Customs Control Act, 2014

Goods in free circulation may be supplied to a tax free shop without clearance and release requirements.

This section points the reader to section 349 as an example.

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

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

This section tells the reader to look at article 173 for when goods are cleared.

Goods in free circulation may be supplied to a tax-free shop without clearance or exemption requirements, and then take on tax-free status.

This section points to article 349 as an example.

This section says to look at article 173 for the time when goods are cleared.

The excerpt says certain goods can have tax-free or tax-due status depending on the customs procedure and when they are cleared.

This section applies to means of transport and reusable transport equipment in free circulation before they leave the Republic on the outbound leg of the procedure.

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

This section sets when goods get tax-free or tax-payable status under temporary export, inward processing, and domestic use processing rules, and when import or export duty becomes payable.

This section says it applies to certain transport means and reusable transport equipment that were already in free circulation before leaving the Republic on the outward phase of the procedure.

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

Goods can gain tax-due status, and certain export or import taxes become payable, when goods are cleared under or for particular customs procedures.

A clearance declaration must be submitted to the customs authority to clear goods for home use or another customs procedure.

This Chapter sets default clearance and release requirements for imported goods and goods destined for export, unless a more specific provision says otherwise.

A clearance document must be submitted to customs when goods are being cleared for home use or a customs procedure.

This section says who may submit a clearance declaration, when a customs broker must provide proof of authorisation, and who is treated as the person clearing the goods.

Registered persons and licensees are the ones entitled to submit clearance declarations for home use or a specific customs procedure, as set out in the relevant chapter.

This section points the reader to section 201(2).

Imported goods’ customs value is also used to work out excise duty and VAT, and a person who files a clearance declaration is generally treated as the person clearing the goods.

Registered persons and license holders who have the right to submit clearance letters for domestic use or a specific customs procedure are specified in the relevant chapter.

This section points the reader to article 201(2).

The customs value of imported goods must also be used to determine the excise duty and VAT payable on those goods.

Clearance declarations may be sent electronically at any time, but paper declarations can be submitted only during the customs office’s business hours. A clearance declaration for imported or to-be-imported goods may also be submitted before the goods arrive, if they have already been loaded onto the transporting vessel, aircraft, railway carriage, or vehicle.

Clearance briefs must generally be filed electronically, with paper filing allowed only for authorized persons; paper filings must be completed, signed, certified, and lodged at the proper customs office during business hours.

Customs authority must accept compliant clearance declarations, refuse non-compliant ones, and may process declarations before goods arrive but not release the goods early.

This provision points to section 913 for rules on electronic submission of clearance declarations.

The official form should require at least the information listed in section 167.

This section points to section 165 and related sections for who may submit clearance declarations.

The customs authority must accept a clearance declaration and issue a receipt if the form, required information, signature (when required), and filing authority requirements are met.

This section points readers to section 913 for electronic submission of clearance letters.

The official form must require at least all information referred to in article 167.

This section points readers to section 165 and other relevant sections to find who is entitled to submit clearance letters.

Customs rules require a person clearing goods to update a clearance declaration when circumstances change, and allow withdrawal of a declaration in certain cases.

An amended declaration does not change when clearance takes effect.

This provision gives examples of situations where part of the goods are destroyed, lost, cleared for another customs procedure or for home use, or abandoned.

A clearance declaration cannot be changed just by amending it; in the covered cases, it must be replaced with a new declaration reflecting the change.

Submitting an amended clearance letter does not change the time of clearance.

Examples are given of cases where part of the goods is destroyed or lost, cleared for another customs procedure or home use, or handed over to the Commissioner.

Goods for home use or a customs procedure may not be cleared unless the clearance is supported by the required documents.

Supporting documents are not submitted to customs unless section 179 requires them.

Goods may not be cleared for home use or a customs procedure unless the clearance is supported by the required documents, and those documents must contain the required information.

Supporting documents are not submitted to Customs unless section 179 requires them.

