Customs Control Act, 2014

This section points to 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.

This section points readers to article 86 for exclusions and exemptions from this Part.

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.

In this Part, “vessel” means a foreign-going vessel or a coasting vessel transporting goods under a customs procedure.

This section defines “vaartuig” as a land-outgoing vessel or a coastal vessel carrying goods under a customs procedure.

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.

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.

The air cargo terminal licence holder must give customs cargo reports for cargo unloaded from and loaded onto aircraft at the terminal.

A terminal or depot licensee must give separate delivery reports to the customs authority for certain cargo if no transport document was received.

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.

The Commissioner may make rules requiring additional outturn reports for customs control of certain imported, exported, or transit cargo and electricity.

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.

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.

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.

The Commissioner may prescribe additional reporting requirements by rule when needed for effective customs control over cargo imported into or exported from the Republic.

The customs authority may disclose certain cargo information from an advance cargo arrival notice to the holder of a terminal or depot licence.

The licence holder of certain air cargo facilities must make sure unpacking, reporting, and release-notice details match the required documents and information.

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.

The Commissioner may make rules excluding categories of transport, people, or goods from this Chapter, and may exempt specific cases on justifiable grounds.

Rules made under section 903 may include prescribing the form and format of specified matters.

This provision refers the reader to section 1(3)(a).

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.

The Commissioner may make rules to exclude categories or grant exemptions from this Chapter, including for specific transport items, people, carriers, or operators.

Rules made under article 903 may include rules prescribing the form and format of something.

Section 55 directs the reader to article 1(3)(a).

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.

This provision says certain customs procedures allow goods to be cleared for home use under that procedure.

This section identifies two customs procedures: temporary export and outward processing, both tied to goods being cleared for home use under those procedures.

Clearance declaration submission timeframes may be extended in specific cases if good grounds are shown, under section 908.

The provision says when goods are treated as arriving, and it sets time limits for lodging a clearance declaration in certain import cases.

The listed customs procedures are the procedures under which goods may be cleared for domestic use.

This section refers to procedures for temporary export and outward processing that allow certain goods to be cleared for domestic use under those procedures.

In certain cases, the time period for submitting clearance letters may be extended if there are good grounds.

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.

Goods listed in section 91 are not exempt from customs control just because they are excluded from clearance requirements.

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.

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.

South African trucks, buses and taxis returning to the Republic after temporary export may be cleared under simplified clearance requirements.

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.

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.

Foreign trucks, buses, and taxis entering the Republic may be cleared for temporary admission under shortened clearance requirements.

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.

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.

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.

If goods are imported other than through places of entry, this section points to section 42 for the consequences.

Section 66 concerns the removal of goods to a state warehouse.

This section points readers to section 153 for tax implications when goods are treated as cleared for home use under Chapter 8.

This section points readers to the definition of “recognised cause” in section 1.

This section says Chapter 16 deals with exporting goods under the export procedure.

The provision says certain customs procedures allow goods to be exported, but only if export clearance is obtained under the export procedure.

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.

For goods imported other than through places of entry, this section points to article 42.

Section heading: removal of goods to a state warehouse.

For tax consequences, if goods are deemed to be cleared for home use under Chapter 8, see article 153.

This section refers the reader to the definition of ‘erkende oorsaak’ in section 1.

Chapter 16 provides for the export of goods under the export procedure.

This section says the listed customs procedures allow goods to be exported under that procedure, subject to export clearance under the export procedure.

Some goods must be cleared for export under the relevant customs procedure or international arrangement.

This section points to section 918 for directions and permissions subject to conditions.

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.

This provision directs the reader to article 918 for rules on issuing notices and giving consent subject to conditions.

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

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.

Goods not in free circulation may be transported only by specified carriers or permitted persons, and the customs authority may impose transport controls.

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.

The heading indicates that goods not in free circulation are transported only under customs procedures.

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.

Goods not in free circulation may be transported only by specified authorised persons, and the customs authority may impose transport controls.

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.

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.

This section applies only to goods cleared for home use under Chapter 8.

This section points to section 173 for the time when goods are cleared.

This section points to section 173 for the time when goods are cleared.

“Outright export” does not include goods exported under certain customs procedures, such as temporary export or the stores procedure.

This section points readers to section 173 for when goods are treated as cleared.

This section applies only to goods cleared for home use under Chapter 8.

This section refers readers to section 173 for the timing when goods are cleared.

This section refers you to article 173 for the time when goods are cleared.

“Direct export” does not include goods exported under certain customs procedures, such as temporary export or export under the stores procedure.

Goods cleared for outright export can acquire export-tax due status and, in some cases, refundable status for import or domestic tax.

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).

This section directs the reader to section 173 for the time when goods are cleared.

This section points to section 173 for when goods are cleared.

Goods under the national and international transit procedures get tax-free status for import tax, subject to section 133(2).

This section points readers to article 173 for the time when goods are cleared.

Certain customs procedures give goods a tax-free status, and in some cases tax due status, for import and export taxes.

The warehousing procedure gives goods a tax-free status for import tax, subject to section 133(2).

This section directs the reader to section 173 for the time when goods are cleared.

This section points to section 173 for when goods are cleared.

This section points to section 173 for the 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.

Goods under the warehouse storage procedure are exempt from import tax, subject to section 133(2).

This section says to see article 173 for when goods are cleared.

This section says to see article 173 for when goods are cleared.

See article 173 for when goods are cleared.

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.

This section points to section 173 for the timing of when goods are cleared.

