Customs Control Act

Section heading about how outward processed compensating products are treated when goods exported for outward processing are regarded as cleared for outright export.

Rules to facilitate implementation of this Chapter.

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

Enforcement under this section must be consistent with this Part.

This section is titled “Opening of international postal articles.”

This section is about personal or private communications.

This section is titled “Notification that international postal articles have been opened.”

Section heading: Seizure and confiscation of international postal articles.

This section states the purpose and application of the Chapter on persons entering the Republic, including incoming traveller and crew declarations.

This section concerns accompanied and unaccompanied baggage items that must be declared.

This section concerns the clearance of accompanied and unaccompanied baggage items that must be declared, and import tax payable on those items.

This section concerns where incoming traveller and crew declarations must be submitted.

This section states the purpose and application of the Chapter.

This section is titled “Prohibited, restricted or sectorally controlled goods” and sits in Part 2 on clearance and release of international postal articles.

Section 521 is titled “Goods to which this Part may be applied.”

Section 522 concerns applications to clear and obtain release of goods where clearance information is incomplete or provisional.

This section is titled “Contents of incomplete clearance declarations.”

Section title only: Contents of provisional clearance declarations.

This section concerns the release of goods cleared under an incomplete or provisional clearance declaration.

Section 526 is titled “Supplementary clearance declarations.”

Section 527 is titled “Tax payable in respect of goods cleared in terms of this Part.”

This Part applies to restricted and sectorally controlled goods, including release of goods subject to later compliance with clearance requirements.

This section is titled “Application of this Part.”

Section 542 is titled “Notification of goods damaged, destroyed, lost or unaccounted for.”

This section is titled “Consequences of failure to notify.”

This section is titled “Destroyed goods.”

Section heading: “Goods unaccounted for” in Part 2, “Compensating products.”

Section title only: goods that may be abandoned to the Commissioner.

This section concerns applying to abandon goods to the Commissioner.

This section is titled “Consideration of applications.”

Section 564 is titled “Abandonment notices.”

This section concerns the consequences of abandonment.

This section is titled “Consequences of refusal for goods to be abandoned.”

This section states the purpose and scope of the Chapter, dealing with goods other than compensating products.

This section states the application of this Part.

This section concerns notice about goods that are damaged, destroyed, lost, or unaccounted for.

Section 543 concerns the consequences of failing to give notice.

Section title: damaged goods.

Section title only: destroyed goods.

Section 546 is titled “Verlore goedere” (lost goods).

Section 547 is titled “Rekenskaplose goedere” and refers to “Deel 2 Kompenserende produkte.”

This section states that this Part applies.

Section title about giving notice when compensatory products are damaged, destroyed, lost, or unaccounted for.

550. Gevolge van versuim om kennis te gee

Section heading: Damaged compensating products.

Section heading: “Destroyed compensatory products.”

Section title only: “Verlore kompenserende produkte” (lost compensating products).

Section 554 is titled “Rekenskaplose kompenserende produkte” and appears under Part 3, “Other matters.”

This section is about tax remissions and refunds for damaged, destroyed, lost, or unaccounted goods, but only as a heading is provided.

This provision concerns goods that were seized, confiscated, or surrendered and later become damaged, destroyed, lost, or unaccounted for.

Rules to facilitate implementation of this Chapter.

This section is titled “Misdrywe ingevolge hierdie Hoofstuk” and appears in Chapter 26 about surrendering goods to the commissioner and destroying goods under customs supervision.

This section states the purpose and application of this Chapter, which concerns handing goods over to the Commissioner.

Section heading about goods that may be handed over to the Commissioner.

This section is about applying to hand goods over to the Commissioner.

This section concerns the consideration of applications.

Section heading: Oorgawekennisgewings.

Section 565 is titled “Consequences of surrender.”

No operative rule is stated in the provided text; it only gives the section heading about the consequences of refusing to hand over goods.

This section is titled “Purpose and application of this Chapter.”

Section 569 is titled “Designation and licensing of premises as state warehouses.”

Section 483 concerns declarations for outgoing travellers and crew.