A person clearing goods must report certain invoice changes and undisclosed payments or credits to the customs authority, and must notify or submit amended invoices when required. A person who submitted the clearance declaration must also prove any claimed change in the goods’ condition.

A person clearing goods must keep specified clearance documents and records, and produce them to customs when asked.

This provision sets out excise warehouse transit for goods, when it starts and finishes, and what happens if it ends early.

Section 138 points readers to section 173 for the time when goods are cleared.

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

This section refers readers to section 84 of the Customs Duty Act for assessing duties on goods treated as cleared for home use.

This section points readers to section 81(1)(b) of the Customs Duty Act as an example.

This provision says goods can become subject to import or export duty at specific times tied to customs clearance or import, and customs authorities may determine the import date if it cannot be identified.

This section says to look at section 173 for when goods are cleared.

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

This section points to article 84 of the Customs Act for the assessment of duty on goods deemed cleared for home use.

This section points to article 81(1)(b) of the Customs Act as an example.

Goods treated as cleared for home use for tax purposes may not be handled or released as if they were actually cleared for home use.

The release agent must promptly notify the customs authority electronically about specified events relating to the goods.

This section points to section 912(2) for how documents are submitted to customs authority and to section 911 for the submission timeframe.

Rules made under section 538 may depart from this Part when needed to speed up clearance and release of goods.

A person who clears goods must keep the supporting clearance documents and records, and show them to the customs authority when asked.

The release agent controlling goods released under article 180 must promptly notify the customs authority electronically about receipt of the release notice and about handing over and removing the goods.

This section points readers to articles 912(2) and 911 for document submission methods and the time limit for filing documents with the customs authority.

Rules made under section 538 may allow departure from this Part if needed to speed up the clearance and release of goods.

The customs authority must withdraw, replace, or electronically transmit release notifications in specified cases, and may correct errors or use a computer printout instead of an electronic transmission in some situations.

Goods for national or international transit must be cleared in accordance with section 197, and only listed persons may submit transit clearance declarations, subject to section 165(2).

A transit clearance declaration must include specified transit details, in addition to the information required by section 167.

This section points readers to section 106 for the consequences when release of goods is withdrawn.

This section points the reader to section 165(1)(a).

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

This section points the reader to section 111.

Other import-control laws do not apply to imported goods cleared and released for international transit, unless the release is withdrawn or the goods are moved to another customs procedure or home use.

Only certain persons may submit transit clearance notes for goods moving in national or international transit, and a note filed by a carrier or its agent can make the listed person the one treated as clearing the goods.

If the exemption of goods is withdrawn, see article 106 for the consequences.

This section says: see article 165(1)(a).

This section directs the reader to article 1(3)(a).

This section directs the reader to article 111.

This section points to article 166 and lists documents/details relevant to transit clearance, including the carrier agent’s customs code and transport mode particulars.

Certain postal transport documents may be used as transit clearance declarations if they contain prescribed minimum information. Transit operations may not start until the goods are cleared and released, and the starting and delivery points must match the locations set out in the section.

Only the listed persons may submit clearance declarations for excise warehouse transit, and this is subject to section 165(2).

A transit declaration must include specified transport and warehouse details, and a transit operation cannot start until the goods are cleared and released.

This section points to section 84 of the Customs Duty Act for assessing duties on goods cleared for home use.

This section points to section 81(1)(b) of the Customs Duty Act as an example.

This section points readers to section 31 of the Customs Duty Act for guidance on who is liable for duties on goods in these circumstances.

This section points readers to section 84 of the Customs Duty Act for assessing duties on goods treated as cleared for home use.

This provision points to section 81(1)(b) of the Customs Duty Act as an example or reference.

This section points readers to sections 30 and 31 of the Customs Duty Act for who is liable for duties on goods in these circumstances.

This provision refers readers to article 84 of the Customs Act for assessing duty on goods treated as cleared for home use.

