Customs Control Act

Part 17 of 17 · provisions 3,201–3,282

This section is titled “Designation of customs officers.”

Jurisdiction: South Africa
Instrument: Act or statute
Citation: Act 31 of 2014
Version: Undated source snapshot
Language: en
Updated: 23 Jul 2014
Official source: View official record ↗
Complete work: View statute overview

ATA carnets CPD Chapter 35 list Chapter 37 proceedings Chapter 8 reference VAT VAT refund Verkoop van goedere abandoned goods abandonment abandonment notice abandonment of goods aborted voyage access and entry access to goods accidents accreditation accredited client status accredited status activity suspension administration administrative appeals administrative decision communication administrative decision-making +1,240 more

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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 3

464
As a general rule, none of the proceedings referred to in Chapter 37 affect or suspend the obligation
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As a general rule, proceedings under Chapter 37 do not affect or suspend the duty to pay an administrative penalty.

464. As a general rule, none of the proceedings referred to in Chapter 37 affect or suspend the obligation to pay an administrative penalty. See section 830. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 695 Wet No 31 van 2014 695 Effek van detensie, beslaglegging of konﬁskering van goedere op toepassing van hierdie Deel
880
Die detensie, beslaglegging of konﬁskering van goedere ingevolge hierdie Wet
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Detention, seizure, or confiscation of goods does not stop this Part applying to breaches involving those goods.

880. Die detensie, beslaglegging of konﬁskering van goedere ingevolge hierdie Wet verhinder nie die toepassing van hierdie Deel met betrekking tot breuke van hierdie Wet wat ten opsigte van daardie goedere begaan word nie. 5 Deel 2 Ander administratiewe boetes Beëindiging van beslaglegging- en terugtrekking van konﬁskering-boetes 881. (1) Indien die doeanegesag ’n aansoek ingevolge 765 om ’n beslaglegging te beëindig of ingevolge artikel 768 om ’n konﬁskering van goedere terug te trek, goedkeur, kan die doeanegesag as ’n voorwaarde vir die goedkeuring van die aansoek ’n vereiste stel dat die applikant ’n administratiewe boete betaal wat nie die doeanewaarde van die goedere oorskry nie of, in die geval van goedere in ’n aksynspakhuis vervaardig, wat nie die waarde van die goedere soos ingevolge die Wet op Aksynsreg bepaal, oorskry nie. (2) ’n Boete ingevolge subartikel (1) opgelê, moet aan die Kommissaris betaal word op of voor ’n datum vermeld in die kennisgewing in artikel 765(7) of 768(7) bedoel, of waartoe daardie datum ingevolge artikel 908 uitgestel mag word. Vermiste goedere-boetes vir goedere wat gekonﬁskeer moet word 882. (1) Indien daar op goedere wat aan konﬁskering onderhewig is ingevolge artikel 762 beslag gelê moet word en die goedere nie redelikerwyse gevind kan word nie, kan die doeanegesag, in plek van die goedere, by kennisgewing aan enige een of meer van die volgende persone ’n vermiste goedere-boete oplê gelyk aan die doeanewaarde van die goedere of, in die geval van goedere in ’n aksynspakhuis vervaardig, die waarde van die goedere soos ingevolge die Wet op Aksynsreg bepaal: (a) Die persoon wat die daad begaan het wat die goedere aan konﬁskering onderhewig gestel het; (b) die persoon in wie se besit die goedere was, of op redelike gronde geglo word te gewees het, onmiddellik voordat die besluit om op die goedere beslag te lê, geneem is; (c) die invoerder of uitvoerder van die goedere of, indien die invoerder of uitvoerder nie in die Republiek gesetel is nie, die geregistreerde agent in die Republiek van die invoerder of uitvoerder; of (d) die persoon wat die eienaar van die goedere was op die tydstip van die besluit om op die goedere beslag te lê of, indien die eienaar nie in die Republiek gesetel is nie, die geregistreerde agent in die Republiek van die eienaar. (2) ’n Boete ingevolge subartikel (1) opgelê, moet aan die Kommissaris betaal word op of voor ’n datum in die kennisgewing vermeld, of waartoe daardie datum ingevolge artikel 908 uitgestel mag word. Deel 3 Algemene aangeleenthede Toepasbaarheid van Hoofstuk 37 verrigtinge464 883. (1) Die verrigtinge waarvoor in Hoofstuk 37 voorsiening gemaak word, soos ook al in die omstandighede gepas mag wees, is van toepassing ten opsigte van— (a) die oplegging van ’n administratiewe boete; of (b) die bedrag van die boete.
464
As ’n algemene reël, raak of skort geeneen van die verrigtinge bedoel in Hoofstuk 37 die verpligting
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Chapter 37 proceedings do not suspend or affect the obligation to pay an administrative penalty.

464. As ’n algemene reël, raak of skort geeneen van die verrigtinge bedoel in Hoofstuk 37 die verpligting op om ’n administratiewe boete te betaal nie. Kyk artikel 830. 10 15 20 25 30 35 40 45 696 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 696 (2) Only the amount of a prosecution avoidance penalty and not the imposition of the penalty is subject to proceedings in terms of Part 3, 4 or 5 of Chapter 37.465 Rules to facilitate implementation of this Chapter
884
Rules made in terms of section 903 to facilitate the implementation of this
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Rules made under section 903 may set the form and format of certain notices and the information they must include.

884. Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules prescribing the form and format of a notice referred to in section 877(1), 879(1) or 882(1) and the information which such a notice must contain. 5 Offences in terms of this Chapter
472
See section 944.
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This section points to section 944 and defines several terms used for transition matters.

472. See section 944. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 729 Wet No 31 van 2014 729 Deel 3 Oorgangsbepalings Uitleg van hierdie Deel 926. (1) In hierdie Deel, beteken— ‘‘aksynsreëls’’— (a) (b) reëls uitgevaardig ingevolge die 1964 Wet wat onmiddellik voor die effektiewe datum van krag was, in soverre daardie reëls vir ’n reg, heffing of belasting of enige goedere of persone of ander aangeleentheid waarop die Wet op Aksynsreg van toepassing is, geld of sodanige reg, heffing, belasting, goedere, persone of ander aangeleentheid reguleer of raak; of reëls in paragraaf (a) bedoel soos ingevolge die Wet op Aksynsreg op of na die effektiewe datum gewysig of vervang; ‘‘bestaande aksynslisensie’’ ’n lisensie wat— (a) ingevolge die 1964 Wet voor die effektiewe datum vir doeleindes van daardie Wet aan ’n persoon of ten opsigte van enige perseel, eiendom, installasie of toerusting uitgereik is; en (b) onmiddellik voor die effektiewe datum van krag was, maar nie ook so ’n lisensie wat ’n bestaande doeanelisensie is nie; ‘‘bestaande aksynsregistrasie’’ ’n registrasie wat— (a) ingevolge die 1964 Wet voor die effektiewe datum vir doeleindes van daardie Wet aan ’n persoon of ten opsigte van enige perseel, eiendom, installasie of toerusting of ander aangeleentheid uitgereik is; en (b) onmiddellik voor die effektiewe datum van krag was, maar nie ook so ’n registrasie wat ’n bestaande doeaneregistrasie is nie; ‘‘bestaande doeanelisensie’’ ’n lisensie wat— (a) ingevolge die 1964 Wet voor die effektiewe datum vir ’n doel vermeld in daardie Wet uitgereik is aan ’n persoon of ten opsigte van ’n perseel of fasiliteit wat volgens die vereistes van artikels 630 tot 634 van hierdie Wet vir ’n soortgelyke doel gelisensieer moet wees; en (b) onmiddellik voor die effektiewe datum van krag was; ‘‘bestaande doeaneregistrasie’’ ’n registrasie wat— (a) ingevolge die 1964 Wet voor die effektiewe datum vir ’n doel vermeld in daardie Wet aan ’n persoon uitgereik is wat volgens die vereistes van artikels 603 tot 607 van hierdie Wet vir ’n soortgelyke doel geregistreer moet of kan wees; en (b) onmiddellik voor die effektiewe datum van krag was; ‘‘effektiewe datum’’ die datum waarop hierdie Wet (behalwe Hoofstukke 22 en 38),472 die Wet op Doeanereg en die Wysigingswet op Doeane en Aksyns, 2014, in werking tree; ‘‘klaar’’, met betrekking tot die 1964 Wet, die indiening by die Kommissaris ingevolge die 1964 Wet van ’n deklarasie ten opsigte van goedere vir— (a) binnelandse verbruik; (b) verwydering onder waarborg; (c) opslag; (d) gebruik met korting op reg; (e) uitvoer; of (f) enige ander doel of prosedure waarvoor in die 1964 Wet voorsiening gemaak word; ‘‘maatreël’’ nie ook ’n reël of ander instrument waarna in die omskrywing van ‘‘hierdie Wet’’ in artikel 1 van die Doeane- en Aksynswet, 1964, verwys word nie;473 ‘‘Wet op Aksynsreg’’ die Doeane- en Aksynswet, 1964, soos deur die Wysigings- wet op Doeane en Aksyns, 2014, gewysig en as die Wet op Aksynsreg hernoem, en sluit in— (a) die Aksynstarief; (b) die aksynsreëls; en
472
Kyk artikel 944.
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This section directs the reader to article 944.

472. Kyk artikel 944.
473
Reëls en hierdie ander instrumente word uitgesluit aangesien hulle deel vorm van die konsep van
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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.

473. Reëls en hierdie ander instrumente word uitgesluit aangesien hulle deel vorm van die konsep van ‘‘die 1964 Wet’’. Kyk omskrywing hierbo van ‘‘1964 Wet’’. 5 10 15 20 25 30 35 40 45 50 55 730 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 730 ‘‘existing excise registration’’ means a registration— (a) issued in terms of the 1964 Act before the effective date for the purposes of that Act to a person or in respect of any premises, property, plant or equipment or other matter; and that was in force immediately before the effective date, but excludes any such registration that is an existing customs registration; (b) ‘‘measure’’ excludes a rule or other instrument referred to in the deﬁnition of ‘‘this Act’’ in section 1 of the Customs and Excise Act, 1964;473 ‘‘1964 Act’’ means the Customs and Excise Act, 1964, as it existed before the effective date, and includes any instrument referred to in the deﬁnition of ‘‘this Act’’ in section 1 of that Act. (2) Any reference in this Part to a measure in force in terms of the 1964 Act immediately before the effective date must be read as referring to any of the following measures issued, granted, imposed or made in terms of the 1964 Act474 that was in force immediately before the effective date: (a) any directive, direction, ruling, determination, requirement, restriction or other stipulation; (b) any registration, licence, accredited status, certiﬁcation or other official (c) recognition; any approval, permission, authorisation, exclusion, exemption, rebate, relief or other dispensation; (d) any condition, qualiﬁcation or limitation; (e) (f) (g) any other act or decision not mentioned above that has a continuous legal any appointment or designation; any delegation; and effect. (3) In the event of an inconsistency between this Act and the 1964 Act in relation to the meaning of a word or expression used in this Part, the meaning assigned to the word or expression in this Act prevails unless the context indicates otherwise. 5 10 15 20 25 Application of this Act, Customs Duty Act and Excise Duty Act as from effective date 30
927
As from the effective date—
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This section says when this Act and the Customs Duty Act apply, mainly to goods and persons subject to customs control, with specified exclusions.

927. As from the effective date— (a) this Act applies to the extent indicated in this Act in relation to— (i) all goods and persons that are or become subject to customs control in (b) terms of Chapter 2, excluding— (aa) goods and persons referred to in section 929(1) to which, and whilst, the 1964 Act continues to apply in terms of that section; and (bb) international postal articles to which, and whilst, the 1964 Act continues to apply in terms of section 943; and (ii) all other persons and matters regulated or otherwise affected by this Act; the Customs Duty Act applies to the extent indicated in that Act in relation to— (i) all goods and persons that are or become subject to customs control in terms of Chapter 2 of this Act, excluding goods and persons referred to in section 929(1) to which, and whilst, the 1964 Act continues to apply in terms of that section; and (ii) all other persons and matters regulated or otherwise affected by the 35 40 45 Customs Duty Act; and
473
Rules and these other instruments are excluded as they form part of the notion of the 1964 Act. See
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Rules and other instruments are excluded because they form part of the notion of the 1964 Act.

473. Rules and these other instruments are excluded as they form part of the notion of the 1964 Act. See deﬁnition above of ‘‘1964 Act’’.
474
The measures contemplated here include only those issued ‘‘in terms of’’ the 1964 Act, i.e those that
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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.

474. The measures contemplated here include only those issued ‘‘in terms of’’ the 1964 Act, i.e those that were issued legally. Measures that were issued illegally as if authorised in terms of the 1964 Act are not included here. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 731 Wet No 31 van 2014 731 (c) enige ander instrument waarna in die omskrywing van ‘‘hierdie Wet’’ in artikel 1 van die 1964 Wet verwys word, indien en insoverre daardie instrument van toepassing is op reg, heffings of belasting of op goedere, persone of aangeleenthede waarop die Wet op Aksynsreg van toepassing is; ‘‘Wet op Doeanereg’’ die Wet op Doeanereg, 2014, en sluit in— (a) die Doeanetarief; (b) enige reëls ingevolge daardie Wet uitgevaardig; (c) enige algemeen-geldende kennisgewings wat ingevolge daardie Wet deur die Minister in die Staatskoerant gepubliseer is; en (d) enige internasionale ooreenkoms— (i) in artikel 940 bedoel wat vir doeleindes van daardie Wet bindend is; of (ii) wat aangegaan is op of na die effektiewe datum wat bindend vir doeleindes van daardie Wet is; ‘‘1964 Wet’’ die Doeane- en Aksynswet, 1964, soos dit bestaan het voor die effektiewe datum, met inbegrip van enige instrument waarna in die omskrywing van ‘‘hierdie Wet’’ in artikel 1 van daardie Wet verwys word. (2) Enige verwysing in hierdie Deel na ’n maatreël wat onmiddellik voor die effektiewe datum ingevolge die 1964 Wet van krag was, moet uitgelê word as ’n verwysing na enige van die volgende maatreëls uitgereik, toegestaan, opgelê of gemaak ingevolge die 1964 Wet474 wat onmiddellik voor die effektiewe datum van krag was: (a) Enige aanwysing, lasgewing, beslissing, bepaling, vereiste, beperking of ander stipulasie; (b) enige registrasie, lisensie, geakkrediteerde status, sertiﬁsering of ander (c) amptelike erkenning; enige goedkeuring, toestemming, magtiging, uitsluiting, ontheffing, korting, verligting of ander vergunning; (d) enige voorwaarde, kwaliﬁkasie of beperking; (e) (f) (g) enige ander handeling of besluit nie hierbo vermeld nie wat ’n voortdurende enige aanstelling of aanwysing; enige delegasie; en regsgevolg het. (3) In die geval van enige teenstrydigheid tussen hierdie Wet en die 1964 Wet met betrekking tot die betekenis van ’n woord of uitdrukking wat in hierdie Deel gebruik word, geniet die betekenis wat aan die woord of uitdrukking in hierdie Wet geheg word, voorrang tensy dit uit die samehang anders blyk. Toepassing van hierdie Wet, Wet op Doeanereg en Wet op Aksynsreg vanaf effektiewe datum
927
Vanaf die effektiewe datum—
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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.

927. Vanaf die effektiewe datum— (a) is hierdie Wet, betrekking tot— (i) alle goedere en persone wat ingevolge Hoofstuk 2 aan doeanebeheer insoverre in hierdie Wet aangedui, van toepassing met onderworpe is of word, uitgesonderd— (aa) goedere en persone bedoel in artikel 929(1) waarop, en terwyl, die 1964 Wet ingevolge daardie artikel aanhou om van krag te bly; en (bb) internasionale posstukke waarop, en terwyl, die 1964 Wet ingevolge artikel 943 aanhou om van krag te bly; en (ii) alle ander persone en aangeleenthede wat deur hierdie Wet gereguleer of andersins geraak word; (b) is die Wet op Doeanereg, insoverre in daardie Wet aangedui, van toepassing met betrekking tot— (i) alle goedere en persone wat ingevolge Hoofstuk 2 van hierdie Wet aan doeanebeheer onderworpe is of word, uitgesonderd goedere en persone bedoel in artikel 929(1) waarop, en terwyl, die 1964 Wet ingevolge daardie artikel aanhou om van krag te bly; en 5 10 15 20 25 30 35 40 45 50 (ii) alle ander persone en aangeleenthede wat deur die Wet op Doeanereg 55 gereguleer of andersins geraak word; en
474
Die maatreëls hier beoog, sluit slegs dié in wat uitgereik is ‘‘ingevolge’’ die 1964 Wet, d.i. die wat
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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.

474. Die maatreëls hier beoog, sluit slegs dié in wat uitgereik is ‘‘ingevolge’’ die 1964 Wet, d.i. die wat regmatiglik uitgereik is. Maatreëls wat onregmatiglik uitgereik is asof ingevolge die 1964 gemagtig, is nie hier ingesluit nie. 732 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 732 (c) the Excise Duty Act applies to the extent indicated in that Act in relation to— (i) all goods and persons regulated or otherwise affected by that Act, excluding goods and persons referred to in section 929(1) of this Act to which, and whilst, the 1964 Act continues to apply in terms of that section; and (ii) all other matters regulated or otherwise affected by that Act. Continuation of measures under 1964 Act for purposes of this Act, Customs Duty Act and Excise Duty Act 928. (1) Despite the enactment of this Act, the Customs Duty Act and the Customs and Excise Amendment Act, 2014, any measure in force in terms of the 1964 Act immediately before the effective date in relation to any goods or a person or matter contemplated in section 927(a), (b) or (c), continues on and after the effective date to be in force in relation to those goods or that person or matter but only if and to the extent that a measure of a corresponding kind can in relation to those goods or that person or matter be issued, granted, imposed or made after the effective date in terms of this Act, the Customs Duty Act or the Excise Duty Act.475 (2) A measure that continues in force in terms of subsection (1) must for all purposes, including for purposes of any future amendment, substitution, repeal, withdrawal or suspension thereof, be regarded to have been issued, granted, imposed or made in terms of the relevant enabling provision of this Act, the Customs Duty Act or the Excise Duty Act, as the case may be, which provides for a measure of a corresponding kind to be issued, granted or imposed on or after the effective date.476 (3) Subsections (1) and (2) must be read subject to sections 931 to 939. 5 10 15 20 Continued application of 1964 Act on and after effective date in relation to certain goods and persons 25 929. (1) The 1964 Act continues to be in force in relation to the following goods and persons as fully and effectually as if this Act, the Customs Duty Act and the Customs and Excise Amendment Act, 2013, had not been enacted: (a) goods which, immediately before the effective date, were subject to or being (b) (c) dealt with in terms of an entry in terms of the 1964 Act; inbound travellers and crew who arrived in the Republic477 before the effective date; and the accompanied and unaccompanied baggage of travellers and crew referred to in paragraph (b). (2) The 1964 Act continues to apply to goods referred to in subsection (1)(a) only for as long as those goods are subject to or being dealt with under the entry referred to in that subsection. (3) If a person desires or is required in terms of the 1964 Act to deal with goods referred to in subsection (1)(a), or any products derived from those goods, in a way or for a purpose which in terms of the 1964 Act requires a further entry for the goods or a separate entry for those products, the following principles478 apply: (a) If those goods are imported goods and that person desires or is required in terms of the 1964 Act to enter the goods for home consumption or to replace the current entry with an entry for home consumption— 30 35 40
475
The implication is that a 1964 Act measure lapses if the Customs Control Act, the Customs Duty Act
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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.

475. The implication is that a 1964 Act measure lapses if the Customs Control Act, the Customs Duty Act or the Excise Duty Act does not provide for a measure of a corresponding kind to be issued, granted, imposed or made in relation to those goods or that person or matter.
476
The purpose of subsection (2) is to enable the amendment, substitution, suspension, withdrawal or
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This provision says subsection (2) is meant to allow these measures to be amended, substituted, suspended, withdrawn, or repealed under the new Acts.

476. The purpose of subsection (2) is to enable the amendment, substitution, suspension, withdrawal or repeal of these measures in terms of the new Acts.
477
See section 2 of the Customs Control Act for time of arrival of persons in the Republic.
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This section points readers to section 2 of the Customs Control Act about the time of arrival of persons in the Republic.

477. See section 2 of the Customs Control Act for time of arrival of persons in the Republic.
478
Section 942 provides for rules to regulate the implementation of these principles.
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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.

