Customs Control Act, 2014

As a general rule, proceedings under Chapter 37 do not affect or suspend the duty to pay an administrative penalty.

Detention, seizure, or confiscation of goods does not stop this Part applying to breaches involving those goods.

Chapter 37 proceedings do not suspend or affect the obligation to pay an administrative penalty.

Rules made under section 903 may set the form and format of certain notices and the information they must include.

This section points to section 944 and defines several terms used for transition matters.

This section directs the reader to article 944.

This section defines “the 1964 Act,” “existing excise registration,” and “measure,” and says certain references in this Part must be read as references to specified measures under the 1964 Act.

This section says when this Act and the Customs Duty Act apply, mainly to goods and persons subject to customs control, with specified exclusions.

Rules and other instruments are excluded because they form part of the notion of the 1964 Act.

This section says the measures covered are only those legally issued under the 1964 Act, not measures that were issued illegally as if authorised under that Act.

This section says when this Act and the Customs Act apply to goods, persons, and related matters, with exceptions for certain items while the 1964 Act remains in force.

Some measures made under the 1964 Act can continue after the effective date, but only for the goods, persons, or matters covered here and only if a corresponding measure could be made under the newer Acts.

A 1964 Act measure lapses if the Customs Control Act, Customs Duty Act, or Excise Duty Act does not provide a corresponding measure for the same goods, person, or matter.

This provision says subsection (2) is meant to allow these measures to be amended, substituted, suspended, withdrawn, or repealed under the new Acts.

This section points readers to section 2 of the Customs Control Act about the time of arrival of persons in the Republic.

Section 942 says rules may be made to regulate how these principles are implemented, and earlier 1964 Act measures can keep operating in limited cases.

A 1964 Act measure lapses if the Customs Control Act, Customs Tariff Act, or Excise Duty Act does not authorize a corresponding measure for the relevant goods, person, or matter.

Subsection (2) says it authorises the amendment, replacement, suspension, revocation, or repeal of these measures under the new laws.

This section directs the reader to article 2 of the Customs Control Act for the time of arrival of persons in the Republic.

This section says certain goods must be cleared or entered under the new Act or the Excise Duty Act, depending on the goods and the purpose of entry.

This provision gives an example: products made by processing imported goods under rebate of duty.

This provision gives an example of goods being removed in bond to another excise warehouse.

Certain goods must be cleared under the new Act or the Excise Act, and the 1964 Act stops being available for that clearance once the goods are cleared.

This provision gives an example of products obtained by processing imported goods under drawback of duty.

Example text about goods under bond being removed to another excise warehouse.

An existing customs registration lapses after 30 days unless the holder applies for a replacement registration in time.

This section makes repeated offending within a year an offence, classifies offences as Category 2 unless stated otherwise, and defines Category 1 offences for false or misleading statements and documents.

A person paying a prosecution avoidance penalty cannot appeal the penalty if they paid it by their own choice.

This provision points readers to section 332 of the Criminal Procedure Act, 1977 for criminal proceedings involving corporate bodies and associations of persons other than corporate bodies.

This section lets rules prescribe the form and required content of certain notices, and sets out offence and classification rules for false or misleading conduct under the Act.

A fine paid to avoid prosecution cannot be appealed.

This section points readers to article 332 of the Criminal Procedure Act for criminal proceedings against juristic persons or associations of persons. It also lists customs-related acts that are treated as offences, including bribery attempts, collusion with customs officers, misuse of stamps or documents, tampering with seals or goods, diversion of goods, and arranging to defeat the Act.

Goods come under a customs procedure when they are cleared for that procedure.

Goods come under a customs procedure when they are cleared for that procedure.

This section makes certain interference with customs enforcement, impersonation of customs officials, unauthorized acts, and breaches of customs conditions criminal offences, and sets penalties for Category 1 offences.

A court that convicts a person for certain offences may summarily inquire into any benefit gained from the offence and determine its monetary value.

A person commits a Category 2 offence if they interfere with customs authorities or officers, impersonate a customs officer, do an act without required customs authorization, break conditions attached to customs relief/approval, or try to do or help with a Category 2 offence.

A person convicted of a Category 2 offence can be sent to prison for up to three years, fined up to R500 000 (or a higher prescribed amount), or both.

If a juristic entity is prosecuted for a breach of the Act, a person involved at the time may be fined up to three times the value of the benefit.

A person convicted of a Category 2 offence under this Act is liable to up to 3 years’ imprisonment, a fine up to R500 000, a higher prescribed fine, or both.

A Commissioner may bring civil actions to enforce the Act, and certain employees may also face prosecution for a breach committed on behalf of, or in the interests of, the entity.

The Minister may make regulations, and the Commissioner may make rules, for matters allowed by the Act.

The Minister may make regulations, and the Commissioner may make rules and guidelines, for matters connected to implementing the Act.

If the Act says something must or may be prescribed by rule, the Commissioner must make that rule in the Government Gazette unless the rule says it will be published on the SARS website instead.

