Customs Control Act, 2014

This provision says a customs procedure starts when goods are cleared for that procedure, and it also covers certain related goods.

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

This section refers readers to article 556 for seized, confiscated, or surrendered goods that are damaged, destroyed, lost, or unaccounted for.

If damaged goods are reported with proof, customs can accept the proof and then the goods and related tax treatment must be handled under the section’s rules.

Damaged goods rules require documentary proof; if customs accepts it, the clearance may be withdrawn or changed and tax consequences follow, while damaged imported goods must then be dealt with within the prescribed time.

Destroyed-goods notifications must be backed by proof in the listed situations, and accepted proof can change clearance, tax, and salvage treatment.

For destroyed or lost goods, a notice under section 542 must be backed by documentary proof, and if accepted by customs, duties may fall away or be refunded and recovered parts must be dealt with as required.

If documentary proof about lost or unaccounted goods is accepted, the clearance declaration must be withdrawn or amended and related import or export tax consequences follow; if proof is refused or not provided, section 543 consequences apply.

Section 382 points the reader to section 555.

Lost or unaccounted goods can trigger withdrawal or amendment of the clearance, possible fall-away of unpaid import/export duty, and possible refund of duty already paid, subject to the tax law. Documentary proof is required for certain notices, and if proof is refused or not filed, section 543 consequences apply.

This section refers the reader to article 555.

This section says damaged, destroyed, lost, or unaccounted-for compensating products must be notified to customs, and identifies who must submit the notification in each case.

The owner of non-free-circulation goods, or an authorised person, may abandon the goods to the Commissioner by agreement or apply to the customs authority to do so.

The customs authority must consider an application to abandon goods to the Commissioner and may approve or refuse it.

This provision is a heading that refers to a notice of abandonment under section 564.

An owner of goods not in free circulation, or an authorised person, may agree or apply to surrender the goods to the Commissioner, subject to stated conditions and an application that contains specified information.

The customs authority must consider an application to surrender goods to the Commissioner and may approve or refuse it. If the application is approved, it must issue a surrender notice to the applicant and the person in physical control of the goods, and the notice must identify the goods and state the surrender date.

If a surrender notice is issued, the related clearance declaration must be withdrawn or amended, unpaid import/export tax on the goods falls away unless another tax law says otherwise, and the goods must be moved to a state warehouse or other secure place and then handled under Chapter 27.

If an application to abandon goods is refused, the goods must be destroyed or exported at the owner’s or importer’s cost under customs supervision.

If an application to hand goods over to the Commissioner is refused, and the goods are not cleared and released for home use or another customs procedure, they must be destroyed or exported at the owner’s or importer’s expense under customs supervision. The owner of goods not in free circulation, or an authorised person, may apply to customs to destroy the goods under customs supervision.

The Commissioner may designate or licence state warehouses, and customs rules require certain goods to be removed there or allow the customs authority to direct that removal.

This section says the Chapter is about registering importers, exporters, certain goods owners, representatives in the Republic, and people who submit declarations electronically to the customs authority.

Rules under article 903 may set how certain goods must be handled, marked, labelled, stored, or dealt with, and may set conditions for that handling. The section also lists several offences for non-compliance with customs-related provisions and orders.

Importers and exporters may register, but goods cannot be imported or exported unless the trader is registered; non-Republıc-based traders must also have a registered agent in the Republic.

People generally may not acquire goods under a customs procedure, act as certain representatives, or submit customs documents electronically unless the relevant registration requirements are met.

The Commissioner may make a rule requiring certain other regulated persons to register under this Chapter.

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

This section directs the reader to sections 91 and 95.

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

Importers and exporters must be registered, and non-resident traders must use a registered South African agent before goods can be imported or exported.

A person may not acquire ownership of goods while the goods are under a customs procedure unless the person is registered under the Chapter, and if not established in the Republic, represented there by a registered agent.

The Commissioner may make rules requiring certain other persons to register under this Chapter.

This provision directs the reader to section 1(3)(a).

This section directs the reader to sections 91 and 95.

This provision refers the reader to article 1(3)(a).

This section refers the reader to article 1(3)(a).

This section defines “applicant” and “application” for the Chapter.

This chapter sets out licensing rules for certain premises, persons, facilities, and related cargo-transport activities.

This section defines “licence,” “application,” and “applicant” for this Chapter.

This section says which kinds of premises, transport links, and carriers must be licensed under the Chapter before they may be used.

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

This section says certain premises, cross-border transmission lines, pipelines, cable cars, conveyors, and carriers need the required licence before they may operate or move goods or passengers.

This section points to article 1(3)(a).

