Customs Control Act
Part 15 of 17 · provisions 2,801–3,000
This section is titled “Designation of customs officers.”
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- South Africa
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- Act 31 of 2014
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This section is titled “Designation of customs officers.” Section heading: general requirements for performing enforcement functions. This section is about agreements to help administer the Act and tax levying Acts. This section appears to list headings for definitions, timing of import/export and arrival/departure, application of the Act, administration, and customs powers and duties, but the provided text does not include the substantive rules. This section is about the designation of customs officers.
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Provisions of Customs Control Act
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Part 1
- 376 Verify source ↗
Aangesien ’n doeaneprosedure ’n aanvang neem wanneer goedere vir die prosedure geklaar word,
This provision says a customs procedure starts when goods are cleared for that procedure, and it also covers certain related goods.
376. Aangesien ’n doeaneprosedure ’n aanvang neem wanneer goedere vir die prosedure geklaar word, dek hierdie paragraaf alle goedere wat vir ’n doeaneprosedure geklaar is, met inbegrip van goedere in vry sirkulasie wat onder die uitvoerprosedure vir uitvoer geklaar is. Afgesien van goedere vir ’n doeaneprosedure geklaar, is goedere wat outomaties onder ’n doeaneprosedure kom ook hier ingesluit, soos middels van vervoer gebruik in internasionale handel en herbruikbare vervoertoerusting. Kyk byvoorbeeld artikels 289 en 290. - 377 Verify source ↗
Kyk Deel 2 van hierdie Hoofstuk vir kompenserende produkte wat beskadig, vernietig, verlore of
This section points readers to Part 2 of the Chapter for rules about compensating products that are damaged, destroyed, lost, or unaccounted for.
377. Kyk Deel 2 van hierdie Hoofstuk vir kompenserende produkte wat beskadig, vernietig, verlore of rekenskaploos raak. - 378 Verify source ↗
Kyk artikel 556 vir beslaggelegde, gekonfiskeerde of oorgegewe goedere wat beskadig, vernietig,
This section refers readers to article 556 for seized, confiscated, or surrendered goods that are damaged, destroyed, lost, or unaccounted for.
378. Kyk artikel 556 vir beslaggelegde, gekonfiskeerde of oorgegewe goedere wat beskadig, vernietig, verlore of rekenskaploos raak. - 379 Verify source ↗
Kyk artikel 166.
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.
379. Kyk artikel 166. 476 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 476 (b) no tax already paid on the goods is refundable; (c) section 92(1) must be applied to the goods, in the case of imported goods damaged, destroyed, lost or unaccounted for before the goods were cleared in accordance with sections 89 and 90 for home use or a customs procedure; section 112(1) must be applied to the goods, in the case of imported goods damaged, destroyed, lost or unaccounted for whilst under a customs procedure; and section 113(1) must be applied to the goods, in the case of goods damaged, destroyed, lost or unaccounted for whilst under a customs procedure if the goods were in free circulation when the goods came under that procedure. (d) (e) Damaged goods 544. (1) A notification in terms of section 542 in relation to damaged goods must be accompanied by documentary proof if the goods were damaged due to— (a) a natural occurrence; (b) an accident; (c) (d) a hostile act by a third party; or the inherent characteristics of the goods. (2) If the customs authority accepts documentary proof submitted to it in terms of subsection (1) that the goods were damaged due to a cause referred to in that subsection— (a) any existing clearance declaration submitted in respect of the goods must be— (i) withdrawn, if all the goods covered by the declaration were damaged; or (ii) amended to exclude the damaged goods, if only part of the goods covered by the declaration was damaged; (c) (b) any import or export tax payable but not yet paid on the goods by virtue of that clearance falls away in respect of the damaged goods, unless provided otherwise in the tax levying Act regulating that tax; any import or export tax already paid on the damaged goods by virtue of that clearance may in accordance with the tax levying Act regulating that tax be refunded to the person who paid the tax, unless provided otherwise in that Act;380 and the damaged goods must, in the case of imported goods, within a timeframe as may be prescribed by rule read with sections 908 and 909— (i) be cleared for home use or a customs procedure as may be permissible in (d) the circumstances; (ii) be abandoned to the Commissioner in accordance with Chapter 26; or (iii) at the expense of a person referred to in section 542(2) or (3) and under customs supervision be exported from the Republic or destroyed. (3) If damaged imported goods are cleared for home use or a customs procedure in terms of subsection (2)(d)(i), any tax payable by a person on the damaged goods by virtue of that clearance may be set off against any tax referred to in subsection (2)(c) that is refundable to that person in terms of a tax levying Act. (4) The consequences set out in section 543 apply if— (a) the customs authority refuses to accept documentary proof submitted to it in terms of subsection (1) that the goods were damaged due to a cause referred to in that subsection; or (b) no such documentary proof is submitted to the customs authority. - 380 Verify source ↗
But see section 555.
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.
380. But see section 555. 5 10 15 20 25 30 35 40 45 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 477 Wet No 31 van 2014 477 (b) is geen belasting wat reeds op die goedere betaal is, terugbetaalbaar nie; (c) moet artikel 92(1) op die goedere toegepas word, in die geval van ingevoerde goedere wat beskadig, vernietig, verlore of rekenskaploos geraak het voordat die goedere ooreenkomstig artikels 89 en 90 vir binnelandse gebruik of ’n doeaneprosedure geklaar is; (d) moet artikel 112(1) op die goedere toegepas word, in die geval van ingevoerde goedere wat beskadig, vernietig, verlore of rekenskaploos geraak het terwyl dit onder ’n doeaneprosedure was; en (e) moet artikel 113(1) op die goedere toegepas word, in die geval van goedere wat beskadig, vernietig, verlore of rekenskaploos geraak het terwyl dit onder ’n doeaneprosedure was indien die goedere in vry sirkulasie was toe die goedere onder daardie prosedure gekom het. Beskadigde goedere 544. (1) ’n Kennisgewing ingevolge artikel 542 met betrekking tot beskadigde goedere, moet vergesel gaan van dokumentêre bewys indien die goedere beskadig is as gevolg van— (a) (b) (c) (d) die inherente eienskappe van die goedere. ’n natuurlike gebeurtenis; ’n ongeluk; ’n vyandige handeling deur ’n derde party; of (2) Indien die doeanegesag die dokumentêre bewys wat ingevolge subartikel (1) ingedien is dat die goedere beskadig is weens ’n oorsaak bedoel in daardie subartikel aanvaar— (a) moet enige bestaande klaringsbrief wat ten opsigte van die goedere ingedien is— (i) teruggetrek word, indien al die goedere wat deur die klaringsbrief gedek word, beskadig is; of (ii) gewysig word om die beskadigde goedere daarvan uit te sluit, indien slegs ’n gedeelte van die goedere wat deur die klaringsbrief gedek word, beskadig is; (b) val enige invoer- of uitvoerbelasting wat uit hoofde van daardie klaring op die goedere betaalbaar is, maar wat nog nie betaal is nie, weg ten opsigte van die beskadigde goedere, tensy daar anders bepaal word in die belastingheffings- Wet wat daardie belasting reguleer; (c) kan enige invoer- of uitvoerbelasting wat reeds op die beskadigde goedere uit hoofde van daardie klaring betaal is, ooreenkomstig die belastingheffings-Wet wat daardie belasting reguleer, terug betaal word aan die persoon wat die belasting betaal het, tensy daar anders in daardie Wet bepaal word;380 en (d) moet die beskadigde goedere, in die geval van ingevoerde goedere, binne ’n tydsraam soos by reël, saamgelees met artikels 908 en 909, voorgeskryf mag word— (i) vir binnelandse gebruik of ’n doeaneprosedure, in die soos 5 10 15 20 25 30 35 40 omstandighede toelaatbaar mag wees, geklaar word; (ii) aan die Kommissaris ooreenkomstig Hoofstuk 26 oorgegee word; of (iii) op koste van ’n persoon in artikel 542(2) of (3) bedoel en onder 45 doeanetoesig uit die Republiek uitgevoer of vernietig word. (3) Indien beskadigde ingevoerde goedere ingevolge subartikel (2)(d)(i) vir binnelandse gebruik of ’n doeaneprosedure geklaar word, kan enige belasting wat deur ’n persoon op die beskadigde goedere uit hoofde van daardie klaring betaalbaar is, verreken word teen enige belasting bedoel in subartikel (2)(c) wat ingevolge ’n belastingheffings-Wet aan daardie persoon terugbetaalbaar is. (4) Die gevolge in artikel 543 uiteengesit, geld indien— (a) die doeanegesag weier om dokumentêre bewys wat ingevolge subartikel (1) ingedien is dat die goedere as gevolg van ’n oorsaak bedoel in daardie subartikel beskadig is, te aanvaar; of (b) geen sodanige dokumentêre bewys by die doeanegesag ingedien word nie. 50 55 - 380 Verify source ↗
Maar kyk artikel 555.
Destroyed-goods notifications must be backed by proof in the listed situations, and accepted proof can change clearance, tax, and salvage treatment.
380. Maar kyk artikel 555. 478 No. 37862 Act No. 31 of 2014 Destroyed goods GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 478 545. (1) A notification in terms of section 542 in relation to destroyed goods must be accompanied by documentary proof if the goods were destroyed due to— (a) a natural occurrence; (b) an accident; (c) (d) a hostile act by a third party; or the inherent characteristics of the goods. (2) If the customs authority accepts documentary proof submitted to it in terms of subsection (1) that the goods were destroyed due to a cause referred to in that subsection any— (a) existing clearance declaration submitted in respect of the goods must be— (i) withdrawn, if all the goods covered by the declaration were destroyed; or (ii) amended to exclude the destroyed goods, if only part of the goods covered by the declaration was destroyed; (b) (c) import or export tax payable but not yet paid on the goods by virtue of that clearance falls away in respect of the destroyed goods, unless provided otherwise in the tax levying Act regulating that tax; import or export tax already paid on the destroyed goods by virtue of that clearance may in accordance with the tax levying Act regulating that tax be refunded to the person who paid the tax, unless provided otherwise in that Act;381 and (d) parts or materials that have been salvaged from the destroyed goods or that are salvageable, must, in the case of imported goods, within a period prescribed by rule read with sections 908 and 909— (i) be cleared for home use or a customs procedure permissible in the circumstances; (ii) be abandoned to the Commissioner in accordance with Chapter 26; or (iii) at the expense of a person referred to in section 542(2) or (3), and under customs supervision, be exported from the Republic or destroyed. (3) If any parts or materials that have been salvaged from the destroyed goods or that are salvageable are cleared for home use or a customs procedure in terms of subsection (2)(d)(i), any tax payable on the parts or materials by virtue of that clearance may be set off against any tax referred to in subsection (2)(c) which is refundable in terms of the applicable tax levying Act. (4) The consequences set out in section 543 apply if— (a) the customs authority refuses to accept documentary proof submitted to it in terms of subsection (1) that the goods were destroyed due to a cause referred to in that subsection; or (b) no such documentary proof is submitted to the customs authority. Lost goods 546. (1) A notification in terms of section 542 in relation to lost goods must be accompanied by documentary proof— (a) (b) if the goods were lost due to— (i) a natural occurrence; (ii) an accident; (iii) a hostile act by a third party; or (iv) that the goods after having been lost due to an occurrence referred to in paragraph (a) have not gone into home use. the inherent characteristics of the goods; and (2) If the customs authority accepts documentary proof submitted to it in terms of subsection (1) that the goods were lost due to a cause referred to in that subsection and that the goods have not gone into home use— 5 10 15 20 25 30 35 40 45 50 - 381 Verify source ↗
But see section 555.
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.
381. But see section 555. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 Vernietigde goedere 479 No. 37862 479 Wet No 31 van 2014 545. (1) ’n Kennisgewing ingevolge artikel 542 met betrekking tot vernietigde goedere, moet vergesel gaan van dokumentêre bewys indien die goedere vernietig is as gevolg van— (a) (b) (c) (d) die inherente eienskappe van die goedere. ’n natuurlike gebeurtenis; ’n ongeluk; ’n vyandige handeling deur ’n derde party; of (2) Indien die doeanegesag dokumentêre bewys wat ingevolge subartikel (1) ingedien is dat die goedere weens ’n oorsaak bedoel in daardie subartikel vernietig is, aanvaar— (a) moet enige bestaande klaringsbrief wat ten opsigte van die goedere ingedien is— (i) teruggetrek word, indien al die goedere wat deur die klaringsbrief gedek word, vernietig is; of (ii) gewysig word om die vernietigde goedere daarvan uit te sluit, indien slegs ’n gedeelte van die goedere wat deur die klaringsbrief gedek word, vernietig is; (b) val invoer- of uitvoerbelasting wat uit hoofde van daardie klaring op die goedere betaalbaar is, maar wat nog nie betaal is nie, weg ten opsigte van die vernietigde goedere, tensy daar anders bepaal word in die belastingheffings- Wet wat daardie belasting reguleer; (c) kan invoer- of uitvoerbelasting wat reeds op die vernietigde goedere uit hoofde van daardie klaring betaal is, ooreenkomstig die belastingheffings-Wet wat daardie belasting reguleer, terugbetaal word aan die persoon wat die belasting betaal het, tensy daar anders in daardie Wet bepaal word;381 en (d) moet gedeeltes of materiaal wat van die vernietigde goedere herwin is of wat herwinbaar is, in die geval van ingevoerde goedere, binne ’n tydperk by reël, saamgelees met artikel 908 en 909, voorgeskryf — (i) vir binnelandse gebruik of ’n doeaneprosedure wat in die omstandighede toelaatbaar is, geklaar word; (ii) aan die Kommissaris ooreenkomstig Hoofstuk 26 oorgegee word; of (iii) op koste van ’n persoon in artikel 542(2) of (3) bedoel, en onder doeanetoesig, uit die Republiek uitgevoer of vernietig word. (3) Indien enige gedeeltes of materiaal wat van die vernietigde goedere herwin is of herwinbaar ’n doeaneprosedure geklaar word, kan enige belasting wat op die gedeeltes of materiaal uit hoofde van daardie klaring betaalbaar is, verreken word teen enige belasting bedoel in subartikel (2)(c) wat ingevolge die betrokke belastingheffings-Wet terugbetaalbaar is. subartikel (2)(d)(i) vir binnelandse gebruik of ingevolge is (4) Die gevolge in artikel 543 uiteengesit, geld indien— (a) die doeanegesag weier om dokumentêre bewys wat ingevolge subartikel (1) ingedien is dat die goedere weens ’n oorsaak bedoel in daardie subartikel vernietig is, te aanvaar; of (b) geen sodanige dokumentêre bewys by die doeanegesag ingedien word nie. 5 10 15 20 25 30 35 40 Verlore goedere 546. (1) ’n Kennisgewing ingevolge artikel 542 met betrekking tot verlore goedere, 45 moet vergesel gaan van dokumentêre bewys— (a) indien die goedere verloor is as gevolg van— (i) ’n natuurlike gebeurtenis; (ii) ’n ongeluk; ’n vyandige handeling deur ’n derde party; of (iii) (iv) die inherente eienskappe van die goedere; en (b) dat daardie die goedere nadat dit weens ’n gebeurtenis bedoel in paragraaf (a) verlore geraak het, nie in binnelandse gebruik gegaan het nie. (2) Indien die doeanegesag dokumentêre bewys wat ingevolge subartikel (1) ingedien is dat die goedere verlore geraak het weens ’n oorsaak in daardie subartikel bedoel en dat die goedere nie in binnelandse gebruik gegaan het nie, aanvaar— 50 55 - 381 Verify source ↗
Maar kyk artikel 555.
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.
381. Maar kyk artikel 555. 5 10 15 20 25 30 35 40 480 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 480 (a) any existing clearance declaration submitted in respect of the goods must be— (i) withdrawn, if all the goods covered by the declaration were lost; or (ii) amended to exclude the lost goods, if only part of the goods covered by the declaration was lost; (c) (b) any import or export tax payable but not yet paid on the goods by virtue of that clearance falls away in respect of the lost goods, unless provided otherwise in the tax levying Act regulating that tax; and any import or export tax already paid on the lost goods by virtue of that clearance may in accordance with the tax levying Act regulating that tax be refunded to the person who paid the tax, unless provided otherwise in that Act.382 (3) The consequences set out in section 543 apply if— (a) the customs authority refuses to accept documentary proof submitted to it in terms of subsection (1)— (i) (ii) that the goods were lost due to a cause referred to in that subsection; or that the lost goods have not gone into home use; or (b) no such documentary proof is submitted to the customs authority. Goods unaccounted for 547. (1) A notification in terms of section 542 in relation to goods that are unaccounted for must be accompanied by documentary proof if the shortfall in the goods is due to— (a) a short shipment of the goods; (b) an administrative error in any documents or records relating to the goods; or (c) another justifiable cause as may be recognised by rule. (2) If the customs authority accepts documentary proof submitted to it in terms of subsection (1) that the goods are unaccounted for due to a cause referred to in that subsection any— (a) existing clearance declaration submitted in respect of the goods must be— (i) withdrawn, if all the goods covered by the declaration are unaccounted for; or (ii) amended to exclude the goods unaccounted for, if only part of the goods covered by the declaration is unaccounted for; (b) (c) import or export tax payable but not yet paid on the goods by virtue of that clearance falls away in respect of the goods unaccounted for, unless provided otherwise in the tax levying Act regulating that tax; and import or export tax already paid on the goods unaccounted for by virtue of that clearance may in accordance with the tax levying Act regulating that tax be refunded to the person who paid the tax, unless provided otherwise in that Act.383 (3) The consequences set out in section 543 apply if— (a) the customs authority refuses to accept documentary proof submitted to it in terms of subsection (1) that the goods are unaccounted for due to a cause referred to in that subsection; or (b) no such documentary proof is submitted to the customs authority. - 382 Verify source ↗
But see section 555.
Section 382 points the reader to section 555.
382. But see section 555. - 383 Verify source ↗
But see 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.
383. But see section 555. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 481 Wet No 31 van 2014 481 (a) moet enige bestaande klaringsbrief wat ten opsigte van die goedere ingedien is— (i) teruggetrek word, indien al die goedere gedek deur die klaringsbrief verlore is; of (ii) gewysig word om die verlore goedere daarvan uit te sluit, indien slegs ’n gedeelte van die goedere gedek deur die klaringsbrief verlore is; 5 (b) val enige invoer- of uitvoerbelasting wat uit hoofde van daardie klaring op die goedere betaalbaar is, maar wat nog nie betaal is nie, weg ten opsigte van die verlore goedere, tensy daar anders bepaal word in die belastingheffings-Wet wat daardie belasting reguleer; en (c) kan enige invoer- of uitvoerbelasting wat reeds op die verlore goedere uit hoofde van daardie klaring betaal is, ooreenkomstig die belastingheffings-Wet wat daardie belasting reguleer, terugbetaal word aan die persoon wat die belasting betaal het, tensy daar anders in daardie Wet bepaal word.382 (3) Die gevolge in artikel 543 uiteengesit, geld indien— (a) die doeanegesag weier om dokumentêre bewys wat ingevolge subartikel (1) ingedien is, te aanvaar— (i) dat die goedere weens ’n oorsaak bedoel in daardie subartikel verlore 10 15 geraak het; of (ii) dat die verlore goedere nie in binnelandse gebruik gegaan het nie; of (b) geen sodanige dokumentêre bewys by die doeanegesag ingedien word nie. 20 Rekenskaplose goedere 547. (1) ’n Kennisgewing ingevolge artikel 542 met betrekking tot rekenskaplose goedere, moet vergesel gaan van dokumentêre bewys indien die tekort in die goedere veroorsaak is deur— (a) (b) (c) ’n kortverskeping van die goedere; ’n administratiewe fout goedere; of ’n ander regverdigbare oorsaak soos by reël erken mag word. in enige dokumente of rekords betreffende die (2) Indien die doeanegesag dokumentêre bewys wat ingevolge subartikel (1) ingedien is dat die goedere rekenskaploos geraak het weens ’n oorsaak bedoel in daardie subartikel aanvaar— (a) moet enige bestaande klaringsbrief ten opsigte van die goedere ingedien— 25 30 (i) teruggetrek word, indien al die goedere wat deur die klaringsbrief gedek word, rekenskaploos is; of 35 (ii) gewysig word om die rekenskaplose goedere daarvan uit te sluit, indien slegs ’n gedeelte van die goedere wat deur die klaringsbrief gedek word, rekenskaploos is; (b) val invoer- of uitvoerbelasting op die goedere wat uit hoofde van daardie klaring betaalbaar is, maar wat nog nie betaal is nie, weg ten opsigte van die rekenskaplose die daar belastingheffings-Wet wat daardie belasting reguleer; en bepaal word goedere, anders tensy in (c) kan invoer- of uitvoerbelasting wat reeds op die rekenskaplose goedere uit hoofde van daardie klaring betaal is, ooreenkomstig die belastingheffings-Wet wat daardie belasting reguleer, terugbetaal word aan die persoon wat die belasting betaal het, tensy daar anders in daardie Wet bepaal word.383 (3) Die gevolge in artikel 543 uiteengesit, geld indien— (a) die doeanegesag weier om dokumentêre bewys wat ingevolge subartikel (1) ingedien is dat die goedere rekenskaploos geraak het weens ’n oorsaak bedoel in daardie subartikel te aanvaar; of (b) geen sodanige dokumentêre bewys by die doeanegesag ingedien word nie. - 382 Verify source ↗
Maar kyk artikel 555.
This section refers the reader to article 555.
382. Maar kyk artikel 555. - 383 Verify source ↗
Maar kyk artikel 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.
383. Maar kyk artikel 555. 40 45 50 482 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 482 Part 2 Compensating products384 Application of this Part 548. (1) This Part applies to— (a) compensating products obtained from the processing of goods under the inward processing procedure385 that were damaged, destroyed or lost or became unaccounted for before being exported from the Republic as inward processed compensating products; and (b) compensating products imported into the Republic under the outward processing procedure386 that were damaged, destroyed or lost or became unaccounted for before being released for home use as outward processed compensating products. 5 10 (2) This Part does not apply to compensating products referred to in subsection (1) that were seized or confiscated or were abandoned to the Commissioner.387 Notification of compensating products damaged, destroyed, lost or unaccounted for 15 549. (1) The customs authority must within a period and in a manner as may be prescribed by rule read with section 908, be notified if compensating products to which this Part applies are damaged, destroyed, lost or unaccounted for. (2) A notification referred to in subsection (1) must be submitted— (a) (b) in the case of damaged, destroyed or lost compensating products, by the person who was in physical control of the compensating products when they were damaged, destroyed or lost; or in the case of compensating products unaccounted for, by— (i) the licensee of the premises where the goods from which the compen- sating products are obtained were processed; or the person who is responsible for the compensating products and who discovered or was notified that the compensating products are unac- counted for. (ii) 20 25 (3) Subsection (2) does not prevent any of the following persons to submit the 30 notification referred to in subsection (1): (a) The person who initially cleared the goods from which the compensating (b) products were obtained for inward or outward processing; the customs broker who submitted the clearance declaration in respect of those goods; the owner of the compensating products; or (c) (d) any other person who has a material interest in the compensating products. (4) A notification referred to in subsection (1) must— (a) (b) (c) identify the compensating products damaged, destroyed or lost or unac- counted for, in a manner and by way of documents as may be prescribed by rule; indicate whether the compensating products were under the inward or outward processing procedure; state the number and date of the clearance declaration of the goods from which the compensating products were obtained; - 561 Verify source ↗
The owner of goods that are not in free circulation, or another person authorised
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.
561. The owner of goods that are not in free circulation, or another person authorised to act on behalf of the owner, may by agreement with the Commissioner abandon the goods to the Commissioner— (a) (b) (c) if the goods were damaged and the owner elects not to obtain release of the damaged goods for home use or a customs procedure; if the goods consist of parts or materials salvaged from goods that were destroyed and the owner elects not to obtain release of the parts or materials for home use or a customs procedure; if the value of the goods to the owner does not justify the cost of obtaining release of the goods for home use or a customs procedure; or (d) where a provision of this Act or a tax levying Act provides for the abandonment of the goods to the Commissioner. Application to abandon goods to Commissioner 562. (1) The owner of goods that are not in free circulation or another person authorised to act on behalf of the owner may apply to the customs authority to abandon the goods to the Commissioner. (2) An application to abandon goods to the Commissioner must— (a) (b) (c) identify the goods in sufficient detail; state the reason for the abandonment; indemnify the Commissioner against any claim in respect of the abandoned goods by another person; (d) contain an undertaking to pay any cost relating to— 5 10 15 20 25 (i) the removal of the goods to a state warehouse or other place of security; and the storage of the goods; and (ii) reflect any other information as may be prescribed by rule. (e) (3) Application in terms of this section may be made, as may be appropriate, at any 30 time before the goods are— released for home use; (a) (b) processed; or (c) exported from the Republic. Consideration of applications - 563 Verify source ↗
The customs authority must consider an application to abandon goods to the
The customs authority must consider an application to abandon goods to the Commissioner and may approve or refuse it.
563. The customs authority must consider an application to abandon goods to the Commissioner, and may— (a) approve the application if abandonment is in the best interest of the state; or (b) refuse the application. Abandonment notices 564. (1) If an application to abandon goods to the Commissioner is approved, the customs authority must issue a notice of abandonment to— (a) (b) the person who lodged the application; and the person who is in physical control of the goods. (2) A notice of abandonment must— (a) (b) (c) identify the abandoned goods in sufficient detail; state the date on which the goods were abandoned to the Commissioner; and contain any other particulars as may be prescribed by rule. Consequences of abandonment 35 40 45 - 565 Verify source ↗
Upon issuing a notice of abandonment referred to in section 564—
This provision is a heading that refers to a notice of abandonment under section 564.
565. Upon issuing a notice of abandonment referred to in section 564— 50 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 493 Wet No 31 van 2014 493 Deel 1 Oorgee van goedere aan Kommissaris Goedere wat aan Kommissaris oorgegee kan word - 561 Verify source ↗
Die eienaar van goedere nie in vry sirkulasie nie, of ’n ander persoon wat
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.
561. Die eienaar van goedere nie in vry sirkulasie nie, of ’n ander persoon wat gemagtig is om ten behoewe van die eienaar te handel, kan by ooreenkoms met die Kommissaris die goedere aan die Kommissaris oorgee— (a) (b) (c) indien die goedere beskadig is en die eienaar verkies om nie vrystelling van die beskadigde goedere vir binnelandse gebruik of ’n doeaneprosedure te bekom nie; indien die goedere bestaan uit gedeeltes of materiaal wat herwin is uit goedere wat vernietig is en die eienaar verkies om nie vrystelling van die gedeeltes of materiaal vir binnelandse gebruik of ’n doeaneprosedure te bekom nie; indien die waarde van die goedere vir die eienaar nie die koste regverdig om vrystelling van die goedere vir binnelandse gebruik of ’n doeaneprosedure te bekom nie; of (d) waar ’n bepaling van hierdie Wet of ’n belastingheffings-Wet voorsiening maak vir die oorgee van die goedere aan die Kommissaris. Aansoek om goedere aan Kommissaris te oor te gee 562. (1) Die eienaar van goedere nie in vry sirkulasie nie, of ’n ander persoon wat gemagtig is om ten behoewe van die eienaar te handel, kan by die doeanegesag aansoek doen om die goedere aan die Kommissaris oor te gee. (2) ’n Aansoek om goedere aan die Kommissaris oor te gee moet— (a) die goedere in voldoende besonderhede identifiseer; (b) die rede vir die oorgawe vermeld; (c) die Kommissaris kwytskeld teen enige eis deur ’n ander persoon ten opsigte (d) van die oorgegewe goedere; ’n onderneming bevat om enige koste te betaal betreffende— (i) die verwydering van die goedere na ’n staatspakhuis of ander plek van beveiliging; en (ii) die berging van die goedere; en enige ander inligting vermeld soos by reël voorgeskryf mag word. (e) (3) ’n Aansoek ingevolge hierdie artikel kan te eniger tyd gedoen word voordat die goedere, soos ook al gepas mag wees— (a) vir binnelandse gebruik vrygestel word; (b) geprosesseer word; of (c) uit die Republiek uitgevoer word. Oorweging van aansoeke 5 10 15 20 25 30 35 - 563 Verify source ↗
Die doeanegesag moet ’n aansoek om goedere aan die Kommissaris oor te gee,
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.
563. Die doeanegesag moet ’n aansoek om goedere aan die Kommissaris oor te gee, oorweeg, en kan— (a) die aansoek goedkeur indien oorgawe in die beste belang van die staat is; of (b) die aansoek weier. 40 Oorgawekennisgewings 564. (1) Indien ’n aansoek om goedere aan die Kommissaris oor te gee, goedgekeur word, moet die doeanegesag ’n oorgawekennisgewing uitreik aan— (a) die persoon wat die aansoek voorgelê het; en (b) die persoon wat fisies in beheer van die goedere is. (2) ’n Oorgawekennisgewing moet— (a) die oorgegewe goedere in voldoende besonderhede identifiseer; (b) die datum vermeld waarop die goedere aan die Kommissaris oorgegee is; en (c) enige ander besonderhede bevat soos by reël voorgeskryf mag word. 45 50 Gevolge van oorgawe - 565 Verify source ↗
Wanneer ’n oorgawekennisgewing bedoel in artikel 564 uitgereik word—
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.
565. Wanneer ’n oorgawekennisgewing bedoel in artikel 564 uitgereik word— 494 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 494 (a) any clearance declaration submitted in respect of the goods must be — (i) withdrawn, if all the goods covered by the declaration are abandoned; or (ii) amended to exclude the abandoned goods, if only part of the goods covered by the declaration is abandoned; (b) any import or export tax payable but not yet paid on the goods by virtue of that clearance falls away unless provided otherwise in the tax levying Act regulating that tax; and the goods must— (i) be removed to a state warehouse or other place of security determined by (c) the customs authority; and (ii) be dealt with in terms of Chapter 27. Consequences of refusal for goods to be abandoned - 566 Verify source ↗
If an application to abandon goods to the Commissioner is refused, and the goods
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.
566. If an application to abandon goods to the Commissioner is refused, and the goods are not cleared and released for home use or a customs procedure in accordance with the requirements regulating the clearance and release of goods for home use or a customs procedure, the goods must at the cost of the owner or importer of the goods and under supervision of the customs authority be destroyed or exported from the Republic. Part 2 Destruction of goods under customs supervision Application to destroy goods 5 10 15 20 567. (1) The owner of goods that are not in free circulation or another person authorised to act on behalf of the owner may, instead of abandoning the goods to the Commissioner, apply to the customs authority to destroy the goods under customs supervision. (2) Section 562(2) and 563 apply with any necessary changes as the context may 25 require in respect of an application referred to in subsection (1). (3) If an application referred to in subsection (1) is granted, the goods must be destroyed under customs supervision in accordance with requirements as may be prescribed by rule or as the customs authority may determine in any specific case. (4) (a) If the owner of goods destroyed in terms of this section intends to utilise any waste or scrap remaining after the destruction of the goods, such waste or scrap must, if derived from imported goods, be cleared for home use under Chapter 8 or a permissible customs procedure, within a timeframe as may be prescribed by rule read with sections 908 or 909. (b) Such waste or scrap must for purposes of this Act and payment of any import tax be regarded to have been imported at the time it is cleared for home use or a customs procedure. CHAPTER 27 STATE WAREHOUSES Part 1 Introductory provisions 30 35 40 Purpose and application of this Chapter 568. (1) The purpose of this Chapter is to provide for— (a) goods to be secured in state warehouses or other places— (i) if those goods are dealt with in breach of this Act, a tax levying Act or any other applicable legislation; or 45 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 495 Wet No 31 van 2014 495 (a) moet enige klaringsbrief wat ten opsigte van die goedere ingedien is— (i) teruggetrek word, indien al die goedere deur die klaringsbrief gedek, oorgegee word; of (ii) gewysig word om die oorgegewe goedere daarvan uit te sluit, indien slegs ’n gedeelte van die goedere wat deur die klaringsbrief gedek word, oorgegee word; en (b) val enige invoer- of uitvoerbelasting wat uit hoofde van daardie klaring op die goedere betaalbaar is, maar wat nog nie betaal is nie, weg, tensy daar anders bepaal word in die belastingheffings-Wet wat daardie belasting reguleer; en (c) moet die goedere— (i) verwyder word na ’n staatspakhuis of ander plek van beveiliging deur die 5 10 doeanegesag bepaal; en (ii) mee gehandel word ingevolge Hoofstuk 27. Gevolge van weiering dat goedere oorgegee word - 566 Verify source ↗
Indien ’n aansoek om goedere aan die Kommissaris oor te gee, geweier word, en
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.
566. Indien ’n aansoek om goedere aan die Kommissaris oor te gee, geweier word, en die goedere nie vir binnelandse gebruik of ’n doeaneprosedure geklaar en vrygestel word ooreenkomstig die vereistes wat die klaring en vrystelling van goedere vir binnelandse gebruik of ’n doeaneprosedure reguleer nie, moet die goedere op koste van die eienaar of invoerder van die goedere en onder toesig van die doeanegesag vernietig word of uit die Republiek uitgevoer word. 15 20 Deel 2 Vernietiging van goedere onder doeanetoesig Aansoek om goedere te vernietig 567. (1) Die eienaar van goedere nie in vry sirkulasie nie, of ’n ander persoon wat gemagtig is om ten behoewe van die eienaar te handel, kan, in stede daarvan om die goedere aan die Kommissaris oor te gee, by die doeanegesag aansoek doen om die goedere onder doeanetoesig te vernietig. (2) Artikels 562(2) en 563, met enige nodige aanpassings wat die samehang mag vereis, is ten opsigte van ’n aansoek bedoel in subartikel (1) van toepassing. (3) Indien ’n aansoek bedoel in subartikel (1) toegestaan word, moet die goedere onder doeanetoesig vernietig word ooreenkomstig vereistes soos by reël voorgeskryf of deur die doeanegesag in ’n spesifieke geval bepaal mag word. (4) (a) Indien die eienaar van goedere wat ingevolge hierdie artikel vernietig is, voornemens is om enige afval of skroot wat oorbly na vernietiging van die goedere te gebruik, moet sodanige afval of skroot, indien dit van ingevoerde goedere verkry is, geklaar word vir binnelandse gebruik kragtens Hoofstuk 8 of ’n toelaatbare doeaneprosedure binne ’n tydsraam soos by reël, saamgelees met artikels 908 en 909, voorgeskryf mag word. (b) Sodanige afval of skroot moet vir doeleindes van hierdie Wet en die betaling van invoerbelasting geag word ingevoer te wees op die tydstip waarop dit vir binnelandse gebruik of ’n doeaneprosedure geklaar word. HOOFSTUK 27 STAATSPAKHUISE Deel 1 Inleidende bepalings 25 30 35 40 45 Doel en toepassing van hierdie Hoofstuk 568. (1) Die doel van hierdie Hoofstuk is om voorsiening te maak vir— (a) die beveiliging van goedere in staatspakhuise of ander plekke— (i) indien daar met daardie goedere gehandel word in stryd met hierdie Wet, ’n belastingheffings-Wet of enige ander geldende wetgewing; of 50 496 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 496 (ii) if this is necessary for the enforcement of this Act, a tax levying Act or any other applicable legislation; and (b) the handling, storage and disposal of goods so secured. (2) This Chapter applies to any goods that are subject to customs control. Designation and licensing of premises as state warehouses - 569 Verify source ↗
The Commissioner may—
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.
569. The Commissioner may— (a) designate a facility as a state warehouse to be operated by the Commissioner (b) in accordance with this Act; or licence any premises in terms of Chapter 29 as a state warehouse to be operated by the licensee in accordance with this Act and any conditions subject to which the premises were licensed. Part 2 Removal of goods to and securing goods in state warehouses Removal of goods to state warehouses 570. (1) A licensee who is in physical control of goods— (a) (b) (ii) imported into the Republic must remove the goods to a state warehouse determined in terms of subsection (3)— (i) if section 89 applies to those goods and section 90(1) or (3) has not been complied with in respect of those goods; or if those goods fall within a category of goods referred to in section 91(1)(e), (g) or (h) and the goods are not claimed within a timeframe as may be prescribed by rule after the goods have been off-loaded; or to be exported from the Republic must remove those goods to a state warehouse determined in terms of subsection (3) if section 94(1)(a), (b) or (c) applies to those goods and the goods are delivered to a cargo terminal without any clearance declaration having been submitted to clear the goods for export.392 (2) The customs authority may at any time direct a licensee or any other person in physical control of goods to remove those goods to a state warehouse determined in terms of subsection (3) if those goods— (a) were dealt with in breach of this Act or a tax levying Act; (b) are subject to a lien in terms of— section 704 of this Act; or (i) (ii) a tax levying Act;393 are detained, seized or confiscated in terms of Chapter 34 or 35;394 (c) (d) were abandoned to the Commissioner; or (e) for any other reason are required to be secured to ensure compliance with this Act or a tax levying Act or any other legislation applicable to the goods. 5 10 15 20 25 30 35 (3) The customs authority may for the purpose of subsection (1) or (2) determine the state warehouse to which goods must be removed in terms of that subsection. 40 (4) The customs authority must submit a copy of any direction issued in terms of subsection (2) to the customs officer or licensee in charge of the state warehouse to which the goods are to be removed. (5) When goods are delivered to a licensed state warehouse in compliance with subsection (1) or a direction issued in terms of subsection (2)— 45 - 602 Verify source ↗
The purpose of this Chapter is to provide for the registration of—
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.