478. Section 942 provides for rules to regulate the implementation of these principles. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 733 Wet No 31 van 2014 733 (c) is die Wet op Aksynsreg, insoverre in daardie Wet aangedui, van toepassing met betrekking tot— (i) alle goedere en persone wat deur daardie Wet gereguleer of anderins geraak word, uitgesonderd goedere en persone bedoel in artikel 929(1) van hierdie Wet waarop, en terwyl, die 1964 Wet ingevolge daardie artikel aanhou om van krag te bly; en (ii) alle ander aangeleenthede wat deur daardie Wet gereguleer of andersins 5 geraak word. Voortsetting van maatreëls kragtens 1964 Wet vir doeleindes van hierdie Wet, Wet op Doeanereg en Wet op Aksynsreg 10 928. (1) Ondanks die uitvaardiging van hierdie Wet, die Wet op Doeanereg en die Wysigingswet op Doeane en Aksyns, 2014, hou enige maatreël wat ingevolge die 1964 Wet onmiddellik voor die effektiewe datum met betrekking tot enige goedere of ’n persoon of aangeleentheid bedoel in artikel 927(a), (b) of (c) van krag was, aan om op en na die effektiewe datum met betrekking tot daardie goedere of daardie persoon of aangeleentheid van krag te bly maar slegs indien en insoverre ’n maatreël met ’n ooreenstemmende strekking met betrekking tot daardie goedere of daardie persoon of aangeleentheid na die effektiewe datum ingevolge hierdie Wet, die Wet op Doeanereg of die Wet op Aksynsreg uitgereik, toegestaan, opgelê of gemaak kan word.475 (2) ’n Maatreël wat ingevolge subartikel (1) aanhou om van krag te bly, moet vir alle doeleindes, asook vir doeleindes van enige toekomstige wysiging, vervanging, herroeping, intrekking of opskorting daarvan, geag word uitgereik, toegestaan, opgelê of gemaak te wees ingevolge die betrokke magtigende bepaling van hierdie Wet, die Wet op Doeanereg of die Wet op Aksynsreg, na gelang van die geval, wat voorsiening maak dat ’n maatreël met ’n ooreenstemmende strekking op of na die effektiewe datum uitgereik, toegestaan of opgelê kan word.476 (3) Subartikels (1) en (2) moet behoudens artikels 931 tot 939 verstaan word. Voortgesette toepassing van 1964 Wet op en na effektiewe datum met betrekking tot sekere goedere en persone 929. (1) Die 1964 Wet hou met betrekking tot die volgende goedere en persone aan om van krag te bly so volkome en effektiewelik asof hierdie Wet, die Wet op Doeanereg en die Wysigingswet op Doeane en Aksyns, 2014, nie uitgevaardig is nie: (a) Goedere wat onmiddellik voor die effektiewe datum onderworpe was aan, of (b) mee gehandel word ingevolge, ’n klaring ingevolge die 1964 Wet; inkomende reisigers en bemanning wat voor die effektiewe datum in die Republiek477 aangekom het; en (c) die vergeselde en onvergeselde bagasie van reisigers en bemanning in paragraaf (b) bedoel. (2) Die 1964 Wet hou aan om op goedere bedoel in subartikel (1)(a) van krag te bly slegs vir solank as wat daardie goedere onderworpe is aan, of mee gehandel word kragtens, die klaring in daardie subartikel bedoel. (3) Indien ’n persoon verlang of ingevolge die 1964 Wet gebonde is om met goedere bedoel in subartikel (1)(a), of enige produkte verkry uit daardie goedere, te handel op ’n wyse of vir ’n doel wat ingevolge die 1964 Wet ’n verdere klaring vir die goedere of ’n aparte klaring vir daardie produkte nodig maak, geld die volgende beginsels:478 (a) Indien daardie goedere ingevoerde goedere is en daardie persoon verlang of ingevolge die 1964 Wet gebonde is om die goedere vir binnelandse verbruik te klaar of om die bestaande klaring deur ’n klaring vir binnelandse verbruik te vervang— 15 20 25 30 35 40 45
475
Die implikasie is dat ’n 1964 Wet-maatreël verval indien die Wet op Doeanebeheer, die Wet op
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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.

475. Die implikasie is dat ’n 1964 Wet-maatreël verval indien die Wet op Doeanebeheer, die Wet op Doeanereg of die Wet op Aksynsreg geen magtiging bevat dat ’n maatreël met ’n ooreenstemmende strekking met betrekking tot daardie goedere of daardie persoon of aangeleentheid uitgereik, toegestaan, opgelê of gemaak kan word nie.
476
Die doel van subartikel (2) is om die wysiging, vervanging, opskorting, intrekking of herropeing van
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Subsection (2) says it authorises the amendment, replacement, suspension, revocation, or repeal of these measures under the new laws.

476. Die doel van subartikel (2) is om die wysiging, vervanging, opskorting, intrekking of herropeing van hierdie maatreëls ingevolge die nuwe Wette te magtig.
477
Kyk artikel 2 van die Wet op Doeanebeheer vir die tydstip van aankoms van persone in die
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This section directs the reader to article 2 of the Customs Control Act for the time of arrival of persons in the Republic.

477. Kyk artikel 2 van die Wet op Doeanebeheer vir die tydstip van aankoms van persone in die Republiek.
478
Artikel 942 maak voorsiening vir reëls om die implementering van hierdie beginsels te reël.
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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.

478. Artikel 942 maak voorsiening vir reëls om die implementering van hierdie beginsels te reël. 734 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 734 (i) (ii) (iii) the 1964 Act ceases to be available for the entry of such goods for home consumption; the goods must be cleared in terms of this Act for home use as if the current entry of the goods were a clearance in terms of this Act; and the 1964 Act ceases to apply and this Act become applicable to the goods as from the time of clearance of the goods for home use. (b) (c) (d) (e) If those goods, or any products derived from those goods, are imported goods or goods produced subject to customs control in the Republic479 (excluding excisable, fuel levy, environmental levy or Road Accident Fund levy goods manufactured in the Republic) and that person desires or is required in terms of the 1964 Act to enter those goods or those products for a purpose or procedure which is a customs procedure in terms of this Act— (i) the 1964 Act ceases to be available for the entry of the goods or those products for such purpose or procedure; the goods or those products must be cleared in terms of this Act for that customs procedure as if the current entry of the goods were a clearance in terms of this Act; and this Act becomes applicable to the goods or those products as from the time of clearance of the goods or those products for that customs procedure. (ii) (iii) the 1964 Act If the goods are excisable, fuel levy, environmental levy or Road Accident Fund levy goods manufactured in the Republic and that person desires or is required in terms of those goods for home consumption— (i) the goods must be entered in terms of the Excise Duty Act for home consumption; and the Excise Duty Act applies to the goods as from the time of entry of the goods for home consumption. to enter (ii) If those goods are excisable, fuel levy, environmental levy or Road Accident Fund levy goods manufactured in the Republic and that person desires or is required in terms of the 1964 Act to enter the goods for a purpose or procedure which is not a customs procedure in terms of this Act480— (i) the goods must be entered in terms of the Excise Duty Act for that purpose or procedure; and the Excise Duty Act applies to the goods as from the time of entry of the goods for that purpose or procedure. (ii) If those goods are excisable, fuel levy, environmental levy or Road Accident Fund levy goods manufactured in the Republic and that person desires or is required in terms of the 1964 Act to enter the goods for a purpose or procedure which is a customs procedure in terms of this Act481 — (i) the 1964 Act ceases to be available for the entry of the goods for such purpose or procedure; the goods must be cleared in terms of this Act for that customs procedure as if the current entry of the goods were a clearance in terms of this Act; and this Act becomes applicable to the goods as from the time of clearance of the goods for that customs procedure. (ii) (iii) (4) If this Act becomes applicable to any goods in terms of subsection (3), any relevant tax levying Act must to the extent applicable be applied to the goods in accordance with the provisions of that tax levying Act. (5) In this section ‘‘current entry’’ means— (a) an entry referred to in subsection (1)(a); or
479
For example products derived from the processing of imported goods under rebate of duty.
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This provision gives an example: products made by processing imported goods under rebate of duty.

479. For example products derived from the processing of imported goods under rebate of duty.
480
For instance when such goods are to be removed in bond to another excise warehouse.
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This provision gives an example of goods being removed in bond to another excise warehouse.

480. For instance when such goods are to be removed in bond to another excise warehouse.
481
For instance if such goods are to be exported.
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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.

481. For instance if such goods are to be exported. 5 10 15 20 25 30 35 40 45 50 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 735 Wet No 31 van 2014 735 (b) (c) (d) (e) (i) is die 1964 Wet nie verder vir die klaring van sodanige goedere vir binnelandse verbruik beskikbaar nie; (ii) moet die goedere ingevolge hierdie Wet geklaar word vir binnelandse gebruik asof die bestaande klaring van die goedere ’n klaring ingevolge hierdie Wet was; en (iii) hou die 1964 Wet op om van toepassing te wees en word hierdie Wet op die goedere van toepassing vanaf die tydstip van klaring van die goedere vir binnelandse gebruik. Indien daardie goedere, of enige produkte uit daardie goedere verkry, ingevoerde goedere is of goedere is wat onder doeanebeheer in die Republiek479 geproduseer is (uitgesonderd aksynsbare, brandstofheffing-, omgewingsheffing- of Padongelukfondsheffinggoedere in die Republiek vervaardig) en daardie persoon verlang of ingevolge die 1964 Wet gebonde is om daardie goedere of daardie produkte vir ’n doel of prosedure te klaar wat ’n doeaneprosedure ingevolge hierdie Wet is— (i) is die 1964 Wet nie verder vir die klaring van die goedere of daardie produkte vir sodanige doel of prosedure beskikbaar nie; (ii) moet die goedere of daardie produkte ingevolge hierdie Wet vir daardie doeaneprosedure geklaar word asof die bestaande klaring van die goedere ’n klaring ingevolge hierdie Wet was; en (iii) word hierdie Wet op die goedere of daardie produkte van toepassing vanaf die tydstip van klaring van die goedere of daardie produkte vir daardie doeaneprosedure. Indien die goedere aksynsbare, brandstofheffing-, omgewingsheffing- of Padongelukfondsheffinggoedere is wat in die Republiek vervaardig is, en daardie persoon verlang of ingevolge die 1964 Wet gebonde is om daardie goedere vir binnelandse verbruik te klaar— (i) moet die goedere ingevolge die Wet op Aksynsreg vir binnelandse (ii) verbruik geklaar word; en is die Wet op Aksynsreg op die goedere van toepassing vanaf die tydstip van klaring van die goedere vir binnelandse verbruik. Indien daardie goedere aksynsbare, brandstofheffing-, omgewingsheffing- of Padongelukfondsheffinggoedere is wat in die Republiek vervaardig is en daardie persoon verlang of ingevolge die 1964 Wet gebonde is om die goedere vir ’n doel of prosedure te klaar wat nie ’n doeaneprosedure ingevolge hierdie Wet is nie—480 (i) moet die goedere ingevolge die Wet op Aksynsreg vir daardie doel of (ii) prosedure geklaar word; en is die Wet op Aksynsreg op die goedere van toepassing vanaf die tydstip van klaring van die goedere vir daardie doel of prosedure. Indien daardie goedere aksynsbare, brandstofheffing-, omgewingsheffing- of Padongelukfondsheffinggoedere is wat in die Republiek vervaardig is en daardie persoon verlang of ingevolge die 1964 Wet gebonde is om die goedere vir ’n doel of prosedure te klaar wat ’n doeaneprosedure ingevolge hierdie Wet is—481 (i) is die 1964 Wet nie verder vir die klaring van die goedere vir sodanige doel of prosedure beskikbaar nie; (ii) moet die goedere ingevolge hierdie Wet vir daardie doeaneprosedure geklaar word asof die bestaande klaring van die goedere ’n klaring ingevolge hierdie Wet was; en (iii) word hierdie Wet op die goedere van toepassing vanaf die tydstip van klaring van die goedere vir daardie doeaneprosedure. (4) Indien hierdie Wet van toepassing word op enige goedere ingevolge subartikel (3), moet enige belastingheffings-Wet in soverre dit van toepassing is, op die goedere ooreenkomstig die bepalings van daardie belastingheffings-Wet toegepas word. (5) In hierdie artikel beteken ‘‘bestaande klaring’’— (a) ’n klaring in subartikel (1)(a) bedoel; of
479
Byvoorbeeld produkte verkry uit die prosessering van ingevoerde goedere onder korting van reg.
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This provision gives an example of products obtained by processing imported goods under drawback of duty.

479. Byvoorbeeld produkte verkry uit die prosessering van ingevoerde goedere onder korting van reg.
480
Byvoorbeeld wanneer sodanige goedere onder waarborg na ’n ander aksynspakhuis verwyder moet
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Example text about goods under bond being removed to another excise warehouse.

480. Byvoorbeeld wanneer sodanige goedere onder waarborg na ’n ander aksynspakhuis verwyder moet word.
481
Byvoorbeeld indien sodanige goedere uitgevoer moet word.
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An existing customs registration lapses after 30 days unless the holder applies for a replacement registration in time.

481. Byvoorbeeld indien sodanige goedere uitgevoer moet word. 5 10 15 20 25 30 35 40 45 50 55 736 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 736 (b) if the goods have been entered in terms of the Excise Duty Act as contemplated in subsection (3)(d), the entry referred to in that subsection. (6) The implementation of the principles set out in subsection (3) may be regulated by rules prescribed by the Commissioner. Continuation of measures under 1964 Act for purposes of goods and persons referred to in section 929(1) 5 930. (1) Despite the enactment of this Act, the Customs Duty Act and the Customs and Excise Amendment Act, 2013, any measure in force in terms of the 1964 Act immediately before the effective date in relation to any goods or person referred to in section 929(1)(a), (b) or (c), continues on and after the effective date to be in force in relation to those goods or that person, as fully and effectually as if this Act, the Customs Duty Act and the Customs and Excise Amendment Act, 2013, had not been enacted. (2) A measure that continues in force in terms of subsection (1) continues as such subject to any future amendment, substitution, repeal, withdrawal or suspension thereof in terms of the relevant provision of the 1964 Act, which provision may for the purposes of such measure be applied as if this Act, the Customs Duty Act and the Customs and Excise Amendment Act, 2013, had not been enacted.482 (3) Subsections (1) and (2) must be read subject to sections 931 to 939. (4) If this Act becomes applicable in terms of section 929(3) to goods referred to in subsection (1)— (a) (b) this section ceases to apply; and section 928 becomes applicable to a measure referred to in that subsection that is in force in relation to those goods. Continuation of existing customs registrations 931. (1) An existing customs registration lapses 30 days after the effective date unless the holder of that registration before the expiry of that period submits in terms of Chapter 28 an application to the customs authority for a new registration to replace the existing customs registration.483 (2) If the holder of an existing customs registration applies for a new registration before the expiry of the period referred to in subsection (1), the existing customs registration continues in terms of section 928(1) for all purposes until the application for a new registration is dispensed with in terms of Chapter 28. (3) Subsection (2) does not apply in a case where this Act requires licensing for a matter in respect of which the 1964 Act required registration, and in such a case— (a) (b) the holder of the existing customs registration must apply in terms of section 933 for a licence; and that section applies as if the existing customs registration is an existing customs licence and the holder of that registration is a licensee. (4) Subsection (2) may not be read as preventing the customs authority from amending, withdrawing or suspending the existing registration in terms of section 928(2) before the application is dispensed with. Continuation of existing excise registrations

Part

Chapter may include rules prescribing the form and format of a notice referred to in

885
A person is guilty of an offence if that person has repeatedly for at least ﬁve times
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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.

885. A person is guilty of an offence if that person has repeatedly for at least ﬁve times within a calendar year been penalised in terms of section 877 for committing a non-prosecutable breach or breaches of this Act and that person thereafter again commits a non-prosecutable breach of this Act within the same calendar year. 10 CHAPTER 40 JUDICIAL MATTERS Part 1 Offences466 and penalties 15 Categories of offences in terms of this Act 886. (1) An offence in terms of this Act must be classiﬁed as a Category 2 offence unless expressly stated in this Act that it is a Category 1 offence. (2) An offence classiﬁed in terms of subsection (1) as a Category 2 offence, becomes a Category 1 offence despite that subsection if it is proved that the offence was committed to evade tax. 20 General Category 1 offences 887. (1) A person is guilty of a Category 1 offence if that person— (a) makes a false statement or provides false or misleading information or omits to state with the intention to mislead information in any document that must in terms of this Act— (i) be submitted to the Commissioner or the customs authority; or (ii) be kept or retained by that person; submits to the Commissioner or the customs authority or produces to a customs officer a document in terms of this Act which— (i) contains a false statement or incorrect information which that person (b) (ii) knows is not true or could not reasonably have believed to be true; or states, or omits to state, information which is stated or omitted with the intention to mislead; (c) makes use of a document for purposes of this Act which— 25 30 35 (i) contains a false statement or incorrect information which that person (ii) knows is not true or could not reasonably have believed to be true; or states, or omits to state, information which is stated or omitted with the intention to mislead; (d) makes a false statement or provides false or misleading information when 40 questioned by, or complying with a request of, a customs officer;

Part

Part 1

465
The imposition of a prosecution avoidance penalty cannot be subject to appeal as the person paying
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A person paying a prosecution avoidance penalty cannot appeal the penalty if they paid it by their own choice.

465. The imposition of a prosecution avoidance penalty cannot be subject to appeal as the person paying the penalty did so because of own choice.
466
For criminal proceedings against corporate bodies or associations of persons other than corporate
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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.

466. For criminal proceedings against corporate bodies or associations of persons other than corporate bodies, see section 332 of the Criminal Procedure Act, 1977 (Act No. 51 of 1977). STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 697 Wet No 31 van 2014 697 (2) Slegs die bedrag van ’n boete ter vermyding van vervolging, en nie die oplegging van die boete nie, is aan verrigtinge ingevolge Deel 3, 4 of 5 van Hoofstuk 37 onderworpe.465 Reëls ter fasilitering van implementering van hierdie Hoofstuk
884
Reëls ingevolge artikel 903 uitgevaardig om die implementering van hierdie
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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.

884. Reëls ingevolge artikel 903 uitgevaardig om die implementering van hierdie Hoofstuk te fasiliteer, kan reëls insluit wat die vorm en formaat van ’n kennisgewing in artikel 877(1), 879(1) of 882(1) bedoel, en die inligting wat so ’n kennisgewing moet bevat, voorskryf. Misdrywe ingevolge hierdie Hoofstuk 885. ’n Persoon is aan ’n misdryf skuldig indien daardie persoon herhaaldelik vir minstens vyf keer binne ’n kalenderjaar ingevolge artikel 877 vir die pleging van ’n nie-vervolgbare breuk of breuke van hierdie Wet beboet is en daardie persoon daarna weer ’n nie-vervolgbare breuk van hierdie Wet binne dieselfde kalenderjaar begaan. HOOFSTUK 40 GEREGTELIKE AANGELEENTHEDE Deel 1 Misdrywe466 en strawwe Kategorieë misdrywe ingevolge hierdie Wet 886. (1) ’n Misdryf ingevolge hierdie Wet moet geklassiﬁseer word as ’n Kategorie 2 misdryf tensy daar uitdruklik in hierdie Wet bepaal word dat dit ’n Kategorie 1 misdryf is. (2) ’n Misdryf wat ingevolge subartikel (1) as ’n Kategorie 2 misdryf geklassiﬁseer word, word ’n Kategorie 1 misdryf ondanks daardie subartikel indien daar bewys word dat die misdryf gepleeg is om belasting te ontduik. Algemene Kategorie 1 misdrywe 887. (1) Iemand is aan ’n Kategorie 1 misdryf skudig indien so iemand— (a) (b) ’n vals verklaring maak of vals of misleidende inligting verstrek, of met die bedoeling om te mislei, versuim om inligting te verstrek in enige dokument wat ingevolge hierdie Wet— (i) by die Kommissaris of die doeanegesag ingedien moet word; of (ii) deur daardie persoon gehou of bewaar moet word; ’n dokument ingevolge hierdie Wet by die Kommissaris of die doeanegesag indien of aan ’n doeanebeampte toon wat— (i) ’n vals verklaring of foutiewe inligting bevat wat so iemand weet nie waar is nie of nie redelikerwyse as waar kon beskou het nie; of inligting vermeld of verswyg wat vermeld of verswyg word met die bedoeling om te mislei; (ii) (c) vir doeleindes van hierdie Wet gebruik maak van ’n dokument wat— (i) (ii) ’n vals verklaring of foutiewe inligting bevat wat daardie persoon weet nie waar is nie of nie redelikerwyse as waar kon beskou het nie; of inligting vermeld of verswyg wat vermeld of verswyg word met die bedoeling om te mislei; ’n vals verklaring maak of vals of misleidende inligting verstrek wanneer so iemand ondervra word deur, of voldoen aan ’n versoek van, ’n doeanebeampte; (d)
465
Die oplegging van ’n boete ter vermyding van vervolging kan nie aan appèl onderhewig wees nie
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A fine paid to avoid prosecution cannot be appealed.

465. Die oplegging van ’n boete ter vermyding van vervolging kan nie aan appèl onderhewig wees nie aangesien die persoon wat die boete betaal dit uit eie keuse doen.
466
Vir strafregtelike verrigtinge teen regsentiteite of verenigings van persone anders as regsentiteite,
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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.

466. Vir strafregtelike verrigtinge teen regsentiteite of verenigings van persone anders as regsentiteite, kyk artikel 332 van die Strafproseswet, 1977 (Wet No. 51 van 1977). 5 10 15 20 25 30 35 40 45 698 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 698 (e) proposes to a customs officer, or gives or promises to give any reward to a customs officer, whether directly or through a third party— (i) to refrain from doing something which that officer must or may do in terms of this Act or a tax levying Act; or to induce that customs officer to do something which the customs officer may do or may not do in terms of this Act or a tax levying Act; (ii) (f) conspires with a customs officer to do or permit anything in breach of this Act; (g) without lawful excuse, brings into the Republic, produces, has in possession or makes available to another person— (i) any blank or incomplete invoice or any billhead or other similar document capable of being completed and used as an invoice for imported goods; or (ii) any stamp the imprint of which depicts the name of a company, ﬁrm or other business entity in the Republic or a foreign country, or any signs or letters which could be reasonably understood to be a reference to such company, ﬁrm or business entity; (h) without lawful excuse, uses, controls, has in possession or makes available to another person— (i) any official stamp used on authority of the Commissioner for purposes of this Act or a tax levying Act; (ii) any other stamp the imprint of which is identical to or resembles the imprint of an official stamp referred to in subparagraph (i); or (iii) a stamp used by a government authority in a foreign country for purposes of customs control or the import or export of goods; (i) without lawful excuse, removes, breaks, damages or interferes or tampers with any lock, meter, gauge, rod, seal, mark or fastening placed on or ﬁtted to any warehouse, building, enclosure or other facility, any vessel, aircraft, railway carriage or vehicle, or any container, package or other article, or any goods, in terms of this Act; conceals, disposes of, processes, damages or destroys any goods to prevent the goods from being detected by the customs authority or to prevent the detention, seizure or conﬁscation of the goods in terms of this Act; (j) (k) diverts for home use— (i) goods imported into the Republic— 5 10 15 20 25 30 (aa) that have not been cleared for home use or a customs procedure; or (bb) that have been cleared for home use but not released for home use; 35 or (ii) goods under a customs procedure,467 including compensating products under the inward or outward processing procedure; conceals diverted goods; (l) (m) buys, acquires or receives diverted goods from another without reasonable 40 cause for believing that the goods are in free circulation; (n) makes an arrangement with a person who supplies, produces, processes or sells goods, or with an agent of any such person or through an intermediary, with the object of defeating or evading a provision of this Act in relation to a quantity of such goods imported or to be imported into, or exported or to be exported from, the Republic; (o) makes improper use of a licence, registration certiﬁcate, accreditation certiﬁcate, permit or any other document issued in relation to goods to which this Act applies; or (p) attempts to commit or assists in committing an act which is a Category 1 45 50 offence in terms of this section or any other section of this Act.
467
Goods come under a customs procedure when cleared for that customs procedure. See provisions on
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Goods come under a customs procedure when they are cleared for that procedure.

