Customs Control Act

Section 150 concerns the tax status of goods under an outward processing procedure.

Section title about the duration of tax status granted by customs procedures.

This section concerns submission of clearance declarations.

This section is titled “Types of clearance declarations.”

This section is titled “Persons entitled to submit clearance declarations.”

Section heading: “Person by whom goods are cleared.”

Section 167 concerns the contents of clearance declarations.

This section is about how and where clearance declarations must be submitted.

This section is about the time of day when clearance declarations may be submitted.

This section concerns submitting clearance declarations before goods arrive at the place of entry.

This section concerns acceptance of clearance declarations by the customs authority.

Section 172 concerns the validity of clearance declarations.

This provision is about determining when goods are cleared.

This section is titled “Amendment of clearance declarations.”

This section is about withdrawal of clearance declarations.

176. Supporting documents 177.

This section is titled “Amendment of invoices.”

This section is about keeping information for clearance declarations.

This section states the purpose and application of the Chapter.

This section is titled “National and international transit.”

This section concerns the commencement and completion of the national transit procedure.

This section is about the commencement and completion of an international transit procedure.

This section states the extent to which Chapters 4, 5 and 7 apply.

This section concerns limiting which customs seaports and airports may be used for international transit purposes.

This section concerns how other legislation applies to goods under international transit.

This section states the purpose and application of the Chapter.

This section is about the procedure for transit of goods in an excise warehouse.

This section concerns when an excise warehouse transit procedure starts and when it is completed.

This section is about how Chapters 4, 5 and 7 apply to Part 2 on clearance and release of goods for excise warehouse transit.

This section states the purpose and application of the Chapter.

This section is about when the transhipment procedure starts and when it ends.

This section states the extent to which Chapters 4, 5 and 7 apply.

This section concerns limiting customs seaports and airports for transhipment purposes.

This section is titled “Application of other legislation to goods under transhipment.”

This section states the purpose and application of the chapter.

Section 263 is titled Temporary admission.

This section concerns when the temporary admission procedure starts and when it is completed.

Section heading: extent to which Chapters 4 and 7 apply.

This section states the purpose and application of the chapter.

This section is titled “Transverskeping.”

Section 243 is titled “Begin en afhandeling van transverskepingsprosedure.”

This section states that it deals with how Chapters 4, 5 and 7 apply.

This section restricts customs seaports and airports for transshipment purposes.

This section is titled “Application of other legislation to goods under transshipment,” under the part on clearance and release of goods for transshipment.

Section 247 concerns the clearance of goods for transhipment.

This provision is titled "Persons who may submit transshipment clearance letters."

This section is titled “Supporting documents.”

Section 251 concerns the use of documents other than transhipment clearance letters.

This section concerns the tax status of goods imported or off-loaded outside places of entry.

Section 153 concerns the tax status of non-cleared imported goods.

This section concerns the tax status of goods under customs procedures treated as cleared for home use.

Section 155 concerns the tax status of samples drawn from imported goods.

This section concerns goods regarded for tax purposes as cleared for home use and their treatment in relation to outright export.

Section 180 is titled “Release notifications.”

Section 181 is titled “Delivery of released goods.”

Section title only: “Return messages.”

Heading about the tax status of goods imported or unloaded elsewhere than at places of entry.

This section concerns the tax status of imported goods that have not been declared.

This section is about the tax status of goods under customs procedures when they are cleared for home use.

This section concerns the tax status of samples taken from imported goods.

Goods deemed to be cleared for tax purposes are not to be treated as goods cleared for domestic use.

Section 157 concerns the tax status of goods exported or loaded for export other than through or at places of exit.

This section concerns the tax status of goods exported without clearance.

This section concerns the tax status of goods under customs procedures for direct export.

Goods deemed for tax purposes are not to be treated as goods cleared for direct export.

This section is titled “Tax status of goods under customs procedures that revert to free circulation.”

This section sets out the purpose and application of the chapter on standard clearance processes and requirements.

Section heading: “Tipes klaringsbriewe” (types of clearance letters).

People may submit clearance letters.

