Customs Control Act
Part 12 of 17 · provisions 2,201–2,400
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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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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- 208 Verify source ↗
So ’n toestemming of lasgewing kan onderworpe aan voorwaardes uitgereik word. Kyk artikel 918.
A permission or order may be issued subject to conditions.
208. So ’n toestemming of lasgewing kan onderworpe aan voorwaardes uitgereik word. Kyk artikel 918. - 209 Verify source ↗
Die begin en voltooiing van ’n aksynspakhuistransito-operasie moet onderskei word van die begin
The start and completion of an excise warehouse transit operation must be distinguished from the start and end of the transit procedure under articles 195 and 196.
209. Die begin en voltooiing van ’n aksynspakhuistransito-operasie moet onderskei word van die begin en afhandeling van die prosedure vir aksynspakhuistransito ingevolge artikels 195 en 196. - 210 Verify source ↗
Vir belastinggevolge indien goedere geag word vir binnelandse gebruik geklaar te wees, kyk artikel
Vehicles or containers used in excise warehouse transit must meet prescribed requirements; if they do not, customs may withhold release. When goods are moved to another vehicle or container, the new carrier must notify customs and update the transport document or road manifest, unless the transport is multi-modal.
210. Vir belastinggevolge indien goedere geag word vir binnelandse gebruik geklaar te wees, kyk artikel 154. 286 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 286 Technical requirements of vehicles or containers used in excise warehouse transit operations 232. (1) A vehicle or container used in an excise warehouse transit operation must comply with such requirements as may be prescribed by rule to secure the goods during the operation. (2) If a vehicle or container does not comply with the prescribed requirements, the customs authority may withhold release of the goods for excise warehouse transit in that vehicle or container. Transfer of goods in excise warehouse transit to other vehicle or container 233. (1) If goods in an excise warehouse transit operation are transferred in terms of section 130 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 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. (2) This section does not apply to the multi-modal transport of goods in transit. 5 10 15 20 Multi-modal excise warehouse transit of goods - 234 Verify source ↗
If an excise warehouse transit operation is carried out by means of multi-modal
A road carrier moving excise warehouse 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 the transit operation is completed.
234. If an excise warehouse transit operation is carried out by means of multi-modal transport of the goods, the goods may be transferred from one means of transport to another only— 25 (a) within a customs controlled area; and (b) in accordance with any other requirements as may be prescribed by rule. Excise warehouse transit operations carried out by road carriers 235. (1) A road carrier carrying out an excise warehouse transit operation must keep 30 a road manifest of all the cargo transported on board the vehicle. (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 (b) rule; identify the goods transported under the excise warehouse transit operation; and 35 (c) distinguish those goods from any other goods on board the vehicle. (3) Until the excise warehouse transit operation 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 excise warehouse 40 transit goods. Completion of excise warehouse transit operations - 236 Verify source ↗
An excise warehouse transit operation is completed when the transit goods are
An excise warehouse transit operation is completed when the goods are delivered at the delivery point named in the transit clearance declaration.
236. An excise warehouse transit operation is completed when the transit goods are delivered at the delivery point indicated in the excise warehouse transit clearance declaration. 45 Completion procedures 237. (1) Upon completion of an excise warehouse transit operation, the carrier who has carried out the excise warehouse transit operation or the person clearing the goods for transit must— 50 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 287 Wet No 31 van 2014 287 Tegniese vereistes van voertuie of houers gebruik in aksynspakhuistransito- operasies 232. (1) ’n Voertuig of houer wat in ’n aksynspakhuistransito-operasie gebruik word, moet ter beveiliging van die goedere tydens die operasie voldoen aan die vereistes soos by reël voorgeskryf word. (2) Indien ’n voertuig of houer nie aan die voorgeskrewe vereistes voldoen nie, kan die doeanegesag vrystelling van die goedere vir aksynspakhuistransito in daardie voertuig of houer terughou. 5 Oorplasing van goedere in aksynspakhuistransito na ander voertuig of houer 233. (1) Indien goedere in ’n aksynspakhuistransito-operasie ingevolge artikel 130 oorgeplaas word na ’n ander voertuig of houer wat onder die operasionele beheer van ’n ander vervoerder is, moet die nuwe vervoerder— 10 (a) aan die doeanegesag kennis gee dat die goedere na ’n ander voertuig of houer oorgeplaas is; en (b) die vervoerdokument of pad manifes van daardie vervoerder endosseer met— (i) besonderhede van die vorige voertuig of houer waarin die goedere 15 vervoer is, soos by reël voorgeskryf mag word; (ii) die houernommer, indien van toepassing, waarin die goedere vervoer was; (iii) die naam van die vorige vervoerder; en (iv) die nommer van die vorige vervoerder se vervoerdokument of pad 20 manifes, soos ook al gepas mag wees. (2) Hierdie artikel geld nie vir die multi-modale vervoer van goedere in transito nie. Multi-modale aksynspakhuistransito van goedere - 234 Verify source ↗
Indien ’n aksynspakhuistransito-operasie deur middel van multi-modale vervoer
For excise warehouse transit by multimodal transport, goods may be moved between transport modes only in a customs control area and under any other prescribed rules. Road carriers must keep a road manifest and carry required documents, and carriers or the person clearing the goods may have to prove completion to customs.
234. Indien ’n aksynspakhuistransito-operasie deur middel van multi-modale vervoer van die goedere onderneem word, mag die goedere van een middel van vervoer na ’n ander oorgeplaas word slegs— 25 (a) binne ’n doeanebeheergebied; en (b) ooreenkomstig enige ander vereistes soos by reël voorgeskryf mag word. Aksynspakhuistransito-operasies deur padvervoerders onderneem 30 235. (1) ’n Padvervoerder wat ’n aksynspakhuistransito-operasie onderneem, moet ’n pad manifes hou van al die vrag wat aan boord van die voertuig vervoer word. (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; 35 (b) die goedere wat onder die aksynspakhuistransito-operasie vervoer word, identifiseer; en (c) daardie goedere van enige ander goedere aan boord van die voertuig onderskei. (3) Totdat die aksynspakhuistransito-operasie voltooi word, moet die vervoerder wat 40 die goedere vervoer die volgende in die voertuig hou: (a) die pad manifes; en (b) ’n afskrif van die vrystellingskennisgewing wat ten opsigte van die goedere vir aksynspakhuistransito uitgereik is. Voltooiing van aksynspakhuistransito-operasies 45 236. ’n Aksynspakhuistransito-operasie is voltooi wanneer die transito-goedere by die afleweringspunt in die klaringsbrief vir aksynspakhuistransito aangedui, afgelewer word. Voltooiingsprosedures 237. (1) By voltooiing van ’n aksynspakhuistransito-operasie, moet die vervoerder wat die aksynspakhuistransito-operasie onderneem het of die persoon wat die goedere vir transito klaar— 50 288 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 288 (a) submit to the customs authority proof that the excise warehouse 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 excise warehouse transit complies with that subsection. Part 4 Other matters Responsibility for ensuring compliance with excise warehouse transit require- ments 238. (1) The responsibility for ensuring that an excise warehouse 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 jointly and severally with the carrier who carries out the excise warehouse transit operation and the licensee of the excise manufacturing warehouse where the goods are to be delivered. (2) The responsibilities conferred in terms of subsection (1) 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 excise warehouse transit of the goods. Rules to facilitate implementation of this Chapter - 252 Verify source ↗
A transhipment operation may not commence before the goods are released for
A transhipment operation may not start before the goods are released for transhipment.
252. A transhipment operation may not commence before the goods are released for transhipment.216 Commencement and completion of transhipment operations - 253 Verify source ↗
A transhipment operation—
This section says when a transhipment operation starts and ends, and requires transhipment goods to be secured, moved only with notice to customs, and recorded by the premises licensee.
253. A transhipment operation— (a) commences when the transhipment goods are off-loaded from the vessel or (b) aircraft on board of which the goods were imported into the Republic; and is completed when the transhipment goods are loaded on board the vessel or aircraft that will transport the goods out of the Republic. Transhipment goods to be secured on licensed premises 254. (1) Transhipment goods off-loaded from a vessel or aircraft referred to in section 253(a) at a customs seaport or airport where the transhipment operation is carried out must— (b) (a) be secured at the terminal where the goods are off-loaded or on premises licensed for the receipt, storage and handling of transhipment goods; and if secured on premises referred to in paragraph (a), be kept on those premises until the goods are moved to a terminal at that seaport or airport where the goods are to be loaded on board the vessel or aircraft referred to in section 253(b). (2) No transhipment goods may be moved from one customs controlled area to another customs controlled area at the customs seaport or airport where the transhipment operation is carried out without giving notice to the customs authority as may be prescribed by rule. 5 10 15 20 25 30 35 40 (3) The licensee of premises where transhipment goods are secured in terms of subsection (1) must keep such records of the receipt, handling, storage and delivery of 45 - 216 Verify source ↗
Goods released by the customs authority for transhipment remain in terms of section 28 subject to
Goods released by the customs authority for transhipment still remain under customs control.
216. Goods released by the customs authority for transhipment remain in terms of section 28 subject to customs control despite such release. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 295 Wet No 31 van 2014 295 (c) die datum en tyd wanneer die goedere in die Republiek sal aankom; (d) die doeaneseehawe of -lughawe waar die transverskepingsoperasie uitgevoer sal word; (e) besonderhede van die vaartuig of vliegtuig aan boord waarvan die goedere uit die Republiek vervoer sal word; en enige ander inligting soos by reël voorgeskryf mag word. (f) (2) Indien die besonderhede bedoel in subartikel (1)(e) nie op die tydstip waarop die transverskepingsklaringsbrief ingedien word tot beskikking is van die persoon wat die goedere klaar nie, kan daardie besonderhede afsonderlik op ’n later stadium ingedien word maar voordat die goedere aan boord gelaai word van die vaartuig of vliegtuig wat die goedere uit die Republiek sal vervoer. Ondersteunende dokumente - 250 Verify source ↗
Artikel 176(1) is nie van toepassing ten opsigte van die transverskeping van
Transshipment goods cannot be moved or processed until release and required notice/rules are followed.
250. Artikel 176(1) is nie van toepassing ten opsigte van die transverskeping van goedere nie. Gebruik van ander dokumente as transverskepingsklaringsbriewe 251. ’n Vervoerdokument of ander dokument, soos by reël voorgeskryf mag word, wat uitgereik of ingedien is ten opsigte van die goedere wat transverskeep word, kan as ’n transverskepingsklaringsbrief dien, mits so ’n vervoerdokument of ander dokument die minimum inligting aangaande daardie goedere vermeld soos by reël vir doeleindes van hierdie artikel voorgeskryf mag word. Deel 3 Transverskepingsoperasies Transverskepingsoperasie nie te begin voor vrystelling van goedere 252. ’n Transverskepingsoperasie mag nie begin voordat die goedere vir transverskeping vrygestel is nie.216 Begin en voltooiing van transverskepingsoperasies 253. ’n Transverskepingsoperasie— (a) begin wanneer die transverskepingsgoedere afgelaai word van die vaartuig of vliegtuig aan boord waarvan die goedere in die Republiek ingevoer is; en is voltooi wanneer die transverskepingsgoedere aan boord gelaai is van die vaartuig of vliegtuig wat die goedere uit die Republiek sal vervoer. (b) Transverskepingsgoedere beveilig te word op gelisensieerde persele 254. (1) Transverskepingsgoedere wat van ’n vaartuig of vliegtuig bedoel in artikel 253(a) by ’n doeaneseehawe of -lughawe afgelaai is waar die transverskepingsoperasie uitgevoer word, moet— (b) (a) beveilig word by die terminaal waar die goedere afgelaai word of op ’n perseel is vir die ontvangs, berging en hantering van wat gelisensieer transverskepingsgoedere; en indien beveilig op ’n perseel bedoel in paragraaf (a), op daardie perseel gehou word totdat die goedere verskuif word na ’n terminaal by daardie seehawe of lughawe waar die goedere aan boord van die vaartuig of vliegtuig bedoel in artikel 253(b) gelaai sal word. (2) Geen transverskepingsgoedere mag van een doeanebeheergebied na ’n ander doeanebeheergebied by die doeaneseehawe of -lughawe waar die transverskepings- operasie uitgevoer word, verskuif word sonder dat kennis, soos by reël voorgeskryf mag word, aan die doeanegesag gegee is nie. (3) Die lisensiehouer van ’n perseel waar transverskepingsgoedere ingevolge subartikel (1) beveilig word, moet dié rekords van die ontvangs, hantering, berging en - 216 Verify source ↗
Goedere deur die doeanegesag vir transverskeping vrygestel, bly ingevolge artikel 28 aan
Goods exempted by the customs authority for transhipment still remain subject to customs control.
216. Goedere deur die doeanegesag vir transverskeping vrygestel, bly ingevolge artikel 28 aan doeanebeheer onderworpe ondanks sodanige vrystelling. 5 10 15 20 25 30 35 40 45 296 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 296 the goods as may be prescribed by rule or as the customs authority may require in a specific case. Commencement and completion periods for transhipment operation217 and export of transhipment goods 255. (1) A transhipment operation must, subject to section 258(1)(c), commence within such period from release of the goods for transhipment as may be prescribed by rule read with sections 908 and 909. 5 (2) A transhipment operation must, subject to section 258(1)(c), be completed within such period from commencement of the transhipment operation as may be prescribed by rule read with sections 908 and 909. 10 (3) If subsection (2) is not complied with in respect of transhipment goods, the goods must in terms of section 112(1) for tax purposes be regarded to be cleared for home use under Chapter 8.218 Non-compliance with completion period 256. (1) If a transhipment operation is unlikely to commence within the period applicable to the goods in terms of section 255(1), the person clearing the goods for transhipment must— (a) (b) immediately notify the customs authority of the delay, and the reasons for the delay; and thereafter, if the period within which the transhipment operation must commence has been extended in terms of section 908, notify the customs authority regularly as may be prescribed by rule, of the situation with regard to the commencement of the transhipment operation. (2) If a transhipment operation is not completed within the period applicable to the goods in terms of section 255(2), the licensee of the customs controlled area where the transhipment goods are temporarily stored or handled must immediately notify the customs authority of the delay, and the reasons for the delay. Delivery of transhipment goods for loading on board outgoing vessels or aircraft 257. (1) The person clearing the transhipment goods must ensure that the goods are delivered to the terminal at the customs seaport or airport where the goods are to be loaded on board the vessel or aircraft that will transport the goods out of the Republic. (2) If transhipment goods are to be transported by public road from the customs controlled area where the goods are secured in terms of section 254 to the terminal where the goods are to be loaded on board the vessel or aircraft that will transport the goods out of the Republic— (a) (b) (c) those goods may not be transported by a person other than a carrier licensed for that purpose; the licensee of the premises where those goods are secured may not give delivery of the goods to anyone other than such a licensed carrier; and the carrier transporting the goods may not give delivery of the goods to anyone other than the licensee of the terminal from where the goods are to be loaded on board the vessel or aircraft that will transport the goods out of the Republic. 15 20 25 30 35 40 - 217 Verify source ↗
Commencement and completion of transhipment operation must be distinguished from the
The section says the start and end of a transhipment operation must be distinguished from the start and end of the transhipment procedure under section 243.
217. Commencement and completion of transhipment operation must be distinguished from the commencement and completion of the transhipment procedure in terms of section 243. - 218 Verify source ↗
For tax consequences if goods are regarded to be cleared for home use, see section 154.
If transshipment is not completed on time, the goods may be treated as cleared for home use for tax purposes. The person clearing the goods must also meet delivery, notification, and licensed-carrier requirements.
218. 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 297 Wet No 31 van 2014 297 aflewering van die goedere hou soos by reël voorgeskryf of deur die doeanegesag in ’n bepaalde geval vereis mag word. Begin- en voltooiingstydperke vir transverskepingsoperasies,217 en uitvoer van transverskepingsgoedere 255. (1) ’n Transverskepingsoperasie moet, behoudens artikel 258(1)(c), begin binne dié tydperk vanaf vrystelling van die goedere vir transverskeping soos by reël, saamgelees met artikels 908 en 909, voorgeskryf mag word. (2) ’n Transverskepingsoperasie moet, behoudens artikel 258(1)(c), voltooi wees binne dié tydperk vanaf die begin van die transverskepingsoperasie soos by reël, saamgelees met artikels 908 en 909, voorgeskryf mag word. (3) Indien daar nie ten opsigte van transverskepingsgoedere aan subartikel (2) voldoen word nie, moet die goedere ingevolge artikel 112(1) vir belastingdoeleindes geag word vir binnelandse gebruik kragtens Hoofstuk 8 geklaar te wees.218 Nie-voldoening aan voltooiingstydperk 256. (1) Indien dit onwaarskynlik is dat ’n transverskepingsoperasie binne die tydperk sal begin wat vir die goedere ingevolge artikel 255(1) geld, moet die persoon wat die goedere vir transverskeping klaar— (a) die doeanegesag onmiddellik van die vertraging en die rede vir die vertraging in kennis stel; en (b) daarna, indien die tydperk waarbinne die transverskepingsoperasie moet begin ingevolge artikel 908 verleng is, die doeanegesag gereeld, soos by reël voorgeskryf mag word, in kennis stel van die situasie met betrekking tot die begin van die transverskepingsoperasie. (2) Indien ’n transverskepingsoperasie nie voltooi word binne die tydperk wat vir die goedere ingevolge artikel 255(2) geld nie, moet die lisensiehouer van die doeane- beheergebied waar die transverskepingsgoedere tydelik geberg of hanteer word, die doeanegesag onmiddellik van die vertraging en die redes vir die vertraging in kennis stel. 5 10 15 20 25 Lewering van transverskepingsgoedere vir oplaai aan boord van uitgaande vaartuie of vliegtuie 30 257. (1) Die persoon wat die transverskepingsgoedere klaar, moet toesien dat die goedere gelewer word by die terminaal by die doeaneseehawe of -lughawe waar die goedere aan boord gelaai sal word van die vaartuig of vliegtuig wat die goedere uit die Republiek sal vervoer. (2) Indien transverskepingsgoedere per openbare pad vervoer word vanaf die doeanebeheergebied waar die goedere ingevolge artikel 254 beveilig is na die terminaal waar die goedere aan boord gelaai sal word van die vaartuig of vliegtuig wat die goedere uit die Republiek sal vervoer, mag— (a) daardie goedere nie deur ’n persoon anders as ’n vervoerder wat vir daardie doel gelisensieer is, vervoer word nie; (b) die lisensiehouer van die perseel waar daardie goedere beveilig word nie aflewering van die goedere aan enigiemand behalwe so ’n gelisensieerde vervoerder gee nie; en (c) die vervoerder wat die goedere vervoer, nie aflewering van die goedere aan enigiemand gee behalwe die lisensiehouer van die terminaal waar die goedere aan boord gelaai sal word van die vaartuig of vliegtuig wat die goedere uit die Republiek sal vervoer nie. 35 40 45 - 217 Verify source ↗
Die begin en voltooiing van die transverskepingsoperasie moet onderskei word van die begin en
The start and completion of the transshipment operation must be distinguished from the start and completion of the transshipment procedure under section 243.
217. Die begin en voltooiing van die transverskepingsoperasie moet onderskei word van die begin en afhandeling van die transverskepingsprosedure ingevolge artikel 243. - 218 Verify source ↗
Vir belastinggevolge indien goedere geag word geklaar te wees vir binnelandse gebruik, kyk artikel
The customs authority can direct how transhipment goods must be handled, and terminal operators and persons clearing transhipment goods must notify or prove export in specified situations.
218. Vir belastinggevolge indien goedere geag word geklaar te wees vir binnelandse gebruik, kyk artikel 154. 298 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 298 Measures to ensure integrity of transhipment operations 258. (1) The customs authority may, in addition to its other enforcement functions,219 take any steps or issue any directions necessary to identify transhipment goods and to guard against any unauthorised interference with the goods whilst in the Republic or during the transportation thereof out of the Republic, including by— (a) (b) (c) (d) stipulating the specific customs controlled area to which the goods must be delivered; requiring security in terms of Chapter 31 or any security additional to security already given in terms of that Chapter; shortening the time limit within which the transhipment operation must in terms of section 255(1) commence or in terms of section 255(2) be completed or the goods be exported from the Republic; and requiring that the goods be transhipped and exported from the Republic under customs escort. 5 10 (2) Any steps taken or directions issued by the customs authority in terms of 15 subsection (1) are subject to such conditions or specifications as— (a) may be prescribed by rule; or (b) the customs authority may determine in a specific case. Part 4 Other matters Responsibilities for ensuring compliance with transhipment requirements 259. (1) The licensee of a terminal where transhipment goods are to be loaded on board a vessel or aircraft that will transport the goods out of the Republic must immediately notify the customs authority if the goods are removed from the terminal for a purpose other than the loading of the goods on board that vessel or aircraft. (2) An outturn report submitted in respect of transhipment goods by a licensee in terms of Part 6 of Chapter 3 must— (a) declare that the goods to which it relates are transhipment goods; and (b) reflect all the information as may be prescribed by rule for such goods. (3) If transhipment goods loaded on board the vessel or aircraft that will transport the goods out of the Republic, are not exported from the Republic within a timeframe from commencement of the transhipment operation as may be prescribed by rule read with sections 908 and 909, the person clearing the goods for transhipment must— (a) (b) immediately notify the customs authority of the delay, and the reasons for the delay; and thereafter notify the customs authority regularly as may be prescribed by rule, of the situation with regard to the export of the goods from the Republic. (4) (a) A person who cleared goods for transhipment 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 transhipment have been exported rests on the person clearing the goods. Rules to facilitate implementation of this Chapter 20 25 30 35 40 - 274 Verify source ↗
Only the following persons may, subject to section 165(2), submit clearance
Only certain persons may submit clearance declarations for export goods under temporary admission, and this is subject to section 165(2).
274. Only the following persons may, subject to section 165(2), submit clearance declarations to clear for export goods under temporary admission in terms of Part 2:229 (a) The person who originally cleared the goods in terms of Part 2 for temporary (b) (c) admission;230 the owner of the goods, if ownership in the goods has been transferred whilst under temporary admission and the new owner is located in the Republic; the agent in the Republic of the owner referred to in paragraph (b), if that owner is not located in the Republic; or (d) a customs broker referred to in section 165(1)(b). Contents of export clearance declarations - 275 Verify source ↗
A clearance declaration submitted in terms of Part 2 of Chapter 16 for the export
A clearance declaration for export of goods under temporary admission must include specific extra details.
275. A clearance declaration submitted in terms of Part 2 of Chapter 16 for the export of goods cleared for temporary admission in terms of Part 2 must, in addition to the information required in terms of sections 167 and 367, state— (a) (b) (c) the goods are cleared for export under the temporary admission that procedure; the number and date of the clearance declaration in terms of which the goods were cleared for temporary admission; and the period for which the goods remained in the Republic. Simplified export clearance and release for commercial trucks leaving Republic - 276 Verify source ↗
Trucks cleared as a means of transport for temporary admission in terms of
Trucks cleared as temporary-admission transport may be cleared and released, despite other provisions in this Part.
276. Trucks cleared as a means of transport for temporary admission in terms of section 270 may, despite the other provisions of this Part, be cleared and released for 25 30 35 40 - 226 Verify source ↗
See section 391.
This section directs the reader to section 391.
226. See section 391. - 227 Verify source ↗
See also section 361(2)(b)(i) which states that Chapter 16 applies to goods destined for re-export
This section points to section 361(2)(b)(i), which says Chapter 16 applies to goods destined for re-export under the temporary admission procedure.
227. See also section 361(2)(b)(i) which states that Chapter 16 applies to goods destined for re-export under the temporary admission procedure. - 228 Verify source ↗
See section 110.
This section refers the reader to section 110.
228. See section 110. - 229 Verify source ↗
See section 165(1)(a).
This section points the reader to section 165(1)(a).
229. See section 165(1)(a). - 230 Verify source ↗
For person who cleared goods, see section 166.
This section points readers to section 166 for a person who cleared goods.
230. For person who cleared goods, see section 166. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 307 Wet No 31 van 2014 307 ooreenkomstig verkorte klarings- en vrystellingsprosesse en -vereistes waarvoor in Deel 3 van Hoofstuk 24 voorsiening gemaak word, indien— (a) die voertuig, vaartuig of ligte vliegtuig nie die Republiek op die terugwaartse fase van die prosedure vir tydelike uitvoer binnegekom het nie;226 (b) geen internasionale klaringsreëlings in Deel 4 bedoel vir die voertuig, 5 vaartuig of ligte vliegtuig beskikbaar is nie; en (c) die voertuig, vaartuig of ligte vliegtuig bestem is om die Republiek te verlaat sonder enige onderbreking in die lopende gebruik daarvan as ’n private middel van vervoer vir daardie reisiger. Deel 3 10 Heruitvoer van goedere onder tydelike toelating ingevolge Deel 2 Verpligting om goedere onder tydelike toelating ingevolge Deel 2 vir uitvoer te klaar en her uit te voer binne toepaslike tydsrame 273. (1) Goedere ingevolge Deel 2 vir tydelike toelating geklaar en vrygestel, moet voor verstryking van die tydperk wat ingevolge artikel 269 vir die goedere geld— 15 (a) vir uitvoer ooreenkomstig Hoofstuk 16,227 saamgelees met artikel 265(b), geklaar word; en (b) by vrystelling vir uitvoer, uit die Republiek heruitgevoer word. (2) Subartikel (1) is nie van toepassing nie indien die goedere vir ’n ander doeaneprosedure of vir binnelandse gebruik geklaar en vrygestel word, soos in die omstandighede toelaatbaar mag wees.228 20 Persone wat uitvoerklaringsbriewe vir goedere onder tydelike toelating mag indien - 274 Verify source ↗
Slegs die volgende persone mag, behoudens artikel 165(2), klaringsbriewe
Only certain persons may clear for export goods that were cleared under temporary admission, and the bill of entry must include specific details.