602. The purpose of this Chapter is to provide for the registration of— importers and exporter of goods; (a) (b) persons acquiring ownership of goods whilst the goods are under a customs 40 procedure; (c) persons representing in the Republic importers, exporters, carriers and persons referred to in paragraph (b) not located in the Republic; (d) persons submitting electronically to the customs authority any declarations, STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 515 Wet No 31 van 2014 515 (a) (b) in die geval van ingevoerde goedere, geag word vir binnelandse gebruik kragtens Hoofstuk 8 geklaar te wees in soverre die goedere nie reeds ingevolge ’n ander bepaling van hierdie Wet geag word vir binnelandse gebruik kragtens daardie Hoofstuk geklaar te wees nie; of in die geval van goedere wat in vry sirkulasie was voordat dit na ’n staatspakhuis verwyder is of in ’n staatspakhuis verreken is, geag word tot vry sirkulasie terug te geval het, in soverre die goedere nie reeds ingevolge ’n ander bepaling van hierdie Wet geag word tot vry sirkulasie terug te geval het nie. Deel 5 Ander aangeleenthede Reëls ter fasilitering van implementering van hierdie Hoofstuk - 600 Verify source ↗
Reëls ingevolge artikel 903 uitgevaardig om die implementering van hierdie
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.
600. Reëls ingevolge artikel 903 uitgevaardig om die implementering van hierdie Hoofstuk te fasiliteer, kan reëls insluit wat— (a) die wyse voorskryf waarop goedere wat na ’n staatspakhuis verwyder is, of wat gehou word by of verwyder is na enige gelisensieerde perseel, gehou, gemerk, van etikette voorsien of andersins mee gehandel moet word; en (b) die voorwaardes voorskryf waarop sodanige goedere gehou of andersins mee gehandel word. Misdrywe ingevolge hierdie Hoofstuk 601. (1) ’n Persoon is aan ’n misdryf skuldig indien daardie persoon— (a) artikel 574 of 584(a) of (b) oortree; of (b) versuim om aan artikel 570(1)(a) of (b), 571(1) of (2) of ’n lasgewing van die doeanegesag uitgereik ingevolge artikel 570(2) of 580(1) te voldoen. (2) Die lisensiehouer van ’n staatspakhuis is aan ’n misdryf skuldig indien daardie lisensiehouer versuim om aan artikel 576(1) of (2), 577(1) of 578 te voldoen. (3) ’n Persoon— (a) wat goedere ingevolge ’n lasgewing of magtiging moet verwyder, is aan ’n misdryf skuldig indien daardie persoon versuim om aan artikel 581 te voldoen; of in beheer van ’n perseel waar goedere ingevolge ’n lasgewing of magtiging uitgereik ingevolge artikel 580(1) gehou word, is aan ’n misdryf skuldig indien daardie persoon versuim om aan artikel 586 te voldoen. (b) 5 10 15 20 25 30 (4) ’n Persoon wat geregtig is op goedere wat na ’n staatspakhuis verwyder is, is aan ’n misdryf skuldig indien daardie persoon versuim om aan artikel 591(1) te voldoen. 35 (5) ’n Misdryf bedoel in subartikel (1)(a) is ’n Kategorie 1 misdryf. HOOFSTUK 28 REGISTRASIE Deel 1 Inleidende bepalings 40 Doel van hierdie Hoofstuk - 602 Verify source ↗
Die doel van hierdie Hoofstuk is om voorsiening te maak vir die registrasie
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.
602. Die doel van hierdie Hoofstuk is om voorsiening te maak vir die registrasie van— invoerders en uitvoerders van goedere; (a) (b) persone wat eiendomsreg oor goedere verkry terwyl die goedere onder ’n 45 doeaneprosedure is; (c) persone wat invoerders, uitvoerders, vervoerders en persone bedoel in paragraaf (b) wat nie in die Republiek gesetel is nie, in die Republiek verteenwoordig; (d) persone wat opgawes, kennisgewings, aansoeke, versoeke of ander dokumente of kommunikasies klaringsbriewe, verklarings, verslae, enige 50 516 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 516 reports, statements, returns, notices, applications, requests or other documents or communications in terms of this Act or a tax levying Act; and any persons involved in any other activities prescribed by rule and required by the Commissioner to register in terms of this Chapter. (e) Registration of importers and exporters 603. (1) A person who is an importer or exporter as defined in section 1 may be registered in terms of this Chapter as an importer or exporter, respectively. (2) No goods may be imported into or exported from the Republic unless the person importing or exporting the goods— (a) (b) is registered in terms of this Chapter as an importer or exporter; and if that person is not located in the Republic,398 is represented in the Republic by a registered agent located in the Republic. (3) Subsection (2) does not apply to— (a) a person importing or exporting goods that are not required to be cleared in terms of this Act;399 or (b) any other category of persons exempted by rule from subsection (2). Registration of persons acquiring ownership of goods whilst under customs procedure - 604 Verify source ↗
No person may acquire ownership of goods whilst those goods are under a
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.
604. No person may acquire ownership of goods whilst those goods are under a customs procedure unless that person— (a) (b) is registered in terms of this Chapter; and if that person is not located in the Republic,400 is represented in the Republic by a registered agent located in the Republic. Registration of agents for persons not located in Republic 605. (1) No person may for purposes of this Act or a tax levying Act act as the representative in the Republic of an importer, exporter, carrier or person referred to in section 604 who is not located in the Republic401 unless that person is registered as an agent. (2) No person may in terms of subsection (1) be registered as an agent unless that person is located in the Republic. Registration of electronic users 606. (1) No person may, either personally or through a person who is a registered electronic user, submit to the customs authority electronically any declaration, report, statement, return, notice, application, request or other document or communication that may or must be submitted to the customs authority in terms of this Act or a tax levying Act unless that person is registered as an electronic user. (2) Subsection (1) does not apply in respect of the electronic submission of an application for registration as an electronic user. Registration of other categories of persons 5 10 15 20 25 30 35 - 607 Verify source ↗
The Commissioner may by rule require any other category of persons involved
The Commissioner may make a rule requiring certain other regulated persons to register under this Chapter.
607. The Commissioner may by rule require any other category of persons involved in any activity regulated by this Act or the Customs Duty Act not included in sections 603 to 606, to register in terms of this Chapter. 40 - 398 Verify source ↗
See section 1(3)(a).
This section refers the reader to section 1(3)(a).
398. See section 1(3)(a). - 399 Verify source ↗
See sections 91 and 95.
This section directs the reader to sections 91 and 95.
399. See sections 91 and 95. - 400 Verify source ↗
See section 1(3)(a).
This section points the reader to section 1(3)(a).
400. See section 1(3)(a). - 401 Verify source ↗
See 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.
401. See section 1(3)(a). STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 517 Wet No 31 van 2014 517 (e) ingevolge hierdie Wet of ’n belastingheffings-Wet, elektronies aan die doeanegesag versend; en enige persone betrokke by enige ander aktiwiteite by reël voorgeskryf en wat volgens ’n vereiste van die Kommissaris ingevolge hierdie Hoofstuk moet registreer. 5 Registrasie van invoerders en uitvoerders 603. (1) ’n Persoon wat ’n invoerder of uitvoerder soos omskryf in artikel 1 is, kan ingevolge hierdie Hoofstuk as ’n invoerder of uitvoerder, onderskeidelik, geregistreer word. (2) Geen goedere mag ingevoer word in, of uitgevoer word uit, die Republiek nie 10 tensy die persoon wat die goedere invoer of uitvoer— (a) (b) ingevolge hierdie Hoofstuk as ’n invoerder of uitvoerder geregistreer is; en indien daardie persoon nie in die Republiek gesetel is nie,398 in die Republiek verteenwoordig word deur ’n geregistreerde agent wat in die Republiek gesetel is. 15 (3) Subartikel (2) is nie van toepassing nie op— (a) ’n persoon wat goedere invoer of uitvoer wat nie ingevolge hierdie Wet geklaar hoef te word nie;399 of (b) enige ander kategorie persone wat by reël van subartikel (2) onthef is. Registrasie van persone wat eiendomsreg oor goedere onder doeaneprosedure verkry 20 - 604 Verify source ↗
Geen persoon mag eiendomsreg oor goedere verkry terwyl daardie goedere
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.
604. Geen persoon mag eiendomsreg oor goedere verkry terwyl daardie goedere onder ’n doeaneprosedure is nie, tensy daardie persoon— (a) (b) ingevolge hierdie Hoofstuk geregistreer is; en indien daardie persoon nie in die Republiek gesetel is nie,400 in die Republiek verteenwoordig word deur ’n geregistreerde agent wat in die Republiek gesetel is. Registrasie van agente vir persone nie in Republiek gesetel 605. (1) Geen persoon mag vir doeleindes van hierdie Wet of ’n belastingheffings-Wet as die verteenwoordiger in die Republiek van ’n invoerder, uitvoerder, vervoerder of persoon in artikel 604 bedoel, wat nie in die Republiek gesetel is nie,401 optree tensy daardie persoon as ’n agent geregistreer is nie. (2) Geen persoon mag ingevolge subartikel (1) as ’n agent geregistreer word tensy daardie persoon in die Republiek gesetel is nie. Registrasie van elektroniese gebruikers 606. (1) Geen persoon mag, hetsy persoonlik of deur ’n persoon wat ’n geregistreerde elektroniese gebruiker is, enige klaringsbrief, verslag, verklaring, opgawe, kennis- gewing, aansoek, versoek of ander dokument of kommunikasie wat ingevolge hierdie Wet of ’n belastingheffings-Wet by die doeanegesag ingedien kan of moet word, elektronies versend nie tensy daardie persoon as ’n elektroniese gebruiker geregistreer is nie. (2) Subartikel (1) is nie van toepassing ten opsigte van die elektroniese versending van ’n aansoek om registrasie as ’n elektroniese gebruiker nie. Registrasie van ander kategorieë persone - 607 Verify source ↗
Die Kommissaris kan by reël van enige ander kategorie persone wat betrokke is
The Commissioner may make rules requiring certain other persons to register under this Chapter.
607. Die Kommissaris kan by reël van enige ander kategorie persone wat betrokke is by enige aktiwiteit wat deur hierdie Wet of die Wet op Doeanereg gereguleer word wat nie by artikels 603 tot 606 ingesluit is nie, vereis om ingevolge hierdie Hoofstuk te registreer. 25 30 35 40 45 - 398 Verify source ↗
Kyk artikel 1(3)(a).
This provision directs the reader to section 1(3)(a).
398. Kyk artikel 1(3)(a). - 399 Verify source ↗
Kyk artikels 91 en 95.
This section directs the reader to sections 91 and 95.
399. Kyk artikels 91 en 95. - 400 Verify source ↗
Kyk artikel 1(3)(a).
This provision refers the reader to article 1(3)(a).
400. Kyk artikel 1(3)(a). - 401 Verify source ↗
Kyk artikel 1(3)(a).
This section refers the reader to article 1(3)(a).
401. Kyk artikel 1(3)(a). 518 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 518 Part 2 Procedure for registration applications General requirements - 628 Verify source ↗
For the purposes of this Chapter—
This section defines “applicant” and “application” for the Chapter.
628. For the purposes of this Chapter— ‘‘applicant’’ means a person who intends to submit or has submitted an application; ‘‘application’’ means an application in terms of this Chapter for— (a) a licence; (b) (c) the renewal of a licence; or the amendment of a licence. Purpose of this Chapter - 629 Verify source ↗
The purpose of this Chapter is to provide for—
This chapter sets out licensing rules for certain premises, persons, facilities, and related cargo-transport activities.
629. The purpose of this Chapter is to provide for— (a) sea travellers terminals; the licensing of premises as— (i) general sea cargo terminals; (ii) special sea cargo terminals; (iii) bulk sea cargo terminals; (iv) container terminals; (v) a combination sea cargo terminal; (vi) (vii) multi-purpose sea cargo terminals; (viii) air cargo terminals; (ix) air cargo depots; (x) air travellers terminals; rail cargo terminals; (xi) rail travellers terminals; (xii) (xiii) international postal clearance depots; (xiv) container depots; (xv) (xvi) (xvii) SEZ enterprise premises; (xviii) storage warehouses; tax free shops; state warehouses contemplated in section 569(b); inward processing premises; (xix) home use processing premises; or (xx) the licensing of cross-border transmission lines, pipelines, cable-cars and conveyor belts; the licensing of carriers; the licensing of customs brokers; the licensing of stores suppliers; the licensing of persons— (i) importing goods for home use processing on home use processing premises; importing goods for inward processing; or (ii) (iii) exporting inward processed compensating products; or the licensing of any other category of premises, persons or facilities as may be specified by rule. (b) (c) (d) (e) (f) (g) 5 10 15 20 25 30 35 40 45 50 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 529 Wet No 31 van 2014 529 (b) in stryd met artikel 605(1) as ’n verteenwoordiger optree van ’n invoerder, uitvoerder, vervoerder of persoon in artikel 604 bedoel wat nie in die Republiek gesetel is nie; artikel 604 of 622 oortree; of (c) (d) versuim om aan artikel 623 te voldoen. (2) ’n Oortreding van artikel 604 is ’n Kategorie 1 misdryf. HOOFSTUK 29 LISENSIËRING Deel 1 Inleidende bepalings Woordomskrywing - 628 Verify source ↗
By die toepassing van hierdie Hoofstuk beteken—
This section defines “licence,” “application,” and “applicant” for this Chapter.
628. By die toepassing van hierdie Hoofstuk beteken— ’n lisensie; ‘‘aansoek’’ ’n aansoek ingevolge hierdie Hoofstuk om— (a) (b) die hernuwing van ’n lisensie; of (c) die wysiging van ’n lisensie; ‘‘applikant’’ ’n persoon wat voornemens is om ’n aansoek in te dien of wat ’n aansoek ingedien het. Doel van hierdie Hoofstuk - 629 Verify source ↗
Die doel van hierdie Hoofstuk is om voorsiening te maak vir—
This section says which kinds of premises, transport links, and carriers must be licensed under the Chapter before they may be used.
629. Die doel van hierdie Hoofstuk is om voorsiening te maak vir— spesiale seevragterminale; ’n kombinasie seevragterminaal; seereisigersterminale; (a) die lisensiëring van persele as— (i) algemene seevragterminale; (ii) (iii) massa seevragterminale; (iv) houerterminale; (v) (vi) (vii) meerdoelige seevragterminale; (viii) (ix) (x) (xi) (xii) (xiii) (xiv) houerdepots; (xv) bergingspakhuise; (xvi) belastingvry-winkels; (xvii) SES ondernemingspersele; (xviii) lugvragterminale; lugvragdepots; lugreisigersterminale; spoorvragterminale; spoorreisigersterminale; internasionale posklaringsdepots; inwaartse prosesseringspersele; (xix) binnelandse gebruikprosesseringspersele; of staatspakhuise in artikel 569(b) bedoel; (xx) (b) die lisensiëring van oor-grens transmissielyne, pyplyne, kabelkarre en vervoerbande; (c) die lisensiëring van vervoerders; (d) die lisensiëring van doeanemakelaars; (e) die lisensiëring van voorradeverskaffers; (f) die lisensiëring van persone— (i) wat goedere vir binnelandse gebruikprosessering op binnelandse gebruikprosesseringpersele invoer; (ii) wat goedere vir inwaartse prosessering invoer; of (iii) wat inwaarts geprosesseerde kompenserende produkte uitvoer; of (g) die lisensiëring van enige ander kategorie persele, persone of fasiliteite soos by reël bepaal mag word. 5 10 15 20 25 30 35 40 45 50 530 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 Licensing of categories of premises 530 630. (1) No person may manage, operate or use any premises falling within a category referred to in section 629(a)(i) to (xvii) unless those premises are licensed in terms of this Chapter. (2) No person may manage, operate or use any premises for the processing of 5 imported goods that are cleared in terms of — (a) Chapter 18 for inward processing unless those premises are licensed as inward processing premises for the purpose of processing goods of the class or kind specified in the item in a tax levying Act under which the goods are cleared for inward processing; or (b) Chapter 19 for home use processing unless those premises are licensed as home use processing premises for the purpose of processing goods of the class or kind authorised in the item in the Customs Tariff under which the goods are cleared for home use processing. (3) No person other than the Commissioner may operate any premises as a state warehouse unless those premises are licenced in terms of this Chapter as a state warehouse. (4) Premises referred to in subsection (2) include premises where aspects of home use or inward processing are performed by a subcontractor, but only where the annual business turnover on those premises exceeds an amount referred to in section 428(2) or 449(2). 10 15 20 Licensing of cross-border transmission lines, pipelines, cable-cars and conveyor belts 631. (1) No person may import electricity into the Republic or export electricity from the Republic through a cross-border transmission line unless that transmission line is licensed in terms of this Chapter. 25 (2) No person may import goods into the Republic or export goods from the Republic through a cross-border pipeline or by way of a cable-car or conveyor belt unless that pipeline, cable-car or conveyor belt is licensed in terms of this Chapter. Licensing of carriers 632. (1) Any person who is a carrier as defined in section 1 may be licensed in terms of this Chapter as a carrier for purposes of this Act. (2) No carrier may transport goods or travellers into or out of the Republic on board a vessel, aircraft, railway carriage or vehicle operated by that carrier unless that carrier— (a) is licensed in terms of this Chapter to transport goods or travellers into or out of the Republic; and if that carrier is not located in the Republic,408 is represented in the Republic by a registered agent located in the Republic. (b) (3) No carrier may at any place in the Republic load on board a vessel, aircraft, railway carriage or vehicle operated by that carrier any goods that are not in free circulation and transport those goods to another place in the Republic, or through the Republic, unless that carrier— (a) (b) is licensed in terms of this Chapter to transport goods that are not in free circulation; and if that carrier is not located in the Republic,409 is represented in the Republic by a registered agent located in the Republic. (4) Subsection (2) does not apply to a carrier operating a foreign-going vessel or aircraft which transports goods through the Republic without calling or landing at a place in the Republic. - 408 Verify source ↗
See section 1(3)(a).
This section points to section 1(3)(a).
408. See section 1(3)(a). - 409 Verify source ↗
See 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.
409. See section 1(3)(a). 30 35 40 45 50 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 531 Wet No 31 van 2014 Lisensiëring van kategorieë persele 531 630. (1) Geen persoon mag enige perseel bestuur, bedryf of gebruik wat binne ’n kategorie bedoel in artikel 629(a)(i) tot (xvii) val tensy daardie perseel ingevolge hierdie Hoofstuk gelisensieer is nie. (2) Geen persoon mag enige perseel bestuur, bedryf of gebruik vir die prosessering 5 van ingevoerde goedere wat ingevolge— (a) Hoofstuk 18 vir inwaartse prosessering geklaar is nie tensy daardie perseel as ’n inwaartse prosesseringsperseel gelisensieer is vir doeleindes van die prosessering van goedere van die klas of soort vermeld in die item in ’n belastingheffings-Wet waarkragtens die goedere vir inwaartse prosessering geklaar is; of (b) Hoofstuk 19 vir binnelandse gebruikprosessering geklaar is nie tensy daardie perseel as ’n binnelandse gebruikprosesseringsperseel gelisensieer is vir doeleindes van die prosessering van goedere van die klas of soort gemagtig in die item in die Doeanetarief waarkragtens die goedere vir binnelandse gebruikprosessering geklaar is. (3) Geen persoon behalwe die Kommissaris mag enige perseel as ’n staatspakhuis bestuur nie, tensy daardie perseel ingevolge hierdie Hoofstuk as ’n staatspakhuis gelisensieer is. (4) ’n Perseel bedoel in subartikel (2) sluit ’n perseel in waar aspekte van binnelandse gebruik of inwaartse prosessering deur ’n subkontrakteur uitgevoer word, maar slegs waar die jaarlikse besigheidsomset op daardie perseel ’n bedrag bedoel in artikel 428(2) of 449(2) oorskry. 10 15 20 Lisensiëring van oor-grens transmissielyne, pyplyne, kabelkarre en vervoerbande 631. (1) Geen persoon mag deur ’n oor-grens transmissielyn elektrisiteit in die Republiek invoer of uit die Republiek uitvoer tensy daardie transmissielyn ingevolge hierdie Hoofstuk gelisensieer is nie. (2) Geen persoon mag deur ’n oor-grens pyplyn of by wyse van ’n kabelkar of vervoerband goedere in die Republiek invoer of goedere uit die Republiek uitvoer tensy daardie pyplyn, kabelkar of vervoerband ingevolge hierdie Hoofstuk gelisensieer is nie. 25 30 Lisensiëring van vervoerders 632. (1) Enige persoon wat ’n vervoerder is soos in artikel 1 omskryf, kan ingevolge hierdie Hoofstuk as ’n vervoerder vir doeleindes van hierdie Wet gelisensieer word. (2) Geen vervoerder mag goedere of reisigers in of uit die Republiek vervoer aan boord van ’n vaartuig, vliegtuig, spoorwegwa of voertuig onder die operasionele beheer van daardie vervoerder nie tensy daardie vervoerder— (a) (b) ingevolge hierdie Hoofstuk gelisensieer is om goedere of reisigers in of uit die Republiek te vervoer; en indien daardie vervoerder nie in die Republiek gesetel is nie,408 in die Republiek verteenwoordig word deur ’n geregistreerde agent wat in die Republiek gesetel is. (3) Geen vervoerder mag op enige plek in die Republiek enige goedere wat nie in vry sirkulasie is nie oplaai aan boord van ’n vaartuig, vliegtuig, spoorwegwa of voertuig wat onder die operasionele beheer van daardie vervoerder is en daardie goedere na ’n ander plek in die Republiek, of deur die Republiek, vervoer nie tensy daardie vervoerder— ingevolge hierdie Hoofstuk gelisensieer is om goedere nie in vry sirkulasie nie te vervoer; en indien daardie vervoerder nie in die Republiek gesetel is nie,409 in die Republiek verteenwoordig word deur ’n geregistreerde agent wat in die Republiek gesetel is. (a) (b) (4) Subartikel (2) is nie van toepassing op ’n vervoerder wat in operasionele beheer van ’n land-uitgaande vaartuig of vliegtuig is wat goedere deur die Republiek vervoer sonder om by ’n plek in die Republiek aan te doen of te land nie. - 408 Verify source ↗
Kyk artikel 1(3)(a).
This section points to article 1(3)(a).
408. Kyk artikel 1(3)(a). - 409 Verify source ↗
Kyk artikel 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.
409. Kyk artikel 1(3)(a). 35 40 45 50 532 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 Licensing of customs brokers 532 633. (1) No person may conduct business as a customs broker unless licensed as a customs broker. (2) No person may be licensed as a customs broker unless that person is located in the Republic. Licensing of other categories of premises, facilities or persons 634. (1) (a) No person may conduct business as a stores supplier unless that person is licensed to undertake such business. (b) No person may be licensed in terms of subsection (1) unless that person is located in the Republic. (2) No person may— (a) (c) (b) import goods for inward processing unless that person is licensed as an importer of goods for inward processing; import goods for home use processing unless that person is licensed as an importer of goods for home use processing; or export goods as inward processed compensating products unless that person is licensed as an exporter of inward processed compensating products. (3) The Commissioner may by rule require any other category of premises or facilities or any other category of persons involved in any activity regulated by this Act or the Customs Duty Act not listed in section 629(a) to (f), to be licensed in terms of this Chapter. Part 2 Procedures for all applications General requirements
Part
Part 2
- 384 Verify source ↗
Home use compensating products are excluded from this Part as such products once manufactured
Home use compensating products are excluded from this Part, and once manufactured they may enter free circulation without formalities.
384. Home use compensating products are excluded from this Part as such products once manufactured are allowed into free circulation without formalities. Accordingly, damage to, destruction or loss of such compensating products as goods in free circulation has no tax implications. - 385
- 386
- 387 Verify source ↗
See section 556 for seized, confiscated or abandoned goods that are damaged, destroyed or lost or
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.
387. See section 556 for seized, confiscated or abandoned goods that are damaged, destroyed or lost or unaccounted for. 35 40 45 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 483 Wet No 31 van 2014 483 Deel 2 Kompenserende produkte384 Toepassing van hierdie Deel 548. (1) Hierdie Deel is van toepassing op— (a) kompenserende produkte verkry uit die prosessering van goedere onder die prosedure vir inwaartse prosessering385 wat beskadig, vernietig, verlore of rekenskaploos geraak het voordat dit inwaarts geprosesseerde kompenserende produkte uit die Republiek uitgevoer is; en as (b) kompenserende produkte in die Republiek ingevoer onder die prosedure vir uitwaartse prosessering386 wat beskadig, vernietig, verlore of rekenskaploos geraak het voordat dit vir binnelandse gebruik as uitwaartse geprosesseerde kompenserende produkte vrygestel is. (2) Hierdie Deel is nie van toepassing op kompenserende produkte in subartikel (1) bedoel waarop daar beslag gelê of wat gekonfiskeer of aan die Kommissaris oorgegee is nie.387 Kennisgewing van kompenserende produkte wat beskadig, vernietig, verlore of rekenskaploos raak 549. (1) Die doeanegesag moet binne ’n tydperk en op ’n wyse soos by reël, saamgelees met artikels 908 en 909, voorgeskryf mag word in kennis gestel word indien kompenserende produkte waarop hierdie Deel van toepassing is, beskadig, vernietig, verlore of rekenskaploos raak. (2) ’n Kennisgewing bedoel in subartikel (1) moet ingedien word— (a) (b) in die geval van beskadigde, vernietigde of verlore kompenserende produkte, deur die persoon wat fisies in beheer van die kompenserende produkte was toe dit beskadig, vernietig of verlore geraak het; of in die geval van rekenskaplose kompenserende produkte, deur— (i) die lisensiehouer van die perseel waar die goedere waaruit die kompenserende produkte verkry is, geprosesseer is; of (ii) die persoon wat vir die kompenserende produkte verantwoordelik is en ingelig is dat die kompenserende produkte wat ontdek het of rekenskaploos is. (3) Subartikel (2) verhinder nie enige van die volgende persone om die kennisgewing bedoel in subartikel (1) in te dien nie: (a) Die persoon wat aanvanklik die goedere waaruit die kompenserende produkte verkry is vir inwaartse of uitwaartse prosessering geklaar het; (b) die doeanemakelaar wat die klaringsbrief ten opsigte van daardie goedere ingedien het; (c) die eienaar van die kompenserende produkte; of (d) enige ander persoon wat ’n wesenlike belang in die kompenserende produkte het. (4) ’n Kennisgewing bedoel in subartikel (1) moet— 5 10 15 20 25 30 35 40 (a) die kompenserende of rekenskaploos is op ’n wyse en by wyse van dokumente identifiseer, soos by reël voorgeskryf mag word; produkte wat beskadig, vernietig, verlore (b) aandui of die kompenserende produkte onder die prosedure vir inwaartse of 45 uitwaartse prosessering was; (c) die nommer en datum vermeld van die klaringsbrief van die goedere waaruit die kompenserende produkte verkry is; - 384 Verify source ↗
Binnelandse gebruik kompenserende produkte word van hierdie Deel uitgesluit aangesien sodanige
Domestic-use compensating products are excluded from this Part and, once made, are allowed into free circulation without formalities.
384. Binnelandse gebruik kompenserende produkte word van hierdie Deel uitgesluit aangesien sodanige produkte sodra dit vervaardig is sonder formaliteite in vry sirkulasie toegelaat word. Dit volg dat beskadiging aan, of vernietiging of verlies van, sulke kompenserende produkte as goedere in vry sirkulasie geen belastinggevolge het nie. - 385 Verify source ↗
Kyk Hoofstuk 18.
This section directs the reader to Chapter 18.
385. Kyk Hoofstuk 18. - 386 Verify source ↗
Kyk Hoofstuk 20.
This section directs the reader to Chapter 20.
386. Kyk Hoofstuk 20. - 387 Verify source ↗
Kyk artikel 556 vir beslaggelede, gekonfiskeerde or oorgegewe goedere wat beskadig, vernietig,
This section points to section 556 for seized, confiscated, or surrendered goods that are damaged, destroyed, lost, or unaccounted for.
387. Kyk artikel 556 vir beslaggelede, gekonfiskeerde or oorgegewe goedere wat beskadig, vernietig, verlore of rekenskaploos raak. 484 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 484 (d) give a detailed account of how, when and where the compensating products (e) (f) became damaged, destroyed, lost or unaccounted for; contain any other particulars as may be prescribed by rule; and be accompanied by documentary proof referred to in section 551, 552, 553 or 554, as may be applicable. Consequences of failure to notify - 550 Verify source ↗
If the customs authority is not notified in accordance with section 549 of
If compensating products are damaged, destroyed, lost, or unaccounted for, this section sets consequences tied to section 549 notification and documentary proof.
550. If the customs authority is not notified in accordance with section 549 of compensating products to which this Part applies that were damaged, destroyed or lost or became unaccounted for— (a) (b) section 430(1)388 or 472,389 as may be appropriate, must be applied to the goods from which the compensating products were obtained; and the compensating products must, in the case of compensating products under the outward processing procedure, for tax purposes be regarded to be cleared for home use under Chapter 8.390 Damaged compensating products 551. (1) A notification in terms of section 549 in relation to damaged compensating products must be accompanied by documentary proof if the compensating products were damaged due to— (a) a natural occurrence; (b) an accident; (c) (d) a hostile act by a third party; or the inherent characteristics of the compensating products. (2) If the customs authority accepts documentary proof submitted to it in terms of subsection (1) that the compensating products were damaged due to a cause referred to in that subsection, the damaged compensating products— (a) in the case of compensating products under the inward processing procedure, must— (i) continue to be dealt with as inward processed compensating products in accordance with the inward processing procedure or be dealt with in terms of section 424 as by-products or commercially valuable waste obtained from the processing of goods under that procedure; (ii) be abandoned to the Commissioner in accordance with Chapter 26; or (iii) at the expense of a person referred to in section 549(2) or (3) be destroyed under customs supervision; or (b) in the case of compensating products under the outward processing procedure, must— (i) continue to be dealt with as outward processed compensating products obtained from the processing of goods under the outward processing procedure; 5 10 15 20 25 30 35 (ii) be abandoned to the Commissioner in accordance with Chapter 26; or (iii) at the expense of a person referred to in section 549(2) or (3) be 40 destroyed under customs supervision. (3) The consequences set out in section 550 apply if— (a) the customs authority refuses to accept documentary proof submitted to it in terms of subsection (1) that the compensating products were damaged due to a cause referred to in that subsection; or 45 (b) no such documentary proof is submitted to the customs authority. Destroyed compensating products 552. (1) A notification in terms of section 549 in relation to destroyed compensating products must be accompanied by documentary proof if the compensating products were destroyed due to— 50 (a) a natural occurrence; - 388 Verify source ↗
For compensating products under the inward processing procedure.
This section concerns compensating products under the inward processing procedure.
388. For compensating products under the inward processing procedure. - 389 Verify source ↗
For compensating products under the outward processing procedure.
This section concerns compensating products under the outward processing procedure.
389. For compensating products under the outward processing procedure. - 390 Verify source ↗
Section 154 applies if goods are regarded to be cleared for home use.
Section 154 applies when goods are regarded as cleared for home use.
390. Section 154 applies if goods are regarded to be cleared for home use. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 485 Wet No 31 van 2014 485 (d) (e) (f) ’n volledige uiteensetting gee van hoe, wanneer en waar die kompenserende produkte beskadig, vernietig, verlore of rekenskaploos geraak het; enige ander besonderhede bevat soos by reël voorgeskryf mag word; en vergesel gaan van dokumentêre bewys bedoel in artikel 551, 552, 553 of 554, soos van toepassing mag wees. 5 Gevolge van versuim om kennis te gee - 550 Verify source ↗
Indien die doeanegesag nie volgens voorskrif van artikel 549 in kennis gestel
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.
550. Indien die doeanegesag nie volgens voorskrif van artikel 549 in kennis gestel word van kompenserende produkte waarop hierdie Deel van toepassing is wat beskadig, vernietig, verlore of rekenskaploos geraak het nie— (a) moet artikel 430(1)388 of 472,389 soos ook al gepas mag wees, toegepas word 10 op die goedere waarvan die kompenserende produkte verkry is; en (b) moet die kompenserende produkte, in die geval van kompenserende produkte onder die prosedure vir uitwaartse prosessering, vir belastingdoeleindes geag word vir binnelandse gebruik kragtens Hoofstuk 8 geklaar te wees.390 Beskadigde kompenserende produkte 551. (1) ’n Kennisgewing ingevolge artikel 549 met betrekking tot beskadigde kompenserende produkte, moet vergesel gaan van dokumentêre bewys indien die kompenserende produkte beskadig is as gevolg van— ’n natuurlike gebeurtenis; ’n ongeluk; ’n vyandige handeling deur ’n derde party; of (a) (b) (c) (d) die inherente eienskappe van die kompenserende produkte. (2) Indien die doeanegesag dokumentêre bewys wat ingevolge subartikel (1) ingedien is dat die kompenserende produkte beskadig is weens ’n oorsaak bedoel in daardie subartikel aanvaar, moet die beskadigde kompenserende produkte— (a) (b) in die geval van kompenserende produkte onder die prosedure vir inwaartse prosessering— (i) voortgaan om as inwaarts geprosesseerde kompenserende produkte hanteer te word ooreenkomstig die prosedure vir inwaartse prosessering of ingevolge artikel 424 mee gehandel word as byprodukte of kommersieel waardevolle afval verkry uit die prosessering van goedere onder daardie prosedure; (ii) aan die Kommissaris ooreenkomstig Hoofstuk 26 oorgegee word; of (iii) op koste van ’n persoon bedoel doeanetoesig vernietig word; of in artikel 549(2) of (3) onder in die geval van kompenserende produkte onder die prosedure vir uitwaartse prosessering— (i) voortgaan om as uitwaarts geprosesseerde kompenserende produkte verkry uit die prosessering van goedere onder die prosedure vir uitwaartse prosessering hanteer te word; (ii) aan die Kommissaris ooreenkomstig Hoofstuk 26 oorgegee word; of (iii) op koste van ’n persoon bedoel doeanetoesig vernietig word. in artikel 549(2) of (3) onder (3) Die gevolge in artikel 550 uiteengesit, geld indien— (a) die doeanegesag weier om dokumentêre bewys ingevolge subartikel (1) ingedien dat die kompenserende produkte weens ’n oorsaak bedoel in daardie subartikel beskadig is, te aanvaar; of (b) geen sodanige dokumentêre bewys by die doeanegesag ingedien word nie. Vernietigde kompenserende produkte 15 20 25 30 35 40 45 552. (1) ’n Kennisgewing ingevolge artikel 549 met betrekking tot vernietigde kompenserende produkte, moet vergesel gaan van dokumentêre bewys indien die kompenserende produkte vernietig is as gevolg van— 50 (a) ’n natuurlike gebeurtenis; - 388 Verify source ↗
Vir kompenserende produkte onder die prosedure vir inwaartse prosessering.
This section concerns compensating products under the inward processing procedure.
388. Vir kompenserende produkte onder die prosedure vir inwaartse prosessering. - 389 Verify source ↗
Vir kompenserende produkte onder die prosedure vir uitwaartse prosessering.
This provision concerns compensating products under the outward processing procedure.
389. Vir kompenserende produkte onder die prosedure vir uitwaartse prosessering. - 390 Verify source ↗
Artikel 154 is van toepassing indien goedere geag word vir binnelandse gebruik geklaar te wees.
Article 154 applies when goods are deemed to have been declared for home use.
390. Artikel 154 is van toepassing indien goedere geag word vir binnelandse gebruik geklaar te wees. 486 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 486 (b) an accident; (c) (d) a hostile act by a third party; or the inherent characteristics of the compensating products. (2) If the customs authority accepts documentary proof submitted to it in terms of subsection (1) that the compensating products were destroyed due to a cause referred to in that subsection whilst under— (a) the inward processing procedure, any parts or materials that may have been salvaged or are salvageable from the destroyed compensating products must— (i) be dealt with in terms of section 424 as by-products or commercially valuable waste obtained from the processing of goods under the inward processing procedure;391 (ii) be abandoned to the Commissioner in accordance with Chapter 26; or (iii) at the expense of a person referred to in section 549(2) or (3) be destroyed under customs supervision; or (b) the outward processing procedure, any parts or materials that may have been salvaged or are salvageable from the destroyed compensating products, may— (i) be cleared under the outward processing procedure for home use as outward processed compensating products; (ii) be abandoned to the Commissioner in accordance with Chapter 26; or (iii) at the expense of a person referred to in section 549(2) or (3) be destroyed under customs supervision. (3) The consequences set out in section 550 apply if— (a) the customs authority refuses to accept documentary proof submitted to it in terms of subsection (1) that the compensating products were destroyed due to a cause referred to in that subsection; or (b) no such documentary proof is submitted to the customs authority. 5 10 15 20 25 Lost compensating products 553. (1) A notification in terms of section 549 in relation to lost compensating 30 products must be accompanied by documentary proof— (a) (b) if the compensating products were lost due to— (i) a natural occurrence; (ii) an accident; (iii) a hostile act by a third party; or (iv) that the compensating products after having been lost due to an occurrence referred to in paragraph (a) have not gone into home use. the inherent characteristics of the compensating products; and (2) The consequences set out in section 550 apply if— (a) the customs authority refuses to accept documentary proof submitted to it in terms of subsection (1)— (i) that the compensating products were lost due to a cause referred to in that subsection; or that the lost compensating products have not gone into home use; or (ii) (b) no such documentary proof is submitted to the customs authority. Compensating products unaccounted for 554. (1) A notification in terms of section 549 in relation to compensating products that are unaccounted for must be accompanied by documentary proof if the shortfall in the compensating products was due to— (a) a short shipment of the compensating products; (b) an administrative error compensating products; an erroneous calculation in the conversion of goods to compensating products; or records relating to the in any documents or (c) 35 40 45 50 - 391 Verify source ↗
Section 424(1) provides for by-products or commercially valuable waste to be cleared and released
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).
