Customs Control Act, 2014

Only the listed persons may issue clearance letters for goods cleared under the stores procedure for outbound vessels, aircraft, or cross-border trains, subject to article 165(2).

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

This provision points to section 165(1)(a) and mentions a stores supplier and a customs broker in the context of contents of stores clearance declarations.

A stores clearance declaration must state required details about the stores, the vessel/aircraft/train, the voyage, and unused stores; the customs authority may determine how much goods are reasonably needed as stores for the voyage.

The on-board operator must acknowledge receipt of stores taken on board, and prohibited goods cannot be taken on board as stores; restricted and sectorally controlled goods may be taken only under the specified customs rules.

Goods for export from the Republic must be cleared under section 364. The text also mentions persons entitled to submit export clearance declarations, but the sentence is incomplete.

Only certain persons may submit export clearance declarations, and goods cleared for export must be delivered within prescribed timeframes for inspection.

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

This section points to section 136 for the tax status of goods cleared for outright export.

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

Goods should be delivered to depots and export terminals in time for inspections; Customs is not liable for expenses caused by export delays.

This provision points to section 94 for the timeframes that apply to clearing goods under the export procedure.

Goods intended for export from the Republic must be cleared as prescribed by section 364.

Only certain persons may clear goods for the export procedure, subject to section 165(2).

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

For the tax status of goods cleared for direct export, see article 136.

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

Goods should be delivered in time to depots and export terminals so inspections can happen; customs is not liable for costs caused by export delays.

The text says to see article 94 for the time limits for clearing goods under the export procedure.

This section only points to section 310(a).

Terminal operators must submit outturn reports, customs may not release export goods until they have been delivered to the required place, and if released goods are not exported on time the exporter must immediately tell customs why.

This section points the reader to article 310(a).

Terminal operators must provide delivery reports, and a person who cleared goods for export must provide proof of export to customs when requested.

The Commissioner may make rules for special clearance and release processes for certain exports, and may exempt those exports from inconsistent Act provisions about clearance or release.

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

This section points to section 361(2)(b)(ii), which says Chapter 16 applies to goods destined for temporary export.

This section says temporary export goods must be declared with a return intention and date, security or tax may be required, and the goods must come back unchanged.

If there is any inconsistency between a provision of this Chapter and a general provision in Chapter 4 or 7, the provision of this Chapter prevails.

Chapter 16 applies to goods intended for temporary export, and the period in a release notification may be extended only once unless good cause is shown for another extension.

Some trucks leaving the Republic may be cleared and released for temporary export if they meet the listed conditions.

Buses or taxis leaving the Republic for travellers may be cleared and released under the temporary export procedure if the stated conditions are met.

Certain vehicles, small vessels, or light aircraft leaving the Republic as a traveller’s private transport may be cleared and released for temporary export if the listed conditions are met.

Imported goods for inward processing must be cleared under section 410(a).

This section points readers to section 148 for the tax status of goods under the inward processing procedure.

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 inward processing, and to the clearance and release of certain imported and compensating goods, unless this Chapter modifies or qualifies them.

Imported goods intended for inward-processing clearance must be cleared as prescribed by section 410(a).

This section directs the reader to article 148 for the tax status of goods under the inward processing procedure.

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

Imported goods may be cleared for inward processing only if specific authorisation, compliance, licensing, permission, security, and verification conditions are met.

Only certain persons may submit clearance declarations for imported goods for inward processing.

The onboard operator of an outbound vessel, aircraft, or cross-border train must acknowledge receipt of all stores loaded in the Republic, in the way prescribed by rule or required by customs in a particular case. Prohibited goods may not be taken on board as stores; restricted goods and sector-controlled goods may be taken on board only in line with the listed customs provisions.

Stores on arriving vessels, aircraft, or trains may have to be reported to customs, and customs officers can seal or secure them; operators must make sure seals are not broken or the stores are not used without authorisation.

Stores on foreign-going vessels, aircraft, or cross-border trains are subject to customs control while in the Republic, and unreported stores may be seized.