274. Slegs die volgende persone mag, behoudens artikel 165(2), klaringsbriewe indien om goedere onder tydelike toelating ingevolge Deel 2, vir uitvoer te klaar:229 (a) Die persoon wat oorspronklik die goedere ingevolge Deel 2 vir tydelike 25 toelating geklaar het;230 (b) die eienaar van die goedere, indien eiendomsreg op die goedere oorgedra is terwyl dit onder tydelike toelating is en die nuwe eienaar in die Republiek gesetel is; (c) die agent in die Republiek van die eienaar bedoel in paragraaf (b), indien 30 daardie eienaar nie in die Republiek gesetel is nie; of ’n doeanemakelaar in artikel 165(1)(b) bedoel. (d) Inhoud van uitvoerklaringsbriewe 275. ’n Klaringsbrief ingevolge Deel 2 van Hoofstuk 16 ingedien vir die uitvoer van goedere wat ingevolge Deel 2 vir tydelike toelating geklaar is, moet benewens die inligting wat ingevolge artikels 167 en 367 vereis word, die volgende vermeld: (a) Dat die goedere vir uitvoer geklaar word onder die prosedure vir tydelike toelating; (b) die nommer en datum van die klaringsbrief ingevolge waarvan die goedere vir tydelike toelating geklaar is; en (c) die tydperk wat die goedere in die Republiek aanwesig is. 35 40 Verkorte uitvoerklaring en -vrystelling vir kommersiële trokke wat Republiek verlaat - 276 Verify source ↗
Trokke wat as ’n middel van vervoer vir tydelike toelating ingevolge artikel 270
Trucks declared as means of transport for temporary admission under section 270 may be declared and released for export under the temporary-admission procedure, despite other rules in this Part.
276. Trokke wat as ’n middel van vervoer vir tydelike toelating ingevolge artikel 270 geklaar is, kan, ondanks die ander bepalings van hierdie Deel, vir uitvoer onder die prosedure vir tydelike toelating geklaar en vrygestel word ooreenkomstig verkorte 45 - 226 Verify source ↗
Kyk artikel 391.
This section directs the reader to article 391.
226. Kyk artikel 391. - 227 Verify source ↗
Kyk ook artikel 361(2)(b)(i) wat bepaal dat Hoofstuk 16 van toepassing is op goedere bestem vir
This section points readers to article 361(2)(b)(i), which says Chapter 16 applies to goods intended for re-export under temporary admission.
227. Kyk ook artikel 361(2)(b)(i) wat bepaal dat Hoofstuk 16 van toepassing is op goedere bestem vir heruitvoer onder die prosedure vir tydelike toelating. - 228 Verify source ↗
Kyk artikel 110.
This section points the reader to article 110.
228. Kyk artikel 110. - 229 Verify source ↗
Kyk artikel 165(1)(a).
This section tells the reader to look at article 165(1)(a).
229. Kyk artikel 165(1)(a). - 230 Verify source ↗
Vir persoon wat goedere klaar, kyk artikel 166.
This section points readers to article 166 for a person preparing goods and mentions simplified export clearance/release for buses and taxis leaving the Republic.
230. Vir persoon wat goedere klaar, kyk artikel 166. 308 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 308 export under the temporary admission procedure in accordance with simplified clearance and release processes and requirements provided for in Part 3 of Chapter 24. Simplified export clearance and release for buses and taxis leaving Republic - 277 Verify source ↗
Buses or taxis cleared as a means of transport for temporary admission in terms
Buses or taxis cleared for temporary admission may be cleared and released for export under the temporary admission procedure.
277. Buses or taxis cleared as a means of transport for temporary admission in terms of section 271 may, despite the other provisions of this Part, be cleared and released for export under the temporary admission procedure in accordance with simplified clearance and release processes and requirements provided for in Part 3 of Chapter 24. Simplified export clearance and release for private vehicles, small vessels and light aircraft leaving Republic - 278 Verify source ↗
Vehicles, vessels or light aircraft cleared for temporary admission in terms of
Certain vehicles, vessels, or light aircraft admitted temporarily for a traveller may be cleared and released for export under the temporary admission procedure.
278. Vehicles, vessels or light aircraft cleared for temporary admission in terms of section 272 as a private means of transport for a traveller visiting the Republic may, despite the other provisions of this Part, be cleared and released for export under the temporary admission procedure in accordance with simplified clearance and release processes and requirements provided for in Part 3 of Chapter 24. 5 10 Proof of re-export of goods under temporary admission in terms of Part 2 15 - 279 Verify source ↗
The burden to prove that goods cleared and released for temporary admission
The person who cleared goods for temporary admission must prove the goods were re-exported, or loaded for re-export, as required by the section.
279. The burden to prove that goods cleared and released for temporary admission under Part 2 were loaded for re-export, or re-exported from the Republic, in accordance with the export procedure, or were re-exported from the Republic within the period applicable to the goods in terms of section 269, rests on the person who cleared the goods for temporary admission. 20 Temporary admission of goods under international clearance arrangements Part 4 Application of this Part 280. (1) This Part— (a) gives effect to— the Convention on Temporary Admission; and (i) (ii) any agreement between the Republic and another country regulating the temporary admission of goods from that other country into the Republic in accordance with agreed customs arrangements; and (b) applies to goods— (i) described in the Convention or agreement and imported into the (ii) Republic; and that may in terms of the Convention or agreement be cleared for temporary admission in the Republic on authority of CPD or ATA carnets which guarantee in accordance with the Convention or agreement the payment of any tax that may be or become payable on those goods. (2) Goods to be cleared for temporary admission under this Part must be cleared in accordance with section 265(a), read with section 281. 25 30 35 Clearance and release of goods for temporary admission on authority of CPD and ATA carnets 40 281. (1) Goods to which this Part applies may be cleared and released for temporary admission on authority of a CPD or ATA carnet. (2) Goods may be cleared for temporary admission on authority of a CPD or ATA carnet only if the CPD or ATA carnet— (a) was issued by an issuing association; (b) is guaranteed by a guaranteeing association approved in terms of section 282; and 45 (c) has been accepted by the customs authority. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 309 Wet No 31 van 2014 309 klarings- en vrystellingsprosesse en -vereistes waarvoor in Deel 3 van Hoofstuk 24 voorsiening gemaak word. Verkorte uitvoerklaring en -vrystelling vir busse en taxi’s wat Republiek verlaat - 324 Verify source ↗
Goods may be sold in a tax free shop only to—
Goods in a tax free shop may be sold only to travellers and crew who are about to depart, and who hold valid boarding passes or similar documents.
324. Goods may be sold in a tax free shop only to— (a) travellers and crew— (i) about to depart from the sea, air or rail travellers terminal or land border-post where the tax free shop is situated on board a foreign-going railway carriage or vehicle to a vessel or aircraft, cross-border destination outside the Republic; and (ii) holding valid boarding passes or other documents indicating that they are about to undertake the voyage to such destination, as may be prescribed by rule;255 or 35 40 - 252 Verify source ↗
Goods not in free circulation which have been released by the customs authority for supply to a tax
Goods not in free circulation that are released for supply to a tax free shop still remain under customs control.
252. Goods not in free circulation which have been released by the customs authority for supply to a tax free shop remain in terms of section 28 subject to customs control despite such release. - 253 Verify source ↗
See section 165(1)(a).
This section directs the reader to section 165(1)(a).
253. See section 165(1)(a). - 254 Verify source ↗
Rules under section 6 regulate the sale of goods to BLNS travellers.
Rules under section 6 regulate the sale of goods to BLNS travellers.
254. Rules under section 6 regulate the sale of goods to BLNS travellers. - 255 Verify source ↗
Goods sold in a tax free shop to persons referred to in section 324 are accompanied or
Goods sold in a tax free shop to persons referred to in section 324 are treated as baggage under Chapter 21, and Chapter 16 export-clearance rules do not apply to that baggage when the persons leave the Republic.
255. Goods sold in a tax free shop to persons referred to in section 324 are accompanied or unaccompanied baggage to which Chapter 21 applies. Chapter 16 regulating the clearance of goods for export from the Republic does not apply to such baggage which persons have with them when leaving the Republic. See section 361(3). STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 333 Wet No 31 van 2014 333 winkel ontvang word nie tensy daardie goedere onder die prosedure vir belastingvry- winkels vir verskaffing aan daardie belastingvry-winkel geklaar en vrygestel is.252 (2) Goedere wat nie in vry sirkulasie is nie wat bestem is vir klaring vir verskaffing aan ’n belastingvry-winkel, moet volgens voorskrif van artikel 318 geklaar word. Persone wat klaringsbriewe vir prosedure vir belastingvry-winkels mag indien 5 - 320 Verify source ↗
Slegs die volgende persone mag, behoudens artikel 165(2), klaringsbriewe
Only the duty-free shop licensee or a customs broker referred to in section 165(1)(b) may clear goods for supply to a duty-free shop, subject to section 165(2).
320. Slegs die volgende persone mag, behoudens artikel 165(2), klaringsbriewe indien om goedere vir verskaffing aan ’n belastingvry-winkel te klaar:253 (a) Die lisensiehouer van die belastingvry-winkel; of ’n doeanemakelaar in artikel 165(1)(b) bedoel. (b) Inhoud van klaringsbriewe vir belastingvry-winkels 321. ’n Klaringsbrief vir die prosedure vir belastingvry-winkels moet, benewens die inligting wat ingevolge artikel 167 verstrek moet word, die volgende vermeld: (a) Dat die goedere onder die prosedure vir belastingvry-winkels vir verskaffing aan ’n belastingvry-winkel geklaar word; (b) die doeanekode van daardie belastingvry-winkel; en (c) die naam van die lisensiehouer van die winkel. Herdestinering van goedere - 322 Verify source ↗
Goedere wat vir verskaffing aan ’n belastingvry-winkel geklaar en vrygestel is,
Goods cleared for supply to a tax-free shop must be delivered to the shop named in the clearance letter, and goods cannot be redirected elsewhere without customs permission.
322. Goedere wat vir verskaffing aan ’n belastingvry-winkel geklaar en vrygestel is, moet aan die belastingvry-winkel aangedui in die klaringsbrief gelewer word, en geen persoon mag, sonder die toestemming van die doeanegesag, goedere wat vir verskaffing aan ’n belastingvry-winkel geklaar is na enige plek anders as daardie belastingvry- winkel herdestineer nie. Deel 3 Ontvangs, verkoop en verwydering van goedere in belastingvry-winkels Goedere wat in belastingvry-winkels verkoop mag word 323. (1) Enige goedere soos by reël voorgeskryf mag word, kan in ’n belastingvry- winkel gehou, vir verkoop uitgestal of verkoop word, mits daar aan Deel 2 voldoen word met betrekking tot die verskaffing aan ’n belastingvry-winkel van goedere wat nie in vry sirkulasie is nie. (2) Geen beperkte of sektorbeheerde goedere mag in ’n belastingvry-winkel verkoop word behalwe ooreenkomstig die wetgewing wat die invoer, besit of uitvoer van die goedere reguleer nie. Persone aan wie goedere in belastingvry-winkels254 verkoop mag word - 324 Verify source ↗
Goedere kan in ’n belastingvry-winkel verkoop word slegs aan—
Goods in a duty-free shop may be sold only to travellers and crew who are in the process of departing for a destination outside the Republic and who have valid boarding passes or other prescribed documents.
324. Goedere kan in ’n belastingvry-winkel verkoop word slegs aan— (a) reisigers en bemanning— (i) wat in die proses is om van die see-, lug- of spoorreisigersterminaal of land-grenspos waar die belastingvry-winkel geleë is aan boord van ’n land-uitgaande vaartuig of vliegtuig, oor-grens spoorwegwa of voertuig na ’n bestemming buite die Republiek te vertrek; en (ii) wat geldige instapkaarte of ander dokumente het wat aandui dat hulle in die proses is om die reis na so ’n bestemming te onderneem, soos by reël voorgeskryf mag word;255 of 10 15 20 25 30 35 40 - 252 Verify source ↗
Goedere wat nie in vry sirkulasie is nie wat deur die doeanegesag vrygestel word vir verskaffing aan
Goods not in free circulation that are released by customs for supply to a duty-free shop remain under customs control.
252. Goedere wat nie in vry sirkulasie is nie wat deur die doeanegesag vrygestel word vir verskaffing aan ’n belastingvry-winkel bly ingevolge artikel 28 aan doeanebeheer onderworpe ongeag sodanige vrystelling. - 253 Verify source ↗
Kyk artikel 165(1)(a).
This section refers the reader to article 165(1)(a).
253. Kyk artikel 165(1)(a). - 254 Verify source ↗
Reëls kragtens artikel 6 uitgevaardig, reguleer die verkoop van goedere aan BLNS reisigers.
Rules made under article 6 regulate the sale of goods to BLNS travelers.
254. Reëls kragtens artikel 6 uitgevaardig, reguleer die verkoop van goedere aan BLNS reisigers. - 255 Verify source ↗
Goedere vanuit ’n belastingvry-winkel verkoop aan persone bedoel in artikel 324 is vergeselde of
Goods from a tax-free shop sold to people referred to in article 324 are treated as accompanied or unaccompanied baggage under Chapter 21. Chapter 16 does not apply to baggage people carry when leaving the Republic.
255. Goedere vanuit ’n belastingvry-winkel verkoop aan persone bedoel in artikel 324 is vergeselde of onvergeselde bagasie waarop Hoofstuk 21 van toepassing is. Hoofstuk 16 wat die klaring van goedere vir uitvoer uit die Republiek reguleer, is nie van toepassing op die bagasie wat persone by hulle het wanneer hulle die Republiek verlaat nie. Kyk artikel 361(3). 334 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 334 (b) travellers and crew— (i) having arrived at the sea, air or rail travellers terminal or land border-post where the tax free shop is situated on board a foreign-going vessel or aircraft, cross-border train or vehicle from a place outside the Republic; and (ii) holding valid boarding passes or other documents indicating that they arrived at that terminal or land border-post from a place outside the Republic, as may be prescribed by rule. 5 Issuing of sales invoices - 325 Verify source ↗
No goods may be sold from a tax free shop unless a sales invoice containing such
A tax free shop licensee may open off-site retail outlets only with customs approval and subject to the listed conditions; the customs authority may also limit how many outlets can be opened.
325. No goods may be sold from a tax free shop unless a sales invoice containing such information as may be prescribed by rule has been issued to the purchaser in respect of the sale. 10 Off-site outlets 326. (1) The licensee of a tax free shop may, with the approval of the customs authority, for the purpose of promoting sales establish retail outlets for the tax free shop in other locations outside the sea, air or rail travellers terminal or land border-post in which the shop is situated and transfer goods in the shop to such outlets for display purposes: Provided that— (a) (b) (c) (d) (e) (f) (g) the customs authority may limit the number of off-site outlets that a tax free shop may establish; the outlet is only used for the purpose of taking orders; the delivery or pick-up of goods ordered from an off-site outlet may only take place at the tax free shop; the outlet is located within the area served by the same Customs Office as the tax free shop; the outlet is secure and meets the standards as may be prescribed by rule; the transfer of goods for display purposes between the tax free shop and the outlet takes place in accordance with such processes and requirements as may be prescribed by rule; and the liability for the payment of any tax on goods in the tax free shop and in the outlet remain with the licensee of the tax free shop. (2) Goods transferred for display purposes in terms of subsection (1)(f) must be regarded as forming part of the goods in the tax free shop. 15 20 25 30 Maximum period for which goods may remain in tax free shops - 327 Verify source ↗
No goods supplied to a tax free shop for sale in the shop may remain in the shop
Goods in a tax free shop must not stay in the shop for more than two years, and goods may be removed only in specified circumstances.
327. No goods supplied to a tax free shop for sale in the shop may remain in the shop 35 for longer than— (a) two years from the time of receipt of the goods in the shop, or in the case of goods cleared in terms of Part 2, from the time of clearance of the goods;256 or (b) any extension or shortening of that period in terms of section 908 or 909. Removal of goods from tax free shops 328. (1) Goods may be removed from a tax free shop in the following circumstances only: (a) When the goods are sold to a traveller or crew member referred to in section (b) 324; if goods not sold as contemplated in paragraph (a) are cleared and released for another customs procedure or for home use, as may be permissible in the circumstances; 40 45 - 256 Verify source ↗
For time of clearance of goods, see section 173.
This section points readers to section 173 for the time of clearance of goods.
256. For time of clearance of goods, see section 173. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 335 Wet No 31 van 2014 335 (b) reisigers en bemanning— (i) nadat hulle by die see-, lug- of spoorreisigersterminaal of land-grenspos waar die belastingvry-winkel geleë is aan boord van ’n land-uitgaande vaartuig of vliegtuig, oor-grens trein of voertuig vanaf ’n plek buite die Republiek aangekom het; en (ii) wat geldige instapkaarte of ander dokumente het wat aandui dat hulle by daardie terminaal of land-grenspos aangekom het vanaf ’n plek buite die Republiek, soos by reël voorgeskryf mag word. 5 Uitreik van verkoopsfakture - 325 Verify source ↗
Geen goedere mag vanuit ’n belastingvry-winkel verkoop word tensy ’n
A duty-free shop license holder may open off-site retail outlets and move goods there for display only if the customs authority approves.
325. Geen goedere mag vanuit ’n belastingvry-winkel verkoop word tensy ’n verkoopsfaktuur wat die inligting bevat soos by reël voorgeskryf mag word aan die koper ten opsigte van die verkoop uitgereik word nie. 10 Afsetpunte weg van winkelperseel 326. (1) Die lisensiehouer van ’n belastingvry-winkel kan, met die goedkeuring van die doeanegesag, kleinhandel afsetpunte vir die belastingvry-winkel in ander plekke buite die see-, lug- of spoorreisigersterminaal of land-grenspos waarin die winkel geleë is, ter bevordering van verkope vestig en goedere in die winkel na sodanige afsetpunte vir vertoondoeleindes oorplaas: Met dien verstande dat— (a) die doeanegesag die aantal afsetpunte weg van die winkelperseel wat ’n belastingvry-winkel mag vestig, kan beperk; (b) die afsetpunt slegs gebruik kan word vir die doel om bestellings te neem; (c) die lewering of afhaal van goedere wat vanaf ’n afsetpunt weg van ’n winkelperseel bestel word, slegs by die belastingvry-winkel mag plaasvind; (d) die afsetpunt binne die gebied geleë is wat deur dieselfde Doeanekantoor as die belastingvry-winkel bedien word; (e) die afsetpunt beveilig is en aan die standaarde soos by reël voorgeskryf mag (f) word, voldoen; die oorplasing van goedere vir vertoondoeleindes tussen die belastingvry- winkel en die afsetpunt uitgevoer word ooreenkomstig prosesse en voorskrifte soos by reël voorgeskryf mag word; en (g) die aanspreeklikheid vir die betaling van enige belasting op goedere in die belastingvry-winkel en in die afsetpunt by die lisensiehouer van die belastingvry-winkel bly. (2) Goedere wat ingevolge subartikel (1)(f) vir vertoondoeleindes oorgeplaas word, moet geag word deel te vorm van die goedere in die belastingvry-winkel. 15 20 25 30 35 Maksimum tydperk wat goedere in belastingvry-winkels mag bly - 327 Verify source ↗
Geen goedere wat aan ’n belastingvry-winkel vir verkoop in die winkel verskaf
Goods supplied to a duty-free shop for sale may not stay there longer than the allowed period, and goods may be removed only in specified circumstances.
327. Geen goedere wat aan ’n belastingvry-winkel vir verkoop in die winkel verskaf is, mag in die winkel bly vir langer as— (a) twee jaar vanaf die tydstip van ontvangs van die goedere in die winkel, of in die geval van goedere ingevolge Deel 2 geklaar, vanaf die tydstip van klaring van die goedere nie;256 of 40 (b) enige verlenging of verkorting van daardie tydperk ingevolge artikel 908 of 909 nie. Verwydering van goedere uit belastingvry-winkels 328. (1) Goedere kan uit ’n belastingvry-winkel verwyder word slegs in die volgende 45 omstandighede: (a) Wanneer die goedere aan ’n reisiger of bemanningslid bedoel in artikel 324 (b) verkoop word; indien goedere wat nie verkoop is soos in paragraaf (a) beoog nie vir ’n ander doeaneprosedure of vir binnelandse gebruik, soos in die omstandighede toelaatbaar mag wees, geklaar en vrygestel word; 50 - 256 Verify source ↗
Vir tydstip van klaring van goedere, kyk artikel 173.
Goods may be removed from a tax free shop only in the listed circumstances, and goods removed contrary to that rule or used as samples/testers are treated as cleared for home use or as having reverted to free circulation for tax purposes.
256. Vir tydstip van klaring van goedere, kyk artikel 173. 336 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 336 (c) (d) (e) (f) if the goods are to be transferred— (i) (ii) to another tax free shop covered by the same tax free shop licence; or to an off-site outlet established in terms of section 326 for that tax free shop; if any steps referred to in section 115 are taken in respect of the goods and such steps require removal of the goods from the tax free shop; if the goods are detained, seized or confiscated and the customs authority directs in terms of Chapter 34, 35 or 36 that the goods be removed to another place; or any other circumstance as may be prescribed by rule or approved by the customs authority in a specific case. (2) Goods removed from a tax free shop in contravention of subsection (1) or used or sold as samples, perfume testers or other items used for promoting sales in the shop must in terms of— (a) section 112(1) for tax purposes be regarded to be cleared for home use under Chapter 8,257 in the case of goods cleared for the tax free shop procedure in terms of Part 2; or section 113(1) for tax purposes be regarded to have reverted to free circulation,258 in the case of goods that were in free circulation when supplied to the shop. (b) Manipulation, alteration or combination of goods in tax free shops
Part
Part 4
- 239 Verify source ↗
Rules made in terms of section 903 to facilitate the implementation of this
Rules made under section 903 may add requirements for clearing or releasing goods for excise warehouse transit, and may let non-carriers perform transit operations under prescribed conditions.
239. 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 excise warehouse transit; or relating to goods under the excise warehouse transit procedure; and (b) providing for persons other than carriers to carry out an excise warehouse transit operation, and for the circumstances in which and the requirements and conditions subject to and accordance with which such persons may carry out such transit operations. Offences in terms of this Chapter 5 10 15 20 25 30 35 240. (1) A person is guilty of an offence if that person contravenes— (a) (b) section 231(1); or section 230. (2) A carrier carrying out an excise warehouse transit operation in respect of any 40 goods is guilty of an offence— (a) (b) section 235(1) or (3), or 237(1)(b); or if that carrier fails to comply with— (i) (ii) a request issued in terms of section 237(1)(a); or if section 227(1), 229(1) or (2), 231(2) or (3), 232(1), 233(1) or 235 is contravened or not complied with in respect of those goods. 45 (3) The carrier carrying out a transit operation is guilty of an offence if the transit operation is not carried out and completed in accordance with this Act. (4) The licensee of the customs controlled area where a transit operation commences or of the excise warehouse where a transit operation ends, is guilty of an offence— 50 (a) if that person fails to comply with section 229(3); or STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 289 Wet No 31 van 2014 289 (a) bewys aan die doeanegesag verskaf dat die aksynspakhuistransito-operasie voltooi is, indien die vervoerder of persoon wat die goedere klaar deur die doeanegesag versoek word om sodanige bewys verskaf; en (b) aan sodanige ander vereistes voldoen soos by reël vir so ’n vervoerder of persoon voorgeskryf mag word. (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; (b) binne die tydperk verskaf word 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 veskaf word. (3) ’n Vervoerder is van voldoening aan subartikel (1) vrygestel indien die persoon wat die goedere vir aksynspakhuistransito klaar aan daardie subartikel voldoen. Deel 4 Ander aangeleenthede Verantwoordelikheid om te verseker dat daar aan vereistes vir aksynspakhuis- transito voldoen word 238. (1) Die verantwoordelikheid om te verseker dat ’n aksynspakhuistransito- operasie onderneem en voltooi word ooreenkomstig hierdie Wet en enige stappe gedoen of lasgewings uitgereik deur die doeanegesag ingevolge artikel 123, rus gesamentlik en afsonderlik op die vervoerder wat die aksynspakhuistransito-operasie onderneem en die lisensiehouer van die aksynspakhuis waar die goedere gelewer moet word. (2) Die verantwoordelikhede wat ingevolge subartikel (1) opgedra word, onthef nie enige ander persoon van voldoening aan hierdie Wet of enige stappe of lasgewings bedoel in daardie subartikel in verband met die aksynspakhuistransito of die goedere nie. Reëls ter fasilitering van implementering van hierdie Hoofstuk - 260 Verify source ↗
Rules made in terms of section 903 to facilitate the implementation of this
Rules made under section 903 may add requirements for clearing or releasing goods for transhipment, or for goods under the transhipment procedure.
260. Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules prescribing additional requirements for the clearance or release of goods for transhipment or relating to goods under the transhipment procedure. 45 - 277 Verify source ↗
Busse of taxi’s wat as ’n middel van vervoer vir tydelike toelating ingevolge
Taxis and buses declared for temporary admission under section 271 may be exported using the temporary-admission procedure, subject to simplified clearance and release processes and requirements in Part 3 of Chapter 24.
