure must for tax purposes be regarded (a) (b) to be cleared for home use under Chapter 8—103 if the goods are diverted for home use; if the goods whilst under that procedure are damaged, destroyed, lost or unaccounted for and it is not proved in accordance with Chapter 25— (i) that the goods were damaged, destroyed, lost or unaccounted for due to a recognised cause;104 or in the case of goods lost due to a recognised cause, that the goods, after having been lost, have not gone into home use in any way; or (ii) 5 10 (c) in any other circumstances specifically provided for in this Act or a tax levying Act. (2) The customs authority may direct that imported goods under a customs procedure must for tax purposes be regarded to be cleared for home use under Chapter 8— 15 (a) (b) if a provision of this Act or a tax levying Act applicable to customs procedures generally or to that specific customs procedure is breached in respect of those goods; or if a condition of the licence of any premises used for the purpose of carrying out that customs procedure is breached in respect of those goods. (3) When applying subsection (1) or (2) to imported goods under a customs procedure in circumstances where the ground for regarding the imported goods to be cleared for home use under Chapter 8 pertains only to a part of those imported goods, only that part of the imported goods must in terms of that subsection be regarded to be cleared for home use.105 Tax consequences for free circulation goods under customs procedures in event of non-compliance 113. (1) Goods under a customs procedure that were in free circulation when the goods came under that procedure must for tax purposes be regarded to have reverted to free circulation—106 (a) (b) if the goods are diverted for home use; if the goods whilst under that procedure are damaged, destroyed, lost or unaccounted for and it is not proved in accordance with Chapter 25— (i) that the goods were damaged, destroyed, lost or unaccounted for due to a recognised cause;107 or in the case of goods lost due to a recognised cause, that the goods, after having been lost, have not gone into home use in any way; or (ii) (c) in any other circumstances specifically provided for in this Act or a tax levying Act. (2) The customs authority may direct that goods under a customs procedure that were in free circulation when the goods came under that procedure must for tax purposes be regarded to have reverted to free circulation— (a) if a provision of this Act or a tax levying Act applicable to customs procedures generally or to that specific customs procedure is breached in respect of those goods; or - 103 Verify source ↗
For tax implications if goods under a customs procedure are regarded to be cleared for home use
For tax implications, this section points to section 154 when goods under a customs procedure are regarded as cleared for home use under Chapter 8.
103. For tax implications if goods under a customs procedure are regarded to be cleared for home use under Chapter 8, see section 154. - 104 Verify source ↗
See definition of ‘‘recognised cause’’ in section 1.
This section points you to the definition of “recognised cause” in section 1.
104. See definition of ‘‘recognised cause’’ in section 1. - 105 Verify source ↗
For the equivalent provision in relation to compensating products obtained from imported goods
This section points to section 430(3) for the equivalent rule on compensating products obtained from imported goods under inward processing.
105. For the equivalent provision in relation to compensating products obtained from imported goods under inward processing, see section 430(3). - 106 Verify source ↗
For tax implications if goods are regarded as having reverted to free circulation, see section 161.
For tax implications, see section 161 if goods are regarded as having reverted to free circulation.
106. For tax implications if goods are regarded as having reverted to free circulation, see section 161. - 107 Verify source ↗
See definition of ‘‘recognised cause’’ in section 1.
This section says to use the definition of “recognised cause” in section 1.
107. See definition of ‘‘recognised cause’’ in section 1. 20 25 30 35 40 45 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 209 Wet No 31 van 2014 209 Belastinggevolge vir ingevoerde goedere onder doeaneprosedures in geval van nie-voldoening 112. (1) Ingevoerde goedere onder ’n doeaneprosedure moet vir belastingdoeleindes (a) (b) geag word vir binnelandse gebruik ingevolge Hoofstuk 8 geklaar te wees—103 indien die goedere vir binnelandse gebruik afgewend is; indien die goedere, terwyl dit onder daardie prosedure was, beskadig, vernietig, verlore of rekenskaploos geraak het en daar nie volgens voorskrif van Hoofstuk 25 bewys word nie— (i) dat die goedere weens ’n erkende oorsaak beskadig, vernietig, verlore of (ii) rekenskaploos geraak het;104 of in die geval van goedere wat weens ’n erkende oorsaak verlore geraak het, dat die goedere, nadat dit verlore geraak het, nie op enige wyse in binnelandse gebruik gegaan het nie; of 5 10 (c) in enige ander omstandighede waarvoor daar spesifiek in hierdie Wet of ’n belastingheffings-Wet voorsiening gemaak word. 15 (2) Die doeanegesag kan gelas dat ingevoerde goedere onder ’n doeaneprosedure vir belastingdoeleindes geag moet word vir binnelandse gebruik kragtens Hoofstuk 8 geklaar te wees— (a) (b) indien ’n breuk begaan word van ’n bepaling van hierdie Wet of ’n belastingheffings-Wet wat in die algemeen vir