Customs Control Act
Part 11 of 17 · provisions 2,001–2,200
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 1
- 131 Verify source ↗
Goods in free circulation can be supplied to a tax free shop without any clearance and release
Goods in free circulation may be supplied to a tax free shop without clearance and release requirements.
131. Goods in free circulation can be supplied to a tax free shop without any clearance and release requirements, but once supplied come under the tax free shop procedure and acquire a tax free status. - 132 Verify source ↗
See for instance section 349.
This section points the reader to section 349 as an example.
132. See for instance section 349. - 133 Verify source ↗
See section 173 for time when goods are cleared.
This section points to section 173 for the time when goods are cleared.
133. See section 173 for time when goods are cleared. - 134 Verify source ↗
See section 173 for time when goods are cleared.
This section refers readers to section 173 for when goods are cleared.
134. See section 173 for time when goods are cleared. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 231 Wet No 31 van 2014 231 Belastingstatus van goedere onder prosedure vir belastingvry-winkels (a) 145. (1) Die prosedure vir belastingvry-winkels verleen, behoudens artikel 133(2)— ’n belastingvry status met betrekking tot invoerbelasting, uitvoerbelasting en plaaslike belasting; en ’n belasting terugbetaalbare status met betrekking tot plaaslike belasting wat betaal is op goedere wat in vry sirkulasie was voordat dit onder daardie prosedure gekom het. (b) (2) Ingevolge die belastingvry status bedoel in subartikel (1)— (a) (b) (c) is geen invoerbelasting op ingevoerde goedere betaalbaar wanneer dit vir die prosedure vir belastingvry-winkels geklaar word130 en terwyl dit onder daardie prosedure is nie; is geen plaaslike belasting betaalbaar op goedere in paragraaf (a) bedoel of wat in vry sirkulasie was voordat dit onder daardie prosedure gekom het nie, wanneer daardie goedere verkoop word terwyl onder en ooreenkomstig daardie prosedure; en is geen uitvoerbelasting betaalbaar op goedere bedoel wanneer dit onder daardie prosedure uitgevoer word nie. in paragraaf (b) (3) Ingevolge die belasting terugbetaalbare status bedoel in subartikel (1) kan enige plaaslike belasting wat op goedere betaal is wat in vry sirkulasie was voordat dit onder die prosedure vir belastingvry-winkels gekom het, van die Kommissaris verhaal word behoudens en ooreenkomstig die belastingheffings-Wet wat die betrokke plaaslike belasting reguleer.131 Belastingstatus van goedere onder voorradeprosedure 146. (1) Die voorradeprosedure verleen, behoudens artikel 133(2)— (a) (b) ’n belastingvry status met betrekking tot invoerbelasting, plaaslike belasting en uitvoerbelasting; en ’n belasting terugbetaalbare status met betrekking tot plaaslike belasting wat betaal is op goedere wat in vry sirkulasie was voordat dit onder daardie prosedure gekom het. 5 10 15 20 25 (2) Ingevolge die belastingvry status in subartikel (1) bedoel, behalwe waar anders in 30 hierdie Wet132 bepaal— (a) (b) is geen invoerbelasting op ingevoerde goedere betaalbaar— (i) wanneer dit vir die voorradeprosedure geklaar word nie;133 (ii) wat outomaties onder daardie prosedure kom wanneer dit die Republiek binnekom nie; en terwyl dit onder daardie prosedure is nie; en (iii) is geen uitvoerbelasting betaalbaar op goedere wat onder daardie prosedure uitgevoer word nie. (3) Ingevolge die belasting terugbetaalbare status bedoel in subartikel (1) kan enige plaaslike belasting wat betaal is op goedere wat in vry sirkulasie was voordat dit onder die voorradeprosedure gekom het, van die Kommissaris verhaal word behoudens en ooreenkomstig die belastingheffings-Wet wat die betrokke plaaslike belasting reguleer. 35 40 Belastingstatus van goedere onder prosedure vir tydelike uitvoer 147. (1) Goedere onder die prosedure vir tydelike uitvoer verkry, behoudens artikel 133(2), ’n belastingvry status met betrekking tot uitvoerbelasting en invoerbelasting vanaf die tydstip waarop die goedere vir daardie prosedure geklaar word134 of andersins onder daardie prosedure kom. 45 - 130 Verify source ↗
Kyk artikel 173 vir tydstip waarop goedere geklaar word.
This section tells the reader to look at article 173 for when goods are cleared.
130. Kyk artikel 173 vir tydstip waarop goedere geklaar word. - 131 Verify source ↗
Goedere in vry sirkulasie kan aan ’n belastingvry-winkel sonder enige klarings- en vrystellings-
Goods in free circulation may be supplied to a tax-free shop without clearance or exemption requirements, and then take on tax-free status.
131. Goedere in vry sirkulasie kan aan ’n belastingvry-winkel sonder enige klarings- en vrystellings- vereistes verskaf word, maar sodra dit verskaf is, kom dit onder die prosedure vir belastingvry- winkels en verkry dit ’n belastingvry status. - 132 Verify source ↗
Kyk byvoorbeeld artikel 349.
This section points to article 349 as an example.
132. Kyk byvoorbeeld artikel 349. - 133 Verify source ↗
Kyk artikel173 vir tydstip waarop goedere geklaar word.
This section says to look at article 173 for the time when goods are cleared.
133. Kyk artikel173 vir tydstip waarop goedere geklaar word. - 134 Verify source ↗
Kyk artikel173 vir tydstip waarop goedere geklaar word.
The excerpt says certain goods can have tax-free or tax-due status depending on the customs procedure and when they are cleared.
134. Kyk artikel173 vir tydstip waarop goedere geklaar word. 232 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 232 (2) In terms of the tax free status referred to in subsection (1)— (a) no export tax is payable on goods— (i) when cleared for and whilst under the temporary export procedure; or (ii) which automatically come under that procedure when the goods leave the Republic; (b) no import tax is payable on goods referred to in— 5 (i) paragraph (a)(i) when those goods are cleared under the inbound leg of that procedure as re-imported unaltered goods for home use, subject to subsection (3); or (ii) paragraph (a)(ii) when those goods return to the Republic under the 10 inbound leg of that procedure;135 and (c) any export tax paid on exported goods cleared for outright export may be recovered from the Commissioner if those goods are returned to the Republic and cleared and released under the temporary export procedure as re-imported unaltered goods for home use. (3) Subsection (2)(b) does not affect liability for unpaid import tax on imported goods exported under the temporary export procedure or exported under the export procedure and subsequently cleared for temporary export. When such goods are returned to the Republic on the inbound leg of that procedure, any unpaid import tax on the initial import of the goods becomes payable when the goods are cleared as unaltered goods for home use. Tax status of goods under inward processing procedure 148. (1) (a) Imported goods destined for inward processing acquire, subject to section 133(2), a tax due status in relation to import tax as from the time the goods are cleared for the inward processing procedure.136 (b) Any import tax on imported goods that acquire a tax due status in terms of paragraph (a) 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. (2) Inward processed compensating products obtained from the processing of imported goods under the inward processing procedure have a tax free status in relation to export tax, and no export tax is payable on such products when cleared for export under the inward processing procedure as inward processed compensating products. Tax status of goods under home use processing procedure 149. (1) (a) Imported goods destined for home use processing acquire, subject to section 133(2), a tax due status in relation to import tax as from the time the goods are cleared for the home use processing procedure.137 (b) Any import tax on imported goods that acquire a tax due status in terms of paragraph (a) 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. (2) Home use compensating products obtained from the processing of imported goods under home use processing have a tax status applicable to goods in free circulation when becoming goods in free circulation in terms of section 445. 15 20 25 30 35 40 - 135 Verify source ↗
This applies to means of transport and reusable transport equipment in free circulation before
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.
135. This applies to means of transport and reusable transport equipment in free circulation before leaving the Republic on the outbound leg of the procedure. See Part 5 of Chapter 17. - 136 Verify source ↗
See section 173 for time when goods are cleared.
This section refers readers to section 173 for when goods are cleared.
136. See section 173 for time when goods are cleared. - 137 Verify source ↗
See section 173 for time 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.
137. See section 173 for time when goods are cleared. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 233 Wet No 31 van 2014 233 (2) Ingevolge die belastingvry status bedoel in subartikel (1)— is geen uitvoerbelasting betaalbaar op goedere— (i) wanneer geklaar vir en terwyl onder die prosedure vir tydelike uitvoer (a) nie; of (ii) wat outomaties onder daardie prosedure kom wanneer die goedere die 5 Republiek verlaat nie; (b) is geen invoerbelasting betaalbaar op goedere bedoel in— (i) paragraaf (a)(i) wanneer daardie goedere geklaar word onder die inwaartse fase van daardie prosedure as heringevoerde onveranderde goedere vir binnelandse gebruik nie, behoudens subartikel (3); of (ii) paragraaf (a)(ii) wanneer daardie goedere na die Republiek onder die inwaartse fase van daardie prosedure teruggebring word nie;135 en (c) kan enige uitvoerbelasting betaal op uitgevoerde goedere geklaar vir regstreekse uitvoer van die Kommissaris verhaal word indien daardie goedere na die Republiek teruggebring en geklaar en vrygestel word onder die prosedure vir tydelike uitvoer as heringevoerde onveranderde goedere vir binnelandse gebruik. (3) Subartikel (2)(b) raak nie aanspreeklikheid vir onbetaalde invoerbelasting op ingevoerde goedere wat onder die prosedure vir tydelike uitvoer uitgevoer is of wat onder die uitvoerprosedure uitgevoer is en daarna vir tydelike uitvoer geklaar word nie. Wanneer sulke goedere onder die inwaartse fase van daardie prosedure na die Republiek teruggebring word, word enige onbetaalde invoerbelasting op die aanvanklike invoer van die goedere betaalbaar wanneer die goedere as onveranderde goedere vir binnelandse gebruik geklaar word. 10 15 20 Belastingstatus van goedere onder prosedure vir inwaartse prosessering 25 148. (1) (a) Ingevoerde goedere bestem vir inwaartse prosessering verkry, behoudens artikel 133(2), ’n belasting betaalbare status met betrekking tot invoerbelasting vanaf die tydstip waarop die goedere vir die prosedure vir inwaartse prosessering geklaar word.136 (b) Enige invoerbelasting op ingevoerde goedere wat ’n belasting betaalbare status ingevolge paragraaf (a) verkry, word betaalbaar op die tydstip en deur die persoon of persone soos ingevolge die belastingheffings-Wet bepaal wat die betrokke invoer- belasting reguleer. (2) Inwaarts geprosesseerde kompenserende produkte wat uit die prosessering van ingevoerde goedere onder die prosedure vir inwaartse prosessering verkry word, het ’n belastingvry status met betrekking tot uitvoerbelasting, en geen uitvoerbelasting is op sodanige produkte betaalbaar wanneer dit vir uitvoer onder die prosedure vir inwaartse prosessering as inwaarts geprosesseerde kompenserende produkte geklaar word nie. Belastingstatus van goedere onder prosedure vir binnelandse gebruikprosessering 149. (1) (a) Ingevoerde goedere bestem vir binnelandse gebruikprosessering verkry, behoudens artikel 133(2), ’n belasting betaalbare status met betrekking tot invoer- belasting vanaf die tydstip waarop die goedere vir die prosedure vir binnelandse gebruikprosessering geklaar word.137 (b) Enige invoerbelasting op ingevoerde goedere wat ’n belasting betaalbare status ingevolge paragraaf (a) verkry, word betaalbaar op die tydstip en deur die persoon of persone soos ingevolge die belastingheffings-Wet bepaal wat die betrokke invoer- belasting reguleer. (2) Binnelandse gebruik kompenserende produkte wat uit die prosessering van ingevoerde goedere onder binnelandse gebruikprosessering verkry word, het ’n belastingstatus van toepassing op goedere in vry sirkulasie wanneer dit ingevolge artikel 445 goedere in vry sirkulasie word. 30 35 40 45 50 - 135 Verify source ↗
Hierdie bepaling geld vir middels van vervoer en herbruikbare vervoertoerusting wat in vry
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.
135. Hierdie bepaling geld vir middels van vervoer en herbruikbare vervoertoerusting wat in vry sirkulasie was voordat dit die Republiek op die uitwaartse fase van die prosedure verlaat het. Kyk Deel 5 van Hoofstuk 17. - 136 Verify source ↗
Kyk artikel 173 vir tydstip waarop goedere geklaar word.
This section says to see article 173 for the time when goods are cleared.
136. Kyk artikel 173 vir tydstip waarop goedere geklaar word. - 137 Verify source ↗
Kyk artikel 173 vir tydstip waarop goedere geklaar word.
Goods can gain tax-due status, and certain export or import taxes become payable, when goods are cleared under or for particular customs procedures.
137. Kyk artikel 173 vir tydstip waarop goedere geklaar word. 234 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 234 Tax status of goods under outward processing procedure 150. (1) (a) Goods in free circulation destined for export under the outward processing procedure acquire, subject to section 133(2), a tax due status in relation to export tax as from the time the goods are cleared for the outward processing procedure.138 (b) Any export tax on goods in free circulation that are cleared for outward processing 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. (2) (a) Outward processed compensating products obtained from the processing of goods under the outward processing procedure acquire, subject to section 133(2), a tax due status in relation to import tax as from the time the goods are cleared for home use under the outward processing procedure as outward processed compensating prod- ucts.139 (b) Any import tax on imported goods that are cleared for home use under the outward processing procedure as outward processed compensating products 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. Duration of tax status conferred by customs procedures 151. (1) The tax status conferred on goods by a customs procedure applies for as long as the goods are under that customs procedure. (2) When goods under a specific customs procedure are— (a) cleared and released for another customs procedure, the goods acquire a tax status applicable to that other customs procedure as from the time the goods are cleared for that other procedure; or (b) cleared for home use under Chapter 8, the goods acquire a tax status applicable to home use under that Chapter as from the time the goods are cleared for home use. 5 10 15 20 25 Part 2 Goods regarded to be cleared for home use Tax status of goods imported or off-loaded otherwise than through or at places of entry 30 152. (1) If goods imported into the Republic, including any foreign-going vessel or aircraft, cross-border train or railway carriage or vehicle entering the Republic, are in terms of section 42 regarded for tax purposes to be cleared for home use under Chapter 8, those goods acquire a tax due status in relation to import tax as from— the date of import; or (a) (b) a date determined by the customs authority if the date of import for any reason cannot be determined. (2) Any import tax140 that would have been payable on the goods referred to in subsection (1) had the goods actually been cleared for home use under Chapter 8 on the date applied to the goods in terms of that subsection, becomes payable in respect of those goods at such rate,141 at such time and by such person or persons as may be determined in terms of the applicable tax levying Act.142 35 40 - 163 Verify source ↗
In order to clear goods for home use or a customs procedure, a clearance
A clearance declaration must be submitted to the customs authority to clear goods for home use or another customs procedure.
163. In order to clear goods for home use or a customs procedure, a clearance declaration in respect of those goods stating the purpose of the clearance and the other information required in connection with those goods in terms of this Act and any applicable tax levying Act must be submitted to the customs authority. Types of clearance declarations 164. (1) A clearance declaration must either be— (a) a regular clearance declaration; (b) an incomplete clearance declaration; (c) a provisional clearance declaration; (d) a supplementary clearance declaration; (e) (f) a simplified clearance declaration; or another document that may in specific circumstances set out in this Act be used as a clearance declaration. 5 10 15 20 25 30 (2) A regular clearance declaration must be submitted except in circumstances where another type of clearance declaration is specifically allowed in terms of this Act. (3) A document referred to in subsection (1)(f) must, as may be appropriate, for the 35 purposes of this Act and a tax levying Act, be regarded to be a clearance declaration. Persons entitled to submit clearance declarations 165. (1) A clearance declaration to clear goods for home use or a customs procedure may be submitted only by— - 163 Verify source ↗
This Chapter sets standard processes and requirements applying generally to the clearance and
This Chapter sets default clearance and release requirements for imported goods and goods destined for export, unless a more specific provision says otherwise.
163. This Chapter sets standard processes and requirements applying generally to the clearance and release of all goods imported into or destined for export from the Republic, mainly to avoid repeating the same requirements for the different customs procedures in the Chapters dealing with the specific procedures. The standard procedures provide the default position and apply unless the Chapters dealing with the specific procedures provide otherwise. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 243 Wet No 31 van 2014 243 HOOFSTUK 7 GESTANDAARDISEERDE PROSESSE EN VEREISTES VIR KLARING EN VRYSTELLING VAN GOEDERE163 Doel en toepassing van hierdie Hoofstuk 162. (1) Die doel van hierdie Hoofstuk is om gestandaardiseerde prosesse en -vereistes te bepaal wat algemeen vir die klaring en vrystelling van goedere vir binnelandse gebruik en die doeaneprosedures geld. (2) Hierdie Hoofstuk is van toepassing op— (a) alle ingevoerde goedere wat ingevolge hierdie Wet vir binnelandse gebruik of ’n doeaneprosedure geklaar moet word; en (b) alle goedere bestem vir uitvoer uit die Republiek wat ingevolge hierdie Wet vir uitvoer geklaar moet word. (3) Hierdie Hoofstuk is van toepassing behoudens enige ander bepaling van hierdie Wet wat spesifiek vir die klaring of 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. Deel 1 Standaardklaringsprosesse en -vereistes Indiening van klaringsbriewe - 163 Verify source ↗
Ten einde goedere vir binnelandse gebruik of ’n doeaneprosedure te klaar, moet
A clearance document must be submitted to customs when goods are being cleared for home use or a customs procedure.
163. Ten einde goedere vir binnelandse gebruik of ’n doeaneprosedure te klaar, moet ’n klaringsbrief ten opsigte van daardie goedere by die doeanegesag ingedien word, wat die doel van die klaring en die ander inligting in verband met daardie goedere moet vermeld wat ingevolge hierdie Wet en enige belastingheffings-Wet wat van toepassing mag wees, vereis word. Tipes klaringsbriewe 164. (1) ’n Klaringsbrief moet een van die volgende wees: (a) (b) (c) (d) (e) (f) ’n Gewone klaringsbrief; ’n onvolledige klaringsbrief; ’n voorlopige klaringsbrief; ’n aanvullende klaringsbrief; ’n verkorte klaringsbrief; of ’n ander dokument wat in spesifieke omstandighede in hierdie Wet uiteengesit as ’n klaringsbrief gebruik mag word. 5 10 15 20 25 30 (2) ’n Gewone klaringsbrief moet ingedien word behalwe in omstandighede waar ’n 35 ander tipe klaringsbrief spesifiek ingevolge hierdie Wet toelaatbaar is. (3) ’n Dokument bedoel in subartikel (1)(f) moet, waar gepas, vir doeleindes van hierdie Wet en ’n belastingheffings-Wet geag word ’n klaringsbrief te wees. Persone wat klaringsbriewe mag indien 165. (1) ’n Klaringsbrief om goedere vir binnelandse gebruik of ’n doeaneprosedure 40 te klaar, kan ingedien word slegs deur— - 163 Verify source ↗
Hierdie Hoofstuk bepaal die standaardprosesse en -vereistes wat algemeen vir die klaring en
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.
163. Hierdie Hoofstuk bepaal die standaardprosesse en -vereistes wat algemeen vir die klaring en vrystelling van alle goedere ingevoer in, of bestem vir uitvoer uit, die Republiek geld, hoofsaaklik om herhaling van dieselfde vereistes vir verskillende doeaneprosedures in die Hoofstukke wat met die verskillende prosedures handel, te voorkom. Die standaardprosedures bepaal die verstekposisie en is van toepassing tensy die Hoofstukke wat met die spesifieke prosedures handel anders bepaal. 244 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 244 (a) a person who in terms of a provision of this Act is entitled to submit clearance declarations for home use or that customs procedure;164 or (b) a licensed customs broker duly authorised to submit a clearance declaration on behalf of a person referred to in paragraph (a). (2) A person referred to in subsection (1)(a) may submit a clearance declaration only 5 if that person is a registered person or a licensee. (3) If a clearance declaration is submitted by a customs broker on behalf of a person referred to in subsection (1)(a) the customs broker must, on request by the customs authority, submit a certified copy of the authorisation in terms of which that customs broker submits the clearance declaration on behalf of that person. Persons by whom goods are cleared 166. (1) A person who submits a clearance declaration in terms of section 165 to clear goods for home use or a customs procedure must for purposes of this Act and a tax levying Act be regarded to be the person clearing the goods, except where provided otherwise in this Act or a tax levying Act. (2) If a clearance declaration is submitted by a customs broker on behalf of a person referred to in section 165(1)(a), that person and not the customs broker must for purposes of this Act and a tax levying Act be regarded to be the person clearing the goods.165 Contents of clearance declarations 167. (1) A regular clearance declaration must state— (a) (b) (c) (d) (e) the nature and quantity of the goods, and, in the case of goods imported into or destined for export from the Republic by sea, the cargo status of the goods; the number of the transport document issued in respect of the goods; the container number, in the case of containerised goods; the date and time of actual or expected arrival of the goods, as may be applicable, at a place referred to in— section 90, in the case of imported goods; or (i) (ii) section 94, in the case of goods to be exported from the Republic; the tariff classification ascribed to the goods by the person clearing the goods in terms of a requirement of each applicable tax levying Act, and the reference number of— (i) any tariff determination or re-determination that may be applicable to the 10 15 20 25 30 goods in terms of each of those Acts; or (ii) any advance tariff ruling that may be applicable to the goods in terms of 35 each of those Acts; (f) the customs value ascribed to the goods in terms of section 116(1) of the Customs Duty Act,166 and the reference number of— (i) any customs ruling on a valuation criterion that may be applicable to the goods in terms of section 123(2) of that Act; or (ii) any advance ruling on a valuation criterion that may be applicable to the goods in terms of section 190(1) of that Act; (g) the origin ascribed to the goods in terms of section 152(1) of the Customs Duty Act, and the reference number of— (i) any origin determination or re-determination that may be applicable to the goods in terms of section 159(1)(b) of that Act; or (ii) any advance origin ruling that may be applicable to the goods in terms of 40 45 section 190(1) of that Act; - 164 Verify source ↗
The registered persons and licensees entitled to submit clearance declarations for home use or a
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.
164. The registered persons and licensees entitled to submit clearance declarations for home use or a specific customs procedure are specified in the Chapter on home use or that specific customs procedure. - 165 Verify source ↗
See also sections 201(2).
This section points the reader to section 201(2).
165. See also sections 201(2). - 166 Verify source ↗
The customs value of imported goods determined for purposes of the Customs Duty Act must in
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.
166. The customs value of imported goods determined for purposes of the Customs Duty Act must in terms of the Excise Duty Act and the VAT Act also be used as the value of the goods to determine the amount of excise duty and VAT payable on those goods. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 245 Wet No 31 van 2014 245 (a) ’n persoon wat ingevolge ’n bepaling van hierdie Wet die reg het om klaringsbriewe vir binnelandse gebruik of daardie doeaneprosedure in te dien;164 of ’n gelisensieerde doeanemakelaar behoorlik daartoe gemagtig om ’n klaringsbrief ten behoewe van ’n persoon bedoel in paragraaf (a) in te dien. (2) ’n Persoon bedoel in subartikel (1)(a) kan ’n klaringsbrief indien slegs indien (b) daardie persoon ’n geregistreerde persoon of ’n lisensiehouer is. (3) Indien ’n klaringsbrief deur ’n doeanemakelaar ten behoewe van ’n persoon bedoel in subartikel (1)(a) ingedien word, moet die doeanemakelaar, op versoek van die doeanegesag, ’n gesertifiseerde afskrif van die magtiging voorlê ingevolge waarvan daardie doeanemakelaar die klaringsbrief ten behoewe van daardie persoon indien. Persone deur wie goedere geklaar word 166. (1) ’n Persoon wat ’n klaringsbrief ingevolge artikel 165 indien om goedere vir binnelandse gebruik of ’n doeaneprosedure te klaar, word vir doeleindes van hierdie Wet en ’n belastingheffings-Wet geag die persoon te wees wat die goedere klaar, behalwe waar daar anders in hierdie Wet of ’n belastingheffings-Wet bepaal word. in artikel 165(1)(a) (2) Indien ’n klaringsbrief deur ’n doeanemakelaar ten behoewe van ’n persoon bedoel ingedien word, moet daardie persoon, en nie die doeanemakelaar nie, vir doeleindes van hierdie Wet en ’n belastingheffings-Wet geag word die persoon te wees wat die goedere klaar.165 Inhoud van klaringsbriewe 167. (1) ’n Gewone klaringsbrief moet die volgende vermeld: (a) Die aard en hoeveelheid van die goedere, en, in die geval van goedere ingevoer in, of bestem vir uitvoer uit, die Republiek per see, die vragstatus van die goedere; (b) die nommer van die vervoerdokument ten opsigte van die goedere uitgereik; (c) die houernommer, in die geval van behouerde goedere; (d) die datum en tyd van werklike of verwagte aankoms van die goedere, soos ook al van toepassing mag wees, by ’n plek bedoel in— (i) artikel 90, in die geval van ingevoerde goedere; of (ii) artikel 94, in die geval van goedere wat uit die Republiek uitgevoer word; (e) die tariefindeling wat deur die persoon wat die goedere klaar aan die goedere toegewys is ingevolge ’n vereiste van elk van die belastingheffings-Wette wat van toepassing is, en die verwysingsnommer van— (i) enige tariefbepaling of -herbepaling wat vir die goedere ingevolge elk van daardie Wette mag geld; of (ii) enige vooruit-tariefbeslissing wat vir die goedere ingevolge elk van daardie Wette mag geld; (f) die doeanewaarde wat ingevolge artikel 116(1) van die Wet op Doeanereg166 aan die goedere toegewys is, en die verwysingsnommer van— (i) enige doeanebeslissing oor ’n waardasiemaatstaf wat vir die goedere ingevolge artikel 123(2) van daardie Wet mag geld; of (ii) enige vooruit-beslissing oor ’n waardasiemaatstaf wat vir die goedere ingevolge artikel 190(1) van daardie Wet mag geld; 5 10 15 20 25 30 35 40 (g) die oorsprong wat ingevolge artikel 152(1) van die Wet op Doeanereg aan die 45 goedere toegeken is, en die verwysingsnommer van— (i) enige oorsprongbepaling of -herbepaling wat vir die goedere ingevolge artikel 159(1)(b) van daardie Wet mag geld; of (ii) enige vooruit-oorsprongbeslissing wat vir die goedere ingevolge artikel 190(1) van daardie Wet mag geld; 50 - 164 Verify source ↗
Die geregistreerde persone en lisensiehouers wat die reg het om klaringsbriewe vir binnelandse
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.