The Commissioner must publish prescribed matters by rule in the Government Gazette, unless the Commissioner instead indicates by Gazette-published rule that the matter must be prescribed on the SAID website. The customs authority may also extend certain timeframes or postpone dates on good grounds.

The Commissioner may start civil actions to enforce the Act, and people who want to sue the listed public bodies must first give written notice and wait 30 calendar days.

These provisions set a one-year time limit for certain court proceedings, allow some notice periods to be shortened or extended, let a court exempt an applicant from notice requirements, and make certain commissioner-issued certificates and records admissible as evidence.

Customs authority decisions are subject to internal reconsideration, so long as rights are not affected.

The customs authority may shorten minimum time limits for good reasons, but some time limits cannot be extended or shortened, and customs decisions are subject to internal reconsideration if rights are not prejudiced.

If a person must submit a document to the customs authority under this Act, the customs authority may require the person to verify it with a sworn or solemn declaration.

If a person must file certain documents with customs, the customs authority may require the person to confirm the documents’ authenticity by sworn or solemn declaration.

The customs authority must state the deadline when asking someone to submit a document, and the Act allows several methods for sending and submitting documents, including electronic submission.

A person must register as an electronic user before communicating with customs electronically.

Customs requests must state the time for compliance, and documents may be sent or filed by hand, post, telefax, or electronic system subject to the Act’s rules.

If a person must submit a document to customs, that person must prove the information is true and correct.

If a person submits certain customs documents under the Act, that person must prove the information is true and correct. When deciding whether to grant a dispensation or similar special permission, the Commissioner, customs authority, or a customs officer must consider all relevant factors.

This provision says when tax matters count as being in order, and it gives the Commissioner, customs authority, or a customs officer powers to grant exemptions or related permissions on conditions. It also requires certain records to be kept in a computer-based system unless the customs authority allows paper records.

A person who must or may submit a document or communication under the Act may submit it to the Commissioner, customs authority, or a customs officer.

A person who must or may submit certain documents or communications to customs authorities may do so through a representative.

An international agreement is enacted into law when published in the Government Gazette under section 231(4). The Commissioner must compile and publish import/export statistics, and customs-clearing persons must provide extra particulars when required.

This excerpt limits liability for good-faith official actions, says footnotes are not binding law, and lets the Commissioner publish interpretive notes and collect and publish import/export statistics.

Listed officials and certain persons are not liable for damage, loss, or costs caused by good-faith decisions or acts done under powers or duties given by this Act and related customs/excise laws.

A magistrate’s court may hear and decide certain criminal and civil cases under this Act, within its normal jurisdiction.

The Commissioner may publish, twice a year, a public list of certain offenders’ names, and those names must stay on the list for five years.

An existing excise registration is not changed by this Act and stays valid after the effective date until it is replaced, withdrawn, or lapses under the Excise Duty Act.

This provision says subsection (2) exists to allow existing measures to be amended, substituted, suspended, withdrawn, or repealed under the 1964 Act when needed.

Persons may apply for a new registration before the effective date if the application is lodged after promulgation.

Some pre-existing customs and excise registrations keep operating after the new Chapter 28 starts, but an existing customs registration expires after 30 days unless the holder applies for a replacement registration.

This section says existing measures under the 1964 Act may be amended, replaced, suspended, withdrawn, or repealed when needed.

People may apply for a new registration any time before the effective date, if the application is submitted after this Act is promulgated.

An existing customs licence lapses 30 days after the effective date unless the licensee applies to the customs authority for a new licence before that time.

Existing excise licences are not affected by this Act and continue in force after the effective date until replaced, withdrawn, or lapsed.

Persons may apply for a new licence before the effective date, if the application is lodged after the Act’s promulgation date.

Some pre-effective-date customs and excise licences are not affected by Chapter 29 and continue under the renamed Excise Duty Act.

People may apply for a new licence before the effective date, as long as the application is submitted after the publication date of the Act.

Some pre-effective-date customs and excise licences continue under the renamed Excise Duty Act and are not affected by Chapter 29.

This section says the new Acts do not stop certain pre-effective-date administrative, civil, criminal, or investigation proceedings from continuing. It also allows customs officers or other SARS officials to use investigative powers under this Act for the investigation.

This provision says the new enactments do not change the force or continued application in the Republic of certain earlier-incorporated international agreements.

Security given before the effective date may be used afterwards for certain tax or other amounts, and the customs authority still may require new or additional security.

This section says the new Customs-related Acts do not affect certain existing administrative, civil, or criminal proceedings, and it preserves investigators’ power to use investigation powers for the investigation.

This section says the new customs laws do not affect the legal force or continued application in the Republic of certain international agreements already incorporated into law before the effective date.

The Commissioner may make transitional rules, and the President may set the commencement date by proclamation, but only subject to stated conditions. Some temporary rule-making powers lapse after five years, and rules under one subsection normally last one year unless ratified earlier or repealed earlier.