467. Goods come under a customs procedure when cleared for that customs procedure. See provisions on commencement of customs procedures in Chapters dealing with each customs procedure. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 699 Wet No 31 van 2014 699 (e) aan ’n doeanebeampte voorstel, of enige beloning aan ’n doeanebeampte gee of belowe, hetsy direk of deur ’n derde party— (i) om nie iets te doen wat daardie beampte ingevolge hierdie Wet of ’n belastingheffings-Wet moet of mag doen nie; of (ii) om daardie doeanebeampte te oorreed om iets te doen wat die doeanebeampte ingevolge hierdie Wet of ’n belastingheffings-Wet mag doen of nie mag doen nie; (f) met ’n doeanebeampte saamsweer om enigiets te doen of toe te laat wat ’n (g) (h) (i) (j) breuk van hierdie Wet is; sonder wettige verskoning enige van die volgende in die Republiek inbring, produseer, in besit het of tot ’n ander persoon se beskikking stel: (i) Enige blanko of onvoltooide faktuur of enige rekeningvorm of ander soortgelyke dokument wat as ’n faktuur vir ingevoerde goedere voltooi en gebruik kan word; of (ii) enige stempel waarvan die afdruk die naam aantoon van ’n maatskappy, ﬁrma of ander besigheidsentiteit in die Republiek of ’n ander land, of enige tekens of letters aantoon wat redelikerwyse verstaan kan word as ’n verwysing na so ’n maatskappy, ﬁrma of ander besigheidsentiteit te wees; sonder wettige verskoning, enige van die volgende gebruik, beheer, in besit het of tot ’n ander persoon se beskikking stel: (i) Enige amptelike stempel wat op gesag van die Kommissaris vir doeleindes van hierdie Wet of ’n belastingheffings-Wet gebruik word; (iii) (ii) enige ander stempel waarvan die afdruk identies is aan, of ooreenstem met, die afdruk van ’n amptelike stempel in subparagraaf (i) bedoel; of ’n stempel wat deur ’n staatsowerheid in ’n ander land vir doeleindes van doeanebeheer of die invoer of uitvoer van goedere gebruik word; sonder wettige verskoning enige slot, meter, maatstok, seël, merk of vasmaakmiddel wat ingevolge hierdie Wet geplaas is op of geheg is aan enige pakhuis, gebou, afskorting of ander fasiliteit, enige vaartuig, vliegtuig, spoorwegwa of voertuig, of enige houer, verpakking of ander artikel, of enige goedere, verwyder, breek, beskadig of daarmee inmeng of peuter; enige goedere wegsteek, van die hand sit, prosesseer, beskadig of vernietig om te verhoed dat die goedere deur die doeanegesag opgespoor word of om die detensie, beslaglegging of konﬁskering van die goedere ingevolge hierdie Wet te voorkom; (k) vir binnelandse gebruik afwend— (i) goedere in die Republiek ingevoer— (aa) wat nie vir binnelandse gebruik of ’n doeaneprosedure geklaar is nie; of 5 10 15 20 25 30 35 40 (bb) wat vir binnelandse gebruik geklaar is maar nie vir binnelandse gebruik vrygestel is nie; of (ii) goedere onder ’n doeaneprosedure,467 met inbegrip van kompenserende produkte onder die prosedure vir inwaartse of uitwaartse prosessering; goedere wat afgewend is, wegsteek; (l) (m) goedere wat afgewend is, koop, aanskaf of ontvang van ’n ander sonder 45 (n) redelike gronde om te glo dat die goedere in vry sirkulasie is; of ’n reëling aangaan met ’n persoon wat goedere verskaf, produseer, prosesseer of verkoop, of met ’n agent van so ’n persoon of deur ’n tussenganger, met die doel om ’n bepaling van hierdie Wet met betrekking tot ’n hoeveelheid van sodanige goedere wat ingevoer is of word in, of uitgevoer is of word uit, die Republiek, te verydel of te ontduik; (o) onbehoorlik gebruik maak van ’n lisensie, registrasiesertiﬁkaat, sertiﬁkaat van akkreditasie, permit of enige ander dokument wat met betrekking tot goedere waarop hierdie Wet van toepassing is, uitgereik is; of (p) poog om ’n daad wat ’n Kategorie 1 misdryf ingevolge hierdie artikel of enige ander artikel van hierdie Wet is, te pleeg of bystand in die pleging van so ’n daad verleen. 50 55
467
Goedere kom onder ’n doeaneprosedure wanneer dit vir daardie doeaneprosedure geklaar word.
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Goods come under a customs procedure when they are cleared for that procedure.

467. Goedere kom onder ’n doeaneprosedure wanneer dit vir daardie doeaneprosedure geklaar word. Kyk bepalings oor die aanvang van doeaneprosedures in Hoofstukke wat met elke doeaneprosedure handel. 700 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 700 (2) Proof that a person charged with the commission of an offence referred to in subsection (1)(m) purchased, acquired or received from another person the goods which are the subject of the charge and that those goods are diverted goods, is, in the absence of evidence to the contrary which raises a reasonable doubt, sufficient evidence of the absence of reasonable cause. (3) For purposes of subsection (1)(l) or (m) or (2) ‘‘diverted goods’’ means goods referred to in subsection (1)(k)(i) or (ii) that have been diverted for home use, but does not include goods which after their diversion have been detained, seized or conﬁscated in terms of this Act or disposed of in accordance with any applicable legislation. General Category 2 offences
888
A person is guilty of a Category 2 offence if that person—
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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.

888. A person is guilty of a Category 2 offence if that person— (a) hinders or interferes with the customs authority or a customs officer in the performance of an enforcement function or obstructs or prevents the customs authority or a customs officer from performing an enforcement function; (b) pretends to be a customs officer, or the interpreter or assistant of, or any other person accompanying, a customs officer; (c) performs an act without the authorisation, permission or approval of the customs authority if such act may in terms of this Act only be performed on authority of such authorisation, permission or approval; (d) contravenes or fails to comply with a condition subject to which any release, authorisation, permission, approval, exemption or recognition was granted by the customs authority in terms of this Act; or attempts to commit or assists in committing an act which is a Category 2 offence in terms of this section or any other section of this Act. (e) Offences committed at places of entry or exit outside Republic 5 10 15 20 25 889. (1) A person is guilty of an offence if that person at a place outside the Republic designated in terms of section 34 to be a place of entry or exit for the Republic, commits an act which would have constituted an offence in terms of this Act had that act been committed at a place of entry or exit inside the Republic. (2) A person charged with an offence in terms of subsection (1) may be prosecuted for that offence in any court having jurisdiction at the place where the accused happens to be in the Republic. 30 Penalties for Category 1 offences 890. (1) A person convicted of a Category 1 offence in terms of this Act is liable to imprisonment for a period not exceeding ﬁve years or to a ﬁne not exceeding R1 000 000 or a higher amount prescribed in terms of the Adjustment of Fines Act, 1991 (Act No. 101 of 1991), or to both that ﬁne and that imprisonment. (2) If a person convicted for an offence referred to in section 887(1) is at any time within ﬁve years of the date of conviction again convicted for an offence referred to in that section, the court must consider the imposition of a period of imprisonment not exceeding the period referred to in subsection (1) without the option of a ﬁne or both such imprisonment and a ﬁne referred to in that subsection. 35 40 (3) This section does not affect the application of section 891. Additional punitive powers of courts in criminal proceedings
891
A court convicting a person for an offence referred to in section 186(5) or (6) or
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A court that convicts a person for certain offences may summarily inquire into any benefit gained from the offence and determine its monetary value.

891. A court convicting a person for an offence referred to in section 186(5) or (6) or 45 887(1)(a), (b), (c), (d), (e), (f), (g), (h), (k), (l), (m) or (n) may— (a) summarily inquire into any beneﬁt the convicted person gained by committing the offence; (b) determine the monetary value of that beneﬁt; and STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 701 Wet No 31 van 2014 701 (2) Bewys dat ’n persoon wat aangekla word van die pleeg van ’n misdryf bedoel in subartikel (1)(m), die goedere wat die onderwerp van die aanklag is van ’n ander persoon gekoop, aangeskaf of ontvang het en dat daardie goedere goedere is wat afgewend is, is in die afwesigheid van getuienis tot die teendeel wat redelike twyfel daarstel, voldoende bewys van die afwesigheid van redelike gronde. (3) By die toepassing van subartikel (1)(l) of (m) of (2) beteken ‘‘goedere wat afgewend is’’ goedere in subartikel (1)(k)(i) of (ii) bedoel wat vir binnelandse gebruik afgewend is, maar sluit nie goedere in wat, nadat hulle afgewend is, ingevolge hierdie Wet onder detensie geplaas, op beslag gelê of gekonﬁskeer is of ooreenkomstig enige toepaslike wetgewing oor beskik is nie. Algemene Kategorie 2 misdrywe
888
Iemand is aan ’n Kategorie 2 misdryf skuldig indien so iemand—
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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.

888. Iemand is aan ’n Kategorie 2 misdryf skuldig indien so iemand— (a) die doeanegesag of ’n doeanebeampte in die verrigting van ’n toepassings- funksie pla of daarmee inmeng of die doeanegesag of ’n doeanebeampte keer of verhinder om ’n toepassingsfunksie te verrig; (c) (b) hom of haar voordoen as ’n doeanebeampte, of as die tolk of assistent van ’n doeanebeampte, of as enige ander persoon wat ’n doeanebeampte vergesel; ’n handeling sonder die magtiging, toestemming of goedkeuring van die doeanegesag verrig indien so ’n handeling ingevolge hierdie Wet slegs op gesag van sodanige magtiging, toestemming of goedkeuring verrig mag word; ’n voorwaarde waarop enige vrystelling, magtiging, toestemming, goed- keuring, ontheffing of erkenning deur die doeanegesag ingevolge hierdie Wet toegestaan is, oortree of versuim om daaraan te voldoen; of (d) (e) poog om ’n daad wat ’n Kategorie 2 misdryf ingevolge hierdie artikel of enige ander artikel van hierdie Wet is, te pleeg of bystand in die pleging van so ’n daad verleen. Misdrywe gepleeg by plekke van toegang of uitgang buite Republiek 889. (1) Iemand is aan ’n misdryf skuldig indien so iemand by ’n plek buite die Republiek wat ingevolge artikel 34 as ’n plek van toegang of uitgang vir die Republiek aangewys is, ’n daad pleeg wat ’n misdryf ingevolge hierdie Wet sou wees indien daardie daad by ’n plek van toegang of uitgang binne die Republiek gepleeg is. (2) Iemand wat van ’n misdryf ingevolge subartikel (1) aangekla word, kan vir daardie misdryf vervolg word in enige hof wat jurisdiksie het by die plek waar die beskuldigde hom of haar in die Republiek bevind. Strawwe vir Kategorie 1 misdrywe 890. (1) Iemand wat aan ’n Kategorie 1 misdryf ingevolge hierdie Wet skuldig bevind word, is by skuldigbevinding strafbaar met gevangenisstraf vir ’n tydperk van hoogstens vyf jaar of met ’n boete van hoogstens R1 000 000 of ’n hoër bedrag wat ingevolge die Wet op Aanpassing van Boetes, 1991 (Wet No. 101 van 1991), voorgeskryf mag word, of met beide daardie boete en daardie gevangenisstraf. (2) Indien iemand wat aan ’n misdryf bedoel in artikel 887(1) skuldig bevind is te eniger tyd binne vyf jaar na die datum van skuldigbevinding weer aan ’n misdryf bedoel in daardie artikel skuldig bevind word, moet die hof die oplegging oorweeg van ’n tydperk van gevangenisstraf van hoogstens die tydperk bedoel in subartikel (1) sonder die opsie van ’n boete, of van beide sodanige gevangenisstraf en ’n boete in daardie subartikel bedoel. (3) Hierdie artikel doen nie afbreuk aan die toepassing van artikel 891 nie. Bykomende strafbevoegdhede van howe in strafregtelike verrigtinge 891. ’n Hof wat iemand aan ’n misdryf bedoel in artikel 186(5) of (6) of 887(1)(a), (b), (c), (d), (e), (f), (g), (h), (k), (l), (m) of (n) skuldig bevind, kan— (a) op staande voet ondersoek instel na enige voordeel wat die veroordeelde persoon uit die pleeg van die misdryf verkry het; (b) die geldwaarde van daardie voordeel bepaal; en 5 10 15 20 25 30 35 40 45 50 702 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 702 (c) in addition to any other penalty imposed on that person for the commission of that offence, impose a ﬁne on that person not exceeding three times the amount of the monetary value of that beneﬁt. Penalties for Category 2 offences
892
A person convicted of a Category 2 offence in terms of this Act is liable to
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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.

892. A person convicted of a Category 2 offence in terms of this Act is liable to imprisonment for a period not exceeding three years or to a ﬁne not exceeding R500 000 or a higher amount prescribed in terms of the Adjustment of Fines Act, 1991 (Act No. 101 of 1991), or to both that ﬁne and that imprisonment. Liability of registered agents and of persons managing juristic entities 893. (1) If an importer, exporter, carrier or other person not located in the Republic commits an act (including an omission to perform an act) which is an offence in terms of this Act, the registered agent in the Republic of that importer, exporter, carrier or other person is guilty of an offence if that agent— (a) knew or should reasonably have known that the importer, exporter, carrier or other person is to commit that act and failed to take reasonable steps within the powers of that agent to prevent that importer, exporter, carrier or other person from committing that act; or (b) when becoming aware of that act, failed to notify the customs authority of the commission of that act. (2) If a juristic entity commits an act (including an omission to perform an act) which is an offence in terms of this Act, a person who is a director, administrator or trustee of that entity is guilty of an offence if that person— (a) knew or should reasonably have known that the entity is to commit that act and failed to take reasonable steps within the powers of that person to prevent the entity from committing that act; or (b) when becoming aware of that act, failed to notify the customs authority of the commission of that act. (3) An offence in terms of subsection (1) or (2) is— (a) a Category 1 offence if the offence committed by the importer, exporter, carrier or other person, or the juristic entity, is a Category 1 offence; or (b) a Category 2 offence if the offence committed by the importer, exporter, carrier or other person, or the juristic entity, is a Category 2 offence. (4) If a juristic entity is liable to prosecution for a breach of this Act which is an offence in terms of this Act, any person who, at the time of the commission of that breach, was a director, administrator or trustee of that juristic entity, or an employee of that entity in a managerial position, or managing on behalf of the entity any premises or business in or in connection with which that breach was committed, is in addition to the entity liable to prosecution for that breach— 5 10 15 20 25 30 35 (a) if that person— (i) acting on behalf or in the interests of the entity actually committed the 40 breach; or (b) (ii) participated in the commission of the breach; or if that person did not actually commit or participated in the commission of the breach, but failed to take reasonable steps within his or her powers when becoming aware of the breach, to prevent the entity from continuing with the commission of the breach. 45 Liability of ordinary employees of juristic entities
894
If a juristic entity is liable to prosecution for a breach of this Act which is an
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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.

894. If a juristic entity is liable to prosecution for a breach of this Act which is an offence in terms of this Act, any person who at the time of the commission of that breach STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 703 Wet No 31 van 2014 703 (c) benewens enige ander straf wat daardie persoon vir die pleeg van daardie misdryf opgelê word, daardie persoon ’n boete oplê van hoogstens drie keer die geldwaarde van die voordeel. Strawwe vir Kategorie 2 misdrywe
892
Iemand wat aan ’n Kategorie 2 misdryf ingevolge hierdie Wet skuldig bevind
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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.

892. Iemand wat aan ’n Kategorie 2 misdryf ingevolge hierdie Wet skuldig bevind word, is by skuldigbevinding strafbaar met gevangenisstraf vir ’n tydperk van hoogstens drie jaar of met ’n boete van hoogstens R500 000 of ’n hoër bedrag wat ingevolge die Wet op Aanpassing van Boetes, 1991 (Wet No. 101 van 1991), voorgeskryf mag word, of met beide daardie boete en daardie gevangenisstraf. 5 Aanspreeklikheid van geregistreerde agente en van persone wat regsentiteite bestuur 10 893. (1) Indien ’n invoerder, uitvoerder, vervoerder of ander persoon wat nie in die Republiek gesetel is nie ’n daad pleeg (met inbegrip van ’n versuim om ’n handeling te verrig) wat ’n misdryf ingevolge hierdie Wet is, is die geregistreerde agent in die Republiek van daardie invoerder, uitvoerder, vervoerder of ander persoon aan ’n misdryf skuldig indien daardie agent— (a) geweet het of redelikerwyse moes geweet het dat die invoerder, uitvoerder, vervoerder of ander persoon daardie daad sou pleeg en versuim het om binne die magte van daardie agent redelike stappe te doen om te voorkom dat daardie invoerder, uitvoerder, vervoerder of ander persoon daardie daad pleeg; of toe die agent bewus geword het van daardie daad, versuim het om die doeanegesag van die pleging van daardie daad in kennis te stel. (b) (2) Indien ’n regsentiteit ’n daad pleeg (met inbegrip van ’n versuim om ’n handeling te verrig) wat ’n misdryf ingevolge hierdie Wet is, is ’n persoon wat ’n direkteur, administrateur of trustee van daardie entiteit is aan ’n misdryf skuldig indien so iemand— (a) geweet het of redelikerwyse moes geweet het dat die entiteit daardie daad sou pleeg en versuim het om binne die magte van daardie persoon redelike stappe te doen om te voorkom dat die entiteit daardie daad pleeg; of toe hy of sy bewus geword het van daardie daad, versuim het om die doeanegesag van die pleging van daardie daad in kennis te stel. (b) (3) ’n Misdryf ingevolge subartikel (1) of (2) is— (a) (b) ’n Kategorie 1 misdryf indien die misdryf wat deur die invoerder, uitvoerder, vervoerder of ander persoon, of die regsentiteit, gepleeg is ’n Kategorie 1 misdryf is; of ’n Kategorie 2 misdryf indien die misdryf wat deur die invoerder, uitvoerder, vervoerder of ander persoon, of die regsentiteit, gepleeg is ’n Kategorie 2 misdryf is. (4) Indien ’n regsentiteit vervolg kan word vir ’n breuk van hierdie Wet wat ’n misdryf ingevolge hierdie Wet is, kan iemand wat ten tye van die pleging van daardie breuk ’n direkteur, administrateur of trustee van daardie regsentiteit was, of ’n werknemer van daardie entiteit in ’n bestuurspos was, of namens die entiteit enige perseel of besigheid bestuur het waarop of in verband waarmee daardie breuk gepleeg is, benewens die entiteit vir daardie breuk vervolg word— indien so iemand— (i) handelende namens of in die belang van die entiteit daardie breuk in (a) werklikheid self gepleeg het; of (b) (ii) deelgeneem het aan die pleging van die breuk; of indien so iemand nie die breuk in werklikheid self gepleeg het of aan die pleging daarvan deelgeneem het nie, maar toe hy of sy bewus geword het van die breuk versuim het om redelike stappe binne die bestek van sy of haar bevoegdheid te doen om te voorkom dat die entiteit met die pleging van die breuk voortgaan. Aanspreeklikheid van gewone werknemers van regsentiteite
894
Indien ’n regsentiteit vervolg kan word vir ’n breuk van hierdie Wet wat ’n
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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.

894. Indien ’n regsentiteit vervolg kan word vir ’n breuk van hierdie Wet wat ’n misdryf ingevolge hierdie Wet is, kan iemand wat ten tye van die pleging van daardie 15 20 25 30 35 40 45 50 55 704 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 704 was an employee of that entity other than an employee referred to in section 893(4) is, in addition to the entity, liable to prosecution for that breach if that person— (a) acting on behalf or in the interests of the entity actually committed the breach; or (b) participated in the commission of the breach. 5 Part 2 Other judicial matters Civil actions arising from this Act and special procedures for debt collection through civil processes 895. (1) The Commissioner may institute any civil actions necessary for enforcing or 10 implementing this Act, including claims for amounts owing in terms of this Act.468 (2) The Commissioner must be cited as defendant or respondent in any civil actions against the state, including SARS, the customs authority, a customs officer and a SARS officer, which arises from the enforcement or implementation of this Act. (3) If a debt referred to in section 694 (other than a prosecution avoidance penalty) is not paid to the Commissioner on or before the due date, the Commissioner may ﬁle with the clerk or registrar of any competent court a statement stating— (a) (b) (c) the amount of the debt; the due date on which the payment was due; and the name of the person by whom the debt is payable. (4) A statement referred to in subsection (3) must be certiﬁed by or on behalf of the Commissioner as correct. (5) A statement ﬁled in accordance with subsection (3) has all the effects of, and any proceedings may be taken thereon, as if it were a civil judgement lawfully given in that court in favour of the Commissioner for a liquid debt of the amount speciﬁed in the statement. (6) The amount of a debt contained in a statement ﬁled in accordance with subsection (3) may not exceed the civil jurisdiction of the magistrate’s court in terms of the Magistrates’ Courts Act, 1944 (Act No. 32 of 1944). (7) Pending the conclusion of any proceedings referred to in Chapter 37 regarding a dispute as to the amount of a debt payable, the statement ﬁled in terms of subsection (3) in respect of that debt must for purposes of subsection (5) be regarded to be correct. (8) (a) The Commissioner may by notice in writing addressed to the clerk or registrar of the relevant court, withdraw a statement referred to in subsection (3). (b) A withdrawn statement ceases to have any effect, but does not prevent the Commissioner from instituting proceedings afresh under that subsection in respect of the debt referred to in the withdrawn statement. 15 20 25 30 35 Advance notice of judicial proceedings against Minister, Commissioner, customs authority, customs officers, SARS officials or state 896. (1) No process by which any judicial proceedings are instituted against the Minister, the Commissioner, SARS, the customs authority, a customs officer, a SARS official or the state on a cause of action arising from the enforcement or implementation of this Act, the Customs Duty Act or the Excise Duty Act may be served before the expiry of a period of 30 calendar days after delivery of a notice in writing setting forth clearly and explicitly— 40 45 (a) (b) (c) the cause of action; the name and place of residence of the person who is to institute the proceedings; and the name and address of that person’s attorney or agent, if any. (2) (a) The notice referred to in subsection (1) must be in the form and format and be 50 delivered in the manner and at the places as may be prescribed by rule.
902
The Minister may make regulations prescribing any matter that may be
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The Minister may make regulations, and the Commissioner may make rules, for matters allowed by the Act.

