Customs Control Act

This section directs the reader to article 149 for the tax status of goods under the inward processing procedure.

The definition of “domestic use processing premises” excludes excise warehouses.

This Chapter regulates the outward processing procedure, which lets goods be exported for processing abroad and the resulting products be imported back.

This section points readers to section 150 for the tax status of goods under the outward processing procedure.

This chapter regulates the procedure for outward processing, including exporting goods for processing abroad and later importing the processed products back into the Republic.

This provision says when the outward processing procedure starts and ends, and limits it to goods covered by section 458(a).

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

This section defines “declare” and “clear” goods.

This section says something may count as a clearance for home use in Chapter 8, or in specified cases under the inbound leg of the temporary export or outward processing procedures.

The inbound leg of temporary admission and inward processing procedures is permissible in the specified cases.

This section points to the licensing requirement in section 634(2)(a).

Imported baggage items are not subject to import tax where the goods are exempt from clearance formalities.

This provision applies to all accompanied and unaccompanied baggage cleared under section 480 for home use.

This subsection only applies to items declared under section 479(1)(e)(iii), not commercial goods declared under section 479(1)(a).

This provision distinguishes between declaring goods and clearing goods.

This provision states that something may count as a clearance for home use under Chapter 8, or in certain listed cases under the inward phase of temporary export or outward processing procedures.

The inward phase of temporary admission and inward processing procedures is permissible in the situations listed in article 479(1)(b)(i) and (ii).

This section refers readers to the licensing requirement in article 634(2)(a).

This section says no import tax is payable on the baggage items described here.

This provision applies generally to all accompanied and unaccompanied baggage items declared for domestic use under article 480.

This subarticle applies only to items declared under article 479(1)(e)(iii), not to commercial goods under article 479(1)(a). It sets when import tax is payable, including a tax-free allowance, a flat-rate band up to a fixed upper limit, and the normal applicable rates for any remaining items.

People leaving the Republic must complete and submit the required customs declaration, declare baggage items that must be declared, and provide details and documents when asked.

Chapter 35 applies to international postal articles containing prohibited, restricted, or sectorally controlled goods. Imported international postal articles not exempted under section 91 must be cleared for home use or another permissible customs procedure under section 89.

Goods may be cleared and released for home use or another customs procedure, subject to section 538(a).

This section refers to expedited procedures for accredited persons and the use of specific commercial documents and carnets as clearance declarations where permitted.

The Chapter may set rules for accessing and taking samples of goods, and for customs supervision of people who do so. It is an offence for a section 513(1) person to take samples except as prescribed, and for anyone else to take samples of goods covered by the Chapter unless entitled under section 513(1).

This Chapter sets out ways to clear and release goods for home use or an allowable customs procedure, including with incomplete or provisional information, subject to later clearance, or under shortened clearance requirements.

Clearing goods for home use or under a customs procedure does not affect their tax status if they would have been cleared under ordinary clearance requirements.

Goods may be declared and released under this Part for domestic use or a customs procedure, subject to article 538(a).

The customs authority may let an entitled person clear goods using incomplete or provisional clearance information, if the person applies and meets the stated requirements.

This section points the reader to section 165.

This provision gives examples of goods that may be containerised at a container depot or moved as bulk goods in consecutive consignments.

The applicable timeframe is the period stated in section 90 or 94, or as extended or shortened under section 908 or 909.

The customs authority may allow a qualified person to clear goods using an incomplete or provisional declaration and to obtain release of the goods.

This section tells the reader to see article 165.

This provision gives examples of goods kept at a container depot or mass goods sent in successive shipments.

The applicable time period is the period stated in section 90 or 94, or an extended period if section 908 extends it.

A person who uses an incomplete or provisional clearance declaration must later file a supplementary clearance declaration within the prescribed timeframe.

Incomplete or provisional customs clearance still requires a later supplementary clearance brief, and provisional briefs must include required information and note what is provisional.

A supplementary clearance declaration must include outstanding documents and the reference number of the related incomplete or provisional declaration; if that earlier declaration was filed manually, the supplementary declaration must go to the same Customs Office.