391. Section 424(1) provides for by-products or commercially valuable waste to be cleared and released for export under the inward processing procedure as if the by-products or waste were inward processed compensating products. Alternatively it could be allowed into free circulation in accordance with section 424(2). STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 487 Wet No 31 van 2014 487 ’n ongeluk; ’n vyandige handeling deur ’n derde party; of (b) (c) (d) die inherente eienskappe van die kompenserende produkte. (2) Indien die doeanegesag dokumentêre bewys wat ingevolge subartikel (1) ingedien is, aanvaar dat die kompenserende produkte vernietig is weens ’n oorsaak bedoel in daardie subartikel terwyl dit onder— (a) die prosedure vir inwaartse prosessering was, moet enige gedeeltes of materiaal wat herwin of herwinbaar is uit die vernietigde kompenserende produkte— (i) ingevolge artikel 424 behandel word as byprodukte of kommersieel waardevolle afval wat uit die prosessering van goedere onder die prosedure vir inwaartse prosessering verkry is;391 (ii) aan die Kommissaris ooreenkomstig Hoofstuk 26 oorgegee word; of (iii) op koste van ’n persoon bedoel in artikel 549(2) of (3) onder doeane- toesig vernietig word; of (b) die prosedure vir uitwaartse prosessering was, kan enige gedeelte of materiaal wat herwin of herwinbaar is uit die vernietigde kompenserende produkte— (i) onder die prosedure vir uitwaartse prosessering vir binnelandse gebruik as uitwaarts geprosesseerde kompenserende produkte geklaar word; (ii) aan die Kommissaris ooreenkomstig Hoofstuk 26 oorgegee word; of (iii) op koste van ’n persoon bedoel in artikel 549(2) of (3) onder doeane- toesig vernietig word. (3) Die gevolge in artikel 550 uiteengesit, geld indien— (a) die doeanegesag weier om dokumentêre bewys wat ingevolge subartikel (1) ingedien is dat die kompenserende produkte weens ’n oorsaak bedoel in daardie subartikel vernietig is, te aanvaar; of (b) geen sodanige dokumentêre bewys by die doeanegesag ingedien word nie. Verlore kompenserende produkte 553. (1) ’n Kennisgewing ingevolge artikel 549 met betrekking tot verlore (a) kompenserende produkte, moet vergesel gaan van dokumentêre bewys— indien die kompenserende produkte verlore is as gevolg van— (i) (ii) (iii) (iv) die inherente eienskappe van die kompenserende produkte; en ’n natuurlike gebeurtenis; ’n ongeluk; ’n vyandige handeling deur ’n derde party; of 5 10 15 20 25 30 35 (b) dat die kompenserende produkte nadat dit verlore gegaan het weens ’n gebeurtenis bedoel in paragraaf (a) nie in binnelandse gebruik gegaan het nie. (2) Die gevolge in artikel 550 uiteengesit, geld indien— (a) die doeanegesag weier om dokumentêre bewys wat ingevolge subartikel (1) ingedien is, te aanvaar— (i) dat die kompenserende produkte verlore gegaan het weens ’n oorsaak in 40 daardie subartikel bedoel; of (ii) dat die verlore kompenserende produkte nie in binnelandse gebruik gegaan het nie; of (b) geen sodanige dokumentêre bewys by die doeanegesag ingedien word nie. 45 Rekenskaplose kompenserende produkte 554. (1) ’n Kennisgewing ingevolge artikel 549 met betrekking tot kompenserende produkte wat rekenskaploos raak, moet vergesel gaan van dokumentêre bewys indien die tekort in die kompenserende produkte veroorsaak is deur— ’n kortverskeping van die kompenserende produkte; ’n administratiewe fout kompenserende produkte; ’n foutiewe berekening in die omskakeling van goedere na kompenserende produkte; of in enige dokumente of rekords betreffende die (a) (b) (c) 50 - 391 Verify source ↗
Artikel 424(1) maak voorsiening vir byprodukte of kommersieel waardevolle afval om geklaar en
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).
391. Artikel 424(1) maak voorsiening vir byprodukte of kommersieel waardevolle afval om geklaar en vrygestel te word vir uitvoer onder die prosedure vir inwaartse prosessering asof die byprodukte of afval inwaarts geprosesseerde kompenserende produkte was. Alternatiewelik, kan dit in vry sirkulasie toegelaat word ooreenkomstig artikel 424(2). 488 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 488 (d) another justifiable cause as may be recognised by rule. (2) The consequences set out in section 550 apply if— (a) the customs authority refuses to accept documentary proof submitted to it in terms of subsection (1) that the goods are unaccounted for due to a cause referred to in that subsection; or 5 (b) no such documentary proof is submitted to the customs authority. Part 3 Other matters Tax waivers and refunds for goods damaged, destroyed, lost or unaccounted for not applicable in certain circumstances 10 - 392 Verify source ↗
Other goods to which section 93 applies and which were not cleared in accordance with section 94
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).
392. Other goods to which section 93 applies and which were not cleared in accordance with section 94 may be removed to a state warehouse if customs so direct in terms of section 570(2). - 393 Verify source ↗
See Part 4 of Chapter 3 of the Customs Duty Act.
This section points to Part 4 of Chapter 3 of the Customs Duty Act.
393. See Part 4 of Chapter 3 of the Customs Duty Act. - 394 Verify source ↗
Counterfeit goods detained in terms of Chapter 36 must in terms of section 814(3)(a) be removed to
Counterfeit goods detained under Chapter 36 must be removed to a counterfeit depot, unless section 756 applies.
394. Counterfeit goods detained in terms of Chapter 36 must in terms of section 814(3)(a) be removed to a counterfeit depot in terms of the Counterfeit Goods Act. However, section 570(2)(c) above will apply if the counterfeit goods were detained in terms of section 756. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 497 Wet No 31 van 2014 497 (ii) indien dit nodig is vir die toepassing van hierdie Wet, ’n belasting- heffings-Wet of enige ander geldende wetgewing; en (b) die hantering en berging van, en beskikking oor, goedere aldus beveilig. (2) Hierdie Hoofstuk is van toepassing op enige goedere wat aan doeanebeheer onderworpe is. 5 Aanwysing en lisensiëring van persele as staatspakhuise - 569 Verify source ↗
Die Kommissaris kan—
The Commissioner may designate facilities or licensed premises as state warehouses, and customs may order goods to be moved there.
569. Die Kommissaris kan— (a) ’n fasiliteit aanwys om as ooreenkomstig hierdie Wet bestuur te word; of ’n staatspakhuis deur die Kommissaris (b) enige perseel ingevolge Hoofstuk 29 lisensieer om as ’n staatspakhuis deur die lisensiehouer ooreenkomstig hierdie Wet en enige voorwaardes waarop die perseel gelisensieer is, bestuur te word. 10 Deel 2 Verwydering van goedere na en beveiliging van goedere in staatspakhuise Verwydering van goedere na staatspakhuise 570. (1) ’n Lisensiehouer in fisiese beheer van goedere— (a) wat in die Republiek ingevoer is, moet die goedere na ’n staatspakhuis bepaal ingevolge subartikel (3) verwyder— (i) (ii) indien artikel 89 op daardie goedere van toepassing is en daar nie aan artikel 90(1) of (3) ten opsigte van daardie goedere voldoen word nie; of indien daardie goedere binne ’n kategorie goedere bedoel in artikel 91(1)(e), (g) of (h) val en die goedere nie binne ’n tydperk soos by reël voorgeskryf mag word, opgeëis word nadat die goedere afgelaai is nie; of (b) wat vir uitvoer uit die Republiek bestem is, moet daardie goedere na ’n indien artikel staatspakhuis bepaal 94(1)(a), (b) of (c) op daardie goedere van toepassing is en die goedere aan ’n vragterminaal gelewer word sonder dat enige klaringsbrief ingedien is om die goedere vir uitvoer te klaar.392 ingevolge subartikel (3) verwyder (2) Die doeanegesag kan te eniger tyd ’n lisensiehouer of ander persoon wat in fisiese beheer van goedere is, gelas om daardie goedere na ’n staatspakhuis bepaal ingevolge subartikel (3) te verwyder indien— (a) daar met daardie goedere in stryd met hierdie Wet of ’n belastingheffings-Wet gehandel is; (b) daardie goedere aan ’n retensiereg onderhewig is ingevolge— (i) artikel 704 van hierdie Wet; of ’n belastingheffings-Wet;393 (ii) (c) daardie goedere ingevolge Hoofstuk 34 of 35 onder detensie geplaas, op beslag gelê of gekonfiskeer is;394 (d) daardie goedere aan die Kommissaris oorgegee is; of (e) dit om enige ander rede nodig is dat daardie goedere beveilig moet word ten einde nakoming van hierdie Wet of ’n belastingheffings-Wet of enige ander wetgewing wat op die goedere van toepassing, te verseker. (3) Die doeanegesag kan vir doeleindes van subartikel (1) of (2) die staatspakhuis bepaal waarheen goedere ingevolge daardie subartikel verwyder moet word. (4) Die doeanegesag moet ’n afskrif van enige lasgewing ingevolge subartikel (2) in beheer van die uitgereik, stuur aan die doeanebeampte of lisensiehouer wat staatspakhuis is waarheen die goedere verwyder moet word. (5) Wanneer goedere ooreenkomstig subartikel (1) of ’n lasgewing uitgereik ingevolge subartikel (2) aan ’n gelisensieerde staatspakhuis gelewer word— - 392 Verify source ↗
Ander goedere waarop artikel 93 van toepassing is en wat nie ooreenkomstig artikel 94 geklaar is nie
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).
392. Ander goedere waarop artikel 93 van toepassing is en wat nie ooreenkomstig artikel 94 geklaar is nie kan na ’n staatspakhuis verwyder word indien doeane ingevolge artikel 570(2) aldus gelas. - 393 Verify source ↗
Kyk Deel 4 van Hoofstuk 3 van die Wet op Doeanereg.
This section directs the reader to Part 4 of Chapter 3 of the Customs Act.
393. Kyk Deel 4 van Hoofstuk 3 van die Wet op Doeanereg. - 394 Verify source ↗
Nagemaakte goedere wat ingevolge Hoofstuk 36 onder detensie geplaas word, moet ingevolge
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.
394. Nagemaakte goedere wat ingevolge Hoofstuk 36 onder detensie geplaas word, moet ingevolge artikel 814(3)(a) na ’n nagemaakte goedere depot ingevolge die Wet op Nagemaakte Goedere verwyder word. Artikel 570(2)(c) hierbo sal egter van toepassing wees indien die nagemaakte goedere ingevolge artikel 756 onder detensie geplaas word. 15 20 25 30 35 40 45 498 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 498 (a) (b) the carrier that transported the goods to that state warehouse must notify the customs authority of the delivery; and the licensee of that warehouse must notify the customs authority of the receipt of the goods. (6) This section must be read subject to section 580. Submission of removal notices 571. (1) Before removing goods to a state warehouse in compliance with section 570(1) or in compliance with a direction issued in terms of section 570(2), the person who must remove the goods must submit a notice of removal of the goods containing such information as may be prescribed by rule, to— (a) (b) the customs officer in charge of the state warehouse, if that warehouse is operated by the Commissioner; or the licensee of the state warehouse, if that warehouse is a licensed state warehouse. (2) A notice referred to in subsection (1) must be accompanied by all supporting documents concerning those goods which are in the possession of the person who must remove the goods. Failure to remove goods to state warehouses 5 10 15 - 572 Verify source ↗
If a person fails to comply with section 570(1) or a direction issued in terms of
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.
572. If a person fails to comply with section 570(1) or a direction issued in terms of section 570(2) to remove goods to a state warehouse, the customs authority may remove the goods at the risk and expense of that person to a state warehouse. 20 Recovery of expenses for removal of goods to state warehouses - 573 Verify source ↗
A person referred to in section 570(1) or (2) may recover any expenses incurred
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.
573. A person referred to in section 570(1) or (2) may recover any expenses incurred in removing goods to a state warehouse in terms of that section or to compensate the Commissioner in terms of section 572, from— 25 (a) (b) (c) the importer or exporter, or the owner, of the goods; the registered agent in the Republic of the importer, exporter or owner, if the importer, exporter or owner is not located in the Republic; or the proceeds of the sale of the goods in accordance with section 595. Redirection of goods 30 - 574 Verify source ↗
No person may, without the permission of the customs authority, redirect goods
A person may not redirect certain goods to a place other than the specified state warehouse unless the customs authority gives permission.
574. No person may, without the permission of the customs authority, redirect goods to which section 570(1) or a direction issued in terms of section 570(2) applies to a place other than a state warehouse determined in terms of section 570(3). Charges for goods in state warehouses 575. (1) The Commissioner may by rule determine for goods stored in a state 35 warehouse— (a) state warehouse rent at a rate fixed by the Commissioner; and (b) additional charges for goods which require special care or treatment. (2) State warehouse rent and additional charges determined in terms of subsection (1) are— (a) payable by persons prescribed by rule; and (b) payable to— (i) (ii) the Commissioner, in the case of a state warehouse operated by the Commissioner; or the licensee of the state warehouse, in the case of a licensed state warehouse. (3) If the goods are sold in terms of section 592 or 593 any amount outstanding at the date of sale may be recovered from the proceeds of the sale in accordance with section 595. 40 45 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 499 Wet No 31 van 2014 499 (a) moet die vervoerder wat die goedere na daardie staatspakhuis vervoer die doeanegesag van die lewering in kennis stel; en (b) moet die lisensiehouer van daardie pakhuis die doeanegesag van die ontvangs van die goedere in kennis stel. (6) Hierdie artikel moet behoudens artikel 580 uitgelê word. Stuur van verwyderingskennisgewings 571. (1) Alvorens goedere ooreenkomstig artikel 570(1) of ’n lasgewing uitgereik ingevolge artikel 570(2) na ’n staatspakhuis verwyder word, moet die persoon wat die goedere verwyder ’n kennisgewing van verwydering van die goedere, wat die inligting bevat soos by reël voorgeskryf mag word, stuur aan— (a) die doeanebeampte in beheer van die staatspakhuis, indien daardie pakhuis deur die Kommissaris bestuur word; of (b) die lisensiehouer van die staatspakhuis, gelisensieerde staatspakhuis is. indien daardie pakhuis ’n (2) ’n Kennisgewing bedoel (1) moet vergesel gaan van alle ondersteunende dokumente betreffende daardie goedere wat in die besit is van die persoon wat die goedere moet verwyder. in subartikel Versuim om goedere na staatspakhuise te verwyder - 572 Verify source ↗
Indien ’n persoon versuim om aan artikel 570(1) of ’n lasgewing uitgereik
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.
572. Indien ’n persoon versuim om aan artikel 570(1) of ’n lasgewing uitgereik ingevolge artikel 570(2) te voldoen om goedere na ’n staatspakhuis te verwyder, kan die doeanegesag die goedere na ’n staatspakhuis op risiko en koste van daardie persoon verwyder. Verhaling van koste vir verwydering van goedere na staatspakhuise 573. ’n Persoon bedoel in artikel 570(1) of (2) kan enige koste wat aangegaan word om goedere na ’n staatspakhuis ingevolge daardie artikel te verwyder of om die Kommissaris ingevolge artikel 572 te vergoed, verhaal— (a) van die invoerder of uitvoerder, of die eienaar, van die goedere; (b) van die geregistreerde agent in die Republiek van die invoerder, uitvoerder of eienaar, indien die invoerder, uitvoerder of eienaar nie in die Republiek gesetel is nie; of (c) uit die opbrengs van die verkoop van die goedere ooreenkomstig artikel 595. Herdestinering van goedere - 574 Verify source ↗
Geen persoon mag, sonder die toestemming van die doeanegesag, goedere
No person may redirect certain goods without customs authority permission, and not to a place other than the specified state warehouse.
574. Geen persoon mag, sonder die toestemming van die doeanegesag, goedere waarop artikel 570(1) of ’n lasgewing uitgereik ingevolge artikel 570(2) van toepassing is, na ’n plek anders as ’n staatspakhuis ingevolge artikel 570(3) bepaal, herdestineer nie. Gelde vir goedere in staatspakhuise 5 10 15 20 25 30 35 575. (1) Die Kommissaris kan, by reël, vir goedere wat in ’n staatspakhuis geberg word— (a) (b) bykomende gelde bepaal vir goedere wat spesiale sorg of behandeling vereis. staatspakhuishuur bepaal teen ’n skaal deur die Kommissaris vasgestel; en 40 (2) Staatspakhuishuur en bykomende gelde ingevolge subartikel (1) bepaal, is— (a) betaalbaar deur persone wat by reël voorgeskryf word; en (b) betaalbaar aan— (i) die Kommissaris, in die geval van ’n staatspakhuis deur die Kommissaris 45 bestuur; of (ii) die lisensiehouer van die staatspakhuis, in die geval van ’n gelisensieerde staatspakhuis. (3) Indien die goedere ingevolge artikel 592 of 593 verkoop word, kan enige bedrag wat op die datum van verkoop uitstaande is, ooreenkomstig artikel 595 verhaal word uit die opbrengs van die verkoop. 50 500 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 500 (4) The Commissioner may when justified by special circumstances exclude any specific goods or category of goods from state warehouse rent or additional charges. Accounting 576. (1) The customs officer or licensee in charge of a state warehouse must— (a) keep record of— 5 (i) all goods received in and removed from the state warehouse; and (ii) all goods that are in terms of section 580(3) required to be recorded in the accounting records of that state warehouse; (b) perform monthly stock checks; and (c) perform such other accounting tasks as may be prescribed by rule or stipulated 10 in the licensee’s licence agreement. (2) A record in terms of subsection (1)(a) must be kept in such a manner and format and must contain such information as may be prescribe by rule.395 Reporting by licensee of state warehouses 577. (1) The licensee of a state warehouse must within three working days after the end of each month or within any extension of that period in terms of section 908, submit to the customs authority a report for that month in connection with all goods in that warehouse. (2) A report in terms of subsection (1) must contain such information as may be prescribed by rule, including information concerning— (a) all goods received in the state warehouse during the reporting period; (b) all goods removed from the state warehouse during the reporting period; (c) any goods damaged, destroyed or lost during the reporting period; (d) any goods unaccounted for as at the end of the reporting period; and (e) any surplus goods as at the end of the reporting period. 15 20 25 Responsibilities of licensees of licensed state warehouses - 578 Verify source ↗
The licensee of a licensed state warehouse to which goods were removed in
The licensee of a licensed state warehouse must take reasonable steps to protect goods removed into the warehouse from damage, destruction, or loss.
578. The licensee of a licensed state warehouse to which goods were removed in terms of section 570(1) or (2) must take all reasonable steps to safeguard the goods in the warehouse against damage, destruction or loss. Risks in connection with goods removed to or stored in state warehouses 30 - 579 Verify source ↗
The importer or exporter, or the owner, of goods removed to or kept in a state
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.
579. The importer or exporter, or the owner, of goods removed to or kept in a state warehouse, or, if the importer, exporter or owner is not located in the Republic, the registered agent in the Republic of that importer, exporter or owner, carries the risk for any damage to or destruction or loss of— those goods that may— (i) occur whilst those goods are removed to, within or from the warehouse, (a) or stored in the warehouse; or (ii) be caused by the handling or opening of any package or container in which those goods are contained, or the inspection of the contents, by a customs officer at the warehouse; or (b) any other property that may be caused by— (i) (ii) the removal of those goods to, within or from the warehouse, or the storage of those goods in the warehouse; or the handling or opening of any package or container in which those goods are contained, or the inspection of the contents, by a customs officer at the warehouse. 35 40 45 - 395 Verify source ↗
Own computerised system for record keeping purposes is permissible in terms of section 919.
Using one’s own computerised system for record keeping is permitted under section 919.
395. Own computerised system for record keeping purposes is permissible in terms of section 919. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 501 Wet No 31 van 2014 501 (4) Die Kommissaris kan, waar spesiale omstandighede dit regverdig, enige spesifieke goedere of kategorie goedere van staatspakhuishuur of bykomende gelde uitsluit. Rekeninghouding 576. (1) Die doeanebeampte of lisensiehouer in beheer van ’n staatspakhuis moet— 5 (a) rekord hou van— (i) alle goedere ontvang in en verwyder uit die staatspakhuis; en (ii) alle goedere wat ingevolge artikel 580(3) in die rekeningkundige rekords van daardie staatspakhuis verreken moet word; (b) maandelikse voorraadopnames doen; en (c) sodanige ander rekeningkundige take uitvoer soos by reël voorgeskryf of in die lisensiehouer se lisensie-ooreenkoms gestipuleer mag word. 10 (2) ’n Rekord ingevolge subartikel (1)(a), moet op die wyse en in die formaat gehou word en die inligting bevat soos by reël voorgeskryf mag word.395 Verslagdoening deur lisensiehouers van staatspakhuise 15 577. (1) Die lisensiehouer van ’n staatspakhuis moet binne drie werksdae na die einde van elke maand of binne enige verlenging van daardie tydperk ingevolge artikel 908, aan die doeanegesag ’n verslag vir daardie maand betreffende alle goedere in daardie pakhuis verstrek. (2) ’n Verslag ingevolge subartikel (1), moet die inligting bevat soos by reël 20 voorgeskryf mag word, met inbegrip van inligting aangaande— (a) alle goedere in die staatspakhuis gedurende die verslagtydperk ontvang; (b) alle goedere uit die staatspakhuis gedurende die verslagtydperk verwyder; (c) enige goedere wat gedurende die verslagtydperk beskadig, vernietig of verlore geraak het; (d) enige goedere wat aan die einde van die verslagtydperk rekenskaploos is; en (e) enige surplus goedere aan die einde van die verslagtydperk. 25 Verantwoordelikhede van lisensiehouers van gelisensieerde staatspakhuise - 578 Verify source ↗
Die lisensiehouer van ’n gelisensieerde staatspakhuis waarheen goedere
The licensee of a licensed state warehouse must take all reasonable steps to protect goods in the warehouse from damage, destruction, or loss.
578. Die lisensiehouer van ’n gelisensieerde staatspakhuis waarheen goedere ingevolge artikel 570(1) of (2) verwyder is, moet alle redelike stappe doen om die goedere in die pakhuis teen beskadiging, vernietiging of verlies te beveilig. 30 Risiko’s met betrekking tot goedere verwyder na of geberg in staatspakhuise - 579 Verify source ↗
Die invoerder of uitvoerder, of die eienaar, van goedere verwyder na of gehou in
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.
579. Die invoerder of uitvoerder, of die eienaar, van goedere verwyder na of gehou in ’n staatspakhuis of, indien die invoerder, uitvoerder of eienaar nie in die Republiek gesetel in die Republiek van daardie invoerder, uitvoerder of eienaar, dra die risiko van enige skade aan of vernietiging of verlies van— is nie, die geregistreerde agent (a) daardie goedere wat— (i) mag plaasvind terwyl daardie goedere verwyder word na, binne of uit die pakhuis, of geberg word in die pakhuis; of (ii) veroorsaak mag word deur die hantering of oopmaak van enige verpakking of houer waarin daardie goedere bevat is, of die inspeksie van die inhoud, deur ’n doeanebeampte by die pakhuis; of (b) enige ander eiendom wat veroorsaak mag word deur— (i) die verwydering van daardie goedere na, binne of uit die pakhuis, of die berging van daardie goedere in die pakhuis; of (ii) die hantering of oopmaak van enige verpakking of houer waarin daardie goedere bevat is, of die inspeksie van die inhoud, deur ’n doeanebeampte by die pakhuis. 35 40 45 - 395 Verify source ↗
Eie gerekenariseerde stelsels vir doeleindes van rekordhouding is ingevolge artikel 919 toelaatbaar.
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.
395. Eie gerekenariseerde stelsels vir doeleindes van rekordhouding is ingevolge artikel 919 toelaatbaar. 502 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 502 Part 3 Retention of goods at or removal of goods to licensed premises other than state warehouses Direction or authorisation for goods to be retained at or removed to licensed premises other than state warehouse 5 580. (1) If a condition for the removal of goods to a state warehouse in terms of section 570(1) or (2) exists, the customs authority may direct or authorise the licensee or other person in physical control of those goods, instead of removing the goods to a state warehouse in terms of that section— (a) (b) to retain the goods for a specific period on the premises where they are currently located, provided those premises are licensed premises; or to remove the goods to any licensed premises determined by the customs authority. (2) Except where clearly inappropriate, the provisions of this Act relating to state warehouses apply to any licensed premises where goods are retained or to which goods are removed in terms of subsection (1) as if those premises were a licensed state warehouse. (3) Goods retained at or removed to any licensed premises in terms of subsection (1) must for accounting purposes be recorded in the accounting records of a state warehouse operated by the Commissioner, as may be determined by the customs authority. (4) The customs authority must give notice to the licensee of the licensed premises where the goods are retained or to which the goods were removed that — (a) (b) (c) subsection (2) applies to those premises for as long as the goods remain on those premises; the goods must be kept secured on those premises as if the goods were in a state warehouse; and the goods are for accounting purposes recorded in the accounting records of a state warehouse specified in the notice. 10 15 20 25 (5) A copy of the notice referred to in subsection (4) must be submitted to the customs officer in charge of the state warehouse determined in terms of subsection (3). 30 (6) When goods are delivered to licensed premises in compliance with a direction issued in terms of subsection (1)(b)— (a) (b) the carrier that transported the goods to those premises must notify the customs authority of the delivery; and the licensee of those premises must notify the customs authority of the receipt of the goods. Submission of removal notices - 608 Verify source ↗
An application for registration must—
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.
608. An application for registration must— (a) be made to the customs authority in the form and format as may be prescribed 5 by rule;402 (b) contain the information as may be required by rule; (c) be signed by the applicant; (d) be accompanied or supported by such documents and information as may be prescribed by rule; and 10 (e) be submitted to any Customs Office or transmitted to the customs authority electronically in accordance with section 913. Consideration and decision of applications 609. (1) The customs authority— (a) may request the applicant to submit any additional information before 15 considering the application; and (b) must grant the application unless section 610 applies and the application is refused on a ground set out in that section. (2) After the customs authority has reached a decision on an application, the customs authority must— (a) notify the applicant of the decision;403 and (b) in the notification— (i) give reasons for the decision to the applicant, if the application has been refused; and (ii) draw the attention of the applicant to the fact that an appeal may in terms of Chapter 37 be lodged against the refusal of the application, if such appeal is available in the circumstances of the decision. Grounds for refusal of applications 610. (1) The customs authority must refuse an application if— (a) (b) the applicant is not entitled to registration in terms of a provision of this Act404 or a tax levying Act; the applicant— (i) has in respect of the application failed to comply with a requirement of this Act; or (ii) has made a false or misleading statement in the application or any supporting document, or has omitted to state a fact, which is material to the consideration of the application; or (c) the tax matters of the applicant are not in order as contemplated in section 917. (2) The customs authority may refuse an application if the applicant or an employee of the applicant in a managerial position, or if the applicant is a juristic entity, a director, administrator or trustee of the applicant, has during the five years preceding the application— (a) breached this Act, a tax levying Act or the Customs and Excise Act, 1964, in 20 25 30 35 40 a material respect; (b) been convicted of an offence under this Act, a tax levying Act or the Customs 45 and Excise Act, 1964; or (c) been convicted of an offence involving fraud or dishonesty. Issuing of registration certificates 611. (1) Upon approving an application for registration the customs authority must issue a registration certificate to and in the name of the applicant. 50 - 402 Verify source ↗
See section 906.
This section directs the reader to section 906.
402. See section 906. - 403 Verify source ↗
See section 912 for methods of conveying decisions.
This section points to section 912 for the methods of conveying decisions.
403. See section 912 for methods of conveying decisions. - 404 Verify source ↗
See for instance section 605(2).
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.
404. See for instance section 605(2). STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 519 Wet No 31 van 2014 519 Deel 2 Prosedure vir registrasieaansoeke Algemene vereistes 608. ’n Aansoek om registrasie moet— (a) by die doeanegesag gedoen word in die vorm en formaat soos by reël 5 voorgeskryf mag word;402 (b) die inligting bevat soos by reël vereis mag word; (c) deur die applikant onderteken word; (d) vergesel of gerugsteun word deur sodanige dokumente en inligting soos by reël voorgeskryf mag word; en 10 (e) by enige Doeanekantoor ingedien of elektronies ooreenkomstig artikel 913 aan die doeanegesag versend word. Oorweging en beslissing van aansoeke 609. (1) Die doeanegesag— (a) kan die applikant versoek om enige bykomende inligting te verstrek voordat 15 die aansoek oorweeg word; en (b) moet die aansoek toestaan tensy artikel 610 van toepassing is en die aansoek op ’n grond vermeld in daardie artikel geweier word. (2) Nadat die doeanegesag tot ’n besluit oor ’n aansoek gekom het, moet die doeanegesag— (a) die applikant van die besluit in kennis stel;403 en (b) in die kennisgewing— (i) redes vir die besluit aan die applikant verstrek, indien die aansoek geweier word; en (ii) die aandag van die applikant vestig op die feit dat ’n appèl ingevolge Hoofstuk 37 teen die weiering van die aansoek aangeteken mag word, indien so ’n appèl in die omstandighede van die besluit beskikbaar is. 20 25 Gronde vir weiering van aansoeke 610. (1) Die doeanegesag moet ’n aansoek weier indien— (a) die applikant ingevolge ’n bepaling van hierdie Wet404 of ’n belastingheffings- 30 Wet nie op registrasie geregtig is nie; (b) die applikant— (i) versuim het om aan ’n voorskrif van hierdie Wet ten opsigte van die (ii) aansoek te voldoen; of ’n vals of misleidende verklaring in die aansoek of enige ondersteunende dokument gemaak het, of versuim het om ’n feit te vermeld, wat wesenlik vir die oorweging van die aansoek is; of (c) die belastingsake van die applikant nie in orde is nie soos in artikel 917 beoog. (2) Die doeanegesag kan ’n aansoek weier indien die applikant of ’n werknemer van die applikant in ’n bestuurspos of, indien die applikant ’n regsentiteit is, ’n direkteur, administrateur of trustee van die applikant, gedurende die vyf jaar wat die aansoek voorafgaan— (a) hierdie Wet, ’n belastingheffings-Wet of die Doeane en Aksynswet, 1964, in ’n 35 40 wesenlike opsig verbreek het; (b) aan ’n misdryf ingevolge hierdie Wet, ’n belastingheffings-Wet of die Doeane 45 en Aksynswet, 1964, skuldig bevind is; of aan ’n misdryf wat bedrog of oneerlikheid behels, skuldig bevind is. (c) Uitreik van registrasiesertifikate 611. (1) Wanneer ’n aansoek om registrasie goedgekeur word, moet die doeanegesag ’n registrasiesertifikaat aan, en in die naam van, die applikant uitreik. 50 - 402 Verify source ↗
Kyk artikel 906.
This section refers the reader to article 906.
402. Kyk artikel 906. - 403 Verify source ↗
Kyk artikel 912 vir wyses van oordra van besluite.
This section points to article 912 for the ways decisions may be transferred.
403. Kyk artikel 912 vir wyses van oordra van besluite. - 404 Verify source ↗
Kyk byvoorbeeld artikel 605(2).
A registration certificate must be given to the applicant or sent to the applicant by registered post or secured electronic means.
404. Kyk byvoorbeeld artikel 605(2). 520 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 520 (2) The registration certificate must be— (a) handed to the applicant; or (b) sent by registered post or secured electronic means to the applicant. Contents of registration certificates - 612 Verify source ↗
A registration certificate must state at least—
A registration certificate must list specified details, is subject to conditions, and may expire after three years of inactivity.
612. A registration certificate must state at least— the name of the registered person; the registration category and, if applicable, the registration type issued;405 a customs code allocated to the registered person; and the date from which the certificate takes effect. (a) (b) (c) (d) Registration conditions 613. (1) A registration certificate is issued subject to conditions as determined by the Act or as may be prescribed by rule in respect of the relevant category or type of registration. (2) Conditions prescribed by rule in terms of subsection (1) may, in the case of the registration of a person handling goods, include conditions relating to— (a) the protection of potential tax revenue on goods imported, exported, received, stored, handled, transported, processed, manufactured or in any way dealt with, managed or controlled by the registered person in terms of the registration certificate; the physical security of such goods; the inspection of such goods by customs officers; (b) (c) (d) assistance that the registered person must provide to customs officers in implementing this Act or a tax levying Act in relation to such goods; or compliance by the registered person with this Act or a tax levying Act in relation to such goods. (e) (3) (a) Each registration as an electronic user is subject to a condition that the registered person must have and maintain— (i) (ii) either personally or through a person who is a registered electronic user, the capability of complying with section 913; and a digital signature approved by the customs authority. (b) Paragraph (a) does not apply to— (i) (ii) a category of registered persons excluded from that paragraph by rule; or a specific registered person exempted by the customs authority from that paragraph. Period of validity of registration certificates 614. (1) A registration certificate— (a) (b) takes effect from a date specified in the certificate; and remains in force unless it— (i) (ii) expires in terms of subsection (2). is withdrawn by the customs authority in terms of Part 4; or (2) A registration certificate expires if the registered person in whose name the certificate has been issued, is inactive in relation to the activity for which that person was registered for a continuous period of three years, subject to section 615. - 405 Verify source ↗
For registration types see section 626(a).
Registration certificates are issued to the applicant, must show specified details, may be subject to conditions, and can expire after three years of inactivity.
405. For registration types see section 626(a). 5 10 15 20 25 30 35 40 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 521 Wet No 31 van 2014 521 (2) Die registrasiesertifikaat moet— (a) aan die applikant oorhandig word; of (b) per geregistreerde pos of deur middel van ’n veilige elektroniese proses aan die applikant versend word. Inhoud van registrasiesertifikate 612. ’n Registrasiesertifikaat moet ten minste die volgende vermeld: (a) Die naam van die geregistreerde persoon; (b) die registrasiekategorie en, indien van toepassing, die registrasietipe uitgereik;405 ’n doeanekode wat aan die geregistreerde persoon toegeken is; en (c) (d) die datum waarop die sertifikaat van krag word. Registrasievoorwaardes 613. (1) ’n Registrasiesertifikaat word onderworpe aan voorwaardes uitgereik soos ten opsigte van die betrokke kategorie of tipe registrasie deur hierdie Wet bepaal word of by reël voorgeskryf mag word. (2) Voorwaardes by reël ingevolge subartikel (1) voorgeskryf, kan, in die geval van die registrasie van ’n persoon wat goedere hanteer, voorwaardes insluit met betrekking tot— (a) die beveiliging van potensiële belastinginkomste op goedere wat deur die geregistreerde ingevoer, uitgevoer, ontvang, geberg, hanteer, vervoer, geprosesseer, vervaardig of op enige wyse mee gehandel, bestuur of beheer word; registrasiesertifikaat ingevolge persoon die (b) die fisiese sekuriteit van sodanige goedere; (c) die inspeksie van sodanige goedere deur doeanebeamptes; (d) bystand wat die geregistreerde persoon aan doeanebeamptes met betrekking tot sodanige goedere moet voorsien by die implementering van hierdie Wet of ’n belastingheffings-Wet; of (e) voldoening deur die geregistreerde persoon aan hierdie Wet of ’n belastingheffings-Wet met betrekking tot sodanige goedere. 5 10 15 20 25 (3) (a) Elke registrasie as ’n elektroniese gebruiker is onderworpe aan ’n voorwaarde 30 dat die geregistreerde persoon— (i) hetsy persoonlik of deur ’n persoon wat ’n geregistreerde elektroniese gebruiker is, die vermoë om aan artikel 913 te voldoen, moet hê en in stand moet hou; en ’n digitale handtekening wat deur die doeanegesag goedgekeur is, moet hê en in stand moet hou. (ii) (b) Paragraaf (a) is nie van toepassing nie op— (i) (ii) ’n kategorie geregistreerde persone wat by reël van daardie paragraaf uitgesluit word; of ’n spesifieke geregistreerde persoon wat deur die doeanegesag van daardie paragraaf onthef word. Tydperk van geldigheid van registrasiesertifikate 614. (1) ’n Registrasiesertifikaat— (a) word van krag vanaf ’n datum in die sertifikaat gespesifiseer; en (b) bly van krag tensy dit— (i) deur die doeanegesag ingevolge Deel 4 ingetrek word; of (ii) ingevolge subartikel (2) verval. (2) ’n Registrasiesertifikaat verval indien die geregistreerde persoon in wie se naam die sertifikaat uitgereik is, vir ’n aaneenlopende tydperk van drie jaar onaktief is met betrekking tot die aktiwiteit waarvoor daardie persoon geregistreer is, behoudens artikel 615. 35 40 45 50 - 405 Verify source ↗
Vir registrasietipes, kyk artikel 626(a).