164. Die geregistreerde persone en lisensiehouers wat die reg het om klaringsbriewe vir binnelandse gebruik of ’n spesifieke doeaneprosedure in te dien, word gespesifiseer in die Hoofstuk oor binnelandse gebruik of daardie spesifieke doeaneprosedure. - 165 Verify source ↗
Kyk ook artikel 201(2).
This section points the reader to article 201(2).
165. Kyk ook artikel 201(2). - 166 Verify source ↗
Die doeanewaarde van ingevoerde goedere wat vir doeleindes van die Wet op Doeanereg bepaal
The customs value of imported goods must also be used to determine the excise duty and VAT payable on those goods.
166. Die doeanewaarde van ingevoerde goedere wat vir doeleindes van die Wet op Doeanereg bepaal word, moet ingevolge die Wet op Aksynsreg en die BTW-Wet ook gebruik word as die waarde van die goedere om die bedrag van aksynsreg en BTW te bepaal wat op daardie goedere betaalbaar is. 246 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 246 (h) whether any import or export tax is payable on the goods in terms of any tax levying Act, and if so— (i) (ii) the kind of tax payable; and the amount of the tax determined in accordance with a self-assessment in terms of the applicable tax levying Act; the customs code and name of the person submitting the declaration, and, if submitted by a customs broker, carrier or registered agent acting in accordance with this Act on behalf of another, also the customs code and name of the principal on whose behalf the declaration is submitted; in the case of goods under a customs procedure that are to be cleared for another customs procedure or for home use, the reference number of the clearance declaration submitted for clearing the goods for that customs procedure; and such additional information as may be required on the prescribed form or by this Act or a tax levying Act. (i) (j) (k) (2) Any other type of clearance declaration must contain the information— (a) (b) required for a regular clearance declaration in terms of subsection (1) except— (i) as provided otherwise in this Act; or (ii) to the extent exempted by rule; or required for that type of clearance declaration in terms of this Act or as may be prescribed by rule. (3) Clearance declarations of the different types must be in a form and format as may be prescribed by rule,167 except where determined otherwise in terms of this Act for the specific type of clearance declaration. How and where to submit clearance declarations 168. (1) A clearance declaration must be submitted to the customs authority electronically in accordance with section 913 unless the person submitting the declaration is authorised in terms of that section, or falls within a category of persons authorised by rule, to submit a document manually in paper format. (2) A clearance declaration submitted in paper format must— (a) be completed, signed and certified by the person who submits the clearance declaration; (b) consist of the signed original and a number of copies as may be prescribed by rule; and (c) be submitted to the customs authority— (i) at the Customs Office serving the customs controlled area where the goods are to be released for home use or a customs procedure; or (ii) at any other Customs Office designated in terms of section 14 to receive clearance declarations. Time of day when clearance declarations may be submitted - 169 Verify source ↗
A clearance declaration—
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.
169. A clearance declaration— (a) (b) transmitted electronically in accordance with section 913, may be transmitted at any time; or submitted in paper format may be submitted to the customs authority at the Customs Office referred to in section 168(2)(c) only during that Office’s hours of business. Submission of clearance declarations before arrival of goods at place of entry 170. (1) A clearance declaration in relation to goods imported or to be imported into the Republic may be submitted to the customs authority before the arrival of the goods at the place referred to in section 90, provided that the goods have already been loaded on board the vessel, aircraft, railway carriage or vehicle transporting those goods to the Republic. 5 10 15 20 25 30 35 40 45 50 - 167 Verify source ↗
See section 906.
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.
167. See section 906. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 247 Wet No 31 van 2014 247 (h) of enige invoer- of uitvoerbelasting op die goedere ingevolge enige belastingheffings-Wet betaalbaar is, en indien wel— (i) die soort belasting betaalbaar; en (ii) die bedrag van die belasting ooreenkomstig ’n self-aanslag ingevolge die betrokke belastingheffings-Wet bepaal; (i) (j) die doeanekode en naam van die persoon wat die klaringsbrief indien, en, indien dit ingedien word deur ’n doeanemakelaar, vervoerder of geregis- treerde agent handelende ooreenkomstig hierdie Wet ten behoewe van ’n ander, ook die doeanekode en naam van die prinsipaal ten behoewe van wie die klaringsbrief ingedien word; in die geval van goedere onder ’n doeaneprosedure wat vir ’n ander doeaneprosedure of vir binnelandse gebruik geklaar word, die verwysings- nommer van die klaringsbrief wat vir die klaring van die goedere vir daardie doeaneprosedure ingedien is; en 5 10 (k) die bykomende inligting soos op die voorgeskrewe vorm of deur hierdie Wet 15 of ’n belastingheffings-Wet vereis mag word. (2) ’n Klaringsbrief van enige ander tipe moet die inligting bevat— (a) wat vir ’n gewone klaringsbrief ingevolge subartikel (1) vereis word, behalwe— (i) (ii) soos anders in hierdie Wet bepaal; of in soverre by reël daarvan onthef; of (b) wat vir daardie tipe klaringsbrief ingevolge hierdie Wet vereis word of by reël voorgeskryf mag word. (3) Klaringsbriewe van die verskillende tipes moet in ’n vorm en formaat wees soos by reël voorgeskryf mag word167 behalwe waar daar anders ingevolge hierdie Wet vir die bepaalde tipe klaringsbrief bepaal word. Hoe en waar om klaringsbriewe in te dien 168. (1) ’n Klaringsbrief moet elektronies ooreenkomstig artikel 913 by die doeanegesag ingedien word tensy die persoon wat die klaringsbrief indien ingevolge daardie artikel gemagtig is, of binne ’n kategorie persone val wat by reël gemagtig is, om ’n dokument per hand in papiervorm in te dien. (2) ’n Klaringsbrief in papiervorm ingedien, moet— (a) voltooi, geteken en gesertifieer word deur die persoon wat die klaringsbrief 20 25 30 indien; (b) bestaan uit die getekende oorspronklike en ’n aantal afskrifte soos by reël 35 (c) voorgeskryf mag word; en ingedien word by die doeanegesag— (i) by die Doeanekantoor wat die doeanebeheergebied bedien waar die goedere vir binnelandse gebruik of ’n doeaneprosedure vrygestel sal word; of (ii) by enige ander Doeanekantoor ingevolge artikel 14 aangewys om 40 klaringsbriewe te ontvang. Tyd van dag wanneer klaringsbriewe ingedien mag word 169. ’n Klaringsbrief wat— (a) elektronies ooreenkomstig artikel 913 versend word, kan te eniger tyd versend 45 (b) word; of in papiervorm ingedien word, kan by die doeanegesag by die Doeanekantoor bedoel in artikel 168(2)(c) ingedien word slegs gedurende daardie Kantoor se besigheidsure. Indiening van klaringsbriewe voor aankoms van goedere by plek van toegang 50 170. (1) ’n Klaringsbrief met betrekking tot goedere wat in die Republiek ingevoer is of word, kan by die doeanegesag ingedien word voor die aankoms van die goedere by die plek bedoel in artikel 90, mits die goedere reeds aan boord gelaai is van die vaartuig, vliegtuig, spoorwegwa of voertuig wat daardie goedere na die Republiek vervoer. - 167 Verify source ↗
Kyk artikel 906.
Customs authority must accept compliant clearance declarations, refuse non-compliant ones, and may process declarations before goods arrive but not release the goods early.
167. Kyk artikel 906. 248 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 248 (2) If a clearance declaration is received before the goods arrive at the place referred to in section 90, the customs authority may proceed with processing and validating the declaration despite the fact that the goods have not yet arrived at that place but may not release the goods before their arrival at that place. Acceptance of clearance declarations by customs authority 5 171. (1) The customs authority must accept a clearance declaration submitted to it and issue a receipt to the person who submitted the declaration if— (a) the declaration is in the form and format prescribed for the specific type of clearance declaration;168 (b) all the information required on the form or otherwise prescribed for the 10 (c) specific type of clearance declaration is furnished;169 the declaration is signed by or on behalf of the person submitting the declaration, if required for the specific type of clearance declaration; and the declaration is submitted by a person entitled to submit the declaration.170 (2) The customs authority must refuse acceptance of a clearance declaration if the (d) declaration does not comply with subsection (1). (3) Acceptance of a clearance declaration in terms of subsection (1) may not be regarded as release of the goods for home use or the required customs procedure. Validity of clearance declarations 172. (1) A clearance declaration accepted in terms of section 171(1) is despite such acceptance invalid if any of the information required on the form or otherwise prescribed for the specific type of clearance declaration171 is incorrect but the declaration may be validated by an amendment in terms of section 174. (2) An amendment of a clearance declaration validates the declaration from the date of submission of the original declaration, but such validation of the declaration does not affect any criminal proceedings that may be instituted, any administrative penalty that may be imposed or any other steps that may be taken as a result of the submission of an incorrect declaration. Determination of time of clearance of goods 173. (1) For the purposes of this Act or a tax levying Act, the time of clearance of goods for home use or a customs procedure must be taken as the time when a clearance declaration in respect of the goods which complies with the requirements set out in section 171(1) is accepted by the customs authority in terms of that section. (2) The time of clearance in terms of subsection (1) is not affected if the clearance declaration is amended in terms of section 174. (3) If the clearance of goods is substituted in terms of section 97 or 107 the time of clearance of the goods must be taken as the time applicable to the goods in terms of section 97(3) or 107(3). Amendment of clearance declarations 15 20 25 30 35 174. (1) (a) If a person clearing goods for home use or a customs procedure becomes aware, whether before or after the release of the goods, of any incorrect or incomplete information or other error on the declaration, that person must promptly submit to the 40 - 168 Verify source ↗
See section 913 for electronic submission of clearance declarations.
This provision points to section 913 for rules on electronic submission of clearance declarations.
168. See section 913 for electronic submission of clearance declarations. - 169 Verify source ↗
The official form should require at least all the information referred to in section 167.
The official form should require at least the information listed in section 167.
169. The official form should require at least all the information referred to in section 167. - 170 Verify source ↗
See section 165 and other relevant sections specifying the persons who are entitled to submit
This section points to section 165 and related sections for who may submit clearance declarations.
170. See section 165 and other relevant sections specifying the persons who are entitled to submit clearance declarations. - 171 Verify source ↗
For information required on the official form for clearance declarations, see section 167.
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.
171. For information required on the official form for clearance declarations, see section 167. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 249 Wet No 31 van 2014 249 (2) Indien ’n klaringsbrief ontvang word voordat die goedere by die plek in artikel 90 bedoel aankom, kan die doeanegesag voortgaan met die prosessering en validering van die klaringsbrief ondanks die feit dat die goedere nog nie by daardie plek aangekom het nie, maar mag nie die goedere vrystel voordat dit by daardie plek aangekom het nie. Aanvaarding van klaringsbriewe deur doeanegesag 171. (1) Die doeanegesag moet ’n klaringsbrief wat by die doeanegesag ingedien is, aanvaar en ’n ontvangsbewys daarvoor aan die persoon uitreik wat die klaringsbrief ingedien het indien— (a) die klaringsbrief in ’n vorm en formaat is wat vir die spesifieke tipe klaringsbrief voorgeskryf word;168 (b) al die inligting verskaf word wat op die vorm vereis word of andersins vir die spesifieke tipe klaringsbrief voorgeskryf word;169 (c) die klaringsbrief deur of namens die persoon onderteken is wat die klaringsbrief indien, indien ondertekening ’n vereiste vir die spesifieke tipe klaringsbrief is; en (d) die klaringsbrief deur ’n persoon ingedien is wat die reg het om die klaringsbrief in te dien.170 (2) Die doeanegesag moet weier om ’n klaringsbrief te aanvaar indien die klaringsbrief nie aan subartikel (1) voldoen nie. (3) Aanvaarding van ’n klaringsbrief ingevolge subartikel (1) word nie geag vrystelling van die goedere vir binnelandse gebruik of die vereiste doeaneprosedure te wees nie. Geldigheid van klaringsbriewe 172. (1) ’n Klaringsbrief wat ingevolge artikel 171(1) aanvaar is, is ondanks daardie aanvaarding ongeldig indien enige van die inligting wat op die vorm vereis word of vir daardie spesifieke tipe klaringsbrief171 voorgeskryf is, onjuis is, maar die klaringsbrief kan deur ’n wysiging ingevolge artikel 174 geldig gemaak word. (2) ’n Wysiging van ’n klaringsbrief maak die klaringsbrief geldig vanaf die datum van indiening van die oorspronklike klaringsbrief, maar so ’n geldigmaking van die klaringsbrief enige administratiewe boete wat opgelê of ander stappe wat gedoen mag word as gevolg van die indiening van ’n foutiewe klaringsbrief nie. strafregtelike verrigtinge wat raak nie ingestel, enige Bepaling van tyd van klaring van goedere 173. (1) By die toepassing van hierdie Wet of ’n belastingheffings-Wet, moet die tydstip van klaring van goedere vir binnelandse gebruik of ’n doeaneprosedure geneem word die tydstip te wees waarop ’n klaringsbrief ten opsigte van die goedere, wat aan die vereistes vermeld in artikel 171(1) voldoen, deur die doeanegesag ingevolge daardie artikel aanvaar word. (2) Die tydstip van klaring ingevolge subartikel (1) word nie geraak indien die klaringsbrief ingevolge artikel 174 gewysig word nie. (3) Indien die klaring van goedere ingevolge artikel 97 of 107 vervang word, moet die tydstip van klaring van die goedere geneem word die tydstip te wees wat ingevolge artikel 97(3) of 107(3) vir die goedere geld. Wysiging van klaringsbriewe 174. (1) (a) Indien ’n persoon wat goedere vir binnelandse gebruik of ’n doeaneprosedure klaar, bewus word, hetsy voor of na die vrystelling van die goedere, van enige onjuiste of onvolledige inligting of ander fout op die klaringsbrief, moet daardie persoon onverwyld ’n gewysigde weergawe van die klaringsbrief by die - 168 Verify source ↗
Kyk artikel 913 vir elektroniese indiening van klaringsbriewe.
This section points readers to section 913 for electronic submission of clearance letters.
168. Kyk artikel 913 vir elektroniese indiening van klaringsbriewe. - 169 Verify source ↗
Die amptelike vorm moet minstens al die inligting in artikel 167 bedoel, vereis.
The official form must require at least all information referred to in article 167.
169. Die amptelike vorm moet minstens al die inligting in artikel 167 bedoel, vereis. - 170 Verify source ↗
Kyk artikel 165 en ander tersaaklike artikels wat die persone spesifiseer wat die reg het om
This section points readers to section 165 and other relevant sections to find who is entitled to submit clearance letters.
170. Kyk artikel 165 en ander tersaaklike artikels wat die persone spesifiseer wat die reg het om klaringsbriewe in te dien. - 171 Verify source ↗
Vir inligting vir klaringsbriewe op die amptelike vorm vereis, kyk artikel 167.
Customs rules require a person clearing goods to update a clearance declaration when circumstances change, and allow withdrawal of a declaration in certain cases.
171. Vir inligting vir klaringsbriewe op die amptelike vorm vereis, kyk artikel 167. 5 10 15 20 25 30 35 40 45 250 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 250 customs authority an amended version of the clearance declaration to replace the version of the declaration containing the error.172 (b) The customs authority may accept or refuse to accept an amended clearance declaration submitted to it in terms of paragraph (a) but may not refuse such acceptance if it has not yet commenced with either the verification of the information on the clearance declaration that is to be amended or the inspection of the goods to which that clearance declaration relates. (2) If any of the circumstances pertaining to goods cleared for home use or a customs procedure change, the person clearing the goods must update any information on the clearance declaration to reflect the changed circumstances by promptly submitting to the customs authority an amended version of the clearance declaration reflecting the change to replace the existing version of the declaration.173 (3) If the customs authority becomes aware, whether before or after the release of any goods, of any incorrect or incomplete information or other error, or any out-dated information, on the clearance declaration submitted in respect of the goods, it may direct the person clearing the goods to correct the error or to update the information by submitting to it, within a period specified in the direction, an amended version of the clearance declaration to replace the version of the declaration containing the error or the out-dated information. (4) An amended version of a clearance declaration of goods that— (a) have not yet been released replaces the existing version of the declaration when the customs authority releases the goods; or (b) have already been released replaces the existing version of the declaration when the customs authority issues a new release notification replacing the previous release notification. 5 10 15 20 25 (5) This section— (a) may be applied for amending— (i) clearance declarations accepted by the customs authority in terms of section 171(1); or (ii) amended clearance declarations submitted in terms of this section; and 30 (b) may not be applied for replacing— (i) a clearance for home use with a clearance for a customs procedure; or (ii) a clearance for a customs procedure with a clearance for another customs procedure or for home use.174 Withdrawal of clearance declarations 175. (1) A person clearing goods for home use or a customs procedure may withdraw a clearance declaration submitted in respect of the goods if— (a) (b) (c) (d) (e) the goods are cleared in terms of section 90(4) or 170 and the goods do not arrive at the place of entry referred to in that section; that clearance declaration is a duplicate clearance declaration that was erroneously submitted in respect of the same goods; in the case of goods under a customs procedure, the goods are intended to remain under the customs procedure for which the goods are currently released; this Act provides for the withdrawal of a clearance declaration in any specific circumstances; or the customs authority on any other justifiable grounds gives permission to that person to withdraw the clearance declaration. 35 40 45 - 172 Verify source ↗
The submission of an amended declaration does not affect the time of clearance. See section 173(2).
An amended declaration does not change when clearance takes effect.
172. The submission of an amended declaration does not affect the time of clearance. See section 173(2). - 173 Verify source ↗
For instance if part of the goods were destroyed or lost, or if part of the goods are cleared for another
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.
173. For instance if part of the goods were destroyed or lost, or if part of the goods are cleared for another customs procedure or for home use, or if part of the goods are abandoned. - 174 Verify source ↗
Clearance substitutions cannot be effected through mere amendment of the existing clearance
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.
174. Clearance substitutions cannot be effected through mere amendment of the existing clearance declaration. In such cases the clearance declaration must be replaced by a new clearance declaration reflecting the new clearance. See section 97 for clearance substitutions of goods before release of the goods, section 107 for clearance substitutions of goods after release of the goods, and section 110 for clearance of goods under a customs procedure. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 251 Wet No 31 van 2014 251 doeanegesag indien ter vervanging van die weergawe van die klaringsbrief wat die fout bevat.172 (b) Die doeanegesag kan ’n gewysigde klaringsbrief wat ingevolge paragraaf (a) by die doeanegesag ingedien is, aanvaar of weier om dit te aanvaar, maar mag nie aanvaarding daarvan weier nie indien die doeanegesag nog nie met óf die validering van die inligting op die klaringsbrief wat gewysig word óf die inspeksie van die goedere waarop daardie klaringsbrief betrekking het, begin het nie. (2) Indien enige van die omstandighede wat betrekking het op goedere wat geklaar is vir binnelandse gebruik of ’n doeaneprosedure verander, moet die persoon wat die goedere klaar enige inligting op die klaringsbrief opdateer om die veranderde omstandighede aan te toon deur onverwyld ’n gewysigde weergawe van die klaringsbrief wat die wysiging aantoon ter vervanging van die bestaande weergawe van die klaringsbrief by die doeanegesag in te dien.173 (3) Indien die doeanegesag bewus word, hetsy voor of na die vrystelling van enige goedere, van enige onjuiste of onvolledige inligting of ander fout, of enige verouderde inligting, op die klaringsbrief wat ten opsigte van die goedere ingedien is, kan die doeanegesag die persoon wat die goedere klaar, gelas om die fout reg te stel of die inligting op te dateer deur, binne ’n tydperk in die lasgewing bepaal, ’n gewysigde weergawe van die klaringsbrief ter vervanging van die weergawe van die klaringsbrief wat die fout of verouderde inligting bevat, in te dien. (4) ’n Gewysigde weergawe van ’n klaringsbrief van goedere wat— (a) nog nie vrygestel is nie, vervang die bestaande weergawe van die (b) klaringsbrief wanneer die doeanegesag die goedere vrystel; of reeds vrygestel is, vervang die bestaande weergawe van die klaringsbrief wanneer die doeanegesag ’n nuwe vrystellingskennisgewing ter vervanging van die vorige vrystellingskennisgewing uitreik. (5) Hierdie artikel— (a) kan toegepas word om— (i) klaringsbriewe deur die doeanegesag ingevolge artikel 171(1) aanvaar, te wysig; of (ii) gewysigde klaringsbriewe ingevolge hierdie artikel ingedien, te wysig; en (b) mag nie toegepas word om— (i) (ii) ’n klaring vir binnelandse gebruik deur ’n klaring vir ’n doeaneprosedure te vervang nie; of ’n doeaneprosedure deur ’n klaring vir doeaneprosedure of vir binnelandse gebruik te vervang nie.174 ’n klaring vir ’n ander 5 10 15 20 25 30 35 Terugtrekking van klaringsbriewe 175. (1) ’n Persoon wat goedere vir binnelandse gebruik of ’n doeaneprosedure klaar, kan ’n klaringsbrief wat ten opsigte van die goedere ingedien is, terugtrek indien— 40 (a) die goedere ingevolge artikel 90(4) of 170 geklaar is en die goedere nie by die plek van aankoms bedoel in daardie artikel aankom nie; (b) daardie klaringsbrief ’n duplikaat klaringsbrief is wat foutiewelik ten opsigte (c) van dieselfde goedere ingedien is; in die geval van goedere onder ’n doeaneprosedure, die goedere bestem is om te bly onder die doeaneprosedure waarvoor die goedere huidiglik vrygestel is; (d) hierdie Wet voorsiening maak vir die terugtrekking van ’n klaringsbrief in enige spesifieke omstandighede; of (e) die doeanegesag op enige ander regverdigbare gronde toestemming aan daardie persoon verleen om die klaringsbrief terug te trek. 45 50 - 172 Verify source ↗
Die indiening van ’n gewysigde klaringsbrief raak nie die tydstip van klaring nie. Kyk artikel
Submitting an amended clearance letter does not change the time of clearance.
172. Die indiening van ’n gewysigde klaringsbrief raak nie die tydstip van klaring nie. Kyk artikel 173(2). - 173 Verify source ↗
Byvoorbeeld indien ’n gedeelte van die goedere vernietig is of verlore gegaan het, of indien ’n
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.
173. Byvoorbeeld indien ’n gedeelte van die goedere vernietig is of verlore gegaan het, of indien ’n gedeelte van die goedere vir ’n ander doeaneprosedure of vir binnelandse gebruik geklaar word, of indien ’n gedeelte van die goedere aan die Kommissaris oorgegee word. - 174 Verify source ↗
Klaringvervangings kan nie gedoen word deur blote wysiging van die bestaande klaringsbrief nie.
Goods for home use or a customs procedure may not be cleared unless the clearance is supported by the required documents.