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.

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.

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.

Some export clearance declaration time limits can be shortened on good grounds, and certain exports have special timing rules or exemptions.

Goods listed in section 95 are not exempt from customs control just because they are excluded from export clearance requirements.

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.

Goods listed in article 95 are not relieved from customs control just because they are excluded from export declaration requirements.

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.

Foreign trucks, buses, and taxis leaving the Republic on the outbound leg of temporary admission may be cleared under simplified clearance requirements.

Private couriers must treat international postal articles for export as ordinary exported 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.

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.

International parcels exported by private couriers must be treated as ordinary export goods.

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.

This section applies only to goods in free circulation.

This section refers readers to section 42 for consequences if goods are exported other than through places of exit.

This provision is titled “Removal of the goods to a state warehouse.”

This section points readers to section 158 for tax implications when goods in free circulation are treated as cleared for outright export.

This section applies only to clearance substitutions made before the goods are released.

This section points readers to the definition of “permissible” for a customs procedure and for home use.

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.

This section applies only to goods in free circulation.

If goods are exported other than through places of exit, this section directs the reader to article 42.

This section is about removing goods to a state warehouse.

For tax consequences, if goods are deemed cleared for direct export, see article 158.

This section applies only to replacing a clearance before goods are released.

This section points to the definition of “toelaatbaar” for a customs procedure and for domestic use.

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.

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.

If goods are damaged, destroyed, or lost in an accident or other occurrence, Chapter 25 applies.

Section 39 applies to vehicles and goods on board vehicles that pass through land border-posts out of the Republic.

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.

If goods are damaged, destroyed, or lost because of an accident or another event, Chapter 25 applies.

This provision applies to vehicles and goods carried on vehicles moving out of the Republic through land border posts.

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.

This section says the principle has exceptions in Chapter 24, which deals with expedited release of goods.

If release of goods is refused, section 106 gives the consequences.

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.

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.

Goods cannot be released for home use or a customs procedure unless they have been cleared, except where this Act says otherwise.

Exceptions to this principle are set out in Chapter 24, which provides for the expedited release of goods.

If release of goods is refused, this section directs the reader to article 106 for the consequences.

Read Chapters 34, 35 and 36 for the rules on seizure and confiscation of goods under this Act.

If goods are released on the assumption that self-assessed tax is correct, the customs authority still may issue an assessment after release.

This section points readers to section 106 for the consequences of refusing to release goods.

This section points readers to Chapters 34, 35 and 36 for rules on detaining goods and ending seizures or confiscations.

This section points readers to article 106 for the consequences of refusing to release goods.

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.

The customs authority may require conditions before releasing goods for home use or another customs procedure.

Customs goods releases can be subject to conditions, and the customs authority must or may withdraw a release in specified cases.

This section points readers to section 106 for the consequences of withdrawing a release.

Goods may be cleared and released for specific customs procedures only under the conditions and requirements set by the tax levying Acts.

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.

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.

This section points to article 106 for the consequences of withdrawing an exemption.

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.

For a person clearing goods, this provision points to section 166.

This section directs readers to Chapter 6 for the tax status of goods under customs procedures.

This section points to section 97 for clearance substitutions and to section 174 for amendments to clearance declarations.

For a person who clears goods, see article 166.

This section points to Chapter 6 for the tax status of goods under the various customs procedures.

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.

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.

The Customs Tariff prescribes conditions and requirements for certain customs procedures.

The Chapter on the specific customs procedure states when goods come under that procedure and when it ends.

This section says when a customs procedure starts and ends, and lists events that can end it early.

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.

The customs tariff sets conditions and requirements for certain customs procedures.

This section says the chapter for the relevant customs procedure shows when goods enter that procedure and when it ends.

Goods under a customs procedure may be moved to another customs procedure or home use, but ownership cannot be transferred without customs authority approval.

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.

This section directs readers to Chapter 6 for the tax status of goods cleared for home use or a customs procedure.

Imported goods must be cleared for home use or otherwise dealt with within three years, unless the period is extended under article 908.

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.

For the tax status of goods cleared for domestic use or a customs procedure, see Chapter 6.

Imported goods must be cleared for domestic use or otherwise dealt with within three years.

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.

This section points you to the definition of “recognised cause” in section 1.

This section points to section 430(3) for the equivalent rule on compensating products obtained from imported goods under inward processing.

For tax implications, see section 161 if goods are regarded as having reverted to free circulation.

This section says to use the definition of “recognised cause” in section 1.

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.

This section points the reader to the definition of “erkende oorsaak” in section 1.

This section points readers to article 430(3) for the corresponding rule on compensating products obtained from imported goods under inward processing.

If goods are deemed to have returned to free circulation, see article 161 for the tax consequences.

This section refers readers to the definition of “erkende oorsaak” in article 1.

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.

For tax implications, this section points to section 159 when goods are regarded as cleared for outright export.

This section points readers to section 472 for the equivalent rule about compensating products obtained from goods exported under outward processing procedure.

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.

This section points to article 159 for tax consequences when goods are treated as cleared for direct export.

Certain businesses must keep records and produce them to a customs officer on request.

This section lets rules set customs implementation procedures, and it makes certain importers, exporters, and business operators responsible for declarations, records, and compliance.

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.

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.

Section 116 is titled “Eg. Transhipment.”

Goods may not be transferred between vessels, or from a vehicle/container to another, unless customs rules or customs authority permission allow it.

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.

Section 116 is titled “Bv. transverskeping.”

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).

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.

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.