Section title: persons by whom goods are cleared.

Section 168 is titled “Hoe en waar om klaringsbriewe in te dien”.

Section heading about when clearance letters may be submitted during the day; no operative rule text is provided here.

This section concerns acceptance of clearance letters by the customs authority.

This section concerns the validity of clearance certificates.

This section concerns when goods are cleared.

Section 174 concerns amendments to clearance letters.

Section 175 concerns the withdrawal of clearance letters.

Section 176 is titled “Supporting documents.”

Section 178 concerns amendment of invoices.

Section 179 concerns keeping information about clearance letters.

Section 180 is titled “Exemption notices.”

Section title: “Afgee van vrygestelde goedere.”

Section 182 is titled “Ontvangskennisgewings” (receiving notices).

Section 183 concerns withdrawal, substitution, or amendment of release notifications.

This section is about the clearance of goods for transit.

This section concerns who may submit transit clearance declarations.

This section concerns the contents of transit clearance declarations.

Section title about using other documents as transit clearance declarations for postal articles.

Section heading: Clearance of goods for excise warehouse transit.

This section concerns who may submit excise warehouse transit clearance declarations.

Section 226 concerns the contents of excise warehouse transit clearance declarations.

This provision concerns the clearance of goods for transhipment.

This section identifies who is entitled to submit transhipment clearance declarations.

This section concerns the contents of transhipment clearance declarations.

This section is titled “Supporting documents.”

This section is about using other documents as transhipment clearance declarations.

Section title only: tax status of goods exported or loaded for export otherwise than through or at places of exit.

This section concerns the tax status of goods exported without clearance.

This section concerns the tax status of goods under customs procedures that are regarded as cleared for outright export.

Goods regarded for tax purposes as cleared for outright export are not treated as goods cleared for outright export.

This section concerns the tax status of goods under customs procedures that revert to free circulation.

This section concerns destruction, loss, or theft of clearance and release documentation.

This section sets out rules to help implement the Chapter.

This section is a heading for offences under Chapter 8 on home use of goods.

This section is titled “Starting and delivery points of transit operations.”

Section 206 is titled “Commencement and completion periods for transit operations.”

This section limits the route used for transit.

This section is titled “Redirection of goods from starting or to delivery points.”

Only carriers may carry out transit operations.

Section 210 concerns technical requirements for vehicles or containers used to transport goods.

Section title only: transfer of goods in transit to another vehicle or container.

This section is titled “Multi-modal transit of goods,” followed by “Interruptions in transit operations.”

Section 214 is titled “Transit goods transported by road carriers.”

This section concerns destruction, loss, or theft of clearance and release documentation.

This section allows rules to be made to help implement this Chapter.

Section 186 is a heading about misconduct under this Chapter.

This section states the purpose and application of this Chapter.

Section 188 is titled “Clearance and release of goods for domestic use.”

Persons may submit clearance letters for domestic use.

This section is about clearing goods moved through cross-border transmission lines, pipelines, cable cars, or conveyances imported for home use.

This section is titled as rules to facilitate implementation of this Chapter.

This section states the purpose and application of this Chapter.

Section 194 is titled “National and international transit.”

This section concerns the start and handling of a procedure for national transit.

Section 196 concerns the start and handling of the procedure for international transit.

Section heading on the extent to which Chapters 4, 5 and 7 apply.

This section concerns limiting customs seaports and airports for international transit purposes.

This section is about how other laws apply to goods under international transit, in the context of clearance and release for national and international transit.

Section 200 is titled “Clearance of goods for transit.”

Persons referred to here may submit transit clearance letters.

This section concerns the use of documents other than transit clearance letters for postal items.

This section is titled “Begin- en afleweringspunte van transito-operasies.”

Provision heading: time periods for transit operations.

Section 207 is titled “Restrictions on transitoroete.”

Section heading on redestination of goods from starting or after delivery points.

Only authorised carriers may undertake transit operations.

Section 210 is titled “Technical requirements for vehicles or containers in transit for goods use.”

Section 211 concerns the transfer of goods in transit to another vehicle or container.