This section directs the reader to article 626(a) for registration types.
405. Vir registrasietipes, kyk artikel 626(a). 522 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 522 Part 3 Renewal and amendment of registration certificates Application for renewal of registration certificates by inactive registered persons 615. (1) A person referred to in section 614(2) may not later than 30 calendar days before a registration certificate expires in terms of that subsection, read with section 909, apply for the renewal of the certificate. (2) Sections 608, 609 and 610, with any necessary changes as the context may require, 5 apply to applications for the renewal of registration certificates. (3) If an application for renewal of a registration certificate is not disposed of before the expiry of the certificate, the customs authority may extend the validity of the certificate until the application is disposed of. 10 Issuing of renewed registration certificates 616. (1) Upon approving an application for the renewal of a registration certificate the customs authority must issue a new registration certificate to and in the name of the applicant. (2) The new registration certificate must be handed to the applicant or sent by registered post or secured electronic means to the applicant. (3) Sections 611, 612, 613 and 614 apply, with any necessary changes as the context may require, to new registration certificates issued in terms of this Part. Amendment of registration certificates 617. (1) A registration certificate may in accordance with any rules that may be prescribed be amended— (a) on application by the holder of the certificate; or (b) on initiative of the customs authority. (2) A registration certificate may be amended by— (a) extending or limiting the purposes of the registration; (b) updating or changing any detail on the certificate; or (c) correcting a technical or editorial error. (3) An amendment to a registration certificate takes effect on a date determined by the customs authority. Part 4 Suspension or withdrawal of registration Grounds for suspension or withdrawal of registration 618. (1) The customs authority must withdraw the registration of a person if that person— 15 20 25 30 35 (a) acquired the registration under false pretences; (b) is no longer entitled to registration in terms of a provision of this Act406 or a tax levying Act; or is sequestrated or liquidated.407 (c) (2) The customs authority may suspend or withdraw the registration of a person if, 40 during the validity period of the registration— (a) the registered person— (i) has in a material respect breached any condition applicable to the registration in terms of section 613; or (ii) has failed to pay to the Commissioner on or before the due date any tax 45 - 635 Verify source ↗
An application must—
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.
635. An application must— (a) be made to the customs authority in the form and format as may be prescribed by rule;410 (b) contain the information as may be required by rule; (c) be signed by the applicant; (d) be accompanied or supported by such documents or information as may be prescribed by rule; and (e) be submitted to any Customs Office or transmitted to the customs authority electronically in accordance with section 913. Consideration and decision of applications 636. (1) The customs authority— (a) may request the applicant to submit any additional information before considering the application; and (b) must consider the application if all application requirements have been complied with, and may— (i) grant the application; or refuse the application. (ii) (2) A decision by the customs authority in terms of subsection (1) must be consistent with this Act and any applicable tax levying Act. General grounds for refusal of applications 637. (1) The customs authority must refuse an application if— (a) the applicant is not entitled to a licence in terms of a provision of this Act411 or a tax levying Act; - 410 Verify source ↗
See section 906.
This section points the reader to section 906.
410. See section 906. - 411 Verify source ↗
See for instance section 633(2) and 634(2).
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.
411. See for instance section 633(2) and 634(2). 5 10 15 20 25 30 35 40 45 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 533 Wet No 31 van 2014 Lisensiëring van doeanemakelaars 533 633. (1) Geen persoon mag besigheid as ’n doeanemakelaar doen tensy daardie persoon as ’n doeanemakelaar gelisensieer is nie. (2) Geen persoon mag as ’n doeanemakelaar gelisensieer word tensy daardie persoon in die Republiek gesetel is nie. Lisensiëring van ander kategorieë persele, fasiliteite of persone 634. (1) (a) Geen persoon mag as ’n voorradeverskaffer besigheid doen tensy daardie persoon gelisensieer is om sodanige besigheid te doen nie. (b) Geen persoon mag ingevolge subartikel (1) gelisensieer word tensy daardie persoon in die Republiek gesetel is nie. (2) Geen persoon mag— (a) goedere vir inwaartse prosessering invoer tensy daardie persoon as ’n invoerder van goedere vir inwaartse prosessering gelisensieer is nie; (b) goedere vir binnelandse gebruikprosessering invoer tensy daardie persoon as ’n invoerder van goedere vir binnelandse gebruikprosessering gelisensieer is nie; of (c) goedere as inwaarts geprosesseerde kompenserende produkte uitvoer tensy daardie persoon as ’n uitvoerder van inwaarts geprosesseerde kompenserende produkte gelisensieer is nie. (3) Die Kommissaris kan by reël vereis dat enige ander kategorie persele of fasiliteite of enige ander kategorie persone betrokke in enige aktiwiteit wat deur hierdie Wet of die Wet op Doeanereg gereguleer word en nie in artikel 629(a) tot (f) vermeld word nie, ingevolge hierdie Hoofstuk gelisensieer moet word. Deel 2 Prosedures vir alle aansoeke 5 10 15 20 25 Algemene vereistes 635. ’n Aansoek moet— (a) by die doeanegesag gedoen word in die vorm en formaat soos by reël voorgeskryf mag word;410 (b) die inligting bevat soos by reël vereis mag word; (c) deur die applikant onderteken wees; (d) vergesel of gerugsteun word deur die dokumente of inligting soos by reël (e) voorgeskryf mag word; en ingedien word by enige Doeanekantoor of elektronies ooreenkomstig artikel 913 aan die doeanegesag versend word. 30 35 Oorweging en beslissing van aansoeke 636. (1) Die doeanegesag— (a) kan die applikant versoek om enige bykomende inligting te verstrek alvorens die aansoek oorweeg word; en (b) moet die aansoek oorweeg indien daar aan al die aansoekvereistes voldoen is, 40 en kan— (i) die aansoek toestaan; of (ii) die aansoek weier. (2) ’n Besluit deur die doeanegesag ingevolge subartikel (1) moet bestaanbaar met hierdie Wet en enige toepaslike belastingheffings-Wet wees. 45 Algemene gronde vir weiering van aansoeke 637. (1) Die doeanegesag moet ’n aansoek weier indien— (a) die applikant ingevolge ’n bepaling van hierdie Wet411 of ’n belastingheffings- Wet nie op ’n lisensie geregtig is nie; - 410 Verify source ↗
Kyk artikel 906.
This section points the reader to article 906.
410. Kyk artikel 906. - 411 Verify source ↗
Kyk byvoorbeeld artikel 633(2) en 634(2).
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.
411. Kyk byvoorbeeld artikel 633(2) en 634(2). 534 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 534 (b) the applicant— (i) has in respect of the application failed to comply with a requirement of this Act; or (ii) has made a false or misleading statement in the application or any supporting document, or has omitted to state a fact, which is material to the consideration of the application; or (c) the tax matters of the applicant are not in order as contemplated in section 917. (2) The customs authority may refuse an application if the applicant or an employee of the applicant in a managerial position, or if the applicant is a juristic entity, a director, administrator or trustee of the applicant, has during the five years preceding the application— (a) breached this Act, a tax levying Act or the Customs and Excise Act, 1964, in a material respect; (b) been convicted of an offence under this Act, a tax levying Act or the Customs and Excise Act, 1964; or (c) been convicted of an offence involving fraud or dishonesty. Communication of decisions on applications - 638 Verify source ↗
After the customs authority has reached a decision on an application, the customs
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.
638. After the customs authority has reached a decision on an application, the customs authority must— (a) notify the applicant of the decision;412 and (b) in the notification— (i) give reasons for the decision to the applicant, if the application has been (ii) refused; set out any special conditions contemplated in section 642(1)(b) subject to which the licence is to be issued or amended, if the application has been granted; and (iii) draw the attention of the applicant to the fact that an appeal may in terms of Chapter 37 be lodged against the refusal of the application or any such special condition, if such appeal is available in the circumstances of the decision. Part 3 Applications for new licences Additional grounds for refusal of application for licence
Part
Part 3
- 555 Verify source ↗
A provision of this Chapter which provides for tax on goods to fall away or to be
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.
555. A provision of this Chapter which provides for tax on goods to fall away or to be refunded when goods are damaged, destroyed, lost or unaccounted for, does not apply if in any specific case the beneficiary of such tax waiver or refund has received or is entitled to receive insurance or other compensation in respect of such tax that has become payable to the beneficiary as a result of the fact that the goods were damaged, destroyed, lost or unaccounted for. Seized, confiscated and abandoned goods damaged, destroyed, lost or unaccounted for 556. (1) The customs authority must within a period and in a manner as may be prescribed by rule be notified if goods that were seized or confiscated or goods that were abandoned to the Commissioner are damaged, destroyed, lost or unaccounted for. (2) A notification referred to in subsection (1) must be submitted— (a) (b) in the case of damaged, destroyed or lost goods, by the licensee who was in physical control of the goods when the goods were damaged, destroyed or lost; or in the case of goods unaccounted for, by the licensee responsible for the goods. (3) If goods that were seized, confiscated or abandoned are damaged, destroyed, lost or unaccounted for— (a) any tax that was outstanding on the goods before they were damaged, destroyed, lost or unaccounted for remains payable as if the goods were not damaged, destroyed, lost or unaccounted for; and (b) no tax already paid on the goods is refundable. (4) The licensee referred to in subsection (2) is liable for the payment of any outstanding import or export tax payable on seized, confiscated or abandoned goods— (a) damaged, destroyed or lost whilst under that person’s physical control, unless it is proved that the goods were damaged, destroyed or lost due to— (i) a natural occurrence; (ii) an accident; (iii) a hostile act by a third party; or (iv) the inherent characteristics of the goods; or (b) unaccounted for, unless it is proved that the goods are unaccounted for due to— (i) a short shipment of the goods; (ii) an administrative error in any documents or records relating to the goods; or (iii) another justifiable cause as may be recognised by rule. (5) Subsection (4) does not affect the Commissioner’s right to recover any import or export tax payable on seized, confiscated or abandoned goods that were damaged or destroyed, from the proceeds of the sale of the damaged goods or any parts or materials that may have been salvaged from the destroyed goods. 15 20 25 30 35 40 45 50 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 489 Wet No 31 van 2014 489 (d) ’n ander regverdigbare oorsaak soos by reël erken mag word. (2) Die gevolge in artikel 550 uiteengesit, geld indien— (a) die doeanegesag weier om dokumentêre bewys wat ingevolge subartikel (1) ingedien is dat die goedere weens ’n oorsaak bedoel in daardie subartikel rekenskaploos is, te aanvaar; of 5 (b) geen sodanige dokumentêre bewys by die doeanegesag ingedien word nie. Deel 3 Ander aangeleenthede Belastingkwytskeldings en terugbetalings vir beskadigde, vernietigde, verlore of rekenskaplose goedere nie van toepassing in sekere omstandighede 10 555. ’n Bepaling van hierdie Hoofstuk wat voorsiening maak dat belasting op goedere moet wegval of terugbetaal moet word wanneer goedere beskadig, vernietig, verlore of is nie van toepassing nie indien in ’n spesifieke geval die rekenskaploos raak, begunstigde van so ’n belastingkwytskelding of -terugbetaling versekering of ander vergoeding ontvang het, of geregtig is om dit te ontvang, ten opsigte van sodanige belasting wat aan die begunstigde betaalbaar geword het weens die feit dat die goedere beskadig, vernietig, verlore of rekenskaploos geraak het. Goedere waarop beslag gelê, gekonfiskeer of oorgegee is wat beskadig, vernietig, verlore of rekenskaploos raak 556. (1) Die doeanegesag moet binne ’n tydperk en op ’n wyse soos by reël voorgeskryf mag word in kennis gestel word indien goedere waarop daar beslag gelê is of wat gekonfiskeer of aan die Kommissaris oorgegee is, beskadig, vernietig, verlore of rekenskaploos raak. (2) ’n Kennisgewing bedoel in subartikel (1) moet ingedien word— (a) (b) in die geval van beskadigde, vernietigde of verlore goedere, deur die lisensiehouer wat in fisiese beheer van die goedere was toe die goedere beskadig, vernietig of verlore geraak het; of in die geval van rekenskaplose goedere, deur die lisensiehouer wat vir die goedere verantwoordelik was. (3) Indien goedere waarop daar beslag gelê is of wat gekonfiskeer of oorgegee is, beskadig, vernietig, verlore of rekenskaploos raak— (a) bly enige belasting wat op die goedere uitstaande was voordat dit beskadig, vernietig, verlore of rekenskaploos geraak het, betaalbaar asof die goedere nie beskadig, vernietig, verlore of rekenskaploos is nie; en is geen belasting wat alreeds op die goedere betaal is terugbetaalbaar nie. (b) (4) Die lisensiehouer bedoel in subartikel (2) is aanspreeklik vir die betaling van enige uitstaande invoer- of uitvoerbelasting wat op beslaggelegde, gekonfiskeerde of oorgegewe goedere betaalbaar is— (a) wat beskadig, vernietig of verlore geraak het terwyl dit onder daardie persoon se fisiese beheer was, tensy daar bewys word dat die goedere beskadig, vernietig of verlore geraak het weens— ’n natuurlike gebeurtenis; (i) ’n ongeluk; (ii) (iii) ’n vyandige handeling deur ’n derde party; of (iv) die inherente eienskappe van die goedere; of (b) wat rekenskaploos geraak het, tensy daar bewys word dat die goedere rekenskaploos geraak het weens— (i) (ii) ’n kortverskeping van die goedere; ’n administratiewe fout in enige dokumente of rekords betreffende die goedere; of ’n ander regverdigbare oorsaak soos by reël erken mag word. (4) raak nie die Kommissaris se reg om enige invoer- of uitvoerbelasting wat betaalbaar is op die beslaggelegde, gekonfiskeerde of oorgegewe goedere wat beskadig of vernietig is, uit die opbrengs van die verkoop van die beskadigde goedere of enige gedeelte of materiaal wat uit die vernietigde goedere herwin mag word, te verhaal nie. (iii) (5) Subartikel 15 20 25 30 35 40 45 50 55 490 No. 37862 Act No. 31 of 2014 Wreck GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 490 557. (1) No person may without the permission of the customs authority remove any wreck from where it is found or alter in quantity or quality such wreck unless necessary for its preservation or safe-keeping. (2) Any person in possession of any wreck must without delay— (a) give notice thereof to the nearest Customs Office; and (b) if required to do so, deliver the wreck to the Commissioner. (3) Subsection (2)(b) does not apply to the owner of the wreck or the duly authorised 5 agent of the owner. (4) (a) Wreck consisting of goods that are not in free circulation must be dealt with in 10 accordance with this Chapter to the extent as may be prescribed by rule. (b) Wreck consisting of salvageable damaged or undamaged goods not in free circulation must be dealt with in accordance with the provisions of this Act applicable to such goods. Rules to facilitate implementation of this Chapter - 558 Verify source ↗
Rules made in terms of section 903 to facilitate the implementation of this
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.
558. Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules— (a) prescribing documents that may be submitted to the customs authority to prove the cause why goods were damaged, destroyed, lost or unaccounted for; (b) prescribing any additional particulars a notification referred to in section 542 or 549 must contain; (c) prescribing procedures how wreck must be dealt with for purposes of this Act and a tax levying Act, whether the wreck consists of goods that are in free circulation or not; and regulating the application of this Chapter to wreck consisting of goods that are not in free circulation. (d) Offences in terms of this Chapter 559. (1) A person referred to in— (a) (b) (c) section 542(2) is guilty of an offence if that person fails to comply with section 542(1) or (4); section 549(2) is guilty of an offence if that person fails to comply with section 549(1) or (4); or section 556(2) is guilty of an offence if that person fails to comply with section 556(1). 15 20 25 30 (2) A person is guilty of an offence if that person contravenes section 557(1) or fails 35 to comply with section 557(2). CHAPTER 26 ABANDONMENT OF GOODS TO COMMISSIONER AND DESTRUCTION OF GOODS UNDER CUSTOMS SUPERVISION Purpose and application of this Chapter 40 560. (1) The purpose of this Chapter is to provide for— (a) (b) the voluntary abandonment of goods that are not in free circulation to the Commissioner; and the destruction of goods under customs supervision. (2) This Chapter does not apply to prohibited, restricted, sectorally controlled and counterfeit goods, and such goods must be dealt with in accordance with Chapters 35 and 36, as may be appropriate. 45 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 491 Wet No 31 van 2014 491 Wrakgoed 557. (1) Geen persoon mag sonder die toestemming van die doeanegesag enige wrakgoed verwyder van waar dit gevind word nie of sodanige wrakgoed wat betref hoeveelheid of kwaliteit verander nie tensy dit vir die bewaring of beveiliging daarvan nodig is. 5 (2) Enige persoon in besit van ’n wrakgoed moet sonder versuim— (a) kennis daarvan by die naaste Doeanekantoor gee; en (b) indien aangesê word om dit te doen, die wrakgoed aan die Kommissaris oorhandig. (3) Subartikel (2)(b) geld nie vir die eienaar van die wrakgoed of die behoorlike 10 gemagtigde agent van die eienaar nie. (4) (a) Met wrakgoed wat bestaan uit goedere wat nie in vry sirkulasie is nie moet daar ooreenkomstig hierdie Hoofstuk gehandel word in die mate soos by reël voorgeskryf mag word. (b) Met wrakgoed wat bestaan uit herwinbare beskadigde of onbeskadigde goedere wat nie in vry sirkulasie is nie moet daar gehandel word ooreenkomstig die bepalings van hierdie Wet wat vir sodanige goedere geld. Reëls ter fasilitering van implementering van hierdie Hoofstuk - 581 Verify source ↗
Before removing goods in terms of a direction or authorisation issued in terms of
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.
581. Before removing goods in terms of a direction or authorisation issued in terms of section 580(1)(b) to any licensed premises specified in the direction or authorisation, the person who must remove the goods must submit— (a) a notice of removal of the goods containing such information as may be prescribed by rule, to the licensee of the premises to which those goods are to be removed; and (b) a copy of that notice together with all supporting documents concerning those goods which are in the possession of that person to the state warehouse determined in terms of section 580(3). Failure to remove goods - 582 Verify source ↗
If a person to whom a direction or authorisation has in terms of section 580(1)(b)
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.
582. If a person to whom a direction or authorisation has in terms of section 580(1)(b) been issued fails to give effect to the direction or authorisation to remove the goods to the licensed premises specified in the direction or authorisation, the customs authority may remove those goods at the risk and expense of that person to those premises. 35 40 45 50 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 503 Wet No 31 van 2014 503 Deel 3 Hou van goedere by of verwydering van goedere na gelisensieerde persele anders as staatspakhuise Lasgewing of magtiging om goedere te hou by of te verwyder na gelisensieerde persele anders as staatspakhuise 5 580. (1) Indien ’n omstandigheid vir die verwydering van goedere na ’n staatspakhuis ingevolge artikel 570(1) of (2) bestaan, kan die doeanegesag die lisensiehouer of ander persoon in fisiese beheer van daardie goedere gelas of magtig om, in stede daarvan om die goedere ingevolge daardie artikel na ’n staatspakhuis te verwyder— (a) die goedere vir ’n spesifieke tydperk op die perseel te hou waar dit op daardie 10 tydstip is, mits daardie perseel ’n gelisensieerde perseel is; of (b) die goedere na ’n gelisensieerde perseel bepaal deur die doeanegesag te verwyder. (2) Behalwe waar duidelik onvanpas, geld die bepalings van hierdie Wet betreffende staatspakhuise vir enige gelisensieerde perseel waar goedere gehou of waarheen goedere verwyder word ingevolge subartikel (1) asof daardie perseel ’n gelisensieerde staatspakhuis is. (3) Goedere ingevolge subartikel (1) gehou by of verwyder na enige gelisensieerde perseel moet vir doeleindes van rekenpligtigheid verreken word in die rekeningkundige rekords van ’n staatspakhuis deur die Kommissaris bestuur, soos deur die doeanegesag bepaal mag word. (4) Die doeanegesag moet aan die lisensiehouer van die gelisensieerde perseel waar die goedere gehou of waarheen die goedere verwyder is, kennis gee dat— 15 20 (a) subartikel (2) op daardie perseel van toepassing is vir solank as wat die goedere op daardie perseel aanwesig bly; 25 (b) die goedere op daardie perseel veilig gehou moet word asof die goedere in ’n staatspakhuis is; en (c) die goedere vir doeleindes van rekenpligtigheid in die rekeningkundige rekords van ’n staatspakhuis in die kennisgewing bepaal, verreken word. (5) ’n Afskrif van die kennisgewing bedoel in subartikel (4) moet aan die doeanebeampte in beheer van die staatspakhuis bepaal ingevolge subartikel (3), gestuur word. (6) Waar goedere aan ’n gelisensieerde perseel volgens voorskrif van ’n lasgewing 30 uitgereik ingevolge subartikel (1)(b) gelewer word— (a) moet die vervoerder wat die goedere na daardie perseel vervoer het die 35 doeanegesag van die lewering in kennis stel; en (b) moet die lisensiehouer van daardie perseel die doeanegesag van die ontvangs van die goedere in kennis stel. Stuur van verwyderingskennisgewings - 581 Verify source ↗
Alvorens goedere ingevolge ’n lasgewing of magtiging uitgereik ingevolge
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.
581. Alvorens goedere ingevolge ’n lasgewing of magtiging uitgereik ingevolge artikel 580(1)(b) na ’n gelisensieerde perseel vermeld in die lasgewing of magtiging verwyder word, moet die persoon wat die goedere moet verwyder— (a) (b) ’n kennisgewing van verwydering van die goedere, wat die inligting bevat soos by reël voorgeskryf mag word, stuur aan die lisensiehouer van die perseel waarheen daardie goedere verwyder word; en ’n afskrif van daardie kennisgewing, tesame met alle ondersteunende dokumente aangaande daardie goedere wat in die besit van daardie persoon is, aan die staatspakhuis bepaal ingevolge artikel 580(3) stuur. Versuim om goedere te verwyder - 582 Verify source ↗
Indien ’n persoon aan wie ’n lasgewing of magtiging ingevolge artikel 580(1)(b)
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.
582. Indien ’n persoon aan wie ’n lasgewing of magtiging ingevolge artikel 580(1)(b) uitgereik is, versuim om gevolg te gee aan die lasgewing of magtiging om die goedere na die gelisensieerde perseel vermeld in die lasgewing of magtiging te verwyder, kan die doeanegesag daardie goedere op risiko en koste van daardie persoon na daardie perseel verwyder. 40 45 50 504 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 Recovery of expenses for removal of goods 504 - 583 Verify source ↗
A person to whom a direction or authorisation has in terms of section 580(1)(b)
A person issued a direction or authorisation under section 580(1)(b) may recover removal or compensation expenses from specified parties.
583. A person to whom a direction or authorisation has in terms of section 580(1)(b) been issued may recover any expenses incurred in removing the goods to the licensed premises specified in the direction or authorisation or to compensate the Commissioner in terms of section 582, from— (a) (b) (c) the importer or exporter, or the owner, of the goods; the registered agent in the Republic of the importer, exporter or owner, if the importer, exporter or owner is not located in the Republic; or the proceeds of the sale of goods in accordance with section 595. Redirection of goods - 584 Verify source ↗
No person may, without the permission of the customs authority—
A person may not redirect or remove certain goods without the customs authority’s permission.
584. No person may, without the permission of the customs authority— (a) (b) redirect goods to which a direction or authorisation issued in terms of section 580(1)(b) applies, to a place other than the licensed premises specified in the direction or authorisation; or remove goods from the premises where the goods are retained or to which they were removed in terms of section 580(1)(a) or (b). Charges for goods stored at premises specified in direction or authorisation 585. (1) The Commissioner may by rule regulate storage fees for goods stored at licensed premises where the goods are retained or to which the goods were removed in terms of this Part. (2) Storage fees determined in terms of subsection (1) are— (a) payable by persons prescribed by rule; and (b) payable to the licensee of the premises where the goods are retained or to which the goods were removed. (3) If the goods are sold in terms of section 592 or 593 any amount outstanding at the date of sale may be recovered by the person referred to in subsection (2)(b) from the proceeds of the sale in accordance with section 595. (4) The Commissioner may when justified by special circumstances exclude any specific goods or category of goods from storage fees. Responsibilities of licensee of premises where goods are kept - 586 Verify source ↗
The licensee of premises where goods are retained or to which goods were
The premises licensee must take all reasonable steps to protect retained or removed goods from damage, destruction, or loss.
586. The licensee of premises where goods are retained or to which goods were removed in terms of a direction or authorisation issued in terms of section 580(1), must take all reasonable steps to safeguard the goods against damage, destruction or loss. Risks in connection with goods - 587 Verify source ↗
The importer or exporter, or the owner, of goods retained at, removed to or kept
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.
587. The importer or exporter, or the owner, of goods retained at, removed to or kept on licensed premises in terms of a direction or authorisation issued in terms of section 580(1), or, if the importer, exporter or owner is not located in the Republic, the registered agent in the Republic of that importer, exporter or owner, carries the risk for any damage to or destruction or loss of— those goods that may— (i) occur whilst those goods are removed to, within or from those premises, (a) or stored on those premises; or (ii) be caused by the handling or opening of any package or container in which those goods are contained, or the inspection of the contents, by a customs officer at those premises; or (b) any other property that may be caused by— (i) (ii) the removal of those goods to, within or from those premises, or the storage of those goods on those premises; or the handling or opening of any package or container in which those goods are contained, or the inspection of the contents, by a customs officer at those premises. 5 10 15 20 25 30 35 40 45 50 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 505 Wet No 31 van 2014 Verhaal van koste vir verwydering van goedere 505 583. ’n Persoon aan wie ’n lasgewing of magtiging ingevolge artikel 580(1)(b) uitgereik is, kan enige koste wat aangegaan word om die goedere na die gelisensieerde perseel vermeld in die lasgewing of magtiging te verwyder, of om die Kommissaris ingevolge artikel 582 te vergoed, verhaal— 5 (a) van die invoerder of uitvoerder, of die eienaar, van die goedere; (b) van die geregistreerde agent in die Republiek van die invoerder, uitvoerder of eienaar, indien die invoerder, uitvoerder of eienaar nie in die Republiek gesetel is nie; of (c) uit die opbrengs van die verkoop van goedere ooreenkomstig artikel 595. 10 Herdestinering van goedere - 584 Verify source ↗
Geen persoon mag, sonder die toestemming van die doeanegesag—
No person may, without customs authority permission, redirect or remove certain goods from the licensed premises or place specified in the notice or authorization.
584. Geen persoon mag, sonder die toestemming van die doeanegesag— (a) goedere waarop ’n lasgewing of magtiging uitgereik ingevolge artikel 580(1)(b) van toepassing is, herdestineer na ’n plek anders as die gelisensieerde perseel in die lasgewing of magtiging vermeld nie; of goedere verwyder van die perseel waar die goedere ingevolge artikel 580(1)(a) of (b gehou word of waarheen dit verwyder is nie. (b Bergingsgelde vir goedere by perseel in lasgewing of magtiging vermeld 585. (1) Die Kommissaris kan by reël die bergingsgelde reguleer vir goedere geberg by ’n gelisensieerde perseel waar die goedere gehou word of waarheen die goedere verwyder is ingevolge hierdie Deel. (2) Bergingsgelde ingevolge subartikel (1) bepaal, is— (a) betaalbaar deur persone wat by reël voorgeskryf word; en (b) betaalbaar aan die lisensiehouer van die perseel waar die goedere gehou word of waarheen die goedere verwyder is. (3) Indien die goedere ingevolge artikel 592 of 593 verkoop word, kan enige bedrag wat op die datum van verkoop uitstaande is, ooreenkomstig artikel 595 deur die persoon in subartikel (2)(b) bedoel uit die opbrengs van die verkoop verhaal word. (4) Die Kommissaris kan, waar spesiale omstandighede dit regverdig, enige spesifieke goedere of kategorie goedere van bergingsgelde uitsluit. Verantwoordelikhede van lisensiehouer van perseel waar goedere gehou word - 586 Verify source ↗
Die lisensiehouer van die perseel waar goedere gehou word of waarheen goedere
The license holder for the premises must take all reasonable steps to protect goods from damage, destruction, or loss.
586. Die lisensiehouer van die perseel waar goedere gehou word of waarheen goedere verwyder is ingevolge ’n lasgewing of magtiging uitgereik ingevolge artikel 580(1), moet alle redelike stappe doen om die goedere teen beskadiging, vernietiging of verlies te beveilig. Risiko’s met betrekking tot goedere - 587 Verify source ↗
Die invoerder of uitvoerder, of die eienaar, van goedere gehou by, verwyder na
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.
587. Die invoerder of uitvoerder, of die eienaar, van goedere gehou by, verwyder na of geberg op ’n gelisensieerde perseel ingevolge ’n lasgewing of magtiging uitgereik ingevolge artikel 580(1), of, indien die invoerder, uitvoerder of eienaar nie in die in die Republiek van daardie Republiek gesetel invoerder, uitvoerder of eienaar, dra die risiko vir enige beskadiging, vernietiging of verlies van— is nie, die geregistreerde agent (a) daardie goedere wat— (i) mag plaasvind terwyl daardie goedere verwyder word na, binne of uit daardie perseel, of op daardie perseel geberg word; of (ii) veroorsaak mag word deur die hantering of oopmaak van enige verpakking of houer waarin daardie goedere bevat is, of die inspeksie van die inhoud, deur ’n doeanebeampte by daardie perseel; of (b) enige ander eiendom wat veroorsaak mag word deur— 15 20 25 30 35 40 45 (i) die verwydering van daardie goedere na, binne of uit daardie perseel, of 50 die berging van daardie goedere op daardie perseel; of (ii) die hantering of oopmaak van enige verpakking of houer waarin daardie goedere bevat is, of die inspeksie van die inhoud, deur ’n doeanebeampte by daardie perseel. 506 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 506 Part 4 Disposal of goods in or accounted for in state warehouses Application of this Part - 639 Verify source ↗
In addition to the general grounds on which an application for a licence may be
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.
639. In addition to the general grounds on which an application for a licence may be refused in terms of section 637, the customs authority may refuse such an application also on the ground that— (a) (b) (c) the applicant does not qualify for the licence concerned in terms of any qualifications that may be prescribed by rule for licences of that category or type; in the case of an application for the licensing of any premises or facility referred to in section 629(a)(i) to (xx) or (b)— (i) the applicant is not the owner of the premises or facility in respect of which the licence is sought, or does not hold a lease or other right to manage the premises or facility for at least the period for which the licence will be valid; or the premises or facility is not suitably situated for the licence sought; (ii) in the case of an application for the licensing of premises proposed for a depot, the premises is not— (i) situated within ten kilometres, or such further distance as the customs authority may in a special case allow, from the customs seaport or airport it is proposed to serve; and serviced by road transport; (ii) 5 10 15 20 25 30 35 40 45 50 - 412 Verify source ↗
See section 912 for methods of conveying decisions.
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.
412. See section 912 for methods of conveying decisions. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 535 Wet No 31 van 2014 535 (b) die applikant— (i) (ii) ten opsigte van die aansoek versuim het om aan ’n voorskrif van hierdie Wet te voldoen; of ’n vals of misleidende verklaring in die aansoek of enige ondersteunende dokument gemaak het, of versuim het om ’n feit te vermeld wat wesenlik vir die oorweging van die aansoek is; of (c) die belastingsake van die applikant nie in orde is nie, soos in artikel 917 beoog. (2) Die doeanegesag kan ’n aansoek weier indien die applikant of ’n werknemer van die applikant in ’n bestuurspos, of indien die applikant ’n regsentiteit is, ’n direkteur, administrateur of trustee van die applikant, gedurende die vyf jaar wat die aansoek voorafgaan— (a) hierdie Wet, ’n belastingheffings-Wet of die Doeane en Aksynswet, 1964, in 5 10 enige wesenlike opsig verbreek het; (b) aan ’n misdryf ingevolge hierdie Wet, ’n belastingheffings-Wet of die Doeane 15 en Aksynswet, 1964, skuldig bevind is; of aan ’n misdryf wat bedrog of oneerlikheid behels, skuldig bevind is. (c) Kommunikering van besluite oor aansoeke - 638 Verify source ↗
Sodra die doeanegesag tot ’n besluit oor ’n aansoek gekom het, moet die
After the customs authority decides an application, it must notify the applicant and include the required reasons, special conditions, and appeal information.
638. Sodra die doeanegesag tot ’n besluit oor ’n aansoek gekom het, moet die doeanegesag— (a) die applikant van die besluit in kennis stel;412 en (b) in die kennisgewing— (i) redes vir die besluit aan die applikant verstrek, indien die aansoek geweier is; (ii) enige spesiale voorwaardes bedoel in artikel 642(1)(b) vermeld onderworpe waaraan die lisensie uitgereik of gewysig word, indien die aansoek toegestaan is; en (iii) die aandag van die applikant vestig op die feit dat ’n appèl ingevolge Hoofstuk 37 teen die weiering van die aansoek of so ’n spesiale voorwaarde aangeteken kan word, in die omstandighede van die besluit beskikbaar is. indien sodanige appèl Deel 3 Aansoeke om nuwe lisensies Bykomende gronde vir weiering van aansoek om lisensie - 639 Verify source ↗
Benewens die algemene gronde waarop ’n aansoek om ’n lisensie ingevolge
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.
639. Benewens die algemene gronde waarop ’n aansoek om ’n lisensie ingevolge artikel 637 geweier kan word, kan die doeanegesag so ’n aansoek ook weier op grond daarvan dat— (b) (c) lisensies van daardie kategorie of (a) die applikant nie vir die betrokke lisensie kwalifiseer ingevolge enige tipe kwalifikasies wat by reël vir voorgeskryf mag word nie; in die geval van ’n aansoek om die lisensiëring van ’n perseel of fasiliteit in artikel 629(a)(i) tot (xx) of (b) bedoel— (i) die applikant nie die eienaar van die perseel of fasiliteit is ten opsigte waarvan die lisensie benodig word nie, of nie ’n huurkontrak of ander reg hou om die perseel of fasiliteit te bestuur vir minstens die tydperk waarvoor die lisensie geldig sal wees nie; of (ii) die perseel of fasiliteit nie geskik geleë is vir die lisensie wat benodig word nie; in die geval van ’n aansoek om lisensiëring van ’n perseel as ’n depot, die perseel nie— (i) binne tien kilometer, of die verdere afstand soos die doeanegesag in ’n bepaalde geval mag toelaat, geleë is van die doeaneseehawe of -lughawe wat dit moet bedien nie; en (ii) deur padvervoer gediens word nie; 20 25 30 35 40 45 50 - 412 Verify source ↗
Kyk artikel 912 vir die wyses waarop besluite oorgedra word.
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.
412. Kyk artikel 912 vir die wyses waarop besluite oorgedra word. 536 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 536 (d) (e) in the case of an application for the licensing of premises for the inward processing of goods of a class or kind authorised in a tax levying Act as goods that may be cleared for inward processing, the premises do not comply with a requirement or condition applicable to the clearance of such goods for inward processing; or in the case of an application for the licensing of premises for the home use processing of goods of a class or kind authorised in the Customs Tariff as goods that may be cleared for home use processing on home use processing premises, the premises do not comply with a requirement or condition applicable to the clearance of such goods for home use processing. Issuing of licences 640. (1) If the customs authority decides to grant an application for a licence, the customs authority must issue the licence to and in the name of the applicant. (2) The licence must be— (a) handed to the applicant; or (b) sent by registered post or secured electronic means to the applicant. Contents of licences 641. (1) A licence must state at least— the name of the licensee; the licence category and, if applicable, the licence type issued;413 the address of the licensed premises, if the licence is issued in respect of premises; (a) (b) (c) (d) a customs code allocated, as the case may be, to— (i) (ii) (iii) the licensed premises or cross-border transmission line, pipeline, cable-car or conveyor belt; the licensed carrier or customs broker; or the licensed premises, facility or person referred to in section 634(1), (2) or (3); (e) any special conditions subject to which the licence is issued; (f) the date from which the licence takes effect; and (g) any other matters determined by the customs authority. (2) A licence for a storage warehouse must indicate— (a) whether the licence is issued for a public or private storage warehouse; and (b) the purposes for which the warehouse may be used. Licence conditions 642. (1) A licence is subject to— (a) any general conditions prescribed by rule in respect of the type or category of licence concerned; and (b) any special conditions determined by the customs authority in respect of the licence to be issued to the applicant. (2) General conditions prescribed by rule in terms of subsection (1)(a) and any special conditions contemplated in subsection (1)(b) may include conditions relating to— (a) (b) (c) the protection of potential tax revenue on goods received, stored, handled, transported or in any way dealt with, managed or controlled by the licensee in terms of the licence; the inspection of such goods by customs officers; the requirements with which the licensee must comply when such goods are detained, seized or confiscated; 5 10 15 20 25 30 35 40 45 - 413 Verify source ↗
For licence types see section 665(a).
The customs authority must issue a licence to the applicant, and the licence must contain specified details and be subject to conditions.