The Excise Duty Act applies to goods that are damaged, destroyed, lost, or unaccounted for in an excise warehouse.

Section 42 applies to the goods even if they are damaged, destroyed, lost, or unaccounted for during the process.

The Excise Act applies to goods that are damaged, destroyed, lost, or unaccounted for in an excise warehouse.

The customs authority must be notified when covered goods are damaged, destroyed, lost, or unaccounted for, and the notice must follow the prescribed time and form.

If the customs authority is not notified under section 542 about goods covered by this Part that were damaged, destroyed, lost, or unaccounted for, any tax already payable on them stays payable.

This paragraph says a customs procedure starts when goods are cleared for it, and it covers goods cleared for customs procedures and certain goods that automatically fall under one.

This section points readers to Part 2 of the Chapter for the rules on compensating products that become damaged, destroyed, lost, or unaccounted for.

This section points to section 556 for rules about seized, confiscated, or abandoned goods that are damaged, destroyed, lost, or unaccounted for.

If goods covered by this Part are damaged, destroyed, lost, or unaccounted for, a notice must be given to the customs authority, and the notice must include specified details and supporting documents.

If the customs authority is not notified as required by section 542 about goods covered by this Part that are damaged, destroyed, lost, or unaccounted for, tax that was already payable stays payable.

Imported goods for home use processing must be cleared under section 437.

Imported goods may be cleared for home use processing only if the listed conditions are met.

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

Goods for outward processing must be cleared for export for outward processing, in line with Chapter 16332 and section 456(a).

Goods may be cleared for outward processing only if the goods are authorised and the applicable clearance requirements are met, and the person clearing them undertakes to comply with related requirements.

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

This section points to section 361(2)(b)(iii), which says Chapter 16 applies to goods destined for export under the outward processing procedure.

Chapters 4, 5 and 7 apply to goods under outward processing, and to the clearance and release of certain export-processing and compensating products, except where this Chapter changes those Chapters.

Goods for outward processing must be cleared for export according to the prescribed rules.

Goods may be cleared for outward processing only if they fit an authorised class and the applicable requirements are met.

If there is any inconsistency, this Chapter takes precedence over a general provision in Chapter 4 or 7.

The section refers to rules making Chapter 16 apply to goods exported under the outward processing procedure.

Only specified persons may submit clearance declarations for goods exported under the outward processing procedure, and this is subject to section 165(2).

An export clearance declaration for outward processing must include specified details.

The customs authority may not restrict export release for outward processing to the owner only, and may release it to any person who meets the applicable requirements.

Goods for export under the outward processing procedure may be released only if applicable conditions or requirements are complied with.

Persons may submit clearance letters for exports of goods for outward processing, and the text refers to security for any export tax that may become payable.

Only certain people may clear goods for export under the outward processing procedure, subject to article 165(2).

Customs may not limit export-release for outward processing to the owner, and may grant it to any person who meets the applicable requirements.

Release of goods for export under outward processing depends on meeting the applicable conditions or requirements.

This section points the reader to article 165(1)(a) and does not itself set out a rule in the provided text.

Persons covered here must comply with article 478(1) and (2) when they entered the Republic through the listed entry points.

This section defines “declare” goods and “clear” goods.

This provision explains that the clearance may relate to outright export or to several outbound legs of specified customs procedures.

This section points to the licensing requirement in section 634(2)(c).

This provision says no export tax is payable on the baggage items described here.

Certain baggage items must be declared and cleared for export, but some items can use shortened clearance or be exported without clearance formalities.

This section defines “declare” and “clear” for goods under the Act.

This provision says the clearance may relate to direct export or to the outward phase of several listed procedures.

This section concerns the licensing requirement in article 634(2)(c).

This section says to look at article 95(1)(f) and indicates that no export tax is payable on these baggage items.

This section applies to accompanied and unaccompanied baggage declared for direct export, and lets a person choose an alternative export duty method for qualifying items.