doeaneprosedures of vir daardie bepaalde doeaneprosedure ten opsigte van daardie goedere geld; of indien ’n breuk begaan word van ’n voorwaarde van die lisensie van enige perseel wat vir doeleindes van die uitvoering van daardie doeaneprosedure ten opsigte van daardie goedere gebruik word. (3) Wanneer subartikel (1) of (2) op ingevoerde goedere onder ’n doeaneprosedure toegepas word in omstandighede waar die rede waarom die ingevoerde goedere geag word vir binnelandse gebruik kragtens Hoofstuk 8 geklaar te wees, betrekking het slegs op ’n gedeelte van daardie ingevoerde goedere, moet slegs daardie gedeelte van die ingevoerde goedere ingevolge daardie subartikel geag word vir binnelandse gebruik geklaar te wees.105 Belastinggevolge vir vry-sirkulasie goedere onder doeaneprosedures in geval van nie-voldoening 113. (1) Goedere onder ’n doeaneprosedure wat in vry sirkulasie was toe die goedere onder daardie prosedure gekom het, moet vir belastingdoeleindes geag word tot vry sirkulasie terug te geval het—106 (a) (b) indien die goedere vir binnelandse gebruik afgewend is; indien die goedere terwyl dit onder daardie prosedure was, beskadig, vernietig, verlore of rekenskaploos geraak het en daar nie volgens voorskrif van Hoofstuk 25 bewys word nie— (i) dat die goedere weens ’n erkende oorsaak beskadig, vernietig, verlore of (ii) rekenskaploos geraak het;107 of in die geval van goedere wat weens ’n erkende oorsaak verlore geraak het, dat die goedere, nadat dit verlore geraak het, nie op enige wyse in binnelandse gebruik gegaan het nie; of 20 25 30 35 40 (c) in enige ander omstandighede waarvoor daar spesifiek in hierdie Wet of ’n belastingheffings-Wet voorsiening gemaak word. 45 (2) Die doeanegesag kan gelas dat goedere onder ’n doeaneprosedure wat in vry sirkulasie was toe die goedere onder daardie prosedure gekom het vir belasting- doeleindes, geag moet word tot vry sirkulasie terug te geval het— (a) indien ’n breuk begaan word van ’n bepaling van hierdie Wet of ’n belastingheffings-Wet wat vir doeaneprosedures in die algemeen of vir daardie bepaalde doeaneprosedure ten opsigte van daardie goedere geld; of 50 - 103 Verify source ↗
Vir belastinggevolge indien goedere onder ’n doeaneprosedure geag word geklaar te wees vir
This section points readers to article 154 for tax consequences when goods are treated as cleared for home use under a Chapter 8 customs procedure.
103. Vir belastinggevolge indien goedere onder ’n doeaneprosedure geag word geklaar te wees vir binnelandse gebruik onder Hoofstuk 8, kyk artikel 154. - 104 Verify source ↗
Kyk omskrywing van ‘‘erkende oorsaak’’ in artikel 1.
This section points the reader to the definition of “erkende oorsaak” in section 1.
104. Kyk omskrywing van ‘‘erkende oorsaak’’ in artikel 1. - 105 Verify source ↗
Vir die ooreenstemmende bepaling met betrekking tot kompenserende produkte verkry uit
This section points readers to article 430(3) for the corresponding rule on compensating products obtained from imported goods under inward processing.
105. Vir die ooreenstemmende bepaling met betrekking tot kompenserende produkte verkry uit ingevoerde goedere onder inwaartse prosessering, kyk artikel 430(3). - 106 Verify source ↗
Vir belastinggevolge indien goedere geag word na vry sirkulasie terug te gekeer het, kyk artikel 161.
If goods are deemed to have returned to free circulation, see article 161 for the tax consequences.
106. Vir belastinggevolge indien goedere geag word na vry sirkulasie terug te gekeer het, kyk artikel 161. - 107 Verify source ↗
Kyk omskrywing van ‘‘erkende oorsaak’’ in artikel 1.
This section refers readers to the definition of “erkende oorsaak” in article 1.
107. Kyk omskrywing van ‘‘erkende oorsaak’’ in artikel 1. 210 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 210 (b) if a condition of the licence of any premises used for the purpose of carrying out that customs procedure is breached in respect of those goods. (3) When applying subsection (1) or (2) to goods under a customs procedure in circumstances where the ground for regarding the goods to have reverted to free circulation pertains only to a part of those goods, only that part of the goods must in terms of that subsection be regarded to have reverted to free circulation. Tax consequences for goods exported under customs procedures in event of non-compliance 114. (1) The customs authority may direct that goods exported under a customs procedure must for tax purposes be regarded to be cleared for outright export108 if a provision of this Act or a tax levying Act applicable to customs procedures generally or to that specific customs procedure is breached in respect of those goods. (2) When applying subsection (1) to goods exported under a customs procedure in circumstances where the ground for regarding the exported goods to be cleared for outright export pertains only to a part of those exported goods, only that part of the exported goods must in terms of that subsection be regarded to be cleared for outright export.109 (3) This section may not be read as affecting the application of section 112 or 113 in relation to goods under a customs procedure. 5 10 15 Other consequences of non-compliance with provisions applicable to customs procedures 20 - 115 Verify source ↗
Section 112, 113 or 114 applies apart from any criminal proceedings that may be
Section 115 says sections 112 to 114 still apply even if criminal proceedings, administrative penalties, or other customs-authority steps may also be taken for a breach.