413. For licence types see section 665(a). STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 537 Wet No 31 van 2014 537 (d) (e) in die geval van ’n aansoek om die lisensiëring van ’n perseel vir die inwaartse prosessering van goedere van ’n klas of soort in ’n belastingheffings-Wet gemagtig as goedere wat vir inwaartse prosessering geklaar mag word, die perseel nie aan ’n vereiste of voorwaarde voldoen wat vir die klaring van sodanige goedere vir inwaartse prosessering geld nie; of in die geval van ’n aansoek om die lisensiëring van ’n perseel vir die binnelandse gebruikprosessering van goedere van ’n klas of soort in die Doeanetarief gemagtig as goedere wat vir binnelandse gebruikprosessering op ’n binnelandse gebruikprosesseringsperseel geklaar mag word, die perseel nie aan ’n vereiste of voorwaarde voldoen wat vir die klaring van sodanige goedere vir binnelandse gebruikprosessering geld nie. Uitreik van lisensies 640. (1) Indien die doeanegesag besluit om ’n aansoek om ’n lisensie toe te staan, moet die doeanegesag die lisensie aan, en in die naam van, die applikant uitreik. (2) Die lisensie moet— (a) aan die applikant oorhandig word; of (b) per geregistreerde pos of deur middel van ’n veilige elektroniese proses aan die applikant versend word. Inhoud van lisensies 641. (1) ’n Lisensie moet minstens die volgende vermeld: (a) Die naam van die lisensiehouer; (b) die lisensiekategorie en, indien van toepassing, die lisensietipe uitgereik;413 (c) die adres van die gelisensieerde perseel, indien die lisensie ten opsigte van ’n (d) perseel uitgereik word; ’n doeanekode wat, na gelang van die geval, toegeken is aan— (i) die gelisensieerde perseel of oor-grens transmissielyn, pyplyn, kabelkar of vervoerband; (ii) die gelisensieerde vervoerder of doeanemakelaar; of (iii) die gelisensieerde perseel, fasiliteit of persoon in artikel 634(1), (2) of (3) bedoel; 5 10 15 20 25 30 enige spesiale voorwaardes onderworpe waaraan die lisensie uitgereik word; die datum waarop die lisensie van krag word; en (e) (f) (g) enige ander aangeleenthede deur die doeanegesag bepaal. (2) ’n Lisensie vir ’n bergingspakhuis moet— (a) aandui of die lisensie vir ’n openbare of private bergingspakhuis uitgereik 35 word; en (b) die doel aandui waarvoor die pakhuis gebruik mag word. Lisensievoorwaardes 642. (1) ’n Lisensie is onderworpe aan— (a) enige algemene voorwaardes wat by reël ten opsigte van die betrokke tipe of 40 kategorie lisensie voorgeskryf word; en (b) enige spesiale voorwaardes wat deur die doeanegesag bepaal word ten opsigte van die lisensie wat aan die applikant uitgereik word. (2) Algemene voorwaardes by reël ingevolge subartikel (1)(a) voorgeskryf en enige spesiale voorwaardes bedoel in subartikel (1)(b) kan voorwaardes insluit met betrekking tot— (a) die beveiliging van potensiële belastinginkomste op goedere wat deur die lisensiehouer ingevolge die lisensie ontvang, geberg, hanteer, vervoer of op enige wyse mee gehandel, bestuur of beheer; (b) die inspeksie van sodanige goedere deur doeanebeamptes; (c) die vereistes waaraan die lisensiehouer moet voldoen wanneer sodanige goedere onder detensie geplaas, op beslag gelê of gekonfiskeer word; 45 50 - 413 Verify source ↗
Vir lisensietipes kyk artikel 665(a).
This section directs the reader to article 665(a) for licence types.
413. Vir lisensietipes kyk artikel 665(a). 538 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 538 (d) assistance that the licensee must provide to customs officers in implementing (e) this Act or a tax levying Act in relation to such goods; or compliance by the licensee with this Act or a tax levying Act in relation to such goods. Conditions in respect of licensed premises 643. (1) General conditions prescribed by rule in terms of section 642(1)(a) and special conditions contemplated in section 642(1)(b) in respect of licensed premises may include conditions determining— (a) (b) (c) the services that may or must be or may not be provided on the licensed premises; the activities that may or must be or may not be carried out on the licensed premises; and the classes or kinds or other categories of goods that may or must be or may not be received, stored, processed, or otherwise dealt with on the licensed premises. (2) Conditions referred to in subsection (1) may in respect of tax free shops include conditions— (a) (b) restricting the class or kind or other category of goods and the quantity of goods that may be received or sold in the tax free shop; and regulating the receipt of goods in free circulation in the tax free shop and the sale in the tax free shop of those goods together with goods not in free circulation. Conditions in respect of licensed cross-border transmission lines, pipelines, cable-cars and conveyor belts - 644 Verify source ↗
General conditions prescribed by rule in terms of section 642(1)(a) and special
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.
644. General conditions prescribed by rule in terms of section 642(1)(a) and special conditions contemplated in section 642(1)(b) in respect of any cross-border transmis- sion lines, pipelines, cable-cars or conveyor belts may include conditions— (a) determining the classes or kinds or other categories of goods that may be conveyed through such a pipeline or by means of such a cable-car or conveyor belt; restricting the quantity of goods that may be conveyed through such a pipeline or by means of such a cable-car or conveyor belt; and (b) (c) determining technical specifications and other requirements in respect of such a transmission line, pipeline, cable-car or conveyor belt that may be necessary for facilitating the implementation of this Act or a tax levying Act. Conditions in respect of licensed carriers - 645 Verify source ↗
General conditions prescribed by rule in terms of section 642(1)(a) and special
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.
645. General conditions prescribed by rule in terms of section 642(1)(a) and special conditions contemplated in section 642(1)(b) in respect of licensed carriers may include conditions determining— (a) (b) (c) (d) (e) (f) (g) (h) the services that may or must be or may not be provided by the carrier; the activities that may or must be or may not be carried out by the carrier; the classes or kinds or other categories of goods that may or must be or may not be transported by the carrier; requirements relating to the transport of goods; technical specifications and other requirements in respect of vehicles or containers used for the transport of goods; requirements for the marking of vehicles or containers used for the transport of goods; requirements for the sealing of transported goods; and the circumstances in which and the terms on which the transport of goods may be subcontracted to other licensed carriers. 5 10 15 20 25 30 35 40 45 50 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 539 Wet No 31 van 2014 539 (d) bystand wat die lisensiehouer aan doeanebeamptes met betrekking tot sodanige goedere moet verleen by die implementering van hierdie Wet of ’n belastingheffings-Wet; of (e) voldoening deur die lisensiehouer aan hierdie Wet of ’n belastingheffings-Wet met betrekking tot sodanige goedere. 5 Voorwaardes ten opsigte van gelisensieerde persele 643. (1) Algemene voorwaardes voorgeskryf by reël ingevolge artikel 642(1)(a) en spesiale voorwaardes beoog in artikel 642(1)(b) ten opsigte van gelisensieerde persele, kan voorwaardes insluit wat— (a) die dienste bepaal wat op die gelisensieerde perseel verskaf mag of moet word 10 of nie verskaf mag word nie; (b) die aktiwiteite bepaal wat op die gelisensieerde perseel verrig mag of moet word of nie mag word nie; en (c) die klasse of soorte of ander kategorieë goedere bepaal wat op die gelisensieerde perseel ontvang, geberg, geprosesseer of andersins mee gehandel mag of moet word of nie ontvang, geberg, geprosesseer of andersins mee gehandel mag word nie. 15 (2) Voorwaardes bedoel in subartikel (1) kan ten opsigte van belastingvry-winkels voorwaardes insluit wat— (a) die klas of soort of ander kategorie goedere en die hoeveelheid goedere wat in 20 die belastingvry-winkel ontvang of verkoop mag word, beperk; en (b) die ontvangs in die belastingvry-winkel van goedere in vry sirkulasie en die verkoop in die belastingvry-winkel van daardie goedere saam met goedere wat nie in vry sirkulasie is nie, reguleer. Voorwaardes ten opsigte van gelisensieerde oor-grens transmissielyne, pyplyne, kabelkarre en vervoerbande 25 - 644 Verify source ↗
Algemene voorwaardes voorgeskryf by reël ingevolge artikel 642(1)(a) en
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.
644. Algemene voorwaardes voorgeskryf by reël ingevolge artikel 642(1)(a) en spesiale voorwaardes beoog in artikel 642(1)(b) ten opsigte van enige oor-grens transmissielyne, pyplyne, kabelkarre of vervoerbande kan voorwaardes insluit wat— (a) die klasse of soorte of ander kategorieë goedere bepaal wat deur so ’n pyplyn 30 of by wyse van so ’n kabelkar of vervoerband vervoer mag word; (b) die hoeveelheid van goedere wat deur so ’n pyplyn of by wyse van so ’n (c) kabelkar of vervoerband vervoer mag word, beperk; en tegniese spesifikasies en ander vereistes ten opsigte van so ’n transmissielyn, pyplyn, kabelkar of vervoerband bepaal wat nodig mag wees ter fasilitering van die implementering van hierdie Wet of ’n belastingheffings-Wet. 35 Voorwaardes ten opsigte van gelisensieerde vervoerders - 645 Verify source ↗
Algemene voorwaardes voorgeskryf by reël ingevolge artikel 642(1)(a) en
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.
645. Algemene voorwaardes voorgeskryf by reël ingevolge artikel 642(1)(a) en spesiale voorwaardes beoog in artikel 642(1)(b) ten opsigte van gelisensieerde vervoerders kan voorwaardes insluit wat— 40 (a) die dienste bepaal wat deur die vervoerder verskaf mag of moet word of nie verskaf mag word nie; (b) die aktiwiteite bepaal wat deur die vervoerder verrig mag of moet word of nie verrig mag word nie; (c) die klasse of soorte of ander kategorieë van goedere bepaal wat deur die 45 vervoerder vervoer mag of moet word of nie vervoer mag word nie; (d) vereistes bepaal wat met die vervoer van goedere verband hou; (e) tegniese spesifikasies en ander vereistes bepaal wat ten opsigte van voertuie of houers vir die vervoer van goedere gebruik word; vereistes bepaal vir die merk van voertuie of houers wat vir die vervoer van goedere gebruik word; (f) (g) vereistes bepaal vir die seël van vervoerde goedere; en (h) die omstandighede bepaal waarin en die voorwaardes waarop die vervoer van goedere aan ander gelisensieerde vervoerders gesubkontrakteer mag word. 50 540 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 Conditions in respect of licensed customs brokers 540 - 646 Verify source ↗
General conditions prescribed by rule in terms of section 642(1)(a) and special
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.
646. General conditions prescribed by rule in terms of section 642(1)(a) and special conditions contemplated in section 642(1)(b) in respect of licensed customs brokers may include conditions restricting the customs broker business for which the licence is issued. Period of validity of licences 647. (1) A licence— (a) (b) takes effect from a date specified in the licence; and remains, subject to subsections (2) and (4), in force for a period of three years from that date or for such shorter period as may be specified in the licence. (2) If during the validity period of a licence accredited client status is granted to the licensee in terms of Chapter 30, that licence remains despite subsection (1)(b) but subject to subsection (4) in force until the end of the period for which the accredited client status certificate was issued. (3) A licence issued in respect of premises or a facility referred to in section 629(a)(i) to (xx) or (b) lapses if the licensee ceases to be the owner of, or the holder of a lease on or other right to manage, those premises or facility. (4) The period of validity of a licence as applicable in terms of subsection (1)(b) or (2) cease to apply if— (a) (b) the customs authority withdraws the licence in terms of Part 6; or the licence lapses in terms of subsection (3). 5 10 15 20 Part 4 Renewal of licences Application for renewal of licences 648. (1) A licensee may not later than 30 calendar days before the expiry of a licence, read with section 909, apply for the renewal of the licence in accordance with section 635. (2) If an application for renewal of a licence is not finalised by the customs authority before the expiry of the validity period of the licence, the customs authority may extend the validity period of the licence until the application is finalised. 25 30 Additional grounds for refusing applications for renewal
Part
CHAPTER 26
- 558 Verify source ↗
Reëls ingevolge artikel 903 uitgevaardig om die implementering van hierdie
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.
558. Reëls ingevolge artikel 903 uitgevaardig om die implementering van hierdie Hoofstuk te fasiliteer, kan insluit reëls wat— (a) dokumente voorskryf wat by die doeanegesag ingedien kan word om die oorsaak waarom goedere beskadig, vernietig, verlore of rekenskaploos is, te bewys; (b) enige bykomende besonderhede voorskryf wat ’n kennisgewing bedoel in artikel 542 of 549 moet bevat; (c) prosedures voorskryf hoe wrakgoed by die toepassing van hierdie Wet en ’n belastingheffings-Wet hanteer moet word, hetsy die wrakgoed uit goedere in vry sirkulasie bestaan of nie; en (d) die toepassing van hierdie Hoofstuk op wrakgoed bestaande uit goedere wat nie in vry sirkulasie is nie reguleer. 15 20 25 30 Misdrywe ingevolge hierdie Hoofstuk 559. (1) ’n Persoon bedoel in— (a) artikel 542(2) is aan ’n misdryf skuldig indien daardie persoon versuim om aan artikel 542(1) of (4) te voldoen; (b) artikel 549(2) is aan ’n misdryf skuldig indien daardie persoon versuim om 35 (c) aan artikel 549(1) of (4) te voldoen; of artikel 556(2) is aan ’n misdryf skuldig indien daardie persoon versuim om aan artikel 556(1) te voldoen. (2) ’n Persoon is aan ’n misdryf skuldig indien daardie persoon artikel 557(1) oortree of versuim om aan artikel 557(2) te voldoen. HOOFSTUK 26 OORGEE VAN GOEDERE AAN KOMMISSARIS EN VERNIETIGING VAN GOEDERE ONDER DOEANETOESIG Doel en toepassing van hierdie Hoofstuk 560. (1) Die doel van hierdie Hoofstuk is om voorsiening te maak vir— (a) die vrywillige oorgee aan die Kommissaris van goedere wat nie in vry sirkulasie is nie; en (b) die vernietiging van goedere onder doeanetoesig. (2) Hierdie Hoofstuk is nie van toepassing op verbode, beperkte, sektorbeheerde en nagemaakte goedere nie, en met sodanige goedere moet daar volgens voorskrif van Hoofstukke 35 en 36, soos ook al gepas mag wees, gehandel word. 40 45 50 492 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 492 Part 1 Abandonment of goods to Commissioner Goods that may be abandoned to Commissioner
Part
Part 4
- 588 Verify source ↗
This Part applies to all goods in a state warehouse or accounted for in a state
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.
588. This Part applies to all goods in a state warehouse or accounted for in a state warehouse in terms of section 580(3), excluding— (a) prohibited goods to be disposed of in terms of section 781 or 782; (b) restricted goods to be disposed of in terms of section 790 or 791; (c) sectorally controlled goods to be disposed of in terms of section 799; and (d) goods subject to a lien in terms of — section 704; or (i) (ii) a tax levying Act.396 Publication of lists of goods to which this Part applies 589. (1) The customs authority must— (a) compile a list as at a date determined by it of all goods to which this Part applies— (i) (ii) accounted for in each state warehouse in terms of section 580(3); and in each state warehouse; or (b) publish the list, in such a manner as may be determined by it. (2) A list referred to in subsection (1) must contain in respect of each lot— (a) a description of the goods; (b) (c) (d) (e) (f) the quantity; any marks and identification numbers on the goods; the name of the carrier who transported the goods; the transport document number of the goods; the date of arrival, in the case of imported goods, or intended export, in the case of goods to be exported; the name of the customs broker or other person who submitted a clearance declaration in respect of the goods, if any; the name of the state warehouse where the goods are kept, or in the case of goods retained at or removed to other premises in terms of section 580(1), the physical address of those premises; and any other information as may be determined by the customs authority. (3) The publication of a list in terms of subsection (1)(b) serves as public notification (g) (h) (i) 5 10 15 20 25 30 that the goods on the list— (a) may be sold in terms of section 592, if the goods are not reclaimed in terms of 35 section 590 within the period referred to in that section; (b) may be sold or may already have been sold in terms of section 593, if that section applies to the goods; or (c) may otherwise be disposed of or may already have been disposed of in terms of section 596, if that section applies to the goods. Reclaiming of goods in or accounted for in state warehouses 590. (1) A person entitled to goods in or accounted for in a state warehouse may, within a timeframe as may be prescribed by rule from the date of publication of the list reflecting those goods, read with sections 908 and 909, reclaim those goods— (a) (b) in the case of imported goods that have not been cleared for home use or a customs procedure, by submitting a clearance declaration to clear the goods for home use or a permissible customs procedure; in the case of imported goods under a customs procedure, by— (i) amending in accordance with section 174 the clearance declaration submitted in respect of the goods, to any extent necessary to secure release of the goods for that customs procedure; 40 45 50 - 396 Verify source ↗
See for instance Part 4 of Chapter 3 of the Customs Duty Act.
This section points the reader to Part 4 of Chapter 3 of the Customs Duty Act.
396. See for instance Part 4 of Chapter 3 of the Customs Duty Act. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 507 Wet No 31 van 2014 507 Deel 4 Beskikking oor goedere in of verreken in staatspakhuise Toepassing van hierdie Deel - 588 Verify source ↗
Hierdie Deel is van toepassing op alle goedere in ’n staatspakhuis of wat
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.
588. Hierdie Deel is van toepassing op alle goedere in ’n staatspakhuis of wat ingevolge artikel 580(3) in ’n staatspakhuis verreken word, uitgesonderd— (a) verbode goedere waaroor ingevolge artikel 781 of 782 beskik moet word; (b) beperkte goedere waaroor ingevolge artikel 790 of 791 beskik moet word; (c) (d) goedere onderworpe aan ’n retensiereg ingevolge— sektorbeheerde goedere waaroor ingevolge artikel 799 beskik moet word; en (i) artikel 704; of (ii) ’n belastingheffings-Wet.396 Publikasie van lyste van goedere waarop hierdie Deel van toepassing is 589. (1) Die doeanegesag moet— (a) ’n lys saamstel soos op ’n datum deur die doeanegesag bepaal van alle goedere waarop hierdie Deel van toepassing is wat— (i) (ii) in elke staatspakhuis is; of in elke staatspakhuis ingevolge artikel 580(3) verreken word; en (b) die lys publiseer op die wyse soos die doeanegesag mag bepaal. (2) ’n Lys bedoel in subartikel (1) moet ten opsigte van elke lot die volgende bevat: ’n Beskrywing van die goedere; (a) (b) die hoeveelheid; (c) enige merke en identifikasienommers op die goedere; (d) die naam van die vervoerder wat die goedere vervoer het; (e) die nommer van die vervoerdokument van die goedere; (f) die datum van aankoms, in die geval van ingevoerde goedere, of van beoogde uitvoer, in die geval van goedere bestem vir uitvoer; (g) die naam van die doeanemakelaar of ander persoon wat ’n klaringsbrief ten opsigte van die goedere ingedien het, as daar is; (h) die naam van die staatspakhuis waar die goedere gehou word, of in die geval van goedere gehou by of verwyder na ’n ander perseel ingevolge artikel 580(1), die fisiese adres van daardie perseel; en enige ander inligting soos deur die doeanegesag bepaal mag word. (3) Die publikasie van ’n lys ingevolge subartikel (1)(b) dien as openbare (i) kennisgewing dat die goedere op die lys— (a) (b) (c) ingevolge artikel 592 verkoop mag word, indien die goedere nie ingevolge artikel 590 teruggeëis word binne die tydperk in daardie artikel bedoel nie; ingevolge artikel 593 verkoop mag word of reeds verkoop mag wees, indien daardie artikel op die goedere van toepassing is; of ingevolge artikel 596 andersins oor beskik mag word of reeds oor beskik mag wees, indien daardie artikel op die goedere van toepassing is. Terugeis van goedere in of verreken in staatspakhuise 590. (1) ’n Persoon wat op goedere in of verreken in ’n staatspakhuis geregtig is, kan, binne ’n tydsraam vanaf die datum van publikasie van die lys wat daardie goedere aantoon, soos by reël, saamgelees met artikels 908 en 909, voorgeskryf mag word, daardie goedere terugeis— (a) (b) in die geval van ingevoerde goedere wat nie vir binnelandse gebruik of ’n doeaneprosedure geklaar is nie, deur ’n klaringsbrief in te dien vir die klaring van die goedere vir binnelandse gebruik of ’n toelaatbare doeaneprosedure; in die geval van ingevoerde goedere onder ’n doeaneprosedure, deur— (i) die klaringsbrief ingedien ten opsigte van die goedere, ooreenkomstig artikel 174 te wysig insoverre dit nodig mag wees om vrystelling van die goedere vir daardie doeaneprosedure te verseker; - 396 Verify source ↗
Kyk byvoorbeeld Deel 4 van Hoofstuk 3 van die Wet op Doeanereg.
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.
396. Kyk byvoorbeeld Deel 4 van Hoofstuk 3 van die Wet op Doeanereg. 5 10 15 20 25 30 35 40 45 50 508 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 508 (ii) replacing in accordance with section 97 any clearance declaration submitted in respect of the goods with a new clearance declaration to clear the goods for another customs procedure or for home use, as may be permissible in the circumstances; or (iii) complying with any other requirement of this Act or a tax levying Act 5 necessary to obtain possession of the goods; (c) (d) in the case of goods that were in free circulation destined for export but that have not been cleared for export, by submitting a clearance declaration to clear the goods for export; in the case of goods cleared for export that were in free circulation before cleared for export, by— (i) amending in accordance with section 174 the clearance declaration submitted in respect of the goods, to any extent necessary to secure release of the goods for export; 10 (ii) withdrawing the clearance declaration for export; or (iii) complying with any other requirement of this Act or a tax levying Act 15 necessary to obtain possession of the goods; (e) (f) in the case of goods manufactured in the Republic to which the Excise Duty Act applies, by complying with the requirements of that Act necessary to obtain possession of the goods; or in the case of goods of a category not referred to in paragraph (a), (b), (c), (d) or (e), by complying with any requirements as may be prescribed by rule for that category of goods. (2) Subsection (1) does not apply in respect of goods that— (a) are or have been dealt with in terms of section 593; (b) have been abandoned to the Commissioner; (c) have been seized or confiscated; or (d) that are to be destroyed. Removal of reclaimed goods 591. (1) If the customs authority releases goods reclaimed in terms of section 590(1) for home use or a customs procedure or otherwise approves the reclaim, the goods must be removed from the state warehouse or other premises where the goods are kept within a timeframe as may be prescribed by rule from the date of release or approval. (2) No goods may be removed in terms of subsection (1) unless all claims referred to 20 25 30 in section 595(1)(a) to (g) as may be applicable to the goods have been paid. 35 Sale of goods 592. (1) The customs authority may sell goods reflected in a list published in terms of section 589(1)(b)— (a) (b) (c) (d) if the goods were not reclaimed in terms of section 590(1) within the period applicable to the goods; if the goods were reclaimed but release of the goods for home use or the required customs procedure was refused397 or the reclaim was otherwise not approved; if section 591 applies to the goods and the goods are not removed from the state warehouse or premises where the goods are kept within the period applicable to the goods; or if the goods are confiscated or abandoned goods. (2) Imported goods sold in terms of this section are excluded from section 89 and those goods may be allowed into free circulation without clearance for home use, subject to section 599. (3) Subsection (1) does not— (a) prevent goods from being dealt with in accordance with section 593; or 40 45 50 - 397 Verify source ↗
See sections 99 and 100 and other provisions regulating the release of goods.
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.
397. See sections 99 and 100 and other provisions regulating the release of goods. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 509 Wet No 31 van 2014 509 (ii) enige klaringsbrief ingedien ten opsigte van die goedere, ooreenkomstig artikel 97 deur ’n nuwe klaringsbrief te vervang om die goedere vir ’n ander doeaneprosedure of vir binnelandse gebruik te klaar, soos in die omstandighede toelaatbaar mag wees; of te voldoen aan enige ander voorskrif van hierdie Wet of ’n belastingheffings-Wet wat nodig mag wees om besit van die goedere te verkry; (iii) in die geval van goedere bestem vir uitvoer wat in vry sirkulasie was maar wat nie vir uitvoer geklaar is nie, deur ’n klaringsbrief vir die klaring van die goedere vir uitvoer in te dien; in die geval van goedere vir uitvoer geklaar wat in vry sirkulasie was voordat dit vir uitvoer geklaar is, deur— (i) die klaringsbrief ten opsigte van die goedere ingedien, ooreenkomstig artikel 174 te wysig insoverre dit nodig mag wees om vrystelling van die goedere vir uitvoer te verseker; (ii) die klaringsbrief vir uitvoer terug te trek; of (iii) ’n te voldoen aan enige ander voorskrif van hierdie Wet of belastingheffings-Wet wat nodig mag wees om besit van die goedere te verkry; in die geval van goedere in die Republiek vervaardig waarop die Wet op Aksynsreg van toepassing is, deur te voldoen aan die voorskrifte van daardie Wet wat nodig mag wees is om besit van die goedere te verkry; of in die geval van goedere van ’n kategorie nie in paragraaf (a), (b), (c), (d) of (e) vermeld nie, deur te voldoen aan enige vereistes soos by reël vir daardie kategorie goedere voorgeskryf mag word. (c) (d) (e) (f) (2) Subartikel (1) is nie van toepassing nie ten opsigte van goedere— (a) waarmee daar ingevolge artikel 593 gehandel word of was; (b) wat aan die Kommissaris oorgegee is; (c) waarop beslag gelê is of wat gekonfiskeer is; of (d) wat vernietig moet word. Verwydering van teruggeëisde goedere 591. (1) Indien die doeanegesag teruggeëisde goedere ingevolge artikel 590(1) vir binnelandse gebruik of ’n doeaneprosedure vrystel of andersins die terugeis goedkeur, moet die goedere van die staatspakhuis of ander perseel waar die goedere gehou word, verwyder word binne ’n tydsraam vanaf die datum van vrystelling of goedkeuring, soos by reël voorgeskryf mag word. (2) Geen goedere mag ingevolge subartikel (1) verwyder word tensy alle eise bedoel in artikel 595(1)(a) tot (g) wat op die goedere van toepassing mag wees, betaal is nie. Verkoop van goedere 5 10 15 20 25 30 35 592. (1) Die doeanegesag kan goedere op ’n lys ingevolge artikel 589(1)(b) 40 gepubliseer, verkoop— (a) (b) (c) (d) indien die goedere nie ingevolge artikel 590(1) binne die tydperk wat vir die goedere geld, teruggeëis word nie; indien die goedere wel teruggeëis is maar vrystelling van die goedere vir binnelandse gebruik of die vereiste doeaneprosedure geweier word397 of die terugeis andersins nie goedgekeur word nie; indien artikel 591 op die goedere van toepassing is en die goedere nie binne die tydperk wat vir die goedere geld van die staatspakhuis of perseel waar die goedere gehou word, verwyder word nie; of indien die goedere gekonfiskeerde of oorgegewe goedere is. 45 50 (2) Ingevoerde goedere wat ingevolge hierdie artikel verkoop word, is van artikel 89 uitgesluit en daardie goedere kan in vry sirkulasie sonder klaring vir binnelandse gebruik, behoudens artikel 599, toegelaat word. (3) Subartikel (1)— (a) belet nie dat daar met goedere ooreenkomstig artikel 593 gehandel word nie; 55 of - 397 Verify source ↗
Kyk artikels 99 en 100 en ander bepalings wat die vrystelling van goedere reguleer.
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.
397. Kyk artikels 99 en 100 en ander bepalings wat die vrystelling van goedere reguleer. 510 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 510 (b) apply to goods of a kind referred to in section 596(2)(b) or (c). Urgent sales 593. (1) The customs authority may sell immediately goods that are not of a kind referred to in section 596(2)(b) or (c)— (a) (b) if those goods are of a perishable or dangerous nature; or if a delay in the sale of the goods would result in diminishing proceeds that would not be sufficient to cover claims referred to in section 595(1)(a) to (g), as may be applicable to the goods. 5 (2) Imported goods sold in terms of this section are excluded from section 89 and those goods may be allowed into free circulation without clearance for home use, subject to section 599. 10 Manner of sale 594. (1) Goods may be sold in terms of section 592 or 593 in any manner determined by the Commissioner, which may include a sale— (a) by public auction; (b) by public or closed tender; or (c) out of hand, when appropriate. (2) Dutiable imported goods confiscated in terms of section 766 may be sold in terms of subsection (1) only above a price set by the Commissioner at a level that would not undermine the local production of goods of the relevant kind. Application of proceeds of sales 595. (1) The proceeds of the sale of goods in terms of section 592 or 593 must be applied to pay the following claims in the order of preference as indicated below: (a) Any tax, interest or administrative penalty payable on the goods in terms of this Act or a tax levying Act; (c) (b) any expenses incurred by the Commissioner in connection with the goods and any amounts payable in terms of section 575(2) to the Commissioner in connection with the goods; any amounts payable in terms of— (i) section 575(2) to the licensee of a licensed state warehouse in connection with the goods, if the goods were kept in a licensed state warehouse; or section 585(2) to the licensee of premises where the goods were kept, if the goods were retained at or removed to such premises in terms of section 580(1); (ii) 15 20 25 30 (d) any charges payable to a seaport, airport or railway authority in connection 35 (e) with the goods; any charges payable in connection with the goods to a carrier or licensee of a customs controlled area; (f) any expenses payable to a person in terms of section 573 or 583; and (g) any freight and salvage as provided for in section 16 of the Wreck and Salvage Act, 1996 (Act No. 94 of 1996). (2) Any surplus remaining after all claims in terms of subsection (1) have been met, must on written application by the owner of the goods be paid to the owner: Provided that— (a) (b) the application is supported by proof of ownership of the goods; and is received by the Commissioner within three years of the date of sale of the goods. (3) Subsection (2) does not apply to confiscated or abandoned goods, and any surplus remaining after all claims in terms of subsection (1) have been met accrues to the National Revenue Fund. 40 45 50 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 511 Wet No 31 van 2014 511 (b) is nie van toepassing op goedere van ’n soort in artikel 596(2)(b) of (c) bedoel nie. Dringende verkope 593. (1) Die doeanegesag kan goedere wat nie van ’n soort bedoel in artikel 596(2)(b) of (c) is nie, onmiddellik verkoop— 5 (a) (b) indien daardie goedere van ’n bederfbare of gevaarlike aard is; of indien ’n vertraging in die verkoop van die goedere verminderende opbrengs tot gevolg sou hê wat nie voldoende sal wees om die eise bedoel in artikel 595(1)(a) tot (g) wat op die goedere van toepassing mag wees, te dek nie. (2) Ingevoerde goedere wat ingevolge hierdie artikel verkoop word, is van artikel 89 uitgesluit en daardie goedere kan in vry sirkulasie sonder klaring vir binnelandse gebruik, behoudens artikel 599, toegelaat word. 10 Wyse van verkoop 594. (1) Goedere kan ingevolge artikel 592 of 593 op enige wyse bepaal deur die Kommissaris verkoop word, met inbegrip van ’n verkoop— (a) deur openbare veiling; (b) deur openbare of geslote tender; of (c) uit die hand, waar gepas. (2) Belasbare ingevoerde goedere wat ingevolge artikel 766 gekonfiskeer is, kan ingevolge subartikel (1) verkoop words slegs bokant ’n prys wat deur die Kommissaris vasgestel word op ’n vlak wat nie die plaaslike produksie van goedere van die betrokke soort sal ondermyn nie. Aanwending van opbrengs van verkope 595. (1) Die opbrengs van die verkoop van goedere ingevolge artikel 592 of 593 moet aangewend word om die volgende eise te betaal in die rangorde van voorkeur soos hieronder aangedui: (a) Enige belasting, rente of administratiewe boete wat ingevolge hierdie Wet of ’n belastingheffings-Wet op die goedere betaalbaar is; (c) (b) enige onkoste wat deur die Kommissaris in verband met die goedere ingevolge artikel 575(2) aan die aangegaan is en enige bedrae wat Kommissaris in verband met die goedere betaalbaar is; enige bedrae wat ingevolge— (i) artikel 575(2) aan die lisensiehouer van ’n gelisensieerde staatspakhuis in verband met die goedere betaalbaar is, indien die goedere in ’n gelisensieerde staatspakhuis gehou is; of (ii) artikel 585(2) aan die lisensiehouer van ’n perseel betaalbaar is waar die goedere gehou is, indien die goedere ingevolge artikel 580(1) by so ’n perseel gehou of na so ’n perseel verwyder is; (d) enige gelde wat aan ’n seehawe-, lughawe- of spoorweggesag in verband met (e) die goedere betaalbaar is; enige gelde wat aan ’n vervoerder of lisensiehouer van ’n doeanebeheergebied in verband met die goedere betaalbaar is; (f) enige koste betaalbaar aan ’n persoon ingevolge artikel 573 of 583; en (g) enige vrag en berging waarvoor in artikel 16 van die Wet op Wrakke en Berging, 1996 (Wet No. 94 van 1996), voorsiening gemaak is. (2) Enige surplus wat oorbly nadat alle eise ingevolge subartikel (1) betaal is, moet op skriftelike aansoek deur die eienaar van die goedere aan die eienaar betaal word: Met dien verstande dat— (a) die aansoek gestaaf moet word deur bewys van eiendomsreg van die goedere; en (b) die aansoek deur die Kommissaris binne drie jaar vanaf die datum van verkoop van die goedere ontvang word. (3) Subartikel (2) is nie van toepassing op gekonfiskeerde of oorgegewe goedere nie, en enige surplus wat oorbly nadat alle eise ingevolge subartikel (1) betaal is, val die Nasionale Inkomstefonds toe. 15 20 25 30 35 40 45 50 55 512 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 Disposal of goods otherwise than by sales 512 596. (1) The Commissioner is not bound to sell goods referred to in section 592 or 593 and may, subject to subsection (3), instead of selling the goods dispose of the goods in any appropriate manner, including by— (a) donating the goods for welfare purposes; (b) appropriating the goods to an organ of state, including SARS, for use by that 5 organ of state; (c) making the goods available as humanitarian aid to communities in the Republic or to another country; and (d) destroying the goods. (2) Subsection (1) must be applied, as may be appropriate in the circumstances, to— (a) unsold goods if efforts to sell the goods have been fruitless; (b) goods that cannot economically be sold having regard to the nature or condition of the goods; or (c) goods that pose a risk to public safety, health or morals. (3) Dutiable imported goods confiscated in terms of section 766 may be disposed of in terms of subsection (1) only in a way that would not undermine the local production of goods of that kind. (4) Goods disposed of in terms of subsection (1) may be removed from the state warehouse or premises where the goods are kept as the customs authority may direct. (5) Disposal of goods in terms of subsection (1) does not affect the liability of a person responsible in terms of this Act or a tax levying Act for paying any tax, expenses or charges in respect of the goods. 10 15 20 (6) Imported goods disposed of in terms of this section are excluded from section 89 and those goods may be allowed into free circulation without clearance for home use. 25 Non-compliance with sales conditions - 597 Verify source ↗
If the purchaser of goods sold in terms of section 592 or 593 fails to comply with
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.
597. If the purchaser of goods sold in terms of section 592 or 593 fails to comply with any condition subject to which the goods were sold within a timeframe as may be prescribed by rule from the date of sale, read with sections 908 and 909— the sale becomes null and void; (a) (b) any amounts paid by the purchaser less expenses incurred with the sale, storage and handling of the goods may be refunded to the purchaser, but the Commissioner is not bound to refund such amounts; and the goods may be resold or section 596 may be applied to the goods. (c) Removal of goods following sale of goods 30 35 598. (1) Goods sold in terms of section 592 or 593 must be removed from the state warehouse or premises where the goods are kept, provided that— (a) (b) the purchase price has been paid; and the conditions of sale have been complied with. (2) If the goods are not removed within a timeframe as may be prescribed by rule from 40 the date of sale of the goods, read with sections 908 and 909— (a) (b) the purchaser becomes liable from that date for any amounts payable in terms of section 575(1)(a) and (b) or 585(1) and may not remove the goods unless those amounts are paid; or the customs authority may direct that section 597 be applied to the goods. 45 Tax consequences of goods sold or otherwise disposed of in terms of this Part - 599 Verify source ↗
Goods sold in terms of section 592 or 593 must for tax purposes—
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.
599. Goods sold in terms of section 592 or 593 must for tax purposes— STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 513 Wet No 31 van 2014 Beskikking oor goedere anders as deur verkope 513 596. (1) Die Kommissaris is nie verplig om goedere bedoel in artikel 592 of 593 te verkoop nie en kan, behoudens subartikel (3), in stede daarvan om die goedere te verkoop, oor die goedere op enige gepaste wyse beskik, met inbegrip daarvan— (a) om die goedere vir welsynsdoeleindes te skenk; (b) om die goedere aan ’n staatsorgaan, met inbegrip van SAID, vir gebruik deur 5 daardie staatsorgaan toe te wys; (c) om die goedere as humanitêre bystand aan gemeenskappe in die Republiek of aan ’n ander land beskikbaar te stel; en (d) om die goedere te vernietig. 10 (2) Subartikel (1) moet, soos in die omstandighede gepas mag wees, toegepas word op— (a) onverkoopte goedere indien pogings om die goedere te verkoop vrugteloos was; (b) goedere wat nie ekonomies verkoop kan word nie inaggenome die aard of 15 toestand van die goedere; of (c) goedere wat ’n risiko vir openbare veiligheid, gesondheid of morele waardes inhou. (3) Oor belasbare ingevoerde goedere wat ingevolge artikel 766 gekonfiskeer is, kan daar ingevolge subartikel (1) beskik word slegs op ’n wyse wat nie die plaaslike produksie van goedere van daardie soort sal ondermyn nie. (4) Goedere waaroor daar (1) beskik is, kan van die ingevolge subartikel staatspakhuis of perseel waar die goedere gehou word, verwyder word soos die doeanegesag mag gelas. (5) Beskikking oor goedere ingevolge subartikel (1) raak nie die aanspreeklikheid van ’n persoon wat ingevolge hierdie Wet of ’n belastingheffings-Wet verantwoordelik is vir die betaling van enige belasting, onkoste of gelde ten opsigte van die goedere nie. (6) Ingevoerde goedere waaroor daar ingevolge hierdie artikel beskik word, is van artikel 89 uitgesluit en daardie goedere kan in vry sirkulasie sonder klaring vir binnelandse gebruik toegelaat word. Nie-voldoening aan verkoopsvoorwaardes - 597 Verify source ↗
Indien die koper van goedere ingevolge artikel 592 of 593 verkoop, versuim om
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.