277. Busse of taxi’s wat as ’n middel van vervoer vir tydelike toelating ingevolge artikel 271 geklaar is, kan, ondanks die ander bepalings van hierdie Deel, vir uitvoer onder die prosedure vir tydelike toelating geklaar en vrygestel word ooreenkomstig verkorte klarings- en vrystellingsprosesse en -vereiste waarvoor in Deel 3 van Hoofstuk 24 voorsiening gemaak word. 5 Verkorte uitvoerklaring en -vrystelling vir private motors, klein vaartuie en ligte vliegtuie wat Republiek verlaat 10 - 278 Verify source ↗
Voertuie, vaartuie of ligte vliegtuie wat vir tydelike toelating ingevolge artikel
Some vehicles, vessels, or light aircraft temporarily admitted under section 272 for a traveler visiting the Republic may be cleared and released for export using the simplified procedures in Chapter 24, Part 3.
278. Voertuie, vaartuie of ligte vliegtuie wat vir tydelike toelating ingevolge artikel 272 geklaar is as ’n private middel van vervoer vir ’n reisiger wat die Republiek besoek, kan, ondanks die ander bepalings van hierdie Deel, vir uitvoer onder die prosedure vir tydelike toelating geklaar en vrygestel word ooreenkomstig verkorte klarings- en vrystellingsprosesse en -vereistes waarvoor in Deel 3 van Hoofstuk 24 voorsiening gemaak word. Bewys van heruitvoer van goedere onder tydelike toelating ingevolge Deel 2 - 279 Verify source ↗
Die onus om te bewys dat goedere wat kragtens Deel 2 vir tydelike toelating
For temporary admission goods, the person who cleared them must prove they were re-exported on time. CPD or ATA carnets can be used only if the carnet and guaranteeing association meet the stated conditions.
279. Die onus om te bewys dat goedere wat kragtens Deel 2 vir tydelike toelating geklaar en vrygestel is, volgens die voorskrifte van die uitvoerprosedure vir heruitvoer gelaai of uit die Republiek heruitgevoer is, of binne die tydperk wat ingevolge artikel 269 vir die goedere geld uit die Republiek heruitgevoer is, rus op die persoon wat die goedere vir tydelike toelating geklaar het. Deel 4 Tydelike toelating van goedere onder internasionale klaringsreëlings Toepassing van hierdie Deel 280. (1) Hierdie Deel— (a) gee uitvoering aan— (b) (i) die ‘‘Convention on Temporary Admission’’; en (ii) enige ooreenkoms tussen die Republiek en ’n ander land wat die tydelike toelating van goedere vanaf daardie ander land in die Republiek ooreenkomstig ooreengekome doeanereëlings reguleer; en is van toepassing op goedere— (i) in die Konvensie of ooreenkoms beskryf en in die Republiek ingevoer; en (ii) wat ingevolge die Konvensie of ooreenkoms vir tydelike toelating in die Republiek geklaar mag word op gesag van CPD of ATA carnets wat ooreenkomstig die Konvensie of ooreenkoms die betaling van enige belasting wat op daardie goedere betaalbaar mag wees of word, waarborg. 15 20 25 30 35 (2) Goedere bestem vir klaring vir tydelike toelating kragtens hierdie Deel, moet 40 volgens voorskrif van artikel 265(a), saamgelees met artikel 281, geklaar word. Klaring en vrystelling van goedere vir tydelike toelating op gesag van CPD en ATA carnets 281. (1) Goedere waarop hierdie Deel van toepassing is, kan vir tydelike toelating op gesag van ’n CPD of ATA carnet geklaar en vrygestel word. (2) Goedere kan vir tydelike toelating op gesag van ’n CPD of ATA carnet geklaar word slegs indien die CPD of ATA carnet— (a) deur ’n uitreikingsvereniging uitgereik is; (b) deur ’n vrywaringsvereniging wat ingevolge artikel 282 goedgekeur is, gewaarborg word; en (c) deur die doeanegesag aanvaar is. 45 50 310 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 310 (3) A CPD or ATA carnet must be produced to the customs authority at the Customs Office serving the customs controlled area where the goods are to be released for temporary admission. Guaranteeing associations to be approved 282. (1) No CPD or ATA carnet may be accepted by the customs authority unless the 5 guaranteeing association guaranteeing the carnet— (a) has submitted an application to the customs authority for its approval, in the form and format as may be prescribed by rule; and (b) has been approved by the customs authority for the purposes of this Part. (2) No guaranteeing association may be approved unless the association— 10 is located in the Republic; and (a) (b) has given security for the payment of any tax that may become payable on any goods imported into the Republic cleared for temporary admission on authority of a CPD or ATA carnet guaranteed by that guaranteeing association. (3) The conditions subject to which an approval in terms of subsection (1) may be granted in terms of section 918 may include conditions requiring the association to assist the Commissioner in combating fraud and contravention or abuse of this Part. Formats of CPD and ATA carnets - 283 Verify source ↗
CPD or ATA carnets must conform to the models set out in the Convention on
CPD and ATA carnets must match the prescribed models, follow the stated validity rules, and generally cannot be amended without the relevant approvals.
283. CPD or ATA carnets must conform to the models set out in the Convention on international agreement referred to in section Temporary Admission or relevant 280(1)(a)(ii). Validity period of CPD and ATA carnets 15 20 284. (1) A CPD or ATA carnet remains valid for the period for which it was issued in terms of the Convention or agreement referred to in section 280(1)(a)(ii). (2) The validity period of a CPD or ATA carnet may be extended only in accordance 25 with rules as may be prescribed for the category in which the goods fall.231 Amendment of CPD and ATA carnets 285. (1) A CPD or ATA carnet may, subject to subsection (2), be amended only by or with the approval of the guaranteeing association which guaranteed the carnet. (2) Once a CPD or ATA carnet has been accepted by the customs authority no amendment may be made to the carnet without the approval of the customs authority. 30 Replacement of CPD and ATA carnets 286. (1) If a CPD or ATA carnet has been destroyed, lost or stolen whilst the goods to which the carnet relates are still in the Republic, the issuing association which issued the carnet may, with the approval of the customs authority,232 issue a replacement carnet. (2) A replacement CPD or ATA carnet expires on the same date as the date on which 35 the original CPD or ATA carnet would have expired. - 231 Verify source ↗
Section 908 does not apply to the extension of the validity periods of CPD or ATA carnets. See
Section 908 does not apply to extensions of the validity periods of CPD or ATA carnets.
231. Section 908 does not apply to the extension of the validity periods of CPD or ATA carnets. See section 908(3). - 232 Verify source ↗
See section 918 for granting of approval subject to conditions.
Customs may only accept CPD or ATA carnets, and approve guaranteeing associations, if the stated conditions are met.
232. See section 918 for granting of approval subject to conditions. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 311 Wet No 31 van 2014 311 (3) ’n CPD of ATA carnet moet aan die doeanegesag getoon word by die Doeanekantoor wat die doeanebeheergebied bedien waar die goedere vir tydelike toelating vrygestel sal word. Vrywaringsverenigings onderhewig aan goedkeuring 282. (1) Geen CPD of ATA carnet mag deur die doeanegesag aanvaar word nie tensy 5 die vrywaringsvereniging wat die carnet waarborg— (a) ’n aansoek om goedkeuring van die vereniging by die doeanegesag ingedien het in die vorm en formaat soos by reël voorgeskryf mag word; en (b) deur die doeanegesag vir doeleindes van hierdie Deel goedgekeur is. (2) Geen vrywaringsvereniging word goedgekeur nie tensy die vereniging— (a) (b) in die Republiek gesetel is; en sekuriteit gestel het vir die betaling van enige belasting wat betaalbaar mag word op enige goedere wat in die Republiek ingevoer is en vir tydelike toelating op gesag van ’n CPD of ATA carnet deur daardie vrywarings- vereniging gewaarborg, geklaar is. (3) Die voorwaardes waarop ’n goedkeuring ingevolge subartikel (1) ingevolge artikel 918 verleen kan word, kan voorwaardes insluit wat die vereniging bind om die Kommissaris met die bekamping van bedrog en oortreding of misbruik van hierdie Deel by te staan. Formaat van CPD en ATA carnets 10 15 20 - 283 Verify source ↗
CPD of ATA carnets moet in ooreenstemming wees met die voorbeelde wat in
CPD and ATA carnets must match the examples in the referenced convention or agreement, stay valid for their issued period, and may be changed or replaced only with the required approvals.
283. CPD of ATA carnets moet in ooreenstemming wees met die voorbeelde wat in die ‘‘Convention on Temporary Admission’’ of die betrokke internasionale ooreenkoms bedoel in artikel 280(1)(a)(ii) aangetoon word. Geldigheidstydperk van CPD en ATA carnets 284. (1) ’n CPD of ATA carnet bly geldig vir die tydperk waarvoor dit ingevolge die ‘‘Convention on Temporary Admission’’ of ooreenkoms bedoel in artikel 280(1)(a)(ii) uitgereik is. (2) Die geldigheidstydperk van ’n CPD of ATA carnet kan verleng word slegs ooreenkomstig reëls soos voorgeskryf mag word vir die kategorie waarin die goedere val.231 25 30 Wysiging van CPD en ATA carnets 285. (1) ’n CPD of ATA carnet kan, behoudens subartikel (2), slegs deur of met die goedkeuring van die vrywaringsvereniging wat die carnet gewaarborg het, gewysig word. (2) Vanaf aanvaarding van ’n CPD of ATA carnet deur die doeanegesag mag geen wysiging aan die carnet sonder die goedkeuring van die doeanegesag aangebring word nie. Vervanging van CPD en ATA carnets 286. (1) Indien ’n CPD of ATA carnet vernietig, verloor of gesteel word terwyl die goedere waarop die carnet betrekking het nog in die Republiek is, kan die uitreikingsvereniging wat die carnet uitgereik het, met die goedkeuring van die doeanegesag,232 ’n vervangende carnet uitreik. (2) ’n Vervangende CPD of ATA carnet verval op dieselfde datum waarop die oorspronklike CPD of ATA carnet sou verval het. 35 40 - 231 Verify source ↗
Artikel 908 is nie van toepassing op die verlenging van die geldigheidstydperke van CPD of ATA
Artikel 908 does not apply to extending the validity periods of CPD or ATA carnets.
231. Artikel 908 is nie van toepassing op die verlenging van die geldigheidstydperke van CPD of ATA carnets nie. Kyk artikel 908(3). - 232 Verify source ↗
Kyk artikel 918 vir verlening van goedkeuring onderworpe aan voorwaardes.
People who hold a CPD or ATA carnet must re-export the covered goods before the carnet expires, and certain carriers or agents must immediately report an interruption or discontinuation to customs.
232. Kyk artikel 918 vir verlening van goedkeuring onderworpe aan voorwaardes. 312 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 312 Re-export of goods under temporary admission in terms of this Part 287. (1) The person to whom a CPD or ATA carnet was issued must ensure that the goods to which the carnet relates are re-exported from the Republic before the expiry of the validity period applicable to the carnet. (2) If a replacement CPD or ATA carnet was issued in terms of section 286, the person to whom the new carnet was issued must ensure that the goods to which the new carnet relates are re-exported from the Republic before the expiry of the validity period applicable to that carnet. 5 Clearance for export of goods under temporary admission in terms of this Part 288. (1) Goods under the temporary admission procedure in terms of this Part must be 10 cleared for export in accordance with section 265(b). (2) Goods under the temporary admission procedure in terms of this Part may be cleared and released for export on authority of the CPD or ATA carnet issued in respect of the goods, provided the validity period applicable to the carnet has not expired. (3) A CPD or ATA carnet must be produced to the customs authority at the Customs Office serving the place of exit where the goods are to be re-exported from the Republic. (4) The burden to prove that goods under temporary admission in terms of this Part, were re-exported from the Republic, or were re-exported from the Republic within the validity period applicable to the relevant CPD or ATA carnet, rests on the person to whom the carnet on authority of which the goods were imported into Republic was issued. Part 5 Goods that automatically come under temporary admission procedure Foreign-going vessels, aircraft, Republic locomotives and railway carriages entering 289. (1) A vessel, aircraft, locomotive or railway carriage entering the Republic as a means of transport currently in use for the transport of goods in the ordinary course of international trade or for the transport of travellers for reward between countries, comes under the temporary admission procedure without any formal clearance or release for that procedure if the vessel, aircraft, locomotive or railway carriage— (a) (b) is not re-entering the Republic on the inbound leg of the temporary export procedure;233 and is destined to leave the Republic without any interruption in its current use as a means of transport for goods in the ordinary course of international trade or for the transport of travellers for reward between countries.234 (2) If the current use of a vessel, aircraft, locomotive or railway carriage that automatically came under the temporary admission procedure in terms of subsection (1) as a means of transport for goods in the ordinary course of international trade or for the transport of travellers for reward between countries, is for any reason interrupted or discontinued whilst the vessel, aircraft, locomotive or railway carriage is under that procedure, the carrier operating that vessel, aircraft, locomotive or railway carriage or, if that carrier is not located in the Republic, that carrier’s registered agent, must immediately report the interruption or discontinuation to the customs authority, as may be prescribed by rule. 15 20 25 30 35 40 - 312 Verify source ↗
When closing a public storage warehouse in terms of sections 662 and 663, the
When a public storage warehouse is closed under sections 662 and 663, the Commissioner must take reasonable steps to ensure written notice is given to each person who cleared goods for warehousing there.
312. When closing a public storage warehouse in terms of sections 662 and 663, the Commissioner must take all reasonable steps to ensure that written notice of the closure of the warehouse is given to every person who has cleared goods for warehousing in that warehouse. 5 Rules to facilitate implementation of this Chapter - 313 Verify source ↗
Rules made in terms of section 903 to facilitate the implementation of this
Rules under section 903 may set record-keeping, warehousing control, and reporting requirements, and the section also creates offences for certain contraventions.
313. Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules prescribing— (a) the form and format of record keeping, the manner in which records must be secured and the information of which record must be kept for purposes of this Chapter; (b) measures to distinguish warehoused goods from goods in free circulation in a warehouse and to guard against the diversion for home use of warehoused goods; (c) measures to ensure effective customs control- (i) when goods are transported to a warehouse under the warehousing 10 15 procedure; or (ii) during the temporary removal of warehoused goods from a storage 20 warehouse in terms of section 310; (e) (f) (g) the responsibilities of persons clearing goods249 for warehousing in a storage warehouse; for purposes of section 122(c), any persons, other than carriers, permitted to transport goods to a warehouse under the warehousing procedure; and the periods for and the timeframes within which reports must be submitted to the customs authority in terms of section 308. Offences in terms of this Chapter 314. (1) A person is guilty of an offence if that person contravenes section 304(1), 310 or 311(1). (2) A person clearing goods for warehousing is guilty of an offence— (a) (b) (c) if that person contravenes section 300(1) or 301(1); if that person fails to comply with a direction in terms of section 306(b); or if section 305(1) or (4) is contravened with respect to those goods. (3) The licensee of a storage warehouse is guilty of an offence— (a) (b) if that licensee fails to comply with section 302 or 308(1) or contravenes section 309; or if section 299(1) or (2) is contravened with respect to goods stored in that warehouse. (4) An offence referred to in subsection (1) is a Category 1 offence. CHAPTER 14 TAX FREE SHOP PROCEDURE Part 1 Introductory provisions Purpose and application of this Chapter 315. (1) The purpose of this Chapter is to regulate the tax free shop procedure. - 330 Verify source ↗
The licensee of a tax free shop must establish and maintain an inventory control
A tax free shop licensee must establish and maintain an inventory control system.
330. The licensee of a tax free shop must establish and maintain an inventory control system259 complying with any requirements as may be prescribed by rule or approved by the customs authority in a specific case to reflect— 30 (a) the weekly, monthly and annual quantities of goods— (i) received in the tax free shop, distinguishing between— (aa) goods that are cleared and released for supply to the shop in terms of Part 2; and (bb) goods that were in free circulation for which no clearance and 35 (ii) (iii) release were necessary; sold from the tax free shop; and removed from the tax free shop for each of the purposes listed in section 328; (b) the date of receipt of the goods in the tax free shop, the date of sale (if any) and the date of removal; 40 (c) monthly and year-end balances of all unsold goods in the tax free shop; (d) any goods to which section 112 or 113 was applied; and (e) any other matter as may be prescribed by rule. - 257 Verify source ↗
For tax consequences if goods are regarded to be cleared for home use, see section 154; for other
This section points readers to other sections for tax consequences and other consequences of non-compliance with customs procedures.
257. For tax consequences if goods are regarded to be cleared for home use, see section 154; for other consequences of non-compliance with customs procedures, see sections 115. - 258 Verify source ↗
For tax consequences if goods are regarded as having reverted to free circulation, see section 161;
This section points readers to section 161 for tax consequences when goods are treated as having reverted to free circulation, and to section 115 for other consequences of non-compliance with customs procedures.
258. For tax consequences if goods are regarded as having reverted to free circulation, see section 161; for other consequences of non-compliance with customs procedures, see sections 115. - 259 Verify source ↗
See section 919 for computerised systems.
Section 259 refers readers to section 919 for computerised systems and sets conditions for when goods may be removed from a duty-free shop.
259. See section 919 for computerised systems. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 337 Wet No 31 van 2014 337 (c) (d) (e) (f) indien die goedere bestem is vir oorplasing na— (i) ’n ander belastingvry-winkel wat deur dieselfde belastingvry-winkel lisensie gedek word; of ’n afsetpunt weg van die winkelperseel wat ingevolge artikel 326 vir daardie belastingvry-winkel gevestig is; (ii) indien enige stappe in artikel 115 bedoel ten opsigte van die goedere gedoen word en die stappe die verwydering van die goedere uit die belastingvry- winkel nodig maak; indien die goedere onder detensie geplaas, op beslag gelê of gekonfiskeer word en die doeanegesag ingevolge Hoofstuk 34, 35 of 36 gelas dat die goedere na ’n ander plek verwyder moet word; of in enige ander omstandighede soos by reël voorgeskryf of deur die doeanegesag in ’n spesifieke geval goedgekeur mag word. (2) Goedere wat in stryd met subartikel (1) uit ’n belastingvry-winkel verwyder word, of gebruik of verkoop word as monsters, parfuum toetsmonsters of ander items aangewend om verkope in die winkel te bevorder, moet ingevolge— (a) artikel 112(1) vir belastingdoeleindes geag word vir binnelandse gebruik kragtens Hoofstuk 8 geklaar te wees,257 in die geval van goedere wat vir die prosedure vir belastingvry-winkels ingevolge Deel 2 geklaar is; of (b) artikel 113(1) vir belastingdoeleindes geag word tot vry sirkulasie terug te geval het,258 in die geval van goedere wat in vry sirkulasie was toe dit aan die winkel verskaf is. Manipulasie, verandering of kombinering van goedere in belastingvry-winkels - 329 Verify source ↗
Geen goedere in ’n belastingvry-winkel mag vir vertoon- of verkoopdoeleindes
Goods in a duty-free shop may not be altered, manipulated, or combined for display or sale to make a new or different product, unless allowed by rule or approved by customs in a specific case.
329. Geen goedere in ’n belastingvry-winkel mag vir vertoon- of verkoopdoeleindes gemanipuleer word, verander word of met ’n ander artikel gekombineer word om ’n nuwe of ander produk te vorm nie, behalwe soos by reël bepaal of deur die doeanegesag in ’n spesifieke geval goedgekeur mag word. Deel 4 Rekenskap vir goedere in belastingvry-winkels Voorradebeheer van goedere in belastingvry-winkels - 330 Verify source ↗
Die lisensiehouer van ’n belastingvry-winkel moet ’n voorradebeheerstelstel259
The license holder of a duty-free shop must develop and maintain an inventory control system that meets prescribed requirements or is approved by customs in a specific case.
330. Die lisensiehouer van ’n belastingvry-winkel moet ’n voorradebeheerstelstel259 ontwikkel en in stand hou wat voldoen aan enige vereistes soos by reël voorgeskryf of deur die doeanegesag in ’n spesifieke geval goedgekeur mag word, wat die volgende aantoon: (a) Die weeklikse, maandelikse en jaarlikse hoeveelheid goedere— (i) wat in die belastingvry-winkel ontvang is, wat onderskei tussen— (aa) goedere wat ingevolge Deel 2 vir verskaffing aan die winkel geklaar en vrygestel is; en (bb) goedere wat in vry sirkulasie was waarvoor geen klaring en vrystelling nodig was nie; (ii) wat uit die belastingvry-winkel verkoop is; en (iii) wat uit die belastingvry-winkel verwyder is vir elk van die doeleindes in artikel 328 vermeld; (b) die datum van ontvangs van die goedere in die belastingvry-winkel, die datum van verkoop (as daar is) en die datum van verwydering; (c) maandelikse en jaareinde balanse van alle onverkoopte goedere in die belastingvry-winkel; (d) enige goedere waarop artikel 112 of 113 toegepas is; en (e) enige ander aangeleenthede soos by reël voorgeskryf mag word. - 257 Verify source ↗
Vir belastinggevolge indien goedere geag word vir binnelandse gebruik geklaar te wees, kyk artikel
This section directs the reader to article 154 for tax consequences when goods are treated as declared for home use, and to article 115 for other consequences of not complying with customs procedures.
257. Vir belastinggevolge indien goedere geag word vir binnelandse gebruik geklaar te wees, kyk artikel 154; vir ander gevolge van nie-voldoening aan doeaneprosedures, kyk artikel 115. - 258 Verify source ↗
Vir belastinggevolge indien goedere geag word tot vry sirkulasie terug te geval het, kyk artikel 161;
This section is a cross-reference: for tax consequences when goods are treated as having returned to free circulation, see article 161; for other consequences of failing to comply with customs procedures, see article 115.
258. Vir belastinggevolge indien goedere geag word tot vry sirkulasie terug te geval het, kyk artikel 161; vir ander gevolge van nie-voldoening aan doeaneprosedures, kyk artikel 115. - 259 Verify source ↗
Kyk artikel 919 vir gerekenariseerde stelsels.
A tax free shop licensee must send regular reports to the customs authority.
259. Kyk artikel 919 vir gerekenariseerde stelsels. 5 10 15 20 25 30 35 40 45 338 No. 37862 Act No. 31 of 2014 Regular reports GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 338 331. (1) The licensee of a tax free shop must submit to the customs authority regular reports for such periods as may be prescribed by rule or as the customs authority may require in a specific case. (2) A report in terms of subsection (1) must contain such information as may be prescribed by rule or as the customs authority may require in a specific case, including information concerning— (a) all goods received in the tax free shop during the reporting period, 5 distinguishing between— (i) goods that are cleared and released for supply to the shop in terms of Part 10 2; and (ii) goods that were in free circulation for which no clearance and release were necessary; (b) any non-sellable goods received in or that have become non-sellable whilst in the tax free shop during the reporting period; all goods sold from the tax free shop during the reporting period; (c) (d) all goods removed from the tax free shop during the reporting period for each (e) (f) of the purposes listed in section 328; any goods damaged, destroyed, lost or unaccounted for during the reporting period; and any surpluses or shortfalls on goods in the tax free shop, as at the end of the reporting period. Part 5 Other matters Rules to facilitate implementation of this Chapter
Part
Chapter may include rules—
- 239 Verify source ↗
Reëls ingevolge artikel 903 uitgevaardig om die implementering van hierdie
This section allows rules made under article 903 to add requirements for excise warehouse transit and to let non-carriers undertake transit operations in specified circumstances. It also creates several offences for non-compliance with transit-related provisions.
239. 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 aksynspakhuistransito; of (ii) betreffende goedere onder die prosedure vir aksynspakhuistransito; en (b) wat voorsiening maak vir persone anders as vervoerders om ’n aksynspakhuistransito-operasie te onderneem, en vir die omstandighede waarin en die vereistes en voorwaardes onderworpe waaraan en waarvolgens daardie persone sodanige transito-operasies mag onderneem. Misdrywe ingevolge hierdie Hoofstuk 240. (1) ’n Persoon is aan ’n misdryf skuldig indien daardie persoon— (a) artikel 231(1) oortree; of (b) artikel 230 oortree. (2) ’n Vervoerder wat ’n aksynspakhuistransito-operasie ten opsigte van enige goedere onderneem, is aan ’n misdryf skuldig— (a) (b) ’n versoek ingevolge artikel 237(1)(a) uitgereik; of indien daardie vervoerder versuim om te voldoen aan— (i) artikel 235(1) of (3), of 237(1)(b); of (ii) indien artikel 227(1), 229(1) of (2), 231(2) of (3), 232(1), 233(1) of 235 ten opsigte van daardie goedere oortree word of nie aan voldoen word nie. (3) Die vervoerder wat ’n transito-operasie onderneem, is aan ’n misdryf skuldig indien die transito-operasie nie volgens voorskrif van hierdie Wet uitgevoer en voltooi word nie. (4) Die lisensiehouer van die doeanebeheergebied waar ’n transito-operasie begin, of van die aksynspakhuis waar ’n transito-operasie eindig, is aan ’n misdryf skuldig— (a) indien daardie persoon versuim om aan artikel 229(3) te voldoen; of 5 10 15 20 25 30 35 40 45 50 290 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 290 (b) if the transit operation is not carried out and completed in accordance with this Act. (5) An offence referred to in subsection (1)(b) is a Category 1 offence. CHAPTER 11 TRANSHIPMENT PROCEDURE 5 Part 1 Introductory provisions Purpose and application of this Chapter 241. (1) The purpose of this Chapter is to regulate the transhipment procedure. (2) This Chapter applies to the transfer of imported goods at a customs seaport or 10 airport from one foreign-going vessel or aircraft to another. Transhipment211 242. (1) Transhipment is a customs procedure that allows imported goods— (a) (b) to be transferred at a customs seaport or airport from the foreign-going vessel or aircraft on which those goods were imported to another foreign-going vessel or aircraft at that seaport or airport on which those goods are to be exported from the Republic; and to be exported from the Republic without complying with any export clearing formalities.212 15 (2) The transhipment procedure is not available for goods of a class or kind or falling 20 within a category as may be prescribed by rule. Commencement and completion of transhipment procedure 243. (1) (a) Goods come under the transhipment procedure when the goods are cleared for transhipment. (b) The transhipment procedure is, subject to subsection (2), completed when the 25 goods are exported from the Republic. (2) The transhipment procedure 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 30 (b) completion of the procedure is interrupted by an occurrence referred to in section 109(2). Extent to which Chapters 4, 5 and 7 apply
Part
Part 1
- 244 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 transhipment procedure, including clearance and release, unless a provision in this Chapter modifies, qualifies, or deviates from them.