174. Klaringvervangings kan nie gedoen word deur blote wysiging van die bestaande klaringsbrief nie. In sulke gevalle moet die klaringsbrief vervang word deur ’n nuwe klaringsbrief wat die nuwe klaring weergee. Kyk artikel 97 vir klaringvervangings van goedere voor vrystelling van die goedere, artikel 107 vir klaringvervangings van goedere na vrystelling van die goedere, en artikel 110 vir klaring van goedere onder ’n doeaneprosedure. 252 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 252 (2) The customs authority may in any of the circumstances referred to in subsection (1)(a) to (d) direct the person clearing the goods to withdraw the clearance declaration. Supporting documents 176. (1) No person may clear goods for home use or a customs procedure unless the clearance is supported by—175 (a) an invoice issued in respect of the goods by the person who— (i) exports the goods to or from the Republic; or (ii) supplied the goods that are exported to or from the Republic; (b) a transport document that has been issued in respect of the goods; (c) in the case of a clearance through a customs broker, the clearance instruction of the principal; and (d) any other documents as may be required in terms of another provision of this Act or the rules, a tax levying Act or other applicable legislation for the clearance of goods generally or for the specific purpose for which the goods are cleared. (2) No document referred to in subsection (1) may be used as a document to support the clearance of goods for home use or a customs procedure as required by that subsection unless it contains the information required by this Act or a tax levying Act or as may be prescribed by rule. (3) Subsection (1) applies subject to any exemption applicable in terms of a provision of this Act or granted by rule in respect of goods cleared for home use or a customs procedure in circumstances referred to in such provision or rule. Invoices 177. (1) An invoice referred to in section 176(1)(a) must— (a) be a true reflection of the transaction which is the cause for the goods to be exported to or from the Republic, as the case may be, including of— (i) (ii) (iii) the nature of the transaction; the goods to which the transaction relates; and the amount paid or payable in terms of the transaction; (d) (b) describe the goods to which it relates, which must include a distinctive and permanent identification number, code, description, character or other mark allocated in respect of the goods by the person who issued the invoice; (c) be the last invoice issued in respect of those goods, if more than one invoice was issued in respect of those goods as at the time of clearance176 or, in the case of a clearance in terms of section 90(4) or 170, as at the time of arrival of the goods at the place of entry referred to in that section; and show— (i) (ii) (iii) the date of issue; the name and physical address of the issuer; the name of the person to whom the invoice is issued, and the name of the consignee if the person to whom the invoice is issued is not the consignee; the price paid or payable; (iv) (v) any commission, discount, cost, charge, expense, royalty, freight, tax, drawback, refund, rebate, remission or other information whatsoever that affects the price paid or payable; and (vi) any other information as may be prescribed by rule. (2) The particulars on an invoice must describe the goods as they are or will be at the time when imported into the Republic or exported from the Republic, as the case may be. - 175 Verify source ↗
Supporting documents are not submitted to customs unless required in terms of section 179.
Supporting documents are not submitted to customs unless section 179 requires them.
175. Supporting documents are not submitted to customs unless required in terms of section 179. - 176 Verify source ↗
For time of clearance, see section 173.
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.
176. For time of clearance, see section 173. 5 10 15 20 25 30 35 40 45 50 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 253 Wet No 31 van 2014 253 (2) Die doeanegesag kan in enige van die omstandighede bedoel in subartikel (1)(a) tot (d) gelas dat die persoon wat die goedere klaar die klaringsbrief moet terugtrek. Ondersteunende dokumente 176. (1) Geen persoon mag goedere vir binnelandse gebruik of ’n doeaneprosedure klaar nie tensy die klaring gerugsteun word deur—175 (a) (b) (c) ’n faktuur wat ten opsigte van die goedere uitgereik is deur die persoon wat— (i) die goedere na of van die Republiek uitvoer; of (ii) die goedere wat na of van die Republiek uitgevoer word, verskaf het; ’n vervoerdokument wat ten opsigte van die goedere uitgereik is; in die geval van ’n klaring deur ’n doeanemakelaar, die klaringsopdrag van die prinsipaal; en (d) enige ander dokumente soos ingevolge ’n ander bepaling van hierdie Wet of die reëls, ’n belastingheffings-Wet of ander tersaaklike wetgewing vereis mag word vir die klaring van goedere in die algemeen of vir die spesifieke doel waarvoor die goedere geklaar word. (2) Geen dokument bedoel in subartikel (1) mag as ’n dokument gebruik word om die klaring van goedere vir binnelandse gebruik of ’n doeaneprosedure volgens voorskrif van daardie subartikel te rugsteun nie tensy dit die inligting bevat wat deur hierdie Wet of ’n belastingheffings-Wet vereis word of soos by reël voorgeskryf mag word. (3) Subartikel (1) moet toegepas word behoudens enige ontheffing wat volgens voorskrif van hierdie Wet geld of wat by reël toegestaan is ten opsigte van goedere vir binnelandse gebruik of ’n doeaneprosedure geklaar in omstandighede in so ’n voorskrif of reël vervat. Fakture 177. (1) ’n Faktuur bedoel in artikel 176(1)(a) moet— (a) ’n juiste weergawe van die transaksie wees wat die uitvoer of invoer van die goedere na of van die Republiek, na gelang van die geval, ten grondslag lê, asook van— (i) die aard van die transaksie; (ii) die goedere waarop die transaksie betrekking het; en (iii) die bedrag betaal of betaalbaar ingevolge die transaksie; (b) die goedere beskryf waarop dit betrekking het, wat moet ’n onderskeidende en permanente identifikasienommer, kode, beskrywing, letterteken of ander merk ten opsigte van die goedere toegeken deur die persoon wat die faktuur uitgereik het; insluit (c) die laaste faktuur wees wat ten opsigte van daardie goedere uitgereik is, indien meer as een faktuur ten opsigte van daardie goedere uitgereik is teen die tyd van klaring176 of, in die geval van ’n klaring ingevolge artikel 90(4) of 170, teen die tyd van aankoms van die goedere by die plek van aankoms in daardie artikel bedoel; en (d) aantoon— (i) die datum van uitreiking; (ii) die naam en fisiese adres van die uitreiker; (iii) die naam van die persoon aan wie die faktuur uitgereik word, en die naam van die geaddresseerde indien die persoon aan wie die faktuur uitgereik word nie die geaddresseerde is nie; (iv) die prys betaal of betaalbaar; (v) enige kommissie, afslag, koste, heffing, onkoste, tantìeme, vragkoste, terugbetaling, korting, kwytskelding of ander belasting, inligting van watter aard ook al wat die prys betaal of betaalbaar raak; en teruggawe, (vi) enige ander inligting soos by reël voorgeskryf mag word. (2) Die besonderhede op ’n faktuur moet die goedere beskryf soos die goedere is of sal wees op die tydstip waarop dit in die Republiek ingevoer of uit die Republiek uitgevoer word, na gelang van die geval. - 175 Verify source ↗
Ondersteunende dokumente word nie by Doeane ingedien nie tensy dit ingevolge artikel 179 vereis
Supporting documents are not submitted to Customs unless section 179 requires them.
175. Ondersteunende dokumente word nie by Doeane ingedien nie tensy dit ingevolge artikel 179 vereis word. - 176 Verify source ↗
Vir tyd van klaring, kyk artikel 173.
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.
176. Vir tyd van klaring, kyk artikel 173. 5 10 15 20 25 30 35 40 45 50 254 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 254 (3) For the purposes of this Act and a tax levying Act no change in the condition of the goods may be regarded as having occurred between the time when imported into the Republic and the time of any examination or analysis of the goods by the customs authority unless the person who submitted the clearance declaration provides proof of a change in the condition of the goods and the extent thereof. (4) A person clearing goods must in a manner and within a timeframe as may be 5 prescribed by rule notify the customs authority of— (a) any change in— the particulars reflected on an invoice; or (i) (ii) circumstances affecting any of the matters referred to in subsection (1); 10 or (b) any refund or additional amount or any deferred or secret discount, commission or any other credit or debit of whatever nature paid or received in connection with the goods and which is not disclosed on the invoice, whether paid or received directly or indirectly, in money or in kind or in any other way. Amendment of invoices 178. (1) An invoice supporting the clearance of goods for home use or a customs procedure must be amended— (a) if the amount paid or payable in terms of the transaction as reflected by the invoice is affected by any changed circumstance, including by— (i) an amount credited or debited on the transaction by the issuer of the invoice; (ii) a refund on the transaction made by or to or payable by or to the issuer of the invoice; and (iii) a payment in money or in kind, other than the amount payable in terms of the transaction, made by or to or payable by or to the issuer of the invoice, whether directly or indirectly; if the amendment is necessary to correct any incorrect information on the invoice; or if the customs authority requests that the invoice for purposes of compliance with this Act or a tax levying Act be amended in a manner set out in the request. (b) (c) (2) An invoice supporting the clearance of goods for home use or a customs procedure may be amended— (a) if the invoice needs to be split for any reason, including for purposes of facilitating tax administration; or in any other circumstances as may be prescribed by rule or as the customs authority may allow in a specific case. (3) An invoice may be amended by the issuing of— (b) (a) an amended invoice replacing the previous one; or (b) a debit or credit note, if an amount reflected on the invoice is amended. (4) Any such amended invoice or debit or credit note must be supported by a statement setting out the reasons for the amendment and any documentary proof substantiating those reasons. 15 20 25 30 35 40 (5) A person clearing goods must in a manner and within a timeframe as may be 45 prescribed by rule— (a) notify the customs authority of— the receipt of an amended invoice or debit or credit note; and (i) any amendment to an invoice; or (ii) submit any amended invoice or debit or credit note to the customs authority if requested to do so. (b) (6) No amendment to an invoice is effective for the purposes of this Act or a tax levying Act— (a) unless subsection (5) has been complied with; or (b) if the customs authority refuses to accept the amendment. 50 55 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 255 Wet No 31 van 2014 255 (3) Vir die doeleindes van hierdie Wet en ’n belastingheffings-Wet mag geen verandering in die toestand van die goedere geag plaas te gevind het tussen die tyd waarop dit in die Republiek ingevoer is en die tyd van enige ondersoek of ontleding van die goedere deur die doeanegesag nie, tensy die persoon wat die klaringsbrief ingedien het, bewys lewer van ’n verandering in die toestand van die goedere en die omvang daarvan. (4) ’n Persoon wat goedere klaar, moet op ’n wyse en binne ’n tydsraam soos by reël 5 voorgeskryf mag word die doeanegesag in kennis stel van— (a) enige verandering in— (i) die besonderhede wat op ’n faktuur aangetoon word; of (ii) omstandighede wat enige van die aangeleenthede bedoel in subartikel (1) 10 raak; of (b) enige terugbetaling of bykomende bedrag of enige uitgestelde of geheime afslag, kommissie of ander krediet of debiet van watter aard ook al wat in verband met die goedere betaal of ontvang is en wat nie in die faktuur openbaar word nie, hetsy direk of indirek, in kontant of in natura of in enige ander vorm betaal of ontvang. Wysiging van fakture 178. (1) ’n Faktuur wat ’n klaring van goedere vir binnelandse gebruik of ’n doeaneprosedure rugsteun, moet gewysig word— (a) (b) (c) (iii) (ii) indien die bedrag ingevolge die transaksie betaal of betaalbaar soos deur die faktuur aangetoon, geraak word deur enige veranderde omstandighede, asook deur— (i) ’n bedrag gekrediteer of gedebiteer teen die transaksie deur die uitreiker van die faktuur; ’n terugbetaling op die transaksie gemaak deur of aan of betaalbaar deur of aan die uitreiker van die faktuur; en ’n betaling in kontant of in natura, anders as die bedrag betaalbaar ingevolge die transaksie, wat gemaak word deur of aan of betaalbaar deur of aan, die uitreiker van die faktuur, hetsy direk of indirek; indien die wysiging nodig is om enige onjuiste inligting op die faktuur reg te stel; of indien die doeanegesag versoek dat die faktuur vir doeleindes van voldoening aan hierdie Wet of ’n belastingheffings-Wet gewysig word op ’n wyse in die versoek uiteengesit. (2) ’n Faktuur wat die klaring van goedere vir binnelandse gebruik of ’n doeaneprosedure rugsteun, kan gewysig word— (a) (b) indien dit om enige rede nodig is om die faktuur op te split, insluitende vir doeleindes van fasilitering van belastingadministrasie; of in enige ander omstandighede soos by reël voorgeskryf of deur die doeanegesag in ’n bepaalde geval toegelaat mag word. (3) ’n Faktuur kan gewysig word deur die uitreiking van— ’n gewysigde faktuur wat die vorige een vervang; of ’n debiet- of kredietnota, indien die bedrag op die faktuur aangetoon, gewysig word. (a) (b) (4) So ’n gewysigde faktuur of debiet- of kredietnota moet gerugsteun word deur ’n verklaring wat die redes vir die wysiging uiteensit en enige dokumentêre bewys wat daardie redes staaf. (5) ’n Persoon wat goedere klaar, moet op ’n wyse en binne ’n tydsraam soos by reël voorgeskryf mag word— (a) die doeanegesag in kennis stel van— (i) enige wysiging aan ’n faktuur; of (ii) die ontvangs van ’n gewysigde faktuur of debiet- of kredietnota; en (b) enige gewysigde faktuur of debiet- of kredietnota aan die doeanegesag voorlê indien daartoe versoek. (6) Geen wysiging van ’n faktuur is vir doeleindes van hierdie Wet of ’n belastingheffings-Wet van krag nie— (a) (b) tensy daar aan subartikel (5) voldoen word; of indien die doeanegesag weier om die wysiging te aanvaar. 15 20 25 30 35 40 45 50 55 256 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 256 Keeping of information in respect of clearance declarations - 179 Verify source ↗
A person clearing goods must—
A person clearing goods must keep specified clearance documents and records, and produce them to customs when asked.
179. A person clearing goods must— (a) keep, in a manner and for a period as may be prescribed by rule— (i) the documents referred to in section 176 supporting the clearance of the goods, including any amended documents; and 5 (ii) any other documents and records relating to information given in respect of that clearance or on the clearance declaration; and (b) produce or submit those documents or records to the customs authority when requested to do so.177 Part 2 Standard release processes and requirements178 Release notifications 180. (1) Goods are released by the customs authority for home use or a customs procedure by transmitting electronically a message that the goods have been released to— (a) (b) the person clearing the goods or who submitted the clearance declaration; and the release agent. (2) The customs authority may instead of electronically transmitting a release notification to a person referred to in subsection (1)(a), issue to that person a computer printout of the notification. (3) A release notification must indicate— (a) whether the goods have been released for home use or a customs procedure, and if for a customs procedure, which procedure; and (b) whether the release is conditional, and if so the conditions.179 Delivery of released goods 181. (1) (a) A release agent may not deliver goods to any person— (i) unless the goods are under the physical control of the release agent; and (ii) otherwise than on authority of a release notification. (b) No person may take delivery of any goods from a release agent otherwise than on authority of a release notification. (2) If a release agent delivers goods otherwise than on authority of a release notification— (a) the goods must, at the expense of the release agent, be returned to the release agent or be delivered to such other place as the customs authority may determine; and the customs authority may hold the release agent liable for any tax payable on those goods. (b) (3) Goods released in terms of section 180 for a customs procedure must be removed from the place where the goods were released within the period applicable to the goods in terms of the provisions of this Act regulating that procedure. Return messages 10 15 20 25 30 35 40 - 221 Verify source ↗
Excise warehouse transit is a customs procedure that allows goods to which this
This provision sets out excise warehouse transit for goods, when it starts and finishes, and what happens if it ends early.
221. Excise warehouse transit is a customs procedure that allows goods to which this Chapter applies, to be transported, without first clearing the goods for home use under Chapter 8, from a place in the Republic203 to a licensed excise manufacturing warehouse for a purpose that will render the goods upon delivery to the excise warehouse subject to the Excise Duty Act. 20 Commencement and completion of excise warehouse transit procedure 222. (1) (a) Goods come under the excise warehouse transit procedure when the goods are cleared for transit to a licensed excise manufacturing warehouse. (b) The procedure is, subject to subsection (2), completed when the goods are 25 delivered to the licensed excise manufacturing warehouse. (2) The excise warehouse transit procedure, in relation to any goods, ends before its completion if completion of the procedure is interrupted by an occurrence referred to in section 109(2). (3) (a) Upon completion of the excise warehouse transit procedure as contemplated in subsection (1), the Excise Duty Act becomes applicable to the goods and that Act applies to any manufacturing and other processes in which the goods are used, including the storage, handling and transport of the goods and other actions taken in respect of the goods for purposes of those processes. (b) If the excise warehouse transit procedure ends before its completion as contemplated in subsection (2), the goods must be dealt with in accordance with this Act. Extent to which Chapters 4, 5 and 7 apply
Part
Part 2
- 138 Verify source ↗
See section 173 for time when goods are cleared.
Section 138 points readers to section 173 for the time when goods are cleared.
138. See section 173 for time when goods are cleared. - 139 Verify source ↗
See section 173 for time when goods are cleared.
This section refers readers to section 173 for the time when goods are cleared.
139. See section 173 for time when goods are cleared. - 140 Verify source ↗
See for instance section 84 of the Customs Duty Act for assessment of duties on goods regarded to
This section refers readers to section 84 of the Customs Duty Act for assessing duties on goods treated as cleared for home use.
140. See for instance section 84 of the Customs Duty Act for assessment of duties on goods regarded to be cleared for home use. - 141 Verify source ↗
See for instance section 81(1)(b) of the Customs Duty Act.
This section points readers to section 81(1)(b) of the Customs Duty Act as an example.
141. See for instance section 81(1)(b) of the Customs Duty Act. - 142 Verify source ↗
See for instance section 28 of the Customs Duty Act for persons liable for duties on goods in these
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.
142. See for instance section 28 of the Customs Duty Act for persons liable for duties on goods in these circumstances. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 235 Wet No 31 van 2014 235 Belastingstatus van goedere onder prosedure vir uitwaartse prosessering 150. (1) (a) Goedere in vry sirkulasie bestem vir uitvoer onder die prosedure vir uitwaartse prosessering verkry, behoudens artikel 133(2), ’n belasting betaalbare status met betrekking tot uitvoerbelasting vanaf die tydstip waarop die goedere vir die prosedure vir uitwaartse prosessering geklaar word.138 (b) Enige uitvoerbelasting op goedere in vry sirkulasie wat vir uitwaartse prosessering geklaar word, word betaalbaar op die tydstip en deur die persoon of persone soos ingevolge die belastingheffings-Wet bepaal wat die betrokke uitvoerbelasting reguleer. (2) (a) Uitwaarts geprosesseerde kompenserende produkte wat uit die prosessering van goedere onder die prosedure vir uitwaartse prosessering verkry word, verkry, behoudens artikel 133(2), ’n belasting betaalbare status met betrekking tot invoerbelasting vanaf die tydstip waarop die goedere vir binnelandse gebruik onder die prosedure vir uitwaartse prosessering as uitwaartse geprosesserde kompenserende produkte geklaar word.139 (b) Enige invoerbelasting op ingevoerde goedere wat vir binnelandse gebruik onder die prosedure vir uitwaartse prosessering as uitwaartse geprosesseerde kompenserende produkte geklaar word, word betaalbaar op die tydstip en deur die persoon of persone soos ingevolge die belastingheffings-Wet bepaal wat die betrokke invoerbelasting reguleer. Duur van belastingstatus deur doeaneprosedures verleen 151. (1) Die belastingstatus op goedere deur ’n doeaneprosedure verleen, geld vir solank as wat die goedere onder daardie doeaneprosedure is. (2) Wanneer goedere onder ’n spesifieke doeaneprosedure— (a) vir ’n ander doeaneprosedure geklaar en vrygestel word, verkry die goedere ’n belastingstatus wat vir daardie ander doeaneprosedure geld, vanaf die tydstip waarop die goedere vir daardie ander prosedure geklaar word; of (b) vir binnelandse gebruik kragtens Hoofstuk 8 geklaar word, verkry die goedere ’n belastingstatus wat vir binnelandse gebruik kragtens daardie Hoofstuk geld, vanaf die tydstip waarop die goedere vir binnelandse gebruik geklaar word. Deel 2 Goedere geag vir binnelandse gebruik geklaar Belastingstatus van goedere ingevoer of afgelaai anders as deur of by plekke van toegang 152. (1) Indien goedere wat in die Republiek ingevoer is, met inbegrip van enige land-uitgaande vaartuig of vliegtuig, oor-grens trein of spoorwegwa of voertuig wat die Republiek binnekom, ingevolge artikel 42 vir belastingdoeleindes geag word vir binnelandse gebruik kragtens Hoofstuk 8 geklaar te wees, verkry daardie goedere ’n belasting betaalbare status met betrekking tot invoerbelasting vanaf— (a) die datum van invoer; of (b) ’n datum deur die doeanegesag bepaal indien die datum van invoer om enige rede nie bepaal kan word nie. (2) Enige invoerbelasting140 wat op die goedere bedoel in subartikel (1) betaalbaar sou gewees het indien die goedere werklik vir binnelandse gebruik kragtens Hoofstuk 8 geklaar was op die datum wat vir die goedere ingevolge daardie subartikel geld, word betaalbaar ten opsigte van daardie goedere teen die skaal,141 op die tydstip en deur die persoon of persone soos ingevolge die betrokke belastingheffings-Wet bepaal.142 - 138 Verify source ↗
Kyk artikel 173 vir tydstip waarop goedere geklaar word.
This section says to look at section 173 for when goods are cleared.
138. Kyk artikel 173 vir tydstip waarop goedere geklaar word. - 139 Verify source ↗
Kyk artikel 173 vir tydstip waarop goedere geklaar word.
This section points to article 173 for when goods are cleared.
139. Kyk artikel 173 vir tydstip waarop goedere geklaar word. - 140 Verify source ↗
Kyk byvoorbeeld artikel 84 van die Wet op Doeanereg vir die aanslag van reg op goedere wat geag
This section points to article 84 of the Customs Act for the assessment of duty on goods deemed cleared for home use.
140. Kyk byvoorbeeld artikel 84 van die Wet op Doeanereg vir die aanslag van reg op goedere wat geag vir binnelandse gebruik geklaar te wees. - 141 Verify source ↗
Kyk byvoorbeeld artikel 81(1)(b) van die Wet op Doeanereg.
This section points to article 81(1)(b) of the Customs Act as an example.
141. Kyk byvoorbeeld artikel 81(1)(b) van die Wet op Doeanereg. - 142 Verify source ↗
Kyk byvoorbeeld artikel 28 van die Wet op Doeanereg vir persone aanspreeklik vir reg op goedere
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.
142. Kyk byvoorbeeld artikel 28 van die Wet op Doeanereg vir persone aanspreeklik vir reg op goedere in hierdie omstandighede. 5 10 15 20 25 30 35 40 45 236 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 Tax status of non-cleared imported goods 236 153. (1) If goods imported into the Republic are in terms of section 92(1) regarded for tax purposes to be cleared for home use under Chapter 8, those goods acquire a tax due status in relation to import tax as from— (a) the date on which the applicable period for submission of a clearance declaration in respect of the goods expired in terms of section 90(1) or (3) or on which the clearance declaration had to be submitted in terms of that section; or (b) a date determined by the customs authority if the date referred to in paragraph (a) for any reason cannot be determined. (2) Any import tax143 that would have been payable on the goods referred to in subsection (1) had the goods actually been cleared for home use under Chapter 8 on the date applied to the goods in terms of that subsection, becomes payable in respect of those goods at such rate,144 at such time and by such person or persons as may be determined in terms of the applicable tax levying Act.145 Tax status of goods under customs procedures regarded to be cleared for home use 154. (1) If goods under a customs procedure are in terms of section 112 regarded for tax purposes to be cleared for home use under Chapter 8 those goods lose the tax status they had under that customs procedure and acquire a tax due status in relation to import tax as from the date on which those goods were cleared for, or otherwise came under, that customs procedure. (2) Any import tax146 that would have been payable on the goods referred to in subsection (1) had the goods actually been cleared for home use under Chapter 8 on the date referred to in that subsection, becomes payable in respect of those goods at such rate,147 at such time and by such person or persons as may be determined in terms of the applicable tax levying Act.148 Tax status of samples drawn from imported goods 155. (1) Samples drawn from imported goods to which section 89 applies and which are in terms of section 514 regarded for tax purposes to be cleared for home use under Chapter 8, acquire a tax due status in relation to import tax as from the date when those samples are taken. (2) Any import tax that would have been payable on samples drawn from goods referred to in subsection (1) had the samples actually been cleared for home use under Chapter 8 on the date referred to in that subsection, must be paid— (a) on demand; and (b) by the person who took the samples. Goods regarded for tax purposes to be cleared for home use not to be treated as goods cleared for home use 5 10 15 20 25 30 35 156. (1) If any goods are in terms of a provision of this Act regarded for tax purposes to be cleared for home use under Chapter 8, the goods may not be dealt with or released as if the goods were actually cleared for home use, but the customs authority may allow 40 - 182 Verify source ↗
The release agent in control of goods released in terms of section 180 must
The release agent must promptly notify the customs authority electronically about specified events relating to the goods.
182. The release agent in control of goods released in terms of section 180 must promptly notify the customs authority electronically in accordance with section 913 of— receipt of the release notification in respect of the goods; (a) (b) delivery of the goods to the person entitled to collect or receive the goods and 45 removal of the goods from the place where they were released; and - 177 Verify source ↗
For methods of submission of documents to customs authority see section 912(2). For timeframe
This section points to section 912(2) for how documents are submitted to customs authority and to section 911 for the submission timeframe.
177. For methods of submission of documents to customs authority see section 912(2). For timeframe within which documents must be submitted, see section 911. - 178 Verify source ↗
The provisions of this Part may be deviated from in terms of rules issued under section 538 if such
Rules made under section 538 may depart from this Part when needed to speed up clearance and release of goods.
178. The provisions of this Part may be deviated from in terms of rules issued under section 538 if such deviation is necessary for expedited clearance and release of goods. - 179 Verify source ↗
See section 104 for conditional 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.