902. The Minister may make regulations prescribing any matter that may be prescribed by regulation in terms of this Act. Rules 903. (1) The Commissioner may make rules to facilitate the implementation of this Act or any Chapter, Part or other provision of this Act, including rules prescribing— (a) any matter that may be prescribed by rule in terms of this Act; (b) the communicative systems administered by SARS for the implementation of this Act, including the conditions and requirements for electronic communi- cation with the Commissioner; the contents of any report, notice, notiﬁcation or other document that must be submitted to the Commissioner, the customs authority or a customs officer in terms of a provision of this Act; the manner in which and the persons by whom such reports, notices, notiﬁcations or other documents must be submitted, and the persons who must submit any such reports, notices, notiﬁcations or other documents electroni- cally; the combination or simultaneous submission of such reports, notices, notiﬁcations or other documents; the circumstances in, and the conditions on, which any such reports, notices, notiﬁcations or other documents may be amended, and procedures for the amendment of any such reports, notices, notiﬁcations or other documents; the records that persons to whom this Act applies must keep for the purposes of this Act and the manner in which, the period for which and the place at which those records must be kept, subject to section 919; (c) (d) (e) (f) (g) 10 15 20 25 30 35 40 45 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 711 Wet No 31 van 2014 Publikasie van name van oortreders 711 901. (1) Die Kommissaris kan elke twee jaar vir algemene inligting ’n lys van die name van persone publiseer wat— (a) (b) (c) in ’n ﬁnale beslissing aan ’n Kategorie 1 misdryf skuldig bevind is; ’n boete ter vermyding vervolging van R500 000 of meer ten opsigte van ’n Kategorie 1 misdryf betaal het; of in ’n ﬁnale beslissing aan ’n misdryf ingevolge ’n belastingheffings-Wet skuldig bevind is waarby— (i) die ontduiking van belasting op ingevoerde of uitgevoerde goedere betrokke was; of 5 10 (ii) enige ander bedrieglike of oneerlike optrede met betrekking tot ingevoerde of uitgevoerde goedere betrokke was. (2) Die publikasie kan benewens die name van oortreders ook— (a) besonderhede van die misdryf spesiﬁseer; en (b) besonderhede spesiﬁseer van die boete of gevangenisstraf, of ander straf, wat 15 opgelê is. (3) ’n Persoon se naam moet op die lys vir ’n tydperk van vyf jaar bly. (4) ’n Hof wat ’n persoon aan ’n misdryf ingevolge hierdie Wet of ’n belasting- heffings-Wet skuldig bevind, kan vir doeleindes van vonnis geregtelike kennis neem van enige besonderhede wat ten opsigte van daardie persoon op die lys verskyn. 20 HOOFSTUK 41 DIVERSE AANGELEENTHEDE Deel 1 Regulasies, reëls en riglyne Regulasies
902
Die Minister kan regulasies uitvaardig wat enige aangeleentheid voorskryf wat
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The Minister may make regulations, and the Commissioner may make rules and guidelines, for matters connected to implementing the Act.

902. Die Minister kan regulasies uitvaardig wat enige aangeleentheid voorskryf wat ingevolge hierdie Wet by regulasie voorgeskryf kan word. Reëls 903. (1) Die Kommissaris kan reëls uitvaardig om die implementering van hierdie Wet of enige Hoofstuk, Deel of ander bepaling van hierdie Wet te fasiliteer, met inbegrip van reëls wat die volgende voorskryf: (a) Enige aangeleentheid wat by reël ingevolge hierdie Wet voorgeskryf kan word; (b) die kommunikatiewe stelsels wat deur SAID vir die implementering van hierdie Wet geadministreer word, asook die voorwaardes en vereistes vir elektroniese kommunikasie met die Kommissaris; (c) die inhoud van enige verslag, kennisgewing of ander dokument wat ingevolge ’n bepaling van hierdie Wet ingedien moet word by of voorgelê of verstrek moet word aan die Kommissaris, die doeanegesag of ’n doeanebeampte; (d) die wyse waarop en die persone deur wie sodanige verslae, kennisgewings of ander dokumente ingedien, voorgelê of verstrek moet word, en die persone wat enige sodanige verslae, kennisgewings of ander dokumente elektronies moet indien, voorlê of verstrek; (e) die gekombineerde of gelyktydige indiening, voorlegging of verstrekking van (f) sodanige verslae, kennisgewings of ander dokumente; die omstandighede waarin, en die voorwaardes waarop, enige sodanige verslae, kennisgewings of ander dokumente gewysig kan word, en prosedures vir die wysiging van enige sodanige verslae, kennisgewings of ander dokumente; (g) die rekords wat persone op wie hierdie Wet van toepassing is, vir doeleindes van hierdie Wet moet hou, en die wyse waarop, die tydperk waarbinne en die plek waar daardie rekords gehou moet word, behoudens artikel 919; 25 30 35 40 45 50 712 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 712 (h) (i) (j) (k) (l) the returns persons to whom this Act applies must submit to the customs authority and the manner in which and the periods for which those returns must be submitted; the manner and time in which applications may be made for authorisations, permissions, approvals, exemptions or recognitions that may be granted by the customs authority in terms of a provision of this Act, and the circumstances in which the submission of clearance declarations or amended clearance declarations may be regarded as such applications; the particulars such authorisations, permissions, approvals, exemptions or recognitions must contain and any conditions subject to which such authorisations, permissions, approvals or exemptions are issued; the contents of any registration certiﬁcates, accreditation; the sizes and types of containers in which speciﬁc goods, including cigarettes, may be imported into the Republic, and the distinguishing marks or impressions that must appear on the containers of such goods; licences or certiﬁcates of (m) the application of the materiality principle in relation to this Act, including criteria for determining when— (i) an interest in goods is to be regarded as a material or beneﬁcial interest; (ii) a beneﬁt received by a person is to be regarded as a material beneﬁt; (iii) a breach of this Act is to be regarded as a material breach; (iv) information required for an application in terms of this Act is to be regarded as material for the consideration of the application; and the circumstances in which an application in terms of this Act was granted are to be regarded as material to the granting of the application; the criteria for determining whether a vessel, aircraft or vehicle is a small vessel, light aircraft or vehicle used as a private means of transport; (v) (n) (o) alternative methods for the submission of documents to the customs authority in the absence of, or in the event of a breakdown in, electronic communica- tion; safeguard measures and the circumstances and manner in which these measures must be applied; (p) (q) conditions on which registered electronic users may access computer systems of the Commissioner for purposes of electronic communication with the Commissioner, the customs authority or customs officers, including the conclusion with the Commissioner of user agreements containing terms and conditions as prescribed by rule; (ii) (iii) (r) measures to prevent electronic transmissions to or from the electronic address of the Commissioner from being compromised or interfered with, including measures requiring and regulating— (i) the allocation of digital signatures to registered electronic users and, in the case of a user which is a juristic entity, each employee of the user nominated in the user agreement; the use and protection of such signatures; the storage and protection of electronic data and the period for which such data must be kept; and the reporting of any security breaches; (iv) the instruments, meters, gauges, and other appliances and the tables, formulae and other methods of calculation to be used for the purposes of this Act or a tax levying Act for determining the mass, quantity, strength, relative density, temperature, pressure or any other characteristic of any goods; tables to be used for purposes of this Act or a tax levying Act for determining the quantity of goods regarded to have been— (i) manufactured from any given quantity of goods; or (ii) used in the manufacture of any given quantity of any goods manufac- (s) (t) tured therefrom; 5 10 15 20 25 30 35 40 45 50 55 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 713 Wet No 31 van 2014 713 (i) (h) die opgawes wat persone op wie hierdie Wet van toepassing is aan die doeanegesag moet verstrek, en die wyse waarop en die tydperk waarvoor daardie opgawes verstrek moet word; die wyse waarop en die tyd waarbinne aansoek gedoen kan word om magtigings, toestemmings, goedkeurings, ontheffings of erkennings wat deur die doeanegesag ingevolge ’n bepaling van hierdie Wet toegestaan kan word, en die omstandighede waarin die indiening van klaringsbriewe of gewysigde klaringsbriewe geag kan word sodanige aansoeke te wees; die besonderhede wat sodanige magtigings, toestemmings, goedkeurings, ontheffings of erkennings moet bevat en enige voorwaardes waarop sodanige magtigings, toestemmings, goedkeurings of ontheffings uitgereik word; (j) (k) die inhoud van enige registrasiesertiﬁkaat, lisensie of sertiﬁkaat van (l) akkreditasie; die groottes en tipes houers waarin spesiﬁeke goedere, met inbegrip van sigarette, in die Republiek ingevoer mag word, en die onderskeidende merke of indenterings wat op die houers van sodanige goedere moet verskyn; (m) die toepassing van die wesenlikheidsbeginsel met betrekking tot hierdie Wet, asook kriteria om te bepaal wanneer— (i) ’n belang in goedere geag moet word ’n wesenlike of voordelige belang te wees; ’n voordeel deur ’n persoon ontvang, geag moet word ’n wesenlike voordeel te wees; ’n breuk van hierdie Wet geag moet word ’n wesenlike breuk te wees; inligting wat vir ’n aansoek ingevolge hierdie Wet vereis word, geag moet word wesenlik vir oorweging van die aansoek te wees; en (ii) (iii) (iv) (v) die omstandighede waarin ’n aansoek ingevolge hierdie Wet toegestaan word, geag moet word as wesenlik vir die toestaan van die aansoek te wees; (n) die kriteria om te bepaal of ’n vaartuig, vliegtuig of voertuig ’n klein vaartuig, ligte vliegtuig of voertuig gebruik as ’n private middel van vervoer is; (o) alternatiewe metodes vir die indiening, voorlegging of verstrekking van dokumente by of aan die doeanegesag in die afwesigheid van, of in die geval van ’n onderbreking in, elektroniese kommunikasie; (p) beveiligingsmaatreëls en die omstandighede en wyse waarop hierdie maatreëls toegepas moet word; (q) voorwaardes waarop geregistreerde elektroniese gebruikers toegang tot die rekenaarstelsels van die Kommissaris vir doeleindes van elektroniese kommunikasie met die Kommissaris, die doeanegesag of doeanebeamptes mag hê, asook die sluit van gebruikersooreenkomste met die Kommissaris wat terme en voorwaardes bevat soos by reël voorgeskryf word; (r) maatreëls om te voorkom dat elektroniese kommunikasies na of van die elektroniese adres van die Kommissaris gekompromitteer of mee ingemeng word, asook maatreëls wat die volgende vereis en reguleer: (i) Die toekenning van digitale handtekeninge aan geregistreerde elektroniese gebruikers en, in die geval van ’n gebruiker wat ’n regsentiteit is, elke werknemer van die gebruiker wat in die gebruikers- ooreenkoms genomineer word; (ii) die gebruik en beskerming van sodanige handtekeninge; (iii) die berging en beskerming van elektroniese data en die tydperk waarvoor sodanige data gehou moet word; en (iv) die aanmelding van enige sekuriteitsbreuke; (s) die instrumente, meters en ander toestelle en die tabelle, formules en ander wyses van berekening wat vir doeleindes van hierdie Wet of ’n belasting- heffings-Wet gebruik moet word vir die bepaling van die massa, hoeveelheid, sterkte, relatiewe digtheid, temperatuur, druk of enige ander eienskap van enige goedere; tabelle vir doeleindes van hierdie Wet of ’n belastingheffings-Wet wat gebruik moet word vir die bepaling van die hoeveelheid goedere wat geag moet word- (i) vervaardig te wees uit enige gegewe hoeveelheid goedere; of (ii) gebruik te wees in die vervaardiging van enige gegewe hoeveelheid van (t) enige goedere wat daaruit vervaardig is; 5 10 15 20 25 30 35 40 45 50 55 60 714 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 714 (u) measures to give effect to or to ensure compliance with provisions of an international agreement referred to in paragraph (c) of the deﬁnition of ‘‘this Act’’; (v) measures to protect private and conﬁdential information obtained by the customs authority in the implementation or enforcement of this Act or a tax levying Act; and (w) criminal sanctions for a contravention of or non-compliance with a provision of the rules or an international agreement referred to in paragraph (c) of the deﬁnition of ‘‘this Act’’. (2) Rules in terms of this section may— (a) differentiate between different— (i) categories of persons to which this Act applies; (ii) classes or kinds or other categories of goods; (iii) categories of vessels, aircraft, trains, railway carriages or vehicles; (iv) modes of transport; (v) places of entry or exit or categories of places of entry or exit; (vi) customs controlled areas or categories of customs controlled areas; (vii) customs procedures; (viii) taxes; (ix) matters to which this Act applies; or (x) categories of customs officers; or (b) be limited in its application to a particular— (i) category of persons to which this Act applies; (ii) class or kind or other category of goods; (iii) category of vessels, aircraft, trains, railway carriages or vehicles; (iv) mode of transport; (v) place of entry and exit or category of places of entry or exit; (vi) customs controlled area or category of customs controlled areas; (vii) customs procedure; (viii) tax; (ix) matter to which this Act applies; or (x) category of customs officers. 5 10 15 20 25 30 (3) (a) Rules made in terms of this section take effect from a date speciﬁed in those rules, or if no date is speciﬁed, from the date of publication of those rules. (b) The commencement date speciﬁed in any rules may be a date before, on or after 35 the date of publication of those rules. Consultative processes before promulgation of rules 904. (1) Before rules in terms of section 903 are promulgated, the Commissioner must publish the draft rules in the Government Gazette or the SARS website for public comment. 40 (2) Rules made in terms of section 903 must be submitted to— the Minister; and (a) (b) Parliament for parliamentary scrutiny. Guidelines 905. (1) The Commissioner may publish in a manner determined by the Commis- sioner guidelines to facilitate the implementation of this Act and the tax levying Acts. (2) A guideline published in terms of subsection (1) has no binding legal effect. 45 Manner of promulgation of rules
906
Where this Act states that a matter must or may be prescribed by rule, the
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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.

906. Where this Act states that a matter must or may be prescribed by rule, the Commissioner must prescribe that matter by rule published in the Government Gazette unless the Commissioner by rule published in the Gazette indicates that that matter is to be prescribed by rule published on the SARS website. 50 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 715 Wet No 31 van 2014 715 (u) maatreëls om gevolg te gee aan, of om nakoming te verseker van, bepalings van ’n internasionale ooreenkoms bedoel in paragraaf (c) van die omskrywing van ‘‘hierdie Wet’’; (v) maatreëls ter beskerming van private en vertroulike inligting wat deur die doeanegesag by die implementering of toepassing van hierdie Wet of ’n belastingheffings-Wet verkry word; en (w) strawwe vir ’n oortreding van, of nie-voldoening aan, ’n bepaling van die reëls of ’n internasionale ooreenkoms bedoel in paragraaf (c) van die omskrywing van ‘‘hierdie Wet’’. (2) Reëls ingevolge hierdie artikel kan— (a) ’n onderskeid tref tussen verskillende— (i) kategorieë persone waarop hierdie Wet van toepassing is; (ii) klasse of soorte of ander kategorieë goedere; (iii) kategorieë vaartuie, vliegtuie, treine, spoorwegwaens of voertuie; (iv) wyses van vervoer; (v) plekke van toegang of uitgang of kategorieë plekke van toegang of uitgang; (vi) doeanebeheergebiede of kategorieë doeanebeheergebiede; (vii) doeaneprosedures; (viii) belastings; (b) (ix) aangeleenthede waarop hierdie Wet van toepassing is; of (x) kategorieë doeanebeamptes; of in die toepassing daarvan beperk wees tot ’n bepaalde— (i) kategorie persone waarop hierdie Wet van toepassing is; (ii) klas of soort of ander kategorie goedere; (iii) kategorie vaartuie, vliegtuie, treine, spoorwegwaens of voertuie; (iv) wyse van vervoer; (v) plek van toegang en uitgang of kategorie plekke van toegang of uitgang; (vi) doeanebeheergebiede of kategorie doeanebeheergebiede; (vii) doeaneprosedures; (viii) belasting; (ix) aangeleentheid waarop hierdie Wet van toepassing is; of (x) kategorie doeanebeamptes. (3) (a) Reëls ingevolge hierdie artikel uitgevaardig, tree in werking vanaf ’n datum in daardie reëls vermeld, of indien geen datum vermeld word nie, vanaf die datum van publikasie van daardie reëls. (b) Die inwerkingtredingsdatum in enige reëls vermeld, kan ’n datum voor, op of na die datum van publikasie van daardie reëls wees. Konsultasieprosesse voor uitvaardiging van reëls 904. (1) Voordat enige reëls ingevolge artikel 903 uitgevaardig word, moet die Kommissaris die konsepreëls in die Staatskoerant of op die SAID webwerf vir openbare kommentaar publiseer. (2) Reëls ingevolge artikel 903 uitgevaardig, moet voorgelê word aan— (a) die Minister; en (b) die Parlement vir parlementêre toesig. 5 10 15 20 25 30 35 40 45 Riglyne 905. (1) Die Kommissaris kan op ’n wyse deur die Kommissaris bepaal, riglyne publiseer om die implementering van hierdie Wet en die belastingheffings-Wette te fasiliteer. (2) ’n Riglyn ingevolge subartikel (1) gepubliseer, het geen bindende regskrag nie. 50 Wyse van afkondiging van reëls
906
Waar hierdie Wet bepaal dat ’n aangeleentheid by reël voorgeskryf moet of kan
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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.

906. Waar hierdie Wet bepaal dat ’n aangeleentheid by reël voorgeskryf moet of kan word, moet die Kommissaris daardie aangeleentheid by reël gepubliseer in die Staatskoerant voorskryf tensy die Kommissaris by reël in die Staatskoerant gepubliseer, aandui dat daardie aangeleentheid by reël gepubliseer op die SAID webwerf voorgeskryf moet word. 55 716 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 716 Departure from, and condonation of non-compliance with, rules, conditions or requirements 907. (1) The Commissioner may in extraordinary circumstances approve a departure from— (a) a rule; (b) a condition or requirement imposed by the customs authority in terms of this 5 (c) Act; or a requirement stated on any form or other document that must be submitted to the customs authority in terms of this Act. (2) The Commissioner may in extraordinary circumstances condone any non- 10 compliance with— (a) a rule; (b) a condition or requirement imposed by the customs authority in terms of this (c) Act; or a requirement stated on any form or other document that must be submitted to the customs authority in terms of this Act. (3) Any person seeking approval in terms of subsection (1) for a departure from, or in terms of subsection (2) condonation of non-compliance with, a rule, condition or requirement may apply for such approval or condonation to the customs authority in a manner as may be prescribed by rule. (4) In this section ‘‘extraordinary circumstances’’— (a) (b) in relation to a departure from a rule, condition or requirement, means circumstances— (i) beyond those that ordinarily apply when that rule, condition or (ii) requirement is complied with; and that are beyond the control of the person required to comply with that rule, condition or requirement; and in relation to a condonation of any non-compliance with a rule, condition or requirement, means circumstances that applied when the failure to comply with that rule, condition or requirement occurred— (i) beyond those that ordinarily apply when that rule, condition or (ii) requirement is complied with; and that were beyond the control of the person required to comply with that rule, condition or requirement. Part 2 Cross-cutting provisions Extension of timeframes or periods and postponement of dates470 908. (1) The customs authority may on good grounds— (a) extend any timeframe or period speciﬁed in or in terms of this Act as a timeframe or period— (i) within which something must or may be done; or for which something is or may be allowed; or (ii) 15 20 25 30 35 40 (b) postpone any date speciﬁed in terms of this Act as a date on or before which something must or may be done. (2) An extension of a timeframe or period or a postponement of a date may be granted 45 or applied in terms of subsection (1)— (a) (b) to a speciﬁc person or category of persons; or in relation to— (i) a speciﬁc vessel, aircraft, train, railway carriage or vehicle or category of vessels, aircraft, trains, railway carriages or vehicles; 50 (ii) a speciﬁc consignment of goods;

Part

Part 2

468
The Prescription Act, 1969 (Act No. 68 of 1969), determines the period within which civil actions
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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.