115. 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— (a) withdrawing the release of the goods for the relevant customs procedure in 25 terms of section 105; (b) demanding that the goods immediately be cleared for home use under Chapter 30 (c) (d) (e) (f) 8, in the case of imported goods; applying section 570(2), read with section 580, to the goods; seizing the goods in terms of Chapter 35; allowing the person who cleared the goods to abandon the goods to the Commissioner in accordance with Chapter 26; or allowing or directing the person who cleared the goods to— (i) continue applying the relevant customs procedure to the goods but subject to such conditions as the customs authority may determine; (ii) remove the goods from the Republic, in the case of imported goods; or (iii) destroy the goods under supervision of the customs authority or an organ 35 40 of state designated by the customs authority. - 108 Verify source ↗
For tax implications if goods are regarded to be cleared for outright export, see section 159.
For tax implications, this section points to section 159 when goods are regarded as cleared for outright export.
108. For tax implications if goods are regarded to be cleared for outright export, see section 159. - 109 Verify source ↗
For the equivalent provision in relation to compensating products obtained from goods exported
This section points readers to section 472 for the equivalent rule about compensating products obtained from goods exported under outward processing procedure.
109. For the equivalent provision in relation to compensating products obtained from goods exported under outward processing procedure, see section 472. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 211 Wet No 31 van 2014 211 (b) indien ’n breuk begaan word van ’n voorwaarde van die lisensie van enige perseel wat vir doeleindes van die uitvoering van daardie doeaneprosedure ten opsigte van daardie goedere gebruik word. (3) Wanneer subartikel (1) of (2) op goedere onder ’n doeaneprosedure toegepas word in omstandighede waar die rede waarom die goedere geag word tot vry sirkulasie terug te geval het slegs op ’n gedeelte van daardie goedere betrekking het, moet slegs daardie gedeelte van die goedere ingevolge daardie subartikel geag word tot vry sirkulasie terug te geval het. 5 Belastinggevolge vir goedere uitgevoer onder doeaneprosedures in geval van nie-voldoening 10 114. (1) Die doeanegesag kan gelas dat goedere uitgevoer onder ’n doeaneprosedure vir belastingdoeleindes geag moet word vir regstreekse uitvoer geklaar te wees108 indien ’n bepaling van hierdie Wet of ’n belastingheffings-Wet wat vir doeaneprosedures in die algemeen of vir daardie bepaalde doeaneprosedure geld, ten opsigte van daardie goedere verbreek is. (2) Wanneer subartikel (1) op goedere uitgevoer onder ’n doeaneprosedure toegepas word in omstandighede waar die rede waarom die uitgevoerde goedere geag word vir regstreekse uitvoer geklaar te wees, betrekking het slegs op ’n gedeelte van daardie uitgevoerde goedere, moet slegs daardie gedeelte van die uitgevoerde goedere ingevolge daardie subartikel geag word vir regstreekse uitvoer geklaar te wees.109 (3) Hierdie artikel mag nie uitgelê word op ’n wyse wat afbreuk doen aan die toepassing van artikel 112 of 113 met betrekking tot goedere onder ’n doeaneprosedure nie. Ander gevolge van nie-voldoening aan bepalings wat vir doeaneprosedures geld - 115 Verify source ↗
Artikel 112, 113 of 114 kan toegepas word afgesien van enige strafregtelike
The customs authority may still apply sections 112, 113, or 114 for customs-procedure breaches, even if criminal proceedings, an administrative penalty, or other action is also possible.
115. Artikel 112, 113 of 114 kan toegepas word afgesien van enige strafregtelike verrigtinge wat ingestel kan word, administratiewe boete wat opgelê kan word of ander stap wat gedoen kan word deur die doeanegesag ingevolge hierdie Wet vir ’n breuk van ’n bepaling wat vir doeaneprosedures in die algemeen of vir die bepaalde doeaneprosedure geld, wat kan insluit, waar dit nie met hierdie Wet of ander geldende wetgewing onbestaanbaar is of andersins onvanpas is nie— (a) om die vrystelling van die goedere vir die bepaalde doeaneprosedure ingevolge artikel 105 in te trek; (b) om te gelas dat die die goedere onmiddellik vir binnelandse gebruik kragtens Hoofstuk 8 geklaar word, in die geval van ingevoerde goedere; (c) om artikel 570(2), saamgelees met artikel 580, op die goedere toe te pas; (d) om op die goedere ingevolge Hoofstuk 35 beslag te lê; (e) om die persoon wat die goedere geklaar het, toe te laat om die goedere (f) ooreenkomstig Hoofstuk 26 aan die Kommissaris oor te gee; of om die persoon wat die goedere geklaar het, toe te laat of te gelas om— (i) voort te gaan om die betrokke doeaneprosedure op die goedere toe te pas, maar behoudens die voorwaardes soos die doeanegesag mag bepaal; (ii) die goedere uit die Republiek te verwyder, in die geval van ingevoerde goedere; of (iii) die goedere onder toesig van die doeanegesag of ’n staatsorgaan aangewys deur die doeanegesag te vernietig. 15 20 25 30 35 40 45 - 108 Verify source ↗
Vir belastinggevolge indien goedere geag word geklaar te wees vir regstreekse uitvoer, kyk artikel
This section points to article 159 for tax consequences when goods are treated as cleared for direct export.
