Customs Control Act, 2014

A permission or order may be issued subject to conditions.

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.

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.

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.

An excise warehouse transit operation is completed when the goods are delivered at the delivery point named in the transit clearance declaration.

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.

A transhipment operation may not start before the goods are released for transhipment.

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.

Goods released by the customs authority for transhipment still remain under customs control.

Transshipment goods cannot be moved or processed until release and required notice/rules are followed.

Goods exempted by the customs authority for transhipment still remain subject to customs control.

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.

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.

The start and completion of the transshipment operation must be distinguished from the start and completion of the transshipment procedure under section 243.

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.

Only certain persons may submit clearance declarations for export goods under temporary admission, and this is subject to section 165(2).

A clearance declaration for export of goods under temporary admission must include specific extra details.

Trucks cleared as temporary-admission transport may be cleared and released, despite other provisions in this Part.

This section directs the reader to section 391.

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.

This section refers the reader to section 110.

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

This section points readers to section 166 for a person who cleared goods.

Only certain persons may clear for export goods that were cleared under temporary admission, and the bill of entry must include specific details.

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.

This section directs the reader to article 391.

This section points readers to article 361(2)(b)(i), which says Chapter 16 applies to goods intended for re-export under temporary admission.

This section points the reader to article 110.

This section tells the reader to look at article 165(1)(a).

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.

Buses or taxis cleared for temporary admission may be cleared and released for export under the temporary admission procedure.

Certain vehicles, vessels, or light aircraft admitted temporarily for a traveller may be cleared and released for export under the temporary admission procedure.

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.

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.

Goods not in free circulation that are released for supply to a tax free shop still remain under customs control.

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

Rules under section 6 regulate the sale of goods to BLNS travellers.

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.

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).

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.

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.

Goods not in free circulation that are released by customs for supply to a duty-free shop remain under customs control.

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

Rules made under article 6 regulate the sale of goods to BLNS travelers.

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.

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.

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.

This section points readers to section 173 for the time of clearance of goods.

A duty-free shop license holder may open off-site retail outlets and move goods there for display only if the customs authority approves.

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.

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.

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.

Rules made under section 903 may add requirements for clearing or releasing goods for transhipment, or for goods under the transhipment procedure.

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.

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.

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.

CPD and ATA carnets must match the prescribed models, follow the stated validity rules, and generally cannot be amended without the relevant approvals.

Section 908 does not apply to extensions of the validity periods of CPD or ATA carnets.

Customs may only accept CPD or ATA carnets, and approve guaranteeing associations, if the stated conditions are met.

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.

Artikel 908 does not apply to extending the validity periods of CPD or ATA carnets.

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.

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.

Rules under section 903 may set record-keeping, warehousing control, and reporting requirements, and the section also creates offences for certain contraventions.

A tax free shop licensee must establish and maintain an inventory control system.

This section points readers to other sections for tax consequences and other consequences of non-compliance with customs procedures.

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.

Section 259 refers readers to section 919 for computerised systems and sets conditions for when goods may be removed from a duty-free shop.

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.

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.

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.

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.

A tax free shop licensee must send regular reports to the customs authority.

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.

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.

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.

Chapter 16 does not apply to exports of goods that have been cleared and released for transhipment.

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

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.

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.

Chapter 16 export-clearance rules do not apply to goods exported from the Republic if those goods were cleared and released for transshipment.

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

This section points readers to other sections for the tax status of goods under temporary admission and for consequences of non-compliance.

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).

Chapter 4 and 7 rules apply to temporary admission goods, with specific exceptions, and only certain persons may submit clearance declarations.

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.

The warehousing procedure lets covered goods be stored in a specific warehouse and transported there without being cleared for national transit.

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.

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.

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.

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.

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.

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.

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.

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.

Sections 89 and 93 must be applied to these goods.

For goods under the stores procedure, section 146 should be consulted for tax status.

These goods are excluded from import clearance requirements under section 91.

Such goods are excluded from export clearance requirements under section 95.

Chapter 16 does not apply to exports of goods that have been cleared and released for the stores procedure.

This section defines a customs procedure for supplies for certain outward-bound vessels, aircraft, or cross-border trains.

This section says articles 89 and 93 apply to these goods.