This section concerns accompanied and unaccompanied baggage items that must be declared.

This section concerns the clearance of accompanied and unaccompanied baggage items that must be declared.

Section 486 concerns export tax payable on accompanied and unaccompanied baggage.

This section is about where outgoing traveller and crew declarations must be submitted.

This section is titled “Clearance of imported international postal articles.”

This section concerns the clearance of international postal articles that are destined for export.

This section is titled “Goods to which this Part may be applied.”

Application for expedited release.

This section concerns the later submission of clearance declarations.

This section concerns tax payable for goods released under this Part.

Section 548 is titled “Application of this Part.”

This section is about notifying when compensating products are damaged, destroyed, lost, or unaccounted for.

This section covers the consequences of failing to notify.

This section concerns damaged compensating products.

Section 552 is titled “Destroyed compensating products.”

Section title: Lost compensating products.

Section 554 is titled “Compensating products unaccounted for.”

Section 567 is titled “Application to destroy goods.”

This section concerns the removal of goods to state warehouses.

This section is about submitting removal notices.

This section is titled “Failure to remove goods to state warehouses.”

This section concerns recovery of expenses for removing goods to state warehouses.

Section 574 is titled “Redirection of goods.”

This section concerns charges for goods in state warehouses.

Section 577 is titled “Reporting by licensees of state warehouses.”

Section title only: responsibilities of licensees of licensed state warehouses.

This section is about risks connected with goods removed to, or stored in, state warehouses.

488. Channel or other system

This section states that rules are provided to help implement the Chapter.

Section heading: offences in terms of this Chapter.

This section fragment appears to refer to persons holding domestic-use clearance letters for outward-processed compensating products, but the rule is cut off after “may”.

Heading only: section 469 is titled “Conversion scales for goods to compensating products,” followed by section 470 on identification measures and Part 5 on other matters.

This section sets the grounds on which goods exported under outward processing procedure are treated as directly exported.

Section 472 concerns the proportional application of article 114(1) to goods exported under an outward processing procedure.

Section 473 concerns the effect on outward-processed compensating products when goods are cleared for direct export.

This section is about rules that help implement this Chapter.

This section is about customs processing of persons who enter or leave the Republic.

Section 476 is titled “Woordomskrywing” (word definition).

This section states the purpose and application of the Chapter, covering persons entering the Republic and incoming traveller and crew declarations.

This section concerns declared and undeclared baggage items.

This provision heading concerns the clearance of sealed and unsealed baggage items that must be declared.

This section is about where incoming traveler and crew declarations must be submitted.

Section 483 concerns outgoing traveler and crew declarations.

This section concerns accompanied and unaccompanied baggage items that must be declared.

Section title only: clearance of sealed and unsealed baggage items that must be declared.

Export tax is payable on accompanied and unaccompanied baggage.

This section concerns where outgoing traveller and crew declarations must be submitted.

488. Kanaliserings- of ander stelsel

This section states that rules may be made to help implement this Chapter.

This section is a heading about misconduct under this Chapter.

This section concerns the removal of international postal articles to international postal clearance depots.

Section 496 concerns the presentation of international postal articles to the customs authority.

This section concerns a postal declaration that must accompany international postal articles presented to the customs authority.

This section concerns the customs authority’s functions for international postal articles.

This section is titled “Goods to which this Part may be applied.”

This section is about an application for simplified clearance.

This section is titled “Simplified clearance requirements.”

This section concerns tax payable for goods cleared under this Part.

This section is titled as applying the Part to restricted and sectorally controlled goods.

This section concerns tax waivers and refunds for goods that are damaged, destroyed, lost, or unaccounted for, and says they are not applicable in certain circumstances.

This section concerns seized, confiscated, or abandoned goods that are damaged, destroyed, lost, or unaccounted for.

Rules to facilitate implementation of this Chapter.

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

Section heading about directions or authorisations for goods to be retained at, or removed to, licensed premises other than state warehouses.

This section is about submitting removal notices.

This section concerns failure to remove goods.