108. Vir belastinggevolge indien goedere geag word geklaar te wees vir regstreekse uitvoer, kyk artikel 159. - 109 Verify source ↗
Vir die ooreenstemmende bepaling met betrekking tot kompenserende produkte wat verkry is van
Certain businesses must keep records and produce them to a customs officer on request.
109. Vir die ooreenstemmende bepaling met betrekking tot kompenserende produkte wat verkry is van goedere uitgevoer onder die prosedure vir uitwaartse prosessering, kyk artikel 472. 212 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 212 Part 4 Other matters Keeping of records 116. (1) A person carrying on a business in the Republic as may be specified by rule must for purposes of this Act and any tax levying Act keep such records relating to that business and transactions and in such form, as may be prescribed by rule or as the customs authority may require in a specific case. (2) A person referred to in subsection (1) must on request by a customs officer produce, in a manner and form as may be prescribed by rule, any records referred to in subsection (1), or any information contained in such records, which the customs officer may require for enforcing this Act or a tax levying Act. Rules to facilitate implementation of this Chapter
Part
Part 4
- 117 Verify source ↗
Rules made in terms of section 903 to facilitate the implementation of this
This section lets rules set customs implementation procedures, and it makes certain importers, exporters, and business operators responsible for declarations, records, and compliance.
117. Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules prescribing— (a) any general conditions applicable to an exclusion referred to in section 91 or 95, the circumstances in which the customs authority may withdraw any such exclusion in the case of specific goods or goods imported or to be exported by a specific person, and procedures for the withdrawal of any such exclusion; the circumstances in and the conditions on which section 97, 107 or 110 may be applied; (b) (c) measures aimed at ensuring the expeditious customs processing of clearance 5 10 15 20 declarations; (d) notification procedures when the release of goods for home use or a customs procedure has been refused or withdrawn; (e) documents and other methods to prove that goods fall within an excluded 25 (f) category listed in section 91 or 95; and documents on authority of which goods that fall within an excluded category listed in section 91 or 95 may be claimed and removed. Offences in terms of this Chapter 118. (1) An importer of goods to which section 89 applies, or, if the importer is not located in the Republic, the importer’s agent in the Republic, is guilty of an offence if— (a) no clearance declaration to clear the goods for home use or a customs procedure in compliance with that section is submitted to the customs authority; or 30 (b) a clearance declaration is submitted but not within the timeframes or at the 35 time required by section 90(1) or (3). (2) An exporter of goods to which section 93 applies, or, if the exporter is not located in the Republic, the exporter’s agent in the Republic, is guilty of an offence if— (a) no clearance declaration to clear the goods for export in compliance with that section is submitted to the customs authority; or 40 (b) a clearance declaration is submitted but not within the timeframes or at the time required by section 94. (3) A person is guilty of an offence if that person— (a) contravenes section 111(1) or fails to comply with section 116(1); (b) contravenes or fails to comply with a condition imposed in terms of section 45 (c) 104; or fails to comply with a request issued in terms of section 116(2) or a direction issued in terms of section 115(f). (4) The offences referred to in subsections (1)(a) and (2)(a) are Category 1 offences. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 213 Wet No 31 van 2014 213 Deel 4 Ander aangeleenthede Rekordhouding 116. (1) ’n Persoon wat ’n besigheid in die Republiek bedryf soos by reël gespesifiseer mag word, moet vir doeleindes van hierdie Wet en enige belastingheffings-Wet, dié rekords hou betreffende daardie besigheid en transaksies, en in dié vorm, soos by reël voorgeskryf of deur die doeanegesag in ’n bepaalde geval vereis mag word. (2) ’n Persoon bedoel in subartikel (1) moet op versoek van ’n doeanebeampte, op ’n wyse en vorm soos by reël voorgeskryf mag word, enige rekords in subartikel (1) bedoel, of enige inligting vervat in daardie rekords, voorlê wat die doeanebeampte vir die toepassing van hierdie Wet of ’n belastingheffings-Wet mag benodig. Reëls ter fasilitering van implementering van hierdie Hoofstuk
Part
Chapter may include rules prescribing—
- 117 Verify source ↗
Reëls ingevolge artikel 903 uitgevaardig om die implementering van hierdie
This provision lets rules set customs conditions and procedures, and it creates offences for importers, exporters, and other persons who fail to file required clearance briefs or comply with specified customs requirements.