This Part applies to all goods under the goods procedure, and such goods must be reported on arrival; customs officers may seal or secure them, and people may not break seals or interfere with secured goods without customs consent.

Stores on foreign-going vessels are under customs control while in the Republic, the customs authority may allow extra stores in limited cases, and the vessel’s operator must keep records.

Stores on board certain vessels, aircraft, or cross-border trains can be tax-free when sold to travellers and crew, if the vehicle is in a rule-permitted category.

Rules made under section 903 may set customs-control and export-related requirements, including notices for terminal and depot licensees; a person clearing goods for export commits an offence if they fail to comply with section 368(1) or section 370(1)(a).

Goods being exported as inward processed compensating products must be cleared for export under Chapter 16308 and section 410(b).

Goods may be cleared for export as inward processed compensating products only if the inward processing complied with the Act and any release conditions under section 415 were met.

If release of goods for inward processing is refused, section 106 applies.

This section points to section 918 for authorisations that are granted on conditions.

Goods released for inward processing must be delivered to a licensed inward processing premises unless the customs authority allows another place.

Goods that are inward processed compensating products must be cleared for export under Chapter 16 and section 410(b).

Goods may be cleared for export as inward processed compensating products only if the Act and any conditions attached to the imported goods under section 415 are complied with.

If release of goods for inward processing is refused, article 106 applies.

This section points to article 918 for authorisations granted on conditions.

A person who cleared goods for inward processing must immediately tell the customs authority if subsection (1) is not complied with.

Goods may be cleared and released for export as inward processed compensating products, even if not all will be exported, if the stated conditions are met.

Only certain people may submit clearance declarations to clear inward processed compensating products for export, and the rule is subject to section 165(2).

A clearance declaration for exporting inward processed compensating products must state that the goods are exported as such, and give the reference number and date of the related inward processing clearance declaration.

A person who cleared goods for inward processing must immediately notify customs authorities if subsection (1) is not complied with.

Goods may be cleared and released for export as inward processed compensating products even if not all products will be exported, if exports are in separate consignments with a separate declaration for each, or if export is from a different exit place than the original import entry place.

Only the listed persons may clear export clearance letters for inward processed compensating products, subject to section 165(2).

Goods under inward processing must be used for export production, and if that use stops they must be re-cleared promptly or exported within the applicable timeframe.

This section lets the customs authority allow extra vessel stores in some cases, limits alcohol and tobacco to prescribed standard quantities, and requires the onboard operator to keep records of supplies issued.

Supplies on board a departing vessel, aircraft, or cross-border train get tax-free treatment only if the vehicle type is allowed by rule to carry tax-free items for sale; supplies may not be removed unless they are cleared for another allowed customs use, domestic use, return to free circulation, or one of the stated exceptions applies.

This section refers readers to article 146 for the tax status of goods under the stores procedure.

The customs authority may allow stores on a foreign-going vessel or aircraft to be removed and stored elsewhere, or replaced by equivalent goods, subject to stated conditions.

If a vessel, aircraft, or cross-border train changes schedule and is no longer going outside the Republic, unused stores on board must be cleared or returned to free circulation as specified.

If goods revert to free circulation, the stores-procedure clearance must be withdrawn, and section 161 then applies to the goods.

The customs authority may allow supplies on an outbound vessel or aircraft to be removed for storage elsewhere, or replaced with similar goods, subject to stated conditions.

If a vessel, aircraft, or cross-border train no longer has a destination outside the Republic, unused supplies on board must be cleared in an allowed customs way. Supplies on departing vessels, aircraft, and cross-border trains must also be reported to the customs authority.

If the goods return to free circulation, the clearance for the stores procedure must be withdrawn and article 161 applies to the goods.

This section points the reader to section 1(3)(a).

Section 353 applies when a vessel is no longer bound for a destination outside the Republic.

If goods are regarded as cleared for home use, tax consequences are addressed in section 154.

This section points readers to section 161 for tax consequences when goods are treated as having reverted to free circulation.

This section tells the reader to look at article 1(3)(a).

Article 353 applies when a vessel is no longer intended for a destination outside the Republic.