597. Indien die koper van goedere ingevolge artikel 592 of 593 verkoop, versuim om aan ’n voorwaarde waaronder die goedere verkoop is, binne ’n tydperk vanaf die datum van verkoop soos by reël, saamgelees met artikels 908 en 909, voorgeskryf mag word, te voldoen— (a) word die verkoop nietig; (b) kan enige bedrae deur die koper betaal, minus onkoste met die verkoop, berging en hantering van die goedere aangegaan, aan die koper terugbetaal word, maar die Kommissaris is nie verplig om sodanige bedrae terug te betaal nie; en (c) kan die goedere herverkoop of artikel 596 op die goedere toegepas word. Verwydering van goedere na verkoop van goedere 598. (1) Goedere ingevolge artikel 592 of 593 verkoop, moet van die staatspakhuis of perseel waar die goedere gehou word, verwyder word mits— (a) die koopprys betaal is; en (b) daar aan die voorwaardes van verkoop voldoen is. (2) Indien die goedere nie binne ’n tydperk vanaf die datum van verkoop van die goedere, soos by reël, saamgelees met artikels 908 en 909, voorgeskryf mag word, verwyder word nie— (a) word die koper vanaf daardie datum aanspreeklik vir enige bedrae wat ingevolge artikel 575(1)(a) en (b) of 585(1) betaalbaar is en mag die koper nie die goedere verwyder tensy daardie bedrae betaal is nie; of (b) kan die doeanegesag gelas dat artikel 597 op die goedere toegepas word. 20 25 30 35 40 45 50 Belastinggevolge van goedere verkoop of andersins oor beskik ingevolge hierdie Deel 55 - 599 Verify source ↗
Goedere ingevolge artikel 592 of 593 verkoop, moet vir belastingdoeleindes—
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.
599. Goedere ingevolge artikel 592 of 593 verkoop, moet vir belastingdoeleindes— 514 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 514 (a) (b) in the case of imported goods, regarded to be cleared for home use under Chapter 8 insofar as the goods are not already in terms of another provision of this Act regarded to be cleared for home use under that Chapter; or in the case of goods that were in free circulation before being removed to or accounted for in a state warehouse, regarded to have reverted to free circulation insofar as the goods are not already in terms of another provision of this Act regarded to have reverted to free circulation. Part 5 Other matters Rules to facilitate implementation of this Chapter - 406 Verify source ↗
See for instance section 605(2).
This provision points to section 605(2) as an example.
406. See for instance section 605(2). - 407 Verify source ↗
The executor or administrator may in such a case apply for a new registration.
The executor or administrator may apply for a new registration in the relevant case.
407. The executor or administrator may in such a case apply for a new registration. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 523 Wet No 31 van 2014 523 Deel 3 Hernuwing en wysiging van registrasiesertifikate Aansoek om hernuwing van registrasiesertifikate 615. (1) ’n Persoon bedoel in artikel 614(2) kan, nie later nie as 30 kalenderdae ingevolge daardie voordat ’n registrasiesertifikaat, saamgelees met artikel 909, subartikel verval, om hernuwing van die sertifikaat aansoek doen. 5 (2) Artikels 608, 609 en 610, met enige nodige aanpassings soos die samehang mag vereis, is op aansoeke om hernuwing van registrasiesertifikate van toepassing. (3) Indien ’n aansoek om hernuwing van ’n registrasiesertifikaat nie afgehandel word voor die verstryking van die sertifikaat nie, kan die doeanegesag die geldigheid van die sertifikaat verleng totdat die aansoek afgehandel word. 10 Uitreik van hernuwingsregistrasiesertifikate 616. (1) Wanneer ’n aansoek om hernuwing van ’n registrasiesertifikaat goedgekeur word, moet die doeanegesag ’n nuwe registrasiesertifikaat aan, en in die naam van, die applikant uitreik. (2) Die nuwe registrasiesertifikaat moet aan die applikant oorhandig of per geregistreede pos of deur middel van ’n veilige elektroniese proses aan die applikant versend word. (3) Artikels 611, 612, 613 en 614, met enige nodige veranderings soos die samehang mag vereis, is op nuwe registrasiesertifikate uitgereik ingevolge hierdie Deel van toepassing. Wysiging van registrasiesertifikate 617. (1) ’n Registrasiesertifikaat kan volgens voorskrif van enige reëls wat voorgeskryf mag word, gewysig word— (a) op aansoek deur die houer van die sertifikaat; of (b) op inisiatief van die doeanegesag. (2) ’n Registrasiesertifikaat kan gewysig word deur— (a) die doel van die registrasie uit te brei of te beperk; (b) enige besonderhede op die sertifikaat op te dateer of te verander; of (c) ’n tegniese of redaksionele fout reg te stel. (3) ’n Wysiging van ’n registrasiesertifikaat word op ’n datum bepaal deur die doeanegesag van krag. Deel 4 Opskorting of intrekking van registrasie Gronde vir opskorting of intrekking van registrasie 618. (1) Die doeanegesag moet die registrasie van ’n persoon intrek indien daardie persoon— (a) die registrasie onder valse voorwendsels bekom het; (b) nie meer op registrasie ingevolge ’n bepaling van hierdie Wet406 of ’n belastingheffings-Wet geregtig is nie; of (c) gesekwestreer of gelikwideer word.407 15 20 25 30 35 40 (2) Die doeanegesag kan die registrasie van ’n persoon opskort of intrek indien, gedurende die geldigheidstydperk van die registrasie— (a) die geregistreerde persoon— (i) enige voorwaarde wat ingevolge artikel 613 op die registrasie van 45 toepassing is in ’n wesenlik opsig verbreek het; of (ii) versuim het om op of voor die sperdatum vir betaling enige belasting of ander bedrag aan die Kommissaris te betaal op enige goedere waarvoor - 406 Verify source ↗
Kyk byvoorbeeld artikel 605(2).
This provision points the reader to article 605(2) as an example.
406. Kyk byvoorbeeld artikel 605(2). - 407 Verify source ↗
Die eksekuteur of administrateur kan in so ’n geval om ’n nuwe registrasie aansoek doen.
An executor or administrator may apply for a new registration in that case.
407. Die eksekuteur of administrateur kan in so ’n geval om ’n nuwe registrasie aansoek doen. 524 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 524 or other amount on any goods for which that person is liable in terms of this Act or a tax levying Act; or (b) the registered person or an employee of the registered person in a managerial position, or if the registered person is a juristic entity, a director, administrator or trustee of the registered juristic entity— (i) has breached a provision of this Act or a tax levying Act in a material respect; (ii) has been convicted of an offence under this Act or a tax levying Act; or (iii) has been convicted of an offence involving fraud or dishonesty. (3) Subsection (2)(b) does not apply if the registered person was not a party to, or could not have prevented, or did not benefit in any material respect from, any such breach or offence by such employee, director, administrator or trustee. Process 619. (1) If the customs authority intends to suspend or withdraw the registration of a person in terms of section 618, the customs authority must first— (a) notify that person by registered post or secured electronic means of— (i) (ii) the proposed suspension or withdrawal; and the reasons for the proposed suspension or withdrawal; and (b) give that person an opportunity to submit representations on the proposed suspension or withdrawal within 30 calendar days of the date the notification referred to in paragraph (a) was posted or transmitted to that person, read with section 908. (2) The customs authority may despite subsection (1) suspend the registration of a person with immediate effect if circumstances so demand, but in such a case that person is entitled to submit to the customs authority representations on the suspension within 30 days after the registration has been suspended, read with section 908. Communication of decisions to suspend or withdraw registration - 620 Verify source ↗
If the customs authority decides to suspend or withdraw the registration of a
If the customs authority suspends or withdraws a person’s registration, it must notify that person and explain the decision.
620. If the customs authority decides to suspend or withdraw the registration of a person, the customs authority must— (a) notify the relevant person of the decision, indicating— (b) the period for which the registration is suspended; or the date from which the registration is withdrawn; and (i) (ii) in the notification— (i) give reasons for the decision; and (ii) draw that person’s attention to the fact that an appeal may be lodged against the decision in terms of Chapter 37, if such appeal is available in the circumstances of the decision. Part 5 General matters Provision of security - 649 Verify source ↗
In addition to the general grounds on which an application for the renewal of a
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.
649. In addition to the general grounds on which an application for the renewal of a licence must or may be refused in terms of section 637 or 639, the customs authority may refuse such an application also on the ground that— (a) (b) the applicant has breached in a material respect any general or special condition applicable to the licence in terms of section 642(1); or the licensee has not engaged in the activity for which the licence was issued for a period of at least one year preceding the date of the application for the renewal of a licence. Issuing of renewed licences 650. (1) If the customs authority decides to grant an application for the renewal of a licence, the customs authority must issue a new licence to and in the name of the applicant. (2) The new licence must be— (a) handed to the applicant; or (b) sent by registered post or secured electronic means to the applicant. (3) Sections 641 to 647 apply with the necessary changes as the context may require to new licences issued in terms of this Part. 35 40 45 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 541 Wet No 31 van 2014 541 Voorwaardes ten opsigte van gelisensieerde doeanemakelaars - 646 Verify source ↗
Algemene voorwaardes by reël ingevolge artikel 642(1)(a) voorgeskryf en
Licensed customs brokers may face business-limiting conditions, and license validity/renewal is tightly time-bound.
646. Algemene voorwaardes by reël ingevolge artikel 642(1)(a) voorgeskryf en spesiale voorwaardes beoog in artikel 642(1)(b) ten opsigte van gelisensieerde doeanemakelaars kan voorwaardes insluit wat die doeanemakelaar se besigheid waarvoor die lisensie uitgereik word, beperk. Tydperk van geldigheid van lisensies 647. (1) ’n Lisensie— (a) word van krag vanaf ’n datum in die lisensie gespesifiseer; en (b) bly, behoudens subartikels (2) en (4), van krag vir ’n tydperk van drie jaar vanaf daardie datum of vir die korter tydperk soos in die lisensie gespesifiseer mag word. (2) Indien geakkrediteerde kliëntstatus gedurende die geldigheidstydperk van ’n lisensie ingevolge Hoofstuk 30 aan die lisensiehouer verleen word, bly daardie lisensie, ondanks subartikel (1)(b) maar behoudens subartikel (4), van krag tot die einde van die tydperk waarvoor die sertifikaat van geakkrediteerde kliëntstatus uitgereik is. (3) ’n Lisensie wat ten opsigte van ’n perseel of ’n fasiliteit bedoel in artikel 629(a)(i) tot (xx) of (b) uitgereik is, verval indien die lisensiehouer ophou om die eienaar van, of die houer van ’n huurkontrak in, daardie perseel te wees, of ’n ander reg om daardie perseel of fasiliteit te bestuur, te hou. (4) Die geldigheidstydperk van ’n lisensie soos ingevolge subartikel (1)(b) of (2) van toepassing is, hou op om van toepassing te wees indien— (a) die doeanegesag die lisensie ingevolge Deel 6 intrek; of (b) die lisensie ingevolge subartikel (3) verval. Deel 4 Hernuwing van lisensies Aansoek om hernuwing van lisensies 648. (1) ’n Lisensiehouer kan nie later nie as 30 kalenderdae voordat ’n lisensie, saamgelees met artikel 909, verval om die hernuwing van die lisensie ooreenkomstig artikel 635 aansoek doen. (2) Indien ’n aansoek om hernuwing van ’n lisensie nie deur die doeanegesag afgehandel word voor verstryking van die geldigheidstyperk van die lisensie nie, kan die doeanegesag die geldigheidstydperk van die lisensie verleng totdat die aansoek afgehandel word. Bykomende gronde vir weiering van aansoeke om hernuwing - 649 Verify source ↗
Benewens die algemene gronde waarop ’n aansoek om hernuwing van ’n lisensie
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.
649. Benewens die algemene gronde waarop ’n aansoek om hernuwing van ’n lisensie ingevolge artikel 637 of 639 geweier moet of kan word, kan die doeanegesag so ’n aansoek ook weier op die grond daarvan dat— (a) die applikant enige algemene of spesiale voorwaarde wat ingevolge artikel 642(1) op die lisensie van toepassing is in ’n wesenlike opsig verbreek het; of (b) die lisensiehouer vir minstens een jaar wat die datum van die aansoek om hernuwing van ’n lisensie vooraf gegaan het, nie in die aktiwiteit waarvoor die lisensie uitgereik is betrokke was nie. Uitreik van hernuwingslisensies 650. (1) Indien die doeanegesag besluit om ’n aansoek om hernuwing van ’n lisensie toe te staan, moet die doeanegesag ’n nuwe lisensie aan, en in die naam van, die applikant uitreik. (2) Die nuwe lisensie moet— (a) aan die applikant oorhandig word; of (b) per geregistreerde pos of deur middel van ’n veilige elektroniese proses aan die applikant versend word. (3) Artikels 641 tot 647, met die nodige aanpassings soos die samehang mag vereis, is op nuwe lisensies uitgereik ingevolge hierdie Deel van toepassing. 5 10 15 20 25 30 35 40 45 50 542 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 542 Part 5 Amendment of licences General 651. (1) A licence may be amended— (a) on application by the licensee; or (b) on initiative of the customs authority. (2) A licence may be amended by— (a) changing, removing or substituting any condition referred to in section 642(1)(b), or attaching any new condition; (b) extending or limiting the purposes for which the licence was issued; (c) updating or changing any detail on the licence; or (d) correcting a technical or editorial error. (3) An amendment to a licence takes effect on a date determined by the customs authority. Application for amendment of licence
Part
Part 5
- 600 Verify source ↗
Rules made in terms of section 903 to facilitate the implementation of this
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.
600. Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules prescribing— (a) (b) the manner in which goods removed to a state warehouse, or retained at or labelled or removed to any licensed premises, must be kept, marked, otherwise dealt with; and the conditions on which such goods are kept or otherwise dealt with. Offences in terms of this Chapter 5 10 15 601. (1) A person is guilty of an offence if that person— (a) contravenes section 574 or 584(a) or (b); or (b) fails to comply with section 570(1)(a) or (b), 571(1) or (2) or a direction of the customs authority issued in terms of section 570(2) or 580(1). 20 (2) The licensee of a state warehouse is guilty of an offence if that licensee fails to comply with section 576(1) or (2), 577(1) or 578. (3) A person— (a) who must remove goods in terms of a direction or authorisation is guilty of an 25 (b) offence if that person fails to comply with section 581; or in charge of premises where goods are kept in terms of a direction or authorisation issued in terms of section 580(1) is guilty of an offence if that person fails to comply with section 586. (4) A person entitled to goods that have been removed to a state warehouse is guilty 30 of an offence if that person fails to comply with section 591(1). (5) An offence referred to in subsection (1)(a) is a Category 1 offence. CHAPTER 28 REGISTRATION Part 1 Introductory provisions 35 Purpose of this Chapter - 621 Verify source ↗
The customs authority may in terms of Chapter 31 require a registered person to
The customs authority may require a registered person to provide security for certain tax or other risks.
621. The customs authority may in terms of Chapter 31 require a registered person to provide security to cover any— (a) tax risks referred to in section 686(1) in relation to goods imported, exported, received, stored, processed, handled or in any way dealt with, managed or controlled by the registered person or by a person for whom the registered person acts as a representative in the Republic; or (b) other risks referred to in section 686(2). Transfer of registration certificates - 622 Verify source ↗
A registration certificate may not be transferred.
A registration certificate may not be transferred.
622. A registration certificate may not be transferred. 5 10 15 20 25 30 35 40 45 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 525 Wet No 31 van 2014 525 daardie persoon ingevolge hierdie Wet of ’n belastingheffings-Wet aanspreeklik is; of (b) die geregistreerde persoon of ’n werknemer van die geregistreerde persoon in ’n bestuurspos, of indien die geregistreerde persoon ’n regsentiteit is, ’n direkteur, administrateur of trustee van die geregistreerde regsentiteit— (i) ’n bepaling van hierdie Wet of ’n belastingheffings-Wet in ’n wesenlike opsig verbreek het; (ii) aan ’n misdryf ingevolge hierdie Wet of ’n belastingheffings-Wet skuldig bevind word; of (iii) aan ’n misdryf wat bedrog of oneerlikheid behels, skuldig bevind word. (3) Subartikel (2)(b) is nie van toepassing nie indien die geregistreerde persoon nie ’n party tot so ’n breuk of misdryf deur so ’n werknemer, direkteur, administrateur of trustee was nie, of dit nie kon voorkom het nie, of nie in ’n wesenlike opsig voordeel daaruit getrek het nie. Proses 619. (1) Indien die doeanegesag voornemens is om die registrasie van ’n persoon ingevolge artikel 618 op te skort of in te trek, moet die doeanegesag eers— (a) daardie persoon per geregistreerde pos of deur middel van ’n veilige elektroniese proses in kennis stel van— (i) die voorgestelde opskorting of intrekking; en (ii) die redes vir die voorgestelde opskorting of intrekking; en (b) daardie persoon ’n geleentheid bied om binne 30 kalenderdae vanaf die datum waarop die kennisgewing bedoel in paragraaf (a) aan daardie persoon gepos of versend is, saamgelees met artikel 908, vertoë teen die beoogde opskorting of intrekking te rig. (2) Die doeanegesag kan, ondanks subartikel (1), die registrasie van ’n persoon met onmiddellike effek opskort indien die omstandighede dit nodig maak, maar in so ’n geval is daardie persoon daarop geregtig om binne 30 dae nadat die registrasie opgeskort is, saamgelees met artikel 908, vertoë teen die opskorting tot die doeanegesag te rig. Kommunikering van besluite om registrasie op te skort of in te trek - 620 Verify source ↗
Indien die doeanegesag besluit om die registrasie van ’n persoon op te skort of
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.
620. Indien die doeanegesag besluit om die registrasie van ’n persoon op te skort of in te trek, moet die doeanegesag— (a) die betrokke persoon van die besluit in kennis stel, met vermelding van— (b) (i) die tydperk waarvoor die registrasie opgeskort word; of (ii) die datum van wanneer af die registrasie ingetrek word; en in die kennisgewing— (i) (ii) daardie persoon se aandag vestig op die feit dat ’n appèl teen die besluit ingevolge Hoofstuk 37 aangeteken kan word, indien so ’n appèl in die omstandighede van die besluit beskikbaar is. redes vir die besluit gee; en Deel 5 Algemene aangeleenthede Stel van sekuriteit - 621 Verify source ↗
Die doeanegesag kan ingevolge Hoofstuk 31 van ’n geregistreerde persoon
Customs may require a registered person to provide security for certain tax and other risks. A registration certificate may not be transferred.
621. Die doeanegesag kan ingevolge Hoofstuk 31 van ’n geregistreerde persoon vereis om sekuriteit te stel ter dekking van enige— (a) belastingrisiko’s bedoel in artikel 686(1) met betrekking tot goedere ingevoer, uitgevoer, ontvang, geberg, geprosesseer, hanteer of op enige wyse mee gehandel, bestuur of beheer deur die geregistreerde persoon of deur ’n persoon vir wie die geregistreerde persoon as ’n verteenwoordiger in die Republiek optree; of (b) ander risiko’s in artikel 686(2) bedoel. Oordra van registrasiesertifikate 622. ’n Registrasiesertifikaat mag nie oorgedra word nie. 5 10 15 20 25 30 35 40 45 50 526 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 526 Change of circumstances on which application for registration was granted - 623 Verify source ↗
If any of the circumstances which were material to the granting of a registration
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.
623. If any of the circumstances which were material to the granting of a registration has changed, the registered person must— (a) notify the customs authority within a timeframe as may be prescribed by rule (b) from the date of the change, read with section 908; and submit a fresh application for registration, as the customs authority may require, reflecting the changed circumstances. 5 Consequences of expiry, suspension or withdrawal of registration 624. (1) As from the date of expiry of a registration or on which a suspension or withdrawal of a registration takes effect, the person who was registered may no longer carry on the activity for which that person was registered. (2) Subsection (1) applies in the case of the suspension of a registration only during the period for which the registration is suspended. (3) The customs authority may despite subsection (1), on such conditions as the customs authority may determine, including conditions relating to the provision of security, allow the affected person to continue with the activity for which that person was registered for a period necessary to wind up that activity, or, in the case of a suspension, to bring that activity to a halt. 10 15 Customs authority’s powers following expiry, suspension or withdrawal of registration 20 - 625 Verify source ↗
If the registration of a person has expired or has been suspended or withdrawn,
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.
625. If the registration of a person has expired or has been suspended or withdrawn, the customs authority may— (a) (b) (c) (d) take control of all or any specific goods in the custody of that person, as may be necessary— (i) for the protection of tax that may be, or become, payable on those goods; or to ensure that this Act or a tax levying Act is complied with in relation to those goods; (ii) remove, or require that person or the person in whose custody those goods are to remove, the goods to a customs controlled area specified by the customs authority; require or allow those goods to be cleared for home use or a permissible customs procedure; or require that person to pay any costs incurred by the Commissioner in carrying out any actions in terms of paragraph (a), (b) or (c). 25 30 35 Rules to facilitate implementation of this Chapter - 626 Verify source ↗
Rules made in terms of section 903 to facilitate the implementation of this
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).
626. Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules— (a) prescribing — registration types within each category of registration; (i) (ii) qualifying requirements for each category of registration or each 40 registration type; (b) prescribing processes for, and any other matters relating to, the amendment of registration certificates; (c) prescribing simplified registration processes for casual importers or exporters 45 importing or exporting goods below a prescribed value; (d) exempting importers or exporters referred to in paragraph (c) from any provision of this Chapter; (e) prescribing registration fees; and (f) prescribing conditions of registration. Offences in terms of this Chapter 627. (1) A person is guilty of an offence if that person— (a) imports or exports goods in contravention of section 603(2); 50 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 527 Wet No 31 van 2014 527 Verandering in omstandighede waarop aansoek om registrasie toegestaan is - 652 Verify source ↗
A licensee may at any time apply in accordance with section 635 for the
A licensee may apply at any time, under section 635, to amend a licence.
652. A licensee may at any time apply in accordance with section 635 for the amendment of a licence. Issuing of amended licences 5 10 15 653. (1) If the customs authority decides to grant an application for the amendment of a licence, the customs authority must issue an amended licence to and in the name of the applicant. 20 (2) The amended licence must be— (a) handed to the applicant; or (b) sent by registered post or secured electronic means to the applicant. Purposes for which customs authority may amend licences - 654 Verify source ↗
The customs authority may on own initiative 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.
654. The customs authority may on own initiative amend a licence— (a) if this is necessary for— (i) protecting the state from any loss of tax that may occur on goods received, stored, handled, processed, transported or in any way dealt with, managed or controlled by the licensee in terms of the licence; the physical security of such goods; or (ii) (iii) ensuring that this Act and any applicable tax levying Act is complied with by the licensee; or 25 30 (b) if any circumstances contemplated in section 661 which were material to the initial granting of the licence have changed. 35 Process 655. (1) If the customs authority intends to amend a licence in terms of section 651(1)(b), it must first— (a) notify the licensee by registered post or secured electronic means of- (i) (ii) the proposed amendment; and the reasons for the proposed amendment; and (b) give the licensee an opportunity to submit representations on the proposed amendment within 30 calendar days of the date the notification referred to in paragraph (a) was posted or transmitted to the licensee, read with sections 908 and 909. (2) Subsection (1)(b) need not be complied with if the proposal is to amend the licence 40 45 in a non-substantive way. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 543 Wet No 31 van 2014 543 Deel 5 Wysiging van lisensies Algemeen 651. (1) ’n Lisensie kan gewysig word— (a) op aansoek deur die lisensiehouer; of (b) op inisiatief van die doeanegesag. (2) ’n Lisensie kan gewysig word deur— (a) enige voorwaarde bedoel in artikel 642(1)(b) te verander, te skrap of te vervang, of deur ’n nuwe voorwaarde by te voeg; (b) die doel waarvoor die lisensie uitgereik is, uit te brei of te beperk; (c) enige besonderhede op die lisensie op te dateer of te verander; of (d) ’n tegniese of redaksionele fout reg te stel. (3) ’n Wysiging van ’n lisensie word van krag vanaf ’n datum deur die doeanegesag bepaal. Aansoek om wysiging van lisensie 652. ’n Lisensiehouer kan te eniger tyd ooreenkomstig artikel 635 aansoek doen om die wysiging van ’n lisensie. Uitreik van gewysigde lisensies 653. (1) Indien die doeanegesag besluit om ’n aansoek om wysiging van ’n lisensie toe te staan, moet die doeanegesag ’n gewysigde lisensie aan, en in die naam van, die applikant uitreik. (2) Die gewysigde lisensie moet— (a) aan die applikant oorhandig word; of (b) per geregistreerde pos of deur middel van ’n veilige elektroniese proses aan die applikant versend word. Doeleindes waarvoor doeanegesag lisensies kan wysig - 654 Verify source ↗
Die doeanegesag kan op eie inisiatief ’n lisensie wysig—
The customs authority may amend, suspend, or withdraw a licence, but it must notify the licensee and, in most cases, allow representations first.
654. Die doeanegesag kan op eie inisiatief ’n lisensie wysig— (a) indien dit nodig is— (i) om die staat te beveilig teen enige verlies van belasting wat mag ontstaan op goedere wat deur die lisensiehouer ingevolge die lisensie ontvang, geberg, hanteer, geprosesseer, vervoer of op enige wyse mee gehandel, bestuur of beheer word; (ii) vir die fisiese beveiliging van sodanige goedere; of (iii) om te verseker dat die lisensiehouer aan hierdie Wet en enige toepaslike belastingheffings-Wet voldoen; of (b) indien enige omstandighede in artikel 661 beoog wat wesenlik was vir die aanvanklike toestaan van die lisensie, verander het. Proses 655. (1) Indien die doeanegesag voornemens is om ’n lisensie ingevolge artikel 651(1)(b) te wysig, moet die doeanegesag eers— (a) die lisensiehouer per geregistreerde pos of deur middel van ’n veilige elektroniese proses in kennis stel van— (i) die voorgestelde wysiging; en (ii) die redes vir die voorgestelde wysiging; en (b) die lisensiehouer ’n geleentheid bied om vertoë teen die voorgestelde wysiging te rig binne 30 kalenderdae vanaf die datum waarop die kennisgewing bedoel in paragraaf (a) aan die lisensiehouer, saamgelees met artikels 908 en 909, gepos of versend is. (2) Daar hoef nie aan subartikel (1)(b) voldoen te word indien dit die bedoeling is om die lisensie op ’n nie-wesenlike wyse te wysig nie. 5 10 15 20 25 30 35 40 45 50 544 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 Communication of decisions to amend licences 544 656. (1) If the customs authority decides to amend a licence, it must— (a) notify the licensee of the decision; (b) in the notification draw the licensee’s attention to the fact that an appeal may be lodged against the decision in terms of Chapter 37, if such appeal is available in the circumstances of the decision; and issue an amended licence to and in the name of the licensee. (c) (2) The amended licence must be handed or sent by registered post or secured electronic means to the applicant. Part 6 Suspension or withdrawal of licences Grounds for suspension or withdrawal of licences 657. (1) The customs authority must withdraw a licence of a person if the licensee— (a) acquired the licence under false pretences; (b) is no longer engaged in the activity for which the licence was issued; (c) no longer qualifies for the licence in terms of a provision of this Act or a tax levying Act or any qualifications prescribed by rule for the category or type of licence concerned; or is sequestrated or liquidated. (d) (2) The customs authority may suspend or withdraw a licence if— (a) the licensee— (i) has in a material respect breached any general or special condition (ii) applicable to the licence in terms of section 642(1); or failed to pay within five working days after it became due any tax or other amount payable by the licensee to the Commissioner in terms of this Act or a tax levying Act on any goods received, stored, handled, processed, transported or in any way dealt with, managed or controlled by the licensee in terms of the licence; or (b) during the validity period of the licence, the licensee or an employee of the licensee in a managerial position, or if the licensee is a juristic entity, a director, administrator or trustee of the juristic entity— (i) has breached a provision of this Act or a tax levying Act in a material respect; (ii) has been convicted of an offence under this Act or a tax levying Act; or (iii) has been convicted of an offence involving fraud or dishonesty; the licensed premises or facility is not operated, managed or used in accordance with this Act; or (c) (d) any circumstances contemplated in section 661 which were material to the granting of the licence have changed. (3) Subsection (2)(b) does not apply if the licensee was not a party to, or could not have prevented, or did not benefit in any material respect from, any such breach or offence by such employee, director, administrator or trustee. Process 658. (1) If the customs authority intends to suspend or withdraw a licence in terms of section 657, it must first-— (a) notify the licensee by registered post or secured electronic means of— (i) (ii) the proposed suspension or withdrawal; and the reasons for the proposed suspension or withdrawal; and 5 10 15 20 25 30 35 40 45 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 545 Wet No 31 van 2014 Kommunikering van besluite om lisensies te wysig 545 656. (1) Indien die doeanegesag besluit om ’n lisensie te wysig, moet die doeanegesag— (a) die lisensiehouer van die besluit in kennis stel; (b) in die kennisgewing die lisensiehouer se aandag vestig op die feit dat ’n appèl ingevolge Hoofstuk 37 teen die besluit aangeteken mag word, indien so ’n appèl in die omstandighede van die besluit beskikbaar is; en ’n gewysigde lisensie aan, en in die naam van, die lisensiehouer uitreik. (c) (2) Die gewysigde lisensie moet aan die applikant oorhandig of per geregistreerde pos of deur middel van ’n veilige elektroniese proses versend word. Deel 6 Opskorting of intrekking van lisensies Gronde vir opskorting of intrekking van lisensies 657. (1) Die doeanegesag moet ’n lisensie van ’n persoon intrek indien die lisensiehouer— (a) die lisensie onder valse voorwendsels bekom het; (b) nie meer betrokke is in die aktiwiteit waarvoor die lisensie uitgereik is nie; (c) nie meer vir die lisensie ingevolge ’n bepaling van hierdie Wet of ’n belastingheffings-Wet of enige kwalifikasies wat by reël vir die betrokke kategorie of tipe lisensie voorgeskryf is, kwalifiseer nie; of (d) gesekwestreer of gelikwideer word. (2) Die doeanegesag kan ’n lisensie opskort of intrek indien— (a) die lisensiehouer— (i) in ’n wesenlike opsig ’n breuk begaan het van enige algemene of spesiale voorwaarde wat ingevolge artikel 642(1) op die lisensie van toepassing is; of (ii) versuim het om enige belasting of ander bedrag wat deur die lisensiehouer aan die Kommissaris ingevolge hierdie Wet of ’n belastingheffings-Wet betaalbaar is op enige enige goedere deur die lisensie ontvang, geberg, hanteer, lisensiehouer geprosesseer, vervoer of enige wyse mee gehandel, bestuur of beheer, binne vyf werksdae nadat dit betaalbaar geword het, te betaal; of ingevolge die (b) gedurende die geldigheidstydperk van die lisensie, die lisensiehouer of ’n werknemer van die lisensiehouer in ’n bestuurspos of, indien die lisensiehouer ’n regsentiteit is, ’n direkteur, administrateur of trustee van die regsentiteit— ’n bepaling van hierdie Wet of ’n belastingheffings-Wet in ’n wesenlike (i) opsig verbreek het; (ii) aan ’n misdryf ingevolge hierdie Wet of ’n belastingheffings-Wet skuldig bevind word; of 5 10 15 20 25 30 35 (iii) aan ’n misdryf wat bedrog of oneerlikheid behels skuldig bevind word; (c) die gelisensieerde perseel of fasiliteit nie volgens die voorskrifte van hierdie 40 Wet bedryf, bestuur of gebruik word nie; of (d) enige van die omstandighede in artikel 661 bedoel wat wesenlik vir die toestaan van die lisensie was, verander het. (3) Subartikel (2)(b) is nie van toepassing nie indien die lisensiehouer nie ’n party tot so ’n breuk of misdryf deur so ’n werknemer, direkteur, administrateur of trustee was nie, of dit nie kon voorkom het nie, of nie in ’n wesenlike opsig voordeel daaruit getrek het nie. 45 Proses 658. (1) Indien die doeanegesag voornemens is om ’n lisensie ingevolge artikel 657 50 op te skort of in te trek, moet die doeanegesag eers— (a) die lisensiehouer per geregistreerde pos of deur middel van ’n veilige elektroniese proses in kennis stel van— (i) die voorgestelde opskorting of intrekking; en (ii) die redes vir die voorgestelde opskorting of intrekking; en 55 546 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 546 (b) give the licensee an opportunity to submit representations on the proposed suspension or withdrawal within 30 calendar days of the date the notification referred to in paragraph (a) was posted or transmitted to the licensee, read with section 908. (2) The customs authority may despite subsection (1) suspend a licence with immediate effect if circumstances so demand, but in such a case the licensee is entitled to submit to the customs authority representations on the suspension within 30 days after the licence has been suspended, read with section 908. 5 Communication of decisions to suspend or withdraw licences
Part
Chapter may include rules—
- 623 Verify source ↗
Indien enige van die omstandighede wat wesenlik was vir die toestaan van ’n
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.
623. Indien enige van die omstandighede wat wesenlik was vir die toestaan van ’n registrasie verander het, moet die geregistreerde persoon— (a) kennis daarvan aan die doeanegesag gee binne ’n tydsraam vanaf die datum van die verandering soos by reël, saamgelees met artikel 908, voorgeskryf mag word; en ’n nuwe aansoek om registrasie indien, soos die doeanegesag dit nodig mag vind, wat die veranderde omstandighede vermeld. (b) Gevolge van verval, opskorting of intrekking van registrasie 624. (1) Vanaf die datum waarop ’n registrasie verval of ’n opskorting of intrekking van ’n registrasie van krag word, mag die persoon wat geregistreer was nie meer die aktiwiteit uitvoer waarvoor daardie persoon geregistreer was nie. (2) Subartikel (1) geld, in die geval van die opskorting van ’n registrasie, slegs gedurende die tydperk waarvoor die registrasie opgeskort is. (3) Die doeanegesag kan ondanks subartikel (1), op die voorwaardes soos die doeanegesag mag bepaal, met inbegrip van voorwaardes betreffende die stel van sekuriteit, die betrokke persoon toelaat om met die aktiwiteit waarvoor daardie persoon geregistreer was, voort te gaan vir ’n tydperk wat nodig is om daardie aktiwiteit tot ’n einde te bring, of in die geval van ’n opskorting, om daardie aktiwiteit te stop. 5 10 15 Doeanegesag se bevoegdhede na verval, opskorting of intrekking van registrasie 20 - 625 Verify source ↗
Indien die registrasie van ’n persoon verval het of opgeskort of ingetrek is, kan
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.
625. Indien die registrasie van ’n persoon verval het of opgeskort of ingetrek is, kan die doeanegesag— (a) beheer neem van alle of enige spesifieke goedere wat onder toesig van daardie persoon is, soos ook al nodig mag wees— (i) ter dekking van belasting wat op daardie goedere betaalbaar mag wees of word; of (ii) om te verseker dat daar aan hierdie Wet of ’n belastingheffings-Wet met betrekking tot daardie goedere voldoen word; (b) die goedere verwyder, of gelas dat daardie persoon of die persoon onder wie se toesig daardie goedere is dit verwyder, na ’n doeanebeheergebied deur die doeanegesag gespesifiseer; (c) gelas of toestemming verleen dat daardie goedere vir binnelandse gebruik of ’n toelaatbare doeaneprosedure geklaar word; of (d) gelas dat daardie persoon enige koste betaal wat deur die Kommissaris in die uitvoering van enige stappe ingevolge paragraaf (a), (b) of (c), aangegaan word. Reëls ter fasilitering van implementering van hierdie Hoofstuk - 626 Verify source ↗
Reëls ingevolge artikel 903 uitgevaardig om die implementering van hierdie
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.