117. Reëls ingevolge artikel 903 uitgevaardig om die implementering van hierdie Hoofstuk te fasiliteer, kan reëls insluit wat die volgende voorskryf: (a) Enige algemene voorwaardes wat van toepassing is op ’n uitsluiting in artikel 91 of 95 bedoel, die omstandighede waarin die doeanegesag so ’n uitsluiting mag intrek in die geval van spesifieke goedere of goedere wat ingevoer is of uitgevoer word deur ’n spesifieke persoon, en prosedures vir die intrekking van so ’n uitsluiting; 5 10 15 (b) die omstandighede waarin, en die voorwaardes waarop, artikel 97, 107 of 110 20 toegepas kan word; (c) maatreëls wat daarop gerig is om die versnelde doeaneprosessering van klaringsbriewe te verseker; (d) kennisgewingsprosedures wanneer die vrystelling van goedere vir binne- landse gebruik of ’n doeaneprosedure geweier of ingetrek word; (e) dokumente en ander metodes om te bewys dat goedere binne ’n uitgeslote (f) kategorie vermeld in artikel 91 of 95 val; en dokumente op gesag waarvan goedere wat binne ’n uitgeslote kategorie vermeld in artikel 91 of 95 val, opgeëis en verwyder kan word. Misdrywe ingevolge hierdie Hoofstuk 118. (1) ’n Invoerder van goedere waarop artikel 89 van toepassing is, of, indien die invoerder nie in die Republiek gesetel is nie, die invoerder se agent in die Republiek, is aan ’n misdryf skuldig indien— (a) geen klaringsbrief om die goedere vir binnelandse gebruik of doeaneprosedure ter voldoening aan daardie artikel doeanegesag ingedien word nie; of ’n klaringsbrief ingedien word maar nie binne die tydsraam of op die tydstip deur artikel 90(1) of (3) vereis nie. (b) (2) ’n Uitvoerder van goedere waarop artikel 93 van toepassing is, of, indien die uitvoerder nie in die Republiek gesetel is nie, die uitvoerder se agent in die Republiek, is aan ’n misdryf skuldig indien— (a) geen klaringsbrief om die goedere vir uitvoer ter voldoening aan daardie (b) artikel te klaar by die doeanegesag ingedien word nie; of ’n klaringsbrief ingedien word maar nie binne die tydsraam of op die tydstip deur artikel 94 vereis nie. (3) ’n Persoon is aan ’n misdryf skuldig indien daardie persoon— (a) artikel 111(1) oortree of versuim om aan artikel 116(1) te voldoen; (b) artikel 104 oortree of versuim om te voldoen aan ’n voorwaarde ingevolge daardie artikel opgelê; of ’n te klaar by die 25 30 35 40 45 (c) versuim om te voldoen aan ’n versoek ingevolge artikel 116(2) uitgereik of ’n 50 lasgewing ingevolge artikel 115(f) uitgereik. (4) Die misdrywe in subartikels (1)(a) en (2)(a) bedoel is Kategorie 1 misdrywe. 214 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 214 CHAPTER 5 GENERAL PRINCIPLES GOVERNING TRANSPORT, SEALING AND LOAD- ING OF GOODS Purpose and application of this Chapter 119. (1) The purpose of this Chapter is to determine general principles governing— 5 (a) (b) (c) (d) the transport of goods not in free circulation; the sealing of containers, vehicles and packages; the loading and off-loading of goods destined for export; and the transfer of goods— (i) between vessels; (ii) between vehicles; and (iii) between containers. (2) This Chapter applies subject to any other provision of this Act applicable specifically to the transport, sealing, loading, off-loading or transfer of goods under a particular customs procedure, and in the event of any inconsistency between a provision of this Chapter and such other provision of this Act that other provision prevails. 10 15 Part 1 Transport of goods not in free circulation Application of this Part 120. (1) This Part applies to the transport of all goods not in free circulation except the 20 following categories of goods: (a) Goods transported on board a foreign-going vessel or aircraft from— (i) (ii) (iii) the place where the vessel or aircraft entered the Republic to the customs seaport or airport where the goods are off-loaded; the place where the vessel or aircraft entered the Republic to the place where the vessel or aircraft leaves the Republic, if the goods are not off-loaded in the Republic; or the customs seaport or airport where the goods were loaded on board the vessel or aircraft for export from the Republic to the place where the vessel or aircraft leaves the Republic; (b) goods transported on board a cross-border railway carriage from— (i) (ii) (iii) the place of entry where the railway carriage entered the Republic to the rail cargo terminal where the goods are off-loaded; the rail cargo terminal where the goods were loaded on board the railway carriage for export from the Republic to the place of exit where the railway carriage leaves the Republic; or the place of entry where the railway carriage entered the Republic to the place of exit where the railway carriage leaves the Republic, if the goods were not off-loaded in the Republic; 25 30 35 (c) goods transported between terminals and depots served by the same Customs 40 Office; (d) goods transported in accordance with a direction issued or permission granted by the customs authority in terms of a provision of this Act or a tax levying Act and the goods are transported in accordance with the requirements and conditions of the direction or permission; or110 (e) goods transported in accordance with an obligatory provision of this Act or a 45 tax levying Act.111 (2) Subsection (1) may not be read as affecting the cargo reporting requirements contained in Chapter 3.