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

A carrier of a foreign-going vessel or aircraft must tell the customs authority about any aborted voyage covered by subsection (1).

Certain goods on board qualifying vessels, aircraft, or trains are treated as cleared for home use for tax purposes in specified situations.

Goods cleared as stores for certain vessels, aircraft, or cross-border trains are treated as having reverted to free circulation for tax purposes when used only in the specified ways.

Rules made under section 903 may include rules to help implement this Chapter.

This section points readers to sections 99 and 100.

A person who clears certain directly exported goods as reimported unchanged goods for home consumption must repay any export benefit received, and loses the benefit referred to in section 387(2)(d)(ii).

Vehicles that left the Republic under temporary-export clearance may, when they return, be cleared and released for domestic use as re-imported unchanged goods.

Taxi buses that left the Republic under temporary export clearance may, when they return, be cleared and released for domestic use as re-imported unchanged goods.

Vehicles, small craft, and light aircraft that left the Republic as private transport for a traveler under temporary-export clearance may, when they return, be cleared and released for home use under the rules for re-imported goods.

If customs refuses release of certain reimported unchanged goods, the declaration under this Part lapses and the goods must be declared within three working days.

This text says temporary-export goods must be cleared under the linked customs provisions, and a CPD or ATA carnet must be shown to customs at the place of exit.

Customs may not accept certain CPD or ATA carnets unless the relevant issuing or guaranteeing association has been approved, and approval of guaranteeing associations is restricted to associations in the Republic that have provided security.

CPD and ATA carnets must match the prescribed Convention models, stay valid for the period they were issued, and can be extended only under prescribed rules for the relevant goods category.

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

Customs may not accept certain CPD or ATA carnets unless the issuing/guaranteeing association is approved by customs.

CPD and ATA carnets must match the prescribed examples, stay valid for the period they were issued for, and may be extended only under prescribed rules.

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

After a CPD or ATA carnet has been accepted by customs, it cannot be amended unless customs approves the change.

The person who received a CPD or ATA carnet must make sure the covered goods are returned to the Republic before the carnet expires.

This section directs the reader to sections 99 and 100.

By-products and waste must be cleared for export under the rules that apply to inward processed compensating products.

This provision points the reader to articles 99 and 100.

The licensee must determine a customs-authority-approved conversion rate for inward processing, and must factor in losses such as evaporation and drying-out when doing so.

The customs authority may take steps to identify goods for export as inward processed compensating products. The licensee of inward processing premises must keep records and submit reports, and customs officers may inspect records and stock during inspections.

The inward processing premises license holder must determine a customs-authority-approved conversion scale for use in this Chapter.

The customs authority may take identification steps for goods, and an inward processing licence holder must keep records and provide reports to customs.

The licensee must get customs approval before appointing a subcontractor for inward processing, unless the subcontracted work is done at licensed inward processing premises run by that subcontractor. The customs authority may also allow replacement of imported goods with equivalent goods, and some subcontracting premises must be licensed if turnover is above a prescribed amount.

This section points readers to section 112 for the general grounds on which goods under a customs procedure may be treated as cleared for home use.

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

This section points to section 113 for the grounds on which goods under a customs procedure may be treated as having reverted to free circulation.

A carrier operating an outbound vessel or aircraft must notify the customs authority of any aborted voyage or flight; the section also points readers to sections 161 and 115 for related consequences.

Certain goods are treated as cleared for domestic use for tax purposes.

Certain goods are treated as having returned to free circulation for tax purposes when used in specified ways on board vessels, aircraft, or cross-border trains.

Rules made under article 903 may include rules to help implement this Chapter 45.

This section points readers to article 112 for the general grounds on which goods under a customs procedure may be treated as cleared for domestic use.

This section directs readers to article 154 for tax consequences when goods are treated as declared for domestic use, and to article 115 for other consequences of failing to comply with customs procedures.

This section refers readers to article 113 for the general grounds on which goods under a customs procedure must or may be treated as having returned to free circulation.