244. Chapters 4, 5 and 7, except insofar as a provision of those Chapters is modified, qualified or deviated from in this Chapter,213 apply to goods under the transhipment procedure, including to the clearance and release of goods for transhipment. 35 - 211 Verify source ↗
For tax status of goods under the transhipment procedure, see section 142. For consequences of
This section points readers to section 142 for the tax status of goods under the transhipment procedure, and to sections 112 and 115 for the consequences of non-compliance.
211. For tax status of goods under the transhipment procedure, see section 142. For consequences of non-compliance with transhipment procedure, see sections 112 and 115. - 212 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 exports of goods that have been cleared and released for transhipment.
212. Chapter 16 regulating the clearance of goods for export from the Republic does not apply to the export from the Republic of goods cleared and released for transhipment. See section 361(3). - 213 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 prevails.
213. 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 291 Wet No 31 van 2014 291 (b) indien die transito-operasie nie ooreenkomstig hierdie Wet uitgevoer en voltooi word nie. (5) ’n Misdryf bedoel in subartikel (1)(b) is ’n Kategorie 1 misdryf. HOOFSTUK 11 TRANSVERSKEPINGSPROSEDURE Deel 1 Inleidende bepalings Doel en toepassing van hierdie Hoofstuk 241. (1) Die doel van hierdie Hoofstuk is om die transverskepingsprosedure te reguleer. (2) Hierdie Hoofstuk is van toepassing op die oorplasing van ingevoerde goedere by ’n doeaneseehawe of -lughawe van een land-uitgaande vaartuig of vliegtuig na ’n ander. Transverskeping211 242. (1) Transverskeping is ’n doeaneprosedure ingevolge waarvan ingevoerde goedere— 5 10 15 (a) by ’n doeaneseehawe of -lughawe oorgeplaas mag word van die land- uitgaande vaartuig of vliegtuig waarop daardie goedere ingevoer is na ’n ander land-uitgaande vaartuig of vliegtuig by daardie seehawe of lughawe waarop daardie goedere uit die Republiek uitgevoer sal word; en (b) uit die Republiek uitgevoer mag word sonder om aan enige klarings- 20 formaliteite vir uitvoer te voldoen.212 (2) Die transverskepingsprosedure is nie beskikbaar vir goedere van ’n klas of soort of wat binne ’n kategorie val soos by reël voorgeskryf mag word nie. Begin en afhandeling van transverskepingsprosedure 243. (1) (a) Goedere kom onder die transverskepingsprosedure wanneer die goedere 25 vir transverskeping geklaar word. (b) Die transverskepingsprosedure is, behoudens subartikel (2), afgehandel wanneer die goedere uit die Republiek uitgevoer word. (2) Die transverskepingsprosedure eindig voor die afhandeling daarvan indien— (a) die goedere voor afhandeling van die prosedure vir ’n ander doeaneprosedure of vir binnelandse gebruik geklaar en vrygestel word, soos in die omstandighede toelaatbaar mag wees; of (b) afhandeling van die prosedure deur ’n gebeurtenis bedoel in artikel 109(2) onderbreek word. Mate waarin Hoofstukke 4, 5 en 7 van toepassing is 30 35 - 244 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 transshipment procedure, and to the clearance and release of goods for transshipment, unless a Chapter 4, 5, or 7 provision is adapted, qualified, or departed from in this Chapter.
244. Hoofstukke 4, 5 en 7, behalwe in soverre ’n bepaling van daardie Hoofstukke aangepas, gekwalifiseer of van afgewyk word in hierdie Hoofstuk,213 is van toepassing op goedere onder die transverskepingsprosedure, asook op die klaring en vrystelling van goedere vir transverskeping. - 211 Verify source ↗
Vir belastingstatus van goedere onder die transverskepingsprosedure, kyk artikel 142. Vir gevolge
This section points to article 142 for the tax status of goods under the trans-shipment procedure and to articles 112 and 115 for consequences of non-compliance.
211. Vir belastingstatus van goedere onder die transverskepingsprosedure, kyk artikel 142. Vir gevolge van nie-voldoening aan die transverskepingsprosedure, kyk artikels 112 en 115. - 212 Verify source ↗
Hoofstuk 16 wat die klaring van goedere vir uitvoer uit die Republiek reguleer, geld nie vir die
Chapter 16 export-clearance rules do not apply to goods exported from the Republic if those goods were cleared and released for transshipment.
212. Hoofstuk 16 wat die klaring van goedere vir uitvoer uit die Republiek reguleer, geld nie vir die uitvoer uit die Republiek van goedere wat vir transverskeping geklaar en vrygestel is nie. Kyk artikel 361(3). - 213 Verify source ↗
In die geval van enige teenstrydigheid tussen ’n bepaling van hierdie Hoofstuk en ’n algemene
If this Chapter conflicts with a general provision in Chapter 4 or 7, this Chapter takes priority.
213. In die geval van enige 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). 292 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 292 Limitation of customs seaports and airports for transhipment purposes 245. (1) The Commissioner may by rule limit the customs seaports and airports where goods may be transhipped under the transhipment procedure. (2) If the customs seaports or airports where goods may be transhipped have been limited in terms of subsection (1), no person may tranship goods under the transhipment procedure at a customs seaport or airport other than a seaport or airport determined in terms of that subsection. (3) When limiting the customs seaports and airports in terms of subsection (1) for the transhipment procedure, the Commissioner must act in accordance with the 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 transhipment 246. (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 transhipment. (2) Subsection (1) ceases to apply if— (a) (b) the release of the goods for transhipment is withdrawn in terms of section 105;214 or the goods are cleared and released for another customs procedure or home use, as may be permissible in the circumstances. 5 10 15 20 Part 2 Clearance and release of goods for transhipment Clearance of goods for transhipment 247. (1) No goods may, subject to sections 91(1)(f) and 95(1)(g), be transferred at a customs seaport or airport from one foreign-going vessel or aircraft to another unless the goods are cleared and released for transhipment. 25 (2) Goods to be cleared for transhipment must be cleared in accordance with section 244. Persons entitled to submit transhipment clearance declarations 248. (1) Only the following persons may, subject to section 165(2), submit a clearance declaration to clear goods for transhipment:215 (b) (a) The cargo reporter referred to in section 49(2) or 55(2) who is responsible for the transhipment goods, if that cargo reporter is located in the Republic; the registered agent in the Republic of that cargo reporter, if that cargo reporter is not located in the Republic; or a customs broker referred to in section 165(1)(b). (2) A transhipment clearance declaration must be submitted— (c) (a) before the goods arrive in the Republic; and (b) within a timeframe as may be prescribed by rule. Contents of transhipment clearance declarations 30 35 40 249. (1) A transhipment clearance declaration must, in addition to the information required in terms of section 167, state— (a) (b) that the goods are cleared for transhipment; that the goods will be off-loaded in the Republic for purposes of transhipment; 45 - 220 Verify source ↗
For tax status of goods under the temporary admission procedure, see section 143. For consequences
This section points readers to other sections for the tax status of goods under temporary admission and for consequences of non-compliance.
220. For tax status of goods under the temporary admission procedure, see section 143. For consequences of non-compliance with the temporary admission procedure, see sections 112 and 115. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 301 Wet No 31 van 2014 Misdrywe ingevolge hierdie Hoofstuk 301 261. (1) ’n Persoon is aan ’n misdryf skuldig indien daardie persoon— (a) artikel 245(2) oortree; (b) (i) artikel 247(1) of 254(2) oortree; of (ii) artikel 257(2)(a) oortree; of 5 (c) versuim om te voldoen aan ’n lasgewing ingevolge artikel 258(1) uitgereik wat op daardie persoon van toepassing is. (2) ’n Persoon wat goedere vir transverskeping klaar, is aan ’n misdryf skuldig— (a) (b) indien artikel 252 met betrekking tot daardie goedere oortree word; of indien daardie persoon versuim om aan artikel 256(1), 257(1) of 259(3) te voldoen. 10 (3) Die lisensiehouer van ’n doeanebeheergebied is aan ’n misdryf skuldig indien daardie persoon artikel 254(1) of (3), 256(2), 257(2)(b) of 259(1) oortree of versuim om daaraan te voldoen. (4) ’n Vervoerder is aan ’n misdryf skuldig indien daardie vervoerder artikel 257(2)(c) 15 oortree. (5) Die misdrywe bedoel in subartikel (1)(a) en (b)(i) is Kategorie 1 misdrywe. HOOFSTUK 12 PROSEDURE VIR TYDELIKE TOELATING Deel 1 Inleidende bepalings 20 Doel en toepassing van hierdie Hoofstuk 262. (1) Die doel van hierdie Hoofstuk is om die prosedure vir tydelike toelating te reguleer. (2) Hierdie Hoofstuk is van toepassing op goedere tydelik in die Republiek ingevoer. 25 Tydelike toelating220 263. (1) Tydelike toelating is ’n doeaneprosedure ingevolge waarvan ingevoerde goedere wat nie in vry sirkulasie is nie— (a) tydelik in die Republiek gebruik mag word vir ’n spesifieke doel en vir ’n spesifieke tydperk op voorwaarde dat die goedere binne daardie tydperk heruitgevoer word sonder dat dit enige verandering ondergaan het behalwe vir onderhoud en normale slytasie weens die gebruik van die goedere terwyl dit in die Republiek is; 30 (b) vryelik in die Republiek onder daardie prosedure rond verskuif mag word; en (c) onder daardie prosedure heruitgevoer mag word ooreenkomstig die 35 uitvoerprosedure. (2) Die prosedure vir tydelike toelating is slegs vir ingevoerde goedere beskikbaar wat— (a) binne ’n kategorie goedere val waarop Deel 2, 4 of 5 van toepassing is; en (b) van ’n aard is wat, wanneer die goedere heruitgevoer word, sal maak dat dit 40 waarskynlik as dieselfde goedere geïdentifiseer sal word. Begin en afhandeling van prosedure vir tydelike toelating 264. (1) Goedere kom onder die prosedure vir tydelike toelating— (a) wanneer dit ingevolge Deel 2 vir tydelike toelating geklaar word; (b) wanneer dit ingevolge internasionale klaringsreëlings in Deel 4 bedoel vir 45 tydelike toelating geklaar word; of (c) by binnekoms in die Republiek, in die geval van goedere wat ingevolge Deel 5 outomaties onder die prosedure vir tydelike toelating kom. - 220 Verify source ↗
Vir belastingstatus van goedere onder die prosedure vir tydelike toelating, kyk artikel 143. Vir
The temporary admission procedure ends when the goods are re-exported, and it can end earlier if the goods are cleared for another customs procedure or for home use, or if completion is interrupted under section 109(2).
220. Vir belastingstatus van goedere onder die prosedure vir tydelike toelating, kyk artikel 143. Vir gevolge van nie-voldoening aan die prosedure vir tydelike toelating, kyk artikels 112 en 115. 302 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 302 (2) The temporary admission procedure is, subject to subsection (3), completed when the goods are re-exported from the Republic. (3) The temporary admission procedure, in relation to any goods, ends before its completion— (a) if the goods before completion of the temporary admission procedure are cleared and released for another customs procedure or for home use, as may be permissible in the circumstances; or if completion of the temporary admission procedure is interrupted by an occurrence referred to in section 109(2). (b) Extent to which Chapters 4 and 7 apply - 265 Verify source ↗
Chapters 4 and 7, except insofar as a provision of those Chapters is modified,
Chapter 4 and 7 rules apply to temporary admission goods, with specific exceptions, and only certain persons may submit clearance declarations.
265. Chapters 4 and 7, except insofar as a provision of those Chapters is modified, qualified or deviated from in this Chapter, apply to all goods under the temporary admission procedure,221 including to the clearance and release of goods for— temporary admission in terms of Part 2 or 4; and (a) (b) export under the temporary admission procedure in terms of Part 3 or 4. Temporary admission of goods in terms of regular clearance and release procedures Part 2 5 10 15 Application of this Part 266. (1) This Part— (a) applies to goods of a class or kind that may in terms of any of the tax levying 20 Acts be cleared for temporary admission under this Part; and (b) does not apply to goods— (i) cleared in accordance with the international clearance arrangements (ii) referred to in Part 4; or that automatically come under the temporary admission procedure in terms of Part 5. 25 (2) Goods to be cleared for temporary admission under this Part must be cleared in accordance with section 265(a). Persons entitled to submit temporary admission clearance declarations 267. (1) Only the following persons may, subject to section 165(2), submit clearance 30 declarations to clear goods for temporary admission:222 (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; or a customs broker referred to in section 165(1)(b). (c) (2) The provisions of Chapter 7 relating to supporting documents apply to goods that are cleared for temporary admission only to the extent as may be prescribed by rule. Contents of temporary admission clearance declarations - 293 Verify source ↗
Reëls ingevolge artikel 903 uitgevaardig om die implementering van hierdie
Rules made under article 903 may add requirements for temporary admission, including clearance or release of goods, record-keeping for reusable transport equipment, measures for accurate identification on re-export, and other requirements connected to temporary admission and related agreements.
293. Reëls ingevolge artikel 903 uitgevaardig om die implementering van hierdie Hoofstuk te fasiliteer, kan reëls insluit wat— (a) bykomende vereistes vir die klaring of vrystelling van goedere vir tydelike toelating voorskryf; (b) die belasting- en ander gevolge voorskryf indien middels van vervoer in artikel 289 bedoel, of vervoertoerusting in artikel 290 bedoel, nie die Republiek verlaat nie binne ’n tydperk wat by reël, saamgelees met artikels 908 en 909, voorgeskryf mag word; (c) die rekords voorskryf wat van herbruikbare-vervoertoerusting bedoel in artikel 290 gehou moet word , met inbegrip van rekords van— (i) die tipe van vervoertoerusting en aantal van elke tipe wat die Republiek binnegekom of verlaat het; (ii) die plekke van toegang of uitgang waardeur en die datums waarop sodanige vervoertoerusting die Republiek binnegekom of verlaat het; (iii) die beweging van sodanige vervoertoerusting in die Republiek; en (iv) die persone deur wie en die tydperk waarvoor sodanige rekords gehou moet word; (e) (d) die maatreëls wat ingestel moet word om akkurate identifisering van goedere onder tydelike toelating tydens heruitvoer van die goedere uit die Republiek, te verseker; enige bykomende vereistes wat nodig is om uitvoering te gee aan— (i) die ‘‘Convention on Temporary Admission’’; of (ii) enige ooreenkoms tussen die Republiek en ’n ander land wat die tydelike toelating van goedere vanaf daardie ander land in die Republiek reguleer; en 5 10 15 20 25 (f) enige bykomende vereistes met betrekking tot goedere onder die prosedure vir tydelike toelating. 30 Misdrywe ingevolge hierdie Hoofstuk 294. (1) ’n Persoon is aan ’n misdryf skuldig indien daardie persoon artikel 291(a) of (b) oortree. (2) ’n Persoon wat goedere ingevolge Deel 2 vir tydelike toelating klaar, is aan ’n misdryf skuldig indien daardie persoon versuim om aan artikel 273(1) te voldoen. 35 (3) ’n Persoon aan wie ’n CPD of ATA carnet uitgereik is, is aan ’n misdryf skuldig indien daardie persoon versuim om aan artikel 287(1) of (2) te voldoen. (4) ’n Vervoerder wat in operasionele beheer van ’n vaartuig, vliegtuig, lokomotief of spoorwegwa bedoel in artikel 289(1) is, of wat vervoertoerusting in artikel 290(1) bedoel in die Republiek ingebring het, of indien daardie vervoerder nie in die Republiek gesetel is nie, daardie vervoerder se geregistreerde agent, is aan ’n misdryf skuldig indien daardie vervoerder of vervoerder se agent versuim om aan artikel 289(2) of 290(2) te voldoen. (5) Die misdrywe bedoel in subartikel (1), (2) en (3) is Kategorie 1 misdrywe. HOOFSTUK 13 PAKHUISBERGINGSPROSEDURE Deel 1 Inleidende bepalings 40 45 Doel en toepassing van hierdie Hoofstuk 295. (1) Die doel van hierdie Hoofstuk is om die pakhuisbergingsprosedure te 50 reguleer. 318 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 318 (2) This Chapter applies to the storage of goods not in free circulation, excluding— (a) (b) (c) (d) (e) the temporary storage237 of goods; the storage of goods under a customs procedure that provides for the storage of goods under that procedure;238 the storage of goods in state warehouses or premises regarded in terms of section 580 to be state warehouses; the storage of goods in a special economic zone or part of a special economic zone designated in terms of section 43(2)(c) as a customs controlled area except when the goods are stored in a storage warehouse within such a designated special economic zone or part of a special economic zone; and the storage of goods in excise warehouses. 5 10 Warehousing procedure239 - 296 Verify source ↗
The warehousing procedure is a customs procedure that allows goods to which
The warehousing procedure lets covered goods be stored in a specific warehouse and transported there without being cleared for national transit.
296. The warehousing procedure is a customs procedure that allows goods to which this Chapter applies— (a) (b) to be stored in a specific storage warehouse; and for the purpose of such storage to be transported to that warehouse without clearing the goods for national transit. 15 Commencement and completion of warehousing procedure 297. (1) (a) Goods come under the warehousing procedure when the goods are cleared for warehousing. (b) The warehousing procedure is, subject to subsection (2), completed when the goods are cleared and released for another customs procedure or for home use, as may be permissible in the circumstances. (2) The warehousing 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). 20 25 Extent to which Chapters 4, 5 and 7 apply - 298 Verify source ↗
Chapters 4, 5 and 7, except insofar as a provision of those Chapters is modified,
Rules in Chapters 4, 5 and 7 generally apply to goods under the warehousing procedure, and goods may be stored in a storage warehouse only if they are cleared and released for warehousing in that warehouse, subject to limits for goods in free circulation.
298. Chapters 4, 5 and 7, except insofar as a provision of those Chapters is modified, qualified or deviated from in this Chapter,240 apply to goods under the warehousing procedure, including to the clearance and release of goods for warehousing. 30 Part 2 Clearance and release of goods for warehousing Warehousing of goods 299. (1) Goods not in free circulation to which this Chapter applies may be stored in a storage warehouse only if the goods are cleared and released for warehousing in that specific warehouse.241 35 (2) Goods in free circulation may without clearance for warehousing be stored in a storage warehouse subject to any limitations and in accordance with any rules as may be prescribed for such goods. - 249 Verify source ↗
If ownership of goods under a customs procedure is transferred, the new owner is in terms of section
If ownership of goods under a customs procedure is transferred, the new owner is treated as having cleared the goods and takes over the previous owner’s responsibilities.
249. If ownership of goods under a customs procedure is transferred, the new owner is in terms of section 111(5)(b)(i) regarded to have cleared the goods and assumes the responsibilities of the previous owner. 25 30 35 40 45 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 329 Wet No 31 van 2014 329 Deel 4 Ander aangeleenthede Kennisgewing van sluiting van publieke bergingspakhuis - 312 Verify source ↗
Wanneer die Kommissaris ’n publieke bergingspakhuis ingevolge artikels 662
If the Commissioner closes a public warehouse under articles 662 and 663, the Commissioner must take reasonable steps to ensure written notice is given to each person who cleared goods for storage there.
312. Wanneer die Kommissaris ’n publieke bergingspakhuis ingevolge artikels 662 en 663 sluit, moet die Kommissaris alle redelike stappe doen om te verseker dat skriftelike kennis van die sluiting van die pakhuis aan elke persoon gegee word wat goedere vir berging in daardie pakhuis geklaar het. Reëls ter fasilitering van implementering van hierdie Hoofstuk - 313 Verify source ↗
Reëls ingevolge artikel 903 uitgevaardig om die implementering van hierdie
Rules made under article 903 may prescribe recordkeeping, warehouse-control, reporting, and related implementation measures; the section also lists offences for breaching specified warehouse provisions.
313. Reëls ingevolge artikel 903 uitgevaardig om die implementering van hierdie Hoofstuk te fasiliteer, kan reëls insluit wat die volgende voorskryf: (a) Die vorm en formaat van rekordhouding, die wyse waarop rekords beveilig moet word en die inligting waarvan rekord vir doeleindes van hierdie Hoofstuk gehou moet word; (b) maatreëls om goedere onder pakhuisberging van goedere in vry sirkulasie in ’n pakhuis te onderskei en om die afwending van goedere onder pakhuisberging vir binnelandse gebruik te voorkom; (c) maatreëls om doeltreffende doeanebeheer te verseker— (i) wanneer goedere na ’n pakhuis onder die pakhuisbergingsprosedure 5 10 15 vervoer word; of (ii) gedurende die tydelike verwydering van goedere onder pakhuisberging 20 van ’n bergingspakhuis ingevolge artikel 310; (e) die verantwoordelikhede van persone wat goedere249 vir berging in ’n (f) bergingspakhuis klaar; vir doeleindes van artikel 122(c), die persone anders as vervoerders wat gemagtig is om goedere na ’n pakhuis onder die pakhuisbergingsprosedure te vervoer; en 25 (g) die tydperke waarvoor en die tydsrame waarbinne verslae aan die doeane- gesag ingevolge artikel 308 verstrek moet word. Misdrywe ingevolge hierdie Hoofstuk 314. (1) ’n Persoon is aan ’n misdryf skuldig indien daardie persoon artikel 304(1), 30 310 of 311(1) oortree. (2) ’n Persoon wat goedere vir pakhuisberging klaar, is aan ’n misdryf skuldig— (a) (b) (c) indien daardie persoon artikel 300(1) of 301(1) oortree; indien daardie persoon versuim om aan ’n lasgewing ingevolge artikel 306(b) te voldoen; of indien artikel 305(1) of (4) met betrekking tot daardie goedere oortree word. (3) Die lisensiehouer van ’n bergingspakhuis is aan ’n misdryf skuldig— (a) (b) indien daardie lisensiehouer versuim om aan artikel 302 of 308(1) te voldoen of artikel 309 oortree; of indien artikel 299(1) of (2) oortree word met betrekking tot goedere wat in daardie pakhuis geberg word. (4) ’n Misdryf bedoel in subartikel (1) is ’n Kategorie 1 misdryf. HOOFSTUK 14 PROSEDURE VIR BELASTINGVRY-WINKELS Deel 1 Inleidende bepalings 35 40 45 Doel en toepassing van hierdie Hoofstuk 315. (1) Die doel van hierdie Hoofstuk is om die prosedure vir belastingvry-winkels te reguleer. - 249 Verify source ↗
Indien eiendomsreg op goedere onder ’n doeaneprosedure oorgedra word, word die nuwe eienaar
When goods are transferred under a customs procedure, the new owner is treated as having declared the goods and takes over the previous owner’s responsibilities.
249. Indien eiendomsreg op goedere onder ’n doeaneprosedure oorgedra word, word die nuwe eienaar ingevolge artikel 111(5)(b)(i) geag die goedere te geklaar het en neem die nuwe eienaar die verantwoordelikhede van die vorige eienaar oor. 330 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 330 (2) This Chapter applies to all goods supplied to or received in a tax free shop for sale in or from that shop. Tax free shop procedure250 - 316 Verify source ↗
The tax free shop procedure is a customs procedure that allows—
A tax free shop procedure allows certain goods to be sold tax free in licensed shops at travellers terminals or land border-posts, and sets when the procedure starts, ends, or stops early.
316. The tax free shop procedure is a customs procedure that allows— (a) goods whether in free circulation or not in free circulation to be sold tax free in retail quantities on premises situated within a sea, air or rail travellers terminal or land border-post and licensed as a tax free shop to persons entering or leaving the Republic; (b) goods not in free circulation supplied to a tax free shop for the purpose of such sale to be transported to the shop without clearing the goods for national transit; and the goods so sold to be treated as accompanied or unaccompanied baggage of such persons. (c) Commencement and completion of tax free shop procedure 317. (1) (a) Goods not in free circulation come under the tax free shop procedure when the goods are cleared for supply to a tax free shop in accordance with Part 2, and goods in free circulation automatically come under the tax free shop procedure when the goods are received in a tax free shop in accordance with Part 3. (b) The tax free shop procedure is, subject to subsection (2), completed when the goods are sold from the shop and— 5 10 15 20 (i) (ii) if sold to a person in the process of leaving the Republic, exported from the Republic; or if sold to a person having entered the Republic, declared in terms of section 478(1)(b) to the customs authority. (2) The tax free shop procedure, in relation to any goods, ends before its completion 25 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 30 section 109(2). Extent to which Chapters 4 and 7 apply - 318 Verify source ↗
Chapters 4 and 7, except insofar as a provision of those Chapters is modified,
Chapters 4 and 7 apply to goods under the tax free shop procedure, including their clearance and release, unless this Chapter modifies, qualifies, or departs from those Chapters.
318. Chapters 4 and 7, except insofar as a provision of those Chapters is modified, qualified or deviated from in this Chapter,251 apply to goods under the tax free shop procedure, including to the clearance and release of goods for the tax free shop procedure. 35 Part 2 Clearance and release of goods not in free circulation for supply to tax free shops Clearance and release of goods for tax free shop procedure 319. (1) Goods not in free circulation may not be received in a tax free shop unless 40 - 335 Verify source ↗
The stores procedure is a customs procedure that allows stores for a
This section says the stores procedure lets certain stores be used, re-exported, transported, or exported for specified vessels, aircraft, or trains without clearing them through ordinary customs processes.