Part
Part 3
- 131 Verify source ↗
Rules made in terms of section 903 to facilitate the implementation of this
Rules made under section 903 may cover security seals, seal numbers, and records for seal inspections or replacements. A person commits an offence if they breach listed sections or certain directions/conditions about transporting goods not in free circulation.
131. Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules— (a) (b) regarding— (i) the keeping and affixing of security seals to goods, containers, packages, vehicles or any part of a vehicle, or the securing of goods by other fastenings; and the recording of seal numbers; and (ii) specifying records to be kept of the inspection of seals or fastenings, and the circumstances in which, and the requirements that must be met when seals or fastenings are replaced. Offences in terms of this Chapter 132. (1) A person is guilty of an offence— (a) (b) (c) if that person contravenes section 121, 122, 127(1), 128(1) or 129(1) or (2); if section 124 is contravened or not complied with in respect of the transport of goods not in free circulation; or if a direction issued or a condition imposed in terms of section 123(1) is contravened or not complied with in respect of the transport of goods not in free circulation.
Part
Chapter may include rules—
- 116
- 117 Verify source ↗
Eg. Coastwise carriage and delivery of goods under international transit.
Goods may not be transferred between vessels, or from a vehicle/container to another, unless customs rules or customs authority permission allow it.
117. Eg. Coastwise carriage and delivery of goods under international transit. 20 25 30 35 40 45 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 221 Wet No 31 van 2014 Oorplasing van goedere tussen vaartuie 221 129. (1) Geen goedere mag van ’n land-uitgaande vaartuig na ’n ander land-uitgaande vaartuig of na ’n plaaslike vaartuig oorgeplaas word nie behalwe— (a) onder ’n doeaneprosedure wat so ’n oorplasing magtig,116 indien die goedere nie in vry sirkulasie is nie; of 5 (b) met die toestemming van die doeanegesag, indien die goedere in vry sirkulasie is. (2) Geen goedere mag van ’n plaaslike vaartuig na ’n land-uitgaande vaartuig oorgeplaas word nie behalwe— (a) onder ’n doeaneprosedure wat so ’n oorplasing magtig,117 indien die goedere 10 nie in vry sirkulasie is nie; of (b) met die toestemming van die doeanegesag, indien die goedere in vry sirkulasie is. (3) Subartikels (1) en (2) is nie van toepassing op— (a) enige klas of soort of ander kategorie goedere soos by reël van subartikel (1) 15 of (2) uitgesluit mag word nie; of (b) enige spesifieke goedere soos deur die doeanegesag in ’n spesifieke geval van subartikel (1) of (2) onthef mag word nie. Oorplasing van goedere tussen voertuie of houers 130. (1) Sodra die vervoer van goedere wat nie in vry sirkulasie is nie begin, mag die goedere slegs met die toestemming van die doeanegesag en slegs ooreenkomstig enige vereistes of voorwaardes soos by reël voorgeskryf mag word, van ’n voertuig of houer waarin die goedere vervoer word na ’n ander voertuig of houer oorgeplaas word. (2) Toestemming ingevolge subartikel (1) kan verleen word slegs in die geval van die onklaarraking van die voertuig, ’n ongeluk of ander omstandighede soos by reël voorgeskryf mag word. 20 25 Deel 3 Ander aangeleenthede Reëls ter fasilitering van implementering van hierdie Hoofstuk - 131 Verify source ↗
Reëls ingevolge artikel 903 uitgevaardig om die implementering van hierdie
Rules made under article 903 may cover security seals, seal numbers, inspection records, and replacement requirements; a person commits an offence if they breach certain listed articles or related orders/conditions for goods not in free circulation.
131. Reëls ingevolge artikel 903 uitgevaardig om die implementering van hierdie 30 Hoofstuk te fasiliteer, kan reëls insluit— (a) aangaande— (i) die hou en aanhegting van beveiligingseëls aan goedere, houers, verpakkings, voertuie of enige deel van ’n voertuig, of die beveiliging van goedere deur ander vasmaakmiddels; en (ii) die aantekening van seëlnommers; en (b) wat die rekords wat van die inspeksie van seëls of vasmaakmiddels gehou moet word, en wat die omstandighede waarin, en die vereistes waaraan voldoen moet word, wanneer seëls of vasmaakmiddels vervang word, spesifiseer. Misdrywe ingevolge hierdie Hoofstuk 132. (1) ’n Persoon is aan ’n misdryf skuldig— (a) (b) (c) indien daardie persoon artikel 121, 122, 127(1), 128(1) of 129(1) of (2) oortree; indien artikel 124 oortree word, of nie aan voldoen word nie, ten opsigte van die vervoer van goedere wat nie in vry sirkulasie is nie; of indien ’n lasgewing uitgereik of ’n voorwaarde opgelê ingevolge artikel 123(1) oortree word, of nie aan voldoen word nie, ten opsigte van die vervoer van goedere wat nie in vry sirkulasie is nie. 35 40 45 - 116 Verify source ↗
Bv. transverskeping.