Certain customs-related businesses and activities may only be done if the person is licensed, and the Commissioner may require more categories to be licensed by rule.

Home use compensating products are excluded from this Part, and once manufactured they may enter free circulation without formalities.

This section directs the reader to Chapter 18.

This section refers the reader to Chapter 20.

This provision says compensating products that are damaged, destroyed, lost, or unaccounted for must be reported to the customs authority, and identifies who must file the notice in each case.

Domestic-use compensating products are excluded from this Part and, once made, are allowed into free circulation without formalities.

This section directs the reader to Chapter 18.

This section directs the reader to Chapter 20.

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

If compensating products are damaged, destroyed, lost, or unaccounted for, this section sets consequences tied to section 549 notification and documentary proof.

This section concerns compensating products under the inward processing procedure.

This section concerns compensating products under the outward processing procedure.

Section 154 applies when goods are regarded as cleared for home use.

If customs is not notified as required, the stated customs consequences apply to the compensating products and, for outward processing, they are treated as cleared for home use for tax purposes.

This section concerns compensating products under the inward processing procedure.

This provision concerns compensating products under the outward processing procedure.

Article 154 applies when goods are deemed to have been declared for home use.

By-products or commercially valuable waste may be cleared and released for export under the inward processing procedure, or allowed into free circulation under section 424(2).

By-products or commercially valuable waste may be cleared and released for export under the inward processing procedure, or allowed into free circulation under Article 424(2).

Goods covered by section 93 that were not cleared under section 94 may be removed to a state warehouse if customs direct it under section 570(2).

This section points to Part 4 of Chapter 3 of the Customs Duty Act.

Counterfeit goods detained under Chapter 36 must be removed to a counterfeit depot, unless section 756 applies.

The Commissioner may designate facilities or licensed premises as state warehouses, and customs may order goods to be moved there.

Goods covered by article 93 and not cleared under article 94 may be removed to a state warehouse if customs orders it under article 570(2).

This section directs the reader to Part 4 of Chapter 3 of the Customs Act.

Counterfeit goods detained under Chapter 36 must be removed to a counterfeit goods depot; removal notices and supporting documents must be given before moving goods to a state warehouse.

If a person does not comply with section 570(1) or a direction under section 570(2), the customs authority may remove the goods to a state warehouse at that person’s risk and expense.

A person referred to in section 570(1) or (2) may recover expenses linked to moving goods to a state warehouse or compensating the Commissioner.

A person may not redirect certain goods to a place other than the specified state warehouse unless the customs authority gives permission.

If a person does not comply with section 570(1) or a notice under section 570(2), the customs authority may remove the goods to a state warehouse at that person’s risk and cost.

No person may redirect certain goods without customs authority permission, and not to a place other than the specified state warehouse.

The licensee of a licensed state warehouse must take reasonable steps to protect goods removed into the warehouse from damage, destruction, or loss.

The importer, exporter, owner, or their registered agent in the Republic bears the risk for damage, destruction, or loss connected to goods in a state warehouse.

Using one’s own computerised system for record keeping is permitted under section 919.

The licensee of a licensed state warehouse must take all reasonable steps to protect goods in the warehouse from damage, destruction, or loss.

The importer, exporter, owner, or registered agent must bear the risk of damage, destruction, or loss for goods handled or stored in a state warehouse.

The customs authority may allow goods to stay at licensed premises or be moved to other licensed premises, and certain people must give notices about delivery and receipt.

An applicant must file a registration application with the customs authority in the required form, with required information and documents, and signed; the customs authority may ask for more information and must decide, notify, and usually grant the application unless section 610 requires refusal.

This section directs the reader to section 906.

This section points to section 912 for the methods of conveying decisions.

Registration applications must be filed with customs, complete, signed, and supported by required documents; customs may request more information, must decide the application, and must issue a certificate if approved.

This section refers the reader to article 906.

This section points to article 912 for the ways decisions may be transferred.

A registration certificate must be given to the applicant or sent to the applicant by registered post or secured electronic means.

A registration certificate must list specified details, is subject to conditions, and may expire after three years of inactivity.

Registration certificates are issued to the applicant, must show specified details, may be subject to conditions, and can expire after three years of inactivity.

This section directs the reader to article 626(a) for registration types.

An applicant must submit a customs application in the required form, with required information and documents, and signed; the customs authority may ask for more information and must refuse some applications.

This section points the reader to section 906.

The text requires customs-broker and related licensing to be in place before carrying on the listed activities, and it sets application requirements and refusal rules for customs authorities.

This section points the reader to article 906.

The customs authority may refuse an application if the applicant or certain associated persons have recent material breaches or convictions for offences, fraud, or dishonesty.