335. The stores procedure is a customs procedure that allows stores for a foreign-going vessel, foreign-going aircraft or cross-border train referred to in section 334(2)— (a) in the case of stores on board the vessel, aircraft or train when it enters the Republic— (i) to be used as stores for that vessel, aircraft or train in the Republic without clearing those stores for home use;262 or to be re-exported from the Republic on board that vessel, aircraft or train as stores for that vessel, aircraft or train without clearing those stores for export;263 or (ii) (b) in the case of stores taken on board the vessel, aircraft or train in the Republic— (i) to be transported to that vessel, aircraft or train under this procedure without clearing those stores for transit, if those stores consist of goods not in free circulation; to be used as stores for that vessel, aircraft or train in the Republic without clearing those stores for home use, if those stores consist of imported goods; or to be exported from the Republic on board that vessel, aircraft or train as stores for that vessel, aircraft or train without clearing those stores for export.264 (ii) (iii) Commencement and completion of stores procedure 336. (1) (a) Stores for a foreign-going vessel, foreign-going aircraft or cross-border train referred to in section 334(2) that are on board the vessel, aircraft or train when it - 260 Verify source ↗
This means that sections 89 and 93 must be applied to these goods.
Sections 89 and 93 must be applied to these goods.
260. This means that sections 89 and 93 must be applied to these goods. - 261 Verify source ↗
For tax status of goods under the stores procedure, see section 146.
For goods under the stores procedure, section 146 should be consulted for tax status.
261. For tax status of goods under the stores procedure, see section 146. - 262 Verify source ↗
Such goods are in terms of section 91 excluded from import clearance requirements.
These goods are excluded from import clearance requirements under section 91.
262. Such goods are in terms of section 91 excluded from import clearance requirements. - 263 Verify source ↗
Such goods are in terms of section 95 excluded from export clearance requirements.
Such goods are excluded from export clearance requirements under section 95.
263. Such goods are in terms of section 95 excluded from export clearance requirements. - 264 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 exports of goods that have been cleared and released for the stores procedure.
264. Chapter 16 regulating the clearance of goods for export from the Republic does not apply to the export from the Republic of goods cleared and released for the stores procedure. See section 361(3). 5 10 15 20 25 30 35 40 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 341 Wet No 31 van 2014 341 HOOFSTUK 15 VOORRADEPROSEDURE Deel 1 Inleidende bepalings Doel en toepassing van hierdie Hoofstuk 334. (1) Die doel van hierdie Hoofstuk is om die voorradeprosedure te reguleer. (2) Hierdie Hoofstuk is van toepassing op goedere bestem vir gebruik, of wat gebruik word, as voorrade vir land-uitgaande vaartuie, land-uitgaande vliegtuie of oor-grens treine— (a) wat onder operasionele beheer is van ’n gelisensieerde vervoerder wat in die Republiek gesetel is of, indien nie in die Republiek gesetel nie, in die Republiek deur ’n geregistreerde agent wat in die Republiek gesetel is, verteenwoordig word; en (b) gebruik word vir die vervoer van goedere of reisigers— (i) na die Republiek vanaf ’n plek buite die Republiek; of (ii) vanaf die Republiek na ’n plek buite die Republiek. (3) Goedere bestem vir gebruik, of wat gebruik word, as voorrade vir ander land-uitgaande vaartuie, land-uitgaande vliegtuie of oor-grens treine of vir voertuie wat die Republiek binnekom of verlaat, moet behandel word as goedere wat in die gewone loop ingevoer word in, of uitgevoer word uit, die Republiek.260 Voorradeprosedure261 - 335 Verify source ↗
Die voorradeprosedure is ’n doeaneprosedure ingevolge waarvan voorrade vir ’n
This section defines a customs procedure for supplies for certain outward-bound vessels, aircraft, or cross-border trains.
335. Die voorradeprosedure is ’n doeaneprosedure ingevolge waarvan voorrade vir ’n land-uitgaande vaartuig, land-uitgaande vliegtuig of oor-grens trein bedoel in artikel 334(2)— (a) in die geval van voorrade wat aan boord van die vaartuig, vliegtuig of trein was toe dit die Republiek binnegekom het— (i) as voorrade vir daardie vaartuig, vliegtuig of trein in die Republiek gebruik mag word sonder om daardie voorrade vir binnelandse gebruik te klaar;262 of (b) (ii) aan boord van daardie vaartuig, vliegtuig of trein uit die Republiek heruitgevoer mag word as voorrade vir daardie vaartuig, vliegtuig of trein sonder om daardie voorrade vir uitvoer te klaar;263 in die geval van voorrade wat in die Republiek aan boord van die vaartuig, vliegtuig of trein geneem word— (i) na daardie vaartuig, vliegtuig of trein onder hierdie prosedure vervoer mag word sonder om daardie voorrade vir transito te klaar, indien daardie voorrade goedere is wat nie in vry sirkulasie is nie; (ii) as voorrade vir daardie vaartuig, vliegtuig of trein in die Republiek gebruik mag word sonder om daardie voorrade vir binnelandse gebruik te klaar, indien daardie voorrade uit ingevoerde goedere bestaan; of (iii) aan boord van daardie vaartuig, vliegtuig of trein uit die Republiek uitgevoer mag word as voorrade vir daardie vaartuig, vliegtuig of trein sonder om daardie voorrade vir uitvoer te klaar.264 Begin en afhandeling van voorradeprosedure 5 10 15 20 25 30 35 40 336. (1) (a) Voorrade vir ’n land-uitgaande vaartuig, land-uitgaande vliegtuig of oor-grens trein bedoel in artikel 334(2) wat aan boord van die vaartuig, vliegtuig of trein 45 - 260 Verify source ↗
Dit beteken dat artikels 89 en 93 op hierdie goedere toegepas moet word.
This section says articles 89 and 93 apply to these goods.
260. Dit beteken dat artikels 89 en 93 op hierdie goedere toegepas moet word. - 261 Verify source ↗
Vir belastingstatus van goedere onder die voorradeprosedure, kyk artikel 146.
This section points readers to article 146 for the tax status of goods under the supply procedure.
261. Vir belastingstatus van goedere onder die voorradeprosedure, kyk artikel 146. - 262 Verify source ↗
Sulke goedere word ingevolge artikel 91 uitgesluit van invoer klaringsvereistes.
Certain goods are exempt from import clearance requirements under article 91.
262. Sulke goedere word ingevolge artikel 91 uitgesluit van invoer klaringsvereistes. - 263 Verify source ↗
Sulke goedere word ingevolge artikel 95 uitgesluit van uitvoer klaringsvereistes.
Goods covered by article 95 are excluded from export clearance requirements.
263. Sulke goedere word ingevolge artikel 95 uitgesluit van uitvoer klaringsvereistes. - 264 Verify source ↗
Hoofstuk 16 wat die klaring van goedere vir uitvoer uit die Republiek reguleer, is nie op die uitvoer
Chapter 16 does not apply to goods exported from the Republic if they have been cleared and released for the stores procedure.
264. Hoofstuk 16 wat die klaring van goedere vir uitvoer uit die Republiek reguleer, is nie op die uitvoer uit die Republiek van goedere geklaar en vrygestel vir die voorradeprosedure van toepassing nie. Kyk artikel 361(3). 342 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 342 enters the Republic, come under the stores procedure automatically and without any formal clearance for the stores procedure when the vessel, aircraft or train enters the Republic. (b) Stores taken on board such a vessel, aircraft or train in the Republic, come under the stores procedure when the stores are cleared in terms of Part 2 as stores for that vessel, aircraft or train. (c) The stores procedure in relation to any goods is, subject to subsection (2), completed when the goods leave the Republic on board that vessel, aircraft or train as stores for the vessel, aircraft or train. 5 (2) The stores procedure, in relation to any goods, ends before its completion if— 10 (a) (b) (c) the goods are used in accordance with this Chapter as stores on that vessel, aircraft or train whilst in the Republic; 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 completion of the procedure is interrupted by an occurrence referred to in section 109(2). 15 Extent to which Chapters 4, 5 and 7 apply - 337 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 stores procedure, including their clearance and release, unless this Chapter modifies, qualifies, or departs from those Chapters.
337. Chapters 4, 5 and 7, except insofar as a provision of those Chapters is modified, qualified or deviated from in this Chapter,265 apply to goods under the stores procedure, including to the clearance and release of goods for the stores procedure. 20 Part 2 Clearance and release of stores taken on board in Republic Application of this Part
Part
Part 2
- 214 Verify source ↗
For consequences when release of goods is withdrawn, see section 106.
This section points readers to section 106 for consequences when release of goods is withdrawn.
214. For consequences when release of goods is withdrawn, see section 106. - 215 Verify source ↗
See section 165(1)(a)
The Commissioner may restrict which seaports and airports can be used for transshipment, and transshipment is only allowed at the ports or airports set under that rule.
215. See section 165(1)(a) STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 293 Wet No 31 van 2014 293 Beperking van doeaneseehawens en -lughawens vir doeleindes van trans- verskeping 245. (1) Die Kommissaris kan by reël die doeaneseehawens en -lughawens beperk waar goedere onder die transverskepingsprosedure transverskeep mag word. (2) Indien die doeaneseehawens of -lughawens waar goedere transverskeep mag word ingevolge subartikel (1) beperk is, mag niemand goedere onder die transverskepings- prosedure by ’n doeaneseehawe of -lughawe transverskeep anders as by ’n seehawe of lughawe ingevolge daardie subartikel bepaal nie. (3) Wanneer die Kommissaris ingevolge subartikel (1) die doeaneseehawens en -lughawens vir die transverskepingsprosedure beperk, moet die Kommissaris handel ooreenkomstig die voorskrifte van die Minister handelende in oorleg met die sake Kabinetslede wat vir vervoer, handel verantwoordelik is. en nywerheid en binnelandse 5 10 Toepassing van ander wetgewing op goedere onder transverskeping 246. (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 transverskeping geklaar en vrygestel is, van toepassing nie. 15 (2) Subartikel (1) hou op om van toepassing te wees indien— (a) die vrystelling van die goedere vir transverskeping ingevolge artikel 105 20 ingetrek word;214 of (b) die goedere vir ’n ander doeaneprosedure of vir binnelandse gebruik geklaar en vrygestel word, soos in die omstandighede toelaatbaar mag wees. Deel 2 Klaring en vrystelling van goedere vir transverskeping 25 Klaring van goedere vir transverskeping 247. (1) Geen goedere mag, behoudens artikels 91(1)(f) en 95(1)(g), by ’n doeaneseehawe of -lughawe van een land-uitgaande vaartuig of vliegtuig na ’n ander oorgeplaas word tensy die goedere vir transverskeping geklaar en vrygestel is nie. (2) Goedere bestem vir klaring vir transverskeping, moet volgens voorskrif van 30 artikel 244 geklaar word. Persone wat transverskepingsklaringsbriewe mag indien 248. (1) Slegs die volgende persone mag, behoudens artikel 165(2), ’n klaringsbrief indien om goedere vir transverskeping te klaar:215 (a) Die vragverslagdoener bedoel transverskepingsgoedere verantwoordelik is, doener in die Republiek gesetel is; in artikel 49(2) of 55(2) wat vir die indien daardie vragverslag- (c) (b) die geregistreerde agent in die Republiek van daardie vragverslagdoener, indien daardie vragverslagdoener nie in die Republiek gesetel is nie; of ’n doeanemakelaar in artikel 165(1)(b) bedoel. (2) ’n Transverskepingsklaringsbrief moet ingedien word— (a) voordat die goedere in die Republiek aankom; en (b) binne ’n tydsraam wat by reël voorgeskryf mag word. 35 40 Inhoud van transverskepingsklaringsbriewe 249. (1) ’n Transverskepingsklaringsbrief moet, benewens die inligting wat ingevolge 45 artikel 167 verstrek moet word, die volgende vermeld: (a) Dat die goedere vir transverskeping geklaar word; (b) dat die goedere in die Republiek vir doeleindes van transverskeping afgelaai sal word; - 214 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.
214. Vir gevolge wanneer vrystelling van goedere ingetrek word, kyk artikel 106. - 215 Verify source ↗
Kyk artikel 165(1)(a).
A person clearing goods must provide specified transhipment details, but if one set of vessel/aircraft particulars is unavailable at filing, it may be submitted later before loading.
215. Kyk artikel 165(1)(a). 294 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 294 (c) (d) the date and time when the goods are due to arrive in the Republic; the customs seaport or airport where the transhipment operation will be carried out; (e) particulars of the vessel or aircraft on board of which the goods are to be transported out of the Republic; and any other information as may be prescribed by rule. (f) (2) If the particulars referred to in subsection (1)(e) are not available to the person clearing the goods at the time when the transhipment clearance declaration is submitted, those particulars may be submitted separately at any later stage but before the goods are loaded on board the vessel or aircraft that will transport the goods out of the Republic. Supporting documents - 250 Verify source ↗
Section 176(1) does not apply in respect of the transhipment of goods.
Section 176(1) does not apply to the transhipment of goods.
250. Section 176(1) does not apply in respect of the transhipment of goods. Use of other documents as transhipment clearance declarations - 251 Verify source ↗
A transport document or other document as may be prescribed by rule, issued or
A transport document or similar document may be used as a transhipment clearance declaration if it contains the minimum information prescribed by rule.
251. A transport document or other document as may be prescribed by rule, issued or submitted in respect of the goods to be transhipped, may serve as a transhipment clearance declaration, provided that such transport document or other document reflects the minimum information concerning those goods as may be prescribed by rule for purposes of this section. Part 3 Transhipment operations Transhipment operation not to commence before release of goods - 268 Verify source ↗
A temporary admission clearance declaration must,
A temporary admission clearance declaration must include the temporary-admission status, the purpose of the clearance, and the expected period the goods will remain in the Republic.
268. A temporary admission clearance declaration must, in addition to the information required in terms of section 167, state— (a) (b) (c) that the goods are cleared for temporary admission under this Part; the purpose for which the goods are cleared for temporary admission; and the period for which the goods are expected to remain in the Republic. - 221 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 wins.
221. 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). - 222 Verify source ↗
See section 165(1)(a).
Temporary admission ends when the goods are re-exported, but it can end earlier if the goods are cleared and released for another customs procedure or domestic use, or if completion is interrupted by an event in section 109(2).
222. See section 165(1)(a). 35 40 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 303 Wet No 31 van 2014 303 (2) Die prosedure vir tydelike toelating is, behoudens subartikel (3), afgehandel wanneer die goedere uit die Republiek heruitgevoer word. (3) Die prosedure vir tydelike toelating, met betrekking tot enige goedere, eindig voor die afhandeling daarvan— (a) (b) indien die goedere voor afhandeling van die prosedure vir tydelike toelating vir ’n ander doeaneprosedure of vir binnelandse gebruik geklaar en vrygestel word, soos in die omstandighede toelaatbaar mag wees; of indien afhandeling van die prosedure vir tydelike toelating deur ’n gebeurtenis bedoel in artikel 109(2) onderbreek word. Mate waarin Hoofstukke 4 en 7 van toepassing is - 265 Verify source ↗
Hoofstukke 4 en 7, behalwe in soverre ’n bepaling van daardie Hoofstukke
Rules on temporary admission goods: Chapter 4 and 7 generally apply, only certain persons may file clearance letters, and the clearance letter must state the temporary-admission purpose and expected stay period.
265. Hoofstukke 4 en 7, behalwe in soverre ’n bepaling van daardie Hoofstukke aangepas, gekwalifiseer of van afgewyk word in hierdie Hoofstuk, is van toepassing op alle goedere onder die prosedure vir tydelike toelating,221 asook op die klaring en vrystelling van goedere vir— tydelike toelating ingevolge Deel 2 of 4; en (a) (b) uitvoer onder die prosedure vir tydelike toelating ingevolge Deel 3 of 4. Tydelike toelating van goedere kragtens gewone klarings- en vrystellingsprosedures Deel 2 Toepassing van hierdie Deel 266. (1) Hierdie Deel— (a) (b) is van toepassing op goedere van ’n klas of soort wat ingevolge enige van die belastingheffings-Wette vir tydelike toelating kragtens hierdie Deel geklaar mag word; en is nie van toepassing op goedere— (i) wat ooreenkomstig die internasionale klaringsreëlings bedoel in Deel 4 geklaar word nie; of (ii) wat ingevolge Deel 5 outomaties onder die prosedure vir tydelike toelating kom nie. (2) Goedere bestem vir klaring vir tydelike toelating kragtens hierdie Deel moet volgens voorskrif van artikel 265(a) geklaar word. Persone wat klaringsbriewe vir tydelike toelating mag indien 267. (1) Slegs die volgende persone mag, behoudens artikel 165(2), klaringsbriewe indien om goedere vir tydelike toelating te klaar:222 (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; of ’n doeanemakelaar in artikel 165(1)(b) bedoel. (c) (2) Die bepalings van Hoofstuk 7 met betrekking tot ondersteunende dokumente, geld vir goedere wat vir tydelike toelating geklaar word slegs in soverre soos by reël voorgeskryf mag word. Inhoud van klaringsbriewe vir tydelike toelating 268. ’n Klaringsbrief vir tydelike toelating moet, benewens die inligting wat ingevolge artikel 167 verstrek moet word, die volgende vermeld: (a) Dat die goedere kragtens hierdie Deel vir tydelike toelating geklaar word; (b) die doel waarvoor die goedere vir tydelike toelating geklaar word; en (c) die tydperk waarvoor die goedere na verwagting in die Republiek sal bly. 5 10 15 20 25 30 35 40 45 - 221 Verify source ↗
In die geval van enige onbestaanbaarheid tussen ’n bepaling van hierdie Hoofstuk en ’n algemene
If this Chapter conflicts with a general provision in Chapter 4 or 7, the provision in this Chapter prevails.
221. 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). - 222 Verify source ↗
Kyk artikel 165(1)(a).
If goods are released for temporary admission, the release notification must state how long the goods may stay in the Republic.
222. Kyk artikel 165(1)(a). 304 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 304 Release notifications to state period of temporary admission 269. (1) If goods are released for temporary admission, the release notification must state the period for which the goods may remain in the Republic under temporary admission. (2) A period determined in terms of subsection (1) may not exceed— (a) a maximum period as may be prescribed for the relevant class or kind of goods— (i) in a tax levying Act referred to in section 266(1)(a) or, if two or more tax levying Acts permit goods of the same class or kind to be cleared for temporary admission, a maximum period prescribed uniformly in those tax levying Acts for that class or kind of goods; or (ii) by rule, if no period is in terms of subparagraph (i) prescribed for that class or kind of goods; or (b) one year from the date of clearance of the goods, if no period is in terms of paragraph (a)(i) or (ii) prescribed for that class or kind of goods. (3) The period mentioned in a release notification may be extended in terms of section 908 only once except if good cause is shown for an additional extension. Simplified clearance and release for commercial temporarily trucks entering Republic - 270 Verify source ↗
Trucks entering the Republic as a means of transport currently in use for the
Certain trucks entering the Republic may be cleared and released for temporary admission if they meet the stated conditions.
270. Trucks entering the Republic as a means of transport currently in use for the transport of goods in the ordinary course of international trade may, despite the other provisions of this Part, be cleared and released for temporary admission in accordance with simplified clearance and release processes and requirements provided for in Part 3 of Chapter 24 if the truck— 5 10 15 20 (a) did not enter the Republic on the return leg of the temporary export 25 (b) procedure;223 and is destined to leave the Republic without any interruption in its current use as a means of transport for goods in the ordinary course of international trade. Simplified clearance and release for buses and taxis entering Republic temporarily - 271 Verify source ↗
Buses or taxis entering the Republic as a means of transport currently in use for
Buses or taxis entering the Republic may be cleared and released for temporary admission if the listed conditions are met.
271. Buses or taxis entering the Republic as a means of transport currently in use for travellers visiting or returning to the Republic may, despite the other provisions of this Part, be cleared and released for temporary admission in accordance with simplified clearance and release processes and requirements provided for in Part 3 of Chapter 24 if— 30 (a) the bus or taxi did not enter the Republic on the return leg of the temporary export procedure;224 35 (b) no international clearance arrangements referred to in Part 4 are available for (c) the entry of the bus or taxi into the Republic; and the bus or taxi is destined to leave the Republic without any interruption in its current use as a means of transport for such travellers. 40 Simplified clearance and release for private vehicles, small vessels and light aircraft entering Republic temporarily - 272 Verify source ↗
Vehicles, small vessels or light aircraft entering the Republic as a private means
Vehicles, small vessels, or light aircraft entering the Republic as private transport for a traveller may be allowed, despite other provisions, but the source text is incomplete.
272. Vehicles, small vessels or light aircraft entering the Republic as a private means of transport for a traveller visiting the Republic225 may, despite the other provisions of - 223
- 224
- 225 Verify source ↗
For determining when a vessel, aircraft or vehicle qualifies as a small vessel, light aircraft or vehicle
If goods are released for temporary admission, the release notice must state how long they may stay in the Republic.
225. For determining when a vessel, aircraft or vehicle qualifies as a small vessel, light aircraft or vehicle used as a private means of transport, see section 903(1)(n). STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 305 Wet No 31 van 2014 305 Vrystellingskennisgewings moet tydperk van tydelike toelating vermeld (1) 269. Indien goedere vir tydelike toelating vrygestel word, moet die vrystellingskennisgewing die tydperk vermeld wat die goedere in die Republiek onder tydelike toelating mag bly. (2) ’n Tydperk ingevolge subartikel (1) bepaal, mag nie langer wees nie as— 5 (a) ’n maksimum tydperk soos vir die betrokke klas of soort goedere voorgeskryf mag wees— (i) in ’n belastingheffings-Wet in artikel 266(1)(a) bedoel of, indien twee of meer belastingheffings-Wette magtiging verleen dat goedere van dieselfde klas of soort vir tydelike toelating geklaar mag word, ’n maksimum tydperk wat eenvormig in daardie belastingheffings-Wette vir daardie klas of soort goedere voorgeskryf word; of (ii) by reël, indien geen tydperk ingevolge subparagraaf (i) vir daardie klas of soort goedere voorgeskryf is nie; of (b) een jaar vanaf die datum van klaring van die goedere, indien geen tydperk ingevolge paragraaf (a)(i) of (ii) vir daardie klas of soort goedere voorgeskryf is nie. (3) Die tydperk in ’n vrystellingskennisgewing genoem, kan slegs een keer ingevolge artikel 908 verleng word behalwe waar goeie gronde vir ’n bykomende verlenging aangevoer word. Verkorte klaring en vrystelling vir kommersiële trokke wat Republiek tydelik binnekom - 270 Verify source ↗
Trokke wat die Republiek as ’n middel van vervoer binnekom wat in die gewone
Trucks entering the Republic in ordinary international trade may be cleared and released for temporary admission if they meet the listed conditions.
270. Trokke wat die Republiek as ’n middel van vervoer binnekom wat in die gewone gang van internasionale handel in lopende gebruik vir die vervoer van goedere is, kan, ondanks die ander bepalings van hierdie Deel, vir tydelike toelating geklaar en vrygestel word ooreenkomstig verkorte klarings- en vrystellingsprosesse en -vereistes waarvoor in Deel 3 van Hoofstuk 24 voorsiening gemaak word, indien die trok— (a) nie die Republiek op die terugwaartse fase van die prosedure vir tydelike uitvoer binnegekom het nie;223 en (b) bestem is om die Republiek te verlaat sonder enige onderbreking in die lopende gebruik daarvan as ’n middel van vervoer vir goedere in die gewone loop van internasionale handel. Verkorte klaring en vrystelling vir busse en taxi’s wat Republiek tydelik binnekom - 271 Verify source ↗
Busse of taxi’s wat die Republiek binnekom in lopende gebruik as ’n middel
Buses or taxis entering the Republic for passengers who are visiting or returning may be cleared and exempted for temporary admission if specified conditions are met.
271. Busse of taxi’s wat die Republiek binnekom in lopende gebruik as ’n middel van vervoer vir reisigers wat die Republiek besoek of daarheen terugkeer, kan, ondanks die ander bepalings van hierdie Deel, vir tydelike toelating geklaar en vrygestel word ooreenkomstig verkorte klarings- en vrystellingsprosesse en -vereistes waarvoor in Deel 3 van Hoofstuk 24 voorsiening gemaak word, indien— (a) die bus of taxi nie die Republiek op die terugwaartse fase van die prosedure vir tydelike uitvoer binnegekom het nie;224 (b) geen internasionale klaringsreëlings in Deel 4 bedoel vir die binnekoms van die bus of taxi in die Republiek beskikbaar is nie; en (c) die bus of taxi bestem is om die Republiek te verlaat sonder enige onderbreking in die lopende gebruik daarvan as ’n middel van vervoer vir sulke reisigers. Verkorte klaring en vrystelling vir private voertuie, klein vaartuie en ligte vliegtuie wat Republiek tydelik binnekom 10 15 20 25 30 35 40 45 - 272 Verify source ↗
Voertuie, klein vaartuie of ligte vliegtuie wat die Republiek binnekom as ’n
Vehicles, small vessels, or light aircraft entering the Republic as private transport for visitors may be declared and released for temporary admission.
272. Voertuie, klein vaartuie of ligte vliegtuie wat die Republiek binnekom as ’n private middel van vervoer vir reisigers wat die Republiek besoek,225 kan, ondanks die ander bepalings van hierdie Deel, vir tydelike toelating geklaar en vrygestel word 50 - 223 Verify source ↗
Kyk artikel 389.
This section tells the reader to see section 389.