This section says to look to article 161 for tax consequences if goods are treated as having returned to free circulation, and to article 115 for other consequences of non-compliance with customs procedures.

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

This section points to section 148(2) for export tax matters.

Rules made under article 903 may include rules about processing goods, appointing subcontractors, and moving goods and inward processed products, by-products, and waste between places.

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

This section points to article 148(2) for rules on export duty.

This section makes several customs-related acts offences, including illegal removal of stores and certain failures by carriers and on-board operators to comply with listed provisions or notices.

It makes unlawful removal of supplies from a vessel, aircraft, or train a Category 1 offence, and it can also apply to the carrier or onboard operator if they are the actual offender.

The export procedure lets goods be exported from the Republic and moved to the place of exit without transit clearance.

This provision refers to Chapters 4, 5 and 7, except where a provision in those chapters is modified.

This Chapter applies to goods cleared for export, including some excisable and fuel levy goods, but not to several listed export procedures and exclusions.

The export procedure is a customs procedure that allows goods to be exported from the Republic and moved to the place of exit without transit clearance.

Chapters 4, 5 and 7 apply, except where this Chapter adapts, qualifies, or departs from them.

This provision applies to goods declared for export, including locally manufactured excisable goods and fuel levy goods transported from excise warehouses.

This provision points to section 147 for tax status and explains when the temporary export procedure applies, starts, and ends.

For the tax status of goods under the temporary export procedure, see article 147.

Temporary export goods must be declared properly, may need security or tax payment, and must be returned to the Republic in the same state within the stated period.

This Chapter is intended to regulate the inward processing procedure.

This section lets rules be made about temporary export and related customs compliance, and it creates several offences for non-compliance.

This section says the chapter regulates the inward processing procedure.

Chapters 4, 5 and 7 apply to goods under the inward processing procedure, unless this Chapter changes them.

This Chapter regulates the home use processing procedure.

Chapters 4, 5 and 7 apply to goods under the home use processing procedure, unless this Chapter modifies, qualifies, or deviates from them.

For goods under the home use processing procedure, tax status is addressed in section 149.

The definition of “home use processing premises” does not include excise warehouses.

This provision says what domestic inward processing is, when it starts and ends, and how imported goods and resulting products may be handled under that procedure.

Chapters 4, 5, and 7 apply to all goods under the domestic use processing procedure, and to the clearance and release of imported goods for that procedure, except where this chapter changes them.

A person who clears goods for export must give customs proof that the goods were exported if asked, and that person bears the burden of proof.

The Commissioner may make rules about special clearance and release procedures for certain cross-border exports, and may exempt incompatible provisions of the Act.

Rules made under section 903 may prescribe export-control measures, required documents and notices, and conditions for licensees; a person preparing goods for export commits an offence if they fail to comply with sections 368(1) or 370(1)(a).

This section says to see article 106 for the effects of withdrawing an exemption.

This section directs the reader to section 276.

This section refers the reader to section 277.

This section points to section 903(1)(n) for deciding when a vessel, aircraft, or vehicle counts as a small vessel, light aircraft, or vehicle used as a private means of transport.

This section sets the period for temporary-export clearance of goods and limits extension of the period stated in an exemption notice.

Certain trucks leaving the Republic may be cleared and released for temporary export under simplified procedures if they remain in continuous use for international freight transport and are intended to return to the Republic.

Buses or taxis leaving the Republic for passenger travel abroad or back home may be cleared and exempted for temporary export, if the listed conditions are met.

Vehicles, small craft, or light aircraft leaving the Republic as private transport for a traveler visiting abroad may be cleared and released for temporary export if the listed conditions are met.

This section refers the reader to section 276.

This section directs the reader to article 277.

This section says to look at article 903(1)(n) to determine when a vessel, aircraft, or vehicle qualifies as a small vessel, light aircraft, or vehicle used as a private means of transport.

Some re-imported goods must be cleared for home use as unaltered goods, and clearance is only available if the listed customs conditions are met.

This provision says certain goods exported from the Republic can be cleared again for domestic use only if they meet listed conditions, are identified as the same goods, and are returned within the required time where applicable.