468. The Prescription Act, 1969 (Act No. 68 of 1969), determines the period within which civil actions for amounts owing must be instituted. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 705 Wet No 31 van 2014 705 breuk ’n werknemer, anders as ’n werknemer bedoel in artikel 893(4), van daardie entiteit was, benewens die entiteit vir daardie breuk vervolg word indien so iemand— (a) handelende namens of in die belang van die entiteit die breuk in werklikheid self gepleeg het; of (b) deelgeneem het aan die pleging van die breuk. Deel 2 Ander regsaangeleenthede Siviele aksies wat ontstaan uit hierdie Wet en spesiale prosedures vir skuld- invordering deur siviele prosesse 895. (1) Die Kommissaris kan enige siviele aksies wat nodig is vir die toepassing of implementering van hierdie Wet, met inbegrip van eise vir bedrae wat ingevolge hierdie Wet verskuldig is, instel.468 (2) Die Kommissaris moet as verweerder of respondent in enige siviele aksies teen die staat, met inbegrip van SAID, die doeanegesag, ’n doeanebeampte en ’n SAID beampte, wat uit die toepassing of implementering van hierdie Wet ontstaan, gesiteer word. (3) Indien ’n skuld in artikel 694 bedoel (anders as ’n boete ter vermyding van vervolging) nie op of voor die sperdatum vir betaling aan die Kommissaris betaal word nie, kan die Kommissaris by die klerk of griffier van enige bevoegde hof ’n verklaring met vermelding van die volgende indien: (a) Die bedrag van die skuld; (b) die sperdatum vir betaling van die skuld; en (c) die naam van die persoon deur wie die skuld betaalbaar is. (4) ’n Verklaring bedoel in subartikel (3) moet deur of namens die Kommissaris as korrek gesertiﬁseer word. (5) ’n Verklaring wat ooreenkomstig subartikel (3) ingedien is, het al die gevolge van ’n siviele vonnis, en enige verrigtinge kan op gesag daarvan ingestel word asof dit ’n siviele vonnis is, wat regtens in daardie hof ten gunste van die Kommissaris vir ’n likwiede skuld van die bedrag vermeld in die verklaring gegee is. (6) Die bedrag van ’n skuld vermeld in ’n verklaring ingevolge subartikel (3) by die klerk van ’n landdroshof ingedien, mag nie die siviele jurisdiksie van ’n landdroshof ingevolge die Wet op Landdroshowe, 1944 (Wet Nr. 32 van 1944), oorskry nie (7) Hangende die afhandeling van enige verrigtinge bedoel in Hoofstuk 37 met betrekking tot ’n geskil oor die bedrag van ’n skuld wat betaalbaar is, moet die verklaring wat ingevolge subartikel (3) ten opsigte van daardie skuld ingedien is vir doeleindes van subartikel (5) geag word korrek te wees. (8) (a) Die Kommissaris kan by skriftelike kennisgewing aan die klerk of griffier van die betrokke hof ’n verklaring bedoel in subartikel (3) terugtrek. (b) ’n Verklaring wat teruggetrek is, hou op om van krag te wees, maar belet nie die Kommissaris om van nuuts af verrigtinge kragtens daardie subartikel ten opsigte van die skuld bedoel in die teruggetrekte verklaring in te stel nie. Vooruitkennisgewing van geregtelike verrigtinge teen Minister, Kommissaris, doeanegesag, doeanebeamptes, SAID beamptes of staat 896. (1) Geen proses waarby enige geregtelike verrigtinge teen die Minister, die Kommissaris, SAID, die doeanegesag, ’n doeanebeampte, ’n SAID beampte of die staat ingestel word op grond van ’n eisoorsaak wat onstaan uit die toepassing of implementering van hierdie Wet, die Wet op Doeanereg of die Wet op Aksynsreg mag beteken word voor die verstryking van ’n tydperk van 30 kalenderdae na die aﬂewering van ’n skriftelike kennisgewing wat duidelik en uitdruklik die volgende uiteensit nie: 5 10 15 20 25 30 35 40 45 (a) die eisoorsaak; (b) die naam en plek van verblyf van die persoon wat die verrigtinge gaan instel; 50 en (c) die naam en adres van daardie persoon se prokureur of agent, indien enige. (2) (a) Die kennisgewing bedoel in subartikel (1) moet in die vorm en formaat wees en afgelewer word op die wyse en by die plekke soos by reël voorgeskryf mag word.
468
Die Verjaringswet bepaal die tydperk waarbinne siviele aksies vir bedrae wat verskuldig is, ingestel
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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.

468. Die Verjaringswet bepaal die tydperk waarbinne siviele aksies vir bedrae wat verskuldig is, ingestel moet word. 706 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 706 (b) No notice is valid unless it complies with the requirements prescribed in this section and the rules. (3) The Minister, the Commissioner, SARS, the customs authority, a customs officer or a SARS official against whom the proceedings are to be instituted— (a) may by agreement with the person who is to institute the proceedings shorten 5 the 30 calendar days’ period referred to in subsection (1); or (b) must shorten that period if a court so orders. (4) A court may, when the interests of justice so requires— (a) exempt an applicant from any or all of the notice requirements in this section; or shorten the 30 calendar days’ period referred to in subsection (1). (b) Limitation of period for institution of judicial proceedings against Minister, Commissioner, SARS, customs authority, customs officers, SARS officials or state 897. (1) Process by which any judicial proceedings are instituted against the Minister, the Commissioner, SARS, the customs authority, a customs officer, a SARS official or the state on a cause of action arising from the enforcement or implementation of this Act, the Customs Duty Act or the Excise Duty Act must be served before the expiry of a period of one year— (a) (b) (c) (d) if the matter was not the subject of administrative proceedings provided for in Part 3, 4 or 5 of Chapter 37, from the date on which the cause of action arose; if the aggrieved person has submitted a request or application to have the matter resolved through any such administrative proceedings and the request or application was refused, from the date on which the aggrieved person was informed of the refusal; if the matter was the subject of any such administrative proceedings but the aggrieved person withdrew from the proceedings before a ﬁnal outcome was reached, from the date on which the aggrieved person withdrew from the proceedings; or if the matter was the subject of any such administrative proceedings in which a ﬁnal outcome was reached, from the date on which the aggrieved person was informed of the ﬁnal outcome of the proceedings. (2) The Minister, the Commissioner, SARS, the customs authority, a customs officer or a SARS official against whom the proceedings are to be instituted— (a) may by agreement with the person who is to institute the proceedings extend the one year period referred to in subsection (1); or (b) must extend that period if a court so orders. (3) Notwithstanding the provisions of the Admiralty Jurisdiction Regulation Act, 1983 (Act No. 105 of 1983), when any person applies to the High Court for an order for the sale of any arrested property, such person must deliver a notice of such an application at the place prescribed in the rules. Admissibility of certain certiﬁcates and statements in documents 898. (1) A certiﬁcate purporting to have been issued and signed by or on behalf of the Commissioner and bearing the official stamp of the Commissioner which states that, according to the Commissioner’s records, any of the following actions has or has not occurred, is on production by any person at any criminal or civil proceedings arising from the application of this Act or a tax levying Act, admissible as evidence that that action has or has not occurred: (a) that any particular goods speciﬁed in the certiﬁcate have or have not been— (i) imported; (ii) exported; (iii) produced or processed in the Republic; (iv) cleared or released for home use or for a speciﬁc customs procedure; 10 15 20 25 30 35 40 45 50 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 707 Wet No 31 van 2014 707 (b) Geen kennisgewing is geldig tensy dit voldoen aan die vereistes in hierdie artikel en die reëls voorgeskryf nie. (3) Die Minister, die Kommissaris, SAID, die doeanegesag, ’n doeanebeampte of ’n SAID beampte teen wie die verrigtinge ingestel gaan word— (a) kan by ooreenkoms met die persoon wat die verrigtinge gaan instel, die 30 5 kalenderdae tydperk bedoel in subartikel (1) verkort; of (b) moet daardie tydperk verkort indien ’n hof dit gelas. (4) ’n Hof kan, wanneer dit in belang van geregtigheid is— (a) ’n applikant van enige of al die kennisgewingsvereistes in hierdie artikel onthef; of 10 (b) die 30 kalenderdae tydperk bedoel in subartikel (1) verkort. Beperking van tydperk vir instel van geregtelike verrigtinge teen Minister, Kommissaris, SAID, doeanegesag, doeanebeamptes, SAID beamptes of staat 897. (1) ’n Prosesstuk waarby enige geregtelike verrigtinge teen die Minister, die Kommissaris, SAID, die doeanegesag, ’n doeanebeampte, ’n SAID beampte of die staat ingestel word op grond van ’n eisoorsaak wat uit die toepassing of implementering van hierdie Wet, die Wet op Doeanereg of die Wet op Aksynsreg ontstaan, moet beteken word voor die verstryking van ’n tydperk van een jaar— (a) (b) (c) (d) indien die aangeleentheid nie die onderwerp was van administratiewe verrigtinge waarvoor in Deel 3, 4 of 5 van Hoofstuk 37 voorsiening gemaak word nie, vanaf die datum waarop die eisoorsaak ontstaan het; indien die verontregte persoon ’n versoek of aansoek ingedien het om die aangeleentheid by wyse van enige van daardie administratiewe verrigtinge te laat besleg en die versoek of aansoek geweier is, vanaf die datum waarop die verontregte persoon van die weiering in kennis gestel is; indien die aangeleentheid die onderwerp was van enige van daardie administratiewe verrigtinge maar die verontregte persoon voordat ’n ﬁnale uitkoms bereik is van die verrigtinge onttrek het, vanaf die datum waarop die verontregte persoon van die verrigtinge onttrek het; of indien die aangeleentheid die onderwerp was van enige van daardie administratiewe verrigtinge waarin ’n ﬁnale uitkoms bereik is, vanaf die datum waarop die verontregte persoon van die ﬁnale uitkoms van die verrigtinge in kennis gestel is. (2) Die Minister, die Kommissaris, SAID, die doeanegesag, ’n doeanebeampte of ’n SAID beampte teen wie die verrigtinge ingestel gaan word— (a) kan by ooreenkoms met die persoon wat die verrigtinge gaan instel die een jaar tydperk bedoel in subartikel (1) verleng; of (b) moet daardie tydperk verleng indien ’n hof dit gelas. (3) Ondanks die bepalings van die Wet op die Reëling van Admiraliteitsjurisdiksie, 1983 (Wet No.105 van 1983), wanneer iemand by die Hoë Hof aansoek doen om ’n bevel vir die verkoop van enige eiendom waarop beslaggelê is, moet so iemand ’n kennisgewing van sodanige aansoek dien by die plek in die reëls voorgeskryf. Toelaatbaarheid van sekere sertiﬁkate en verklarings in dokumente 898. (1) ’n Sertiﬁkaat wat deur of namens die Kommissaris uitgereik en onderteken heet te wees en wat die amptelike stempel van die Kommissaris dra wat meld dat, volgens die Kommissaris se rekords, enige van die volgende handelinge plaasgevind het of nie plaasgevind het nie, is by voorlegging daarvan deur enige persoon by enige strafregtelike of siviele verrigtinge wat uit die toepassing van hierdie Wet of ’n belastingheffings-Wet onstaan, as getuienis toelaatbaar dat daardie handeling plaas- gevind het of nie plaasgevind het nie: (a) Dat enige bepaalde goedere in die sertiﬁkaat gespesiﬁseer— ingevoer is of nie ingevoer is nie; (i) (ii) uitgevoer is of nie uitgevoer is nie; (iii) in die Republiek geproduseer of geprosesseer is of nie in die Republiek geproduseer of geprosesseer is nie; (iv) vir binnelandse gebruik of vir ’n spesiﬁeke doeaneprosedure geklaar of ’n spesiﬁeke is of nie vir binnelandse gebruik of vir vrygestel doeaneprosedure geklaar of vrygestel is nie; 15 20 25 30 35 40 45 50 55 708 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 708 removed from or to a speciﬁc place; received, stored or processed at a speciﬁc place; found by a customs officer at any speciﬁc place; or (v) (vi) (vii) (viii) used or dealt with in any other manner speciﬁed in the certiﬁcate; (b) (c) (d) (e) (f) that any particular plant speciﬁed in the certiﬁcate has or has not been— (i) found by a customs officer or installed at any speciﬁc place; or (ii) used or dealt with in a manner speciﬁed in the certiﬁcate; that tax or an amount of tax on any particular goods speciﬁed in the certiﬁcate has or has not been paid to the Commissioner; that another debt owing to the Commissioner speciﬁed in the certiﬁcate has or has not been paid to the Commissioner that any declaration or other document speciﬁed in the certiﬁcate has or has not been submitted to the Commissioner or has or has not been submitted by a particular person; or that any particular records speciﬁed in the certiﬁcate have or have not been kept by a particular person. (2) In any criminal or civil proceedings arising from the implementation or enforcement of this Act or a tax levying Act, a statement in any record, letter or other document submitted, kept or received by or on behalf of any person to the effect that goods of a particular price, value (including any commission, discount, cost, charge, expense, royalty, freight, tax, drawback, refund, rebate or other information which relates to such goods and has a bearing on such price or value), quantity, quality, nature, strength or other characteristic have been produced, imported, exported, ordered, supplied, purchased, sold, dealt with, processed, traded in or held in stock by that person, is admissible as evidence against that person that that person has produced, imported, exported, ordered, supplied, purchased, sold, dealt with, processed, traded in or held in stock goods of that price, value, quantity, quality, nature, strength or other characteristic. 5 10 15 20 25 Jurisdiction of magistrate’s court 899. (1) A magistrate’s court may hear and decide any criminal action against a person for an offence in terms of this Act and impose any penalty determined for such offence within its jurisdiction in terms of the Magistrates Courts Act, 1944 (Act No. 32 of 1944). (2) A magistrate’s court may hear and decide any civil action for the payment of any money claimed by the Commissioner in terms of this Act within its jurisdiction in terms of the Magistrates’ Courts Act, 1944.469 . 30 35 Formal inquiry 900. (1) Part C of Chapter 5 of the Tax Administration Act, including any criminal and other sanctions contained in that Act for the enforcement of that Part, applies, with any necessary changes as the context may require, to an inquiry contemplated in that Part that may become necessary for purposes of this Act, the Customs Duty Act or the Excise Duty Act. (2) When applying Part D of Chapter 5 of the Tax Administration Act for the purposes of subsection (1), any reference in that Part to a tax Act must be read as referring also to this Act, the Customs Duty Act and the Excise Duty Act. 40
470
It is to be noted that all decisions of the customs authority are subject to internal reconsideration in
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Customs authority decisions are subject to internal reconsideration, so long as rights are not affected.

470. It is to be noted that all decisions of the customs authority are subject to internal reconsideration in terms of Part 2 of Chapter 37 provided rights are not affected. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 717 Wet No 31 van 2014 717 Afwyking van, en kondonering van nie-voldoening aan, reëls, voorwaardes of vereistes 907. (1) Die Kommissaris kan in buitengewone omstandighede goedkeur dat daar (a) (b) afgewyk mag word van— ’n reël; ’n voorwaarde of vereiste deur die doeanegesag ingevolge hierdie Wet opgelê; of ’n vereiste vermeld op enige vorm of ander dokument wat ingevolge hierdie Wet ingedien moet word by of voorgelê of vertrek moet word aan die doeanegesag. (c) (2) Die Kommissaris kan in buitengewone omstandighede enige nie-voldoening aan enige van die volgende kondoneer: (a) (b) (c) ’n Reël; ’n voorwaarde of vereiste deur die doeanegesag ingevolge hierdie Wet opgelê; of ’n vereiste vermeld op enige vorm of ander dokument wat ingevolge hierdie Wet ingedien moet word by of voorgelê of verstrek moet word aan die doeanegesag. (3) Iemand wat ingevolge subartikel (1) goedkeuring verlang om af te wyk van, of wat ingevolge subartikel (2) kondonering verlang vir ’n nie-voldoening aan, ’n reël, voorwaarde of vereiste, kan op ’n wyse soos by reël voorgeskryf mag word by die doeanegesag om sodanige goedkeuring of kondonering aansoek doen. (4) In hierdie artikel beteken ‘‘buitengewone omstandighede’’— (a) met betrekking tot ’n afwyking van ’n reël, voorwaarde of vereiste, 5 10 15 20 omstandighede— (i) wat anders is as dié wat normaalweg geld wanneer daar aan daardie reël, 25 voorwaarde of vereiste voldoen word; en (ii) wat buite die beheer van die persoon was wat aan daardie reël, voorwaarde of vereiste moet voldoen; en (b) met betrekking tot ’n kondonasie van enige nie-voldoening aan ’n reël, voorwaarde of vereiste, omstandighede wat gegeld het toe die versuim om aan daardie reël, voorwaarde of vereiste te voldoen, plaasgevind het— (i) wat anders is as dié wat normaalweg geld wanneer daar aan daardie reël, 30 voorwaarde of vereiste voldoen word; en (ii) wat buite die beheer van die persoon was wat aan daardie reël, 35 voorwaarde of vereiste moet voldoen. Deel 2 Algemeen-geldende bepalings Verlenging van tydsrame of tydperke en uitstel van datums470 908. (1) Die doeanegesag kan by die aanvoer van goeie gronde— 40 (a) enige tydsraam of tydperk verleng wat in of ingevolge hierdie Wet gespesiﬁseer word as ’n tydsraam of tydperk— (i) waarbinne iets gedoen moet of kan word; of (ii) waarvoor iets toegelaat word of kan word; of (b) enige datum wat in of ingevolge hierdie Wet gespesiﬁseer word as ’n datum 45 waarop of voor wanneer iets gedoen moet of kan word, uitstel. (2) ’n Verlenging van ’n tydsraam of tydperk of ’n uitstel van ’n datum kan ingevolge subartikel (1) toegestaan of toegepas word— (a) aan of op ’n spesiﬁeke persoon of kategorie persone; of (b) met betrekking tot— 50 (i) (ii) ’n spesiﬁeke vaartuig, vliegtuig, trein, spoorwegtrok of voertuig of kategorie vaartuie, vliegtuie, treine, spoorwegtrokke of voertuie; ’n spesiﬁeke besending goedere;
470
Daar dien op gelet te word dat alle besluite van die doeanegesag aan interne heroorweging ingevolge
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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.

470. Daar dien op gelet te word dat alle besluite van die doeanegesag aan interne heroorweging ingevolge Deel 2 van Hoofstuk 37 onderhewig is mits daar nie aan regte afbreuk gedoen word nie. 718 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 718 (iii) consignments of the same class or kind or other category of goods imported, to be exported, loaded, off-loaded, handled, stored, processed or in any other way dealt with— (aa) by the same person during a speciﬁc period; or (bb) at any speciﬁc premises during a speciﬁc period; (iv) goods of a speciﬁc class or kind imported, to be exported, loaded, off-loaded, handled, stored, processed or in any other way dealt with during a speciﬁc period; (v) goods loaded, off-loaded, handled, stored, processed or in any other way dealt with at any speciﬁc premises; (vi) a speciﬁc class or kind or other category of goods or cargo; or (vii) a speciﬁc matter to which this Act applies. (3) Subsection (1) may not be applied to extend a timeframe or period— 5 10 (a) within which a person may apply for a refund in terms of this Act; (b) within which the Commissioner, the customs authority or a customs officer is 15 required in terms of a provision of this Act to perform a speciﬁc act; referred to in section 284(1), 398(1) or 879(1); or (c) (d) within which an action prescribes in terms of the Prescription Act, 1969 (Act No. 69 of 1969). (4) Subsection (1) must be applied subject to any speciﬁc limitation in terms of a provision of this Act placed on the extension of a timeframe or period or the postponement of a date referred to in such provision. 20 Shortening of minimum timeframes or periods 909. (1) The customs authority may on good grounds shorten any minimum timeframe or period speciﬁed in this Act as a timeframe or period before which something must or may be done or may not be done. (2) A shortening of a minimum timeframe or period may be granted or applied in terms of subsection (1)— (a) (b) to a speciﬁc person or category of persons; or in relation to— (i) a speciﬁc vessel, aircraft, train, railway carriage or vehicle or category of vessels, aircraft, trains, railway carriages or vehicles; (ii) a speciﬁc consignment of goods; (iii) consignments of the same class or kind or other category of goods imported, to be exported, loaded, off-loaded, handled, stored, processed or in any other way dealt with— (aa) by the same person during a speciﬁc period; or (bb) at any speciﬁc premises during a speciﬁc period; (iv) goods of a speciﬁc kind imported, to be exported, loaded, off-loaded, handled, stored, processed or in any other way dealt with during a speciﬁc period; or (v) goods loaded, off-loaded, handled, stored, processed or in any other way dealt with at any speciﬁc premises. (3) Subsection (1) may not be applied to shorten a minimum timeframe or period which must expire before which the Commissioner, the customs authority or a customs officer must or may in terms of a provision of this Act perform a speciﬁc act. Sworn or solemn declaration
910
When in terms of this Act a person is required to submit to the customs authority
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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.

910. When in terms of this Act a person is required to submit to the customs authority a declaration, report, statement, return, notice, notiﬁcation, application or other document setting out facts or other information, the customs authority may require the person submitting the document to verify the truth of the document by way of a sworn or solemn declaration. 25 30 35 40 45 50 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 719 Wet No 31 van 2014 719 (iii) besendings van dieselfde klas of soort of ander kategorie goedere wat ingevoer, uitgevoer, opgelaai, afgelaai, hanteer, geberg, geprosesseer of op enige ander wyse mee gehandel word— (aa) deur dieselfde persoon gedurende ’n spesiﬁeke tydperk; of (bb) by ’n spesiﬁeke perseel gedurende ’n spesiﬁeke tydperk; (iv) goedere van ’n bepaalde klas of soort wat ingevoer, uitgevoer, opgelaai, afgelaai, hanteer, geberg, geprosesseer of op enige ander wyse mee gehandel word gedurende ’n spesiﬁeke tydperk; (v) goedere wat opgelaai, afgelaai, hanteer, geberg, geprosesseer of op enige ander wyse mee gehandel word by ’n spesiﬁeke perseel; ’n spesiﬁeke klas of soort of ander kategorie goedere of vrag; of ’n spesiﬁeke aangeleentheid waarop hierdie Wet van toepassing is. (vi) (vii) (3) Subartikel (1) mag nie toegepas word om ’n tydsraam of tydperk te verleng— (a) waarbinne ’n persoon aansoek om ’n terugbetaling ingevolge hierdie Wet mag doen nie; 5 10 15 (b) waarbinne daar ingevolge ’n bepaling van hierdie Wet van die Kommissaris, die doeanegesag of ’n doeanebeampte vereis word om ’n bepaalde handeling te verrig nie; (c) waarna in artikel 284(1), 398(1) of 879(1) verwys word nie; of (d) waarbinne ’n aksie ingevolge die Verjaringswet,1969 (Wet Nr. 69 van 1969), 20 verjaar nie. (4) Subartikel (1) moet toegepas word behoudens enige spesiﬁeke beperking wat ingevolge ’n bepaling van hierdie Wet op die verlenging van ’n tydsraam of tydperk of die uitstel van ’n datum bedoel in so ’n bepaling geplaas word. Verkorting van minimum tydsrame of tydperke 909. (1) Die doeanegesag kan by die aanvoer van goeie gronde enige minimum tydsraam of tydperk wat in hierdie Wet gespesiﬁseer is as ’n tydsraam of tydperk voor wanneer iets gedoen moet of kan word of nie gedoen kan word nie, verkort. (2) ’n Verkorting van ’n minimum tydsraam of tydperk kan ingevolge subartikel (1) toegestaan of toegepas word— (a) aan of op ’n spesiﬁeke persoon of kategorie persone; of (b) met betrekking tot— (i) ’n spesiﬁeke vaartuig, vliegtuig, trein, spoorwegtrok of voertuig of kategorie vaartuie, vliegtuie, treine, spoorwegtrokke of voertuie; ’n spesiﬁeke besending goedere; (ii) (iii) besendings van dieselfde klas of soort of ander kategorie goedere wat ingevoer, uitgevoer, opgelaai, afgelaai, hanteer, geberg, geprosesseer of op enige ander wyse mee gehandel word— (aa) deur dieselfde persoon gedurende ’n spesiﬁeke tydperk; of (bb) op ’n spesiﬁeke perseel gedurende ’n spesiﬁeke tydperk; (iv) goedere van ’n spesiﬁeke soort wat ingevoer, uitgevoer, opgelaai, afgelaai, hanteer, geberg, geprosesseer of op enige ander wyse mee gehandel word gedurende ’n spesiﬁeke tydperk; of (v) goedere wat opgelaai, afgelaai, hanteer, geberg, geprosesseer of op enige ander wyse mee gehandel word by ’n spesiﬁeke perseel. (3) Subartikel (1) mag nie toegepas word nie om ’n minimum tydsraam of tydperk te verkort wat moet verstryk voordat die Kommissaris, die doeanegesag of ’n doeane- beampte ’n spesiﬁeke handeling ingevolge ’n bepaling van hierdie Wet moet of kan verrig nie. Geswore of plegtige verklaring
910
Wanneer ’n persoon ingevolge hierdie Wet ’n klaringsbrief, verslag, verklaring,
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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.