223. Kyk artikel 389. - 224 Verify source ↗
Kyk artikel 390.
This section refers the reader to article 390.
224. Kyk artikel 390. - 225 Verify source ↗
Vir bepaling wanneer ’n vaartuig, vliegtuig of voertuig as ’n klein vaartuig, ligte vliegtuig of
Goods under temporary admission must be cleared for export before the applicable period expires and, once released for export, re-exported from the Republic.
225. Vir bepaling wanneer ’n vaartuig, vliegtuig of voertuig as ’n klein vaartuig, ligte vliegtuig of voertuig gebruik as ’n private middel van vervoer kwalifiseer, kyk artikel 903(1)(n). 306 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 306 this Part, be cleared and released for temporary admission in accordance with simplified clearance and release processes and requirements provided for in Part 3 of Chapter 24 if— (a) the vehicle, vessel or light aircraft did not enter the Republic on the return leg of the temporary export procedure;226 (b) no international clearance arrangements referred to in Part 4 are available for (c) the vehicle, vessel or light aircraft; and the vehicle, vessel or light aircraft is destined to leave the Republic without any interruption in its current use as a private means of transport for that traveller. 5 10 Part 3 Re-export of goods under temporary admission in terms of Part 2 Goods under temporary admission in terms of Part 2 to be cleared for export and re-exported within applicable timeframes 273. (1) Goods cleared and released for temporary admission in terms of Part 2 must 15 before the expiry of the period applicable to the goods in terms of section 269— (a) be cleared for export in accordance with Chapter 16,227 read with section 265(b); and (b) upon release for export be re-exported from the Republic. (2) Subsection (1) does not apply if the goods are cleared and released for another 20 customs procedure or for home use, as may be permissible in the circumstances.228 Persons entitled to submit export clearance declarations for goods under temporary admission - 237 Verify source ↗
See definition of ‘‘temporary storage’’ in section 1.
This section directs the reader to the definition of “temporary storage” in section 1.
237. See definition of ‘‘temporary storage’’ in section 1. - 238 Verify source ↗
For instance the inward processing procedure (section 408) or the home use processing procedure
This section gives two examples of procedures: the inward processing procedure and the home use processing procedure.
238. For instance the inward processing procedure (section 408) or the home use processing procedure (section 435). - 239 Verify source ↗
For tax status of goods under the warehousing procedure, see section 144. For consequences of
This section points readers to section 144 for the tax status of goods under the warehousing procedure, and to sections 112 and 115 for consequences of non-compliance.
239. For tax status of goods under the warehousing procedure, see section 144. For consequences of non-compliance with warehousing procedure, see sections 112 and 115. - 240 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.
240. 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). - 241 Verify source ↗
Goods released by the customs authority for warehousing remain in terms of section 28 subject to
Goods released for warehousing stay under customs control, and this Chapter applies to storage of goods not in free circulation, subject to listed exceptions.
241. Goods released by the customs authority for warehousing remain in terms of section 28 subject to customs control despite such release. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 319 Wet No 31 van 2014 319 (2) Hierdie Hoofstuk is van toepassing op die berging van goedere wat nie in vry sirkulasie is nie, uitgesonderd— (a) die tydelike berging237 van goedere; (b) die berging van goedere onder ’n doeaneprosedure wat vir die berging van goedere onder daardie prosedure voorsiening maak;238 (c) die berging van goedere in staatspakhuise of persele wat ingevolge artikel 580 geag word staatspakhuise te wees; (d) die berging van goedere in ’n spesiale ekonomiese sone of deel van ’n spesiale ekonomiese sone wat ingevolge artikel 43(2)(c) as ’n doeanebeheergebied aangewys is, behalwe wanneer die goedere in ’n bergingspakhuis binne so ’n aangewese spesiale ekonomiese sone of deel van ’n spesiale ekonomiese sone geberg word; en (e) die berging van goedere in aksynspakhuise. 5 10 Pakhuisbergingsprosedure239 - 296 Verify source ↗
Die pakhuisbergingsprosedure is ’n doeaneprosedure ingevolge waarvan
This section says the warehouse storage procedure is a customs procedure that allows qualifying goods to be stored in a specified warehouse and moved there without being cleared for national transit.
296. Die pakhuisbergingsprosedure is ’n doeaneprosedure ingevolge waarvan 15 goedere waarop hierdie Hoofstuk van toepassing is— in ’n bepaalde bergingspakhuis geberg mag word; en (a) (b) vir doeleindes van sodanige berging, vervoer mag word na daardie pakhuis sonder om die goedere vir nasionale transito te klaar. 20 25 30 35 40 Begin en afhandeling van pakhuisbergingsprosedure 297. (1) (a) Goedere kom onder die pakhuisbergingsprosedure wanneer die goedere vir pakhuisberging geklaar word. (b) Die pakhuisbergingsprosedure is, behoudens subartikel (2), afgehandel wanneer die goedere vir ’n ander doeaneprosedure of vir binnelandse gebruik geklaar en vrygestel word, soos in die omstandighede toelaatbaar mag wees. (2) Die pakhuisbergingsprosedure, 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. Mate waarin Hoofstukke 4, 5 en 7 van toepassing is - 298 Verify source ↗
Hoofstukke 4, 5 en 7, behalwe in soverre ’n bepaling van daardie Hoofstukke
This section says Chapters 4, 5 and 7 apply to goods under the warehousing procedure, and to the clearance and release of goods for warehousing, except where this Chapter changes those rules.
298. Hoofstukke 4, 5 en 7, behalwe in soverre ’n bepaling van daardie Hoofstukke aangepas, gekwalifiseer of van afgewyk word in hierdie Hoofstuk,240 is van toepassing op goedere onder die pakhuisbergingsprosedure, asook op die klaring en vrystelling van goedere vir pakhuisberging. Deel 2 Klaring en vrystelling van goedere vir pakhuisberging Pakhuisberging van goedere 299. (1) Goedere wat nie in vry sirkulasie is nie waarop hierdie Hoofstuk van toepassing is, kan in ’n bergingspakhuis geberg word slegs indien die goedere vir pakhuisberging in daardie spesifieke pakhuis geklaar en vrygestel is.241 (2) Goedere in vry sirkulasie kan sonder klaring vir pakhuisberging in ’n bergingspakhuis geberg word behoudens enige beperkings en ooreenkomstig enige reëls soos vir sodanige goedere voorgeskryf mag word. - 237 Verify source ↗
Kyk omskrywing van ‘‘tydelike berging’’ in artikel 1.
This section points the reader to the definition of “temporary storage” in section 1.
237. Kyk omskrywing van ‘‘tydelike berging’’ in artikel 1. - 238 Verify source ↗
Byvoorbeeld die prosedure vir inwaartse prosessering (artikel 408) of die prosedure vir binnelandse
This section gives examples of inward processing and domestic use processing procedures.
238. Byvoorbeeld die prosedure vir inwaartse prosessering (artikel 408) of die prosedure vir binnelandse gebruik prosessering (artikel 435). - 239 Verify source ↗
Vir belastingstatus van goedere onder die pakhuisbergingsprosedure, kyk artikel 144. Vir gevolge
This section points readers to article 144 for the tax status of goods under the warehouse storage procedure, and to articles 112 and 115 for consequences of non-compliance.
239. Vir belastingstatus van goedere onder die pakhuisbergingsprosedure, kyk artikel 144. Vir gevolge van nie-voldoening aan die pakhuisbergingsprosedure, kyk artikels 112 en 115. - 240 Verify source ↗
In die geval van enige teenstrydigheid tussen ’n bepaling van hierdie Hoofstuk en ’n algemene
If this Chapter conflicts with a general provision in Chapter 4 or 7, this Chapter’s provision takes precedence.
240. In die geval van enige 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). - 241 Verify source ↗
Goedere deur die doeanegesag vir pakhuisberging vrygestel, bly ingevolge artikel 28 aan
Goods for warehousing stay under customs control, and public-warehouse licensees must give permission and notify customs electronically in some cases.
241. Goedere deur die doeanegesag vir pakhuisberging vrygestel, bly ingevolge artikel 28 aan doeanebeheer onderworpe ongeag sodanige vrystelling. 320 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 320 (3) No goods referred to in subsection (1) may be cleared or released for warehousing— (a) (b) in a facility other than a storage warehouse; for a purpose other than a purpose referred to in section 300 or 301, as may be applicable; in a storage warehouse which is not licensed for the purpose for which the goods are to be warehoused; and 5 (c) (d) unless the licensee of the storage warehouse, in the case of a public storage warehouse— (i) has granted permission for the warehousing of the goods in that 10 warehouse; and (ii) has advised the customs authority electronically in accordance with section 913 of such permission. (4) Goods to be cleared for warehousing must be cleared in accordance with section 298. 15 Purposes for which goods may be cleared for warehousing in public storage warehouses 300. (1) Goods may be cleared for warehousing in a public storage warehouse for the following purposes only: (a) To secure and store imported goods on behalf of clients pending clearance and 20 (b) (c) (d) release of the goods for— (i) home use; (ii) warehousing in another storage warehouse; or (iii) another permissible customs procedure;242 to store, consolidate and de-consolidate on behalf of clients goods destined for export from the Republic pending their clearance or release for export; to store goods for any reason on behalf of clients to ensure that the goods remain under customs control for a specific period; or in the case of restricted goods imported without prior compliance with legislation restricting the import or possession of the goods, to secure the goods on behalf of a client in terms of section 784(2)(a) pending— (i) compliance by the client with such legislation; or (ii) export of the goods, subject to the legislation restricting the import or 25 30 possession of the goods. (2) Goods may be secured in terms of subsection (1)(a) in a public storage warehouse 35 to delay the clearance and release of the goods as contemplated in that subsection— (a) (b) in order to utilise the tax free status in relation to import tax conferred on warehoused goods in terms of section 144; or for any other purpose determined by the customs authority as consistent with the warehouse procedure. 40 Purposes for which goods may be cleared for warehousing in private storage warehouses 301. (1) Goods may be cleared for warehousing in a private storage warehouse for the following purposes only:243 (a) To secure imported goods owned by the licensee of the warehouse or in which the licensee has a material interest, pending clearance and release of the goods for— 45 - 242 Verify source ↗
For instance goods warehoused for later clearance as supplies to vessels and aircraft under the stores
This provision gives examples of goods warehoused for later clearance, including supplies to vessels and aircraft and removal to an excise warehouse.
242. For instance goods warehoused for later clearance as supplies to vessels and aircraft under the stores procedure, for removal to an excise warehouse under the excise warehouse transit procedure, etc. - 243 Verify source ↗
It is to be noted that goods under a customs procedure that provides for the storage of goods, such
Goods under a customs storage procedure may be kept in private storage facilities at the processing premises and do not need warehousing clearance.
243. It is to be noted that goods under a customs procedure that provides for the storage of goods, such as the inward processing procedure (section 408) or the home use processing procedure (section 435), need not be cleared for warehousing and may be stored in terms of that procedure in private storage facilities at the premises where the goods are processed. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 321 Wet No 31 van 2014 321 (3) Geen goedere bedoel in subartikel (1) mag vir pakhuisberging geklaar of vrygestel word— (a) (b) vir ’n doel anders as ’n doel beoog in artikel 300 of 301 soos ook al van in ’n fasiliteit anders as ’n bergingspakhuis nie; (c) (d) toepassing mag wees nie; in ’n bergingspakhuis wat nie gelisensieer is vir die doel waarvoor die goedere geberg word nie; en tensy die lisensiehouer van die bergingspakhuis, in die geval van ’n publieke bergingspakhuis— (i) toestemming vir die berging van die goedere in daardie pakhuis verleen het; en (ii) die doeanegesag elektronies ooreenkomstig artikel 913 van sodanige toestemming in kennis gestel het. (4) Goedere bestem vir klaring vir pakhuisberging moet volgens voorskrif van artikel 298 geklaar word. 5 10 15 Doeleindes waarvoor goedere vir pakhuisberging in publieke bergingspakhuise geklaar mag word 300. (1) Goedere mag vir pakhuisberging in ’n publieke bergingspakhuis geklaar word slegs vir die volgende doeleindes: (a) Om ingevoerde goedere ten behoewe van kliënte te beveilig en te berg 20 hangende klaring en vrystelling van die goedere vir— (i) binnelandse gebruik; (ii) berging in ’n ander bergingspakhuis; of ’n ander toelaatbare doeaneprosedure;242 (iii) (b) om goedere bestem vir uitvoer uit die Republiek ten behoewe van kliënte te berg, te konsolideer en te de-konsolideer hangende die klaring of vrystelling daarvan vir uitvoer; (c) om goedere om enige rede ten behoewe van kliënte te berg om te verseker dat (d) die goedere vir ’n spesifieke tydperk onder doeanebeheer bly; of in die geval van beperkte goedere ingevoer sonder vooraf voldoening aan wetgewing wat die invoer of besit van die goedere beperk, om die goedere ten behoewe van ’n kliënt ingevolge artikel 784(2)(a) te beveilig hangende— (i) voldoening deur die kliënt aan sodanige wetgewing; of (ii) uitvoer van die goedere, behoudens die wetgewing wat die invoer of besit van die goedere beperk. (2) Goedere kan ingevolge subartikel (1)(a) in ’n publieke bergingspakhuis beveilig word om die klaring en vrystelling van die goedere, soos in daardie subartikel beoog, uit te stel— (a) ten einde die belastingvry status te benut wat ingevolge artikel 144 met betrekking tot invoerbelasting aan goedere in ’n pakhuis geberg, verleen word; of (b) vir enige ander doel wat deur die doeanegesag bepaal word as synde met die pakhuisprosedure bestaanbaar te wees. 25 30 35 40 Doeleindes waarvoor goedere vir pakhuisberging in private bergingspakhuise geklaar mag word 45 301. (1) Goedere mag vir pakhuisberging in ’n private bergingspakhuis geklaar word slegs vir die volgende doeleindes:243 (a) Om ingevoerde goedere wat deur die lisensiehouer van die pakhuis besit word, of waarin die lisensiehouer ’n wesenlike belang het, te beveilig hangende klaring en vrystelling van die goedere vir— 50 - 242 Verify source ↗
Byvoorbeeld goedere geberg vir latere klaring as voorrade vir vaartuie en vliegtuie onder die
This provision gives examples of goods stored for later clearance, including supplies for vessels and aircraft and goods moved under excise-warehouse transit.
242. Byvoorbeeld goedere geberg vir latere klaring as voorrade vir vaartuie en vliegtuie onder die voorradeprosedure, vir vervoer na ’n aksynspakhuis onder die prosedure vir aksynspakhuistransito, ens. - 243 Verify source ↗
Let wel dat goedere onder ’n doeaneprosedure wat voorsiening maak vir die berging van goedere,
Goods under certain customs storage procedures do not need separate warehousing clearance and may be stored in private facilities at the processing site.
243. Let wel dat goedere onder ’n doeaneprosedure wat voorsiening maak vir die berging van goedere, soos die prosedure vir inwaartse prosessering (artikel 408) of die prosedure vir binnelandse gebruik prosessering (artikel 435), nie geklaar hoef te word vir pakhuisberging nie en ingevolge daardie prosedure in privaat bergingsfasiliteite by die perseel waar die goedere geprosesseer word, geberg mag word. 322 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 322 (b) (i) home use; (ii) warehousing in another storage warehouse; or (iii) another permissible customs procedure;244 or in the case of restricted goods imported by the licensee of a storage warehouse without prior compliance with legislation restricting the import or possession of such goods, to secure the goods in terms of section 784(2)(a) pending— (i) compliance by the licensee with such legislation; or (ii) export of the goods, subject to the legislation restricting the import or 5 possession of the goods. (2) Goods may be secured in terms of subsection (1)(a) in a private storage warehouse 10 to delay the clearance and release of the goods as contemplated in that subsection— (a) (b) in order to utilise the tax free status in relation to import tax conferred on warehoused goods in terms of section 144; or for any other purpose determined by the customs authority as consistent with the warehouse procedure. Persons entitled to submit warehousing clearance declarations 302. (1) Only the following persons may, subject to section 165(2), submit clearance declarations to clear goods for warehousing in a public storage warehouse:245 (a) The importer or exporter of the goods, if that importer or exporter is located in the Republic; the registered agent in the Republic of the importer or exporter of the goods, if the importer or exporter is not located in the Republic; the owner of the goods, if ownership in the case of imported goods has been transferred after the goods were imported and that owner is located in the Republic;246 the registered 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). (b) (c) (d) (e) (2) Only the following persons may, subject to section 165(2), submit clearance declarations to clear goods for warehousing in a private storage warehouse: (a) The importer or exporter of the goods, provided that the importer or exporter is the licensee of the private storage warehouse; the owner of the goods, if ownership in the case of imported goods has been transferred after the goods were imported and that owner is the licensee of the private storage warehouse; or a customs broker referred to in section 165(1)(b). (b) (c) Contents of warehousing clearance declarations - 303 Verify source ↗
A warehousing clearance declaration must, in addition to the information
A warehousing clearance declaration must include extra required details about the warehoused goods and the warehouse.
303. A warehousing clearance declaration must, in addition to the information required in terms of section 167, state— (a) (b) (c) (d) that the goods are cleared for warehousing; the purpose for which the goods will be warehoused, taking into account section 300 or 301; the customs code and address of the storage warehouse where the goods will be warehoused; and that the storage warehouse where the goods will be warehoused is licensed for the purpose for which the goods are to be warehoused. 15 20 25 30 35 40 45 Redirection of goods 304. (1) Goods that are cleared and released for warehousing must be delivered to the storage warehouse indicated in the clearance declaration, and no person may, without - 244 Verify source ↗
For instance goods warehoused for later clearance as supplies to vessels and aircraft under the stores
This provision refers to goods warehoused for later clearance as supplies to vessels and aircraft under the stores procedure.
244. For instance goods warehoused for later clearance as supplies to vessels and aircraft under the stores procedure. - 245 Verify source ↗
See section 165(1)(a).
This section refers the reader to section 165(1)(a).
245. See section 165(1)(a). - 246 Verify source ↗
See section 111.
Only specified persons may submit clearance letters to clear goods for storage in a public or private warehouse.
246. See section 111. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 323 Wet No 31 van 2014 323 (b) ’n ander toelaatbare doeaneprosedure;244 of (i) binnelandse gebruik; (ii) berging in ’n ander bergingspakhuis; of (iii) in die geval van beperkte goedere deur die lisensiehouer van ’n bergingspakhuis ingevoer sonder vooraf voldoening aan wetgewing wat die invoer of besit van sodanige goedere beperk, om die goedere ingevolge artikel 784(2)(a) te beveilig hangende— (i) voldoening deur die lisensiehouer aan sodanige wetgewing; of (ii) uitvoer van die goedere, behoudens die wetgewing wat die invoer of besit van die goedere beperk. (2) Goedere kan ingevolge subartikel (1)(a) in ’n private bergingspakhuis beveilig word om die klaring en vrystelling van die goedere, soos in daardie subartikel beoog, uit te stel— (a) ten einde die belastingvry status te benut wat ingevolge artikel 144 met betrekking tot invoerbelasting aan goedere in ’n pakhuis geberg, verleen word; of (b) vir enige ander doel wat deur die doeanegesag bepaal word as synde met die pakhuisprosedure bestaanbaar te wees. 5 10 15 Persone wat klaringsbriewe vir pakhuisberging mag indien 302. (1) Slegs die volgende persone mag, behoudens artikel 165(2), klaringsbriewe 20 indien om goedere vir berging in ’n publieke bergingspakhuis te klaar:245 (a) Die invoerder of uitvoerder van die goedere, indien daardie invoerder of uitvoerder in die Republiek gesetel is; (b) die geregistreerde agent van die invoerder of uitvoerder van die goedere, indien die invoerder of uitvoerder nie in die Republiek gesetel is nie; (c) die eienaar van die goedere, indien eiendomsreg in die geval van ingevoerde goedere oorgedra is nadat die goedere ingevoer is en daardie eienaar in die Republiek gesetel is;246 (d) die geregistreerde agent in die Republiek van die eienaar bedoel in paragraaf (c), indien daardie eienaar nie in die Republiek gesetel is nie; of ’n doeanemakelaar in artikel 165(1)(b) bedoel. (e) (2) Slegs die volgende persone mag, behoudens artikel 165(2), klaringsbriewe indien om goedere vir berging in ’n private bergingspakhuis te klaar: (a) Die invoerder of uitvoerder van die goedere, mits die invoerder of uitvoerder die lisensiehouer van die private bergingspakhuis is; (b) die eienaar van die goedere, indien eiendomsreg in die geval van ingevoerde goedere oorgedra is nadat die goedere ingevoer is en daardie eienaar die lisensiehouer van die privaat bergingspakhuis is; of ’n doeanemakelaar in artikel 165(1)(b) bedoel. (c) Inhoud van klaringsbriewe vir pakhuisberging 303. ’n Klaringsbrief vir pakhuisberging moet, benewens die inligting wat ingevolge artikel 167 verstrek moet word, die volgende vermeld: (a) Dat die goedere vir pakhuisberging geklaar word; (b) die doel waarvoor die goedere in ’n pakhuis geberg sal word, met inagneming van artikel 300 of 301; (c) die doeanekode en adres van die bergingspakhuis waar die goedere geberg sal word; en (d) dat die bergingspakhuis waar die goedere geberg sal word, gelisensieer is vir die doel waarvoor die goedere geberg sal word. Herdestinering van goedere 25 30 35 40 45 50 304. (1) Goedere wat vir pakhuisberging geklaar en vrygestel is, moet gelewer word aan die bergingspakhuis in die klaringsbrief aangedui, en geen persoon mag, sonder die - 244 Verify source ↗
Byvoorbeeld goedere in ’n pakhuis geberg vir latere klaring as voorrade vir vaartuie en vliegtuie
This provision gives an example of goods stored in a warehouse for later clearance as stores for vessels and aircraft under the stores procedure.
244. Byvoorbeeld goedere in ’n pakhuis geberg vir latere klaring as voorrade vir vaartuie en vliegtuie onder die voorradeprosedure. - 245 Verify source ↗
Kyk artikel 165(1)(a).
This provision directs the reader to section 165(1)(a).
245. Kyk artikel 165(1)(a). - 246 Verify source ↗
Kyk artikel 111.
The customs authority may allow warehoused goods to be redirected, and the carrier and warehouse licensee must notify the customs authority when goods are delivered and received.
246. Kyk artikel 111. 324 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 324 the permission of the customs authority, redirect goods that are cleared for warehousing to any place other than that warehouse. (2) When goods cleared and released for warehousing are delivered to the storage warehouse indicated in the clearance declaration— (a) (b) the carrier that transported the goods to that warehouse must notify the customs authority of the delivery; and the licensee of that warehouse must notify the customs authority of the receipt of the goods. Part 3 Warehousing of goods in storage warehouses 5 10 Maximum warehousing period 305. (1) Goods other than goods referred to in subsection (4) may not be warehoused in a storage warehouse for longer than two years from the date the goods are for the first time cleared for warehousing in any storage warehouse, whether public or private. (2) The period referred to in subsection (1) may not be extended in terms of section 15 908 longer than— (a) 180 calendar days; or (b) in the case of a specific class or kind or other category of goods as may be prescribed by rule, 180 calendar days or such other period as may be prescribed by rule. (3) If subsection (1) is contravened in respect of warehoused goods, the goods must in terms of section 112(1) for tax purposes be regarded to be cleared for home use under Chapter 8.247 (4) Restricted goods imported into the Republic and warehoused in a public or private storage warehouse in terms of section 784(2)(a) pending compliance with the legislation restricting the import or possession of such goods, may not be warehoused for longer than a period as may be prescribed by rule read with sections 908 and 909. 20 25 Warehousing of dangerous or hazardous goods - 250 Verify source ↗
For tax status of goods under the tax free shop procedure, see section 145. For consequences of
This section points readers to section 145 for the tax status of goods under the tax free shop procedure, and to sections 112 to 115 for consequences of non-compliance.
250. For tax status of goods under the tax free shop procedure, see section 145. For consequences of non-compliance with the tax free shop procedure, see sections 112, 113, 114 and 115. - 251 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 prevails.
251. 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 331 Wet No 31 van 2014 331 (2) Hierdie Hoofstuk is van toepassing op alle goedere wat verskaf word aan, of ontvang word in, ’n belastingvry-winkel vir verkoop in of vanaf daardie winkel. Prosedure vir belastingvry-winkels250 - 316 Verify source ↗
Die prosedure vir belastingvry-winkels is ’n doeaneprosedure ingevolge
Duty-free shops may sell certain goods tax-free to people entering or leaving the Republic, and some non-free-circulation goods may be moved to the shop without national transit clearance.