This section points the reader to article 81(1)(b) of the Customs Act as an example or reference.

This section points readers to article 31 of the Customs Act for people responsible for rights to goods in these circumstances.

This section points readers to article 84 of the Customs Act for the assessment of duty on goods deemed cleared for home use.

This section points readers to article 81(1)(b) of the Customs Act as an example.

The customs authority may direct an importer to formally clear goods for home use within a period it determines, but it may not do so if the clearance would conflict with this Act or other applicable law.

This section says “for instance” in cases where goods have been seized or abandoned to the Commissioner, or where section 570(1) or (2) read with section 580 applies.

This section refers to legislation that applies to prohibited, restricted, or sectorally controlled goods.

This section points readers to section 84 of the Customs Duty Act for assessing duties on goods treated as cleared for outright export.

This section points to section 81(2)(b) of the Customs Duty Act as an example.

This provision points readers to section 33 of the Customs Duty Act for identifying who is liable for duties on goods in these circumstances.

This section points to section 84 of the Customs Duty Act for assessing duties on goods treated as cleared for outright export.

This section points to section 81(2)(b) of the Customs Duty Act as an example reference.

The customs authority may allow or order goods to be formally cleared for home use within a period it تعیینs, but must not do so if that clearance would conflict with this Act or other relevant law.

This provision gives examples of situations involving goods: when goods are seized, handed over to the Commissioner, or where section 570(1) or (2) read with section 580 applies.

This section is about legislation that applies to prohibited, restricted, or sector-controlled goods.

This provision points to article 84 of the Customs Act as the example to use for assessing duty on goods treated as cleared for direct export.

This section points to article 81(2)(b) of the Customs Act as an example.

This section points readers to article 33 of the Customs Act for people responsible for the right to goods in these circumstances.

This provision points readers to article 84 of the Customs Act for assessment of duty on goods treated as cleared for direct export.

This section gives an example reference to article 81(2)(b) of the Customs Act.

Goods treated as cleared for outright export may not be handled as if actually exported, and the customs authority may only direct formal export clearance in compliant cases.

If goods exported under a customs procedure are treated as cleared for outright export, only export tax is affected and the goods keep their refundable tax status for domestic tax paid, including any VAT refund already given.

This section points the reader to section 81(2)(b) of the Customs Duty Act as an example.

This section points readers to section 35 of the Customs Duty Act for determining who is liable for duties on goods in these circumstances.

This provision says it applies in cases where goods have been seized or abandoned to the Commissioner, or where section 570(1) or (2), read with section 580, is applied to the goods.

This provision points to legislation that applies to prohibited, restricted, or sectorally controlled goods.

This section changes the tax status of certain goods and lets the customs authority require formal export clearance in some cases.

If goods are treated as cleared for direct export under a customs procedure, only export duty is affected; local tax refund status remains unchanged.

This section points the reader to article 81(2)(b) of the customs law as an example reference.

This section points readers to section 35 or the Customs Act for persons liable for rights in goods in these circumstances.

This section gives examples of cases where the goods have been seized, handed over to the Commissioner, or where section 570(1) or (2) read with section 580 applies.

This section refers to legislation that applies to prohibited, restricted, or sector-controlled goods.

This section says Chapter 7 sets the standard clearance and release rules for goods, including goods for home use and export, and it can be overridden by other specific provisions of the Act.

The customs authority may issue a certified copy of a clearance- or release-related document if the requester is entitled to it and the document is lost, stolen, or destroyed, with a copy held by the Commissioner.

The customs authority may make rules about customs documents and identification marks, and it must retract, replace, or electronically notify parties about release notices in specified cases.

Goods released for transit remain subject to customs control.

If this Chapter conflicts with a general provision in Chapter 5, this Chapter prevails.

Goods released by customs for transit still remain subject to customs control under article 28.

If a Chapter provision conflicts with a general provision in Chapter 5, the Chapter provision prevails.