179. See section 104 for conditional release of goods. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 257 Wet No 31 van 2014 Hou van inligting ten opsigte van klaringsbriewe 257 179. ’n Persoon wat goedere klaar, moet— (a) op ’n wyse en vir ’n tydperk soos by reël voorgeskryf mag word— (i) die dokumente bedoel in artikel 176 wat die klaring van die goedere rugsteun, met inbegrip van enige gewysigde dokumente, bewaar; en (ii) enige ander dokumente en rekords betreffende inligting wat ten opsigte 5 van daardie klaring of op die klaringsbrief gegee is, bewaar; en (b) daardie dokumente of rekords aan die doeanegesag toon of voorlê wanneer daartoe versoek.177 Deel 2 Standaardvrystellingsprosesse en -vereistes178 Vrystellingskennisgewings 180. (1) Goedere word deur die doeanegesag vir binnelandse gebruik of ’n doeaneprosedure vrygestel deur die versending van ’n elektroniese boodskap dat die goedere vrygestel is aan— (a) die persoon wat die goedere klaar of die klaringsbrief ingedien het; en (b) die vrystellingsagent. (2) Die doeanegesag kan, in stede van die elektroniese versending van ’n vrystellingskennisgewing aan ’n persoon in subartikel (1)(a) bedoel, aan daardie persoon ’n rekenaaruitdruk van die kennisgewing uitreik. (3) ’n Vrystellingskennisgewing moet aandui— (a) of die goedere vir binnelandse gebruik of ’n doeaneprosedure vrygestel is, en indien vir ’n doeaneprosedure, welke prosedure; en (b) of die vrystelling voorwaardelik is, en indien wel, die voorwaardes.179 Afgee van vrygestelde goedere 181. (1) (a) ’n Vrystellingsagent mag nie goedere aan iemand afgee nie— tensy die goedere onder die fisiese beheer van die vrystellingsagent is; en (i) (ii) anders as op gesag van ’n vrystellingskennisgewing. (b) Niemand mag ontvangs van enige goedere van ’n vrystellingsagent aanneem anders as op gesag van ’n vrystellingskennisgewing nie. (2) Indien ’n vrystellingsagent goedere anders as op gesag van ’n vrystellings- kennisgewing afgee— (a) moet die goedere, op koste van die vrystellingsagent, terugbesorg word aan die vrystellingsagent, of gelewer word by die ander plek wat die doeanegesag mag bepaal; en (b) kan die doeanegesag die vrystellingsagent aanspreeklik hou vir enige belasting wat op daardie goedere betaalbaar is. (3) Goedere ingevolge artikel 180 vir ’n doeaneprosedure vrygestel, moet van die plek verwyder word waar die goedere vrygestel word binne die tydperk wat vir die goedere geld ingevolge die bepalings van hierdie Wet wat daardie prosedure reguleer. Ontvangskennisgewings - 182 Verify source ↗
Die vrystellingsagent in beheer van goedere wat ingevolge artikel 180 vrygestel
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.
182. Die vrystellingsagent in beheer van goedere wat ingevolge artikel 180 vrygestel word, moet onverwyld die doeanegesag elektronies ooreenkomstig artikel 913 in kennis stel van— (a) ontvangs van die vrystellingskennisgewing ten opsigte van die goedere; (b) die afgee van die goedere aan die persoon wat die reg het om die goedere af te haal of te ontvang, en die verwydering van die goedere van die plek waar dit vrygestel is; en - 177 Verify source ↗
Vir wyses van indiening van dokumente by die doeanegesag kyk artikel 912(2). Vir tydsraam
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.
177. Vir wyses van indiening van dokumente by die doeanegesag kyk artikel 912(2). Vir tydsraam waarbinne dokumente ingedien moet word, kyk artikel 911. - 178 Verify source ↗
Daar kan ingevolge reëls kragtens artikel 538 uitgereik van die bepalings van hierdie Deel afgewyk
Rules made under section 538 may allow departure from this Part if needed to speed up the clearance and release of goods.
178. Daar kan ingevolge reëls kragtens artikel 538 uitgereik van die bepalings van hierdie Deel afgewyk word indien sodanige afwyking nodig is vir versnelde klaring en vrystelling van goedere. - 179 Verify source ↗
Kyk artikel 104 vir voorwaardelike vrystelling van goedere.
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.
179. Kyk artikel 104 vir voorwaardelike vrystelling van goedere. 10 15 20 25 30 35 40 45 258 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 258 (c) any failure by such person to take delivery of or to remove the goods within the period referred to in section 181(3), in the case of goods released for a customs procedure. Withdrawal, substitution or amendment of release notifications 183. (1) The customs authority— (a) must withdraw a release notification if— 5 (i) (ii) the release notification was issued erroneously; or the release of the goods to which the notification relates has been withdrawn in terms of section 105; (b) must replace a release notification releasing goods for home use if that release is in terms of section 107 replaced by a release for a customs procedure; and 10 (c) may amend a release notification to correct any error on the notification. (2) If the customs authority withdraws, replaces or amends a release notification in terms of subsection (1)(a), (b) or (c), as may be applicable, transmit electronically to the person clearing the goods or who submitted the clearance declaration and to the release agent— it must (a) a message stating that the release has been withdrawn; (b) a new release notification stating that it replaces the previous release of the goods for home use with a release for a customs procedure; or an amended release notification containing the amended particulars. (c) (3) When giving effect to subsection (2) the customs authority— (a) may, instead of electronically transmitting a withdrawal message or a new or amended release notification to the person clearing the goods or who submitted the clearance declaration, issue to that person a computer printout of the message or notification; or is, in the case of subsection (2)(b), not obliged to transmit a new release notification referred to in that subsection to a release agent who is not in physical possession of the goods to which the notification relates. (b) Part 3 Other matters Destruction, loss or theft of clearance and release documentation - 200 Verify source ↗
Goods to be cleared for national or international transit must be cleared in
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).
200. Goods to be cleared for national or international transit must be cleared in accordance with section 197. Persons entitled to submit transit clearance declarations 201. (1) Only the following persons may, subject to section 165(2), submit clearance declarations to clear goods for national or international transit:190 (c) (d) (a) The importer of the goods, if the importer is located in the Republic;191 (b) the agent in the Republic of the importer, if the importer is not located in the Republic; the owner of the goods, if ownership in the goods has been transferred after the goods have been imported and that owner is located in the Republic;192 the agent in the Republic of the owner referred to in paragraph (c), if that owner is not located in the Republic; the carrier who is to carry out the transit operation, if that carrier is located in the Republic; the agent in the Republic of the carrier who is to carry out the transit operation, if that carrier is not located in the Republic; or (g) a customs broker referred to in section 165(1)(b). (e) (f) (2) If a clearance declaration is submitted by a carrier or a carrier’s agent on behalf of a person referred to in subsection (1)(a), (b), (c) or (d) that person and not the carrier or a carrier’s agent must for purposes of this Act and a tax levying Act be regarded to be the person clearing the goods.193 Contents of transit clearance declarations 5 10 15 20 25 30 35 - 202 Verify source ↗
A transit clearance declaration must, in addition to the information required in
A transit clearance declaration must include specified transit details, in addition to the information required by section 167.
202. A transit clearance declaration must, in addition to the information required in terms of section 167, state— (a) (b) (c) that the goods are cleared for national or international transit; the starting point of the transit operation contemplated in section 205(1) and the delivery point of the transit operation contemplated in section 205(2) or (3); the customs code of the carrier who will carry out the transit operation, if the transit operation is to be carried out by a licensed carrier; 40 45 - 189 Verify source ↗
For consequences when release of goods is withdrawn, see section 106.
This section points readers to section 106 for the consequences when release of goods is withdrawn.
189. For consequences when release of goods is withdrawn, see section 106. - 190 Verify source ↗
See section 165(1)(a).
This section points the reader to section 165(1)(a).
190. See section 165(1)(a). - 191 Verify source ↗
See section 1(3)(a).
This section only refers the reader to section 1(3)(a).
191. See section 1(3)(a). - 192 Verify source ↗
See section 111.
This section points the reader to section 111.
192. See section 111. - 193 Verify source ↗
See also section 166.
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.
193. See also section 166. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 269 Wet No 31 van 2014 269 Kabinetslede wat vir vervoer, handel verantwoordelik is. en nywerheid en binnelandse sake Toepassing van ander wetgewing op goedere onder internasionale transito 199. (1) Wetgewing, behalwe hierdie Wet of die Wet op Nagemaakte Goedere, wat die invoer of die besit in die Republiek van goedere reguleer met die doel om Suid-Afrikaanse goedere om ekonomiese redes te beskerm, is nie op ingevoerde goedere wat vir internasionale transito geklaar en vrygestel is, van toepassing nie. (2) Subartikel (1) hou op om van toepassing te wees indien— (a) die vrystelling van die goedere vir internasionale transito ingevolge artikel 105 ingetrek word;189 of (b) die goedere geklaar en vrygestel word vir ’n ander doeaneprosedure of vir binnelandse gebruik, soos in die omstandighede toelaatbaar mag wees. Deel 2 Klaring en vrystelling van goedere vir nasionale of internasionale transito Klaring van goedere vir transito - 200 Verify source ↗
Goedere bestem vir klaring vir nasionale of internasionale transito moet volgens
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.
200. Goedere bestem vir klaring vir nasionale of internasionale transito moet volgens voorskrif van artikel 197 geklaar word. Persone wat transitoklaringsbriewe mag indien 201. (1) Slegs die volgende persone mag, behoudens artikel 165(2), klaringsbriewe indien om goedere vir nasionale of internasionale transito te klaar:190 (a) Die invoerder van die goedere, indien die invoerder in die Republiek gesetel is;191 (b) die agent in die Republiek van die invoerder, indien die invoerder nie in die Republiek gesetel is nie; (c) die eienaar van die goedere, indien eiendomsreg oor die goedere oorgedra is nadat die goedere ingevoer is en daardie eienaar in die Republiek gesetel is;192 (d) die agent in die Republiek van die eienaar in paragraaf (c) bedoel, indien daardie eienaar nie in die Republiek gesetel is nie; (e) die vervoerder wat die transito-operasie sal onderneem, indien daardie vervoerder in die Republiek gesetel is; die agent in die Republiek van die vervoerder wat die transito-operasie sal onderneem, indien daardie vervoerder nie in die Republiek gesetel is nie; of ’n doeanemakelaar in artikel 165(1)(b) bedoel. (f) (g) (2) Indien ’n klaringsbrief deur ’n vervoerder of ’n vervoerder se agent ten behoewe van ’n persoon bedoel in subartikel (1)(a), (b), (c) of (d) ingedien word, moet daardie persoon, en nie die vervoerder of ’n vervoerder se agent nie, vir doeleindes van hierdie Wet en ’n belastingheffings-Wet geag word die persoon te wees wat die goedere klaar.193 Inhoud van transitoklaringsbriewe 202. ’n Transitoklaringsbrief moet, benewens die inligting wat ingevolge artikel 167 verstrek moet word, meld— (a) dat die goedere vir nasionale of internasionale transito geklaar word; (b) die beginpunt van die transito-operasie in artikel 205(1) beoog en die afleweringspunt van die transito-operasie in artikel 205(2) of (3) beoog; (c) die doeanekode van die vervoerder wat die transito-operasie sal onderneem, indien die transito-operasie deur ’n gelisensieerde vervoerder onderneem sal word; 5 10 15 20 25 30 35 40 45 - 189 Verify source ↗
Vir gevolge wanneer vrystelling van goedere ingetrek word, kyk artikel 106.
If the exemption of goods is withdrawn, see article 106 for the consequences.
189. Vir gevolge wanneer vrystelling van goedere ingetrek word, kyk artikel 106. - 190 Verify source ↗
Kyk artikel165(1)(a).
This section says: see article 165(1)(a).
190. Kyk artikel165(1)(a). - 191 Verify source ↗
Kyk artikel 1(3)(a).
This section directs the reader to article 1(3)(a).
191. Kyk artikel 1(3)(a). - 192 Verify source ↗
Kyk artikel 111.
This section directs the reader to article 111.
192. Kyk artikel 111. - 193 Verify source ↗
Kyk ook artikel 166.
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.
193. Kyk ook artikel 166. 270 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 270 (d) (e) the customs code of the agent of the carrier who is to carry out the transit operation, if the transit operation is to be carried out by a carrier not located in the Republic; and the mode of transport, and if multi-modal transport, particulars of such transport. Use of other documents as transit clearance declarations for postal articles - 203 Verify source ↗
A South African Post Office transport document or another document issued in
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.
203. A South African Post Office transport document or another document issued in respect of postal articles handled by the South African Post Office as may be prescribed by rule, may serve or be submitted as a transit clearance declaration to clear postal articles for national or international transit by or on behalf of the South African Post Office, provided that such transport document or other document reflects the minimum information concerning those postal articles as may be prescribed by rule for purposes of this section. Part 3 National or international transit operations 5 10 15 General 204. (1) A national or international transit operation may not commence unless the goods are cleared and released for the transit procedure.194 (2) This Part and Chapter 5, except insofar as a provision of that Chapter is modified, qualified or deviated from in this Chapter,195 apply to the transport of goods under the transit procedure. 20 Starting and delivery points of transit operations 205. (1) The starting point of a transit operation must be, as may be appropriate— (a) (b) (c) the customs seaport or airport where the goods were off-loaded from the foreign-going vessel or aircraft on board of which the goods were imported into the Republic; the rail cargo terminal where the goods were off-loaded from the cross-border railway carriage in which the goods were imported into the Republic; the land border-post where the vehicle on board of which the goods were imported entered the Republic; or 25 30 (d) another customs controlled area where the goods are in temporary storage. (2) In the case of a national transit, the delivery point of a transit operation must be the licensed premises to which the goods are consigned or from where the goods are to be delivered. (3) In the case of an international transit, the delivery point of a transit operation, must 35 be— (a) (b) (c) (d) if the goods are to be exported by sea, any licensed premises at the customs seaport where the goods are to be loaded on board the foreign-going vessel in which the goods are to be exported; if the goods are to be exported by air, any licensed premises at the customs airport where the goods are to be loaded on board the foreign-going aircraft in which the goods are to be exported; if the goods are to be exported by rail, any licensed premises at the railway station where the goods are to be loaded on board the cross-border railway carriage in which the goods are to be exported; or if the goods are to be exported by road, the land border-post where the goods are to be exported. 40 45 - 225 Verify source ↗
Only the following persons may, subject to section 165(2), submit clearance
Only the listed persons may submit clearance declarations for excise warehouse transit, and this is subject to section 165(2).
225. Only the following persons may, subject to section 165(2), submit clearance 10 declarations to clear goods for excise warehouse transit:205 (a) The licensee of the licensed excise manufacturing warehouse to which the goods are to be delivered; or (b) a customs broker referred to in section 165(1)(b). Contents of excise warehouse transit clearance declarations - 226 Verify source ↗
An excise warehouse transit clearance declaration must, in addition to the
A transit declaration must include specified transport and warehouse details, and a transit operation cannot start until the goods are cleared and released.
226. An excise warehouse transit clearance declaration must, in addition to the information required in terms of section 167, state— (a) (b) (c) (d) (e) that the goods are cleared for excise warehouse transit; the starting point of the excise warehouse transit operation contemplated in section 228; the customs code and address of the licensed excise manufacturing warehouse to which the goods are to be delivered; the customs code of the carrier who will carry out the excise warehouse transit operation, if the transit operation is to be carried out by a carrier; and the mode of transport, and if multi-modal transport, particulars of such transport. 15 20 25 Part 3 Excise warehouse transit operations General 227. (1) An excise warehouse transit operation may not commence unless the goods 30 are cleared and released for excise warehouse transit.206 (2) (a) The provisions of this Part and of Chapter 5, except insofar as a provision of that Chapter is modified, qualified or deviated from in this Chapter,207 apply to the transport of goods under the excise warehouse transit procedure, subject to paragraph (b). (b) Sections 231 to 235 do not apply to the transport under the excise warehouse transit procedure of liquid goods through a pipeline, and such a transit operation must be carried out in accordance with any requirements and conditions as may be prescribed by rule. 35
Part
Chapter 8 on the date referred to in that subsection, must be paid—
- 143 Verify source ↗
See for instance section 84 of the Customs Duty Act for assessment of duties on goods regarded to
This section points to section 84 of the Customs Duty Act for assessing duties on goods cleared for home use.
143. See for instance section 84 of the Customs Duty Act for assessment of duties on goods regarded to be cleared for home use. - 144 Verify source ↗
See for instance section 81(1)(b) of the Customs Duty Act.
This section points to section 81(1)(b) of the Customs Duty Act as an example.
144. See for instance section 81(1)(b) of the Customs Duty Act. - 145 Verify source ↗
See for instance section 31 of the Customs Duty Act for persons liable for duties on goods in these
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.
145. See for instance section 31 of the Customs Duty Act for persons liable for duties on goods in these circumstances. - 146 Verify source ↗
See for instance section 84 of the Customs Duty Act for assessment of duties on goods regarded to
This section points readers to section 84 of the Customs Duty Act for assessing duties on goods treated as cleared for home use.
146. See for instance section 84 of the Customs Duty Act for assessment of duties on goods regarded to be cleared for home use. - 147 Verify source ↗
See for instance section 81(1)(b) of the Customs Duty Act.
This provision points to section 81(1)(b) of the Customs Duty Act as an example or reference.
147. See for instance section 81(1)(b) of the Customs Duty Act. - 148 Verify source ↗
See for instance sections 30 and 31 of the Customs Duty Act for persons liable for duties on goods
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.
148. See for instance sections 30 and 31 of the Customs Duty Act for persons liable for duties on goods in these circumstances. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 237 Wet No 31 van 2014 237 Belastingstatus van nie-geklaarde ingevoerde goedere 153. (1) Indien goedere wat in die Republiek ingevoer is ingevolge artikel 92(1) vir belastingdoeleindes geag word vir binnelandse gebruik kragtens Hoofstuk 8 geklaar te wees, verkry daardie goedere ’n belasting betaalbare status met betrekking tot invoerbelasting vanaf— (a) die datum waarop die tydperk wat vir die indiening van ’n klaringsbrief ten opsigte van die goedere geld ingevolge artikel 90(1) of (3) verval of waarop die klaringsbrief ingevolge daardie artikel ingedien moes gewees het; of ’n datum deur die doeanegesag bepaal indien die datum in paragraaf (a) bedoel om enige rede nie bepaal kan word nie. (b) (2) Enige invoerbelasting143 wat op die goedere bedoel in subartikel (1) betaalbaar sou gewees het indien die goedere werklik kragtens Hoofstuk 8 vir binnelandse gebruik geklaar was op die datum wat vir die goedere ingevolge daardie subartikel geld, word betaalbaar ten opsigte van daardie goedere teen die skaal,144 op die tydstip en deur die persoon of persone soos ingevolge die betrokke belastingheffings-Wet bepaal.145 Belastingstatus van goedere onder doeaneprosedures geag vir binnelandse gebruik geklaar 154. (1) Indien goedere onder ’n doeaneprosedure ingevolge artikel 112 vir belastingdoeleindes geag word vir binnelandse gebruik kragtens Hoofstuk 8 geklaar te wees, verloor daardie goedere die belastingstatus wat dit onder daardie doeaneprosedure gehad het en verkry die goedere ’n belasting betaalbare status met betrekking tot invoerbelasting vanaf die datum waarop daardie goedere vir daardie doeaneprosedure geklaar is of andersins onder daardie doeaneprosedure gekom het. (2) Enige invoerbelasting146 wat op die goedere bedoel in subartikel (1) betaalbaar sou gewees het indien die goedere werklik vir binnelandse gebruik kragtens Hoofstuk 8 geklaar was op die datum bedoel in daardie subartikel, word betaalbaar ten opsigte van daardie goedere teen die skaal,147 op die tydstip en deur die persoon of persone soos ingevolge die betrokke belastingheffings-Wet bepaal.148 Belastingstatus van monsters van ingevoerde goedere geneem 155. (1) Monsters geneem van ingevoerde goedere waarop artikel 89 van toepassing is en wat ingevolge artikel 514 geag word vir belastingdoeleindes vir binnelandse gebruik kragtens Hoofstuk 8 geklaar te wees, verkry ’n belasting betaalbare status met betrekking tot invoerbelasting vanaf die datum waarop daardie monsters geneem is. (2) Enige invoerbelasting wat op monsters geneem van goedere bedoel in subartikel (1) betaalbaar sou gewees het indien die monsters werklik vir binnelandse gebruik kragtens Hoofstuk 8 geklaar was op die datum bedoel in daardie subartikel moet— (a) op aanvraag betaal word; en (b) betaal word deur die persoon wat die monsters geneem het. 5 10 15 20 25 30 35 Goedere vir belastingdoeleindes geag vir binnelandse gebruik geklaar te wees nie behandel te word as goedere vir binnelandse gebruik geklaar 40 (1) 156. Indien enige goedere ingevolge ’n bepaling van hierdie Wet vir belastingdoeleindes geag word vir binnelandse gebruik kragtens Hoofstuk 8 geklaar te wees, mag die goedere nie behandel of vrygestel word asof die goedere werklik vir binnelandse gebruik geklaar was nie, maar die doeanegesag kan die invoerder van die - 143 Verify source ↗
Kyk byvoorbeeld artikel 84 van die Wet op Doeanereg vir die aanslag van reg op goedere wat geag
This provision refers readers to article 84 of the Customs Act for assessing duty on goods treated as cleared for home use.
143. Kyk byvoorbeeld artikel 84 van die Wet op Doeanereg vir die aanslag van reg op goedere wat geag word vir binnelandse gebruik geklaar te wees. - 144 Verify source ↗
Kyk byvoorbeeld artikel 81(1)(b) van die Wet op Doeanereg.
This section points the reader to article 81(1)(b) of the Customs Act as an example or reference.
144. Kyk byvoorbeeld artikel 81(1)(b) van die Wet op Doeanereg. - 145 Verify source ↗
Kyk byvoorbeeld artikel 31 van die Wet op Doeanereg vir persone aanspreeklik vir reg op goedere
This section points readers to article 31 of the Customs Act for people responsible for rights to goods in these circumstances.
145. Kyk byvoorbeeld artikel 31 van die Wet op Doeanereg vir persone aanspreeklik vir reg op goedere in hierdie omstandighede. - 146 Verify source ↗
Kyk byvoorbeeld artikel 84 van die Wet op Doeanereg vir aanslag van reg op goedere wat geag word
This section points readers to article 84 of the Customs Act for the assessment of duty on goods deemed cleared for home use.
146. Kyk byvoorbeeld artikel 84 van die Wet op Doeanereg vir aanslag van reg op goedere wat geag word vir binnelandse gebruik geklaar te wees. - 147 Verify source ↗
Kyk byvoorbeeld artikel 81(1)(b) van die Wet op Doeanereg.
This section points readers to article 81(1)(b) of the Customs Act as an example.
147. Kyk byvoorbeeld artikel 81(1)(b) van die Wet op Doeanereg. - 148 Verify source ↗
Kyk byvoorbeeld artikels 30 en 31 van die Wet op Doeanereg vir persone aanspreeklik vir reg op
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.
148. Kyk byvoorbeeld artikels 30 en 31 van die Wet op Doeanereg vir persone aanspreeklik vir reg op goedere in hierdie omstandighede. 238 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 238 or direct the importer of the goods to formally clear the goods for home use within a period determined by the customs authority. (2) The customs authority may not in terms of subsection (1) allow or direct goods to be cleared for home use where such clearance will be inconsistent with this Act149 or other applicable legislation.150 5 Part 3 Goods regarded to be cleared for outright export Tax status of goods exported or loaded for export otherwise than through or at places of exit 157. (1) If goods in the process of being exported, or exported, from the Republic, including any foreign-going vessel or aircraft, cross-border train or railway carriage or vehicle leaving or which has left the Republic, are in terms of section 42 regarded for tax purposes to be cleared for outright export, those goods acquire a tax due status in relation to export tax as from— 10 (a) a date five calendar days before the date of export of the goods, if the goods 15 have been exported; or (b) a date determined by the customs authority— (i) (ii) if the date referred to in paragraph (a) for any reason cannot be determined; or if the goods are still in the process of being exported. (2) Any export tax151 that would have been payable on the goods referred to in subsection (1) had the goods actually been cleared for outright export on the date applied to the goods in terms of that subsection, becomes payable in respect of those goods at such rate,152 at such time and by such person or persons as may be determined in terms of the applicable tax levying Act.153 Tax status of goods exported without clearance 158. (1) If goods exported, or in the process of being exported, from the Republic are in terms of section 96(1) regarded for tax purposes to be cleared for outright export, those goods acquire a tax due status in relation to export tax as from a date determined by the customs authority. (2) Any export tax154 that would have been payable on the goods referred to in subsection (1) had the goods actually been cleared for outright export on the date applied to the goods in terms of that subsection, becomes payable in respect of those goods at such rate,155 at such time and by such person or persons as may be determined in terms of the applicable tax levying Act.156 Tax status of goods under customs procedures regarded to be cleared for outright export 20 25 30 35 159. (1) If goods were, or are being exported, from the Republic under a customs procedure other than outright export and those goods are in terms of section 114 regarded for tax purposes to be cleared for outright export, those goods lose the tax 40
Part
Part 3
- 149 Verify source ↗
For instance where the goods have been seized or abandoned to the Commissioner or where section
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.
149. For instance where the 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. - 150 Verify source ↗
For instance legislation applicable to prohibited, restricted or sectorally controlled goods.
This section refers to legislation that applies to prohibited, restricted, or sectorally controlled goods.
150. For instance legislation applicable to prohibited, restricted or sectorally controlled goods. - 151 Verify source ↗
See for instance section 84 of the Customs Duty Act for assessment of duties on goods regarded to
This section points readers to section 84 of the Customs Duty Act for assessing duties on goods treated as cleared for outright export.
151. See for instance section 84 of the Customs Duty Act for assessment of duties on goods regarded to be cleared for outright export. - 152 Verify source ↗
See for instance section 81(2)(b) of the Customs Duty Act.
This section points to section 81(2)(b) of the Customs Duty Act as an example.