After deciding an application, the customs authority must notify the applicant and, depending on the outcome, explain refusals, list special conditions for granted applications, and mention possible appeals.

A tax waiver or refund does not apply if the beneficiary has insurance or other compensation; separate rules require notice for damaged, destroyed, lost, or unaccounted-for seized/confiscated/abandoned goods, and restrict handling of wreck without permission.

Rules made under section 903 may set documents, extra notice details, and wreck-handling procedures for this Chapter; the text also includes offences and wreck-goods handling rules.

Before removing certain goods, the person removing them must give the licensee a removal notice and send a copy with supporting documents to the state warehouse.

If a person does not carry out a direction or authorisation under section 580(1)(b) to move goods to the specified licensed premises, the customs authority may remove the goods itself, at that person’s risk and expense.

Before removing goods under the stated warrant or authorization, the person removing them must send a removal notice to the premises licensee and send a copy of that notice plus supporting documents to the state warehouse.

If a person does not comply with a notice or authorisation to move goods to the licensed premises named in it, the customs authority may move the goods there at that person’s risk and cost.

A person issued a direction or authorisation under section 580(1)(b) may recover removal or compensation expenses from specified parties.

A person may not redirect or remove certain goods without the customs authority’s permission.

The premises licensee must take all reasonable steps to protect retained or removed goods from damage, destruction, or loss.

The importer, exporter, owner, or their South African registered agent carries the risk of damage, destruction, or loss of certain goods and related property while the goods are on licensed premises or being moved or inspected there.

No person may, without customs authority permission, redirect or remove certain goods from the licensed premises or place specified in the notice or authorization.

The license holder for the premises must take all reasonable steps to protect goods from damage, destruction, or loss.

The importer, exporter, owner, or, if they are not established in the Republic, the registered agent, bears the risk of damage, destruction, or loss of certain goods on a licensed premises.

The customs authority may refuse a licence application on additional grounds, including when the applicant is unqualified or does not meet premises, ownership, lease, location, or depot access requirements.

The customs authority may refuse an application if the applicant has not complied, has made false or misleading statements, has omitted material facts, has tax problems, or if relevant people linked to the applicant had serious breaches or convictions in the previous five years.

After the customs authority decides an application, it must notify the applicant and include the required reasons, special conditions, and appeal information.

The customs authority may refuse a licence application on additional grounds, including lack of qualifications, lack of ownership or a sufficient lease/right to manage the premises, unsuitable location, or, for depot premises, being too far from the customs sea port or airport or not served by road transport.

If the customs authority grants a licence application, it must issue the licence to the applicant and send or hand it over in an approved way.

The customs authority must issue a licence to the applicant, and the licence must contain specified details and be subject to conditions.

This section directs the reader to article 665(a) for licence types.

General and special conditions for cross-border transmission lines, pipelines, cable-cars, or conveyor belts may set what goods may be conveyed, how much may be conveyed, and what technical requirements apply.

For licensed carriers, rules may set conditions about services, activities, the kinds of goods carried, transport requirements, vehicle or container specifications, marking, sealing, and when goods may be subcontracted.

This section says conditions for cross-border transmission lines, pipelines, cable cars, or conveyor belts may set what goods may be carried, how much may be carried, and the technical or other requirements for the equipment.

Rules under section 642(1)(a) and special conditions under section 642(1)(b) for licensed carriers may include requirements about services, activities, goods, vehicles/containers, marking, sealing, and subcontracting.

Licensed customs broker licences can be limited by conditions, usually last three years unless another period is stated, and a licensee must apply for renewal at least 30 calendar days before expiry.

This section allows rules for customs procedures and documents, creates offences for failures to comply with specified sections, and states that the chapter on surrendering or destroying goods does not apply to prohibited, restricted, sector-controlled, or counterfeit goods.

This Part applies to goods in a state warehouse, except certain excluded goods. The customs authority must compile and may publish a list of covered goods, and the list must include specified details for each lot. A person entitled to the goods may reclaim them within the prescribed time after the list is published.

This section points the reader to Part 4 of Chapter 3 of the Customs Duty Act.

This Part applies to goods in a state warehouse or accounted there, except certain excluded goods. The customs authority must publish a list of covered goods, and an entitled person may reclaim listed goods within the prescribed time.

Goods reclaimed under section 590(1) must be removed from the warehouse or other premises within a rule-prescribed timeframe after release or approval, and they cannot be removed until applicable claims are paid.

The customs authority may sell certain listed reclaimed goods, and reclaimed goods released for use or another customs procedure must be removed within the prescribed timeframe. Removal is blocked until applicable claims are paid.