626. Reëls ingevolge artikel 903 uitgevaardig om die implementering van hierdie Hoofstuk te fasiliteer, kan reëls insluit— (a) wat— registrasietipes binne elke registrasiekategorie voorskryf; (i) (ii) kwalifiserende vereistes vir elke registrasiekategorie of elke registrasie- tipe voorskryf; (b) wat prosesse vir, en enige ander aangeleenthede betreffende, die wysiging van registrasiesertifikate voorskryf; (c) wat verkorte registrasieprosesse voorskryf vir toevallige invoerders of uitvoerders wat goedere benede ’n voorgeskrewe waarde invoer of uitvoer; (d) wat invoerders of uitvoerders in paragraaf (c) bedoel van enige bepaling van hierdie Hoofstuk onthef; (e) wat registrasiefooie voorskryf; en (f) wat voorwaardes vir registrasie voorskryf. Misdrywe ingevolge hierdie Hoofstuk 25 30 35 40 45 50 627. (1) ’n Persoon is aan ’n misdryf skuldig indien daardie persoon— (a) goedere in stryd met artikel 603(2) invoer of uitvoer; 528 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 528 (b) acts as a representative of an importer, exporter, carrier or person referred to in section 604 not located in the Republic in contravention of section 605(1); contravenes section 604 or 622; or fails to comply with section 623. (c) (d) (2) A contravention of section 604 is a Category 1 offence. CHAPTER 29 LICENSING Part 1 Introductory provisions Definitions
Part
Part 6
- 659 Verify source ↗
If the customs authority decides to suspend or withdraw a licence, the customs
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.
659. If the customs authority decides to suspend or withdraw a licence, the customs 10 authority must— (a) notify the licensee of the decision, indicating— (b) the period for which the licence is suspended; or the date from which the licence is withdrawn; and (i) (ii) in the notification draw the licensee’s attention to the fact that an appeal may be lodged against the decision in terms of Chapter 37, if such appeal is available in the circumstances of the decision. Part 7 General matters Provision of security 15 20
Part
Part 7
- 660 Verify source ↗
The customs authority may in terms of Chapter 31 require a licensee to provide
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.
660. The customs authority may in terms of Chapter 31 require a licensee to provide security to cover any— (a) tax risks referred to in section 686(1) in relation to goods received, stored, processed, handled, transported or in any way dealt with, managed or controlled by the licensee in terms of the licence; or 25 (b) other risks referred to in section 686(2). Change of circumstances on which application for licence was granted 661. (1) If any of the circumstances which were material to the granting of an application for a licence has changed, the licensee must— (a) notify the customs authority within a timeframe as may be prescribed by rule 30 (b) from the date of the change, read with section 908; and submit a fresh application for a licence or amendment of the licence, as the customs authority may require, reflecting the changed circumstances. (2) Circumstances material to the granting of an application include— (a) (b) (c) (d) the legal status, legal identity or financial soundness of the licensee; the physical security of goods received, stored, handled, processed, trans- ported or in any way dealt with, managed or controlled by the licensee in terms of the licence; the plant or equipment used in relation to such goods; and the system used to keep record of and to account for such goods. 35 40 Consequences of expiry, lapsing,414 suspension or withdrawal of licences 662. (1) As from the date of expiry of a licence or on which a licence lapses or a suspension or withdrawal takes effect— (a) the licensed premises or facility may, subject to subsection (3)(a) or (4), no longer be managed, operated or used for the purpose for which it was licensed; or 45 - 414 Verify source ↗
See section 647(2).
The customs authority may immediately suspend a licence if necessary, and the licence holder may make representations within 30 days.
414. See section 647(2). STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 547 Wet No 31 van 2014 547 (b) die lisensiehouer ’n geleentheid bied om binne 30 kalenderdae vanaf die datum waarop die kennisgewing bedoel in paragraaf (a) aan die lisensiehouer, saamgelees met artikel 908, gepos of versend is vertoë oor die voorgestelde opskorting of intrekking te rig. (2) Die doeanegesag kan ondanks subartikel (1) ’n lisensie met onmiddellike effek opskort is die indien die omstandighede dit nodig maak, maar in so ’n geval lisensiehouer daarop geregtig om binne 30 dae nadat die lisensie, saamgelees met artikel 908, opgeskort is vertoë aan die doeanegesag oor die opskorting te rig. 5 Kommunikering van besluite om lisensies op te skort of in te trek - 659 Verify source ↗
Indien die doeanegesag besluit om ’n lisensie op te skort of in te trek, moet die
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.
659. Indien die doeanegesag besluit om ’n lisensie op te skort of in te trek, moet die 10 doeanegesag— (a) die lisensiehouer van die besluit in kennis stel, met vermelding van— (b) (i) die tydperk waarvoor die lisensie opgeskort word; of (ii) die datum van wanneer af die lisensie ingetrek word; en in die kennisgewing die lisensiehouer se aandag vestig op die feit dat appèl ingevolge Hoofstuk 37 teen die besluit aangeteken kan word, indien so ’n appèl in die omstandighede van die besluit beskikbaar is. Deel 7 Algemene aangeleenthede Stel van sekuriteit 15 20 - 660 Verify source ↗
Die doeanegesag kan ingevolge Hoofstuk 31 van ’n lisensiehouer vereis om
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.
660. Die doeanegesag kan ingevolge Hoofstuk 31 van ’n lisensiehouer vereis om sekuriteit te stel ter dekking van enige— (a) belastingrisiko’s in artikel 686(1) bedoel met betrekking tot goedere deur die lisensiehouer ingevolge die lisensie ontvang, geberg, geprosesseer, hanteer, vervoer of op enige ander wyse mee gehandel, bestuur of beheer; of 25 (b) ander risiko’s in artikel 686(2) bedoel. Verandering in omstandighede waarop aansoek om lisensie toegestaan is 661. (1) Indien enige van die omstandighede wat wesenlik was vir toestaan van ’n aansoek om ’n lisensie verander, moet die lisensiehouer— (a) kennis daarvan aan die doeanegesag gee binne ’n tydsraam vanaf die datum van die verandering, soos by reël saamgelees met artikel 908 voorgeskryf mag word; en ’n nuwe aansoek om ’n lisensie of wysiging van ’n lisensie indien, soos die doeanegesag mag vereis, wat die veranderde omstandighede vermeld. (2) Omstandighede wat wesenlik vir die toestaan van ’n aansoek is, sluit in— (b) 30 35 (a) die regstatus, regsidentiteit of finansiële welstand van die lisensiehouer; (b) die fisiese beveiliging van goedere deur die lisensiehouer ingevolge die lisensie ontvang, geberg, hanteer, geprosesseer, vervoer of op enige wyse mee gehandel, bestuur of beheer; (c) die installasies of toerusting wat met betrekking tot sodanige goedere gebruik 40 word; en (d) die stelsel wat gebruik word om rekord te hou en rekenskap te gee van sodanige goedere. Gevolge van verstryking, verval,414 opskorting of intrekking van lisensies 662. (1) Vanaf die datum van verstryking van ’n lisensie, of waarop ’n lisensie verval 45 of ’n opskorting of intrekking van krag word— (a) mag die gelisensieerde perseel of fasiliteit, behoudens subartikel (3)(a) of (4), nie meer bestuur, bedryf of gebruik word vir die doel waarvoor dit gelisensieer is nie; of - 414 Verify source ↗
Kyk artikel 647(2).
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.
414. Kyk artikel 647(2). 548 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 548 (b) the licensed person may no longer carry on the activity for which that person was licensed. (2) Subsection (1) applies in the case of the suspension of a licence only during the period for which the licence is suspended. (3) The customs authority may despite subsection (1), on such conditions as it may 5 determine, including conditions relating to the provision of security, allow— (a) (b) the activity at the affected premises or facility for which it was licensed to be continued with for a period necessary to wind up that activity, or, in the case of a suspension, to bring that activity to a halt; or the affected person to continue with the activity for which that person was licensed for a period necessary to wind up that activity, or, in the case of a suspension, to bring that activity to a halt. (4) If a licence issued in respect of any premises or facility at a place of entry or exit has expired or lapsed or has been suspended or withdrawn and the port authority has taken temporary possession of those premises or that facility in terms of the National Ports Act, 2005 (Act No. 12 of 2005), the port authority may for the time being manage, operate and use those premises or that facility for purposes of this Act and any applicable tax levying Acts as if a valid licence is in force in respect of those premises or that facility and the port authority is the licensee of those premises or that facility. 10 15 (5) (a) The suspension of a licence issued in respect of any premises or facility does 20 not affect the status of those premises or that facility as a customs controlled area. (b) Despite the expiry, lapsing or withdrawal of the licence issued in respect of premises or a facility referred to in subsection (3)(a) or (4), the premises or facility remains a customs controlled area during the period for which that subsection applies to the premises or facility. Customs authority’s powers following expiry, lapsing, suspension or withdrawal of licence - 663 Verify source ↗
If a licence issued in respect of any premises or facility or to a person has expired
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.
663. If a licence issued in respect of any premises or facility or to a person has expired or lapsed or has been suspended or withdrawn, the customs authority may— (a) take control of those premises or that facility or all or any specific goods on those premises or at that facility or in the custody of that person, as may be necessary— (i) for the protection of tax that may be, or become, payable on those goods; or to ensure that this Act or a tax levying Act is complied with in relation to those goods or the premises or facility; (ii) (b) (c) (d) remove, or require the person who was the licensee to remove, those goods to a customs controlled area specified by the customs authority; require or allow those goods to be cleared for home use or a permissible customs procedure; or require that person to pay any costs incurred by the Commissioner in carrying out any actions in terms of paragraphs (a), (b) or (c). Transfer of licences 664. (1) (a) A licence may not be transferred. (b) If any premises, facility or business licensed in terms of this Chapter is transferred to another person, that person must first apply for a new licence to replace the existing one. (2) This section does not affect the application of section 662(3) and (4). Rules to facilitate implementation of this Chapter 25 30 35 40 45 - 665 Verify source ↗
Rules made in terms of section 903 to facilitate the implementation of this
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.
665. Rules made in terms of section 903 to facilitate the implementation of this 50 Chapter may include rules prescribing— STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 549 Wet No 31 van 2014 549 (b) mag die gelisensieerde persoon nie meer die aktiwiteit verrig waarvoor daardie persoon gelisensieer was nie. (2) Subartikel (1) geld, in die geval van die opskorting van ’n lisensie, slegs gedurende die tydperk waarvoor die lisensie opgeskort is. (3) Die doeanegesag kan ondanks subartikel (1), op die voorwaardes soos die doeanegesag mag bepaal, met inbegrip van voorwaardes betreffende die stel van sekuriteit, toestemming verleen dat— (a) daar met die aktiwiteit by die betrokke perseel of fasiliteit waarvoor dit gelisensieer was, voortgegaan word vir ’n tydperk wat nodig is om daardie aktiwiteit tot ’n einde te bring, of, in die geval van ’n opskorting, om daardie aktiwiteit te stop; of (b) die betrokke persoon voortgaan met die aktiwiteit waarvoor daardie persoon gelisensieer was vir ’n tydperk wat nodig is om daardie aktiwiteit tot ’n einde te bring, of, in die geval van ’n opskorting, om daardie aktiwiteit te stop. (4) Indien ’n lisensie wat ten opsigte van enige perseel of fasiliteit by ’n plek van toegang of uitgang uitgereik is, verstryk of verval het of opgeskort of ingetrek is en die hawegesag tydelike besit van daardie perseel of fasiliteit ingevolge die ‘‘National Ports Act, 2005’’ (Wet No. 12 van 2005), geneem het, kan die hawegesag as ’n tussentydse reëling daardie perseel of fasiliteit bestuur, bedryf of gebruik vir doeleindes van hierdie Wet en enige toepaslike belastingheffings-Wette asof ’n geldige lisensie ten opsigte van daardie perseel of fasiliteit van krag is en die hawegesag die lisensiehouer van daardie perseel of fasiliteit is. (5) (a) Die opskorting van ’n lisensie wat ten opsigte van enige perseel of fasiliteit uitgereik is, raak nie die status van daardie perseel of fasiliteit as ’n doeanebeheergebied nie. (b) Ondanks die verstryking, verval of intrekking van die lisensie wat ten opsigte van ’n perseel of fasiliteit bedoel in subartikel (3)(a) of (4) uitgereik is, bly die perseel of fasiliteit ’n doeanebeheergebied gedurende die tydperk wat daardie subartikel op die perseel of fasiliteit van toepassing is. 5 10 15 20 25 Doeanegesag se bevoegdhede na verstryking, verval, opskorting of intrekking van lisensie 30
Part
Chapter may include rules prescribing—
- 663 Verify source ↗
Indien ’n lisensie wat ten opsigte van enige perseel of fasiliteit of aan ’n persoon
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.
663. Indien ’n lisensie wat ten opsigte van enige perseel of fasiliteit of aan ’n persoon uitgereik is, verstryk of verval het of opgeskort of ingetrek is, kan die doeanegesag— (a) beheer neem van daardie perseel of fasiliteit of alle of enige spesifieke goedere op daardie perseel of by daardie fasiliteit of in die bewaring van daardie persoon, soos wat nodig mag wees— (i) vir die beveiliging van belasting wat op daardie goedere betaalbaar mag wees of word; of (ii) om te verseker dat daar aan hierdie Wet of ’n belastingheffings-Wet met betrekking tot daardie goedere of die perseel of fasiliteit voldoen word; (b) daardie goedere verwyder, of gelas dat die persoon wat die lisensiehouer was die goedere verwyder, na ’n doeanebeheergebied deur die doeanegesag gespesifiseer; (c) gelas of toestemming verleen dat daardie goedere vir binnelandse gebruik of ’n toelaatbare doeaneprosedure geklaar word; of (d) daardie persoon gelas om enige onkoste te betaal wat deur die Kommissaris in die uitvoering van enige aksies ingevolge paragrawe (a), (b) of (c) aangegaan is. Oordra van lisensies 664. (1) (a) ’n Lisensie mag nie oorgedra word nie. (b) Indien enige perseel, fasiliteit of besigheid wat ingevolge hierdie Hoofstuk gelisensieer is, aan ’n ander persoon oorgedra word, moet daardie persoon eers om ’n nuwe lisensie aansoek doen om die bestaande een te vervang. (2) Hierdie artikel raak nie die toepassing van artikel 662(3) en (4) nie. Reëls ter fasilitering van implementering van hierdie Hoofstuk - 665 Verify source ↗
Reëls ingevolge artikel 903 uitgevaardig om die implementering van hierdie
Rules made under article 903 may prescribe what information, documents, standards, fees, records, reports, and other requirements apply to licences and licensed premises.
665. Reëls ingevolge artikel 903 uitgevaardig om die implementering van hierdie Hoofstuk te fasiliteer, kan reëls insluit wat die volgende voorskryf: 35 40 45 50 55 550 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 550 licence types within each category of licence; (a) (b) qualifying requirements for each category of licence or each licence type; (c) supporting documents that must be submitted in respect of an application; (d) documents acceptable as proof that the applicant— (i) is the owner of the premises or facility in respect of which a licence is sought; or 5 (ii) holds a lease or other right to manage the premises or facility for at least the period for which the licence will be valid; (e) (f) (g) requirements for licensed premises or facilities, and standards that must be maintained in respect of such premises or facilities, including requirements and standards relating to security, equipment and services and the operation of such premises or facilities; activities that may, must or may not be performed or allowed on licensed premises; the responsibilities and liabilities of licensees, including their responsibilities and liabilities in relation to goods and documents in their custody or under their control, and the time when such liabilities start and end; (h) obligatory licence conditions; (i) (j) (k) business hours for licensed premises or facilities; licensing fees to be paid on licences by licensees; requirements relating to the loading, off-loading, receipt, packing, unpacking, consolidating, deconsolidating, storing, processing, delivery, removal or handling in any other way of goods at licensed premises or facilities, as may be appropriate; the records, books, accounts and data to be kept by licensees in respect of goods dealt with by licensees in terms of their licences, including, in the case of licensed premises or facilities, the records, books, accounts and data, as may be appropriate, to be kept by licensees in respect of goods loaded, off-loaded, received, packed, unpacked, consolidated, deconsolidated, stored, processed, delivered, removed or in any other way handled at such premises or facilities; (l) (m) reporting requirements in respect of goods received, dealt with or delivered by (n) the licensees in terms of their licences; requirements to be complied with by a licensee— (i) (ii) if any person commits a breach in relation to goods dealt with by the licensee in terms of the licence; or if goods dealt with by the licensee in terms of the licence are— (aa) detained, seized or confiscated; or (bb) damaged, destroyed, lost or unaccounted for; (o) requirements and conditions for the removal of goods from licensed premises, and the documents or information that must be presented to licensees of such premises in respect of such removals; (p) matters in connection with the inspection of goods by customs officers; and (q) accommodation and other facilities, staff and equipment that must be provided by licensees at licensed premises or facilities to enable customs officers to effectively perform their functions. 10 15 20 25 30 35 40 45 Offences in terms of this Chapter - 666 Verify source ↗
A person is guilty of an offence if that person—
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).
666. A person is guilty of an offence if that person— (a) contravenes section 630(1), (2) or (3), 631(1) or (2), 632(2)(a) or (b) or (3), (b) 633(1), 634(1) or (2), 662(1)(a) or (b) or 664; or fails to comply with section 661(1)(a) or a requirement of the customs authority in terms of section 663(a). 50 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 551 Wet No 31 van 2014 551 lisensietipes binne elke lisensiekategorie; (a) (b) kwalifiserende vereistes vir elke lisensiekategorie of elke lisensietipe; (c) ondersteunende dokumente wat ten opsigte van ’n aansoek ingedien moet word; (d) dokumente wat aanvaar kan word as bewys dat die applikant— (i) die eienaar van die perseel of fasiliteit is ten opsigte waarvan ’n lisensie (ii) verlang word; of ’n huurkontrak of ander reg hou om die perseel of fasiliteit te bestuur vir minstens die tydperk waarvoor die lisensie van krag sal wees; (e) vereistes vir gelisensieerde persele of fasiliteite, en standaarde wat gehandhaaf moet word ten opsigte van sulke persele of fasiliteite, met inbegrip van vereistes en standaarde betreffende sekuriteit, toerusting en dienste en die operering van sulke persele of fasiliteite; aktiwiteite wat op gelisensieerde persele uitgevoer of toegelaat mag of moet word of nie uitgevoer of toegelaat mag word nie; (f) (g) die verantwoordelikhede en verpligtinge van lisensiehouers, met inbegrip van hulle verantwoordelikhede en verpligtinge met betrekking tot goedere en dokumente in hulle bewaring of onder hulle beheer, en die tyd waarop sulke verpligtinge begin en eindig; (l) besigheidsure vir gelisensieerde persele of fasiliteite; lisensiefooie betaalbaar deur lisensiehouers op lisensies; (h) verpligte lisensievoorwaardes; (i) (j) (k) vereistes betreffende die oplaai, aflaai, ontvangs, verpakking, uitpakking, konsolidering, dekonsolidering, berging, prosessering, lewering, verwydering of hantering op enige ander wyse van goedere by gelisensieerde persele of fasiliteite, soos ook al gepas mag wees; die rekords, boeke, rekeninge en data wat deur lisensiehouers gehou moet word ten opsigte van goedere waarmee lisensiehouers ingevolge hulle lisensies handel, met inbegrip van, in die geval van gelisensieerde persele of fasiliteite, die rekords, boeke, rekeninge en data, soos ook al gepas mag wees, wat deur lisensiehouers gehou moet word ten opsigte van goedere opgelaai, afgelaai, ontvang, verpak, uitgepak, gekonsolideer, gedekonsolideer, geberg, geprosesseer, gelewer, verwyder of op enige ander wyse mee gehandel by sulke persele of fasiliteite; 5 10 15 20 25 30 (m) verslagdoeningsvereistes ten opsigte van goedere wat deur die lisensiehouers 35 ingevolge hulle lisensies ontvang, mee gehandel of gelewer word; (n) vereistes waaraan deur ’n lisensiehouer voldoen moet word— (i) (ii) indien ’n persoon ’n breuk begaan met betrekking tot goedere waarmee die lisensiehouer ingevolge die lisensie handel; of indien goedere waarmee die lisensiehouer handel— (aa) onder detensie geplaas, op beslag gelê of gekonfiskeer word; of (bb) beskadig, vernietig, verlore of rekenskaploos raak; ingevolge die lisensie (o) vereistes en voorwaardes vir die verwydering van goedere vanaf gelisen- sieerde persele, en die dokumente of inligting wat aan lisensiehouers van sulke persele ten opsigte van sodanige verwyderings verskaf moet word; (p) aangeleenthede in verband met die inspeksie van goedere deur doeane- beamptes; en (q) akkommodasie en ander geriewe, personeel en toerusting wat deur die lisensiehouers by gelisensieerde persele of fasiliteite beskikbaar gestel moet word om doeanebeamptes in staat te stel om hul funksies effektief uit te voer. Misdrywe ingevolge hierdie Hoofstuk 666. ’n Persoon is aan ’n misdryf skuldig indien daardie persoon— (a) artikel 630(1), (2) of (3), 631(1) of (2), 632(2)(a) of (b) of (3), 633(1), 634(1) of (2), 662(1)(a) of (b) of 664 oortree; of (b) versuim om aan artikel 661(1)(a) of ’n lasgewing van die doeanegesag ingevolge artikel 663(a) te voldoen. 40 45 50 55 552 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 552 CHAPTER 30 ACCREDITATION Purpose of this Chapter - 684 Verify source ↗
A person is guilty of an offence if that person fails to comply with section 676 or
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.
684. A person is guilty of an offence if that person fails to comply with section 676 or 681(2). CHAPTER 31 SECURITY FOR PAYMENT OF TAX AND OTHER MONEY OWED TO COMMISSIONER Purpose of this Chapter 685. (1) The purpose of this Chapter is to enable the customs authority to require that security be provided to the Commissioner in order— (a) (b) to protect the National Revenue Fund from loss of tax on goods that is or may become payable in terms of a tax levying Act or this Act; or to ensure payment of any other money owed to the Commissioner in terms of this Act or a tax levying Act. (2) When applying this Chapter to goods to which the Excise Duty Act applies, any reference in this Chapter to tax must be read as including a reference to excise duty, fuel 20 25 30 35 40 45 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 561 Wet No 31 van 2014 561 (b) (i) die tydperk waarvoor die sertifikaat opgeskort word; of (ii) die datum van wanneer af die sertifikaat ingetrek word; en in die kennisgewing— (i) (ii) die aandag van die houer van die sertifikaat vestig op die feit dat ’n appèl ingevolge Hoofstuk 37 teen die besluit aangeteken kan word, indien sodanige appèl in die omstandighede van die besluit beskikbaar is. redes vir die besluit aantoon; en 5 (2) Die houer van ’n sertifikaat van geakkrediteerde kliëntstatus wat ingetrek is, moet binne drie werksdae vanaf ontvangs van die kennisgewing van intrekking die sertifikaat aan die doeanegesag terugbesorg. 10 Voordele van akkreditering 682. (1) Die Kommissaris kan by reël die voordele van persone aan wie geakkrediteerde kliëntstatus verleen is, voorskryf, wat kan insluit— (a) die ontheffing van bepaalde voorskrifte van hierdie Wet of ’n belasting- heffings-Wet; (b) die klaring en verkryging van vrystelling van goedere ooreenkomstig verkorte en versnelde klaring- en vrystellingsvereistes; (c) die indiening en verkryging van doeaneprosessering van dokumente ooreenkomstig verkorte of versnelde prosesse; (d) die uitstel van belasting op goedere; en (e) vereenvoudigde betalingsmetodes. (2) Verskillende voordele kan ingevolge subartikel (1) vir verskillende vlakke van akkreditasie voorgeskryf word. 15 20 Reëls ter fasilitering van implementering van hierdie Hoofstuk
Part
CHAPTER 30
- 667 Verify source ↗
The purpose of this Chapter is to provide for the conferral of accredited client
This Chapter lets certain licensees and registered persons apply for accredited client status, and sets out how applications are made and decided.
667. The purpose of this Chapter is to provide for the conferral of accredited client status on licensees and registered persons that— (a) have a proven record of compliance with this Act, the tax levying Acts and the Customs and Excise Act, 1964; and (b) are capable of complying with accredited client requirements in terms of this Act. Application for accredited client status 5 10 668. (1) Only a licensee or registered person falling within such category and complying with such requirements as may be prescribed by rule may apply for accredited client status. (2) An application for accredited client status must— (a) be made to the customs authority in the form and format as may be prescribed 15 by rule; (b) contain the information required by rule; (c) be signed by the applicant; (d) be accompanied or supported by such documents and information as may be prescribed by rule; and 20 (e) be submitted to any Customs Office or transmitted to the Commissioner electronically in accordance with section 913. Consideration and decision of applications 669. (1) The customs authority— (a) may request the applicant to submit any additional information before 25 considering the application; and (b) must consider the application if all requirements that apply to such applications have been complied with, and may— (i) grant the application; or refuse the application. (ii) (2) If an application is granted, the customs authority must determine the level of accreditation conferred on the applicant. (3) A decision by the customs authority in terms of this section must be consistent with this Act and any applicable tax levying Act. Criteria for accredited client status 670. (1) No application for accredited client status may be granted unless the applicant has— (a) a record of compliance with this Act, the tax levying Acts and the Customs and Excise Act, 1964, during a period of between two to five years preceding the date of the application, as may be prescribed by rule for the level of accreditation, subject to subsection (3); (b) an effective accounting, record keeping and operational system consistent (c) (d) (e) (f) with generally accepted accounting practice; an effective computerised system capable of complying with accredited client requirements; the skills or skilled staff to comply with accredited client requirements; sufficient financial resources to comply with accredited client requirements; and complied with any other criteria for accredited status as may be prescribed by rule. (2) The customs authority must refuse an application— (a) if the applicant— 30 35 40 45 50 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 553 Wet No 31 van 2014 553 HOOFSTUK 30 AKKREDITERING Doel van hierdie Hoofstuk - 667 Verify source ↗
Die doel van hierdie Hoofstuk is om voorsiening te maak vir die verlening van
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.
667. Die doel van hierdie Hoofstuk is om voorsiening te maak vir die verlening van geakkrediteerde kliëntstatus aan lisensiehouers en geregistreerde persone wat— 5 (a) (b) ’n bewese rekord het van voldoening aan hierdie Wet, die belastingheffings- Wette en die Doeane en Aksynswet, 1964; en in staat is om aan geakkrediteerde kliënt vereistes ingevolge hierdie Wet te voldoen. Aansoek om geakkrediteerde kliëntstatus 10 668. (1) Slegs ’n lisensiehouer of geregistreerde persoon wat binne die kategorie val en aan die vereistes voldoen soos by reël voorgeskryf mag word, kan om geakkrediteerde kliëntstatus aansoek doen. (2) ’n Aansoek om geakkrediteerde kliëntstatus moet— (a) by die doeanegesag gedoen word in die vorm en formaat soos by reël 15 voorgeskryf mag word; (b) die inligting bevat wat by reël vereis word; (c) deur die applikant onderteken word; (d) vergesel of gerugsteun word deur die dokumente en inligting soos by reël voorgeskryf mag word; en 20 (e) by enige Doeanekantoor ingedien word of elektronies ooreenkomstig artikel 913 aan die Kommissaris versend word. Oorweging en beslissing van aansoeke 669. (1) Die doeanegesag— (a) kan die applikant versoek om enige bykomende inligting te verskaf alvorens 25 die aansoek oorweeg word; en (b) moet die aansoek oorweeg indien daar aan alle vereistes voldoen is wat op sulke aansoeke van toepassing is, en kan— (i) die aansoek toestaan; of (ii) die aansoek weier. (2) Indien ’n aansoek toegestaan word, moet die doeanegesag die vlak van akkreditasie wat aan die applikant verleen word, bepaal. (3) ’n Besluit deur die doeanegesag ingevolge hierdie artikel moet bestaanbaar met hierdie Wet en enige toepaslike belastingheffings-Wet wees. Kriteria vir geakkrediteerde kliëntstatus 670. (1) Geen aansoek om geakkrediteerde kliëntstatus mag toegestaan word nie, tensy die applikant— (a) ’n rekord van voldoening aan hierdie Wet, die belastingheffings-Wette en die Doeane en Aksynswet, 1964, het gedurende ’n tydperk van tussen twee tot vyf jaar wat die datum van die aansoek voorafgaan, soos by reël voorgeskryf mag word vir die vlak van akkreditasie, behoudens subartikel (3); (b) oor ’n effektiewe rekeningkundige, rekordhouding en operasionele stelsel ooreenkomstig algemeen aanvaarde rekeningkundige praktyk beskik; (c) oor ’n effektiewe gerekenariseerde stelsel beskik wat die vermoë het om aan geakkrediteerde kliënt vereistes te voldoen; (d) oor die kundigheid of kundige personeel beskik om aan geakkrediteerde kliënt vereistes te voldoen; (e) oor voldoende finansiële bronne beskik om aan geakkrediteerde kliënt (f) vereistes te voldoen; en voldoen het aan enige ander kriteria vir geakkrediteerde status soos by reël voorgeskryf mag word. (2) Die doeanegesag moet ’n aansoek weier— (a) indien die applikant— 30 35 40 45 50 554 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 554 (i) does not comply with the criteria for accredited client status referred to in subsection (1); (ii) has not in respect of the application complied with a requirement of this Act; or (iii) has made a false or misleading statement in the application or any supporting document, or has omitted to state a fact, which is material to the consideration of the application; or (b) if the tax matters of the applicant are not in order as contemplated in section 917. (3) The customs authority may, despite subsection (1)(a), assess an applicant’s compliance with customs requirements on the basis of any records and information available to it if— (a) a two to five year compliance record referred to in that subsection is not available with respect to the applicant due to the applicant’s limited exposure to the South African customs and excise environment or any other good reason; and there is no evidence of non-compliance by the applicant with customs and excise requirements in other customs and excise jurisdictions. (b) 5 10 15 Communication of decisions on applications - 671 Verify source ↗
After the customs authority has reached a decision on an application, the customs
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.
671. After the customs authority has reached a decision on an application, the customs 20 authority must— (a) notify the applicant of the decision;415 and (b) in the notification— (i) give reasons for the decision, if the application has been refused; (ii) set out any special conditions contemplated in section 674(b) subject to which accredited client status has been granted; and (iii) draw the attention of the applicant to the fact that an appeal may in terms of Chapter 37 be lodged against the refusal of the application or any special condition subject to which accredited client status has been granted, if such appeal is available in the circumstances of the decision. Issuing of accredited client status certificates 672. (1) If the customs authority decides to grant an application, the customs authority must issue an accredited client status certificate to and in the name of the applicant. (2) The certificate must be— (a) handed to the applicant; or (b) sent by registered post or secured electronic means to the applicant. Contents of accredited client status certificates - 673 Verify source ↗
An accredited client status certificate must state—
An accredited client status certificate must state specified details, including the recipient’s name, purpose, accreditation level, special conditions, and the effective date.
673. An accredited client status certificate must state— (a) the name of the person to whom the certificate is issued; (b) the purpose for which accredited status is granted; (c) the level of accreditation conferred on the holder of the certificate; (d) any special conditions subject to which the certificate is issued; and (e) the date from which the accredited client status takes effect. Conditions - 674 Verify source ↗
Accredited client status is subject to—
Accredited client status is subject to general conditions set by the Act or by rule.
674. Accredited client status is subject to— (a) any general conditions determined by this Act or prescribed by rule in respect of accredited client status; and - 415 Verify source ↗
See section 912 for methods of conveying decisions.
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.
415. See section 912 for methods of conveying decisions. 25 30 35 40 45 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 555 Wet No 31 van 2014 555 (i) nie aan die kriteria vir geakkrediteerde kliëntstatus bedoel in subartikel (1) voldoen nie; (ii) nie ten opsigte van die aansoek aan ’n voorskrif van hierdie Wet voldoen (iii) het nie; of ’n vals of misleidende verklaring in die aansoek of enige ondersteunende dokument gemaak het, of nagelaat het om ’n feit te vermeld, wat wesenlik vir die oorweging van die aansoek is; of (b) indien die belastingsake van die applikant nie in orde is soos in artikel 917 beoog nie. (3) Die doeanegesag kan, ondanks subartikel (1)(a), ’n applikant se voldoening aan doeanevereistes evalueer op die basis van enige rekords en inligting wat aan die doeanegesag beskikbaar is, indien— (a) daar nie ’n twee tot vyf jaar-rekord van voldoening bedoel in daardie subartikel met betrekking tot die applikant beskikbaar is nie weens die applikant se beperkte blootstelling aan die Suid-Afrikaanse doeane en aksynsomgewing of om enige ander goeie rede; en (b) daar geen bewys van nie-voldoening deur die applikant aan doeane- en aksynsvereists in ander doeane en aksyns-jurisdiksies is nie. 5 10 15 Kommunikering van besluit oor aansoeke - 671 Verify source ↗
Wanneer die doeanegesag tot ’n besluit oor ’n aansoek gekom het, moet die
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.
671. Wanneer die doeanegesag tot ’n besluit oor ’n aansoek gekom het, moet die 20 doeanegesag— (a) die applikant van die besluit in kennis stel;415 en (b) in die kennisgewing— (i) (ii) enige spesiale voorwaardes beoog in artikel 674(b) vermeld waarop redes vir die besluit aantoon, indien die aansoek geweier is; geakkrediteerde kliëntstatus verleen word; en (iii) die aandag van die applikant vestig op die feit dat ’n appèl ingevolge Hoofstuk 37 teen die weiering van die aansoek of enige spesiale voorwaarde waarop geakkrediteerde kliëntstatus verleen is, aangeteken kan word indien so ’n appèl in die omstandighede van die besluit beskikbaar is. 25 30 Uitreik van sertifikate van geakkrediteerde kliëntstatus 672. (1) Indien die doeanegesag besluit om ’n aansoek toe te staan, moet die doeanegesag ’n sertifikaat van geakkrediteerde kliëntstatus aan, en in die naam van, die applikant uitreik. 35 (2) Die sertifikaat moet— (a) aan die applikant oorhandig word; of (b) per geregistreerde pos of deur middel van ’n veilige elektroniese proses aan die applikant versend word. Inhoud van sertifikate van geakkrediteerde kliëntstatus 673. ’n Sertifikaat van geakkrediteerde kliëntstatus moet die volgende vermeld: (a) die naam van die persoon aan wie die sertifikaat uitgereik is; (b) die doel waarvoor geakkrediteerde status verleen word; (c) die vlak van akkreditasie wat aan die houer van die sertifikaat verleen word; (d) enige spesiale voorwaardes waarop die sertifikaat uitgereik word; en (e) die datum waarop die geakkrediteerde kliëntstatus van krag word. Voorwaardes - 674 Verify source ↗
Geakkrediteerde kliëntstatus is onderworpe aan—
Accredited client status is subject to any general conditions set by this Act or prescribed by rule.
674. Geakkrediteerde kliëntstatus is onderworpe aan— (a) enige algemene voorwaardes wat ten opsigte van geakkrediteerde kliëntstatus deur hierdie Wet bepaal of by reël voorgeskryf word; en 40 45 50 - 415 Verify source ↗
Kyk artikel 912 vir die wyses waarop besluite oorgedra kan word.
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.
415. Kyk artikel 912 vir die wyses waarop besluite oorgedra kan word. 556 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 556 (b) any special conditions determined by the customs authority, including the giving of security by the person to whom the certificate is issued. Period of validity of accredited client status certificates 675. (1) An accredited client status certificate— (a) (b) takes effect from a date specified in the certificate; and remains in force for a period of three years from that date416 unless the certificate— (i) (ii) is withdrawn by the customs authority earlier in terms of section 679; or lapses earlier in terms of subsection (2) or (3). (2) An accredited client status certificate of a registered person lapses before the expiry of the three years’ period for which it was issued if the registration of that person is suspended or withdrawn in terms of Part 4 of Chapter 28. (3) An accredited client status certificate of a licensee lapses before the expiry of the three years’ period for which it was issued if the licence of the licensee— (a) (b) lapses in terms of section 647(3); or is suspended or withdrawn in terms of Part 6 of Chapter 29. Non-compliance with criteria for accredited client status - 676 Verify source ↗
The holder of an accredited client status certificate must immediately notify the
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.
676. The holder of an accredited client status certificate must immediately notify the customs authority if that person is at any time during the period of validity of the certificate no longer in compliance with any of the criteria for accredited client status as set out in section 670(1). Renewal of accredited client status certificates 677. (1) The holder of an accredited client status certificate may not later than 30 calendar days before a certificate lapses apply for the renewal of the certificate. (2) Sections 668(2) and 669 to 675, with any necessary changes as the context may require, apply to an application for the renewal of an accredited client status certificate and the issuing of a new accredited client status certificate. (3) If an application for renewal of an accredited client status certificate is not disposed of before the expiry of the validity period of the certificate, the customs authority may extend the validity period of the certificate until the application is disposed of. Amendment of accredited client status certificates 678. (1) An accredited client status certificate may in accordance with any rules that may be prescribed be amended— (a) on application by the holder of the certificate; or (b) on initiative of the customs authority. (2) An accredited client status certificate may be amended by— (a) changing, removing or substituting any condition referred to in section 674(b), or attaching any new condition; (b) extending or limiting the purposes for which the certificate was issued; (c) raising or lowering the level of accreditation; (d) updating or changing any detail on the certificate; or (e) correcting a technical or editorial error. (3) An amendment to an accredited client status certificate takes effect on a date determined by the customs authority. 5 10 15 20 25 30 35 40 45 - 416 Verify source ↗
The granting of accredited status to a registered person or licensee automatically extends the validity
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.