Goods in transit cannot be redirected without prior written permission from the customs authority, and transit operations are limited to specified carriers.

A permission or direction may be issued, but only subject to conditions.

The commencement and completion of a transit operation must be treated separately from the commencement and completion of the transit procedure.

Transit operations must start and finish at the stated points, follow prescribed timing, and restricted rail/road transit routes must be followed. The customs authority may allow or direct a different start or delivery point in a specific case.

Goods in transit cannot be redirected to another destination without prior written customs permission, and transit operations are limited to qualified carriers.

A permission or notice may be issued subject to conditions.

The start and finish of a transit operation must be treated separately from the start and finish of the transit procedure under articles 195 and 196.

Vehicles or containers used to transit goods must meet prescribed requirements, and customs may withhold release if they do not.

If transit goods are transferred to another carrier’s vehicle or container, the new carrier must notify customs and update its transport document or road manifest.

Goods moved in multimodal transit may be transferred between transport means only in a customs controlled area and under any other prescribed requirements.

When transit goods are moved from one vehicle or container to another under a different carrier’s control, the new carrier must notify customs and endorse the transport document or road manifest.

Road carriers carrying transit goods must keep a road manifest, and the carrier must keep the manifest and a copy of the release notification in the vehicle until transit ends.

A transit operation is completed when the goods reach the delivery point named in the transit clearance declaration.

This section points the reader to section 165(1)(a).

Goods released for excise warehouse transit stay under customs control, even after release.

If this Chapter conflicts with a general provision in Chapter 5, this Chapter takes priority.

Only the licensed excise-warehouse holder or a customs broker may clear goods for excise warehouse transit, and a transit operation may not start until the goods are cleared and released.

This section directs the reader to article 165(1)(a).

Goods released by customs for excise warehouse transit still remain under customs control, even after the release.

If this Chapter conflicts with Chapter 5, this Chapter prevails. Excise warehouse transit operations must start and end at specified points, and the licensee must immediately report failures to the customs authority.

Goods in an excise warehouse transit operation may not be redirected without prior written permission from the customs authority, and the carrier must be licensed and match the carrier named in the clearance declaration.

A permission or direction may be issued, but only if conditions are attached.

The start and finish of an excise warehouse transit operation must be distinguished from the start and finish of the excise warehouse transit procedure.

For tax consequences where goods are treated as cleared for home use, refer to section 154.

Goods in an excise warehouse transit operation cannot be redirected without prior written customs permission, and only a licensed carrier named in the clearance brief may undertake the transit.

The customs authority may issue a certified copy of a document to an entitled person if the original was destroyed, lost, or stolen and a copy is held by the Commissioner.

The section says rules may cover customs documentation and anti-evasion measures, and it creates several offences for false documents and non-compliance in goods clearance.

Only certain listed persons may submit clearance declarations for imported goods for home use, and this is subject to section 165(2).

A home use clearance declaration must state that the goods are cleared for home use under this Chapter, in addition to the information required by section 167.

The Commissioner may make rules setting special clearance and release requirements for certain imported electricity and goods.

This section points readers to section 135 for the tax status of imported goods cleared for home use under this Chapter.

If this Chapter conflicts with a general provision in Chapter 4 or 7, the provision in this Chapter prevails.

This section refers the reader to section 165(1)(a).

This section says imported goods for domestic use are subject to Chapter 8, with some exceptions, and must be cleared under the stated rule.

Only certain listed persons may issue clearance letters for imported goods for domestic use, and the letter must state that the goods are cleared under this Chapter.

The Commissioner may make regulations setting special procedures and requirements for clearing and releasing certain imported electricity and other goods for home use.

For imported goods declared for home use under this Chapter, refer to article 135 for their tax status.

If a provision in this Chapter conflicts with a general provision in Chapter 4 or 7, this Chapter’s provision takes priority.

This section points to article 165(1)(a).