The customs authority may urgently sell certain goods, and the Commissioner may control how sales or other disposal happen. Sale proceeds must be used to pay listed claims first, and any remaining surplus may be paid to the owner if they apply in writing within three years and prove ownership.

If the buyer does not meet sale conditions on time, the sale can be cancelled and the goods may be resold; the buyer must remove the goods after paying and meeting the conditions.

The provision fragment says goods sold under sections 592 or 593 must be treated for tax purposes, but the rest of the rule is not shown here.

If a buyer fails to comply with a sale condition within the prescribed time, the sale may be void and the goods may be resold; if sold goods are not removed on time, the buyer may be barred from removing them until charges are paid.

Goods sold under sections 592 or 593 are treated for tax purposes as cleared for home use, or as having reverted to free circulation, depending on the goods’ status.

This provision points to section 605(2) as an example.

The executor or administrator may apply for a new registration in the relevant case.

This provision points the reader to article 605(2) as an example.

An executor or administrator may apply for a new registration in that case.

If the customs authority suspends or withdraws a person’s registration, it must notify that person and explain the decision.

The customs authority may refuse a licence-renewal application on certain grounds, and if it grants renewal it must issue a new licence to the applicant.

Licensed customs brokers may face business-limiting conditions, and license validity/renewal is tightly time-bound.

The customs authority may refuse renewal of a licence on specific grounds, and if it approves renewal it must issue a new licence to the applicant.

Rules may prescribe how certain goods must be kept, marked, or otherwise dealt with; several failures to comply with related customs sections and directions are offences.

The customs authority may require a registered person to provide security for certain tax or other risks.

A registration certificate may not be transferred.

If customs decides to suspend or withdraw a person’s registration, it must notify the person and include the suspension period or withdrawal date, the reasons, and any appeal information if an appeal is available.

Customs may require a registered person to provide security for certain tax and other risks. A registration certificate may not be transferred.

If material registration circumstances change, the registered person must notify the customs authority and may have to file a fresh application. After expiry, suspension, or withdrawal, the person generally may not continue the registered activity unless the customs authority allows limited continuation on conditions.

If a person’s registration has expired, been suspended, or withdrawn, the customs authority may control the goods and impose related handling or payment requirements.

Rules made under section 903 may set registration categories, requirements, certificate-amendment processes, simplified registration for casual importers or exporters below a prescribed value, registration fees, and conditions; they may also exempt those casual traders from this Chapter. It is an offence to import or export goods in contravention of section 603(2).

A licensee may apply at any time, under section 635, to amend a licence.

The customs authority may amend a licence on its own initiative, and if it plans to do so it must notify the licensee and allow representations unless the amendment is non-substantive.

The customs authority may amend, suspend, or withdraw a licence, but it must notify the licensee and, in most cases, allow representations first.

A registered person must notify customs if material registration facts change and may have to file a new registration application. After registration ends or is suspended/revoked, the person may not keep doing the registered activity unless customs allows it for a limited purpose.

If a person’s registration has lapsed, been suspended, or withdrawn, the customs authority may control, remove, or clear goods under that person’s supervision, and may order the person to pay related costs.

Rules under section 903 may set registration categories, certificate amendment procedures, simplified registration for certain casual importers or exporters, exemptions, fees, and registration conditions. The section also lists offences for certain customs contraventions, and says a contravention of section 604 is a Category 1 offence.

If customs suspends or withdraws a licence, it must notify the licensee and say how long the suspension lasts or when withdrawal takes effect. The notice must also mention any available appeal under Chapter 37.

The customs authority may require a licensee to provide security, and a licensee must report changed material circumstances and may need to file a fresh or amended licence application. After expiry, lapse, suspension, or withdrawal, the licensed premises or facility may stop being managed, operated, or used for its licensed purpose, subject to stated exceptions.

The customs authority may immediately suspend a licence if necessary, and the licence holder may make representations within 30 days.

If the customs authority suspends or withdraws a licence, it must notify the licence holder and say how long the suspension lasts or from what date the withdrawal applies.

The customs authority may require a licence holder to provide security, and the licence holder must notify the authority if material licence-granting circumstances change. After expiry, lapse, suspension, or revocation, the licensed premises or facility may no longer be used for the licensed purpose, subject to stated exceptions.

The customs authority may let licensed activity continue for winding-up or stopping purposes, and the port authority may temporarily manage certain premises if the licence has expired, lapsed, been suspended, or withdrawn.

If a licence has expired, lapsed, been suspended, or withdrawn, the customs authority may control the premises or goods and require related actions. A licence may not be transferred, and a transferee must apply for a new licence.