910. Wanneer ’n persoon ingevolge hierdie Wet ’n klaringsbrief, verslag, verklaring, opgawe, kennisgewing, aansoek of ander dokument by of aan die doeanegesag moet indien, voorlê of verstrek wat feite of ander inligting uiteensit, kan die doeanegesag van die persoon wat die dokument indien, voorlê of verstrek, vereis om die egtheid van die dokument by wyse van ’n geswore of plegtige verklaring te bevestig. 25 30 35 40 45 50 55 720 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 720 Timeframes for compliance with requests by customs authority
911
When the customs authority requests a person in terms of a provision of this Act
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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.

911. When the customs authority requests a person in terms of a provision of this Act to submit a document to it, such request must, except where provided otherwise, specify the timeframe within which the request must be complied with. Method of conveying or sending decisions and documents 912. (1) The Commissioner, the customs authority or a customs officer may convey any decision taken or send any document issued in terms of this Act, including any request, exemption, authorisation, permission, approval, notice, notiﬁcation, certiﬁcate, recognition, direction, condition or refusal, to a person affected by that decision or to whom the document is issued either by— (a) delivering the decision or document by hand; (b) sending the decision or document by post; (c) telefaxing the decision or document, if that person is equipped to receive telefax messages; or transmitting the decision or document electronically, registered as an electronic user. if that person is (d) (2) When in terms of this Act a person is required or permitted to submit to the Commissioner, the customs authority, a customs officer or any other person a declaration, application, request, report, statement, return, notice, notiﬁcation or other document, the document may be submitted by— (a) delivering the document by hand; (b) sending the document by post; (c) telefaxing the document; or (d) transmitting the document electronically, subject to sections 606 and 913. 5 10 15 20 (3) Subsection (1) or (2) does not apply if this Act requires that any speciﬁc decision 25 or document must be conveyed, sent or submitted in a speciﬁc way. Electronic submission of documents or communications471 913. (1) When in terms of this Act a person is required or permitted to submit to the Commissioner, the customs authority or a customs officer a declaration, report, statement, return, notice, notiﬁcation, application, request or other document or communication electronically in accordance with this section, the document or communication must or may, subject to subsections (2) and (3), be submitted— (a) (b) (c) in accordance with a speciﬁc electronic system prescribed or recognised by rule for such documents or communications; to the electronic address of the Commissioner that must be applied for purposes of that electronic system; and in accordance with such requirements and conditions as may be prescribed by rule. (2) When in terms of this Act a person is required to submit a document or communication referred to in subsection (1) in a form and format as may be prescribed by rule, submission through the electronic system prescribed or recognised for that document or communication of the information required in terms of this Act for that document or communication must be regarded to be submission of the document or communication in the required form and format. (3) When in terms of this Act a person is required to sign a document or communication referred to in subsection (1), and that document or communication is submitted through the electronic system prescribed or recognised for that document or communication, it must be electronically signed in the manner and in accordance with such requirements and conditions as may be required for that system or as prescribed by rule. 30 35 40 45 50
471
A person must be registered as an electronic user to communicate with customs electronically. See
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A person must register as an electronic user before communicating with customs electronically.

471. A person must be registered as an electronic user to communicate with customs electronically. See section 606. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 721 Wet No 31 van 2014 721 Tydsrame vir voldoening aan versoeke deur doeanegesag
911
Wanneer die doeanegesag ’n persoon ingevolge ’n bepaling van hierdie Wet
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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.

911. Wanneer die doeanegesag ’n persoon ingevolge ’n bepaling van hierdie Wet versoek om ’n dokument by die doeanegesag in te dien of aan die doeanegesag voor te lê of te verstrek, moet so ’n versoek, behalwe waar daar anders bepaal word, die tydperk spesiﬁseer waarbinne daar aan die versoek voldoen moet word. 5 Wyse van oordra of versending van besluite en dokumente 912. (1) Die Kommissaris, die doeanegesag of ’n doeanebeampte kan enige besluit wat ingevolge hierdie Wet geneem of enige dokument wat ingevolge hierdie Wet uitgereik is, met inbegrip van enige versoek, ontheffing, magtiging, toestemming, goedkeuring, kennisgewing, sertiﬁkaat, erkenning, lasgewing, voorwaarde of weiering, oordra of versend aan ’n persoon wat deur daardie besluit geraak word of aan wie die dokument uitgereik is, deur óf— (a) die besluit of dokument per hand af te lewer; (b) die besluit of dokument per pos te stuur; (c) die besluit of dokument per telefax te stuur, indien daardie persoon toegerus is om telefax boodskappe te ontvang; óf (d) die besluit of dokument elektronies te versend, indien daardie persoon as ’n elektroniese gebruiker geregistreer is. (2) Wanneer ’n persoon ’n klaringsbrief, aansoek, versoek, verslag, verklaring, opgawe, kennisgewing of ander dokument ingevolge hierdie Wet by of aan die Kommissaris, die doeanegesag, ’n doeanebeampte of enige ander persoon moet of kan indien, voorlê of verstrek, kan die dokument ingedien, voorgelê of verstrek word deur— (a) die dokument per hand af te lewer; (b) die dokument per pos te stuur; (c) die dokument per telefax te stuur; of (d) die dokument elektronies te versend, behoudens artikels 606 en 913. (3) Subartikel (1) of (2) geld nie indien ’n spesiﬁeke besluit of dokument volgens voorskrif van hierdie Wet op ’n spesiﬁeke wyse oorgedra, versend, ingedien, voorgelê of verstrek moet word. Elektroniese versending van dokumente of kommunikasies471 913. (1) Wanneer ’n persoon ingevolge hierdie Wet ’n klaringsbrief, verslag, verklaring, opgawe, kennisgewing, aansoek, versoek of ander dokument of kommunikasie elektronies ooreenkomstig hierdie artikel aan die Kommissaris, die doeanegesag of ’n doeanebeampte moet of kan versend, moet of kan die dokument of kommunikasie, behoudens subartikels (2) en (3), versend word- (a) volgens die vereistes van ’n speiﬁeke elektroniese stelsel wat by reël vir sodanige dokumente of kommunikasies voorgeskryf of erken word; (b) aan die elektroniese adres van die Kommissaris wat vir doeleindes van daardie 10 15 20 25 30 35 elektroniese stelsel gebruik moet word; en (c) volgens voorskrif van die vereistes en voorwaardes soos by reël voorgeskryf 40 mag word. (2) Wanneer ’n persoon ’n dokument of kommunikasie bedoel in subartikel (1), ingevolge hierdie Wet moet indien, voorlê of verstrek in ’n vorm en formaat soos by reël voorgeskryf mag word, moet versending by wyse van die elektroniese stelsel wat vir daardie dokument of kommunikasie voorgeskryf of erken is van die inligting wat ingevolge hierdie Wet vir daardie dokument of kommunikasie vereis word, geag word indiening, voorlegging of verstrekking van die dokument of kommunikasie in die voorgeskrewe vorm en formaat te wees. (3) Wanneer ’n persoon ’n dokument of kommunikasie bedoel in subartikel (1), ingevolge hierdie Wet moet onderteken, en daardie dokument of kommunikasie by wyse van die elektroniese stelsel versend word wat vir daardie dokument of kommunikasie voorgeskryf of erken word, moet dit elektronies onderteken word op die wyse en volgens voorskrif van die vereistes en voorwaardes soos vir daardie stelsel vereis of by reël voorgeskryf mag word. 45 50 471. ’n Persoon moet as ’n elektroniese gebruiker geregistreer wees om elektronies met Doeane te kommunikeer. Kyk artikel 606. 722 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 722 (4) When in terms of this Act a person is required to submit a document or communication referred to in subsection (1) electronically or through the electronic system prescribed or recognised for that document or communication— (a) (b) the document or communication may in the event of a communications breakdown be submitted in paper format within such period and at such place as the customs authority may determine; or the customs authority may in any other circumstances— (i) condone any inability of a person to submit the document or communi- cation electronically or through the electronic system prescribed or recognised for that document or communication; and (ii) accept the document or communication in paper format within such period and at such place as the customs authority may determine. (5) For purposes of the electronic submission of a document or communication does not include the submission of a document or communication by telefax or by cellular phone message. this Act, Burden of proof in relation to documents or communications
914
When in terms of this Act a person is permitted or required to submit a
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If a person must submit a document to customs, that person must prove the information is true and correct.

914. When in terms of this Act a person is permitted or required to submit a declaration, report, statement, return, notice, notiﬁcation, application, request or other document or communication to the customs authority, the person submitting the declaration, report, statement, return, notice, notiﬁcation, application, request or other document or communication bears the burden of proving that the information contained therein is true and correct. Documents transmitted or submitted and oaths and affirmations made outside Republic 915. (1) If a declaration, report, statement, return, notice, notiﬁcation, application, request or other document which may or must be transmitted or submitted in terms of this Act is transmitted to the customs authority from outside the Republic or submitted or presented to a customs officer of the Republic outside the Republic, that declaration, report, statement, return, application, request or other document is for the purposes of this Act as effectual and binding as if transmitted or submitted in the Republic. (2) If an oath or affirmation which may or must be made in terms of this Act is made to or before a customs officer of the Republic outside the Republic, that oath or affirmation is for the purposes of this Act as effectual and binding as if made in the Republic. 5 10 15 20 25 30 Factors to be taken into account when considering exemptions, authorisations, permissions, approvals, recognitions and other special dispensations 35 916. (1) Where this Act confers a power on the Commissioner, the customs authority or a customs officer to grant an exemption, authorisation, permission, approval, recognition or other special dispensation to a person in terms of this Act, the Commissioner, customs authority or customs officer must, when considering the granting of that dispensation, take into account all relevant factors, including, to the extent relevant— (a) (b) (c) those speciﬁcally stipulated in the provisions regulating the granting of the dispensation; the context in, and purpose for, which the dispensation is given; the ease with which a provision of this Act can be evaded if the dispensation is given; (d) any risks in relation to the payment or recovery of any tax or other money owed to the Commissioner that may arise from the granting of the dispensation and the monetary extent of that risk; any motivations submitted by the person seeking the dispensation; any motivations by a person objecting to the granting of the dispensation, if their rights will be affected by the granting of the dispensation; (e) (f) 40 45 50 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 723 Wet No 31 van 2014 723 (4) Wanneer ’n persoon ’n dokument of kommunikasie bedoel in subartikel (1), ingevolge hierdie Wet elektronies of deur die elektroniese stelsel wat vir daardie dokument of kommunikasie voorgeskryf of erken word, moet versend— (a) kan die dokument of kommunikasie, in die geval van ’n kommunikasie- onderbreking, in papierformaat ingedien, voorgelê of verstrek word binne die tydperk en by die plek soos die doeanegesag mag bepaal; of (b) kan die doeanegesag in enige ander omstandighede— (i) enige onvermoë van ’n persoon kondoneer om die dokument of kommunikasie elektronies of deur die elektroniese stelsel wat vir daardie dokument of kommunikasie voorgeskryf of erken word, te versend; en (ii) die dokument of kommunikasie in papierformaat aanvaar binne die tydperk en by die plek soos die doeanegesag mag bepaal. (5) Vir doeleindes van hierdie Wet sluit die elektroniese versending van ’n dokument of kommunikasie nie die versending van ’n dokument of kommunikasie per telefax of by wyse van ’n boodskap per sellulêre foon in nie. Bewysonus met betrekking tot dokumente of kommunikasies
914
Wanneer ’n persoon ingevolge hierdie Wet ’n klaringsbrief, verslag, verklaring,
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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.

914. Wanneer ’n persoon ingevolge hierdie Wet ’n klaringsbrief, verslag, verklaring, opgawe, kennisgewing, aansoek, versoek of ander dokument of kommunikasie by of aan die doeanegesag moet of kan indien, voorlê of verstrek, rus die onus om te bewys dat die inligting daarin vervat waar en juis is op die persoon wat die klaringsbrief, verslag, verklaring, opgawe, kennisgewing, aansoek, versoek of ander dokument of kommunikasie moet of kan indien, voorlê of verstrek. Dokumente versend of ingedien vanaf, en eedsverklarings en bevestigings gemaak, buite die Republiek 915. (1) Indien ’n klaringsbrief, verslag, verklaring, opgawe, kennis, kennisgewing, aansoek, versoek of ander dokument wat ingevolge hierdie Wet versend, ingedien, voorgelê of verstrek kan of moet word, van buite die Republiek af na die doeanegesag versend word of buite die Republiek ingedien word by, of aangebied word aan, ’n doeanebeampte van die Republiek, is daardie klaringsbrief, verslag, verklaring, opgawe, aansoek, versoek of ander dokument vir doeleindes van hierdie Wet net so effektief en bindend asof dit in die Republiek versend, ingedien, voorgelê of verstrek is. (2) Indien ’n eed of bevestiging wat ingevolge hierdie Wet gemaak kan of moet word, gemaak word aan of voor ’n doeanebeampte van die Republiek buite die Republiek, is daardie eed of bevestiging vir doeleindes van hierdie Wet net so effektief en bindend asof dit in die Republiek gemaak is. Faktore in ag geneem te word by oorweging van ontheffings, magtigings, toestemmings, goedkeurings, erkennings en ander spesiale vergunnings 916. (1) Waar hierdie Wet ’n bevoegdheid aan die Kommissaris, die doeanegesag of ’n doeanebeampte verleen om ’n ontheffing, magtiging, toestemming, goedkeuring, erkenning of ander spesiale vergunning aan ’n persoon ingevolge hierdie Wet te verleen, moet die Kommissaris, doeanegesag of doeanebeampte, by die oorweging van die toestaan van daardie vergunning alle tersaaklike faktore in ag neem, met inbegrip van, in soverre dit tersaaklik is— (a) daardie faktore wat spesiﬁek vermeld word in die bepalings wat die toestaan van die vergunning reguleer; (b) die samehang waarin, en die doel waarvoor, die vergunning verleen word; (c) die gemak waarmee ’n bepaling van hierdie Wet ontduik kan word indien die vergunning verleen word; (e) (d) enige risiko’s met betrekking tot die betaling of verhaling van enige belasting of gelde verskuldig aan die Kommissaris wat as gevolg van die toestaan van die vergunning mag ontstaan, en die geldelike omvang van daardie risiko; enige motiverings wat deur die persoon wat die vergunning verlang, voorgelê word; enige motiverings wat voorgelê word deur persone wat beswaar teen die toestaan van die vergunning maak, indien hulle regte deur die toestaan van die vergunning geraak sal word; (f) 5 10 15 20 25 30 35 40 45 50 55 724 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 724 (g) whether the person seeking the dispensation— (i) has a record of non-compliance with 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 during the ﬁve years preceding the application; (h) whether the tax matters of the person seeking the dispensation are in order as contemplated in section 917; the size of the business of the person seeking the dispensation; and any other matter as may be prescribed by rule. (i) (j) (2) Subsection (1) does not apply to the consideration of applications for registration, licences or accreditation, or the withdrawal or suspension of registration, licences or accreditation, or the imposition or withdrawal of licence, registration or accreditation conditions, and those matters must be disposed of in accordance with Chapters 28, 29 and 30, respectively. When tax matters must be considered to be in order
917
A person’s tax matters must be considered to be in order for purposes of this Act
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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.

917. A person’s tax matters must be considered to be in order for purposes of this Act or a tax levying Act when— (a) (b) there are no outstanding taxes, interest, penalties or other amounts owing to SARS for which that person is liable in terms of this Act, a tax levying Act or any other tax law; or there are no outstanding tax returns or other documents that must be submitted for tax purposes to SARS in terms of this Act, a tax levying Act or any other tax law. Exemptions, authorisations, permissions, approvals, recognitions and directions 918. (1) (a) Where this Act confers a power on the Commissioner, the customs authority or a customs officer to grant an exemption, authorisation, permission, approval or recognition, or to issue a direction, or to allow an act to be carried out, that power includes the power to grant the exemption, authorisation, permission, approval or recognition, or to issue the direction, or to allow the carrying out of such act, on such conditions or for such period as the Commissioner, customs authority or customs officer may determine. (b) A condition and a period determined in terms of paragraph (a) must be consistent with this Act and any applicable tax levying Act. (2) Where this Act provides that an act may be carried out only on authority of an exemption, authorisation, permission, approval or recognition granted by the Commis- sioner, the customs authority or a customs officer, no such exemption, authorisation, permission or approval may be granted to regularise an act that has already been carried out. Record keeping systems 919. (1) Where a provision of this Act requires a person to keep a record with regard that record must be kept by means of an appropriate to any conditions and requirements as may be to any speciﬁc matter, computer-based system, subject prescribed by rule. (2) The customs authority may, in any speciﬁc case, allow a person to deviate from subsection (1) and to use any appropriate paper-based system for record keeping purposes, subject to such conditions or requirements as the customs authority may determine. Submission of documents through representatives 5 10 15 20 25 30 35 40 45
920
When in terms of this Act a person is required or entitled to submit a declaration,
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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.

920. When in terms of this Act a person is required or entitled to submit a declaration, report, statement, return, notice, notiﬁcation, application, request or other document or communication to the Commissioner, the customs authority or a customs officer, that person may submit the declaration, report, statement, return, notice, notiﬁcation, 50 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 725 Wet No 31 van 2014 725 (g) of die persoon wat die vergunning verlang— (i) ’n rekord van nie-voldoening aan hierdie Wet of ’n belastingheffings-Wet het; (ii) aan ’n misdryf ingevolge hierdie Wet of ’n belastingheffings-Wet skuldig (iii) bevind is; of in die vyf jaar wat die aansoek voorafgaan aan ’n misdryf waarby bedrog of oneerlikheid betrokke was, skuldig bevind is; (h) of die belastingsake van die persoon wat die vergunning verlang in orde is, soos in artikel 917 beoog; die omvang van die besigheid van die persoon wat die vergunning verlang; en enige ander aangeleentheid soos by reël voorgeskryf mag word. (i) (j) (2) Subartikel (1) geld nie vir die oorweging van aansoeke om registrasie, lisensiëring of akkreditasie, of die intrekking of opskorting van registrasie, lisensies of akkreditasie, of die oplegging of intrekking van lisensie-, registrasie- of akkreditasievoorwaardes nie, en met daardie aangeleenthede moet daar volgens die voorskrifte van Hoofstukke 28, 29 en 30, onderskeidelik, gehandel word. 5 10 15 Wanneer belastingsake beskou moet word in orde te wees 917. ’n Persoon se belastingsake moet vir doeleindes van hierdie Wet of ’n belastingheffings-Wet aanvaar word in orde te wees wanneer— (a) daar geen uitstaande belastings, rente, boetes of ander bedrae aan SAID verskuldig is waarvoor daardie persoon ingevolge hierdie Wet, ’n belasting- heffings-Wet of enige ander wetgewing aanspreeklik is nie; of (b) daar nie uitstaande belastingopgawes of ander dokumente is wat vir belastingdoeleindes ingevolge hierdie Wet, ’n belastingheffings-Wet of enige ander wetgewing by SAID ingedien moet word nie. 20 25 Ontheffings, magtigings, toestemmings, goedkeurings, erkennings en lasgewings 918. (1) (a) Waar hierdie Wet ’n bevoegdheid aan die Kommissaris, die doeanegesag of ’n doeanebeampte verleen om ’n ontheffing, magtiging, toestemming, goedkeuring of erkenning toe te staan, of om ’n lasgewing uit te reik, of om toe te laat dat ’n handeling verrig word, sluit daardie bevoegdheid die bevoegdheid in om die ontheffing, magtiging, toestemming, goedkeuring of erkenning toe te staan, of om die lasgewing uit te reik, of om so ’n handeling toe te laat, op die voorwaardes of vir die tydperk soos die Kommissaris, doeanegesag of doeanebeampte mag bepaal. (b) ’n Voorwaarde en ’n tydperk ingevolge paragraaf (a) bepaal, moet met hierdie Wet en enige betrokke belastingheffings-Wet bestaanbaar wees. (2) Waar hierdie Wet bepaal dat ’n handeling verrig mag word slegs op gesag van ’n ontheffing, magtiging, toestemming, goedkeuring of erkenning wat deur die Kommissaris, die doeanegesag of ’n doeanebeampte toegestaan is, mag geen sodanige ontheffing, magtiging, toestemming of goedkeuring toegestaan word om ’n handeling wat reeds verrig is, te wettig nie. Rekordhoudingstelsels 919. (1) Waar daar volgens voorskrif van ’n bepaling van hierdie Wet van ’n persoon vereis word om rekord te hou met betrekking tot enige spesiﬁeke aangeleentheid, moet daardie rekord gehou word by wyse van ’n gepaste rekenaar-gebaseerde stelsel, behoudens enige voorwaardes en vereistes soos by reël voorgeskryf mag word. (2) Die doeanegesag kan in enige spesiﬁeke geval toestemming aan ’n persoon verleen om af te wyk van subartikel (1) en om enige gepaste papier-gebaseerde stelsel rekordhoudingdoeleindes, behoudens die voorwaardes of vereistes soos die vir doeanegesag mag bepaal, te gebruik. 30 35 40 45 Indiening, voorlegging of verstrekking van dokumente deur verteenwoordigers 50
920
Wanneer ingevolge hierdie Wet ’n persoon ’n klaringsbrief, verslag, verklaring,
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A person who must or may submit certain documents or communications to customs authorities may do so through a representative.