Section 583 concerns recovery of expenses for removing goods.

Section 584 is titled “Redirection of goods.”

This provision concerns charges for goods stored at premises named in a direction or authorisation.

Section about the responsibilities of the licensee of premises where goods are kept.

Section title only: “Release of international postal articles.”

Section 500 concerns payment of tax on international postal articles.

Section 501 is titled “Time when tax becomes payable and rate of tax.”

This section concerns payment of tax to the customs authority.

This section is about cancellation and repayment of tax.

Section 504 is titled “Condonation of underpayment” and appears in Part 5 on inspection of international postal articles.

This section sets out rules to help implement this Chapter.

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

This section states the purpose of the Chapter.

This section concerns access to goods and the taking of samples of goods.

Section heading: Samples of imported goods.

Goods in free circulation are declared for export under the export procedure.

This section provides rules to help implement this Chapter.

This section is a heading for offences under this chapter on accelerated clearance and release of goods.

This section states the purpose of the chapter.

Other clearance and exemption provisions apply, except where this Chapter says otherwise.

Goods declared under this Chapter are not affected in their tax status.

This section identifies the goods to which this Part applies.

Section 522 concerns applying to clear goods and obtain release on incomplete or provisional clearance information.

This section concerns the exemption of goods under incomplete or provisional clearance documents.

Section 526 is titled “Additional clearance letters.”

Tax is payable for goods cleared under this Part.

This section says Part 2 applies to restricted and sector-controlled goods, with an exemption subject to later compliance with clearance requirements.

This section states that this Part may apply to certain goods.

Section 530 is titled “Aansoek om versnelde vrystelling” (application for accelerated release).

Section title: late submission of clearance letters.

This section concerns tax payable for goods that are exempt under this Part.

This section states which goods this Part applies to.

Section 534 is titled “Application for abbreviated clearance.”

Section title: “Verkorte klaringsvereistes”.

This section concerns tax payable for goods cleared under this Part.

This section says Part 4 applies to limited and sector-controlled goods.

Rules to facilitate implementation of this Chapter.

Section heading about misdrywe (damaged, destroyed, lost or unaccounted goods) under this Chapter.

510. Conclusion of agreements

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

This section states the purpose and application of the Chapter.

This section concerns prohibited, restricted, or sector-controlled goods and the clearance and release of international postal items.

This section concerns the clearance of imported international postal items.

This section concerns the clearance of international postal items intended for export.

Heading only: international mail items to international customs clearance depots.

International mail items are to be made available to the customs authority.

International postal items that are made available to the customs authority must be accompanied by a customs declaration.

This section heading concerns customs authority functions for international postal articles.

This section concerns an exemption for international postal articles.

Section 500 concerns payment of tax on international postal items.

Section 501 is titled “Tydstip waarop belasting betaalbaar word en skaal van belasting.”

This section is about payment of tax to the customs authority.

This section concerns cancellation and refund of tax.

Section 504 is titled “Kondonering van kort-betaling” and appears under Part 5 on inspection of international mail items.

Application must be compatible with this Part.

Section 506 is titled “Oopmaak van internasionale posstukke.”

This section is about personal or private communications.

This section concerns notice that international postal items have been opened.

This section is about seizure and confiscation of international mail items.

Section 510 concerns concluding agreements.

This section states that rules are made to help implement this Chapter.

This section gives the chapter’s purpose.

This section is titled “Right of access to and taking samples from goods.”

This provision is titled “Samples of imported goods.”

This provision concerns samples of goods in free circulation that are cleared for export under the export procedure.

This section sets out rules to help implement this Chapter.

This provision is titled “Offences in terms of this Chapter” and sits in Chapter 24 on expedited clearance and release of goods.

This section states the purpose of the chapter.

Other clearance and release provisions apply, unless this Chapter provides otherwise.

Goods cleared under this Chapter keep their tax status unchanged.

This section states the purpose and application of Chapter Part 1, “Goods other than compensating products.”

This section identifies the chapter’s purpose and application, relating to abandonment of goods to the Commissioner.