152. See for instance section 81(2)(b) of the Customs Duty Act. - 153 Verify source ↗
See for instance section 33 of the Customs Duty Act for persons liable for duties on goods in these
This provision points readers to section 33 of the Customs Duty Act for identifying who is liable for duties on goods in these circumstances.
153. See for instance section 33 of the Customs Duty Act for persons liable for duties on goods in these circumstances. - 154 Verify source ↗
See for instance section 84 of the Customs Duty Act for assessment of duties on goods regarded to
This section points to section 84 of the Customs Duty Act for assessing duties on goods treated as cleared for outright export.
154. See for instance section 84 of the Customs Duty Act for assessment of duties on goods regarded to be cleared for outright export. - 155 Verify source ↗
See for instance section 81(2)(b) of the Customs Duty Act.
This section points to section 81(2)(b) of the Customs Duty Act as an example reference.
155. See for instance section 81(2)(b) of the Customs Duty Act. - 156 Verify source ↗
See for instance section 34 of the Customs Duty Act for persons liable for duties on goods in these
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.
156. See for instance section 34 of the Customs Duty Act for persons liable for duties on goods in these circumstances. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 239 Wet No 31 van 2014 239 goedere toelaat of gelas om die goedere formeel vir binnelandse gebruik te klaar binne ’n tydperk deur die doeanegesag bepaal. (2) Die doeanegesag mag nie ingevolge subartikel (1) toelaat of gelas dat goedere vir binnelandse gebruik geklaar word waar so ’n klaring met hierdie Wet149 of ander tersaaklike wetgewing onbestaanbaar sal wees nie.150 5 Deel 3 Goedere geag vir regstreekse uitvoer geklaar Belastingstatus van goedere uitgevoer of opgelaai vir uitvoer anders as deur of by plekke van uitgang 157. (1) Indien goedere wat in die proses is om uitgevoer te word, of uitgevoer is, uit die Republiek, met inbegrip van enige land-uitgaande vaartuig of vliegtuig, oor-grens trein of spoorwegwa of voertuig wat die Republiek verlaat of verlaat het, ingevolge artikel 42 vir belastingdoeleindes geag word vir regstreekse uitvoer geklaar te wees, verkry daardie goedere ’n belasting betaalbare status met betrekking tot uitvoerbelasting vanaf— (a) ’n datum vyf kalenderdae voor die datum van uitvoer van die goedere, indien die goedere uitgevoer is; of ’n datum deur die doeanegesag bepaal— (i) indien die datum bedoel in paragraaf (a) om enige rede nie bepaal kan word nie; of indien die goedere nog in die proses is om uitgevoer te word. (ii) (b) (2) Enige uitvoerbelasting151 wat op die goedere bedoel in subartikel (1) betaalbaar sou gewees het indien die goedere werklik vir regstreekse uitvoer geklaar was op die datum wat vir die goedere ingevolge daardie subartikel geld, word betaalbaar ten opsigte van daardie goedere teen die skaal,152 op die tydstip en deur die persoon of persone soos ingevolge die betrokke belastingheffings-Wet bepaal.153 Belastingstatus van goedere uitgevoer sonder klaring 158. (1) Indien goedere wat uitgevoer is, of in die proses is om uitgevoer te word, uit die Republiek, ingevolge artikel 96(1) vir belastingdoeleindes geag word vir regstreekse uitvoer geklaar te wees, verkry daardie goedere ’n belasting betaalbare status met betrekking tot uitvoerbelasting vanaf ’n datum deur die doeanegesag bepaal. (2) Enige uitvoerbelasting154 wat op die goedere bedoel in subartikel (1) betaalbaar sou gewees het indien die goedere werklik vir regstreekse uitvoer geklaar was op die datum wat vir die goedere ingevolge daardie subartikel geld, word betaalbaar ten opsigte van daardie goedere teen die skaal,155 op die tydstip en deur die persoon of persone soos ingevolge die betrokke belastingheffings-Wet bepaal.156 Belastingstatus van goedere onder doeaneprosedures geag vir regstreekse uitvoer geklaar 10 15 20 25 30 35 159. (1) Indien goedere uitgevoer is, of in die proses is om uitgevoer te word, uit die Republiek onder ’n doeaneprosedure anders as regstreekse uitvoer en daardie goedere ingevolge artikel 114 vir belastingdoeleindes geag word vir regstreekse uitvoer geklaar 40 - 149 Verify source ↗
Byvoorbeeld waar daar op die goedere beslag gelê is of die goedere aan die Kommissaris oorgegee
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.
149. Byvoorbeeld waar daar op die goedere beslag gelê is of die goedere aan die Kommissaris oorgegee is of waar artikel 570(1) of (2), saamgelees met artikel 580, op die goedere toegepas word. - 150 Verify source ↗
Byvoorbeeld wetgewing van toepassing op verbode, beperkte of sektorbeheerde goedere.
This section is about legislation that applies to prohibited, restricted, or sector-controlled goods.
150. Byvoorbeeld wetgewing van toepassing op verbode, beperkte of sektorbeheerde goedere. - 151 Verify source ↗
Kyk byvoorbeeld artikel 84 van die Wet op Doeanereg vir die aanslag van reg op goedere wat geag
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.
151. Kyk byvoorbeeld artikel 84 van die Wet op Doeanereg vir die aanslag van reg op goedere wat geag word vir regstreekse uitvoer geklaar te wees. - 152 Verify source ↗
Kyk byvoorbeeld artikel 81(2)(b) van die Wet op Doeanereg.
This section points to article 81(2)(b) of the Customs Act as an example.
152. Kyk byvoorbeeld artikel 81(2)(b) van die Wet op Doeanereg. - 153 Verify source ↗
Kyk byvoorbeeld artikel 33 van die Wet op Doeanereg vir persone aanspreeklike vir reg op goedere
This section points readers to article 33 of the Customs Act for people responsible for the right to goods in these circumstances.
153. Kyk byvoorbeeld artikel 33 van die Wet op Doeanereg vir persone aanspreeklike vir reg op goedere in hierdie omstandighede. - 154 Verify source ↗
Kyk byvoorbeeld artikel 84 van die Wet op Doeanereg vir die aanslag van reg op goedere wat geag
This provision points readers to article 84 of the Customs Act for assessment of duty on goods treated as cleared for direct export.
154. Kyk byvoorbeeld artikel 84 van die Wet op Doeanereg vir die aanslag van reg op goedere wat geag word vir regstreekse uitvoer geklaar te wees. - 155 Verify source ↗
Kyk byvoorbeeld artikel 81(2)(b) van die Wet op Doeanereg.
This section gives an example reference to article 81(2)(b) of the Customs Act.
155. Kyk byvoorbeeld artikel 81(2)(b) van die Wet op Doeanereg. - 156 Verify source ↗
Kyk byvoorbeeld artikel 34 van die Wet op Doeanereg vir persone aanspreeklik vir reg op goedere
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.
156. Kyk byvoorbeeld artikel 34 van die Wet op Doeanereg vir persone aanspreeklik vir reg op goedere in hierdie omstandighede. 240 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 240 status they had under that customs procedure in relation to export tax and acquire a tax due status in relation to export tax as from the date on which those goods came under that customs procedure.157 (2) Any export tax that would have been payable on the goods referred to in subsection (1) had the goods actually been cleared for outright export on the date referred to in that subsection, becomes payable in respect of those goods at such rate,158 at such time and by such person or persons as may be determined in terms of the applicable tax levying Act.159 5 Goods regarded for tax purposes to be cleared for outright export not to be treated as goods cleared for outright export 10 160. (1) If any goods are in terms of a provision of this Act regarded for tax purposes to be cleared for outright export, the goods may not be dealt with or released as if the goods were actually cleared for outright export, but the customs authority may allow or direct the exporter of the goods to formally clear the goods for outright export within a period determined by the customs authority. (2) The customs authority may not in terms of subsection (1) allow or direct goods to be cleared for outright export where such clearance will be inconsistent with this Act160 or other applicable legislation.161 (3) If goods in free circulation are in terms of a provision of this Act regarded for tax purposes to be cleared for outright export, no domestic tax paid on such goods that would have been refundable in terms of a tax levying Act regulating that tax had the goods actually been cleared for outright export is recoverable from the Commis- sioner.162 15 20 Tax status of goods under customs procedures that revert to free circulation 161. (1) If goods under a customs procedure revert in terms of section 353(b) or 515, 25 or are in terms of section 113 regarded to have reverted, to free circulation— (a) (b) (c) those goods lose any tax refundable status in relation to domestic tax they had under that customs procedure as from the date on which those goods came under that customs procedure; those goods no longer qualify for a refund of any domestic tax paid on the goods that arose from their tax refundable status; and the person who received any refund in respect of the goods because of the tax refundable status of the goods must in accordance with any applicable tax levying Act— (i) pay the refund back to the Commissioner; and (ii) pay to the Commissioner any interest on the amount of that refund from 30 35 the date on which the refund was paid to that person. (2) Any recovery of a refund and of any interest on the amount of the refund in terms of subsection (1)(c) is payable on demand. - 157 Verify source ↗
If goods exported under a customs procedure are regarded to be cleared for outright export, only
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.
157. If goods exported under a customs procedure are regarded to be cleared for outright export, only export tax is affected and the goods retain their tax refundable status in relation to domestic tax paid on the goods. In other words, if VAT paid on the goods was refunded because of the export of the goods, the refund is not affected by the fact that the goods were regarded to be cleared for outright export. - 158 Verify source ↗
See for instance section 81(2)(b) of the Customs Duty Act.
This section points the reader to section 81(2)(b) of the Customs Duty Act as an example.
158. See for instance section 81(2)(b) of the Customs Duty Act. - 159 Verify source ↗
See for instance section 35 of the Customs Duty Act for persons liable for duties on goods in these
This section points readers to section 35 of the Customs Duty Act for determining who is liable for duties on goods in these circumstances.
159. See for instance section 35 of the Customs Duty Act for persons liable for duties on goods in these circumstances. - 160 Verify source ↗
For instance where the goods have been seized or abandoned to the Commissioner or where section
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.
160. For instance where the 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. - 161 Verify source ↗
For instance legislation applicable to prohibited, restricted or sectorally controlled goods.
This provision points to legislation that applies to prohibited, restricted, or sectorally controlled goods.
161. For instance legislation applicable to prohibited, restricted or sectorally controlled goods. - 162 Verify source ↗
This provision affects tax such as VAT and excise duty paid on goods in free circulation that would
This section changes the tax status of certain goods and lets the customs authority require formal export clearance in some cases.
162. This provision affects tax such as VAT and excise duty paid on goods in free circulation that would have been refundable upon actual clearance of the goods for outright export. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 241 Wet No 31 van 2014 241 te wees, verloor daardie goedere die belastingstatus wat dit gehad het onder daardie doeaneprosedure met betrekking tot uitvoerbelasting en verkry dit ’n belasting betaalbare status met betrekking tot uitvoerbelasting vanaf die datum waarop daardie goedere onder daardie doeaneprosedure gekom het.157 (2) Enige uitvoerbelasting wat op die goedere bedoel in subartikel (1) betaalbaar sou gewees het indien die goedere werklik vir regstreekse uitvoer geklaar was op die datum bedoel in daardie subartikel, word betaalbaar ten opsigte van daardie goedere teen die skaal,158 op die tydstip en deur die persoon of persone soos ingevolge die betrokke belastingheffings-Wet bepaal.159 5 Goedere vir belastingdoeleindes geag vir regstreekse uitvoer geklaar nie behandel te word as goedere vir regstreekse uitvoer geklaar 10 160. (1) Indien enige goedere ingevolge ’n bepaling van hierdie Wet vir belasting- doeleindes geag word vir regstreekse uitvoer geklaar te wees, mag die goedere nie behandel of vrygestel word asof die goedere werklik vir regstreekse uitvoer geklaar is nie, maar die doeanegesag kan die uitvoerder van die goedere toelaat of gelas om die goedere formeel vir regstreekse uitvoer te klaar binne ’n tydperk deur die doeanegesag bepaal. (2) Die doeanegesag mag nie ingevolge subartikel (1) toelaat of gelas dat goedere vir regstreekse uitvoer geklaar word waar so ’n klaring met hierdie Wet160 of ander tersaaklike wetgewing onbestaanbaar sal wees nie.161 (3) Indien goedere in vry sirkulasie ingevolge ’n bepaling van hierdie Wet vir belastingdoeleindes geag word vir regstreekse uitvoer geklaar te wees, is geen plaaslike belasting wat op daardie goedere betaal is wat terugbetaalbaar sou gewees het ingevolge ’n belastingheffings-Wet wat daardie belasting reguleer indien die goedere werklik vir regstreekse uitvoer geklaar was, van die Kommissaris verhaalbaar nie.162 Belastingstatus van goedere onder doeaneprosedures wat tot vry sirkulasie terugval 161. (1) Indien goedere onder ’n doeaneprosedure ingevolge artikel 353(b) of 515 tot vry sirkulasie terugval of ingevolge artikel 113 geag word tot vry sirkulasie terug te geval het— (a) verloor daardie goedere enige belasting terugbetaalbare status met betrekking tot plaaslike belasting wat dit onder daardie doeaneprosedure gehad het, vanaf die datum waarop daardie goedere onder daardie doeaneprosedure gekom het; (b) kwalifiseer daardie goedere op grond van die belasting terugbetaalbare status van die goedere nie meer vir enige terugbetaling van enige plaaslike belasting wat op die goedere betaal is nie; en (c) moet die persoon wat enige terugbetaling ten opsigte van die goedere op grond van die belasting terugbetaalbare status van die goedere ontvang het, ooreenkomstig die betrokke belastingheffings-Wet— (i) die terugbetaling aan die Kommissaris terugbetaal; en (ii) aan die Kommissaris enige rente op die bedrag van daardie terugbetaling vanaf die datum waarop die terugbetaling aan daardie persoon betaal is, betaal. (2) Enige verhaling van ’n terugbetaling en van enige rente op die bedrag van die terugbetaling ingevolge subartikel (1)(c) is op aanvraag betaalbaar. 15 20 25 30 35 40 45 - 157 Verify source ↗
Indien goedere uitgevoer onder ’n doeaneprosedure geag word vir regstreekse uitvoer geklaar te
If goods are treated as cleared for direct export under a customs procedure, only export duty is affected; local tax refund status remains unchanged.
157. Indien goedere uitgevoer onder ’n doeaneprosedure geag word vir regstreekse uitvoer geklaar te wees, word slegs uitvoerbelasting geraak en behou die goedere hulle belasting terugbetaalbare status met betrekking tot plaaslike belasting op die goedere betaal. Met ander woorde, indien BTW betaal op die goedere terugbetaal is weens die uitvoer van die goedere, word die terugbetaling nie geraak deur die feit dat die goedere geag word vir regstreekse uitvoer geklaar te wees nie. - 158 Verify source ↗
Kyk byvoorbeeld artikel 81(2)(b) van die Wet op Doeanereg.
This section points the reader to article 81(2)(b) of the customs law as an example reference.
158. Kyk byvoorbeeld artikel 81(2)(b) van die Wet op Doeanereg. - 159 Verify source ↗
Kyk byvoorbeeld artikel 35 of die Wet op Doeanereg vir persone aanspreeklike vir reg op goedere
This section points readers to section 35 or the Customs Act for persons liable for rights in goods in these circumstances.
159. Kyk byvoorbeeld artikel 35 of die Wet op Doeanereg vir persone aanspreeklike vir reg op goedere in hierdie omstandighede. - 160 Verify source ↗
Byvoorbeeld waar daar op die goedere beslag gelê is of die goedere aan die Kommissaris oorgegee
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.
160. Byvoorbeeld waar daar op die goedere beslag gelê is of die goedere aan die Kommissaris oorgegee is of waar artikel 570(1) of (2), saamgelees met artikel 580, op die goedere toegepas word. - 161 Verify source ↗
Byvoorbeeld wetgewing van toepassing op verbode, beperkte of sektorbeheerde goedere.
This section refers to legislation that applies to prohibited, restricted, or sector-controlled goods.
161. Byvoorbeeld wetgewing van toepassing op verbode, beperkte of sektorbeheerde goedere. - 162 Verify source ↗
Hierdie bepaling raak belasting soos BTW en aksynsreg betaal op goedere in vry sirkulasie wat
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.
162. Hierdie bepaling raak belasting soos BTW en aksynsreg betaal op goedere in vry sirkulasie wat terugbetaalbaar sou wees by werklike klaring van die goedere vir regstreekse uitvoer. 242 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 242 CHAPTER 7 STANDARD PROCESSES AND REQUIREMENTS FOR CLEARANCE AND RELEASE OF GOODS163 Purpose and application of this Chapter 162. (1) The purpose of this Chapter is to determine standard processes and requirements applying generally to the clearance and release of goods for home use and the customs procedures. (2) This Chapter applies to— (a) all imported goods that must in terms of this Act be cleared for home use or a customs procedure; and (b) all goods destined for export from the Republic that must in terms of this Act be cleared for export. (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. Part 1 Standard clearance processes and requirements Submission of clearance declarations - 184 Verify source ↗
The customs authority may, at the request of a person entitled to a document
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.
184. The customs authority may, at the request of a person entitled to a document relating to the clearance or release of goods, issue to that person a certified copy of the document if— (a) (b) a copy of the document is in the possession of the Commissioner. the document is destroyed, lost or stolen; and Rules to facilitate implementation of this Chapter - 185 Verify source ↗
Rules made in terms of section 903 to facilitate the implementation of this
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.
185. Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules as to— (a) (b) (c) (d) the issuing, and use for clearance purposes, of invoices, transport documents and other supporting documents; the combating of tax evasion and other malpractices relating to the issue and use of invoices, transport documents and other supporting documents; the amendment and replacement of supporting documents; the allocation of distinctive and permanent identification numbers, codes, descriptions, characters or other marks in respect of goods, and the persons by whom and the circumstances in which such identification numbers, codes, descriptions, characters or other marks must be allocated; and 15 20 25 30 35 40 45 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 259 Wet No 31 van 2014 259 (c) enige versuim deur so ’n persoon om die goedere in ontvangs te neem of binne die tydperk bedoel in artikel 181(3) te verwyder, in die geval van goedere vrygestel vir ’n doeaneprosedure. Intrekking, vervanging of wysiging van vrystellingskennisgewings 183. (1) Die doeanegesag— (a) moet ’n vrystellingskennisgewing intrek indien— (i) die vrystellingskennisgewing foutiewelik uitgereik is; of (ii) die vrystelling van die goedere waarop die kennisgewing betrekking het ingevolge artikel 105 ingetrek word; (b) moet ’n vrystellingskennisgewing wat goedere vir binnelandse gebruik vrystel, vervang indien daardie vrystelling ingevolge artikel 107 deur ’n vrystelling vir ’n doeaneprosedure vervang word; en (c) kan ’n vrystellingskennisgewing wysig om enige fout op die kennisgewing reg te stel. (2) Indien die doeanegesag ’n vrystellingskennisgewing intrek, vervang of wysig ingevolge subartikel (1)(a), (b) of (c), soos ook al van toepassing mag wees, moet die doeanegesag aan die persoon wat die goedere klaar of die klaringsbrief ingedien het en aan die vrystellingsagent die volgende elektronies versend: (a) (b) (c) ’n Boodskap wat vermeld dat die vrystelling ingetrek is; ’n nuwe vrystellingskennisgewing wat vermeld dat dit die vorige vrystelling van die goedere vir binnelandse gebruik vervang deur ’n vrystelling vir ’n doeaneprosedure; of ’n gewysigde vrystellingskennisgewing wat die gewysigde besonderhede bevat. (3) Wanneer die doeanegesag aan subartikel (2) uitvoering gee— (a) kan die doeanegesag, in stede daarvan om ’n intrekkingsboodskap of nuwe of gewysigde vrystellingskennisgewing aan die persoon wat die goedere klaar of die klaringsbrief ingedien het elektronies te versend, aan daardie persoon ’n rekenaaruitdruk van die boodskap of kennisgewing uitreik; of is die doeanegesag, in die geval van subartikel (2)(b), nie verplig om ’n nuwe vrystellingskennisgewing bedoel in daardie subartikel aan ’n vrystellings- agent wat nie in fisiese besit van die goedere is waarop die kennisgewing betrekking het, te versend nie. (b) Deel 3 Ander aangeleenthede Vernietiging, verlies of diefstal van klarings- en vrystellingsdokumentasie - 194 Verify source ↗
Goods released by the customs authority for transit remain in terms of section 28 subject to customs
Goods released for transit remain subject to customs control.
194. Goods released by the customs authority for transit remain in terms of section 28 subject to customs control despite such release. - 195 Verify source ↗
In the case of an inconsistency between a provision of this Chapter and a general provision
If this Chapter conflicts with a general provision in Chapter 5, this Chapter prevails.
195. In the case of an inconsistency between a provision of this Chapter and a general provision contained in Chapter 5 the provision of this Chapter prevails. See section 119(2). STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 271 Wet No 31 van 2014 271 (d) die doeanekode van die agent van die vervoerder wat die transito-operasie sal ’n indien die transito-operasie onderneem sal word deur onderneem, vervoerder wat nie in die Republiek gesetel is nie; en (e) die wyse van vervoer, en indien ’n multi-modale vervoer, besonderhede van sodanige vervoer. Gebruik van ander dokumente as transitoklaringsbriewe vir posstukke 203. ’n Suid-Afrikaanse Poskantoor vervoerdokument of ander dokument uitgereik ten opsigte van posstukke wat deur die Suid-Afrikaanse Poskantoor hanteer word, soos by reël voorgeskryf mag word, kan gebruik of ingedien word as ’n transitoklaringsbrief om posstukke vir nasionale of internasionale transito deur of ten behoewe van die Suid-Afrikaanse Poskantoor te klaar, mits so ’n vervoerdokument of ander dokument die minimum inligting betreffende daardie posstukke toon soos by reël vir doeleindes van hierdie artikel voorgeskryf mag word. Deel 3 Nasionale of internasionale transito-operasies 5 10 15 Algemeen 204. (1) ’n Nasionale of internasionale transito-operasie mag nie begin tensy die goedere vir die transitoprosedure geklaar en vrygestel is nie.194 (2) Hierdie Deel en Hoofstuk 5, behalwe in soverre ’n bepaling van daardie Hoofstuk aangepas, gekwalifiseer of van afgewyk word in hierdie Hoofstuk,195 is van toepassing op die vervoer van goedere onder die transitoprosedure. 20 Begin- en afleweringspunte van transito-operasies 205. (1) Die beginpunt van ’n transito-operasie moet, soos ook al gepas mag wees— (a) die doeaneseehawe of -lughawe wees waar die goedere afgelaai is van die land-uitgaande vaartuig of vliegtuig aan boord waarvan die goedere in die Republiek ingevoer is; (b) die spoorvragterminaal wees waar die goedere afgelaai is van die oor-grens spoorwegwa waarin die goedere in die Republiek ingevoer is; (c) die land-grenspos wees waar die voertuig aan boord waarvan die goedere (d) ingevoer is, die Republiek binnegekom het; of ’n ander doeanebeheergebied wees waar die goedere in tydelike berging is. (2) In die geval van ’n nasionale transito, moet die afleweringspunt van ’n transito-operasie die gelisensieerde perseel wees waarheen die goedere geaddresseer is of waarvandaan die goedere gelewer moet word. 25 30 (3) In die geval van ’n internasionale transito, moet die afleweringspunt van ’n 35 transito-operasie— (a) (b) (c) (d) indien die goedere per see uitgevoer sal word, enige gelisensieerde perseel by die doeaneseehawe wees waar die goedere aan boord van die land-uitgaande vaartuig gelaai sal word waarin die goedere uitgevoer sal word; indien die goedere per lug uitgevoer sal word, enige gelisensieerde perseel by die doeanelughawe wees waar die goedere aan boord van die land-uitgaande vliegtuig gelaai sal word waarin die goedere uitgevoer sal word; indien die goedere per spoor uitgevoer sal word, enige gelisensieerde perseel by die spoorwegstasie wees waar die goedere aan boord van die oor-grens spoorwegwa gelaai sal word waarin die goedere uitgevoer sal word; of indien die goedere per pad uitgevoer sal word, die land-grenspos wees waar die goedere uitgevoer sal word. 40 45 - 194 Verify source ↗
Goedere deur die doeanegesag vir transito vrygestel, bly ingevolge artikel 28 onderworpe aan
Goods released by customs for transit still remain subject to customs control under article 28.
194. Goedere deur die doeanegesag vir transito vrygestel, bly ingevolge artikel 28 onderworpe aan doeanebeheer ongeag sodanige vrystelling. - 195 Verify source ↗
In die geval van ’n teenstrydigheid tussen ’n bepaling van hierdie Hoofstuk en ’n algemene bepaling
If a Chapter provision conflicts with a general provision in Chapter 5, the Chapter provision prevails.