920. Wanneer ingevolge hierdie Wet ’n persoon ’n klaringsbrief, verslag, verklaring, opgawe, kennis, kennisgewing, aansoek, versoek of ander dokument of kommunikasie by of aan die Kommissaris, die doeanegesag of ’n doeanebeampte moet of kan indien, voorlê of verstrek, kan daardie persoon die klaringsbrief, verslag, verklaring, opgawe, kennis, kennisgewing, aansoek, versoek of ander dokument of kommunikasie deur ’n 55 726 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 726 application, request or other document or communication through a representative, subject to the other provisions of this Act or any conditions or requirements as may be prescribed by rule. Publication of international agreements to which Republic is party
921
An international agreement to which the Republic is a party, is enacted into law
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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.

921. An international agreement to which the Republic is a party, is enacted into law in the Republic by publication of the agreement in accordance with section 231(4) of the Constitution in the Government Gazette. 5 Import and export statistics 922. (1) The Commissioner must— (a) compile such statistics regarding the import into and export of goods from the 10 Republic as the Minister may determine; and (b) publish such statistics at such times and in such manner as the Minister may direct. (2) A person clearing goods for home use or a customs procedure must, in addition to any particulars necessary for clearing the goods, furnish such further particulars relating to such goods as may for purposes of import and export statistics be prescribed by rule or required by the Commissioner. (3) The Commissioner may for purposes of subsection (1) utilise any information available to the Commissioner in terms of this Act or a tax levying Act, but information published in terms of that subsection— (a) may not specify— the identity of the person to whom the information relates; or (i) (ii) particulars from which the identity of such a person may be deduced; and (b) must be in the public interest. Liability for damage, loss or expenses
923
The State, the Commissioner, the customs authority, a customs officer, a SARS
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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.

923. The State, the Commissioner, the customs authority, a customs officer, a SARS official or a person referred to in section 12(3) is not liable for or in respect of any damage, loss or expenses suffered or incurred by any person arising from any decisions taken or actions performed in good faith in the exercise of a power or duty assigned or delegated to the Commissioner, the customs authority, a customs officer, a SARS official or such person in terms of this Act, the Customs Duty Act or the Excise Duty Act. 15 20 25 30 Legal status of footnotes 924. (1) Footnotes in this Act do not form part of the text of this Act and have no binding legal force. (2) The Minister may in order to enhance accessibility to this Act, by notice in the 35 Gazette— repeal or amend any of the footnotes; or (a) (b) add new footnotes. Interpretive notes 925. (1) The Commissioner may for the purpose of facilitating understanding of this Act or a tax levying Act compile and make public in any manner determined by the Commissioner interpretive notes on the interpretation of provisions of this Act or a tax levying Act. (2) Interpretive notes made public in terms of subsection (1) have no legal effect and do not bind the Commissioner or any other person. 40 45 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 727 Wet No 31 van 2014 727 verteenwoordiger, behoudens die ander bepalings van hierdie Wet of enige voorwaardes of vereistes soos by reël voorgeskryf mag word, laat indien, voorlê of verstrek. Publikasie van internasionale ooreenkomste waarby Republiek party is 921. ’n Internasionale ooreenkoms waarby die Republiek ’n party is, word as deel van die reg van die Republiek verorden deur die ooreenkoms in die Staatskoerant ooreenkomstig artikel 231(4) van die Grondwet te publiseer. 5 Invoer- en uitvoerstatistieke 922. (1) Die Kommissaris moet— (a) dié statistieke aangaande die invoer van goedere in, en die uitvoer van goedere uit, die Republiek soos die Minister mag bepaal, saamstel; en (b) daardie statistieke op die tye en op die wyse soos die Minister mag gelas, publiseer. (2) ’n Persoon wat goedere vir binnelandse gebruik of ’n doeaneprosedure klaar, moet benewens enige besonderhede wat vir die klaring van die goedere vereis word, die verdere besonderhede betreffende sodanige goedere verstrek wat vir doeleindes van invoer- en uitvoerstatistieke by reël voorgeskryf of deur die Kommissaris vereis mag word. (3) Die Kommissaris kan vir doeleindes van subartikel (1) enige inligting gebruik wat ingevolge hierdie Wet of ’n belastingheffings-Wet tot die Kommissaris se beskikking is, maar inligting ingevolge daardie subartikel gepubliseer— (a) mag nie— (i) die identiteit van die persoon op wie die inligting betrekking het, spesiﬁseer nie; of (ii) besonderhede waaruit die identiteit van so ’n persoon afgelei kan word, spesiﬁseer nie; en (b) moet in die openbare belang wees. Aanspreeklikheid vir skade, verlies of koste
923
Die staat, die Kommissaris, die doeanegesag, ’n doeanebeampte, ’n SAID
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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.

923. Die staat, die Kommissaris, die doeanegesag, ’n doeanebeampte, ’n SAID beampte of ’n persoon bedoel in artikel 12(3) is nie vir of ten opsigte van enige skade, verlies of koste aanspreeklik wat deur enige persoon gely of aangegaan is wat ontstaan het uit enige besluite geneem of handelinge verrig in goeie trou by die uitoefening van ’n bevoegdheid of plig wat aan die Kommissaris, die doeanegesag, ’n doeanebeampte, ’n SAID beampte of sodanige persoon ingevolge hierdie Wet, die Wet op Doeanereg en die Wet op Aksynsreg opgedra of gedelegeer is nie. Regstatus van voetnotas 924. (1) Voetnotas in hierdie Wet vorm nie deel van die teks van hierdie Wet nie en het geen bindende regskrag nie. (2) Die Minister kan ten einde toeganklikheid tot hierdie Wet te bevorder, by kennisgewing in die Staatskoerant— (a) enige van die voetnotas herroep of wysig; of (b) nuwe voetnotas byvoeg. Interpretasienotas 925. (1) Die Kommissaris kan ter bevordering van begrip van hierdie Wet of ’n belastingheffings-Wet, interpretasienotas oor die uitleg van bepalings van hierdie Wet of ’n belastingheffings-Wet saamstel en op enige wyse deur die Kommissaris bepaal, publiseer. (2) Interpretasienotas ingevolge subartikel (1) gepubliseer, het geen regseffek nie en bind nie die Kommissaris of enige ander persoon nie. 10 15 20 25 30 35 40 45 728 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 728 Part 3 Transitional provisions Interpretation of this Part 926. (1) In this Part— the Customs Tariff; ‘‘Customs Duty Act’’ means the Customs Duty Act, 2014 and includes— (a) (b) any rules made in terms of that Act; (c) any notices of general application published by the Minister in terms of that Act in the Gazette; and (d) any international agreement— (i) referred to in section 940 that is binding for purposes of that Act; or (ii) entered into on or after the effective date that is binding for purposes of that Act; ‘‘effective date’’ means the date on which this Act (excluding Chapters 22 and 38),472 the Customs Duty Act and the Customs and Excise Amendment Act, 2014, take effect; ‘‘enter’’, in relation to the 1964 Act, means the submission to the Commissioner in terms of the 1964 Act of a declaration in respect of goods for— (a) home consumption; (b) removal in bond; (c) warehousing; (d) use under rebate of duty; (e) (f) ‘‘Excise Duty Act’’ means the Customs and Excise Act, 1964, as amended and renamed the Excise Duty Act by the Customs and Excise Amendment Act, 2014, and includes— (a) (b) (c) the Excise Tariff; the excise rules; and any other instrument referred to in the deﬁnition of ‘‘this Act’’ in section 1 of the 1964 Act if and to the extent that that instrument applies to duties, levies or taxes or to goods, persons or matters to which the Excise Duty Act applies; export; or any other purpose or procedure provided for in the 1964 Act; ‘‘excise rules’’ means— (a) rules made in terms of the 1964 Act that were in force immediately before the effective date, to the extent that those rules apply to, regulate or affect a duty, levy or tax or any goods or persons or other matter to which the Excise Duty Act applies; or rules referred to in paragraph (a) as amended or replaced in terms of the Excise Duty Act on or after the effective date; (b) ‘‘existing customs licence’’ means a licence— (a) issued in terms of the 1964 Act before the effective date for a purpose set out in that Act to a person or in respect of any premises or facility required in terms of sections 630 to 634 of this Act to be licensed for a similar purpose; and that was in force immediately before the effective date; (b) ‘‘existing customs registration’’ means a registration— (a) issued in terms of the 1964 Act before the effective date for a purpose set out in that Act to a person that must or may in terms of sections 603 to 607 of this Act be registered for a similar purpose; and that was in force immediately before the effective date; (b) ‘‘existing excise licence’’ means a licence— (a) issued in terms of the 1964 Act before the effective date for the purposes of that Act to a person or in respect of any premises, property, plant or equipment; and that was in force immediately before the effective date, but excludes any such licence that is an existing customs licence; (b) 5 10 15 20 25 30 35 40 45 50 55

Part

Part 3, 4 or 5 of Chapter 37, from the date on which the cause of action arose;

469
This section does not mean that only the magistrate’s court can hear cases for the recovery of
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A magistrate’s court may hear and decide certain criminal and civil cases under this Act, within its normal jurisdiction.

469. This section does not mean that only the magistrate’s court can hear cases for the recovery of amounts owed to the Commissioner. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 709 Wet No 31 van 2014 709 (v) van of na ’n spesiﬁeke plek verwyder is of nie van of na ’n spesiﬁeke plek verwyder is nie; (vi) by ’n spesiﬁeke plek ontvang, geberg of geprosesseer is of nie by ’n spesiﬁeke plek ontvang, geberg of geprosesseer is nie; (vii) deur ’n doeanebeampte by ’n spesiﬁeke plek gevind is of nie by ’n 5 spesiﬁeke plek gevind is nie; of (viii) op enige ander wyse in die sertiﬁkaat gespesiﬁseer, gebruik of mee gehandel is of nie gebruik of mee gehandel is nie; (b) dat enige spesiﬁeke installasie in die sertiﬁkaat gespesiﬁseer— (i) by enige spesiﬁeke plek gevind is deur ’n doeanebeampte of geïnstalleer was of nie gevind is deur ’n doeanebeampte of geïnstalleer was nie; of (ii) op ’n wyse in die sertiﬁkaat gespesiﬁseer, gebruik of aangewend is of nie gebruik of aangewend is nie; (c) dat belasting of ’n bedrag aan belasting op enige spesiﬁeke goedere in die sertiﬁkaat gespesiﬁseer aan die Kommissaris betaal is of nie betaal is nie; (d) dat ’n ander skuld aan die Kommissaris verskuldig wat in die sertiﬁkaat gespesiﬁseer is aan die Kommissaris betaal is of nie betaal is nie; (e) dat enige klaringsbrief, verklaring of ander dokument in die sertiﬁkaat gespesiﬁseer by die Kommissaris ingedien is of nie ingedien is nie, of deur ’n spesiﬁeke persoon ingedien is of nie ingedien is nie; of dat enige spesiﬁeke rekords in die sertiﬁkaat gespesiﬁseer deur ’n spesiﬁeke persoon gehou is of nie gehou is nie. (f) (2) In enige strafregtelike of siviele verrigtinge wat uit die implementering en toepassing van hierdie Wet of ’n belastingheffings-Wet onstaan, is ’n bewering in enige rekord, brief of ander dokument wat deur of namens iemand ingedien, voorgelê, verstrek, gehou of ontvang is, met die strekking dat goedere van ’n bepaalde prys, waarde (met inbegrip van enige kommissie, afslag, koste, fooi, uitgawe, tantiém, vragprys, belasting, teruggawe, terugbetaling, korting of ander inligting betreffende sodanige goedere en wat op sodanige prys of waarde betrekking het), hoeveelheid, kwaliteit, aard, sterkte of ander eienskap deur so iemand geproduseer, ingevoer, uitgevoer, bestel, verskaf, gekoop, verkoop, mee gehandel, geprosesseer, verhandel of in voorraad gehou is, as getuienis toelaarbaar dat daardie persoon goedere van daardie prys, waarde, hoeveelheid, kwaliteit, aard, sterkte of ander eienskap geproduseer, ingevoer, uitgevoer, bestel, verskaf, gekoop, verkoop, mee gehandel, geprosesseer, verhandel of in voorraad gehou het. Jurisdiksie van landdroshof 899. (1) ’n Landdroshof kan binne sy jurisdiksie ingevolge die Wet op Landdroshowe, 1944 (Wet Nr. 32 van 1944), enige strafregtelike aksie teen iemand vir ’n misdryf ingevolge hierdie Wet aanhoor en beslis, en enige straf wat vir so ’n misdryf bepaal word, oplê. (2) ’n Landdroshof kan binne sy jurisdiksie ingevolge die Wet op Landdroshowe, 1944, enige siviele aksie vir die betaling van enige gelde ingevolge hierdie Wet deur die Kommissaris geëis, aanhoor en beslis.469 Formele ondersoek 900. (1) Deel C van Hoofstuk 5 van die Wet op Belastingadministrasie, met inbegrip van enige strafregtelike en ander sanksies wat in daardie Wet vir die toepassing van daardie Deel vervat is, met enige nodige aanpassings soos die samehang mag vereis, is van toepassing op ’n ondersoek beoog in daardie Deel wat vir doeleindes van hierdie Wet, die Wet op Doeanereg of die Wet op Aksynsreg nodig mag word. (2) By die toepassing van Deel D van Hoofstuk 5 van die Wet op Belasting- administrasie vir doeleindes van subartikel (1), moet enige verwysing in daardie Deel na ’n Belastingwet uitgelê word as ’n verwysing ook na hierdie Wet, die Wet op Doeanereg en die Wet op Aksynsreg. 10 15 20 25 30 35 40 45 50
469
Dit beteken nie dat net die landdroshof sake vir die verhaal van bedrae wat aan die Kommissaris
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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.

469. Dit beteken nie dat net die landdroshof sake vir die verhaal van bedrae wat aan die Kommissaris verskuldig is, kan aanhoor nie. 710 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 Publication of names of offenders 710 901. (1) The Commissioner may bi-annually publish for general information a list of the names of persons— (a) convicted in a ﬁnal judgement of a Category 1 offence; (b) who paid a prosecution avoidance penalty of R500 000 or more in respect of 5 (c) a Category 1 offence; or convicted in a ﬁnal judgement of an offence in terms of a tax levying Act which involved— (i) (ii) any other fraudulent or dishonest behaviour in relation to imported or the evasion of tax on imported or exported goods; or exported goods. (2) The publication may in addition to the names of offenders specify— (a) particulars of the offence; and (b) particulars of the ﬁne or sentence, or penalty, imposed. (3) A person’s name must remain on the list for a period of ﬁve years. (4) A court convicting a person for an offence in terms of this Act or a tax levying Act may for purposes of sentencing take judicial notice of any particulars appearing on the list in respect of that person. CHAPTER 41 MISCELLANEOUS MATTERS Part 1 Regulations, rules and guidelines Regulations

Part

Chapter 28 an application to the customs authority for a new registration to replace the

932
An existing excise registration is not affected by the enactment of this Act, and
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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.

932. An existing excise registration is not affected by the enactment of this Act, and such a registration continues in terms of section 928(1) to be in force after the effective date for all purposes until the registration is replaced by a new registration, is withdrawn or lapses in terms of the Excise Duty Act.484 10 15 20 25 30 35 40 45
482
The purpose of subsection (2) is to enable these existing measures to be amended, substituted,
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This provision says subsection (2) exists to allow existing measures to be amended, substituted, suspended, withdrawn, or repealed under the 1964 Act when needed.

482. The purpose of subsection (2) is to enable these existing measures to be amended, substituted, suspended, withdrawn or repealed in terms of the 1964 Act as and when necessary.
483
Persons may pursuant to section 14 of the Interpretation Act at any time before the effective date
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Persons may apply for a new registration before the effective date if the application is lodged after promulgation.

483. Persons may pursuant to section 14 of the Interpretation Act at any time before the effective date apply for a new registration provided the application is lodged after the date of promulgation of this Act.
484
It is to be noted that certain registrations granted before the effective date under the Customs and
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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.

484. It is to be noted that certain registrations granted before the effective date under the Customs and Excise Act, 1964, such as those relating to excise matters, are not affected by Chapter 28, and those registrations continue under the Customs and Excise Act, 1964, as amended (and renamed the Excise Duty Act) by the Customs and Excise Amendment Act, 2013. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 737 Wet No 31 van 2014 737 (b) indien die goedere ingevolge die Wet op Aksynsreg geklaar is soos in subartikel (3)(d) beoog, die klaring in daardie subartikel bedoel. (6) Die implementering van die beginsels in subartikel (3) uiteengesit, kan deur reëls deur die Kommissaris voorgeskryf, gereguleer word. Voortsetting van maatreëls kragtens 1964 Wet vir doeleindes van goedere en persone in artikel 929(1) bedoel 5 930. (1) Ondanks die uitvaardiging van hierdie Wet, die Wet op Doeanereg en die Wysigingswet op Doeane en Aksyns, 2014, hou enige maatreël wat ingevolge die 1964 Wet onmiddellik voor die effektiewe datum met betrekking tot enige goedere of persoon bedoel in artikel 929(1)(a), (b) of (c) van krag was, aan om op en na die effektiewe datum met betrekking tot daardie goedere of persoon van krag te bly, so volkome en effektiewelik asof hierdie Wet, die Wet op Doeanereg en die Wysigingswet op Doeane en Aksyns, 2014, nie uitgevaardig was nie. (2) ’n Maatreël wat ingevolge subartikel (1) van krag bly, duur aldus voort behoudens enige toekomstige wysiging, vervanging, herroeping, intrekking of opskorting daarvan ingevolge die tersaaklike bepaling van die 1964 Wet, welke bepaling vir doeleindes van sodanige maatreël toegepas kan word asof hierdie Wet, die Wet op Doeanereg en die Wysigingswet op Doeane en Aksyns, 2014, nie uitgevaardig is nie.482 10 15 (3) Subartikels (1) en (2) moet behoudens artikels 931 tot 939 verstaan word. (4) Indien hierdie Wet ingevolge artikel 929(3) op goedere bedoel in subartikel (1) 20 van toepassing word— (a) hou hierdie artikel op om van toepassing te wees; en (b) geld artikel 928 vir ’n maatreël bedoel betrekking tot daardie goedere van krag is. in daardie subartikel wat met Voortsetting van bestaande doeaneregistrasies 931. (1) ’n Bestaande doeaneregistrasie verval 30 dae na die effektiewe datum tensy die houer van daardie registrasie voor die verstryking van daardie tydperk ’n aansoek ingevolge Hoofstuk 28 aan die doeanegesag om ’n nuwe registrasie ter vervanging van die bestaande doeaneregistrasie voorlê.483 (2) Indien die houer van ’n bestaande doeaneregistrasie om ’n nuwe registrasie aansoek doen voor die verstryking van die tydperk bedoel in subartikel (1), bly die bestaande doeaneregistrasie ingevolge artikel 928(1) vir alle doeleindes van krag totdat die aansoek om ’n nuwe registrasie ingevolge Hoofstuk 28 afgehandel is. (3) Subartikel (2) is nie van toepassing nie in ’n geval waar hierdie Wet lisensiëring vereis vir ’n aangeleentheid ten opsigte waarvan die 1964 Wet registrasie vereis het, en in so ’n geval— (a) moet die houer van die bestaande doeaneregistrasie ingevolge artikel 933 om (b) ’n lisensie aansoek doen; en is daardie artikel van toepassing asof die bestaande doeaneregistrasie ’n bestaande doeanelisensie is en die houer van daardie registrasie ’n lisensiehouer is. (4) Subartikel (2) mag nie uitgelê word om die doeanegesag te verhinder om die bestaande registrasie ingevolge artikel 928(2) te wysig, in te trek of op te skort voordat die aansoek afgehandel word nie. Voortsetting van bestaande aksynsregistrasies 932. ’n Bestaande aksynsregistrasie word nie deur die uitvaardiging van hierdie Wet geraak nie, en so ’n registrasie bly na die effektiewe datum ingevolge artikel 928(1) vir alle doeleindes van krag totdat die registrasie ingevolge die Wet op Aksynsreg deur ’n nuwe registrasie vervang word, ingetrek word of verval.484 25 30 35 40 45
482
Die doel van subartikel (2) is om voorsiening te maak dat hierdie bestaande maatreëls ingevolge die
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This section says existing measures under the 1964 Act may be amended, replaced, suspended, withdrawn, or repealed when needed.

482. Die doel van subartikel (2) is om voorsiening te maak dat hierdie bestaande maatreëls ingevolge die 1964 Wet gewysig, vervang opgeskort, ingetrek of herroep kan word soos en wanneer nodig.
483
Persone mag ooreenkomstig artikel 14 van die Interpretasiewet ter enige tyd voor die effektiewe
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People may apply for a new registration any time before the effective date, if the application is submitted after this Act is promulgated.

483. Persone mag ooreenkomstig artikel 14 van die Interpretasiewet ter enige tyd voor die effektiewe datum aansoek doen vir ’n nuwe registrasie met dien verstande dat die aansoek ingedien is na die afkondiging van hierdie Wet.
484
Daar dien op gelet te word dat sekere registrasies wat voor die effektiewe datum kragtens die
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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.

484. Daar dien op gelet te word dat sekere registrasies wat voor die effektiewe datum kragtens die Doeane- en Aksynswet, 1964, toegestaan is, soos die wat met aksynsaangeleenthede verband hou, 738 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 Continuation of existing customs licences 738 933. (1) An existing customs licence lapses 30 days after the effective date unless the licensee before the expiry of that period submits in terms of Chapter 29 an application to the customs authority for a new licence to replace the existing customs licence.485 (2) If the licensee of an existing customs licence applies for a new licence before the expiry of the period referred to in paragraph (a), the existing customs licence continues in terms of section 928(1) for all purposes until the application for a new licence is dispensed with in terms of Chapter 29. (3) Sections 662 and 663 apply if an application for a new licence is refused and the existing customs licence lapses. (4) Subsection (2) may not be read as preventing the customs authority from amending, withdrawing or suspending the existing licence in terms of section 928(2) before the application is dispensed with. Continuation of existing excise licences
934
An existing excise licence is not affected by the enactment of this Act, and such
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Existing excise licences are not affected by this Act and continue in force after the effective date until replaced, withdrawn, or lapsed.