Section 116 is titled “Bv. transverskeping.”
116. Bv. transverskeping. - 117 Verify source ↗
Bv. kusvervoer en aflewering van goedere onder internasionale transito.
A person transporting goods not in free circulation commits an offence if the goods are not moved in line with customs authority directions under section 123. A person covered by section 126(2) also commits an offence if they do not comply with section 126(1).
117. Bv. kusvervoer en aflewering van goedere onder internasionale transito. 222 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 222 (2) A person transporting goods not in free circulation is guilty of an offence if the goods are not transported in accordance with any steps taken or directions issued by the customs authority in terms of section 123. (3) A person referred to in section 126(2) is guilty of an offence if that person fails to comply with subsection (1) of that section. 5 (4) The offence referred to in subsection (1)(c) or (2) is a Category 1 offence. CHAPTER 6 TAX STATUS OF GOODS Purpose and application of this Chapter 133. (1) The purpose of this Chapter is to confer for purposes of any applicable tax 10 levying Act a tax status on goods— (a) when the goods— (i) are cleared for home use; or (ii) are cleared for a customs procedure or otherwise come under a customs procedure; (b) whilst the goods are under a customs procedure; or (c) if the goods are regarded to be cleared for home use or outright export. (2) (a) A tax status conferred on goods in terms of this Chapter applies to the goods only if, or to the extent, not provided otherwise in a tax levying Act regulating any relevant tax on those goods. (b) If a tax levying Act in relation to the tax regulated by that Act limits or qualifies the extent of the tax status conferred on goods in terms of this Chapter, the tax status conferred in this Chapter applies to the goods in relation to that tax only to the extent as so limited or qualified in that tax levying Act. 15 20 (c) In the event of any inconsistency between this Chapter and a provision of a tax 25 levying Act, the provision of the tax levying Act prevails. Legal effect of tax status 134. (1) A tax due status conferred in terms of this Chapter on goods in relation to import or export tax indicates that import or export tax— (a) is payable on the goods if the goods are of a class or kind on which import or export tax has been imposed in terms of a tax levying Act; or 30 (b) will become payable on the goods if import or export tax is imposed in terms of a tax levying Act on goods of that class or kind. (2) A tax free status conferred in terms of this Chapter on goods in relation to import tax, export tax or domestic tax indicates that whilst the goods have such a tax free status no import, export or domestic tax— (a) (b) that have been imposed in terms of a tax levying Act on goods of that type or kind is payable on the goods; or that may be imposed in terms of a tax levying Act on goods of that type or kind will be payable on the goods. (3) A tax refundable status conferred in terms of this Chapter on goods in relation to domestic tax118 indicates that domestic tax paid on the goods may be refundable subject to and in accordance with the applicable tax levying Act. 35 40
Part
CHAPTER 6
- 118 Verify source ↗
For instance tax such as VAT and excise duty paid on goods whilst in free circulation.
The text explains when goods get tax status for customs purposes and says certain transport failures and compliance failures are offences, with some offences classified as Category 1.