This section refers readers to article 124 and mentions an exemption for certain electricity or other goods from clearance or release rules under the Act.

Rules made under section 903 may add procedures or requirements for clearing or releasing goods for home use, and may set special processes for filing clearance declarations.

This section gives examples of procedures, including excise warehouse transit, warehousing, and inward processing.

This section points readers to sections 139 and related provisions for the tax status of goods in national or international transit procedures.

For transit-procedure non-compliance consequences, consult sections 112 and 115.

Goods staying on a foreign-going vessel, aircraft, or cross-border railway carriage until it leaves the Republic are exempt from being cleared.

Chapter 16 does not apply to goods exported from the Republic if they are cleared and released for international transit.

This chapter sets the purpose and scope for national and international transit, and says the rules may include extra procedures and requirements for clearing or releasing goods and for filing clearance bills.

This section gives examples of procedures, including excise warehouse transit, warehouse storage, and inward processing.

This section points readers to other articles for the tax status of goods in national or international transit, and for the consequences of failing to follow transit procedures.

Goods that stay on board an outbound vessel, aircraft, or cross-border rail wagon and are not unloaded are not treated as international transit, and they are exempt from the duty to be cleared under article 91.

Chapter 16 does not apply to goods exported from the Republic if those goods are cleared and released for international transit.

This section says Chapters 4, 5 and 7 apply to goods in national or international transit, unless this Chapter changes them. It also lets the Commissioner limit which customs seaports and airports may be used for certain transit or export loading and unloading, and then bars anyone from using other places.

If there is a conflict between this Chapter and a general provision in Chapter 4 or 7, this Chapter prevails.

Chapters 4, 5, and 7 apply to goods under national or international transit procedures, and to the clearance and release of those goods, except where this Chapter changes those rules.

If this Chapter conflicts with a general provision in Chapter 4 or 7, this Chapter’s provision prevails.

Carriers and the person who cleared transit goods have duties to keep transit documents, prove completion on request, and ensure transit ends properly.

A person who cleared goods for international transit must, on request, prove to the customs authority that the goods were exported.

Rules made under section 903 may add transit-related requirements, and the section creates offences for certain breaches by persons, carriers, and a customs controlled area licensee.

Terminal operators must submit outturn reports.

A person who declared goods for international transit must provide proof of export on request, and the customs authority may secure the goods, require security, withdraw the release, or issue a warrant.

This provision allows rules about transit goods and makes several transit-related breaches criminal offences.

Failure to load goods for export is shown by delivery reports filed by terminal operators.

This section points to article 106 for the effects of withdrawing an exemption. It also says a person clearing goods for international transit commits an offence if they do not comply with section 217(2)(a) or a request made under section 217(3)(a), and that offence is a Category 1 offence.

Chapters 4, 5 and 7 apply to goods under the excise warehouse transit procedure, including clearance and release, unless a provision in this Chapter modifies, qualifies, or departs from them.

This section points readers to section 141 for tax status of goods under the excise warehouse transit procedure, and to sections 112 and 115 for consequences of non-compliance.

This provision says that transport of goods from the place of entry or from a storage warehouse to the excise warehouse is included.

If this Chapter conflicts with a general provision in Chapter 4 or 7, this Chapter takes priority.

Goods covered by this Chapter may be moved to a licensed excise warehouse without prior clearance for home use, and the procedure starts on transit clearance and normally ends on delivery to the warehouse.

Chapters 4, 5 and 7 apply to goods under the excise warehouse transit procedure, and to the clearance and release of goods for that procedure, unless this Chapter adapts, qualifies, or departs from those Chapters.

This section points to article 141 for the tax status of goods under the excise warehousing transit procedure, and to articles 112 and 115 for consequences of non-compliance.

This provision says the definition includes transporting goods from the place of entry or from a storage warehouse to the excise warehouse.

If a Chapter provision conflicts with a general provision in Chapter 4 or 7, the Chapter provision prevails.