People leaving the Republic must comply with section 483(1) and (2) at the specified exit points. The Commissioner may prescribe a customs channel system, and under that system declared baggage is handled separately while undeclared baggage may pass without customs formalities unless a customs officer intervenes.

International postal articles sent through private couriers must be treated as ordinary imported or exported goods.

Rules may prescribe declaration and handling processes for unaccompanied baggage, exclusions, and expedited processing for approved or regular travellers; the chapter also makes entering or leaving the Republic an offence if related sections are breached.

Chapter 35 applies to international postal items that are or contain prohibited, restricted, or sector-controlled goods, and certain imported international postal items must be cleared.

International postal articles handled by private couriers are treated like ordinary imported or exported goods; some low-value articles can use a simplified clearance process, with limits and exceptions.

Some goods may be released and later cleared, but restricted and sectorally controlled goods are excluded.

For limited goods, article 784 must be complied with when an incomplete or provisional clearance letter is filed with the customs authority.

Some goods may be released and then cleared under this Part, but restricted and sector-controlled goods are excluded.

A person who released goods under section 530 for home use or another customs procedure must file a regular clearance declaration with the customs authority.

A clearance declaration for home use processing of imported goods must include extra information required by section 167.

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

Imported goods intended for clearance for domestic processing must be cleared according to section 437.

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

Only specified persons may clear bills for imported goods for home consumption processing, and such bills must include the required information plus the items listed in section 441.

Imported goods cleared for home use processing can be released only if the stated processing requirements are met, the goods go to the licensed premises unless the customs authority allows another place, and the goods are used only for the stated compensating products.

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

Imported goods cleared for domestic use processing may only be released and used subject to specified conditions, delivery and notification rules, and any failure to comply may lead to action under sections 115 or 92, including seizure.

See section 918 for authorisations granted subject to conditions.

A person who cleared goods for home use processing must immediately tell the customs authority if subsection (1) is not complied with; the processing must generally be completed within the stated tariff timeframe or, if none is set, within two years.

This section sets time limits for processing imported goods into compensating products and requires the person who cleared the goods to notify customs immediately if the time limit is missed.

The licensee must set a customs-approved conversion rate, keep and report records, allow stock checks, and may appoint subcontractors only with customs approval.

This section refers readers to section 918 for approvals that may be granted on conditions.

If a subcontractor does any part of home use processing, the licensee remains liable for completing the procedure.

This section refers readers to article 918 for approvals that are granted subject to conditions.

If a subcontractor does any domestic use processing, the appointing licensee stays responsible for finishing the procedure, unless the processing premises are licensed and the subcontractor is the licensee there.

Imported goods to be cleared for home use as outward processed compensating products must be cleared in accordance with section 456(b).

Goods can be cleared for home use as outward processed compensating products only if the stated origin, compliance, and export-condition requirements are met.

Goods may be cleared and released for home use as outward processed compensating products, even if only part is imported, the products arrive in separate consignments, or they enter at a different place.

This section directs the reader to section 173 for the time of clearance.

Imported goods meant for home-use clearance as outward processed compensating products must be cleared under article 456(b).

Compensating products may be cleared for domestic use only if the outward-processing conditions are met, and they must be imported within the applicable time limit.

Goods for domestic use may be cleared and released as outwardly processed compensating products even where only part is imported, the goods arrive in separate consignments with a separate clearance document for each, or they enter at a different place from the original export exit point.

This section points readers to article 173 for the timing of clearance.

Only specified persons may submit certain clearance declarations, and the person clearing the goods must provide a requested statement about tax reclaimed and export incentives.

A person may choose to pay export tax under special rules for declared baggage items if the items meet the listed value limits.

This section sets where people must comply with article 483(1) and (2), and allows the Commissioner to prescribe a customs processing system.

This subsection applies only to items declared under article 484(1)(e)(ii).

Rules under section 903 may set procedures, timeframes, exclusions, and expedited processing for unaccompanied baggage and trusted travellers.

The South African Post Office must move all international postal articles it receives to a licensed international postal clearance depot before delivery in the Republic or export from the Republic.