316. Die prosedure vir belastingvry-winkels is ’n doeaneprosedure ingevolge waarvan— (a) goedere, hetsy in vry sirkulasie of nie in vry sirkulasie nie, belastingvry in kleinhandelmaat op ’n perseel wat binne ’n see-, lug- of spoorreisigers- terminaal of land-grenspos geleë en as ’n belastingvry-winkel gelisensieer is, verkoop mag word aan persone wat die Republiek binnekom of verlaat; (b) goedere wat nie in vry sirkulasie is nie wat aan ’n belastingvry-winkel vir doeleindes van sodanige verkoop verskaf word, na die winkel vervoer mag word sonder om die goedere vir nasionale transito te klaar; en (c) die goedere aldus verkoop, as vergeselde of onvergeselde bagasie van sodanige persone behandel mag word. Begin en afhandeling van prosedure vir belastingvry-winkels 317. (1) (a) Goedere wat nie in vry sirkulasie is nie kom onder die prosedure vir belastingvry-winkels wanneer die goedere ooreenkomstig Deel 2 vir verskaffing aan ’n belastingvry-winkel geklaar word, en goedere in vry sirkulasie kom outomaties onder die prosedure vir belastingvry-winkels wanneer die goedere ooreenkomstig Deel 3 in ’n belastingvry-winkel ontvang word. (b) Die prosedure vir belastingvry-winkels is, behoudens subartikel (2), afgehandel wanneer die goedere vanuit die winkel verkoop word en— (i) (ii) indien verkoop aan ’n persoon wat in die proses is om die Republiek te verlaat, uit die Republiek uitgevoer word; of indien verkoop aan ’n persoon wat die Republiek binnegekom het, ingevolge artikel 478(1)(b) aan die doeanegesag verklaar word. (2) Die prosedure vir belastingvry-winkels, met betrekking tot enige goedere, eindig voor die afhandeling daarvan indien— (a) die goedere voor afhandeling van die prosedure vir ’n ander doeaneprosedure of vir binnelandse gebruik geklaar en vrygestel word, soos in die omstandighede toelaatbaar mag wees; of (b) afhandeling van die prosedure deur ’n gebeurtenis bedoel in artikel 109(2) onderbreek word. Mate waarin Hoofstukke 4 en 7 van toepassing is - 318 Verify source ↗
Hoofstukke 4 en 7, behalwe in soverre ’n bepaling van daardie Hoofstukke
Chapters 4 and 7 apply to goods under the duty-free shop procedure, and to clearance and release of those goods, except where this Chapter changes those rules.
318. Hoofstukke 4 en 7, behalwe in soverre ’n bepaling van daardie Hoofstukke aangepas, gekwalifiseer of van afgewyk word in hierdie Hoofstuk,251 is van toepassing op goedere onder die prosedure vir belastingvry-winkels, asook op die klaring en vrystelling van goedere vir die prosedure vir belastingvry-winkels. 5 10 15 20 25 30 35 Deel 2 Klaring en vrystelling van goedere nie in vry sirkulasie nie vir verskaffing aan belastingvry-winkels 40 Klaring en vrystelling van goedere vir prosedure vir belastingvry-winkels 319. (1) Goedere wat nie in vry sirkulasie is nie mag nie in ’n belastingvry- - 250 Verify source ↗
Vir belastingstatus van goedere onder die prosedure vir belastingvry-winkels, kyk artikel 145. Vir
This section points readers to article 145 for the tax status of goods under the tax-free shop procedure, and to articles 112 to 115 for the tax consequences of non-compliance.
250. Vir belastingstatus van goedere onder die prosedure vir belastingvry-winkels, kyk artikel 145. Vir belastinggevolge van nie-voldoening aan die prosedure vir belastingvry-winkels, kyk artikels 112, 113, 114 en 115. - 251 Verify source ↗
In die geval van enige onbestaanbaarheid tussen ’n bepaling van hierdie Hoofstuk en ’n algemene
If there is any inconsistency between a provision in this Chapter and a general provision in Chapter 4 or 7, this Chapter’s provision prevails.
251. 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). 332 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 332 those goods are cleared and released under the tax free shop procedure for supply to that tax free shop.252 (2) Goods not in free circulation to be cleared for supply to a tax free shop must be cleared in accordance with section 318. Persons entitled to submit tax free shop clearance declarations - 320 Verify source ↗
Only the following persons may, subject to section 165(2), submit clearance
Only a tax free shop licensee or a customs broker referred to in section 165(1)(b) may, subject to section 165(2), submit clearance declarations to clear goods for supply to a tax free shop.
320. Only the following persons may, subject to section 165(2), submit clearance declarations to clear goods for supply to a tax free shop:253 (a) The licensee of the tax free shop; or (b) a customs broker referred to in section 165(1)(b). Contents of tax free shop clearance declarations - 321 Verify source ↗
A tax free shop clearance declaration must, in addition to the information
A tax free shop clearance declaration must include extra information: the goods are cleared under the tax free shop procedure for supply to a tax free shop, the shop’s customs code, and the shop licensee’s name.
321. A tax free shop clearance declaration must, in addition to the information required in terms of section 167, state— (a) (b) (c) that the goods are cleared under the tax free shop procedure for supply to a tax free shop; the customs code of that tax free shop; and the name of the licensee of the shop. Redirection of goods - 322 Verify source ↗
Goods that are cleared and released for supply to a tax free shop must be
Goods cleared for supply to a tax free shop must go to the shop named in the clearance declaration, and redirection elsewhere needs customs permission.
322. Goods that are cleared and released for supply to a tax free shop must be delivered to the tax free shop indicated in the clearance declaration, and no person may, without the permission of the customs authority, redirect goods that are cleared for supply to a tax free shop to any place other than that tax free shop. 5 10 15 20 Part 3 Receipt, sale and removal of goods in tax free shops Goods that may be sold in tax free shops 323. (1) Any goods as may be prescribed by rule may be kept, displayed for sale or sold in a tax free shop, provided that Part 2 is complied with in relation to the supply of goods not in free circulation to a tax free shop. (2) No restricted or sectorally controlled goods may be sold in a tax free shop except in accordance with the legislation regulating the import, possession or export of the goods. 25 30 Persons to whom goods may be sold in tax free shops254 - 338 Verify source ↗
This Part applies to stores for a foreign-going vessel, foreign-going aircraft or
This Part applies to certain stores taken on board in the Republic, and goods may not be taken on board as stores unless they have been cleared and released under the stores procedure.
338. This Part applies to stores for a foreign-going vessel, foreign-going aircraft or cross-border train referred to in section 334(2) taken on board the vessel, aircraft or train in the Republic, excluding stores for such a vessel, aircraft or train taken on board the vessel, aircraft or train in the Republic in terms of a clearance and release for outright export. 25 Stores taken on board first to be cleared and released for stores procedure 30 339. (1) No goods may be taken on board a foreign-going vessel or aircraft or cross-border train as stores for that vessel, aircraft or train unless those goods are cleared and released under the stores procedure as stores for that vessel, aircraft or train. (2) Goods to be cleared under the stores procedure as stores for a foreign-going vessel or aircraft or a cross-border train must be cleared in accordance with section 337. 35 Persons entitled to submit stores clearance declarations - 340 Verify source ↗
Only the following persons266 may, subject to section 165(2), submit clearance
Only the listed persons may, subject to section 165(2), submit clearance declarations to clear goods under the stores procedure for foreign-going vessels, aircraft, or cross-border trains.
340. Only the following persons266 may, subject to section 165(2), submit clearance declarations to clear goods under the stores procedure as stores for foreign-going vessels or aircraft or cross-border trains: (a) The carrier operating the vessel, aircraft or train, if the carrier is located in the 40 (b) Republic; the registered agent in the Republic of the carrier, if the carrier is not located in the Republic; - 265 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’s provision wins.
265. 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). - 266 Verify source ↗
See section 165(1)(a).
This section says when goods come under the stores procedure for a vessel, aircraft, or train, and when that procedure ends.
266. See section 165(1)(a). STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 343 Wet No 31 van 2014 343 was toe dit die Republiek binnegekom het, kom outomaties onder die voorrade- prosedure en sonder enige formele klaring vir die voorradeprosedure wanneer die vaartuig, vliegtuig of trein die Republiek binnekom. (b) Voorrade wat in die Republiek aan boord van so ’n vaartuig, vliegtuig of trein geneem word, kom onder die voorradeprosedure wanneer die voorrade ingevolge Deel 2 as voorrade vir daardie vaartuig, vliegtuig of trein geklaar word. (c) Die voorradeprosedure met betrekking tot enige goedere is, behoudens subartikel (2), afgehandel wanneer die goedere die Republiek aan boord van daardie vaartuig, vliegtuig of trein as voorrade vir die vaartuig, vliegtuig of trein verlaat. 5 (2) Die voorradeprosedure, met betrekking tot enige goedere, eindig voor die 10 afhandeling daarvan indien— (a) die goedere ooreenkomstig hierdie Hoofstuk as voorrade op daardie vaartuig, vliegtuig of trein gebruik word terwyl dit in die Republiek is; (b) die goedere voor afhandeling van die prosedure vir ’n ander doeaneprosedure of vir binnelandse gebruik geklaar en vrygestel word, soos in die omstandighede toelaatbaar mag wees; of afhandeling van die prosedure deur ’n gebeurtenis bedoel in artikel 109(2) onderbreek word. (c) Mate waarin Hoofstukke 4, 5 en 7 van toepassing is - 337 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 warehouse procedure, and to the clearance and release of those goods, except where this Chapter changes or departs from those Chapters.
337. Hoofstukke 4, 5 en 7, behalwe in soverre ’n bepaling van daardie Hoofstukke aangepas, gekwalifiseer of van afgewyk word in hierdie Hoofstuk,265 is van toepassing op goedere onder die voorradeprosedure, asook op die klaring en vrystelling van goedere vir die voorradeprosedure. 15 20 Deel 2 Klaring en vrystelling van voorrade in Republiek aan boord geneem 25 Toepassing van hierdie Deel - 338 Verify source ↗
Hierdie Deel is van toepassing op voorrade vir ’n land-uitgaande vaartuig,
This section applies to supplies for outbound vessels, aircraft, and cross-border trains, except supplies covered by clearance and release for direct export. Goods may not be put on board as supplies unless they have been cleared and released under the supplies procedure, and goods for that procedure must be cleared under article 337.
338. Hierdie Deel is van toepassing op voorrade vir ’n land-uitgaande vaartuig, land-uitgaande vliegtuig of oor-grens trein bedoel in artikel 334(2) wat in die Republiek aan boord van die vaartuig, vliegtuig of trein geneem word, uitgesonderd voorrade vir so ’n vaartuig, vliegtuig of trein wat in die Republiek aan boord van die vaartuig, vliegtuig of trein geneem word ingevolge ’n klaring en vrystelling vir regstreekse uitvoer. Voorrade aan boord geneem eers geklaar en vrygestel te word vir voorrade- prosedure 339. (1) Geen goedere mag aan boord van ’n land-uitgaande vaartuig of vliegtuig of oor-grens trein as voorrade vir daardie vaartuig, vliegtuig of trein geneem word tensy daardie goedere onder die voorradeprosedure as voorrade vir daardie vaartuig, vliegtuig of trein geklaar en vrygestel is nie. (2) Goedere bestem vir klaring onder die voorradeprosedure as voorrade vir ’n land-uitgaande vaartuig of vliegtuig of ’n oor-grens trein moet volgens voorskrif van artikel 337 geklaar word. 30 35 40 Persone wat voorradeklaringsbriewe mag indien
Part
Chapter may include rules prescribing additional requirements for the clearance or
- 219 Verify source ↗
See Chapter 33.
Customs may take measures to identify transshipment goods and protect them from unauthorized interference, while terminal operators and the person who cleared the goods must give notices and proof of export in specified situations.
219. See Chapter 33. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 299 Wet No 31 van 2014 299 Maatreëls om integriteit van transverskepingsoperasies te verseker 258. (1) Die doeanegesag kan, benewens sy ander toepassingsfunksies,219 enige stappe doen of enige lasgewings uitreik wat nodig is om transverskepingsgoedere te identifiseer en om te waak teen enige ongemagtigde inmenging met die goedere terwyl dit in die Republiek is of gedurende die vervoer daarvan uit die Republiek, met inbegrip daarvan om— (a) die spesifieke doeanebeheergebied te stipuleer waar die goedere gelewer moet (b) word; sekuriteit ingevolge Hoofstuk 31, of enige sekuriteit bo en behalwe sekuriteit reeds ingevolge daardie Hoofstuk gestel, te vereis; (c) die tydsbeperking te verkort waarbinne die transverskepingsoperasie ingevolge artikel 255(1) moet begin of ingevolge artikel 255(2) voltooi moet wees of die goedere uit die Republiek uitgevoer moet wees; en te vereis dat die goedere transverskeep en uit die Republiek uitgevoer word onder doeanebegeleiding. (d) (2) Enige stappe gedoen of lasgewings uitgereik deur die doeanegesag ingevolge subartikel (1) is onderworpe aan die voorwaardes of spesifikasies soos— (a) by reël voorgeskryf mag word; of (b) deur die doeanegesag in ’n bepaalde geval bepaal mag word. Deel 4 Ander aangeleenthede Verantwoordelikhede om te verseker dat daar aan transverskepingsvereistes voldoen word 259. (1) Die lisensiehouer van ’n terminaal waar transverskepingsgoedere aan boord gelaai word van ’n vaartuig of vliegtuig wat die goedere uit die Republiek sal vervoer, moet die doeanegesag onmiddellik in kennis stel indien die goedere van die terminaal verwyder word vir ’n doel anders as die laai van die goedere aan boord van daardie vaartuig of vliegtuig. (2) ’n Opleweringsverslag ten opsigte van transverskepingsgoedere ingevolge Deel 6 van Hoofstuk 3 wat deur ’n lisensiehouer ingedien word, moet— (a) verklaar dat die goedere waarop dit betrekking het transverskepingsgoedere is; en (b) al die inligting vermeld soos by reël vir sulke goedere voorgeskryf mag word. (3) Indien transverskepingsgoedere wat aan boord gelaai word van die vaartuig of vliegtuig wat die goedere uit die Republiek sal vervoer, nie uit die Republiek uitgevoer word binne ’n tydsraam vanaf die begin van die transverskepingsoperasie soos by reël, saamgelees met artikels 908 en 909, voorgeskryf mag word nie, moet die persoon wat die goedere vir transverskeping klaar— (a) die doeanegesag onmiddellik van die vertraging en die redes vir die vertraging in kennis stel; en (b) daarna die doeanegesag gereeld, soos by reël voorgeskryf mag word, in kennis stel van die situasie met betrekking tot die uitvoer van die goedere uit die Republiek. (4) (a) ’n Persoon wat goedere vir transverskeping geklaar het, moet op versoek van die doeanegesag bewys dat die goedere uitgevoer is aan die doeanegesag verskaf, soos by reël voorgeskryf mag word. (b) Die onus om te bewys dat goedere wat vir transverskeping vrygestel is, uitgevoer is, rus op die persoon wat die goedere klaar. Reëls ter fasilitering van implementering van hierdie Hoofstuk - 260 Verify source ↗
Reëls ingevolge artikel 903 uitgevaardig om die implementering van hierdie
Rules made under article 903 to help implement this Chapter may include extra requirements for clearing or releasing goods for transshipment, or for goods under the transshipment procedure.
260. Reëls ingevolge artikel 903 uitgevaardig om die implementering van hierdie Hoofstuk te fasiliteer, kan reëls insluit wat bykomende vereistes voorskryf vir die klaring of vrystelling van goedere vir transverskeping of betreffende goedere onder die transverskepingsprosedure. - 219 Verify source ↗
Kyk Hoofstuk 33.
This section lists offences for contravening specified customs provisions, including by persons, transhipment handlers, customs controlled area licensees, and carriers.
219. Kyk Hoofstuk 33. 5 10 15 20 25 30 35 40 45 50 300 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 300 Offences in terms of this Chapter 261. (1) A person is guilty of an offence if that person— (a) contravenes section 245(2); (b) contravenes— section 247(1) or 254(2); or section 257(2)(a); or (i) (ii) fails to comply with a direction issued in terms of section 258(1) applicable to that person. (c) (2) A person clearing goods for transhipment is guilty of an offence— (a) (b) if section 252 is contravened with regard to those goods; or if that person fails to comply with section 256(1), 257(1) or 259(3). (3) The licensee of a customs controlled area is guilty of an offence if that person contravenes or fails to comply with section 254(1) or (3), 256(2), 257(2)(b) or 259(1). (4) A carrier is guilty of an offence if that carrier contravenes section 257(2)(c). (5) The offences referred to in subsection (1)(a) and (b)(i) are Category 1 offences. CHAPTER 12 TEMPORARY ADMISSION PROCEDURE Part 1 Introductory provisions Purpose and application of this Chapter 262. (1) The purpose of this Chapter is to regulate the temporary admission procedure. (2) This Chapter applies to goods imported into the Republic temporarily. Temporary admission220 5 10 15 20 263. (1) Temporary admission is a customs procedure that allows imported goods not 25 in free circulation— (a) (b) (c) to be used in the Republic temporarily for a specific purpose and for a specific period on condition that the goods are re-exported within that period without having undergone any change except for maintenance and normal wear and tear due to the use made of the goods whilst in the Republic; to be moved freely in the Republic under that procedure; and to be re-exported under that procedure in accordance with the export procedure. (2) The temporary admission procedure is available only for imported goods which— fall within a category of goods to which Part 2, 4 or 5 applies; and (a) (b) are of a nature that will make them, when re-exported, likely to be identified 30 35 as the same goods. Commencement and completion of temporary admission procedure 264. (1) Goods come under the temporary admission procedure— (a) when cleared for temporary admission in terms of Part 2; (b) when cleared for temporary admission in terms of international clearance 40 arrangements referred to in Part 4; or (c) upon entering the Republic, in the case of goods that automatically come under the temporary admission procedure in terms of Part 5.
Part
Part 5
- 233 Verify source ↗
See section 402.
Section 233 refers the reader to section 402.
233. See section 402. - 234 Verify source ↗
The arrival and departure requirements set out in Chapter 3 are not affected by this provision and
The arrival and departure requirements in Chapter 3 still apply to vessels, aircraft, locomotives, and railway carriages that automatically come under temporary admission when they enter or leave the Republic.
234. The arrival and departure requirements set out in Chapter 3 are not affected by this provision and those requirements must be complied with when vessels, aircraft, locomotives or railway carriages that automatically come under the temporary admission procedure enter or leave the Republic. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 313 Wet No 31 van 2014 313 Heruitvoer van goedere onder tydelike toelating ingevolge hierdie Deel 287. (1) Die persoon aan wie ’n CPD of ATA uitgereik is, moet toesien dat die goedere waarop die carnet betrekking het uit die Republiek heruitgevoer word voordat die geldigheidstydperk wat vir die carnet geld, verval. (2) Indien ’n vervangende CPD of ATA carnet ingevolge artikel 286 uitgereik is, moet die persoon aan wie die nuwe carnet uitgereik is, toesien dat die goedere waarop die carnet betrekking het uit die Republiek heruitgevoer word voordat die geldigheids- tydperk wat vir daardie carnet geld, verval. 5 Klaring vir uitvoer van goedere onder tydelike toelating ingevolge hierdie Deel 288. (1) Goedere wat onder die prosedure vir tydelike toelating ingevolge hierdie 10 Deel is, moet volgens voorskrif van artikel 265(b) vir uitvoer geklaar word. (2) Goedere wat onder die prosedure vir tydelike toelating ingevolge hierdie Deel is, kan op gesag van die CPD of ATA carnet wat ten opsigte van die goedere uitgereik is, vir uitvoer geklaar en vrygestel word mits die geldigheidstydperk wat vir die carnet geld nie verval het nie. (3) ’n CPD of ATA carnet moet aan die doeanegesag by die Doeanekantoor wat die plek van uitgang bedien waar die goedere uit die Republiek heruitgevoer sal word, getoon word. (4) Die onus om te bewys dat goedere onder tydelike toelating ingevolge hierdie Deel, uit die Republiek heruitgevoer is, of binne die geldigheidstydperk wat vir die betrokke CPD of ATA carnet geld, uit die Republiek heruitgevoer is, rus op die persoon aan wie die carnet uitgereik is op gesag waarvan die goedere in die Republiek ingevoer is. 15 20 Deel 5 Goedere wat outomaties onder prosedure vir tydelike toelating kom Land-uitgaande vaartuie of vliegtuie, Republiek binnekom lokomotiewe en spoorwegwaens wat 25 289. (1) ’n Vaartuig, vliegtuig, lokomotief of spoorwegwa wat die Republiek binnekom as ’n middel van vervoer wat in lopende gebruik vir die vervoer van goedere in die gewone loop van internasionale handel of vir die vervoer van reisigers teen vergoeding tussen lande is, kom onder die prosedure vir tydelike toelating sonder enige formele klaring of vrystelling vir daardie prosedure indien die vaartuig, vliegtuig, lokomotief of spoorwegwa— (a) nie die Republiek op die inwaartse fase van die prosedure vir tydelike uitvoer herbinnekom nie;233 en (b) bestem is om die Republiek te verlaat sonder enige onderbreking in die lopende gebruik daarvan as ’n middel van vervoer vir goedere in die gewone loop van internasionale handel of vir die vervoer van reisigers teen vergoeding tussen lande.234 (2) Indien die lopende gebruik van ’n vaartuig, vliegtuig, lokomotief of spoorwegwa wat ingevolge subartikel (1) outomaties onder die prosedure vir tydelike toelating kom as ’n middel van vervoer vir goedere in die gewone loop van internasionale handel of vir die vervoer van reisigers teen vergoeding tussen lande, om enige rede onderbreek of gestaak word terwyl die vaartuig, vliegtuig, lokomotief of spoorwegwa onder daardie prosedure is, moet die vervoerder in operasionele beheer van daardie vaartuig, vliegtuig, lokomotief of spoorwegwa of, indien daardie vervoerder nie in die Republiek gesetel is nie, daardie vervoerder se geregistreerde agent, onmiddellik die onderbreking of staking aan die doeanegesag rapporteer, soos by reël voorgeskryf mag word. 30 35 40 45 - 233 Verify source ↗
Kyk artikel 402.
This section refers the reader to article 402.
233. Kyk artikel 402. - 234 Verify source ↗
Die aankoms- en vertrekvereistes in Hoofstuk 3 uiteengesit, word nie geraak deur hierdie bepaling
This provision says Chapter 3 arrival and departure requirements still apply when certain transport arrives in or leaves the Republic.
234. Die aankoms- en vertrekvereistes in Hoofstuk 3 uiteengesit, word nie geraak deur hierdie bepaling nie en daar moet aan daardie vereistes voldoen word wanneer vaartuie, vliegtuie, lokomotiewe of spoorwegwaens wat outomaties onder die prosedure vir tydelike toelating kom, die Republiek binnekom of verlaat. 314 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 314 (3) Parts 2, 3 and 4 of this Chapter do not apply to vessels, aircraft, locomotives or railway carriages referred to in subsection (1). Reusable transport equipment entering Republic 290. (1) Transport equipment entering the Republic as reusable transport equipment currently in use as transport equipment for goods in the ordinary course of international trade, comes under the temporary admission procedure without any formal clearance or release for that procedure if— (a) (b) (c) that transport equipment is not re-entering the Republic on the inbound leg of the temporary export procedure;235 that transport equipment is destined to leave the Republic without any interruption in its current use as reusable transport equipment for goods in the ordinary course of international trade; and the carrier who brought the transport equipment into the Republic or, if that carrier is not located in the Republic, that carrier’s registered agent, keeps record of that transport equipment, as may be prescribed by rule. (2) If the current use of transport equipment that automatically came under the temporary admission procedure in terms of subsection (1) as reusable transport equipment currently in use as transport equipment for goods in the ordinary course of international trade, is for any reason interrupted or discontinued whilst the transport equipment is under that procedure, the carrier or, if that carrier is not located in the Republic, that carrier’s registered agent, must immediately report the interruption or discontinuation to the customs authority, as may be prescribed by rule. (3) Parts 2, 3 and 4 of this Chapter do not apply to reusable transport equipment referred to in subsection (1). Part 6 Provisions applicable to all goods under temporary admission 5 10 15 20 25 General provisions - 332 Verify source ↗
Rules made in terms of section 903 to facilitate the implementation of this
Tax free shop licensees must submit regular reports to the customs authority, and certain contraventions are offences classified as Category 1 offences.
332. Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules prescribing— (a) (b) requirements for inbound and outbound tax free shops and combination inbound and outbound tax free shops; for purposes of section 122(c), any persons, other than carriers, permitted to transport goods not in free circulation to a tax free shop under the tax free shop procedure; (c) measures to ensure effective customs control when goods not in free circulation are transported to a tax free shop under the tax free shop procedure; (d) conditions and procedures for the sale of goods tax free to diplomats representing other countries in the Republic in special shops for diplomats; limits on the number of special shops for diplomats; the application of provisions of this Chapter to special shops for diplomats; and the places where special shops for diplomats may be established. (e) (f) (g) Offences in terms of this Chapter 333. (1) A person is guilty of an offence if that person contravenes section 322. (2) The licensee of a tax free shop is guilty of an offence— (a) (b) (c) (d) if that licensee fails to comply with section 330 or 331; if goods not in free circulation are received in the shop in contravention of section 319(1); if section 323(2), 324, 325, 327, 328(1) or 329 is contravened with respect to goods in the shop; or if the licensee establishes or operates a retail outlet for the tax free shop otherwise than in accordance with section 326. (3) The offences referred to in subsections (1) and (2)(b) are Category 1 offences. 15 20 25 30 35 40 45 50 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 339 Wet No 31 van 2014 339 Gereelde verslae 331. (1) Die lisensiehouer van ’n belastingvry-winkel moet gereelde verslae aan die doeanegesag verstrek vir die tydperke soos by reël voorgeskryf of deur die doeanegesag in ’n spesifieke geval benodig mag word. (2) ’n Verslag ingevolge subartikel (1) moet die inligting bevat soos by reël voorgeskryf of deur die doeanegesag in ’n spesifieke geval benodig mag word, met inbegrip van inligting aangaande— (a) alle goedere in die belastingvry-winkel gedurende die verslagdoenings- 5 tydperk ontvang, wat onderskei tussen— (i) goedere wat ingevolge Deel 2 vir verskaffing aan die winkel geklaar en 10 vrygestel is; en (ii) goedere wat in vry sirkulasie was waarvoor geen klaring en vrystelling nodig was nie; (b) enige onverkoopbare goedere wat ontvang is in die belastingvry-winkel of wat onverkoopbaar geword het terwyl dit in die belastingvry-winkel was gedurende die verslagdoeningstydperk; alle goedere gedurende die verslagdoeningstydperk uit die belastingvry- winkel verkoop; (c) (d) alle goedere gedurende die verslagdoeningstydperk uit die belastingvry- (e) (f) winkel verwyder vir elk van die doeleindes in artikel 328 vermeld; enige goedere wat gedurende die verslagdoeningstydperk beskadig, vernietig, verlore of rekenskaploos geraak het; en enige surplusse of tekorte op goedere in die belastingvry-winkel, soos aan die einde van die verslagdoeningstydperk. Deel 5 Ander aangeleenthede 15 20 25 Reëls ter fasilitering van implementering van hierdie Hoofstuk
Part
Part 6
- 291 Verify source ↗
Goods under the temporary admission procedure—
Goods under temporary admission cannot be disposed of in the Republic unless cleared for home use or dealt with under section 544, and they must follow the Act and any prescribed conditions.