934. An existing excise licence is not affected by the enactment of this Act, and such a licence continues in terms of section 928(1) to be in force after the effective date for all purposes until the licence is replaced by a new licence, is withdrawn or lapses in terms of the Excise Duty Act.486 Continuation of accredited status granted before effective date in terms of 1964 Act 5 10 15 935. (1) Accredited status granted before the effective date in terms of the 1964 Act 20 to a person who on the effective date is the holder of— (a) an existing customs registration or an existing customs licence, lapses on the effective date despite section 928(1) but subject to subsection (2); and (b) an existing excise registration or an existing excise licence, continues in terms of section 928(1) to apply after the effective date for all purposes until that accredited status is replaced by a new accredited status, is withdrawn or lapses in terms of the Excise Duty Act. (2) Subsection (1)(a) does not affect any second or third level accredited status granted in terms of section 64E of the 1964 Act to a person referred to in that subsection, except that— (a) any second level accredited status granted to such a person must for all purposes be regarded to be ﬁrst level accredited status granted to such a person in terms Chapter 30; and (b) any third level accredited status granted to such a person must for all purposes be regarded to be second level accredited status granted to such a person in terms of Chapter 30. Continuation of approvals granted before effective date in terms of 1964 Act to right-holders for customs protection against counterfeit goods 936. (1) An approval granted before the effective date in terms of Chapter XB of the 1964 Act to a right-holder in relation to protected goods, lapses 30 days after the effective date unless that right-holder before the expiry of that period pays to the Commissioner the prescribed administration fee applicable in terms of Chapter 36 of this Act to applications for such approvals. 25 30 35 40
485
Persons may pursuant to section 14 of the Interpretation Act at any time before the effective date
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Persons may apply for a new licence before the effective date, if the application is lodged after the Act’s promulgation date.

485. Persons may pursuant to section 14 of the Interpretation Act at any time before the effective date apply for a new licence provided the application is lodged after the date of promulgation of this Act.
486
It is to be noted that certain licences issued before the effective date under the Customs and Excise
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Some pre-effective-date customs and excise licences are not affected by Chapter 29 and continue under the renamed Excise Duty Act.

486. It is to be noted that certain licences issued before the effective date under the Customs and Excise Act, 1964, such as those relating to excise matters, are not affected by Chapter 29, and those licences continue under the renamed Excise Duty Act. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 739 Wet No 31 van 2014 Voortsetting van bestaande doeanelisensies 739 933. (1) ’n Bestaande doeanelisensie verval 30 dae na die effektiewe datum tensy die lisensiehouer voor die verstryking van daardie tydperk ’n aansoek ingevolge Hoofstuk 29 aan die doeanegesag om ’n nuwe lisensie ter vervanging van die bestaande doeanelisensie voorlê.485 (2) Indien die lisensiehouer van ’n bestaande doeanelisensie om ’n nuwe lisensie aansoek doen voor die verstryking van die tydperk bedoel in paragraaf (a), bly die bestaande lisensie ingevolge artikel 928(1) vir alle doeleindes van krag totdat die aansoek om ’n nuwe lisensie ingevolge Hoofstuk 29 afgehandel is. 5 (3) Artikels 662 en 663 is van toepassing indien ’n aansoek om ’n nuwe lisensie 10 geweier word en die bestaande doeanelisensie verval. (4) Subartikel (2) mag nie uitgelê word om die doeanegesag te verhinder om die bestaande lisensie ingevolge artikel 928(2) te wysig, in te trek of op te skort voordat die aansoek afgehandel word nie. Voortsetting van bestaande aksynslisensies 15 934. ’n Bestaande aksynslisensie word nie deur die uitvaardiging van hierdie Wet geraak nie, en so ’n lisensie bly ingevolge artikel 928(1) na die effektiewe datum vir alle doeleindes van krag totdat die lisensie ingevolge die Wet op Aksynsreg deur ’n nuwe lisensie vervang word, ingetrek word of verval.486 Voortsetting van geakkrediteerde status voor effektiewe datum ingevolge 1964 Wet toegestaan 20 935. (1) Geakkrediteerde status wat voor die effektiewe datum ingevolge die 1964 Wet aan ’n persoon verleen is wat op die effektiewe datum die houer van— (a) (b) ’n bestaande doeaneregistrasie of ’n bestaande doeanelisensie is, verval op die effektiewe datum ondanks artikel 928(1) maar behoudens subartikel (2); en ’n bestaande aksynsregistrasie of ’n bestaande aksynslisensie is, bly ingevolge artikel 928(1) vir alle doeleindes van krag totdat daardie geakkrediteerde status ingevolge die Wet op Aksynsreg deur ’n nuwe geakkrediteerde status vervang word, ingetrek word of verval. (2) Subartikel (1)(a) raak nie enige tweede of derde vlak geakkrediteerde status wat ingevolge artikel 64E van die 1964 Wet aan ’n persoon bedoel in daardie subartikel verleen is nie, behalwe dat— (a) enige tweede vlak geakkrediteerde status wat aan so ’n persoon verleen is vir alle doeleindes geag moet word ’n eerste vlak geakkrediteerde status te wees wat aan so ’n persoon ingevolge Hoofstuk 30 verleen is; en (b) enige derde vlak geakkrediteerde status wat aan so ’n persoon verleen is vir alle doeleindes geag moet word ’n tweede vlak geakkrediteerde status te wees wat aan so ’n persoon ingevolge Hoofstuk 30 verleen is. 25 30 35 Voortsetting van goedkeurings voor effektiewe datum ingevolge 1964 Wet aan reghouers vir doeanebeskerming teen nagemaakte goedere toegestaan 40 936. (1) ’n Goedkeuring wat voor die effektiewe datum ingevolge Hoofstuk XB van die 1964 Wet aan ’n reghouer met betrekking tot beskermde goedere gegee is, verval 30 dae na die effektiewe datum tensy daardie reghouer voor die verstryking van daardie tydperk die voorgeskrewe administrasiefooi wat ingevolge Hoofstuk 36 van hierdie Wet vir aansoeke om sodanige goedkeurings geld, aan die Kommissaris betaal. 45 nie deur Hoofstuk 28 geraak word nie, en daardie registrasies duur voort onder die Doeane- en Aksynswet, 1964, soos gewysig (en hernoem as die Wet op Aksynsreg) deur die Wysigingswet op Doeane en Aksyns, 2014.
485
Persone kan volgens artikel 14 van die Interpretasiewet te eniger tyd voor die effektiewe datum om
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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.

485. Persone kan volgens artikel 14 van die Interpretasiewet te eniger tyd voor die effektiewe datum om ’n nuwe lisensie aansoek doen mits die aansoek na die datum van publikasie van hierdie Wet ingedien word.
486
Daar dien op gelet te word dat sekere lisensies wat voor die effektiewe datum kragtens die Doeane-
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Some pre-effective-date customs and excise licences continue under the renamed Excise Duty Act and are not affected by Chapter 29.

486. Daar dien op gelet te word dat sekere lisensies wat voor die effektiewe datum kragtens die Doeane- en Aksynswet, 1964, uitgereik, soos die wat met aksynsaangeleenthede verband hou, nie deur Hoofstuk 29 geraak word nie, en daardie lisensies bestaan voort onder die hernoemde Wet op Aksynsreg. 740 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 740 (2) If a right-holder referred to in subsection (1) pays the prescribed administration fee before the expiry of the period referred to in that subsection, the existing approval under the 1964 Act continues in terms of section 928(1) after the effective date for all purposes until the approval lapses or is withdrawn earlier in terms of Chapter 36. Continuation of security given before effective date in terms of 1964 Act 5 937. (1) Any security provided by a person to the Commissioner before the effective date in terms of the 1964 Act may after the effective date but before the expiry date of the security (if any), be utilised by the customs authority for the payment or recovery of tax or other money owed to the Commissioner in terms of the 1964 Act in respect of— (a) (b) (c) the speciﬁc goods for which it was given; the class or kind or other category of goods for which it was given; or the purpose for which it was given. (2) Subsection (1) does not affect the customs authority’s power to require new or additional security from a person in terms of Chapter 31 for purposes of this Act or in terms of the Excise Duty Act for purposes of that Act. Administrative and judicial proceedings
938
The enactment of this Act, the Customs Duty Act and the Customs and Excise
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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.

938. The enactment of this Act, the Customs Duty Act and the Customs and Excise Amendment Act, 2014, does not affect the institution, continuation, completion or enforcement of any administrative, civil or criminal proceedings— (a) arising from— (i) anything done before the effective date in terms of a provision of the Customs and Excise Act, 1964, or any rule under that Act; or (ii) anything done or omitted before the effective date which is or is believed to be an offence under or a breach of such a provision; or (b) in respect of — (i) any debt, obligation or liability incurred in terms of such a provision; or (ii) any seizure, forfeiture, penalty or punishment imposed in terms of such a provision. Investigations 939. (1) The enactment of this Act, the Customs Duty Act and the Customs and Excise Amendment Act, 2013, does not affect the institution, continuation or completion of any investigation arising from anything done or omitted before the effective date which is or is believed to be an offence under or a breach of a provision of the Customs and Excise Act, 1964, or any rule under that Act. (2) Subsection (1) may not be read as preventing a customs officer or another SARS official conducting the investigation from applying any investigative powers under this Act for purposes of the investigation. Continuation of certain international agreements
940
The enactment of this Act, the Customs Duty Act and the Customs and Excise
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This provision says the new enactments do not change the force or continued application in the Republic of certain earlier-incorporated international agreements.

940. The enactment of this Act, the Customs Duty Act and the Customs and Excise Amendment Act, 2014, does not affect the binding force and continued application in the Republic of an international agreement that was incorporated into law in the Republic before the effective date for implemention as part of the 1964 Act. References in legislation to Customs and Excise Act, 1964
941
As from the effective date a reference in any legislation that existed on that date
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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.

941. As from the effective date a reference in any legislation that existed on that date to— 10 15 20 25 30 35 40 45 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 741 Wet No 31 van 2014 741 (2) Indien ’n reghouer in subartikel (1) bedoel die voorgeskrewe administrasiefooi voor die verstryking van die tydperk in daardie subartikel bedoel betaal, bly die bestaande goedkeuring kragtens die 1964 Wet na die effektiewe datum vir alle doeleindes ingevolge artikel 928(1) van krag totdat die goedkeuring ingevolge Hoofstuk 36 verval of vroeër ingetrek word. Voortsetting van sekuriteit voor effektiewe datum ingevolge 1964 Wet gestel 937. (1) Enige sekuriteit wat ingevolge die 1964 Wet deur ’n persoon aan die Kommissaris voor die effektiewe datum verskaf is, kan na die effektiewe datum, maar voor die vervaldatum van die sekuriteit (indien enige), deur die doeanegesag vir die betaling of verhaling van belasting of ander gelde aan die Kommissaris ingevolge die 1964 Wet verskuldig, gebruik word ten opsigte van— (a) die spesiﬁeke goedere waarvoor dit gestel was; (b) die klas of soort of ander kategorie goedere waarvoor dit gestel was; of (c) die doel waarvoor dit gestel was. (2) Subartikel (1) raak nie die doeanegesag se bevoegdheid om nuwe of bykomende sekuriteit van ’n persoon ingevolge Hoofstuk 31 vir doeleindes van hierdie Wet of ingevolge die Wet op Aksynsreg vir doeleindes van daardie Wet te vereis nie. Administratiewe en geregtelike verrigtinge
938
Die uitvaardiging van hierdie Wet, die Wet op Doeanereg en die Wysigingswet
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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.

938. Die uitvaardiging van hierdie Wet, die Wet op Doeanereg en die Wysigingswet op Doeane en Aksyns, 2014, raak nie die instelling, voortsetting, afhandeling of toepassing van enige administratiewe, siviele of strafregtelike verrigtinge nie— (a) wat ontstaan het uit— (i) enigiets wat voor die effektiewe datum ingevolge ’n bepaling van die Doeane- en Aksynswet, 1964, of enige reël kragtens daardie Wet gedoen is; of (ii) enigiets wat voor die effektiewe datum gedoen of nagelaat is wat ’n misdryf kragtens, of ’n breuk van, so ’n bepaling is of geglo word te wees; of ten opsigte van— (i) enige skuld, verpligting of aanspreeklikheid ingevolge so ’n bepaling (b) opgedoen; of (ii) enige beslaglegging, verbeurdverklaring, boete of straf ingevolge so ’n bepaling gedoen of opgelê. Ondersoeke 939. (1) Die uitvaardiging van hierdie Wet, die Wet op Doeanereg en die Wysigingswet op Doeane en Aksyns, 2014, raak nie die instelling, voortsetting of afhandeling van enige ondersoek wat ontstaan het uit enigiets wat voor die effektiewe datum gedoen of nagelaat is wat ’n misdryf kragtens, of ’n breuk van, ’n bepaling van die Doeane- en Aksynswet, 1964, of enige reël kragtens daardie Wet, is of geglo word te wees nie. (2) Subartikel (1) mag nie uitgelê word om ’n doeanebeampte of ’n ander SAID beampte wat die ondersoek uitvoer, te verhinder om enige ondersoekbevoegdhede kragtens hierdie Wet vir doeleindes van die ondersoek uit te oefen nie. Voortsetting van sekere internasionale ooreenkomste
940
Die uitvaardiging van hierdie Wet, die Wet op Doeanereg en die Wysigingswet
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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.

940. Die uitvaardiging van hierdie Wet, die Wet op Doeanereg en die Wysigingswet op Doeane en Aksyns, 2014, raak nie die regskrag en voortgesette toepassing in die Republiek van ’n internasionale ooreenkoms wat voor die effektiewe datum as deel van die reg van die Republiek ingelyf is vir implementering as deel van die 1964 Wet nie. Verwysings in wetgewing na Doeane- en Aksynswet, 1964 5 10 15 20 25 30 35 40 45
941
Vanaf die effektiewe datum moet ’n verwysing in enige wetgewing wat op
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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.

941. Vanaf die effektiewe datum moet ’n verwysing in enige wetgewing wat op 50 daardie datum bestaan het na— 742 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 742 (a) the Customs and Excise Act, 1964, must, as the context may demand and given the restructuring of that Act as from that date, be read as a reference to— (i) (ii) (iii) (iv) any two of or all the Acts referred to in subparagraphs (i), (ii) and (iii); the Excise Duty Act; the Customs Duty Act; this Act; or and (b) a speciﬁc provision of the Customs and Excise Act, 1964, that has been repealed by the Customs and Excise Amendment Act, 2014, must, as the context may demand, be read as a reference to the corresponding or a superseding provision (if any) in an Act referred to in paragraph (a)(ii) or (iii). Rules to facilitate transition and to address unforeseen or unintended conse- quences, anomalies or incongruities 942. (1) The Commissioner may, subject to sections 903(2) and (3), 904 and 906, make rules— (a) (b) to regulate the implementation of any provisions of this Part, including any principles set out in section 929; to regulate any transitional matter not provided or not adequately provided for in this Part if— (i) the absence of such provision or of adequate provision may put the payment or collection of tax or compliance with any applicable legislation at risk; or regulation of such matter is otherwise necessary for an orderly and effective transition; or (ii) (c) to address any unforeseen or unintended consequence, or any anomaly or incongruity, that may arise from the implementation or enforcement of a provision of this Act, the Customs Duty Act or the Excise Duty Act. (2) Rules made in terms of subsection (1)(c)— (a) may suspend or modify or provide for a departure from a provision referred to in that subsection or make such other provision, as may be necessary for addressing the unforeseen or unintended consequence, anomaly or incongru- ity; (b) must be aimed at substantially reinstating the legal position under the 1964 Act, if that Act regulated the matter before the effective date in a way that avoided the unforeseen or unintended consequence, anomaly or incongruity; (c) may not have the effect of reducing or increasing any person’s— liability for import or export tax; or (i) (ii) entitlement to a refund or drawback; (d) must be a law of general application; and (e) remain in force for a period of one year unless— (i) (ii) ratiﬁed by an Act of Parliament before the expiry of that period; or repealed earlier. (3) Rules may be made in terms of subsection (1)(c) only if it is not possible to effect timeously any necessary amendment to this Act, the Customs Duty Act or the Excise Duty Act to address the relevant unforeseen or unintended consequence, anomaly or incongruity. (4) Subsections (1)(c), (2) and (3) lapse on a date ﬁve years from the effective date. Commencement of Chapters 22 and 38 943. (1) Chapters 22 and 38 do not take effect on the effective date but on a later date determined by the President by proclamation in the Gazette. (2) Until Chapter 22 of this Act takes effect on the date determined in terms of subsection (1), the 1964 Act continues to apply to all international postal articles handled by the South African Post Office. 5 10 15 20 25 30 35 40 45 50 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 743 Wet No 31 van 2014 743 (a) die Doeane- en Aksynswet, 1964, soos die samehang mag vereis en gegewe die herstrukturering van daardie Wet vanaf daardie datum, uitgelê word as ’n verwysing te wees na— (i) die Wet op Aksynsreg; (ii) die Wet op Doeanereg; (iii) hierdie Wet; of (iv) enige twee of al die Wette in subparagrawe (i), (ii) en (iii) bedoel; en ’n spesiﬁeke bepaling van die Doeane- en Aksynswet, 1964, wat deur die Wysigingswet op Doeane en Aksyns, 2014, herroep is, soos die samehang mag vereis, uitgelê word as ’n verwysing te wees na die ooreenstemmende of ’n vervangende bepaling (indien enige) in ’n Wet in paragraaf (a)(ii) of (iii) bedoel. (b) Reëls ter fasilitering van oorgang en bereddering van onvoorsiene en onbedoelde gevolge, anomalieë en teenstrydighede 942. (1) Die Kommissaris kan reëls uitvaardig— (a) (b) ter regulering van die implementering van enige bepalings van hierdie Deel, met inbegrip van enige beginsels in artikel 929 uiteengesit; ter regulering van enige oorgangsaangeleentheid waarvoor daar nie in hierdie Deel voorsiening gemaak is of voldoende voorsiening gemaak is nie indien— (i) die afwesigheid van sodanige voorsiening of van voldoende voorsiening, ’n risiko vir die betaling of invordering van belasting of die nakoming van enige geldende wetgewing skep; of (ii) die regulering van so ’n aangeleentheid andersins noodsaaklik is vir ’n ordelike en doeltreffende oorgang; of (c) ter bereddering van enige onvoorsiene of onbedoelde gevolg, of enige anomalie of teenstrydigheid, wat uit die implementering of toepassing van hierdie Wet, die Wet op Doeanereg of die Wet op Aksynsreg mag ontstaan. (2) Reëls ingevolge subartikel (1)(c) uitgevaardig— (a) kan ’n bepaling bedoel in daardie subartikel opskort of aanpas of voorsiening maak vir ’n afwyking daarvan, of sodanige ander voorsiening maak, wat nodig mag wees om die onvoorsiene of onbedoelde gevolg, of anomalie of teenstrydigheid te beredder; (b) moet daarop gerig wees om die regsposisie kragtens die 1964 Wet wesenlik te herstel, indien daardie Wet die aangeleentheid voor die effektiewe datum gereguleer het op ’n wyse wat die onvoorsiene of onbedoelde gevolg, anomalie of teenstrydigheid vermy het; (c) mag nie die uitwerking hê om iemand se— (i) aanspreeklikheid vir invoer- of uitvoerbelasting te verlaag of te verhoog nie; of 5 10 15 20 25 30 35 (ii) aanspraak op ’n terugbetaling of teruggawe te verlaag of te verhoog nie; 40 (d) moet wet van algemene toepassing wees; en (e) bly van krag vir ’n tydperk van een jaar tensy— (i) dit deur ’n wet van die Parlement voor die verstryking van daardie tydperk geratiﬁseer word; of (ii) vroeër herroep word. 45 (3) Reëls kan ingevolge subartikel (1)(c) uitgevaardig word slegs indien dit nie moontlik is om betyds enige nodige wysiging van hierdie Wet, die Wet op Doeanereg of die Wet op Aksynsreg ter bereddering van die betrokke onvoorsiene of onbedoelde gevolg, anomalie of teenstrydigheid aan te bring nie. (4) Subartikels (1)(c), (2) en (3) verval op ’n datum vyf jaar vanaf die effektiewe 50 datum. Inwerkingtreding van Hoofstukke 22 en 38 943. (1) Hoofstukke 22 en 38 tree nie in werking op die effektiewe datum nie, maar op ’n latere datum deur die President by proklamasie in die Staatskoerant bepaal. (2) Totdat Hoofstuk 22 van hierdie Wet in werking tree op die datum ingevolge subartikel (1) bepaal, bly die 1964 Wet van toepassing op alle internasionale posstukke wat deur die Suid-Afrikaanse Poskantoor hanteer word. 55 744 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 744 (3) As from the later date referred to in subsection (1), Chapter 22 and the other provisions of this Act affecting international postal articles handled by the South African Post Office take effect subject to such transitional rules as may be prescribed by rule. Short title and commencement 944. (1) This Act is called the Customs Control Act, 2014, and takes effect on a date determined by the President by proclamation in the Gazette, subject to subsection (2) and section 943. (2) A date may not be determined in terms of subsection (1) for the commencement of this Act unless and until— (a) (b) the Customs Duty Act is amended by the addition of a Customs Tariff in an Annexure to that Act; and the Excise Duty Act is amended by the addition of an Excise Tariff in an Annexure to that Act. 5 10 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 745 Wet No 31 van 2014 745 (3) Vanaf die latere datum bedoel in subartikel (1) tree Hoofstuk 22 en die ander bepalings van hierdie Wet wat internasionale posstukke raak wat deur die Suid- Afrikaanse Poskantoor hanteer word, in werking behoudens die oorgangsreëls soos by reël voorgeskryf mag word. Kort titel en inwerkingtreding 944. (1) Hierdie Wet heet die Wet op Doeanebeheer, 2014, en tree in werking op ’n datum deur die President by proklamasie in die Staatskoerant bepaal, behoudens subartikel (2) en artikel 943. (2) Geen datum mag ingevolge subartikel (1) bepaal word vir die inwerkingtreding van hierdie Wet nie tensy en totdat— (a) die Wet op Doeanereg gewysig word deur die byvoeging van ’n Doeanetarief in ’n Bylae by daardie Wet; en (b) die Wet op Aksynsreg gewysig word deur die byvoeging van ’n Aksynstarief in ’n Bylae by daardie Wet. 5 10

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