The South African Post Office must present international postal articles it handles at a licensed international postal clearance depot to the customs authority there, unless the articles are excluded from clearance requirements.

Some international postal articles must be cleared for export, with a simplified process for direct export if the customs value stays under a ministerial limit.

The South African Post Office must send all international postal items it receives to a licensed international mail clearance depot before delivery in the Republic or before export from the Republic.

The South African Post Office must make international mail available to the customs authority at a licensed international mail clearance depot, except mail exempted under article 91(1)(i) or 95(1)(j).

The simplified clearance process does not apply when a postal article is exported under a customs procedure other than direct export, such as temporary export.

Imported goods cleared and released for home use processing must be treated as cleared for home use for tax purposes if certain conditions are met.

The provision fragment refers to an international postal article assessed by the customs authority, but the rule is incomplete.

International postal items handed to customs must travel with a postal declaration, and customs must process and sort them immediately; the post office may recover a prescribed handling fee.

The South African Post Office may not handle an international postal article that has been seized by customs and on which import or export duty is payable.

This section points readers to the definition of “belasbaar” in article 1.

The South African Post Office must pay over import or export tax it collected to the Commissioner, normally daily, unless an agreement sets regular alternative intervals.

The Commissioner may make a written agreement with the South African Post Office, and may cancel or repay certain import or export tax on international postal articles if the listed conditions are met. The Post Office must report tax collected as agreed.

The Commissioner may condone an underpayment of import or export tax on an international postal article if the underpayment is less than R50.

Rules under section 903 may allow the customs authority to accept a shortened clearance brief or other document for releasing goods.

Rules under section 903 may cover how goods are processed, subcontractors are appointed, goods are moved, and reports are sent to customs.

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

Section 329 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.

Imported goods cleared for domestic use processing are treated as cleared for domestic use for tax purposes if certain misuse or delay conditions apply.

Rules made under section 903 may regulate domestic use processing, subcontractors, movement of goods and related products, and reports to customs.

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

This text points to tax consequences in section 154 and other customs-procedure consequences in section 115, and it also lists several offences tied to home use processing rules.

For restricted goods, section 784 must be complied with when a short clearance letter or similar document is submitted to customs. For sector-controlled goods, applying this Part does not affect compliance with section 794.

The chapter allows rules for customs procedures and sets offences for non-compliance with certain clearance and goods-release requirements.

This section refers readers to section 165(1)(a) and says certain persons may submit domestic-use clearance letters for outward-processed compensating products.

Only the listed persons may clear these clearance letters, subject to article 165(2).

This section refers the reader to article 165(1)(a) and includes references to drying-out, other relevant factors, losses from the nature of the goods used, and identification measures.

The customs authority may take steps to accurately identify compensating products from outward processing goods when they are cleared for home use.

Goods under the outward processing procedure are treated as cleared for outright export if specified conditions are met or if certain listed situations occur.

This section refers readers to section 114 for the general grounds on which goods may be treated as cleared for outright export.

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

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

This section refers the reader to sections 99 and 100 and mentions factors such as drying out, other losses caused by the nature of the goods, and other relevant factors.

Customs may take steps to accurately identify compensating products when they are declared for home use after outward processing.

Goods exported under outward processing are treated as declared for direct export for tax purposes unless one of the listed conditions applies.

This section points readers to section 114 for the general grounds on which goods may be treated as cleared for direct export.

For tax consequences, see article 159 when goods are deemed to be declared for direct export.

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

If section 114(1) is applied to goods exported under outward processing, only the proportionate part is treated as cleared for outright export when the issue affects only part of the compensating products.

Compensating products lose their tax-free status if the exported goods are treated as cleared for outright export under section 114(1).

Rules under section 903 may set the form and format of a statement under section 468(2), and two customs-related actions are made offences.

A customs officer must carry out an enforcement function involving international postal articles in a way that is consistent with this Part.

A customs officer may open an international postal article only when necessary for checking its contents, matching postal declaration details, or assessing tax or controlled-goods issues.