195. In die geval van ’n teenstrydigheid tussen ’n bepaling van hierdie Hoofstuk en ’n algemene bepaling in Hoofstuk 5 vervat, geniet die bepaling van hierdie Hoofstuk voorrang. Kyk artikel 119(2). 272 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 272 (4) Despite subsection (1), (2) or (3), the customs authority may in a specific case allow or direct196 that any other place must be the starting or delivery point of a transit operation. Commencement and completion periods for transit operations197 206. (1) A transit operation must, subject to section 123(1)(g), commence at the starting point of the operation indicated in the transit clearance declaration within such period from release of the goods for transit, as may be prescribed by rule read with sections 908 and 909. (2) Goods under national transit must, subject to section 123(1)(g), reach the delivery point indicated in the transit clearance declaration within such period from commence- ment of the transit operation as may be prescribed by rule read with sections 908 and 909. (3) Goods under international transit must, subject to section 123(1)(g), reach the delivery point indicated in the transit clearance declaration within a period from commencement of the transit operation as may be prescribed by rule read with sections 908 and 909. (4) The licensee of a customs controlled area where a transit operation commences or ends, must immediately notify the customs authority of any failure in relation to the transit goods to comply with subsection (1), (2) or (3). (5) If subsection (2) or (3) is not complied with in relation to the transit goods, the goods must in terms of section 112(1) for tax purposes be regarded to be cleared for home use under Chapter 8.198 Limitations on route for transit 207. (1) The routes over which goods may for transit operations be transported by road or railway line may be limited to routes as may be prescribed by rule or as the customs authority may determine in a specific case. (2) If the route for a transit operation by road or railway line between any specific places has been limited in terms of subsection (1) no carrier may carry out a transit operation between those places over a road or railway route other than the route prescribed or determined in terms of that subsection. Redirection of goods from starting or to delivery points - 208 Verify source ↗
No person may redirect goods from the starting point or to the delivery point of
Goods in transit cannot be redirected without prior written permission from the customs authority, and transit operations are limited to specified carriers.
208. No person may redirect goods from the starting point or to the delivery point of a transit operation as indicated in the transit clearance declaration to another destination without the prior written permission of the customs authority. Only carriers permitted to carry out transit operations 209. (1) A transit operation may be carried out only by— (a) a licensed carrier; or (b) a carrier represented in the Republic by a registered agent, if the carrier is not located in the Republic. (2) The carrier carrying out a transit operation must be— (a) the person mentioned in the transit clearance declaration as the carrier of the goods; or (b) a carrier subcontracted by the carrier referred to in paragraph (a). (3) Goods in transit may be transported only in accordance with this Act, including— (a) any conditions subject to which the carrier was licensed; 5 10 15 20 25 30 35 40 45 - 196 Verify source ↗
Such permission or direction may be issued subject to conditions. See section 918.
A permission or direction may be issued, but only subject to conditions.
196. Such permission or direction may be issued subject to conditions. See section 918. - 197 Verify source ↗
Commencement and completion of a transit operation must be distinguished from the commence-
The commencement and completion of a transit operation must be treated separately from the commencement and completion of the transit procedure.
197. Commencement and completion of a transit operation must be distinguished from the commence- ment and completion of the transit procedure in terms of sections 195 and 196. - 198 Verify source ↗
For tax consequences if goods are regarded to be cleared for home use, see section 154.
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.
198. For tax consequences if goods are regarded to be cleared for home use, see section 154. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 273 Wet No 31 van 2014 273 (4) Ondanks subartikel (1), (2) of (3), kan die doeanegesag in ’n bepaalde geval toestemming verleen of gelas196 dat enige ander plek die begin- of afleweringspunt van ’n transito-operasie moet wees. Begin- en voltooiingstydperke vir transito-operasies197 206. (1) ’n Transito-operasie moet, behoudens artikel 123(1)(g), begin by die beginpunt van die operasie in die transitoklaringsbrief aangedui, binne die tydperk vanaf vrystelling van die goedere vir transito soos by reël, saamgelees met artikels 908 en 909, voorgeskryf mag word. (2) Goedere onder nasionale transito moet, behoudens artikel 123(1)(g), die afleweringspunt in die transitoklaringsbrief aangedui, bereik binne die tydperk vanaf die begin van die transito-operasie soos by reël, saamgelees met artikels 908 en 909, voorgeskryf mag word. (3) Goedere onder internasionale transito moet, behoudens artikel 128(1)(g), die afleweringspunt in die transitoklaringsbrief aangedui, bereik binne ’n tydperk vanaf die begin van die transito-operasie soos by reël, saamgelees met artikels 908 en 909, voorgeskryf mag word. (4) Die lisensiehouer van ’n doeanebeheergebied waar ’n transito-operasie begin of eindig, moet onmiddellik die doeanegesag in kennis stel van enige versuim om aan subartikel (1), (2) of (3) met betrekking tot die transito-goedere te voldoen. (5) Indien daar nie aan subartikel (2) of (3) met betrekking tot die transito-goedere voldoen word nie moet die goedere ingevolge artikel 112(1) vir belastingdoeleindes geag word vir binnelandse gebruik kragtens Hoofstuk 8 geklaar te wees.198 Beperkings op transito-roete 207. (1) Die roetes waarop goedere vir transito-operasies per pad of spoorweglyn vervoer mag word, kan beperk word tot roetes soos by reël voorgeskryf of deur die doeanegesag in ’n bepaalde geval bepaal mag word. (2) Indien die roete vir ’n transito-operasie per pad of spoorweglyn tussen enige spesifieke plekke ingevolge subartikel (1) beperk word, mag geen vervoerder ’n transito-operasie volgens ’n pad- of spoorwegroete tussen daardie plekke onderneem anders as volgens die roete ingevolge daardie subartikel voorgeskryf of bepaal nie. Herdestinering van goedere vanaf begin- of na afleweringspunte - 208 Verify source ↗
Geen persoon mag goedere vanaf die beginpunt of na die afleweringspunt van
Goods in transit cannot be redirected to another destination without prior written customs permission, and transit operations are limited to qualified carriers.
208. Geen persoon mag goedere vanaf die beginpunt of na die afleweringspunt van ’n transito-operasie, soos in die transitoklaringsbrief aangedui, sonder voorafgaande skriftelike toestemming van die doeanegesag na ’n ander bestemming herdestineer nie. Slegs vervoerders gemagtig om transito-operasies te onderneem 209. (1) ’n Transito-operasie mag onderneem word slegs deur— (a) (b) ’n gelisensieerde vervoerder; of ’n vervoerder wat in die Republiek deur ’n geregistreerde agent verteen- woordig word, indien die vervoerder nie in die Republiek gesetel is nie. (2) Die vervoerder wat ’n transito-operasie onderneem, moet— (a) die persoon wees wat in die transitoklaringsbrief as die vervoerder van die (b) goedere genoem word; of ’n vervoerder wees wat deur die vervoerder bedoel gesubkontrakteer is. in paragraaf (a) 5 10 15 20 25 30 35 40 (3) Goedere in transito mag vervoer word slegs volgens voorskrif van hierdie Wet, 45 met inbegrip van— (a) enige voorwaardes waaronder die vervoerder gelisensieer is; - 196 Verify source ↗
Sodanige toestemming of lasgewing kan onderworpe aan voorwaardes uitgereik word. Kyk artikel
A permission or notice may be issued subject to conditions.
196. Sodanige toestemming of lasgewing kan onderworpe aan voorwaardes uitgereik word. Kyk artikel 918. - 197 Verify source ↗
Begin en voltooiing van ’n transito-operasie moet onderskei word van die begin en afhandeling van
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.
197. Begin en voltooiing van ’n transito-operasie moet onderskei word van die begin en afhandeling van die transitoprosedure ingevolge artikels 195 en 196. - 198 Verify source ↗
Vir belastinggevolge indien goedere geag word vir binnelandse gebruik geklaar te wees, kyk artikel
Vehicles or containers used to transit goods must meet prescribed requirements, and customs may withhold release if they do not.
198. Vir belastinggevolge indien goedere geag word vir binnelandse gebruik geklaar te wees, kyk artikel 154. 274 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 274 (b) any directions issued by the customs authority in terms of section 123 or 213; and any rules as may be prescribed. (c) Technical requirements of vehicles or containers used in transit of goods 210. (1) A vehicle or container used in the transit of goods must comply with such requirements as may be prescribed by rule to secure the goods during the transit operation. 5 (2) If a vehicle or container does not comply with the prescribed requirements, the customs authority may withhold release of the goods for transit in that vehicle or container. 10 Transfer of goods in transit to other vehicle or container - 211 Verify source ↗
If goods in transit are transferred in terms of section 130 from the vehicle or
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.
211. If goods in transit are transferred in terms of section 130 from the vehicle or container in which the goods are transported to another vehicle or container operated by another carrier, the new carrier must— (a) give notice to the customs authority that the goods were transferred to another 15 vehicle or container; and (b) endorse that carrier’s transport document or road manifest with— (i) details of the previous vehicle or container in which the goods were (ii) (iii) (iv) transported, as may be prescribed by rule; the container number, if applicable, in which the goods were transported; the name of the previous carrier; and the number of the previous carrier’s transport document or road manifest, as may be applicable. 20 Multi-modal transit of goods - 212 Verify source ↗
If a transit is carried out by means of multi-modal transport of the transit goods,
Goods moved in multimodal transit may be transferred between transport means only in a customs controlled area and under any other prescribed requirements.
212. If a transit is carried out by means of multi-modal transport of the transit goods, 25 the goods may be transferred from one means of transport to another only— (a) within a customs controlled area; and (b) in accordance with any other requirements as may be prescribed by rule. Interruptions in transit operations 213. (1) The customs authority may permit or direct that a transit operation of goods 30 be interrupted for a specific purpose, including for— re-packing of the goods; tallying the goods; sorting the goods; (a) (b) (c) (d) cleaning the goods; (e) carrying out activities aimed at preserving the condition of, or maintaining, the goods; inspecting the goods; and sealing the goods or the holding compartment of the vehicle or the container. (2) The conditions subject to which a permission or direction referred to in subsection (f) (g) (1) may be issued in terms of section 918 may include conditions specifying— (a) (b) the place where the activities referred to in subsection (1) must be carried out; and the time when those activities must be carried out and within which those activities must be completed. Transit goods transported by road carriers 214. (1) A road carrier transporting goods in transit must keep a road manifest of all the cargo transported on board the vehicle. 35 40 45 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 275 Wet No 31 van 2014 275 (b) enige lasgewings deur die doeanegesag ingevolge artikel 123 of 213 uitgereik; en enige reëls soos voorgeskryf mag word. (c) Tegniese vereistes vir voertuie of houers in transito van goedere gebruik 210. (1) ’n Voertuig of houer wat in die transito van goedere gebruik word, moet voldoen aan die vereistes soos by reël voorgeskryf mag word om die goedere tydens die transito-operasie te beveilig. (2) Indien ’n voertuig of houer nie aan die voorgeskrewe vereistes voldoen nie, kan die doeanegesag vrystelling van die goedere vir transito in daardie voertuig of houer terughou. 5 10 Oorplasing van goedere in transito na ander voertuig of houer - 211 Verify source ↗
Indien goedere in transito ingevolge artikel 130 van die voertuig of houer waarin
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.
211. Indien goedere in transito ingevolge artikel 130 van die voertuig of houer waarin die goedere vervoer word, oorgeplaas word na ’n ander voertuig of houer wat onder operasionele beheer van ’n ander vervoerder is, moet die nuwe vervoerder— (a) aan die doeanegesag kennis gee dat die goedere oorgeplaas is na ’n ander 15 voertuig of houer; en (b) die vervoerdokument of pad manifes van daardie vervoerder endosseer met— (i) besonderhede van die vorige voertuig of houer waarin die goedere vervoer is, soos by reël voorgeskryf mag word; (ii) die houernommer, indien van toepassing, waarin die goedere vervoer 20 was; (iii) die naam van die vorige vervoerder; en (iv) die nommer van die vorige vervoerder se vervoerdokument of pad manifes, na gelang van die geval. Multi-modale transito van goedere 25 - 212 Verify source ↗
Indien ’n transito uitgevoer word by wyse van multi-modale vervoer van die
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.
212. Indien ’n transito uitgevoer word by wyse van multi-modale vervoer van die transito-goedere, mag die goedere van een middel van vervoer na ’n ander oorgeplaas word slegs— (a) binne ’n doeanebeheergebied; en (b) ooreenkomstig enige ander vereistes soos by reël voorgeskryf mag word. 30 Onderbrekings in transito-operasies 213. (1) Die doeanegesag kan toestemming verleen of gelas dat ’n transito-operasie van goedere vir ’n spesifieke doel onderbreek word, insluitende vir— (a) herverpakking van die goedere; (b) kontrolering van die goedere; (c) sortering van die goedere; (d) skoonmaak van die goedere; (e) uitvoering van aktiwiteite ter bewaring van die toestand, of instandhouding, (f) (g) van die goedere; inspeksie van die goedere; en seëling van die goedere of die houerkompartement van die voertuig of die houer. 35 40 (2) Die voorwaardes waarop ’n toestemming of lasgewing bedoel in subartikel (1) ingevolge artikel 918 uitgereik mag word, kan voorwaardes insluit wat— (a) die plek spesifiseer waar die aktiwiteite bedoel in subartikel (1) uitgevoer 45 moet word; en (b) die tyd spesifiseer waarop daardie aktiwiteite uitgevoer en waarbinne daardie aktiwiteite afgehandel moet word. Transito-goedere deur padvervoerders vervoer 214. (1) ’n Padvervoerder wat goedere in transito vervoer, moet ’n pad manifes hou 50 van al die vrag wat aan boord van die voertuig vervoer word. 276 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 276 (2) A road manifest referred to in subsection (1) must— (a) be in the form and format and contain the information as may be prescribed by rule; identify the goods in transit; and (b) (c) distinguish the transit goods from any other goods on board the vehicle. (3) Until the transit of the goods is completed, the carrier transporting the goods must keep in the vehicle— the road manifest; and (a) (b) a copy of the release notification issued in respect of the transit goods. Completion of transit operations - 215 Verify source ↗
A transit operation is completed when the transit goods are delivered at the
A transit operation is completed when the goods reach the delivery point named in the transit clearance declaration.
215. A transit operation is completed when the transit goods are delivered at the delivery point indicated in the transit clearance declaration.199 Completion procedures 216. (1) Upon completion of a transit operation, the carrier who has carried out the transit operation or the person clearing the goods for transit must— (a) submit to the customs authority proof that the transit operation has been completed, if the customs authority requests such proof from the carrier or person clearing the goods; and (b) comply with such other requirements as may be prescribed by rule for such carrier or person. (2) Proof requested in terms of subsection (1) must be— (a) in the form and format and contain the information as may be prescribed by rule; submitted within such period as may be prescribed by rule; and (b) (c) be submitted electronically in accordance with section 913, but may in the case of a person clearing the goods for transit be submitted in paper format. (3) A carrier is relieved of compliance with subsection (1) if the person clearing the goods for transit complies with that subsection. Part 4 Other matters Responsibility for ensuring compliance with transit requirements 217. (1) (a) The responsibility for ensuring that a national or international transit operation is carried out and completed in accordance with this Act and any steps taken or directions issued by the customs authority in terms of section 123 rests with the carrier who carries out the transit operation. (b) If the carrier who carries out the transit operation is not the person who submitted the clearance declaration or has subcontracted the transport of the goods to another carrier, the responsibility referred to in paragraph (a) rests jointly and severally with the carrier and the person clearing the goods or that other carrier, as the case may be. (2) The responsibility for ensuring that goods under international transit are exported rests with the person clearing the goods for international transit. If the goods are not exported within a timeframe from commencement of the transit operation as may be prescribed by rule read with sections 908 and 909— 5 10 15 20 25 30 35 40 (a) the person clearing the goods must immediately notify the customs authority of— 45 - 205 Verify source ↗
See section 165(1)(a).
This section points the reader to section 165(1)(a).
205. See section 165(1)(a). - 206 Verify source ↗
Goods released by the customs authority for excise warehouse transit remain in terms of section 28
Goods released for excise warehouse transit stay under customs control, even after release.
206. Goods released by the customs authority for excise warehouse transit remain in terms of section 28 subject to customs control despite such release. - 207 Verify source ↗
In the case of an inconsistency between a provision of this Chapter and a general provision
If this Chapter conflicts with a general provision in Chapter 5, this Chapter takes priority.
207. In the case of an inconsistency between a provision of this Chapter and a general provision contained in Chapter 5 the provision of this Chapter prevails. See section 119(2). STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 283 Wet No 31 van 2014 283 Deel 2 Klaring en vrystelling van goedere vir aksynspakhuistransito Klaring van goedere vir aksynspakhuistransito 224. (1) Ingevoerde goedere mag vir die prosedure vir aksynspakhuistransito geklaar word slegs indien daardie goedere van ’n klas of soort is wat in die Wet op Aksynsreg goedgekeur is as goedere wat vir aksynspakhuistransito geklaar mag word. 5 (2) Goedere bestem vir klaring vir aksynspakhuistransito moet volgens voorskrif van artikel 223 geklaar word. Persone wat klaringsbriewe vir aksynspakhuistransito mag indien - 225 Verify source ↗
Slegs die volgende persone mag, behoudens artikel 165(2), klaringsbriewe
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.
225. Slegs die volgende persone mag, behoudens artikel 165(2), klaringsbriewe 10 indien om goedere vir aksynspakhuistransito te klaar:205 (a) Die lisensiehouer van die gelisensieerde aksynspakhuis waar die goedere afgelewer sal word; of ’n doeanemakelaar in artikel 165(1)(b) bedoel. (b) Inhoud van klaringsbriewe vir aksynspakhuistransito 15 226. ’n Klaringsbrief vir aksynspakhuistransito moet, benewens die inligting wat ingevolge artikel 167 verstrek moet word, die volgende vermeld: (a) Dat die goedere vir aksynspakhuistransito geklaar word; (b) die beginpunt van die aksynspakhuistransito-operasie in artikel 228 beoog; (c) die doeanekode en adres van die gelisensieerde aksynspakhuis waar die 20 goedere gelewer sal word; (d) die doeanekode van die vervoerder wat die aksynspakhuistransito-operasie sal onderneem, indien die transito-operasie deur ’n vervoerder onderneem sal word; en (e) die wyse van vervoer, en indien multi-modale vervoer, besonderhede van 25 sodanige vervoer. Deel 3 Aksynspakhuistransito-operasies Algemeen 227. (1) ’n Aksynspakhuistransito-operasie mag nie begin tensy die goedere vir 30 aksynspakhuistransito geklaar en vrygestel is nie.206 (2) (a) Die bepalings van hierdie Deel en van Hoofstuk 5, behalwe in soverre ’n bepaling van daardie Hoofstuk aangepas, gekwalifiseer of van afgewyk word in hierdie Hoofstuk,207 is van toepassing op die vervoer van goedere onder die prosedure vir aksynspakhuistransito, behoudens paragraaf (b). (b) Artikels 231 tot 235 is nie van toepassing op die vervoer onder die prosedure vir aksynspakhuistransito van vloeibare goedere deur ’n pyplyn nie, en so ’n transito- operasie moet uitgevoer word ooreenkomstig enige vereistes en voorwaardes soos by reël voorgeskryf mag word. 35 - 205 Verify source ↗
Kyk artikel 165(1)(a).
This section directs the reader to article 165(1)(a).
205. Kyk artikel 165(1)(a). - 206 Verify source ↗
Goedere deur die doeanegesag vrygestel vir aksynspakhuistransito bly ingevolge artikel 28 aan
Goods released by customs for excise warehouse transit still remain under customs control, even after the release.
206. Goedere deur die doeanegesag vrygestel vir aksynspakhuistransito bly ingevolge artikel 28 aan doeanebeheer onderworpe ongeag sodanige vrystelling. - 207 Verify source ↗
In die geval van enige teenstrydigheid tussen ’n bepaling van hierdie Hoofstuk en ’n algemene
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.
207. In die geval van enige teenstrydigheid tussen ’n bepaling van hierdie Hoofstuk en ’n algemene bepaling in Hoofstuk 5 vervat, geniet die bepaling van hierdie Hoofstuk voorrang. Kyk artikel 119(2). 284 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 284 Starting and delivery points of excise warehouse transit operations 228. (1) The starting point of an excise warehouse transit operation must be, as may be appropriate— (a) (b) (c) the customs seaport or airport where the goods were off-loaded from the foreign-going vessel or aircraft on board of which the goods were imported into the Republic; the rail cargo terminal where the goods were off-loaded from the cross-border railway carriage in which the goods were imported into the Republic; the land border-post where the vehicle on board of which the goods were imported entered the Republic; or (d) another customs controlled area where the goods are in storage, including temporary storage. (2) The delivery point of an excise warehouse transit operation must be the licensed excise warehouse to which the goods are to be delivered. (3) Despite subsection (1), the customs authority may in a specific case allow or direct208 that any other place must be the starting point of an excise warehouse transit operation. Commencement and completion periods for excise warehouse transit operations209 229. (1) An excise warehouse transit operation must, subject to section 123(1)(g), commence at the starting point of the operation indicated in the excise warehouse transit clearance declaration, within such period from release of the goods for transit as may be prescribed by rule read with sections 908 and 909. (2) Goods under excise warehouse transit must, subject to section 123(1)(g), reach the delivery point indicated in the excise warehouse transit clearance declaration within such period from commencement of the transit operation as may be prescribed by rule read with sections 908 and 909. (3) The licensee of a customs controlled area where a transit operation commences or of the excise warehouse where a transit operation ends, must immediately notify the customs authority of any failure in relation to the transit goods to comply with subsection (1) or (2) of this section. (4) If subsection (2) is not complied with in relation to the transit goods, the goods must in terms of section 112(1) for tax purposes be regarded to be cleared for home use under Chapter 8.210 5 10 15 20 25 30 Redirection of goods from starting or to delivery points - 230 Verify source ↗
No person may redirect goods from the starting point or to the delivery point of
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.
230. No person may redirect goods from the starting point or to the delivery point of an excise warehouse transit operation as indicated in the excise warehouse transit clearance declaration to another destination without the prior written permission of the customs authority. 35 Only carriers permitted to carry out excise warehouse transit operations 231. (1) An excise warehouse transit operation may be carried out only by a licensed 40 carrier. (2) The carrier carrying out an excise warehouse transit operation must be the person mentioned in the excise warehouse transit clearance declaration as the carrier of the goods. (3) Goods in transit to a licensed excise warehouse may be transported only in 45 accordance with this Act, including— (a) any conditions subject to which the carrier was licensed; (b) any directions issued by the customs authority in terms of section 123; and (c) any rules as may be prescribed. - 208 Verify source ↗
Such permission or direction may be issued subject to conditions. See section 918.
A permission or direction may be issued, but only if conditions are attached.
208. Such permission or direction may be issued subject to conditions. See section 918. - 209 Verify source ↗
Commencement and completion of an excise warehouse transit operation must be distinguished
The start and finish of an excise warehouse transit operation must be distinguished from the start and finish of the excise warehouse transit procedure.
209. Commencement and completion of an excise warehouse transit operation must be distinguished from the commencement and completion of the excise warehouse transit procedure in terms of sections 195 and 196. - 210 Verify source ↗
For tax consequences if goods are regarded to be cleared for home use, see section 154.
For tax consequences where goods are treated as cleared for home use, refer to section 154.
210. For tax consequences if goods are regarded to be cleared for home use, see section 154. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 285 Wet No 31 van 2014 285 Begin- en afleweringspunte vir aksynspakhuistransito-operasies 228. (1) Die beginpunt van ’n aksynspakhuistransito-operasie moet, soos ook al gepas mag wees— (a) die doeaneseehawe of -lughawe wees waar die goedere afgelaai is van die land-uitgaande vaartuig of vliegtuig aan boord waarvan die goedere in die Republiek ingevoer is; (b) die spoorvragterminaal wees waar die goedere afgelaai is van die oor-grens spoorwegwa waarin die goedere in die Republiek ingevoer is; (c) die land-grenspos wees waar die voertuig aan boord waarvan die goedere (d) ingevoer is, die Republiek binnegekom het; of ’n ander doeanebeheergebied wees waar die goedere geberg word, met inbegrip van tydelike berging. (2) Die afleweringspunt van ’n aksynspakhuistransito-operasie moet die gelisensieerde aksynspakhuis wees waar die goedere gelewer moet word. (3) Ondanks subartikel (1), kan die doeanegesag in ’n bepaalde geval toestemming verleen of gelas208 dat enige ander plek die beginpunt van ’n aksynspakhuistransito- operasie moet wees. Aanvangs- en voltooiingstydperke vir aksynspakhuistransito-operasies209 229. (1) ’n Aksynspakhuistransito-operasie moet, behoudens artikel 123(1)(g), begin by die beginpunt van die operasie in die klaringsbrief vir aksynspakhuistransito aangedui binne die tydperk vanaf vrystelling van die goedere vir transito soos by reël, saamgelees met artikels 908 en 909, voorgeskryf mag word. (2) Goedere onder aksynspakhuistransito moet, behoudens artikel 123(1)(g), die afleweringspunt in die klaringsbrief vir aksynspakhuistransito aangedui, bereik binne die tydperk vanaf aanvang van die transito-operasie soos by reël, saamgelees met artikel 908 en 909, voorgeskryf mag word. (3) Die lisensiehouer van ’n doeanebeheergebied waar ’n transito-operasie begin of van die aksynspakhuis waar ’n transito-operasie eindig, moet die doeanegesag onmiddellik in kennis stel van enige versuim met betrekking tot die transito-goedere om aan subartikel (1) of (2) van hierdie artikel te voldoen. (4) Indien daar nie aan subartikel (2) voldoen word met betrekking tot die transito-goedere nie, moet die goedere ingevolge artikel 112(1) vir belastingdoeleindes geag word vir binnelandse gebruik kragtens Hoofstuk 8 geklaar te wees.210 Herdestinering van goedere vanaf begin- of na afleweringspunte - 230 Verify source ↗
Geen persoon mag goedere vanaf die beginpunt of na die afleweringspunt van ’n
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.