A licensed person may not keep doing the licensed activity when the licence is suspended, but the customs authority may allow limited continuation under conditions, and the port authority may temporarily run certain premises or facilities if a licence has expired, lapsed, been suspended, or been revoked.

If a relevant license has expired, lapsed, been suspended, or withdrawn, the customs authority may control the premises or goods, move the goods, or allow clearance; if the premises, facility, or business is transferred, the new person must apply for a new license.

Rules made under article 903 may prescribe what information, documents, standards, fees, records, reports, and other requirements apply to licences and licensed premises.

A person commits an offence if they breach certain listed customs provisions or fail to comply with a section 661(1)(a) requirement or a customs authority requirement under section 663(a).

A person commits an offence if they fail to comply with section 676 or 681(2). The chapter also lets the customs authority require security to be given to the Commissioner.

This Chapter lets certain licensees and registered persons apply for accredited client status, and sets out how applications are made and decided.

Only eligible license holders or registered persons may apply for accredited client status, and the customs authority must consider qualifying applications and refuse non-qualifying ones.

After deciding an application, the customs authority must notify the applicant, explain a refusal, state any special conditions, and mention possible appeal rights. If it grants the application, it must issue the accredited client status certificate and give it to the applicant or send it by registered post or secure electronic means.

An accredited client status certificate must state specified details, including the recipient’s name, purpose, accreditation level, special conditions, and the effective date.

Accredited client status is subject to general conditions set by the Act or by rule.

The customs authority may assess an applicant’s compliance using available records and information, especially where a 2–5 year compliance record is unavailable and there is no evidence of non-compliance in other customs and excise jurisdictions.

When the customs authority decides an application, it must notify the applicant. If the application is granted, it must issue an accredited client status certificate.

Accredited client status is subject to any general conditions set by this Act or prescribed by rule.

This section points readers to section 912 for how decisions may be conveyed, and the excerpt also says an accredited client status certificate starts on the date in the certificate and normally lasts three years unless withdrawn or lapsed earlier.

The holder of an accredited client status certificate must promptly tell the customs authority if they stop meeting the status criteria, must apply for renewal at least 30 calendar days before expiry, and the customs authority may extend or amend the certificate in some cases.

If accredited status is granted to a registered person or licensee, their registration or licence is automatically extended until the accredited client status certificate expires.

The holder of an accredited client status certificate must immediately tell the customs authority if they stop meeting the criteria. They may apply for renewal no later than 30 calendar days before expiry, and the customs authority may extend validity or amend the certificate in specified cases.

If accredited status is granted to a registered person or licence holder, their registration or licence stays valid until the accredited client certificate expires.

If a registration or licence is withdrawn or suspended, the accredited client status certificate is automatically terminated or suspended.

A withdrawn accredited client status certificate must be returned to the customs authority within three working days, and the Commissioner may prescribe accreditation benefits by rule.

Rules made under section 903 may prescribe accreditation and certificate-related requirements, designation of authorised economic operators, general conditions, and amendment processes.

The customs authority may require security where tax or other money is at risk, and rules may prescribe accredited-client and related implementation requirements. Failure to comply with article 676 or 681(2) is an offence.

This provision refers to expedited clearance and release of goods under Chapter 24.

This provision gives an example of goods clearance and release being expedited under Chapter 24.

The customs authority may require security for certain goods or amounts when there is a risk that tax or other amounts will not be paid or recovered.

Example: goods clearance and release under Chapter 24 may be sped up.

This provision gives an example of goods being cleared and released faster under Chapter 24.

The customs authority may require security when customs tax or other money is at risk, and the security must be risk-based.

Customs authorities may require security when there is a payment or recovery risk for tax or other charges, and they may change the security if the risk changes.

An indemnity association may be approved under section 282 to guarantee tax on imported goods placed under temporary admission with a CPD or ATA carnet.

Security documents must state key details about the security, and the security may be used only for specified tax-related purposes. The customs authority must return it promptly when the allowed period ends or the purpose falls away.

This section points to section 45 of the Customs Duty Act as an example.

Security under this Chapter must be provided in an allowed form, such as a surety bond or other permitted security.

A security document must state key details about the security, and customs must return the security in specified cases.

This section points the reader to article 45 of the Customs Act as an example.

The text states that security is not necessarily shipment-based.

Rules made under section 903 may set conditions for withdrawing or changing security, and may set how tax or other money owed to the Commissioner can be recovered from security under this Chapter.

This Chapter lets the Commissioner recover money owed under the Act.

A debt referred to in section 695 may be recovered from the person liable for the debt or from security provided by that person covering the debt.