Goods re-imported after temporary export may be cleared as unaltered goods for home use, even in partial, separate, or third-party re-imports, and the period may be extended once, with a further extension only for good cause.

Only certain persons may submit clearance declarations for re-imported unaltered goods for home use, subject to section 165(2).

Goods may be declared for home use as re-imported unchanged goods, even if only part of the original goods return, they come back in separate shipments, or someone other than the exporter re-imports them if authorised and able to provide the required information.

Only certain people may lodge a clearance letter for re-imported unchanged goods, and the letter must include specified export and re-import details.

This section only points to article 165(1)(a) and gives the heading “Repayment of export benefits.”

A person clearing certain re-imported goods for home use must repay any export benefit received, and loses the related benefit.

Trucks that left the Republic temporarily may, when they return, be cleared for home use as re-imported unaltered goods under simplified procedures.

Buses or taxis that left the Republic under temporary-export clearance may, when they return, be cleared for home use as re-imported unaltered goods under simplified processes.

Certain vehicles, small vessels, or light aircraft that left the Republic for temporary export may be cleared for home use when they return, if they meet the simplified re-import processes and requirements.

If customs refuses to release re-imported unaltered goods, the clearance under this Part lapses and the goods must be cleared within 3 working days for home use or another permissible customs procedure.

This section directs the reader to section 289.

Chapter 3 arrival and departure requirements still apply to certain vessels, aircraft, locomotives, and railway carriages when they leave or return to the Republic.

After a CPD or ATA carnet is accepted by the customs authority, it cannot be changed unless the customs authority approves the change.

The carnet holder must bring the goods back to the Republic before the carnet expires and may have to show the carnet and prove timely return to customs.

This provision directs the reader to section 289.

Chapter 3 arrival and departure requirements still apply to certain vehicles and equipment under temporary export, and carriers must report any interruption or discontinuation to customs immediately.

Goods exported under the temporary export procedure are treated as cleared for outright export for tax purposes if listed return, notice, or re-import conditions are met.

This section refers the reader to section 290.

If goods are treated as cleared for outright export, this section points to section 159 for the tax implications.

Temporary-export goods are treated as declared for direct export for tax purposes if certain return or re-declaration conditions are not met.

This section refers the reader to article 290.

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

Section 405 lets rules prescribe temporary-export return periods, record-keeping, application details, and related implementation requirements; section 406 creates several offences for non-compliance.

A clearance declaration for imported goods being processed inward must include specified information about the goods, the applicable tax-Act item number, and any related permit or authorisation details.

This section refers the reader to section 165(1)(a) and is titled about conditions for clearance of imported goods for inward processing.

Imported goods may be cleared for inward processing only if several listed conditions are met.

Only certain persons may clear imported goods for inward processing, subject to section 165(2).

Goods released for inward processing must go to the licensed inward processing premises unless the customs authority authorises another location. The carrier must notify customs of delivery, and the licensee must notify customs of receipt if delivered to the licensed premises. No one may redirect the goods elsewhere.

This section refers readers to section 918 about approvals granted on conditions.

If a subcontractor does any part of inward processing of goods, the appointing licensee remains liable for completing the procedure.

This section points to section 918 for permissions that may be granted on conditions.

This section refers readers to section 112 for the general grounds on which goods under a customs procedure may be treated as cleared for home use.

This section directs readers to other sections for tax consequences of home-use clearance and for other consequences of non-compliance with customs procedures.

This section says to see article 918 for approvals that are granted subject to conditions.

If a subcontractor handles any part of inward processing, the appointing licence holder remains responsible for completing the inward processing procedure.

This section refers readers to section 918 for permission that may be granted subject to conditions.

This section points to article 112 for the general grounds when goods under a customs procedure are treated as needing or being allowed to be declared for domestic use.

Compensating products under inward processing lose tax-free status if the imported goods are treated as cleared for home use, and a section 425 conversion rate must be used when applying the rule.

Rules made under section 903 may include rules about inward processing, subcontractors, and moving goods and related products between locations.