The Commissioner may condone a short-payment of import or export duty on an international postal article if the short-payment is less than R50.

Customs officers must handle international postal articles in a way consistent with the Act, and they may only open certain items, restrict disclosure of private communications, and must notify addressees when articles are opened unless a serious-crime investigation would be obstructed.

This section defines “commercial goods” for the Chapter.

A release may be withdrawn under section 105.

Compensating products obtained from goods under outward processing lose their tax-free status if the exported goods are treated as cleared for direct export under article 114(1).

This provision says rules under section 903 may include the prescribed form and format of a declaration under section 468(2), and it creates offences for certain customs-processing conduct.

This section defines “belastingvrylimiet” as the maximum amount of certain consumable goods that may be imported duty-free in a traveller’s baggage when entering the Republic.

The provision says the tax-free allowance for BLNS countries is regulated under article 6, and it defines “tax free allowance” and “tax free limit” for baggage goods.

Rules under section 6 regulate the tax-free allowance for BLNS countries.

This paragraph applies only if a duty on the export of goods has been imposed under the Customs Duty Act.

Customs may intervene under Chapter 33 if a person is suspected of having prohibited goods in possession or baggage.

This paragraph applies only if a right to export goods has been imposed under the customs law.

People entering the Republic must file a customs declaration for their baggage and declare items that section 479 requires.

The Commissioner may make agreements with the South African Post Office to help both parties carry out their functions and cooperate better.

See section 203.

The Commissioner may enter into an agreement with the South African Post Office.

This section points readers to article 203 and describes rules aimed at facilitating clearance, release, security, and information exchange for international postal articles.

This Chapter allows certain people, with customs approval, to access goods under customs control, take samples, and do other rule-permitted acts; it also lets rules prescribe customs-processing and anti-smuggling measures for international postal articles.

This section points to section 724 for Customs sampling of goods, including sampling during an inspection or outside one.

Certain persons may access goods under customs control and take samples with customs approval.

Customs may supervise access to or sampling of goods if it requires it, and certain sample-related declarations must be amended.

This section points readers to section 758 for access to goods by interested persons during customs inspection.

This section says to look at section 155 for the tax status of samples taken from imported goods.

Samples taken from imported or exported goods are treated in a special way, and the person who cleared the goods must amend the clearance document to exclude the samples in the cases described.

This section directs readers to article 758 about access to goods by interested persons during customs inspection.

For samples taken from imported goods, see article 155 on tax status.

If samples are treated as having returned to free circulation under article 515(1), article 161 applies to those samples.

Rules under section 903 may set procedures for accessing goods and taking samples, and the chapter creates offences for sampling goods outside the chapter’s rules or by unauthorized persons.

This Chapter deals with clearing and releasing goods for home use or a customs procedure using incomplete or provisional information, later clearance, or simplified clearance requirements.

Clearing goods for home use or under a customs procedure does not change the goods’ tax status.

For restricted goods, section 784 must be complied with when an incomplete or provisional clearance declaration is submitted to customs. For sectorally controlled goods, applying this Part does not change the need to comply with section 794.

For restricted goods, section 784 must be complied with when a simplified clearance declaration or other clearance document is submitted to the customs authority. For sectorally controlled goods, applying this Part does not change compliance with section 794.

A person who obtained release of goods under section 530 must submit an ordinary clearance letter to customs within the prescribed time after release.

Some international postal articles sent through the South African Post Office Limited do not need clearance, but other such articles must be cleared under Chapter 22.

The customs authority may allow eligible persons to use short clearance procedures for certain goods, but some categories cannot be cleared this way unless the authority grants permission on good cause.

Non-commercial international postal items imported or exported by the South African Post Office Limited are excluded from clearance requirements; other such items must be cleared under Chapter 22.

The excerpt says simplified clearance requirements may allow simplified clearance declarations or other documents, set minimum information, timeframes, and submission methods, and exempt some persons or goods from certain provisions; import or export tax on qualifying goods is assessed when the declaration or substitute document is accepted and paid on demand unless the tax law says otherwise or defers payment.