230. Geen persoon mag goedere vanaf die beginpunt of na die afleweringspunt van ’n aksynspakhuistransito-operasie, soos in die klaringsbrief vir aksynspakhuistransito aangedui, sonder die voorafgaande skriftelike toestemming van die doeanegesag na ’n ander bestemming herdestineer nie. Slegs vervoerders gemagtig om aksynspakhuistransito-operasies te onderneem 5 10 15 20 25 30 35 231. (1) ’n Aksynspakhuistransito-operasie mag slegs deur ’n gelisensieerde 40 vervoerder onderneem word. (2) Die vervoerder wat ’n aksynspakhuistransito-operasie onderneem, moet die persoon wees wat in die klaringsbrief vir aksynspakhuistransito as die vervoerder van die goedere genoem word. (3) Goedere in transito na ’n gelisensieerde aksynspakhuis mag vervoer word slegs 45 volgens voorskrif van hierdie Wet, met inbegrip van— (a) enige voorwaardes waaronder die vervoerder gelisensieer is; (b) enige lasgewings ingevolge artikel 123 deur die doeanegesag uitgereik; en (c) enige reëls wat voorgeskryf mag word.
Part
Chapter may include rules as to—
- 184 Verify source ↗
Die doeanegesag kan, op versoek van ’n persoon wat op ’n dokument betreffende
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.
184. Die doeanegesag kan, op versoek van ’n persoon wat op ’n dokument betreffende die klaring of vrystelling van goedere geregtig is, aan daardie persoon ’n gesertifiseerde afskrif van die dokument uitreik indien— (a) die dokument vernietig, verlore of gesteel is; en (b) ’n afskrif van die dokument in die besit van die Kommissaris is. Reëls ter fasilitering van implementering van hierdie Hoofstuk 5 10 15 20 25 30 35 40 - 185 Verify source ↗
Reëls ingevolge artikel 903 uitgevaardig om die implementering van hierdie
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.
185. Reëls ingevolge artikel 903 uitgevaardig om die implementering van hierdie Hoofstuk te fasiliteer, kan reëls insluit betreffende— (a) die uitreiking, en gebruik vir klaringsdoeleindes, van fakture, vervoer- 45 dokumente en ander ondersteunende dokumente; (b) die bekamping van belastingontduiking en ander wanpraktyke betreffende die uitreik en gebruik van fakture, vervoerdokumente en ander ondersteunende dokumente; (c) die wysiging en vervanging van ondersteunende dokumente; (d) die toewysing van onderskeidende en permanente identifikasienommers, kodes, beskrywings, letters of ander merke ten opsigte van goedere, en die persone deur wie en die omstandighede waarin sodanige identifikasie- nommers, kodes, beskrywings, letters of ander merke toegewys moet word; en 50 55 260 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 260 (e) the use of such identification numbers, codes, descriptions, characters or other marks allocated in respect of goods, in invoices, transport documents and other supporting documents relating to such goods. Offences in terms of this Chapter 186. (1) A person is guilty of an offence if that person— (a) contravenes section 165(1); or (b) takes delivery of goods in contravention of section 181(1)(b). (2) A person clearing goods is guilty of an offence if that person— (a) submits a clearance declaration in accordance with section 170(1) before the goods have been loaded on board the vessel, aircraft, railway carriage or vehicle transporting those goods to the Republic; (b) contravenes section 176(1) or (2); (c) (d) fails to comply with section 174(1)(a) or (2), 177(4)(a) or (b) or 178(5)(a) or 179(a); or fails to comply with— (i) a direction issued to that person in terms of section 174(3) or 175(2); or (ii) a request in terms of— 5 10 15 (aa) section 178(5)(b); or (bb) section 179(b). (3) A customs broker is guilty of an offence if that person fails to comply with a 20 request in terms of section 165(3). (4) A release agent is guilty of an offence if that person contravenes section 181(1)(a). (5) A person who issued an invoice, amended invoice, debit or credit note or other document which is used to support the clearance of goods is guilty of an offence if that document— (a) contains a false statement or incorrect information which that person knows is (b) not true or could not reasonably have believed to be true; states, or omits to state, information which is stated or omitted with the intention to mislead; (c) omits to state information or states incorrect information which that person if stated or stated knows or reasonably ought correctly— (i) have caused the goods to which the document relates to be subject to a to have known would, 25 30 tax or to a higher amount of tax; or (ii) have disqualified the goods from a rebate, refund, drawback or other 35 entitlement in terms of this Act or a tax levying Act; or (d) was issued to conceal the true nature or particulars of the transaction between that person and the person to whom it was issued. (6) A person who submits to the customs authority a document in terms of this Act or who makes use of a document for purposes of this Act is guilty of an offence if that document— (a) omits to state information or states incorrect information which that person if stated or stated knows or reasonably ought correctly— (i) have caused the goods to which the document relates to be subject to a to have known would, tax or to a higher amount of tax; or (ii) have disqualified the goods from a refund, drawback or other entitlement in terms of this Act or a tax levying Act; or (b) is not the authentic document issued for, or conceals the true nature or particulars of, a transaction between that person and the issuer of the document. (7) The offences referred to in subsection (1)(b), (2)(a) or (d)(ii)(bb), (5) or (6) are Category 1 offences. 40 45 50 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 261 Wet No 31 van 2014 261 (e) die gebruik van sodanige identifikasienommers, kodes, beskrywings, letters of ander merke toegewys ten opsigte van goedere in fakture, vervoer- dokumente en ander ondersteunende dokumente betreffende sulke goedere. Misdrywe ingevolge hierdie Hoofstuk 186. (1) ’n Persoon is aan ’n misdryf skuldig indien daardie persoon— (a) artikel 165(1) oortree; of (b) ontvangs neem van goedere in stryd met artikel 181(1)(b). (a) (2) ’n Persoon wat goedere klaar is aan ’n misdryf skuldig indien daardie persoon— ’n klaringsbrief ooreenkomstig artikel 170(1) indien voordat die goedere aan boord van die vaartuig, vlieguig, spoorwegwa of voertuig gelaai is wat daardie goedere na die Republiek vervoer; (b) artikel 176(1) of (2) oortree; (c) versuim om te voldoen aan artikel 174(1)(a) of (2), 177(4)(a) of (b) of 178(5)(a) of 179(a); of (d) versuim om te voldoen aan— (i) (ii) ’n lasgewing ingevolge artikel 174(3) of 175(2) aan daardie persoon uitgereik; of ’n versoek ingevolge— (aa) artikel 178(5)(b); of (bb) artikel 179(b). (3) ’n Doeanemakelaar is aan ’n misdryf skuldig indien daardie persoon versuim om aan ’n versoek ingevolge artikel 165(3) te voldoen. (4) ’n Vrystellingsagent is aan ’n misdryf skuldig indien daardie persoon artikel 181(1)(a) oortree. (5) ’n Persoon wat ’n faktuur, gewysigde faktuur, debiet- of kredietnota of ander dokument uitgereik het wat gebruik word om die klaring van goedere te rugsteun, is aan ’n misdryf skuldig indien daardie dokument— (a) (b) ’n valse verklaring of onjuiste inligting bevat wat daardie persoon weet nie waar is nie of nie redelikerwyse sou kon glo waar te wees nie; inligting vermeld, of versuim om inligting te vermeld, wat vermeld of verswyg is met die bedoeling om te mislei; (c) nalaat om inligting te vermeld, of onjuiste inligting vermeld, wat die persoon weet of redelikerwyse moes geweet het dat, indien dit vermeld of juis vermeld was, dit— (i) daartoe sou gelei het dat die goedere waarop die dokument betrekking het onderworpe sou wees aan ’n belasting of ’n hoër bedrag van belasting; of (ii) die goedere sou gediskwalifiseer het van ’n korting, terugbetaling, teruggawe of ander aanspraak ingevolge hierdie Wet of ’n belasting- heffings-Wet; of (d) uitgereik is om die ware aard of besonderhede van die transaksie tussen daardie persoon en die persoon aan wie dit uitgereik is, te verdoesel. (6) ’n Persoon wat ’n dokument ingevolge hierdie Wet by die doeanegesag indien of wat gebruik maak van ’n dokument vir doeleindes van hierdie Wet, is aan ’n misdryf skuldig indien daardie dokument— (a) nalaat om inligting te vermeld, of onjuiste inligting vermeld, wat daardie persoon weet of redelikerwyse moes geweet het dat, indien dit vermeld of juis vermeld was, dit— (i) daartoe sou gelei het dat die goedere waarop die dokument betrekking het onderworpe sou wees aan belasting of ’n hoër bedrag van belasting; of (ii) die goedere sou gediskwalifiseer het van ’n terugbetaling, teruggawe of ander aanspraak ingevolge hierdie Wet of ’n belastingheffings-Wet; of (b) nie die ware dokument is nie wat uitgereik is vir, of ’n dokument is wat die ware aard of besonderhede verdoesel van, ’n transaksie tussen daardie persoon en die uitreiker van die dokument. (7) Die misdrywe bedoel in subartikel (1)(b), (2)(a) of (d)(ii)(bb), (5) of (6) is Kategorie 1 misdrywe. 5 10 15 20 25 30 35 40 45 50 55 262 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 262 CHAPTER 8 HOME USE OF GOODS Purpose and application of this Chapter 187. (1) The purpose of this Chapter is to regulate the clearance and release of imported goods for home use.180 5 (2) This Chapter applies to imported goods intended for home use, excluding goods that are— (a) cleared for home use as— (i) re-imported unaltered goods under the temporary export procedure in terms of Chapter 17; or 10 (ii) outward processed compensating products under the outward processing procedure in terms of Chapter 20; or (b) exempted in terms of section 91 from clearance requirements. Clearance and release of goods for home use 188. (1) Chapters 4 and 7 apply to the clearance and release of goods for home use under this Chapter except insofar as a provision of Chapter 4 or 7 is modified, qualified or deviated from in this Chapter.181 15 (2) Goods to be cleared for home use under this Chapter must be cleared in accordance with subsection (1). Persons entitled to submit home use clearance declarations
Part
CHAPTER 8
- 189 Verify source ↗
Only the following persons may, subject to section 165(2), submit clearance
Only certain listed persons may submit clearance declarations for imported goods for home use, and this is subject to section 165(2).
189. Only the following persons may, subject to section 165(2), submit clearance declarations to clear imported goods under this Chapter for home use:182 (a) The importer of the goods, if the importer is located in the Republic; (b) the agent in the Republic of the importer, if the importer is not located in the Republic; the owner of the goods, if ownership in the goods has been transferred after the goods have been imported and that owner is located in the Republic;183 the agent in the Republic of the owner referred to in paragraph (c), if that owner is not located in the Republic; or a customs broker referred to in section 165(1)(b). (c) (d) (e) 20 25 30 Contents of home use clearance declarations - 190 Verify source ↗
A home use clearance declaration must, in addition to the information required
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.
190. A home use clearance declaration must, in addition to the information required in terms of section 167, state that the goods are cleared for home use under this Chapter. Clearance of goods imported through cross-border transmission lines, pipelines, cable-cars or conveyor belts 35 - 191 Verify source ↗
The Commissioner may by rule—
The Commissioner may make rules setting special clearance and release requirements for certain imported electricity and goods.
191. The Commissioner may by rule— (a) prescribe special processes and requirements for the clearance and release for home use under this Chapter of electricity imported through licensed cross-border transmission lines and other goods imported through licensed cross-border pipelines or by means of licensed cross-border cable cars or conveyor belts; and 40 - 180 Verify source ↗
For tax status of imported goods cleared for home use in terms of this Chapter, see section 135.
This section points readers to section 135 for the tax status of imported goods cleared for home use under this Chapter.
180. For tax status of imported goods cleared for home use in terms of this Chapter, see section 135. - 181 Verify source ↗
In the case of an inconsistency between a provision of this Chapter and a general provision
If this Chapter conflicts with a general provision in Chapter 4 or 7, the provision in this Chapter prevails.
181. In the case of an inconsistency between a provision of this Chapter and a general provision contained in Chapter 4 or 7 the provision of this Chapter prevails. See sections 88(3) and 162(3). - 182 Verify source ↗
See section 165(1)(a).
This section refers the reader to section 165(1)(a).
182. See section 165(1)(a). - 183 Verify source ↗
See section 124.
This section says imported goods for domestic use are subject to Chapter 8, with some exceptions, and must be cleared under the stated rule.
183. See section 124. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 263 Wet No 31 van 2014 263 HOOFSTUK 8 BINNELANDSE GEBRUIK VAN GOEDERE Doel en toepassing van hierdie Hoofstuk 187. (1) Die doel van hierdie Hoofstuk is om die klaring en vrystelling van ingevoerde goedere vir binnelandse gebruik te reguleer.180 (2) Hierdie Hoofstuk is van toepassing op ingevoerde goedere bestem vir binnelandse gebruik, uitgesonderd goedere wat— (a) geklaar word vir binnelandse gebruik as— (i) heringevoerde onveranderde goedere onder die prosedure vir tydelike uitvoer ingevolge Hoofstuk 17; of (ii) uitwaarts geprosesseerde kompenserende produkte onder die prosedure vir uitwaartse prosessering ingevolge Hoofstuk 20; of (b) van klaringsvereistes ingevolge artikel 91 uitgesluit is. Klaring en vrystelling van goedere vir binnelandse gebruik 188. (1) Hoofstukke 4 en 7 is van toepassing op die klaring en vrystelling van goedere vir binnelandse gebruik kragtens hierdie Hoofstuk behalwe in soverre ’n bepaling van Hoofstuk 4 of 7 aangepas, gekwalifiseer of van afgewyk word in hierdie Hoofstuk.181 (2) Goedere bestem vir klaring vir binnelandse gebruik kragtens hierdie Hoofstuk, moet volgens voorskrif van subartikel (1) geklaar word. Persone wat klaringsbriewe vir binnelandse gebruik mag indien - 189 Verify source ↗
Slegs die volgende persone mag, behoudens artikel 165(2), klaringsbriewe
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.
189. Slegs die volgende persone mag, behoudens artikel 165(2), klaringsbriewe indien om ingevoerde goedere kragtens hierdie Hoofstuk vir binnelandse gebruik te klaar:182 (a) Die invoerder van die goedere, indien die invoerder in die Republiek gesetel is; (b) die agent in die Republiek van die invoerder, indien die invoerder nie in die Republiek gesetel is nie; (c) die eienaar van die goedere, indien eiendomsreg oor die goedere oorgedra is nadat die goedere ingevoer is en daardie eienaar in die Republiek gesetel is;183 (d) die agent in die Republiek van die eienaar in paragraaf (c) bedoel, indien daardie eienaar nie in die Republiek gesetel is nie; of ’n doeanemakelaar in artikel 165(1)(b) bedoel. (e) 5 10 15 20 25 30 Inhoud van klaringsbriewe vir binnelandse gebruik 190. ’n Klaringsbrief vir binnelandse gebruik moet, benewens die inligting wat ingevolge artikel 167 verstrek moet word, meld dat die goedere vir binnelandse gebruik onder hierdie Hoofstuk geklaar word. 35 Klaring van goedere deur oor-grens transmissielyne, pyplyne, kabelkarre of vervoerbande ingevoer - 191 Verify source ↗
Die Kommissaris kan by reël—
The Commissioner may make regulations setting special procedures and requirements for clearing and releasing certain imported electricity and other goods for home use.
191. Die Kommissaris kan by reël— (a) spesiale prosesse en vereistes voorskryf vir die klaring en vrystelling vir binnelandse gebruik kragtens hierdie Hoofstuk van elektrisiteit ingevoer deur middel van gelisensieerde oor-grens transmissielyne en ander goedere ingevoer deur gelisensieerde oor-grens pyplyne of by wyse van gelisensieerde oor-grens kabelkarre of vervoerbande; en 40 - 180 Verify source ↗
Vir belastingstatus van ingevoerde goedere wat vir binnelandse gebruik ingevolge hierdie Hoofstuk
For imported goods declared for home use under this Chapter, refer to article 135 for their tax status.
180. Vir belastingstatus van ingevoerde goedere wat vir binnelandse gebruik ingevolge hierdie Hoofstuk geklaar word, kyk artikel 135. - 181 Verify source ↗
In die geval van ’n onbestaanbaarheid tussen ’n bepaling van hierdie Hoofstuk en ’n algemene
If a provision in this Chapter conflicts with a general provision in Chapter 4 or 7, this Chapter’s provision takes priority.
181. In die geval van ’n onbestaanbaarheid tussen ’n bepaling van hierdie Hoofstuk en ’n algemene bepaling in Hoofstuk 4 of 7 vervat, geniet die bepaling van hierdie Hoofstuk voorrang. Kyk artikels 88(3) en 162(3). - 182 Verify source ↗
Kyk artikel 165(1)(a).
This section points to article 165(1)(a).
182. Kyk artikel 165(1)(a). - 183 Verify source ↗
Kyk artikel 124.
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.
183. Kyk artikel 124. 264 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 264 (b) exempt such electricity or other goods from any provision of this Act relating to the clearance or release of goods. Rules to facilitate implementation of this Chapter - 192 Verify source ↗
Rules made in terms of section 903 to facilitate the implementation of this
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.
192. Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules prescribing— (a) additional processes or requirements for or relating to the clearance or release (b) of goods for home use under this Chapter; and special processes and requirements for the submission of clearance declara- tions if goods are in terms of this Act for tax purposes regarded to be cleared for home in terms of this Chapter. CHAPTER 9 NATIONAL AND INTERNATIONAL TRANSIT Part 1 Introductory provisions Purpose and application of this Chapter 5 10 15 193. (1) The purpose of this Chapter is to regulate the national and international transit procedures. (2) This Chapter applies to the transport of imported goods not in free circulation, excluding goods transported— in any of the circumstances referred to in section 120(1); or (a) (b) under a customs procedure other than national or international transit that 20 provides for the transport of goods under that procedure.184 National and international transit185 194. (1) National transit is a customs procedure that allows goods to which this Chapter applies, to be transported in the Republic from one customs controlled area to another customs controlled area not served by the same Customs Office. (2) International transit is a customs procedure that allows goods to which this Chapter applies imported on board— (a) a foreign-going vessel or aircraft or a cross-border railway carriage— (i) (ii) to be transported through the Republic from the place in the Republic where the goods were off-loaded from the vessel, aircraft or railway carriage to a place of exit from where the goods are to be exported from the Republic;186 and to be exported from the Republic without complying with any export clearing formalities;187 or 25 30 35 (b) a vehicle— (i) to be transported through the Republic from the land border-post where the vehicle entered the Republic to a place of exit from where the goods are to be exported from the Republic, irrespective of whether the
Part
Chapter applies imported on board—
- 184 Verify source ↗
For instance the excise warehouse transit procedure, warehousing procedure, the inward processing
This section gives examples of procedures, including excise warehouse transit, warehousing, and inward processing.
184. For instance the excise warehouse transit procedure, warehousing procedure, the inward processing procedure, etc. - 185 Verify source ↗
For tax status of goods under the national or international transit procedure, see sections 139 and
This section points readers to sections 139 and related provisions for the tax status of goods in national or international transit procedures.
185. For tax status of goods under the national or international transit procedure, see sections 139 and - 140 Verify source ↗
For consequences of non-compliance with the transit procedures, see sections 112 and 115.
For transit-procedure non-compliance consequences, consult sections 112 and 115.
140. For consequences of non-compliance with the transit procedures, see sections 112 and 115. - 186 Verify source ↗
International transit does not include a situation where goods are not off-loaded from and remain on
Goods staying on a foreign-going vessel, aircraft, or cross-border railway carriage until it leaves the Republic are exempt from being cleared.
186. International transit does not include a situation where goods are not off-loaded from and remain on board a foreign-going vessel or aircraft or cross-border railway carriage until the vessel, aircraft or railway carriage again leaves the Republic. In such a case the goods are in terms of section 91 exempted from the obligation to be cleared. - 187 Verify source ↗
Chapter 16 regulating the clearance of goods for export from the Republic does not apply to the
Chapter 16 does not apply to goods exported from the Republic if they are cleared and released for international transit.
187. Chapter 16 regulating the clearance of goods for export from the Republic does not apply to the export from the Republic of goods that are cleared and released for international transit. See section 361(3). STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 265 Wet No 31 van 2014 265 (b) sodanige elektrisiteit of ander goedere van enige bepaling van hierdie Wet betreffende die klaring of vrystelling van goedere uitsluit. Reëls ter fasilitering van implementering van hierdie Hoofstuk - 192 Verify source ↗
Reëls ingevolge artikel 903 uitgevaardig om die implementering van hierdie
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.
192. Reëls ingevolge artikel 903 uitgevaardig om die implementering van hierdie Hoofstuk te fasiliteer, kan reëls insluit wat— (b) (a) bykomende prosesse of vereistes voorskryf vir of betreffende die klaring of vrystelling van goedere vir binnelandse gebruik kragtens hierdie Hoofstuk; en spesiale prosesse en vereistes voorskryf vir die indiening van klaringsbriewe indien goedere ingevolge hierdie Wet vir belastingdoeleindes geag word vir binnelandse gebruik kragtens hierdie Hoofstuk geklaar te wees. HOOFSTUK 9 NASIONALE EN INTERNASIONALE TRANSITO Deel 1 Inleidende bepalings Doel en toepassing van hierdie Hoofstuk 5 10 15 193. (1) Die doel van hierdie Hoofstuk is om die prosedures vir nasionale en internasionale transito te reguleer. (2) Hierdie Hoofstuk is van toepassing op die vervoer van ingevoerde goedere wat nie in vry sirkulasie is nie, uitgesonderd goedere wat vervoer word— in enige van die omstandighede in artikel 120(1) bedoel; of (a) (b) onder ’n doeaneprosedure anders as nasionale of internasionale transito wat 20 voorsiening maak vir die vervoer van goedere onder daardie prosedure.184 Nasionale en internasionale transito185 194. (1) Nasionale transito is ’n doeaneprosedure ingevolge waarvan goedere waarop hierdie Hoofstuk van toepassing is in die Republiek vervoer mag word van een doeanebeheergebied na ’n ander doeanebeheergebied wat nie deur dieselfde Doeanekantoor bedien word nie. (2) Internasionale transito is ’n doeaneprosedure ingevolge waarvan goedere waarop hierdie Hoofstuk van toepassing is en wat ingevoer is aan boord van— (a) ’n land-uitgaande vaartuig of vliegtuig of ’n oor-grens spoorwegwa— (i) deur die Republiek vervoer mag word vanaf die plek in die Republiek waar die goedere van die vaartuig, vliegtuig of spoorwegwa afgelaai is na ’n plek van uitgang waarvandaan die goedere uit die Republiek uitgevoer sal word;186 en 25 30 (ii) uit die Republiek uitgevoer mag word sonder om aan enige 35 uitvoerklaringsformaliteite te voldoen;187 of (b) ’n voertuig— (i) deur die Republiek vervoer mag word vanaf die land-grenspos waar die voertuig die Republiek binnegekom het na ’n plek van uitgang waarvandaan die goedere uit die Republiek uitgevoer sal word, ongeag 40 - 184 Verify source ↗
Byvoorbeeld die prosedure vir aksynspakhuistransito, die pakhuisbergingsprosedure, die prosedure
This section gives examples of procedures, including excise warehouse transit, warehouse storage, and inward processing.
184. Byvoorbeeld die prosedure vir aksynspakhuistransito, die pakhuisbergingsprosedure, die prosedure vir inwaartse prosessering, ens. - 185 Verify source ↗
Vir belastingstatus van goedere onder die prosedure vir nasionale of internasionale transito, kyk
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.
185. Vir belastingstatus van goedere onder die prosedure vir nasionale of internasionale transito, kyk artikels 139 en 140. Vir gevolge van nie-voldoening aan die transitoprosedures, kyk artikels 112 en 115. - 186 Verify source ↗
Internasionale transito sluit nie ’n geval in waar goedere nie afgelaai word nie en aan boord bly van
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.
186. Internasionale transito sluit nie ’n geval in waar goedere nie afgelaai word nie en aan boord bly van ’n land-uitgaande vaartuig of vliegtuig of oor-grens spoorwegwa totdat die vaartuig, vliegtuig of spoorwegwa weer die Republiek verlaat. In so ’n geval word die goedere ingevolge artikel 91 onthef van die verpligting om geklaar te word. - 187 Verify source ↗
Hoofstuk 16 wat die klaring van goedere vir uitvoer uit die Republiek reguleer, is nie van toepassing
Chapter 16 does not apply to goods exported from the Republic if those goods are cleared and released for international transit.