118. For instance tax such as VAT and excise duty paid on goods whilst in free circulation. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 223 Wet No 31 van 2014 223 (2) ’n Persoon wat goedere wat nie in vry sirkulasie is nie vervoer, is aan ’n misdryf skuldig indien die goedere nie vervoer word nie ooreenkomstig enige stappe gedoen of lasgewings uitgereik deur die doeanegesag ingevolge artikel 123. (3) ’n Persoon in artikel 126(2) bedoel, is aan ’n misdryf skuldig indien daardie persoon versuim om aan subartikel (1) van daardie artikel te voldoen. (4) Die misdryf in subartikel (1)(c) of (2) bedoel, is ’n Kategorie 1 misdryf. 5 HOOFSTUK 6 BELASTINGSTATUS VAN GOEDERE Doel en toepassing van hierdie Hoofstuk 133. (1) Die doel van hierdie Hoofstuk is om vir doeleindes van enige belastingheffings-Wet wat van toepassing mag wees, ’n belastingstatus aan goedere te verleen— 10 (a) wanneer die goedere— (i) vir binnelandse gebruik geklaar word; of (ii) vir ’n doeaneprosedure geklaar word of andersins onder ’n doeane- 15 prosedure kom; (b) (c) terwyl die goedere onder ’n doeaneprosedure is; of indien die goedere geag word vir binnelandse gebruik of regstreekse uitvoer geklaar te wees. (2) (a) ’n Belastingstatus aan goedere ingevolge hierdie Hoofstuk verleen, geld vir die goedere slegs indien, en vir sover, daar nie anders in ’n belastingheffings-Wet wat enige tersaaklike belasting op daardie goedere reguleer, bepaal word nie. (b) Indien ’n belastingheffings-Wet, met betrekking tot die belasting wat deur daardie Wet gereguleer word, enige beperking of kwalifikasie plaas op die omvang van die belastingstatus wat ingevolge hierdie Hoofstuk aan daardie goedere verleen word, geld die belastingstatus deur hierdie Hoofstuk verleen vir die goedere met betrekking tot daardie belasting slegs in die mate soos in daardie belastingheffings-Wet beperk of gekwalifiseer. 20 25 (c) In die geval van enige teenstrydigheid tussen hierdie Hoofstuk en ’n bepaling van ’n belastingheffings-Wet, geniet die bepaling van die belastingheffings-Wet voorrang. 30 Regsgevolg van belastingstatus 134. (1) ’n Belasting betaalbare status ingevolge hierdie Hoofstuk aan goedere met betrekking tot invoer- of uitvoerbelasting verleen, is aanduidend daarvan dat invoer- of uitvoerbelasting— (a) op die goedere betaalbaar is indien die goedere van ’n klas of soort is waarop invoer- of uitvoerbelasting ingevolge ’n belastingheffings-Wet opgelê is; of (b) op die goedere betaalbaar sal word indien invoer- of uitvoerbelasting ingevolge ’n belastingheffings-Wet op goedere van daardie klas of soort opgelê sou word. (2) ’n Belastingvry status ingevolge hierdie Hoofstuk aan goedere met betrekking tot invoerbelasting, uitvoerbelasting of plaaslike belasting verleen, is aanduidend daarvan dat terwyl die goedere so ’n belastingvry status het geen invoer-, uitvoer- of plaaslike belasting— (a) wat ingevolge ’n belastingheffings-Wet op goedere van daardie klas of soort opgelê is, op die goedere betaalbaar is nie; of (b) wat ingevolge ’n belastingheffings-Wet op goedere van daardie klas of soort opgelê mag word, op die goedere betaalbaar sal wees nie. (3) ’n Belasting terugbetaalbare status ingevolge hierdie Hoofstuk aan goedere met betrekking tot plaaslike belasting118 verleen, is aanduidend daarvan dat plaaslike belasting wat op die goedere betaal is, terugbetaalbaar mag wees behoudens en ooreenkomstig die tersaaklike belastingheffings-Wet. 35 40 45 50 - 118 Verify source ↗
Byvoorbeeld belasting soos BTW en aksynsreg betaal op goedere terwyl dit in vry sirkulasie is.
Goods can acquire tax-due or tax-refundable status when cleared for home use or outright export, and related import, export, or domestic tax may become payable or recoverable under the relevant tax law.
118. Byvoorbeeld belasting soos BTW en aksynsreg betaal op goedere terwyl dit in vry sirkulasie is. 224 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 224 Part 1 Goods formally cleared Tax status of goods cleared for home use under Chapter 8119 135. (1) Goods imported into the Republic acquire, subject to section 133(2), a tax due status in relation to import tax if, and from the time, the goods are cleared for home use under Chapter 8.120 (2) Any import tax on imported goods that acquire a tax due status in terms of subsection (1) becomes payable at such time and by such person or persons as determined in terms of the tax levying Act regulating the relevant import tax. Tax status of goods in free circulation cleared for outright export 136. (1) Goods in free circulation destined for outright export acquire, subject to section 133(2), a tax due status in relation to export tax and a tax refundable status in relation to any domestic tax paid on the goods, as from the time the goods are cleared for outright export.121 (2) Any export tax on goods that acquire a tax due status in terms of subsection (1) becomes payable at such time and by such person or persons as determined in terms of the tax levying Act regulating the relevant export tax. (3) Any domestic tax paid on goods before the goods acquired a tax refundable status in terms of subsection (1) may be recovered from the Commissioner subject to and in accordance with the tax levying Act regulating the relevant domestic tax. Tax status of imported goods not in free circulation cleared for outright export 137. (1) Imported goods not in free circulation destined for outright export122 acquire, subject to section 133(2), as from the time the goods are cleared for outright export123— (a) a tax due status in relation to export tax; and (b) a tax refundable status in relation to import tax. (2) (a) Any export tax on goods that acquire a tax due status in terms of subsection (1)(a) becomes payable at such time and by such person or persons as determined in terms of the tax levying Act regulating the relevant export tax. (b) Any import tax paid on the imported goods before the goods acquired a tax refundable status in terms of subsection (1)(b) may be recovered from the Commis- sioner subject to and in accordance with the tax levying Act regulating the relevant import tax. 5 10 15 20 25 30
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