416. The granting of accredited status to a registered person or licensee automatically extends the validity period of that person’s registration or licence until the end of the validity period of the accredited client status certificate. See sections 614 or 647. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 557 Wet No 31 van 2014 557 (b) enige spesiale voorwaardes wat deur die doeanegesag bepaal word, met inbegrip van die stel van sekuriteit deur die persoon aan wie die sertifikaat uitgereik word. Tydperk van geldigheid van sertifikate van geakkrediteerde kliëntstatus 675. (1) ’n Sertifikaat van geakkrediteerde kliëntstatus— is van krag vanaf ’n datum in die sertifikaat gespesifiseer; en (a) (b) bly van krag vir ’n tydperk van drie jaar vanaf daardie datum416 tensy die sertifikaat voor daardie datum— (i) deur die doeanegesag ingevolge artikel 679 ingetrek word; of (ii) ingevolge subartikel (2) of (3) verval. (2) ’n Sertifikaat van geakkrediteerde kliëntstatus van ’n geregistreerde persoon verval voor die verstryking van die drie jaar tydperk waarvoor dit uitgereik is, indien die registrasie van daardie persoon ingevolge Deel 4 van Hoofstuk 28 opgeskort of ingetrek word. (3) ’n Sertifikaat van geakkrediteerde kliëntstatus van ’n lisensiehouer verval voor die verstryking van die drie jaar tydperk waarvoor dit uitgereik is, indien die lisensie van die lisensiehouer— (a) (b) ingevolge artikel 647(3) verval; of ingevolge Deel 6 van Hoofstuk 29 opgeskort of ingetrek word. Nie-voldoening aan kriteria vir geakkrediteerde kliëntstatus - 676 Verify source ↗
Die houer van ’n sertifikaat van geakkrediteerde kliëntstatus moet die
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.
676. Die houer van ’n sertifikaat van geakkrediteerde kliëntstatus moet die doeanegesag onmiddellik in kennis stel indien daardie persoon te eniger tyd gedurende die geldigheidstydperk van die sertifikaat nie meer aan enige van die kriteria vir geakkrediteerde kliëntstatus soos in artikel 670(1) vermeld, voldoen nie. Hernuwing van sertifikate van geakkrediteerde kliëntstatus 677. (1) Die houer van ’n sertifikaat van geakkrediteerde kliëntstatus kan nie later nie as 30 kalenderdae voordat ’n sertifikaat verval om hernuwing van die sertifikaat aansoek doen. (2) Artikels 668(2) en 669 tot 675, met enige nodige aanpassings soos die samehang mag vereis, is op ’n aansoek om die hernuwing van ’n sertifikaat van geakkrediteerde kliëntstatus en die uitreik van ’n nuwe sertifikaat van geakkrediteerde kliëntstatus van toepassing. (3) Indien ’n aansoek om hernuwing van ’n sertifikaat van geakkrediteerde kliëntstatus nie voor die verstryking van die geldigheidstydperk van die sertifikaat afgehandel word nie, kan die doeanegesag die geldigheidstydperk van die sertifikaat verleng totdat die aansoek afgehandel word. Wysiging van sertifikate van geakkrediteerde kliëntstatus 678. (1) ’n Sertifikaat van geakkrediteerde kliëntstatus kan ooreenkomstig enige reëls wat voorgeskryf mag word, gewysig word— (a) op aansoek van die houer van die sertifikaat; of (b) op inisiatief van die doeanegesag. (2) ’n Sertifikaat van geakkrediteerde kliëntstatus kan gewysig word deur— (a) enige voorwaarde bedoel in artikel 674(b) te verander, te skrap of te vervang, of ’n nuwe voorwaarde by te voeg; (b) die doel waarvoor die sertifikaat uitgereik is, uit te brei of te beperk; (c) die vlak van akkreditasie te verhoog of te verlaag; (d) enige besonderhede op die sertifikaat op te dateer of te verander; of (e) ’n tegniese of redaksionele fout reg te stel. (3) ’n Wysiging van ’n sertifikaat van geakkrediteerde kliëntstatus word van krag op ’n datum deur die doeanegesag bepaal. 5 10 15 20 25 30 35 40 45 50 - 416 Verify source ↗
Die toestaan van geakkrediteerde status aan ’n geregistreerde persoon of lisensiehouer verleng
If accredited status is granted to a registered person or licence holder, their registration or licence stays valid until the accredited client certificate expires.
416. Die toestaan van geakkrediteerde status aan ’n geregistreerde persoon of lisensiehouer verleng outomaties die geldigheidstydperk van daardie persoon se registrasie of lisensie tot aan die einde van die geldigheidstydperk van die sertifikaat van geakkrediteerde kliëntstatus. Kyk artikels 614 of 647. 558 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 558 Suspension or withdrawal of accredited client status certificates 679. (1) The customs authority must withdraw an accredited client status certificate if the holder of the certificate— (a) acquired the certificate under false pretences; or (b) is no longer in compliance with any of the criteria for accredited client status as set out in section 670(1). (2) The customs authority may suspend or withdraw an accredited client status certificate if— (a) the holder of the certificate— (i) has in a material respect breached any condition applicable to the certificate in terms of section 674; or (ii) has failed to pay to the Commissioner within five calendar days after it became due, any tax or other amount for which that person is liable in terms of this Act or a tax levying Act; or (b) during the validity period of the certificate, the holder of the certificate or an employee of the holder of the certificate in a managerial position, or if the holder of the certificate is a juristic entity, a director, administrator or trustee of that juristic entity— (i) has in a material respect breached a provision of this Act or a tax levying Act; (ii) has been convicted of an offence under this Act or a tax levying Act; or (iii) has been convicted of an offence involving fraud or dishonesty. (3) Subsection (2)(b) does not apply if the holder of the certificate was not a party to, or could not have prevented, or did not benefit in any material respect from, any such breach or offence by such employee, director, administrator or trustee. (4) The withdrawal or suspension of a person’s accredited client status in terms of this section does not affect the continuation of that person’s registration or of a licence issued to that person.417 5 10 15 20 25 Process for suspension or withdrawal of accredited client status certificates 680. (1) If the customs authority intends to suspend or withdraw an accredited client 30 status certificate in terms of section 679, the customs authority must first— (a) notify the holder of the certificate electronically of— (i) (ii) the proposed suspension or withdrawal; and the reasons for the proposed suspension or withdrawal; and (b) give the holder of the certificate an opportunity to submit representations on the proposed suspension or withdrawal within 30 calendar days of the date the notification referred to in paragraph (a) was transmitted to the holder of the certificate, read with section 908. (2) The customs authority may despite subsection (1) suspend the accredited client status of a person with immediate effect if circumstances so demand, but in such a case that person is entitled to submit to the customs authority representations on the suspension within 30 calendar days after the accredited client status has been suspended, read with section 908. 35 40 Communication of decisions to suspend or withdraw accredited client status certificates 45 681. (1) If the customs authority decides to suspend or withdraw an accredited client status certificate, the customs authority must— (a) notify the holder of the certificate electronically of the decision, indicating— - 417 Verify source ↗
In terms of section 675(2) and (3) withdrawal or suspension of a registration or licence automatically
If a registration or licence is withdrawn or suspended, the accredited client status certificate is automatically terminated or suspended.
417. In terms of section 675(2) and (3) withdrawal or suspension of a registration or licence automatically terminates or suspends an accredited client status certificate. The converse, however, does not apply and an accredited status could be withdrawn or suspended without affecting the continuation of the registration or licence. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 559 Wet No 31 van 2014 559 Opskorting of intrekking van sertifikate van geakkrediteerde kliëntstatus 679. (1) Die doeanegesag moet ’n sertifikaat van geakkrediteerde kliëntstatus intrek indien die houer van die sertifikaat— (a) die sertifikaat onder valse voorwendsels bekom het; of (b) nie meer aan enige van die kriteria vir geakkrediteerde kliëntstatus soos 5 vermeld in artikel 670(1) voldoen nie. (2) Die doeanegesag kan ’n sertifikaat van geakkrediteerde kliëntstatus opskort of intrek indien— (a) die houer van die sertifikaat— (i) enige voorwaarde wat ingevolge artikel 674 op die sertifikaat van 10 toepassing is, in ’n wesenlike opsig verbreek het; of (ii) versuim het om enige belasting of ander bedrag waarvoor daardie persoon ingevolge hierdie Wet of ’n belastingheffings-Wet aanspreeklik is, binne vyf kalenderdae nadat dit betaalbaar geword het aan die Kommissaris te betaal; of (b) gedurende die geldigheidstydperk van die sertifikaat, die houer van die sertifikaat of ’n werknemer van die houer van die sertifikaat in ’n bestuurspos, of indien die houer van die sertifikaat ’n regsentiteit is, ’n direkteur, administrateur of trustee van daardie regsentiteit— (i) ’n bepaling van hierdie Wet of ’n belastingheffings-Wet in ’n wesenlike opsig verbreek het; (ii) aan ’n misdryf ingevolge hierdie Wet of ’n belastingheffings-Wet skuldig bevind word; of (iii) aan ’n misdryf wat bedrog of oneerlikheid behels skuldig bevind word. (3) Subartikel (2)(b) is nie van toepassing nie indien die houer van die sertifikaat nie ’n party tot so ’n breuk of misdryf deur so ’n werknemer, direkteur, administrateur of trustee was nie, of dit nie kon voorkom het nie, of nie in ’n wesenlike opsig voordeel daaruit getrek het nie. (4) Die intrekking of opskorting van ’n persoon se geakkrediteerde kliëntstatus ingevolge hierdie artikel raak nie die voortsetting van daardie persoon se registrasie of van ’n lisensie wat aan daardie persoon uitgereik is nie.417 15 20 25 30 Proses vir opskorting of kliëntstatus intrekking van sertifikate van geakkrediteerde 680. (1) Indien die doeanegesag voornemens is om ’n sertifikaat van geakkrediteerde kliëntstatus ingevolge artikel 679 op te skort of in te trek, moet die doeanegesag eers— 35 (a) die houer van die sertifikaat elektronies in kennis stel van— (i) die voorgestelde opskorting of intrekking; en (ii) die redes vir die voorgestelde opskorting of intrekking; en (b) die houer van die sertifikaat ’n geleentheid bied om binne 30 kalenderdae vanaf die datum waarop die kennisgewing in paragraaf (a) bedoel aan die houer van die sertifikaat versend is, saamgelees met artikel 908, vertoë oor die voorgestelde opskorting of intrekking te rig. (2) Die doeanegesag kan, ondanks subartikel (1), die geakkrediteerde kliëntstatus van ’n persoon met onmiddellike effek opskort indien omstandighede dit nodig maak, maar in so ’n geval is daardie persoon daarop geregtig om binne 30 dae nadat die geakkrediteerde kliëntstatus opgeskort is, saamgelees met artikel 908, vertoë oor die opskorting aan die doeanegesag te rig. 40 45 Kommunikering van besluite om sertifikate van geakkrediteerde kliëntstatus op te skort of in te trek 681. (1) Indien die doeanegesag besluit om ’n sertifikaat van geakkrediteerde 50 kliëntstatus op te skort of in te trek, moet die doeanegesag— (a) die houer van die sertifikaat elektronies van die besluit in kennis stel, met vermelding van— - 417 Verify source ↗
Ingevolge artikel 675(2) en (3) beëindig of skort intrekking of opskorting van ’n registrasie of
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.
417. Ingevolge artikel 675(2) en (3) beëindig of skort intrekking of opskorting van ’n registrasie of lisensie ’n geakkrediteerde kliëntstatus outomaties op. Die teenoorgestelde is egter nie van toepassing nie en ’n geakkrediteerde status kan ingetrek of opgeskort word sonder om die voortsetting van die registrasie of lisensie te affekteer. 560 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 560 (b) the period for which the certificate is suspended; or the date from which the certificate is withdrawn; and (i) (ii) in the notification— (i) give reasons for the decision; and (ii) draw the attention of the holder of the certificate to the fact that an appeal may be lodged against the decision in terms of Chapter 37, if such appeal is available in the circumstances of the decision. 5 (2) The holder of an accredited client status certificate which has been withdrawn must return the certificate to the customs authority within three working days of receiving the notice of withdrawal. 10 Benefits of accreditation 682. (1) The Commissioner may by rule prescribe the benefits of persons on whom accredited client status has been conferred, which may include— (a) exemption from specific requirements of this Act or a tax levying Act; (b) clearing and obtaining release of goods in accordance with simplified or 15 (c) expedited clearance and release requirements; submitting and obtaining customs processing of documents in accordance with simplified or expedited processes; (d) deferment of tax on goods; and (e) simplified tax payment methods. (2) Different benefits may be prescribed in terms of subsection (1) for different levels of accreditation. Rules to facilitate implementation of this Chapter - 683 Verify source ↗
Rules made in terms of section 903 to facilitate the implementation of this
Rules made under section 903 may prescribe accreditation and certificate-related requirements, designation of authorised economic operators, general conditions, and amendment processes.
683. Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules prescribing— (a) accredited client requirements for holders of accredited client status certifi- (b) (c) cates; the different levels of accreditation that may be conferred; requirements and procedures for designating licensees and registered persons involved in international supply chains as authorised economic operators to facilitate the implementation of security measures in international trade; (d) general conditions in respect of accredited client status; and (e) processes for, and any other matters relating to, the amendment of accredited client status certificates. Offences in terms of this Chapter
Part
CHAPTER 31
- 683 Verify source ↗
Reëls ingevolge artikel 903 uitgevaardig om die implementering van hierdie
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.
683. Reëls ingevolge artikel 903 uitgevaardig om die implementering van hierdie 25 Hoofstuk te fasiliteer, kan reëls insluit wat die volgende voorskryf: (a) geakkrediteerde kliëntvereistes vir houers van sertifikate van geakkrediteerde kliëntstatus; (b) die verskillende vlakke van akkreditasie wat verleen kan word; (c) vereistes en prosedures vir die aanwysing van lisensiehouers en geregi- streerde persone wat by internasionale verkrygingsprosesse betrokke is as gemagtigde ekonomiese operateurs om die implementering van beveiligings- maatreëls in internasionale handel te fasiliteer; 30 (d) algemene voorwaardes ten opsigte van geakkrediteerde kliëntstatus; en (e) prosesse vir, en enige ander aangeleenthede betreffende, die wysiging van 35 sertifikate van geakkrediteerde kliëntstatus. Misdrywe ingevolge hierdie Hoofstuk 684. ’n Persoon is aan ’n misdryf skuldig indien daardie persoon versuim om aan artikel 676 of 681(2) te voldoen. HOOFSTUK 31 SEKURITEIT VIR BETALING VAN BELASTING EN ANDER GELDE AAN KOMMISSARIS VERSKULDIG Doel van hierdie Hoofstuk 685. (1) Die doel van hierdie Hoofstuk is om die doeanegesag te magtig om die stel van sekuriteit aan die Kommissaris te vereis ten einde— (a) die Nasionale Inkomstefonds teen verlies aan belasting op goedere wat ingevolge ’n belastingheffings-Wet of hierdie Wet betaalbaar is of mag word, te beveilig; of (b) die betaling van enige ander gelde ingevolge hierdie Wet of ’n belasting- heffings-Wet aan die Kommissaris verskuldig, te verseker. (2) By die toepassing van hierdie Hoofstuk op goedere waarop die Wet op Aksynsreg van toepassing is, moet ’n verwysing in hierdie Hoofstuk na belasting uitgelê word om 40 45 50 562 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 562 levy, Road Accident Fund levy or environmental levy imposed in terms of that Act on goods manufactured in the Republic. When security may be required 686. (1) The customs authority may require security in respect of any goods on which tax is or may become payable in terms of a tax levying Act or this Act if, for any reason, the payment or recovery of the tax on those goods is or will be at risk, including to cover any tax risk in relation to— (a) goods— (i) (ii) (b) goods imported into or to be exported from the Republic; or to which the Excise Duty Act applies; loaded, off-loaded, received, packed, unpacked, consolidated, deconsolidated, stored, processed, delivered, removed or in any other way handled— (i) at licensed premises or facilities; or (ii) in terms of section 662(3) at premises or facilities of which the licence has expired or lapsed or been suspended; (c) goods not in free circulation stored in, or transported in or through the Republic; (d) goods released for home use if import tax payable on those goods is not paid before the release of the goods for home use;418 (e) goods released for outright export from the Republic if export tax payable on those goods is not paid before the release of the goods for outright export;419 goods released for a customs procedure; (f) (g) goods conditionally released for home use or a customs procedure; (h) goods on which tax is deferred;420 (i) goods conditionally excluded or exempted from a provision of this Act or a tax levying Act; and any other goods that are subject to customs control, if for any reason the payment or recovery of tax is or will be at risk. (j) (2) The customs authority may require security to ensure the collection of any other money which is or may become payable to the Commissioner in terms of this Act or a tax levying Act, if for any reason the collection of that money is or will be at risk. Persons from whom security may be required 687. (1) Security referred to in section 686(1) may be required from any person who is or may become liable for the payment of any tax on the relevant goods in terms of a tax levying Act or this Act or who for any reason acquires or may acquire physical control of goods not in free circulation, including, in relation to— (a) goods imported into or to be exported from the Republic by— (i) a registered importer or exporter, from that registered importer or exporter; or (ii) an importer or exporter not located in the Republic and represented in the Republic by a registered agent, from the registered agent of that importer or exporter; (b) goods that are cleared for home use or a customs procedure, from the person— (i) clearing the goods; or - 418 Verify source ↗
For instance when clearance and release of goods are expedited in terms of Chapter 24.
This provision refers to expedited clearance and release of goods under Chapter 24.
418. For instance when clearance and release of goods are expedited in terms of Chapter 24. - 419 Verify source ↗
For instance when clearance and release of goods are expedited in terms of Chapter 24.
This provision gives an example of goods clearance and release being expedited under Chapter 24.
419. For instance when clearance and release of goods are expedited in terms of Chapter 24. - 420 Verify source ↗
For instance section 24 of the Customs Duty Act.
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.
420. For instance section 24 of the Customs Duty Act. 5 10 15 20 25 30 35 40 45 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 563 Wet No 31 van 2014 563 ’n verwysing na aksynsreg, brandstofheffing, Padongelukfondsheffing of omgewings- heffing ingevolge daardie Wet opgelê op goedere in die Republiek vervaardig, in te sluit. Wanneer sekuriteit vereis kan word 686. (1) Die doeanegesag kan sekuriteit vereis ten opsigte van enige goedere waarop belasting ingevolge ’n belastingheffings-Wet of hierdie Wet betaalbaar is of mag word indien daar, om enige rede, ’n risiko is of sal wees met die betaling of verhaling van die belasting op daardie goedere, asook om enige belastingrisiko te dek met betrekking tot— 5 (a) goedere— (i) wat in die Republiek ingevoer of uit die Republiek uitgevoer word; of (ii) waarop die Wet op Aksynsreg van toepassing is; 10 (b) goedere wat opgelaai, afgelaai, ontvang, verpak, uitgepak, gekonsolideer, gedekonsolideer, geberg, geprosesseer, gelewer, verwyder of op enige ander wyse mee gehandel word— (i) by gelisensieerde persele of fasiliteite; of (ii) ingevolge artikel 662(3) by ’n perseel of fasiliteit waarvan die lisensie verstryk of verval het of opgeskort is; (c) goedere wat nie in vry sirkulasie is nie wat geberg word in, of vervoer word in of deur, die Republiek; (d) goedere wat vir binnelandse gebruik vrygestel is indien invoerbelasting wat op daardie goedere betaalbaar is nie voor vrystelling van die goedere vir binnelandse gebruik betaal word nie;418 (e) goedere wat vir regstreekse uitvoer uit die Republiek vrygestel is indien uitvoerbelasting wat op daardie goedere betaalbaar is nie voor die vrystelling van die goedere vir regstreekse uitvoer betaal word nie;419 goedere wat vir ’n doeaneprosedure vrygestel is; (f) (g) goedere wat voorwaardelik vir binnelandse gebruik of ’n doeaneprosedure vrygestel is; (h) goedere waarop belasting uitgestel is;420 (i) goedere wat voorwaardelik van ’n bepaling van hierdie Wet of belastingheffings-Wet uitgesluit of onthef is; en enige ander goedere wat aan doeanebeheer onderworpe is, indien daar om enige rede ’n risiko verbonde aan die betaling of verhaling van belasting is of sal wees. ’n (j) (2) Die doeanegesag kan sekuriteit vereis om die invordering van enige ander gelde te verseker wat ingevolge hierdie Wet of ’n belastingheffings-Wet aan die Kommissaris betaalbaar is of mag word, indien daar om enige rede ’n risiko verbonde aan die invordering van daardie gelde is of sal wees. Persone van wie sekuriteit vereis kan word 687. (1) Sekuriteit bedoel in artikel 686(1) kan van enige persoon vereis word wat ingevolge ’n belastingheffings-Wet of hierdie Wet vir die betaling van enige belasting op die betrokke goedere aanspreeklik is of mag word of wat om enige rede fisiese beheer oor goedere wat nie in vry sirkulasie is nie verkry of mag verkry, asook, met betrekking tot— 15 20 25 30 35 40 (a) goedere wat in die Republiek ingevoer of uit die Republiek uitgevoer word 45 deur— (i) (ii) ’n geregistreerde invoerder of uitvoerder, van daardie geregistreerde invoerder of uitvoerder; of ’n invoerder of uitvoerder wat nie in die Republiek gesetel is nie en in die Republiek deur ’n geregistreerde agent verteenwoordig word, van die geregistreerde agent van daardie invoerder of uitvoerder; 50 (b) goedere wat vir binnelandse gebruik of ’n doeaneprosedure geklaar is, van die persoon wat— (i) die goedere klaar; of - 418 Verify source ↗
Byvoorbeeld wanneer klaring en vrystelling van goedere ingevolge Hoofstuk 24 versnel word.
Example: goods clearance and release under Chapter 24 may be sped up.
418. Byvoorbeeld wanneer klaring en vrystelling van goedere ingevolge Hoofstuk 24 versnel word. - 419 Verify source ↗
Byvoorbeeld wanneer klaring en vrystelling van goedere ingevolge Hoofstuk 24 versnel word.
This provision gives an example of goods being cleared and released faster under Chapter 24.
419. Byvoorbeeld wanneer klaring en vrystelling van goedere ingevolge Hoofstuk 24 versnel word. - 420 Verify source ↗
Byvoorbeeld artikel 24 van die Wet op Doeanereg.
The customs authority may require security when customs tax or other money is at risk, and the security must be risk-based.
420. Byvoorbeeld artikel 24 van die Wet op Doeanereg. 564 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 564 (ii) who submits a clearance declaration for the clearance of the goods on behalf of another; (c) goods released for home use or a customs procedure, from the person to whom the goods are released; (d) goods released for the temporary admission or temporary export procedure on authority of a CDP or ATA carnet, from the guaranteeing association guaranteeing that carnet; (e) goods loaded, off-loaded, received, packed, unpacked, consolidated, deconsolidated, stored, processed, delivered, removed or in any other way handled at licensed premises or a licensed facility, from the licensee of the premises or facility; and goods transported by— (i) a licensed carrier, from that licensed carrier; (ii) a carrier not located in the Republic and represented in the Republic by (f) a registered agent, from that registered agent; or (iii) another person entitled in terms of this Act to transport goods, from that person. (2) Security referred to in section 686(2) may be required from a person who is or may become liable for the payment of the money owed to the Commissioner. Time when security may be required 688. (1) The customs authority may require security in terms of section 686(1) or (2) at any time during which the payment or recovery of the tax or other money is or will be at risk, including as a pre-condition for— (a) (b) (c) (d) the release of the goods for home use or a customs procedure; the issuing or renewal of a licence, or at any time after a licence has been issued or renewed; the issuing or renewal of a registration certificate, or at any time after a registration certificate has been issued or renewed; and the granting of any approval,421 permission, authorisation, recognition, exemption or other special dispensation in terms of this Act or a tax levying Act. (2) If the risk in relation to the payment or recovery of the tax or other money for which security was given for any reason changes, the customs authority may require the person who has given the security to alter the form, nature or amount of the security or to renew the security as the customs authority may determine. Determination of amount of security 5 10 15 20 25 30 35 689. (1) Security in terms of this Chapter must be risk based. (2) When determining the amount of security required, the customs authority must take into account all relevant factors, including— (a) an assessment of the risk to the National Revenue Fund, and the monetary 40 (b) extent of that risk, to be covered by the security; if the person who is to provide the security is a licensee or registered person— the annual turnover of that person’s business as a licensee or registered (i) person; the type of licence or registration issued; and (ii) (iii) whether that person has accredited client status, and if so, the level of accreditation; and (c) any other factors as may be prescribed by rule. (3) When determining the monetary extent of a tax risk, the customs authority must also take into account— 45 50 - 421 Verify source ↗
For instance approval granted in terms of section 282 to a guaranteeing association to guarantee any
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.
421. For instance approval granted in terms of section 282 to a guaranteeing association to guarantee any tax that may become payable on goods imported into the Republic and placed under the temporary admission procedure on authority of a CPD or ATA carnet. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 565 Wet No 31 van 2014 565 (ii) ’n klaringsbrief vir die klaring van die goedere ten behoewe van ’n ander indien; (c) goedere wat vir binnelandse gebruik of ’n doeaneprosedure vrygestel is, van die persoon aan wie die goedere vrygestel word; (d) goedere wat vir die prosedure vir tydelike toelating of tydelike uitvoer op gesag van ’n CDP of ATA carnet vrygestel is, van die vrywaringsvereniging wat daardie carnet waarborg; (f) (e) goedere wat by ’n gelisensieerde perseel of ’n gelisensieerde fasiliteit opgelaai, afgelaai, ontvang, verpak, uitgepak, gekonsolideer, gedekonsoli- deer, geberg, geprosesseer, gelewer, verwyder of op enige ander wyse mee gehandel is, van die lisensiehouer van die perseel of fasiliteit; en goedere wat vervoer word deur— (i) (ii) ’n gelisensieerde vervoerder, van daardie gelisensieerde vervoerder; ’n vervoerder wat nie in die Republiek gesetel is nie en in die Republiek verteenwoordig word deur ’n geregistreerde agent, van daardie geregistreerde agent; of ’n ander persoon wat ingevolge hierdie Wet die reg het om goedere te vervoer, van daardie persoon. (iii) (2) Sekuriteit bedoel in artikel 686(2) kan van ’n persoon vereis word wat aanspreeklik is of mag word vir die betaling van die geld wat aan die Kommissaris verskuldig is. Tydstip waarop sekuriteit vereis kan word 5 10 15 20 688. (1) Die doeanegesag kan sekuriteit ingevolge artikel 686(1) of (2) vereis te eniger tyd wanneer daar ’n risiko met die betaling of verhaling van die belasting of ander gelde is of sal wees, insluitende as ’n voorvereiste vir— 25 (a) die vrystelling van die goedere vir binnelandse gebruik of ’n doeane- prosedure; (b) die uitreik of hernuwing van ’n lisensie, of te eniger tyd nadat ’n lisensie uitgereik of hernu is; (c) die uitreik of hernuwing van ’n registrasiesertifikaat, of te eniger tyd nadat ’n 30 registrasiesertifikaat uitgereik of hernu is; en (d) die toestaan van ’n goedkeuring,421 toestemming, magtiging, erkenning, ontheffing of ander spesiale vergunning ingevolge hierdie Wet of ’n belastingheffings-Wet. (2) Indien die risiko met betrekking tot die betaling of verhaling van belasting of ander gelde waarvoor die sekuriteit gestel is, om enige rede verander, kan die doeanegesag van die persoon wat die sekuriteit gestel het, vereis om die vorm, aard of bedrag van die sekuriteit te verander of om die sekuriteit te hernu, soos die doeanegesag ook al mag bepaal. Bepaling van bedrag van sekuriteit 689. (1) Sekuriteit ingevolge hierdie Hoofstuk, moet risiko gebaseer wees. (2) By die bepaling van die bedrag van sekuriteit wat benodig word, moet die doeanegesag alle tersaaklike faktore in ag neem, met inbegrip van— (a) (b) ’n evaluering van die risiko vir die Nasionale Inkomstefonds, en die monetêre bestek van daardie risiko, wat deur die sekuriteit gedek moet word; indien die persoon wat die sekuriteit moet stel geregistreerde persoon is— (i) die jaarlikse omset van daardie persoon se besigheid as ’n lisensiehouer ’n lisensiehouer of 35 40 45 of geregistreerde persoon; (ii) die tipe van lisensie of registrasie uitgereik; en (iii) of daardie persoon geakkrediteerde kliëntstatus het, en indien wel, die 50 vlak van akkreditasie; en (c) enige faktore soos by reël voorgeskryf mag word. (3) By die bepaling van die monetêre omvang van ’n belastingrisiko, moet die doeanegesag ondermeer in ag neem— 55 - 421 Verify source ↗
Byvoorbeeld goedkeuring wat ingevolge artikel 282 aan ’n vrywaringsvereniging verleen word om
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.
421. Byvoorbeeld goedkeuring wat ingevolge artikel 282 aan ’n vrywaringsvereniging verleen word om enige belasting te waarborg wat betaalbaar mag word op goedere wat in die Republiek ingevoer is en op gesag van ’n CPD of ATA carnet onder die prosedure vir tydelike toelating geplaas word. 566 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 566 (a) (b) (c) the relevant person’s record of compliance with tax obligations; the likelihood of any interest becoming payable in respect of the tax; and the fact that such interest may be recoverable as if part of the tax.422 Forms of security 690. (1) Security in terms of this Chapter may be in the form of— (a) a surety bond issued on behalf of the person required to give security— (i) by a financial institution registered or approved by the South African Reserve Bank or the Financial Services Board; (ii) on conditions approved by the Commissioner; and (iii) in a form and format and containing such particulars as may be prescribed by rule; (b) any security allowed in terms of an international clearance arrangement; or (c) another kind of security as may be prescribed by rule. (2) Security in terms of subsection (1) must either be— (a) specific security to cover any tax or other money that is or may become payable by the person giving the security on specific goods or a specific consignment or consignments of goods; or (b) general security to cover any tax or other money that is or may become payable by the person giving the security on any goods or on any class or kind or other category of goods during a specified or indefinite period. Security details - 691 Verify source ↗
Security provided in terms of section 690, or a document accompanying the
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.
691. Security provided in terms of section 690, or a document accompanying the security, must— (a) (b) (c) indicate whether it is a specific or general security; specify— (i) (ii) the name and address of the person giving the security; the purpose for which the security is given, and if given in relation to specific goods or a specific class or kind or other category of goods, those goods or that class or kind or category of goods; the goods covered by the security;423 the amount of the security; and the validity period of the security; and (iii) (iv) (v) contain such other detail as may be prescribed by rule. 5 10 15 20 25 30 Utilisation of security 692. (1) Security provided in terms of section 690 may be utilised only for the 35 payment or recovery of tax or other money owed to the Commissioner— (a) (b) in respect of the goods for which the security was given; and for which the person who has given the security is liable or jointly and severally liable, except as otherwise provided in terms of any applicable tax levying Act. (2) The customs authority must promptly return any security to the person who has given the security if— (a) (b) the validity period of the security has expired and the security was not utilised in terms of subsection (1); or the purpose for which the security was given has lapsed. 40 45 - 422 Verify source ↗
See for instance section 45 of the Customs Duty Act.
This section points to section 45 of the Customs Duty Act as an example.
422. See for instance section 45 of the Customs Duty Act. - 423 Verify source ↗
Security is not necessarily consignment based.
Security under this Chapter must be provided in an allowed form, such as a surety bond or other permitted security.
423. Security is not necessarily consignment based. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 567 Wet No 31 van 2014 567 (a) die betrokke persoon se rekord van voldoening aan belastingverpligtinge; (b) die waarskynlikheid dat enige rente ten opsigte van die belasting betaalbaar sal word; en (c) die feit dat sodanige rente verhaal mag word asof dit deel van die belasting is.422 Vorms van sekuriteit 5 690. (1) Sekuriteit ingevolge hierdie Hoofstuk kan in die vorm wees van— (a) ’n borgakte wat ten behoewe van die persoon wat sekuriteit moet stel, uitgereik is— (i) deur ’n finansiële instelling wat deur die Suid-Afrikaanse Reserwebank 10 of die Raad op Finansiële Dienste geregistreer of goedgekeur is; (ii) op voorwaardes deur die Kommissaris goedgekeur; en (iii) in ’n vorm en formaat en wat die besonderhede bevat soos by reël voorgeskryf mag word; (b) enige sekuriteit wat ingevolge ’n internasionale klaringsreëling toelaatbaar is; 15 of enige ander soort sekuriteit soos by reël voorgeskryf mag word. (c) (2) Sekuriteit ingevolge subartikel (1), moet— (a) óf spesifieke sekuriteit wees om enige belasting of ander gelde te dek wat deur die persoon wat die sekuriteit stel, betaalbaar is of mag word op bepaalde goedere of ’n bepaalde besending of besendings goedere; (b) óf algemene sekuriteit wees om enige belasting of ander gelde te dek wat gedurende ’n spesifieke of onbepaalde tydperk deur die persoon wat die sekuriteit stel, betaalbaar is of mag word op enige goedere of op enige klas of soort of ander kategorie goedere. Besonderhede van sekuriteit - 691 Verify source ↗
Sekuriteit ingevolge artikel 690 gestel, of ’n dokument wat die sekuriteit
A security document must state key details about the security, and customs must return the security in specified cases.
691. Sekuriteit ingevolge artikel 690 gestel, of ’n dokument wat die sekuriteit vergesel, moet— (a) aantoon of dit ’n spesifieke of algemene sekuriteit is; (b) die volgende spesifiseer: (i) Die naam en adres van die persoon wat die sekuriteit stel; (ii) die doel waarvoor die sekuriteit gestel word, en indien dit gestel word met betrekking tot spesifieke goedere of ’n spesifieke klas of soort of ander kategorie goedere, daardie goedere of daardie klas of soort of kategorie goedere; (iii) die goedere wat deur die sekuriteit gedek word;423 (iv) die bedrag van die sekuriteit; en (v) die geldigheidstydperk van die sekuriteit; en (c) die ander besonderhede bevat soos by reël voorgeskryf mag word. Aanwending van sekuriteit 692. (1) Sekuriteit ingevolge artikel 690 gestel, kan aangewend word slegs vir die betaling of verhaling van belasting of ander gelde aan die Kommissaris verskuldig— ten opsigte van die goedere waarvoor die sekuriteit gestel is; en (a) (b) waarvoor die persoon wat die sekuriteit gestel het, aanspreeklik is of gesamentlik en afsonderlik aanspreeklik is, behalwe soos anders ingevolge ’n betrokke belastingheffings-Wet bepaal. (2) Die doeanegesag moet enige sekuriteit aan die persoon wat sekuriteit gestel het, terugbesorg indien— (a) die geldigheidstydperk van die sekuriteit verstryk het en die sekuriteit nie ingevolge subartikel (1) aangewend is nie; of (b) die doel waarvoor die sekuriteit gestel is, verval het. 20 25 30 35 40 45 50 - 422 Verify source ↗
Kyk byvoorbeeld artikel 45 van die Wet op Doeanereg.
This section points the reader to article 45 of the Customs Act as an example.
422. Kyk byvoorbeeld artikel 45 van die Wet op Doeanereg. - 423 Verify source ↗
Sekuriteit is nie noodwending besending gebaseer nie.
The text states that security is not necessarily shipment-based.
423. Sekuriteit is nie noodwending besending gebaseer nie. 568 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 Rules to facilitate implementation of this Chapter 568 - 693 Verify source ↗
Rules made in terms of section 903 to facilitate the implementation of this
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.
693. Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules prescribing— (a) conditions for— (i) (ii) the withdrawal of security; or the substitution of, or the amendment of the amount of or other detail in relation to, security; and the manner and circumstances in which tax or other money owed to the Commissioner may be recovered from security provided in terms of this Chapter. 5 10 (b) CHAPTER 32 RECOVERY OF DEBT UNDER ACT424 Purpose of this Chapter
Part
CHAPTER 32
- 694 Verify source ↗
The purpose of this Chapter is to provide for the recovery by the Commissioner
This Chapter lets the Commissioner recover money owed under the Act.
694. The purpose of this Chapter is to provide for the recovery by the Commissioner of money owed to the Commissioner in terms of this Act, including— (a) any administrative penalty; (b) any costs or expenses incurred and recoverable by the Commissioner from another person in terms of this Act; (c) the proceeds of the sale of goods in terms of section 592 or 593; and (d) any interest referred to in section 701 on amounts not paid on due date. 15 20 Money owed to Commissioner constitutes debt payable for credit of National Revenue Fund 695. (1) Money owed to the Commissioner in terms of this Act— (a) is a debt payable to the Commissioner for credit of the National Revenue Fund, subject to subsection (2); and 25 (b) must be recovered by the Commissioner in accordance with this Chapter and any other applicable provisions of this Act. (2) (a) If costs or expenses referred to in section 694(b) were paid from SARS’ own funds, the amount of those costs or expenses, including any interest on that amount, is a debt payable to the Commissioner for credit of SARS. 30 (b) The proceeds of the sale of goods referred to in section 694(c) must be applied in accordance with section 595. Recovery of debt - 696 Verify source ↗
A debt referred to in section 695 may be recovered from—
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.
696. A debt referred to in section 695 may be recovered from— the person liable for the debt; or (a) (b) any security provided by that person covering that debt. 35 Recovery of debt from agents
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