Section 212 is titled “Multi-modale transito van goedere.”

Section 213 is titled “Interruptions in transit operations.”

Section 214 concerns transit goods transported by road carriers.

This section is titled “Completion of transit operations.”

Section heading for completion procedures in Part 4 (Other matters).

This provision is about the starting and delivery points for excise warehouse transit operations.

This section concerns commencement and completion periods for excise warehouse transit operations.

This section concerns redirection of goods from starting points or to delivery points.

Only carriers may carry out excise warehouse transit operations.

This provision is about technical requirements for vehicles or containers used in excise warehouse transit operations.

Section 233 is titled “Transfer of goods in excise warehouse transit to other vehicle or container.”

Section 234 concerns multi-modal excise warehouse transit of goods.

Section 235 concerns excise warehouse transit operations carried out by road carriers.

This section concerns completion of excise warehouse transit operations.

This section is titled “Completion procedures” and is listed under “Other matters.”

A transhipment operation must not start before the goods are released.

253. Commencement and completion of transhipment operations

Transhipment goods must be secured on licensed premises.

This section concerns the time periods for starting and completing transhipment operations and exporting transhipment goods.

This section is titled “Non-compliance with completion period.”

This section concerns delivery of transhipment goods for loading on board outgoing vessels or aircraft.

Section 258 is titled “Measures to ensure integrity of transhipment operations.”

This section states the purpose and application of the Chapter on standard clearance processes and requirements.

This section states the purpose and application of the Chapter.

Section title only: clearance and release of goods for home use.

This section concerns who may submit home use clearance declarations.

This section is about the contents of home use clearance declarations.

This section is about clearing goods imported through cross-border transmission lines, pipe-lines, cable-cars, or conveyor belts.

This section sets out rules to help implement the Chapter on national and international transit.

This section is about responsibility for ensuring compliance with transit requirements.

Rules to facilitate implementation of this Chapter.

Heading for offences under Chapter 10, Excise Warehouse Transit Procedure.

Section 238 concerns responsibility for ensuring compliance with excise warehouse transit requirements.

This section is a heading for rules that help implement the Chapter.

This section is headed “Offences in terms of this Chapter.”

Section 215 is titled “Voltooiing van transito-operasies” (completion of transit operations).

Section 216 is titled “Voltooiingsprosedures” and appears under “Deel 4 Ander aangeleenthede.”

Section 217 is about responsibility for ensuring transit requirements are complied with.

Rules to facilitate implementation of this Chapter.

This section is a heading for misconduct under this Chapter.

This section states the purpose and application of the Chapter.

Section 221 is titled “Procedure for excise warehouse transit.”

This section concerns the start and handling of the procedure for excise warehouse transit.

This section states the extent to which Chapters 4, 5, and 7 apply to the clearance and release of goods for excise warehouse transit.

This section concerns the clearance of goods for excise warehouse transit.

This section identifies the persons who may submit clearance letters for excise warehouse transit.

This section concerns start and delivery points for excise warehouse transit operations.

This section concerns the start and completion periods for excise warehouse transit operations.

Section title: Herdestinering of goods from initial or subsequent delivery points.

Only authorised carriers may undertake excise warehouse transit operations.

This section is about technical requirements for vehicles or containers used in excise warehouse transit operations.

Section 233 concerns the transfer of goods in excise-warehouse transit to another vehicle or container.

Section 234 is titled “Multi-modale aksynspakhuistransito van goedere” (multi-modal transit of goods).

This section is about transit operations undertaken by road carriers.

Section 236 is titled “Voltooiing van aksynspakhuistransito-operasies” (completion of excise warehouse transit operations).

This section is titled “Voltooiingsprosedures” and indicates it belongs to Part 4, “Other matters.”

This section is about responsibility for ensuring that excise warehouse transit requirements are complied with.

Rules to help implement this Chapter.

This is a heading for offences under this Chapter.

Section 259 concerns responsibilities for ensuring compliance with transhipment requirements.

This section is titled “Rules to facilitate implementation of this Chapter.”

This section is titled “Offences in terms of this Chapter.”