187. Hoofstuk 16 wat die klaring van goedere vir uitvoer uit die Republiek reguleer, is nie van toepassing op die uitvoer uit die Republiek van goedere wat geklaar en vrygestel word vir internasionale transito nie. Kyk artikel 361(3). 266 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 266 transport through the Republic takes place in the same or another vehicle or any other means of transport; and to be exported from the Republic without complying with any export clearing formalities. (ii) (3) The international transit procedure is not available for imported goods of a class 5 or kind or falling within a category as may be prescribed by rule. Commencement and completion of national transit procedure 195. (1) (a) Goods come under the national transit procedure when the goods are cleared for national transit. (b) The national transit procedure is, subject to subsection (2), completed when the goods are cleared and released for another permissible customs procedure or for home use. (2) The national transit procedure, in relation to any goods, ends before its completion if completion of the procedure is interrupted by an occurrence referred to in section 109(2). 10 15 Commencement and completion of international transit procedure 196. (1) (a) Goods come under the international transit procedure when the goods are cleared for international transit. (b) The international transit procedure is, subject to subsection (2), completed when the goods are exported from the Republic. (2) The international transit procedure, in relation to any goods, ends before its completion if— (a) the goods before completion of the procedure are cleared and released for another customs procedure or for home use, as may be permissible in the circumstances; or (b) completion of the procedure is interrupted by an occurrence referred to in section 109(2). 20 25 Extent to which Chapters 4, 5 and 7 apply - 197 Verify source ↗
Chapters 4, 5 and 7, except insofar as a provision of those Chapters is modified,
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.
197. Chapters 4, 5 and 7, except insofar as a provision of those Chapters is modified, qualified or deviated from in this Chapter,188 apply to goods under the national or international transit procedure, including to the clearance and release of goods for national or international transit. 30 Limiting customs seaports and airports for international transit purposes 198. (1) The Commissioner may, subject to subsection (3), by rule limit the customs seaports and airports where goods may be— (a) off-loaded from foreign-going vessels or aircraft for international transit; or (b) loaded on board foreign-going vessels or aircraft for export from the Republic under the international transit procedure. (2) If the customs seaports and airports for international transits have been limited in terms of subsection (1) no person may— (a) off-load goods from foreign-going vessels or aircraft for international transit other than at a customs seaport or airport determined in terms of subsection (1)(a); or load goods on board foreign-going vessels or aircraft for export from the Republic under the international transit procedure other than at a customs seaport or airport determined in terms of subsection (1)(b). (b) (3) When limiting the customs seaports and airports in terms of subsection (1) for the international transit procedure, the Commissioner must act in accordance with the 35 40 45 - 188 Verify source ↗
In the case of an inconsistency between a provision of this Chapter and a general provision
If there is a conflict between this Chapter and a general provision in Chapter 4 or 7, this Chapter prevails.
188. In the case of an inconsistency between a provision of this Chapter and a general provision contained in Chapter 4 or 7 the provision of this Chapter prevails. See sections 88(3) and 162(3). STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 267 Wet No 31 van 2014 267 of die vervoer deur die Republiek plaasvind in dieselfde of ’n ander voertuig of enige ander middel van vervoer; en (ii) uit die Republiek uitgevoer mag word sonder om aan enige uitvoer- klaringsformaliteite te voldoen. (3) Die prosedure vir internasionale transito is nie beskikbaar vir ingevoerde goedere van ’n klas of soort of wat val binne ’n kategorie soos by reël voorgeskryf mag word nie. 5 Begin en afhandeling van prosedure vir nasionale transito 195. (1) (a) Goedere kom onder die prosedure vir nasionale transito wanneer die goedere vir nasionale transito geklaar word. (b) Die prosedure vir nasionale transito is, behoudens subartikel (2), afgehandel wanneer die goedere geklaar en vrygestel word vir ’n ander toelaatbare doeaneprosedure of vir binnelandse gebruik. (2) Die prosedure vir nasionale transito, met betrekking tot enige goedere, eindig voor die afhandeling daarvan indien afhandeling van die prosedure deur ’n gebeurtenis bedoel in artikel 109(2) onderbreek word. 10 15 Begin en afhandeling van prosedure vir internasionale transito 196. (1) (a) Goedere kom onder die prosedure vir internasionale transito wanneer die goedere vir internasionale transito geklaar word. (b) Die prosedure vir internasionale transito is, behoudens subartikel (2), afgehandel wanneer die goedere uit die Republiek uitgevoer word. (2) Die prosedure vir internasionale transito, met betrekking tot enige goedere, eindig voor die afhandeling daarvan indien— (a) die goedere voor afhandeling van die prosedure geklaar en vrygestel word vir ’n ander doeaneprosedure of vir binnelandse gebruik, soos in die omstandig- hede toelaatbaar mag wees; of (b) afhandeling van die prosedure onderbreek word deur ’n gebeurtenis in artikel 109(2) bedoel. Mate waarin Hoofstukke 4, 5 en 7 van toepassing is - 197 Verify source ↗
Hoofstukke 4, 5 en 7, behalwe in soverre ’n bepaling van daardie Hoofstukke
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.
197. Hoofstukke 4, 5 en 7, behalwe in soverre ’n bepaling van daardie Hoofstukke aangepas, gekwalifiseer of van afgewyk word in hierdie Hoofstuk,188 is van toepassing op goedere onder die prosedure vir nasionale of internasionale transito, asook op die klaring en vrystelling van goedere vir nasionale of internasionale transito. Beperking van doeaneseehawens en -lughawens vir doeleindes van internasionale transito 20 25 30 198. (1) Die Kommissaris kan, behoudens subartikel (3), by reël die doeane- 35 seehawens en -lughawens beperk waar goedere— (a) van land-uitgaande vaartuie of vliegtuie vir internasionale transito afgelaai mag word; of (b) aan boord van land-uitgaande vaartuie of vliegtuie vir uitvoer uit die Republiek onder die prosedure vir internasionale transito gelaai mag word. 40 (2) Indien die doeaneseehawens en -lughawens vir internasionale transito’s ingevolge subartikel (1) beperk is, mag niemand— (a) goedere van land-uitgaande vaartuie of vliegtuie vir internasionale transito aflaai anders as by ’n doeaneseehawe of lughawe ingevolge subartikel (1)(a) bepaal nie; of (b) goedere aan boord van land-uitgaande vaartuie of vliegtuie vir uitvoer uit die Republiek onder die prosedure vir internasionale transito laai anders as by ’n doeaneseehawe of -lughawe ingevolge subartikel (1)(b) bepaal nie. (3) Wanneer die Kommissaris ingevolge subartikel (1) die doeaneseehawens en -lughawens vir die prosedure vir internasionale transito beperk, moet die Kommissaris handel ooreenkomstig die voorskrifte van die Minister handelende in oorleg met die 45 50 - 188 Verify source ↗
In die geval van ’n teenstrydigheid tussen ’n bepaling van hierdie Hoofstuk en ’n algemene bepaling
If this Chapter conflicts with a general provision in Chapter 4 or 7, this Chapter’s provision prevails.
188. In die geval van ’n teenstrydigheid tussen ’n bepaling van hierdie Hoofstuk en ’n algemene bepaling in Hoofstuk 4 of 7 vervat, geniet die bepaling van hierdie Hoofstuk voorrang. Kyk artikels 88(3) en 162(3). 268 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 268 directions of the Minister acting in consultation with the Cabinet members responsible for transport, trade and industry and home affairs. Application of other legislation to goods under international transit 199. (1) Legislation, other than this Act or the Counterfeit Goods Act, regulating the import into, or the possession in, the Republic of goods for the purpose of protecting South African goods for economic reasons, does not apply to imported goods that are cleared and released for international transit. (2) Subsection (1) ceases to apply if— (a) (b) the release of the goods for international transit is withdrawn in terms of section 105;189 or the goods are cleared and released for another customs procedure or home use, as may be permissible in the circumstances. Part 2 Clearance and release of goods for national or international transit Clearance of goods for transit
Part
Part 4
- 199 Verify source ↗
Note the distinction between completion of an international transit operation which ends upon
Carriers and the person who cleared transit goods have duties to keep transit documents, prove completion on request, and ensure transit ends properly.
199. Note the distinction between completion of an international transit operation which ends upon delivery of the goods at the delivery point and completion of the international transit procedure which ends upon export of the goods. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 277 Wet No 31 van 2014 277 (2) ’n Pad manifes bedoel in subartikel (1) moet— (a) in die vorm en formaat wees en die inligting bevat soos by reël voorgeskryf mag word; (b) die goedere in transito identifiseer; en (c) die transito-goedere onderskei van enige ander goedere aan boord van die 5 voertuig. (3) Totdat die transito van die goedere voltooi is, moet die vervoerder wat die goedere vervoer die volgende in die voertuig hou: (a) Die pad manifes; en (b) ’n afskrif van die vrystellingskennisgewing wat transito-goedere uitgereik is. ten opsigte van die 10 Voltooiing van transito-operasies 215. ’n Transito-operasie is voltooi wanneer die transito-goedere by die afleweringspunt in die transitoklaringsbrief aangedui, gelewer word.199 Voltooiingsprosedures 216. (1) By voltooiing van ’n transito-operasie moet die vervoerder wat die transito-operasie onderneem het of die persoon wat die goedere vir transito klaar— (a) aan die doeanegesag bewys verskaf dat die transito-operasie voltooi is, indien die vervoerder of die persoon wat die goedere klaar deur die doeanegesag versoek word om sodanige bewys te verskaf; en (b) voldoen aan die ander vereistes soos wat by reël vir so ’n vervoerder of persoon voorgeskryf mag word. 15 20 (2) Bewys wat ingevolge subartikel (1) versoek word, moet— (a) in die vorm en formaat wees en die inligting bevat soos by reël voorgeskryf mag word; 25 (b) verskaf word binne die tydperk soos by reël voorgeskryf mag word; en (c) elektronies ooreenkomstig artikel 913 verskaf word, maar kan in die geval van ’n persoon wat die goedere vir transito klaar in papierformaat verskaf word. (3) ’n Vervoerder is van voldoening aan subartikel (1) onthef indien die persoon wat die goedere vir transito klaar aan daardie subartikel voldoen. Deel 4 Ander aangeleenthede Verantwoordelikheid om te verseker dat daar aan transitovereistes voldoen word 217. (1) (a) Die verantwoordelik om te verseker dat ’n nasionale of internasionale transito-operasie onderneem en voltooi word volgens voorskrif van hierdie Wet en enige stappe gedoen, of lasgewings uitgereik, deur die doeanegesag ingevolge artikel 123, rus op die vervoerder wat die transito-operasie onderneem. (b) Indien die vervoerder wat die transito-operasie onderneem nie die persoon is wat die klaringsbrief ingedien het nie, of die vervoer van die goedere aan ’n ander vervoerder gesubkontrakteer het, rus die verantwoordelik bedoel in paragraaf (a) gesamentlik en afsonderlik op die vervoerder en die persoon wat die goedere klaar of daardie ander vervoerder, na gelang van die geval. (2) Die verantwoordelikheid om te verseker dat goedere onder internasionale transito uitgevoer word, rus op die persoon wat die goedere vir internasionale transito klaar. Indien die goedere nie uitgevoer word binne ’n tydsraam vanaf die begin van die transito-operasie soos by reël, saamgelees met artikels 908 en 909, voorgeskryf mag word nie— (a) moet die persoon wat die goedere klaar die doeanegesag onmiddellik in kennis stel van— - 199 Verify source ↗
Let op die onderskeid tussen voltooiing van ’n internasionale transito-operasie wat eindig by
A person who cleared goods for international transit must, on request, prove to the customs authority that the goods were exported.
199. Let op die onderskeid tussen voltooiing van ’n internasionale transito-operasie wat eindig by aflewering van die goedere by die afleweringspunt en afhandeling van die prosedure vir internasionale transito wat eindig by uitvoer van die goedere. 30 35 40 45 278 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 278 (b) the failure to export the goods;200 and the reasons for the failure; and (i) (ii) the customs authority may, whether a notification in terms of paragraph (a) has been given or not— (i) secure the goods or require the goods to be secured in such manner as the customs authority may determine pending the export of the goods in terms of the release; 5 (ii) withdraw in terms of section 105 the release given in respect of the (iii) goods;201 or issue a direction in terms of section 112(2) whether or not the release has been withdrawn. 10 (3) (a) A person who cleared goods for international transit must on request by the customs authority provide proof to the customs authority that the goods were exported, as may be prescribed by rule. (b) The burden to prove that goods released for international transit have been 15 exported rests on the person clearing the goods. (4) The responsibilities conferred in terms of subsections (1), (2) and (3) do not absolve any other person from complying with this Act or any steps or directions referred to in that subsection in connection with the transit of the goods. Rules to facilitate implementation of this Chapter - 218 Verify source ↗
Rules made in terms of section 903 to facilitate the implementation of this
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.
218. Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules— (a) prescribing additional requirements— (i) (ii) for the clearance or release of goods for national or international transit; or relating to goods under the national or international transit procedure; and regulating the application of this Chapter to the coastwise carriage of imported goods under national or international transit, including conditions that must be complied with if imported goods under transit are transported in coasting vessels also carrying goods in free circulation. (b) Offences in terms of this Chapter 219. (1) A person is guilty of an offence if that person contravenes— (a) (b) section 198(2)(a) or (b), or 209(1); or section 208. (2) A carrier carrying out a transit operation in respect of any goods is guilty of an offence— (a) (b) (c) section 214(1) or (3), or 216(1)(b); if that carrier fails to comply with— (i) (ii) a request issued in terms of section 216(1)(a); or (iii) a direction issued in terms of section 213(1); if section 204, 206(1), (2) or (3)(a) or (b), 207(2), 209(2) or (3), 210(1), 211 or 212 is contravened or not complied with in respect of those goods; or if a direction issued or a condition imposed in terms of section 213 is contravened or not complied with in respect of those goods. 20 25 30 35 40 45 (3) The carrier carrying out a transit operation or, if section 217(1)(b) applies, that carrier and any other person or other carrier referred to in that section, is guilty of an offence if the transit operation is not carried out and completed in accordance with this Act. (4) The licensee of a customs controlled area where a transit operation commences or 50 ends, is guilty of an offence if that person fails to comply with section 206(4).
Part
Chapter may include rules—
- 200 Verify source ↗
Failure to load goods for export will appear from outturn reports to be submitted by terminal
Terminal operators must submit outturn reports.
200. Failure to load goods for export will appear from outturn reports to be submitted by terminal operators. - 201 Verify source ↗
For consequences of a withdrawal of a release, see section 106.
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.
201. For consequences of a withdrawal of a release, see section 106. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 279 Wet No 31 van 2014 279 (i) die versuim om die goedere uit te voer;200 en (ii) die redes vir die versuim; en (b) kan die doeanegesag, hetsy ’n kennisgewing ingevolge paragraaf (a) gegee is of nie— (i) die goedere beveilig, of vereis dat die goedere beveilig word, op dié wyse soos die doeanegesag mag bepaal hangende die uitvoer van die goedere ingevolge die vrystelling; (ii) die vrystelling wat ten opsigte van die goedere verleen is ingevolge (iii) artikel 105 intrek;201 of ’n lasgewing ingevolge artikel 112(2) uitreik ongeag of die vrystelling ingetrek is of nie. (3) (a) ’n Persoon wat goedere vir internasionale transito geklaar het, moet op versoek deur die doeanegesag bewys aan die doeanegesag verskaf dat die goedere uitgevoer is, soos by reël voorgeskryf mag word. (b) Die onus om te bewys dat goedere vrygestel vir internasionale transito uitgevoer is, rus op die persoon wat die goedere klaar. (4) Die verantwoordelikhede ingevolge subartikels (1), (2) en (3) opgedra, onthef nie enige ander persoon van voldoening aan hierdie Wet of enige stappe of lasgewings in daardie subartikel bedoel in verband met die transito van die goedere nie. Reëls ter fasilitering van implementering van hierdie Hoofstuk - 218 Verify source ↗
Reëls ingevolge artikel 903 uitgevaardig om die implementering van hierdie
This provision allows rules about transit goods and makes several transit-related breaches criminal offences.
218. Reëls ingevolge artikel 903 uitgevaardig om die implementering van hierdie Hoofstuk te fasiliteer, kan reëls insluit— (a) wat bykomende vereistes voorskryf— (i) vir die klaring of vrystelling van goedere vir nasionale of internasionale transito; of (ii) betreffende goedere onder die prosedure vir nasionale of internasionale transito; en (b) wat die toepassing van hierdie Hoofstuk op die kusvervoer van ingevoerde goedere onder nasionale of internasionale transito reël, met inbegrip van voorwaardes waaraan voldoen moet word indien ingevoerde goedere onder transito vervoer word in kusvaartuie wat ook goedere in vry sirkulasie vervoer. Misdrywe ingevolge hierdie Hoofstuk 219. (1) ’n Persoon is aan ’n misdryf skuldig indien daardie persoon— (a) artikel 198(2)(a) of (b) of 209(1) oortree; of (b) artikel 208 oortree. (2) ’n Vervoerder wat ’n transito-operasie ten opsigte van enige goedere onderneem, is aan ’n misdryf skuldig— (a) (b) (c) ’n versoek ingevolge artikel 216(1)(a) uitgereik; of ’n lasgewing ingevolge artikel 213(1) uitgereik; indien daardie vervoerder versuim om te voldoen aan— (i) artikel 214(1) of (3) of 216(1)(b); (ii) (iii) indien artikel 204, 206(1), (2) of (3)(a) of (b), 207(2), 209(2) of (3), 210(1), 211 of 212 oortree word of nie aan voldoen word nie ten opsigte van daardie goedere; of indien ’n lasgewing uitgereik of ’n voorwaarde opgelê ingevolge artikel 213 oortree word of nie aan voldoen word nie ten opsigte van daardie goedere. (3) Die vervoerder wat ’n transito-operasie onderneem of, indien artikel 217(1)(b) van toepassing is, daardie vervoerder en enige ander persoon of ander vervoerder in daardie artikel bedoel, is aan ’n misdryf skuldig indien die transito-operasie nie onderneem en voltooi word volgens voorskrif van hierdie Wet nie. (4) Die lisensiehouer van ’n doeanebeheergebied waar ’n transito-operasie begin of eindig, is aan ’n misdryf skuldig indien daardie persoon versuim on aan artikel 206(4) te voldoen. 5 10 15 20 25 30 35 40 45 50 - 200 Verify source ↗
Versuim om goedere vir uitvoer te laai, sal blyk uit opleweringsverslae wat deur terminaaloperateurs
Failure to load goods for export is shown by delivery reports filed by terminal operators.
200. Versuim om goedere vir uitvoer te laai, sal blyk uit opleweringsverslae wat deur terminaaloperateurs ingedien word. - 201 Verify source ↗
Vir gevolge van intrekking van ’n vrystelling, kyk artikel 106.
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.
201. Vir gevolge van intrekking van ’n vrystelling, kyk artikel 106. 280 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 280 (5) A person clearing goods for international transit is guilty of an offence if that person fails to comply with— section 217(2)(a); or (a) (b) a request issued in terms of section 217(3)(a). (6) An offence referred to in subsection (1)(b) is a Category 1 offence. 5 CHAPTER 10 EXCISE WAREHOUSE TRANSIT PROCEDURE Part 1 Introductory provisions Purpose and application of this Chapter 10 220. (1) The purpose of this Chapter is to regulate the excise warehouse transit procedure. (2) This Chapter applies to the transport to excise manufacturing warehouse of imported goods referred to in section 224(1) that are not in free circulation, excluding the transport of such goods between excise warehouses. 15 Excise warehouse transit procedure202
Part
Chapter 8, from a place in the Republic203 to a licensed excise manufacturing warehouse
- 223 Verify source ↗
Chapters 4, 5 and 7, except insofar as a provision of those Chapters is modified,
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.
223. Chapters 4, 5 and 7, except insofar as a provision of those Chapters is modified, qualified or deviated from in this Chapter,204 apply to goods under the excise warehouse transit procedure, including to the clearance and release of goods for the excise warehouse transit procedure. 30 35 40 - 202 Verify source ↗
For tax status of goods under the excise warehouse transit procedure, see section 141. For
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.
202. For tax status of goods under the excise warehouse transit procedure, see section 141. For consequences of non-compliance with the excise warehouse transit procedure, see sections 112 and 115. - 203 Verify source ↗
This includes transport of the goods from the place of entry or from a storage warehouse to the
This provision says that transport of goods from the place of entry or from a storage warehouse to the excise warehouse is included.
203. This includes transport of the goods from the place of entry or from a storage warehouse to the excise warehouse. - 204 Verify source ↗
In the case of an inconsistency between a provision of this Chapter and a general provision
If this Chapter conflicts with a general provision in Chapter 4 or 7, this Chapter takes priority.
204. In the case of an inconsistency between a provision of this Chapter and a general provision contained in Chapter 4 or 7 the provision of this Chapter prevails. See sections 88(3) and 162(3). STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 281 Wet No 31 van 2014 281 (5) ’n Persoon wat goedere vir internasionale transito klaar, is aan ’n misdryf skuldig indien daardie persoon versuim om te voldoen aan— (a) artikel 217(2)(a); of (b) ’n versoek ingevolge artikel 217(3)(a) uitgereik. (6) ’n Misdryf bedoel in subartikel (1)(b) is ’n Kategorie 1 misdryf. 5 HOOFSTUK 10 PROSEDURE VIR AKSYNSPAKHUISTRANSITO Deel 1 Inleidende bepalings Doel en toepassing van hierdie Hoofstuk 10 220. (1) Die doel van hierdie Hoofstuk is om die prosedure vir aksynspakhuistransito te reguleer. (2) Hierdie Hoofstuk is van toepassing op die vervoer na aksynspakhuise van ingevoerde goedere bedoel in artikel 224(1) wat nie in vry sirkulasie is nie, uitgesonderd die vervoer van sulke goedere tussen aksynspakhuise. 15 Prosedure vir aksynspakhuistransito202 - 221 Verify source ↗
Aksynspakhuistransito is ’n doeaneprosedure ingevolge waarvan goedere
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.
221. Aksynspakhuistransito is ’n doeaneprosedure ingevolge waarvan goedere waarop hierdie Hoofstuk van toepassing is, vervoer mag word sonder vooraf klaring van die goedere vir binnelandse gebruik kragtens Hoofstuk 8 vanaf ’n plek in die Republiek203 na ’n gelisensieerde aksynspakhuis vir ’n doel wat die goedere by lewering daarvan aan die aksynspakhuis aan die Wet op Aksynsreg onderworpe sal stel. 20 Begin en afhandeling van prosedure vir aksynspakhuistransito 222. (1) (a) Goedere kom onder die prosedure vir aksynspakhuistransito wanneer die goedere vir transito na ’n gelisensieerde aksynspakhuis geklaar word. (b) Die prosedure is, behoudens subartikel (2), afgehandel wanneer die goedere by die 25 gelisensieerde aksynspakhuis afgelewer word. (2) Die prosedure vir aksynspakhuistransito, met betrekking tot enige goedere, eindig voor die afhandeling daarvan indien afhandeling van die prosedure deur ’n gebeurtenis bedoel in artikel 109(2) onderbreek word. (3) (a) By afhandeling van die prosedure vir aksynspakhuistransito soos in subartikel (1) beoog, word die Wet op Aksynsreg op die goedere van toepassing en geld daardie Wet vir enige vervaardiging en ander prosesse waarin die goedere gebruik word, met inbegrip van die berging, hantering en vervoer van die goedere en ander stappe ten opsigte van die goedere vir doeleindes van daardie prosesse gedoen. (b) Indien die prosedure vir aksynspakhuistransito eindig voor die afhandeling daarvan soos in subartikel (2) beoog, moet daar met die goedere volgens voorskrif van hierdie Wet gehandel word. Mate waarin Hoofstukke 4, 5 en 7 van toepassing is - 223 Verify source ↗
Hoofstukke 4, 5 en 7, behalwe in soverre ’n bepaling van daardie Hoofstukke
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.
223. Hoofstukke 4, 5 en 7, behalwe in soverre ’n bepaling van daardie Hoofstukke aangepas, gekwalifiseer of van afgewyk word in hierdie Hoofstuk,204 is van toepassing op goedere onder die prosedure vir aksynspakhuistransito, asook op die klaring en vrystelling van goedere vir die prosedure vir aksynspakhuistransito. 30 35 40 - 202 Verify source ↗
Vir belastingstatus van goedere onder die prosedure vir aksynspakhuistransito, kyk artikel 141. Vir
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.
202. Vir belastingstatus van goedere onder die prosedure vir aksynspakhuistransito, kyk artikel 141. Vir gevolge van nie-voldoening aan die prosedure vir aksynspakhuistransito, kyk artikels 112 en 115. - 203 Verify source ↗
Dit sluit in vervoer van die goedere vanaf die plek van toegang of vanaf ’n bergingspakhuis na die
This provision says the definition includes transporting goods from the place of entry or from a storage warehouse to the excise warehouse.
203. Dit sluit in vervoer van die goedere vanaf die plek van toegang of vanaf ’n bergingspakhuis na die aksynspakhuis. - 204 Verify source ↗
In die geval van enige onbestaanbaarheid tussen ’n bepaling van hierdie Hoofstuk en ’n algemene
If a Chapter provision conflicts with a general provision in Chapter 4 or 7, the Chapter provision prevails.
204. In die geval van enige onbestaanbaarheid tussen ’n bepaling van hierdie Hoofstuk en ’n algemene bepaling in Hoofstuk 4 of 7 vervat, geniet die bepaling van hierdie Hoofstuk voorrang. Kyk artikels 88(3) en 162(3). 282 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 282 Part 2 Clearance and release of goods for excise warehouse transit Clearance of goods for excise warehouse transit 224. (1) Imported goods may be cleared for the excise warehouse transit procedure only if those goods are of a class or kind authorised in the Excise Duty Act as goods that may be cleared for excise warehouse transit. 5 (2) Goods to be cleared for excise warehouse transit must be cleared in accordance with section 223. Persons entitled to submit excise warehouse transit clearance declarations
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