291. Goods under the temporary admission procedure— (a) may not be disposed of in the Republic— (i) unless the goods are cleared and released for home use under Chapter 8; 30 or (ii) otherwise than in accordance with section 544, in the case of damaged goods to which that section applies; (b) must be dealt with in accordance with this Act and any conditions that may be prescribed by rule; and 35 (c) may, when re-exported in terms of the procedure, be exported— (i) (ii) through a place of exit other than the place of entry through which the goods were imported into the Republic; and in one or more consignments. Goods not re-exported within applicable period regarded for tax purposes to be cleared for home use 40 - 292 Verify source ↗
Goods under the temporary admission procedure must in terms of section 112(1)
Goods under temporary admission are treated as cleared for home use if they are not re-exported within the applicable period.
292. Goods under the temporary admission procedure must in terms of section 112(1) for tax purposes be regarded to be cleared for home use under Chapter 8236 if the goods are not re-exported from the Republic within the period applicable to the goods. - 235 Verify source ↗
See section 403.
This section refers the reader to section 403.
235. See section 403. - 236 Verify source ↗
For tax consequences if goods are regarded to be cleared for home use, see section 154; for other
This section points readers to section 154 for tax consequences when goods are treated as cleared for home use, and to section 115 for other consequences of non-compliance with customs procedures.
236. For tax consequences if goods are regarded to be cleared for home use, see section 154; for other consequences of non-compliance with customs procedures, see section 115. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 315 Wet No 31 van 2014 315 (3) Dele 2, 3 en 4 van hierdie Hoofstuk is nie op vaartuie, vliegtuie, lokomotiewe of spoorwegwaens bedoel in subartikel (1) van toepassing nie. Herbruikbare-vervoertoerusting wat Republiek binnekom 290. (1) Vervoertoerusting wat die Republiek binnekom as herbruikbare- vervoertoerusting wat in lopende gebruik as vervoertoerusting vir goedere in die gewone loop van internasionale handel is, kom onder die prosedure vir tydelike toelating sonder enige formele klaring of vrystelling vir daardie prosedure indien— (a) daardie vervoertoerusting nie die Republiek op die inwaartse fase van die prosedure vir tydelike uitvoer herbinnekom nie;235 (b) daardie vervoertoerusting bestem is om die Republiek te verlaat sonder enige onderbreking in die lopende gebruik daarvan as herbruikbare- vervoertoerusting vir goedere in die gewone loop van internasionale handel; en (c) die vervoerder wat die vervoertoerusting in die Republiek ingebring het of, indien daardie vervoerder nie in die Republiek gesetel is nie, daardie vervoerder se geregistreerde agent, rekord hou van daardie vervoertoerusting, soos by reël voorgeskryf mag word. (2) Indien die lopende gebruik van vervoertoerusting wat ingevolge subartikel (1) outomaties onder die prosedure vir tydelike toelating kom as herbruikbare- vervoertoerusting in lopende gebruik as vervoertoerusting vir goedere in die gewone loop van internasionale handel, om enige rede onderbreek of gestaak word terwyl die vervoertoerusting onder daardie prosedure is, moet die vervoerder of, indien daardie vervoerder nie in die Republiek gesetel is nie, daardie vervoerder se geregistreerde agent, onmiddellik die onderbreking of staking aan die doeanegesag rapporteer, soos by reël voorgeskryf mag word. (3) Dele 2, 3 en 4 van hierdie Hoofstuk is nie op herbruikbare-vervoertoerusting bedoel in subartikel (1) van toepassing nie. Deel 6 Bepalings van toepassing op alle goedere onder tydelike toelating Algemene bepalings 5 10 15 20 25 30 - 291 Verify source ↗
Goedere onder die prosedure vir tydelike toelating—
Goods under temporary admission must be handled under the Act, may not be disposed of in the Republic except in specific cases, and may be re-exported under the procedure.
291. Goedere onder die prosedure vir tydelike toelating— (a) mag nie in die Republiek oor beskik word nie— (i) tensy die goedere kragtens Hoofstuk 8 vir binnelandse gebruik geklaar en vrygestel word; of (ii) anders as ooreenkomstig artikel 544, in die geval van beskadigde 35 goedere waarop daardie artikel van toepassing is; (b) moet ooreenkomstig hierdie Wet en enige voorwaardes soos by reël voorgeskryf mag word, mee gehandel word; en (c) kan, wanneer ingevolge die prosedure heruitgevoer, uitgevoer word— (i) deur ’n plek van uitgang anders as die plek van toegang waardeur die 40 goedere in die Republiek ingevoer is; en in een of meer besendings. (ii) Goedere nie binne toepaslike tydperk heruitgevoer geag vir belastingdoeleindes geklaar te wees vir binnelandse gebruik - 292 Verify source ↗
Goedere onder die prosedure vir tydelike toelating moet ingevolge artikel 112(1)
Goods under temporary admission are treated as cleared for home use for tax purposes if they are not re-exported from the Republic within the applicable period.
292. Goedere onder die prosedure vir tydelike toelating moet ingevolge artikel 112(1) vir belastingdoeleindes geag word vir binnelandse gebruik kragtens Hoofstuk 8 geklaar te wees236 indien die goedere nie binne die tydperk wat vir die goedere geld uit die Republiek heruitgevoer word nie. 45 - 235
- 236 Verify source ↗
Vir belastinggevolge indien goedere geag word vir binnelandse gebruik geklaar te wees, kyk artikel
This section points readers to article 154 for tax consequences when goods are treated as cleared for home use, and to article 115 for other consequences of failing to follow customs procedures.
236. Vir belastinggevolge indien goedere geag word vir binnelandse gebruik geklaar te wees, kyk artikel 154; vir ander gevolge van nie-voldoening aan doeaneprosedures, kyk artikel 115. 316 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 316 Part 7 Other matters Rules to facilitate implementation of this Chapter
Part
Part 7
- 293 Verify source ↗
Rules made in terms of section 903 to facilitate the implementation of this
Rules made under section 903 may prescribe extra requirements for temporary-admission goods, related record-keeping, and related consequences; the chapter also creates offences for specified non-compliance.
293. Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules prescribing— (a) additional requirements for the clearance or release of goods for temporary (b) (c) (d) (e) admission; the tax and other consequences if means of transport referred to in section 289 or transport equipment referred to in section 290 does not leave the Republic within a period as may be prescribed by rule read with sections 908 and 909; the records that must be kept of reusable transport equipment referred to in section 290, including records of— (i) the type of transport equipment and number of each type that entered or left the Republic; the places of entry or exit through which, and the dates on which, such transport equipment entered or left the Republic; the movement of such transport equipment in the Republic; and the persons by whom, and the period for which, such records must be kept; (ii) (iii) (iv) the measures to be taken to ensure accurate identification of goods under temporary admission upon their re-exportation from the Republic; any additional requirements necessary to give effect to— the Convention on Temporary Admission; or (i) (ii) any agreement between the Republic and another country regulating the temporary admission of goods from that other country into the Republic; and 5 10 15 20 25 (f) any additional requirements relating to goods under the temporary admission procedure. Offences in terms of this Chapter 294. (1) A person is guilty of an offence if that person contravenes section 291(a) or 30 (b). (2) A person clearing goods for temporary admission in terms of Part 2 is guilty of an offence if that person fails to comply with section 273(1). (3) A person to whom a CPD or ATA carnet was issued is guilty of an offence if that person fails to comply with section 287(1) or (2). (4) A carrier operating a vessel, aircraft, locomotive or railway carriage referred to in section 289(1) or who brought transport equipment referred to in section 290(1) into the Republic or, if that carrier is not located in the Republic, that carrier’s registered agent, is guilty of an offence if that carrier or carrier’s agent fails to comply with section 289(2) or 290(2). (5) The offences referred to in subsection (1), (2) and (3) are Category 1 offences. CHAPTER 13 WAREHOUSING PROCEDURE Part 1 Introductory provisions Purpose and application of this Chapter 295. (1) The purpose of this Chapter is to regulate the warehousing procedure. 35 40 45 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 317 Wet No 31 van 2014 317 Deel 7 Ander aangeleenthede Reëls ter fasilitering van implementering van hierdie Hoofstuk
Part
Chapter 8.247
- 306 Verify source ↗
Dangerous or hazardous goods—
Dangerous or hazardous goods may be kept in a storage warehouse only if they comply with applicable legislation and requirements, and they must be removed immediately if the customs authority directs it in the public interest.
306. Dangerous or hazardous goods— (a) may be warehoused in a storage warehouse only in accordance with any 30 applicable legislation and requirements; and (b) must immediately be removed from a warehouse to another place if the customs authority in the public interest so directs. Records to be kept of warehoused goods - 307 Verify source ↗
The licensee of a storage warehouse must keep record of all warehoused goods
A storage warehouse licensee must keep records of all warehoused goods.
307. The licensee of a storage warehouse must keep record of all warehoused goods in a manner and format and containing the information as may be prescribed by rule or as the customs authority may require in a specific case,248 including information concerning— (a) all goods received in the warehouse, and the date of receipt; (b) the purpose for which, and, in the case of a public storage warehouse, the client on whose behalf, the goods are warehoused; any warehoused goods that are damaged, destroyed, lost or unaccounted for; (c) (d) all goods removed from the warehouse, and the date of removal; (e) the person by whom the goods were removed; and 35 40 - 247 Verify source ↗
For tax consequences if goods are regarded to be cleared for home use, see section 154.
This section points readers to section 154 for tax consequences when goods are treated as cleared for home use.
247. For tax consequences if goods are regarded to be cleared for home use, see section 154. - 248 Verify source ↗
See section 919 for computerised record keeping systems.
Carriers and warehouse licence holders must notify customs when warehouse goods are delivered and received, and warehouse storage is time-limited.
248. See section 919 for computerised record keeping systems. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 325 Wet No 31 van 2014 325 toestemming van die doeanegesag, goedere wat vir pakhuisberging geklaar is na enige plek anders as daardie pakhuis herdestineer nie. (2) Wanneer goedere wat vir pakhuisberging geklaar en vrygestel is, gelewer word aan die bergingspakhuis in die klaringsbrief aangedui— (a) moet die vervoerder wat die goedere na daardie pakhuis vervoer het die 5 doeanegesag van die lewering in kennis stel; en (b) moet die lisensiehouer van daardie pakhuis die doeanegesag van die ontvangs van die goedere in kennis stel. Deel 3 Berging van goedere in bergingspakhuise Maksimum tydperk van pakhuisberging 305. (1) Goedere anders as goedere bedoel in subartikel (4) mag nie in ’n bergingspakhuis geberg word vir langer as twee jaar vanaf die datum waarop die goedere vir die eerste keer vir berging in enige bergingspakhuis, hetsy publiek of privaat, geklaar is nie. (2) Die tydperk bedoel in subartikel (1) mag nie ingevolge artikel 908 verleng word met langer as— (a) 180 kalenderdae nie; of (b) in die geval van ’n spesifieke klas of soort of ander kategorie goedere soos by reël voorgeskryf mag word, met 180 kalenderdae of so ’n ander tydperk soos by reël voorgeskryf mag word nie. (3) Indien subartikel (1) oortree word ten opsigte van goedere in ’n pakhuis geberg, moet die goedere ingevolge artikel 112(1) vir belastingdoeleindes geag word vir binnelandse gebruik kragtens Hoofstuk 8 geklaar te wees.247 (4) Beperkte goedere in die Republiek ingevoer en in ’n publieke of private bergingspakhuis ingevolge artikel 784(2)(a) geberg hangende voldoening aan die wetgewing wat die invoer of besit van sodanige goedere beperk, mag nie in die pakhuis geberg word vir langer as ’n tydperk soos by reël, saamgelees met artikels 908 en 909, voorgeskryf mag word nie. Pakhuisberging van gevaarlike of riskante goedere - 306 Verify source ↗
Gevaarlike of riskante goedere—
Dangerous or risky goods may be stored in a warehouse only under applicable legal requirements, and the customs authority may order immediate removal in the public interest.
306. Gevaarlike of riskante goedere— (a) mag in ’n bergingspakhuis geberg word slegs volgens die voorskrifte van enige wetgewing en vereistes wat van toepassing mag wees; en (b) moet onmiddellik uit ’n pakhuis na ’n ander plek verwyder word indien die doeanegesag in die openbare belang aldus gelas. Rekords wat van goedere in pakhuise gehou moet word - 307 Verify source ↗
Die lisensiehouer van ’n bergingspakhuis moet rekord van alle goedere in die
The storage-warehouse licence holder must keep records of all goods in the warehouse in the prescribed form, and customs may require additional information in a specific case.
307. Die lisensiehouer van ’n bergingspakhuis moet rekord van alle goedere in die pakhuis hou op ’n wyse en in ’n formaat en wat die inligting bevat soos by reël voorgeskryf of deur die doeanegesag in ’n bepaalde geval vereis mag word,248 met inbegrip van inligting aangaande— (a) alle goedere in die pakhuis ontvang, en die datum van ontvangs; (b) die doel waarvoor, en, in die geval van ’n publieke bergingspakhuis, die kliënt (c) ten behoewe van wie, die goedere in die pakhuis geberg word; enige goedere in die pakhuis geberg wat beskadig, vernietig, verlore of rekenskaploos raak; (d) alle goedere wat uit die pakhuis verwyder word, en die datum van verwydering; (e) die persoon deur wie die goedere verwyder is; en 10 15 20 25 30 35 40 45 - 247 Verify source ↗
Vir belastinggevolge indien goedere geag word vir binnelandse gebruik geklaar te wees, kyk artikel
If goods are deemed declared for domestic use, this section points to article 154 for the tax consequences.
247. Vir belastinggevolge indien goedere geag word vir binnelandse gebruik geklaar te wees, kyk artikel 154. - 248 Verify source ↗
Kyk artikel 919 vir gerekenariseerde rekordhoudingstelsels.
This section directs the reader to section 919 for computerised record-keeping systems.
248. Kyk artikel 919 vir gerekenariseerde rekordhoudingstelsels. 326 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 326 (f) whether the goods were removed— (i) (ii) in terms of a clearance for home use or a customs procedure and, if for a customs procedure, the specific customs procedure under which the goods were removed; or for any other purpose, taking into account section 310. Reports to be submitted in connection with warehoused goods 308. (1) The licensee of a storage warehouse must submit to the customs authority regular reports for such periods as may be prescribed by rule or as the customs authority may require in a specific case. (2) A report in terms of subsection (1) must contain such information as may be prescribed by rule or as the customs authority may require in a specific case, including information concerning— (a) all goods received in the warehouse during the reporting period; (b) all goods removed from the warehouse during the reporting period; (c) any surpluses or shortfalls on goods in the warehouse, as at the end of the reporting period; and (d) any goods in the warehouse damaged, destroyed, lost or unaccounted for during the reporting period. 5 10 15 Sorting, packing and other actions in relation to goods warehoused in storage warehouses 20 - 309 Verify source ↗
Goods warehoused in a storage warehouse may be sorted, separated, graded,
Goods in a storage warehouse may be sorted, separated, graded, packed, repacked, labelled, or relabelled only with customs permission or as prescribed by rule.
309. Goods warehoused in a storage warehouse may be sorted, separated, graded, packed, repacked, labelled or relabelled only with the permission of the customs authority or otherwise dealt with as may be prescribed by rule. Removal of goods from storage warehouses - 310 Verify source ↗
Warehoused goods may be removed from a storage warehouse in the following
Warehoused goods may be removed only for listed reasons, and restricted goods cannot be removed unless proof of compliance is given to customs.
310. Warehoused goods may be removed from a storage warehouse in the following 25 circumstances only: (c) (b) (a) When the goods are cleared and released for home use, warehousing in another storage warehouse or another customs procedure permissible in the circumstances; for carrying out repair or preservation operations in connection with the goods as approved by the customs authority, provided that the goods are returned to the warehouse within a period as may be prescribed by rule or determined by the customs authority in a specific case; for any other purpose as may be prescribed by rule or as the customs authority may approve in a specific case, provided that the goods are within a period as may be prescribed by rule or determined by the customs authority in a specific case— (i) (ii) cleared and released as contemplated in paragraph (a); if any steps referred to in section 115 are taken in respect of the goods and such steps require removal of the goods from the warehouse; or if the goods are detained, seized or confiscated and the customs authority directs in terms of Chapter 34, 35 or 36 that the goods be removed to another place. returned to the warehouse; or (d) (e) 30 35 40 Removal of restricted goods stored in storage warehouses pending compliance with legislation restricting import or possession 45 311. (1) Restricted goods imported into the Republic and warehoused in a storage warehouse in terms of section 784(2)(a) pending compliance with the legislation restricting the import or possession of such goods, may not be removed from the warehouse unless proof of compliance with that legislation is submitted to the customs authority. (2) If such proof of compliance is not submitted to the customs authority within the period applicable to the goods in terms of section 305(4), section 785(1) and the other provisions of Chapter 35 become applicable. 50 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 327 Wet No 31 van 2014 327 (f) of die goedere verwyder is— (i) ingevolge ’n klaring vir binnelandse gebruik of ’n doeaneprosedure en, indien vir spesifieke doeaneprosedure waaronder die goedere verwyder is; of ’n doeaneprosedure, die (ii) vir enige ander doel, met inagneming van artikel 310. Verslae wat in verband met goedere in pakhuise geberg, verstrek moet word 308. (1) Die lisensiehouer van ’n bergingspakhuis moet gereelde verslae vir die tydperke soos by reël voorgeskryf of deur die doeanegesag in ’n spesifieke geval vereis mag word, aan die doeanegesag verstrek. (2) ’n Verslag ingevolge subartikel (1), moet die inligting bevat soos by reël voorgeskryf of deur die doeanegesag in ’n spesifieke geval vereis mag word, insluitende inligting aangaande— (a) alle goedere gedurende die verslagtydperk in die pakhuis ontvang; (b) alle goedere gedurende die verslagtydperk uit die pakhuis verwyder; (c) enige surplusse of tekorte op goedere in die pakhuis, soos aan die einde van die verslagtydperk; en (d) enige goedere in die pakhuis wat gedurende die verslagtydperk beskadig, vernietig, verlore of rekenskaploos geraak het. 5 10 15 Sortering, verpakking en ander handelinge met betrekking tot goedere in bergingspakhuise geberg 20 - 309 Verify source ↗
Goedere wat
Goods stored in a warehouse may be sorted, separated, graded, packed, repacked, marked, or remarked only with customs authority consent or as prescribed by rule.
309. Goedere wat in ’n bergingspakhuis geberg word, kan gesorteer, geskei, gegradeer, verpak, herverpak, gemerk of hermerk word slegs met die toestemming van die doeanegesag of andersins mee gehandel word soos by reël voorgeskryf mag word. Verwydering van goedere uit bergingspakhuise - 310 Verify source ↗
Goedere in ’n bergingspakhuis mag slegs in die volgende omstandighede uit die
Goods in a storage warehouse may only be removed in specified situations, and restricted goods cannot be removed unless proof of compliance is given to customs.
310. Goedere in ’n bergingspakhuis mag slegs in die volgende omstandighede uit die 25 pakhuis verwyder word: (a) Wanneer die goedere geklaar en vrygestel word vir binnelandse gebruik, vir pakhuisberging in ’n ander bergingspakhuis of vir ’n ander doeaneprosedure wat in die omstandighede toelaatbaar is; (b) om herstel- of instandhoudingswerk soos deur die doeanegesag goedgekeur in verband met die goedere te doen, mits die goedere na die pakhuis teruggebring word binne ’n tydperk soos by reël voorgeskryf of deur die doeanegesag in ’n spesifieke geval bepaal mag word; (c) vir enige ander doel soos by reël voorgeskryf of deur die doeanegesag in ’n spesifieke geval goedgekeur mag word, mits die goedere binne ’n tydperk soos by reël voorgeskryf of deur die doeanegesag in ’n spesifieke geval bepaal mag word— (i) na die pakhuis teruggebring word; of (ii) geklaar en vrygestel word soos in paragraaf (a) beoog; indien enige stappe bedoel in artikel 115 ten opsigte van die goedere gedoen word en die stappe dit nodig maak dat die goedere uit die pakhuis verwyder moet word; of indien die goedere onder detensie geplaas, op beslag gelê of gekonfiskeer word en die doeanegesag ingevolge Hoofstuk 34, 35 of 36 gelas dat die goedere na ’n ander plek verwyder moet word. (d) (e) Verwydering van beperkte goedere in bergingspakhuise geberg hangende voldoening aan wetgewing wat invoer of besit beperk 311. (1) Beperkte goedere in die Republiek ingevoer en ingevolge artikel 784(2)(a) in ’n bergingspakhuis geberg hangende voldoening aan die wetgewing wat die invoer of besit van sodanige goedere beperk, mag nie uit die pakhuis verwyder word tensy bewys van voldoening aan daardie wetgewing aan die doeanegesag verskaf word nie. (2) Indien sodanige bewys van voldoening nie binne die tydperk wat ingevolge artikel 305(4) vir die goedere geld aan die doeanegesag verskaf word nie, word artikel 785(1) en die ander bepalings van Hoofstuk 35 van toepassing. 30 35 40 45 50 328 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 328 Part 4 Other matters Notification of closure of public storage warehouse
Part
Chapter 8,257 in the case of goods cleared for the tax free shop procedure in
- 329 Verify source ↗
No goods in a tax free shop may for the purpose of display or sale be
Goods in a tax free shop may not be manipulated, altered, or combined to make a new or different product, except as allowed by rule or approved by the customs authority in a specific case.
329. No goods in a tax free shop may for the purpose of display or sale be manipulated, altered or combined with another article to form a new or different product except as provided by rule or as the customs authority may approve in a specific case. Part 4 Accountability for goods in tax free shops 5 10 15 20 25 Inventory control of goods in tax free shops
Part
Chapter may include rules prescribing—
- 332 Verify source ↗
Reëls ingevolge artikel 903 uitgevaardig om die implementering van hierdie
This section says rules may be made for duty-free shops and diplomatic shops, and it creates offences for certain breaches of the chapter’s rules.
332. Reëls ingevolge artikel 903 uitgevaardig om die implementering van hierdie Hoofstuk te fasiliteer, kan reëls insluit wat die volgende voorskryf: (a) Vereistes vir inwaartse en uitwaartse belastingvry-winkels en kombinasie 30 inwaartse en uitwaartse belastingvry-winkels; (b) by die toepassing van artikel 122(c), die persone anders as vervoerders wat gemagtig is om goedere wat nie in vry sirkulasie is nie onder die prosedure vir belastingvry-winkels na ’n belastingvry-winkel te vervoer; (c) maatreëls om doeltreffende doeanebeheer te verseker wanneer goedere wat nie in vry sirkulasie is nie onder die prosedure vir belastingvry-winkels na ’n belastingvry-winkel vervoer word; (d) voorwaardes en prosedures vir die verkoop van goedere belastingvry aan diplomate wat ander lande in die Republiek verteenwoordig, in spesiale winkels vir diplomate; (e) beperkings op die aantal spesiale winkels vir diplomate; (f) die toepassing van bepalings van hierdie Hoofstuk op spesiale winkels vir diplomate; en (g) die plekke waar spesiale winkels vir diplomate gevestig mag word. Misdrywe ingevolge hierdie Hoofstuk 333. (1) ’n Persoon is aan ’n misdryf skuldig indien daardie persoon artikel 322 oortree. (2) Die lisensiehouer van ’n belastingvry-winkel is aan ’n misdryf skuldig— (a) (b) (c) (d) indien daardie lisensiehouer versuim om aan artikel 330 of 331 te voldoen; indien goedere wat nie in vry sirkulasie is nie in die winkel in stryd met artikel 319(1) ontvang word; indien artikel 323(2), 324, 325, 327, 328(1) of 329 met betrekking tot goedere in die winkel oortree word; of indien die lisensiehouer ’n kleinhandel afsetpunt vir die belastingvry-winkel anders as ooreenkomstig artikel 326 vestig of bedryf. (3) Die misdrywe bedoel in subartikels (1) en (2)(b) is Kategorie 1 misdrywe. 35 40 45 50 55 340 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 340 CHAPTER 15 STORES PROCEDURE Part 1 Introductory provisions Purpose and application of this Chapter 334. (1) The purpose of this Chapter is to regulate the stores procedure. (2) This Chapter applies to goods that are to be or are used as stores for foreign-going vessels, foreign-going aircraft or cross-border trains— (a) operated by a licensed carrier located in the Republic or, if not located in the Republic, represented in the Republic by a registered agent located in the Republic; and (b) engaged in the transport of goods or travellers— (i) (ii) to the Republic from a place outside the Republic; or from the Republic to a place outside the Republic. (3) Goods that are to be or are used as stores for other foreign-going vessels, foreign-going aircraft or cross-border trains or for vehicles entering or leaving the Republic, must be treated as goods ordinarily imported into or to be exported from the Republic.260 Stores procedure261
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