This section points readers to article 146 for the tax status of goods under the supply procedure.

Certain goods are exempt from import clearance requirements under article 91.

Goods covered by article 95 are excluded from export clearance requirements.

Chapter 16 does not apply to goods exported from the Republic if they have been cleared and released for the stores procedure.

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.

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

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.

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

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.

Section 176(1) does not apply to the transhipment of goods.

A transport document or similar document may be used as a transhipment clearance declaration if it contains the minimum information prescribed by rule.

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.

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

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).

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.

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

If goods are released for temporary admission, the release notification must state how long the goods may stay in the Republic.

Certain trucks entering the Republic may be cleared and released for temporary admission if they meet the stated conditions.

Buses or taxis entering the Republic may be cleared and released for temporary admission if the listed conditions are met.

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.

This section points to section 389.

This section points to section 390.

If goods are released for temporary admission, the release notice must state how long they may stay in the Republic.

Trucks entering the Republic in ordinary international trade may be cleared and released for temporary admission if they meet the listed conditions.

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.

Vehicles, small vessels, or light aircraft entering the Republic as private transport for visitors may be declared and released for temporary admission.

This section tells the reader to see section 389.

This section refers the reader to article 390.

Goods under temporary admission must be cleared for export before the applicable period expires and, once released for export, re-exported from the Republic.

This section directs the reader to the definition of “temporary storage” in section 1.

This section gives two examples of procedures: the inward processing procedure and the home use processing procedure.

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.

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

Goods released for warehousing stay under customs control, and this Chapter applies to storage of goods not in free circulation, subject to listed exceptions.

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.

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.

This section points the reader to the definition of “temporary storage” in section 1.

This section gives examples of inward processing and domestic use processing procedures.

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.

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

Goods for warehousing stay under customs control, and public-warehouse licensees must give permission and notify customs electronically in some cases.

This provision gives examples of goods warehoused for later clearance, including supplies to vessels and aircraft and removal to an excise warehouse.

Goods under a customs storage procedure may be kept in private storage facilities at the processing premises and do not need warehousing clearance.

This provision gives examples of goods stored for later clearance, including supplies for vessels and aircraft and goods moved under excise-warehouse transit.

Goods under certain customs storage procedures do not need separate warehousing clearance and may be stored in private facilities at the processing site.

A warehousing clearance declaration must include extra required details about the warehoused goods and the warehouse.

This provision refers to goods warehoused for later clearance as supplies to vessels and aircraft under the stores procedure.

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

Only specified persons may submit clearance letters to clear goods for storage in a public or private warehouse.

This provision gives an example of goods stored in a warehouse for later clearance as stores for vessels and aircraft under the stores procedure.

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

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.

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.

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

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.

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.

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.

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.

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.

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.

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.

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.

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.

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

This section says when goods come under the stores procedure for a vessel, aircraft, or train, and when that procedure ends.

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.

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.

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.

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.

This section lists offences for contravening specified customs provisions, including by persons, transhipment handlers, customs controlled area licensees, and carriers.

Section 233 refers the reader to section 402.

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.

This section refers the reader to article 402.

This provision says Chapter 3 arrival and departure requirements still apply when certain transport arrives in or leaves the Republic.

Tax free shop licensees must submit regular reports to the customs authority, and certain contraventions are offences classified as Category 1 offences.

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.

Goods under temporary admission are treated as cleared for home use if they are not re-exported within the applicable period.

This section refers the reader to section 403.

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.

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.

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.

This section says to see article 403.

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.

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.

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.

A storage warehouse licensee must keep records of all warehoused goods.

This section points readers to section 154 for tax consequences when goods are treated as cleared for home use.

Carriers and warehouse licence holders must notify customs when warehouse goods are delivered and received, and warehouse storage is time-limited.

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.

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.

If goods are deemed declared for domestic use, this section points to article 154 for the tax consequences.

This section directs the reader to section 919 for computerised record-keeping systems.

Goods in a storage warehouse may be sorted, separated, graded, packed, repacked, labelled, or relabelled only with customs permission or as prescribed by rule.

Warehoused goods may be removed only for listed reasons, and restricted goods cannot be removed unless proof of compliance is given to customs.

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.

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.

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.

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.