Customs Control Act

Part 9 of 17 · provisions 1,601–1,800

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

Statute overview

About this statute

This section is titled “Designation of customs officers.” Section heading: general requirements for performing enforcement functions. This section is about agreements to help administer the Act and tax levying Acts. This section appears to list headings for definitions, timing of import/export and arrival/departure, application of the Act, administration, and customs powers and duties, but the provided text does not include the substantive rules. This section is about the designation of customs officers.

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Provisions of Customs Control Act

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Part 1

904
Consultative processes before promulgation of rules
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Section 904 concerns consultative processes before rules are promulgated.

904. Consultative processes before promulgation of rules
906
Manner of promulgation of rules
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Section 906 is titled “Manner of promulgation of rules.”

906. Manner of promulgation of rules
907
Departure from, and condonation of non-compliance with, rules, conditions
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Section heading on departure from, and condonation of non-compliance with, rules, conditions and requirements.

907. Departure from, and condonation of non-compliance with, rules, conditions and requirements Part 2 Cross-cutting provisions
1
This includes all items booked as a person’s baggage or excess baggage irrespective of whether that
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This provision says what counts as baggage and requires the traveller to have the relevant goods on or with them when Customs processes them.

1. This includes all items booked as a person’s baggage or excess baggage irrespective of whether that baggage accompanied, or is to accompany, that person on the same vessel, aircraft, train or vehicle in which that person entered or is to leave the Republic or whether that baggage arrived, or is to be sent, on a separate vessel, aircraft, train or vehicle. It also includes any goods bought or acquired by a person from a tax free shop at the place of entry after having entered the Republic. The only condition is that the traveller must have the goods on or physically with him or her when processed through Customs. Baggage which is not with the traveller when processed through Customs is ‘‘unaccompanied baggage’’ as deﬁned.
2
See section1(3)(a).
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This section only points to section 1(3)(a).

2. See section1(3)(a).
3
Previously referred to in the Customs and Excise Act, 1964, as a degrouping depot.
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This section says the term was previously referred to in the Customs and Excise Act, 1964, as a degrouping depot.

3. Previously referred to in the Customs and Excise Act, 1964, as a degrouping depot. 5 10 15 20 25 30 35 40 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 73 Wet No 31 van 2014 73 HOOFSTUK 1 UITLEG, TOEPASSING EN ADMINISTRASIE VAN HIERDIE WET Deel 1 Uitleg van hierdie Wet Woordomskrywing 1. (1) In hierdie Wet, tensy uit die samehang anders blyk, beteken— ‘‘aanboord operateur’’— (a) met betrekking tot ’n vaartuig, vliegtuig of trein, ’n persoon aan boord van die vaartuig, vliegtuig of trein wat in aanboord beheer is1 van die vaartuig, vliegtuig of trein; (b) met betrekking tot ’n spoorwegwa, ’n persoon aan boord van die trein waarvan daardie spoorwegwa deel vorm, of geskeduleer is om deel te vorm, en wat in aanboord beheer van die trein is; of (c) met betrekking tot ’n voertuig, die bestuurder van die voertuig of, indien die bestuurder die voertuig bestuur onder instruksies van ’n ander persoon in die voertuig, daardie ander persoon; ‘‘aanslag’’, met betrekking tot belasting, ’n bepaling deur die doeanegesag ingevolge ’n belastingheffings-Wet van die belasbaarheid van goedere, en indien belasbaar, van die bedrag aan belasting ingevolge daardie Wet op daardie goedere betaalbaar; ‘‘aanvullende klaringsbrief’’ ’n klaringsbrief wat— (a) ’n voorlopige klaringsbrief aanvul deur die klaringsinligting wat voorlopig verskaf is, te bevestig of reg te stel; of ’n onvolledige klaringsbrief aanvul deur alle ontbrekende klaringsinligting vir ’n gewone klaring te verskaf; (b) ‘‘administratiewe boete’’ ’n boete van enige soort in artikel 874 vermeld; ‘‘afwend vir binnelandse gebruik’’, met betrekking tot enige van die volgende kategorieë van goedere, om die goedere aan te skaf, aan te koop, te hanteer, te vervoer, te berg, te hou, te verkoop, te verhandel, te gebruik, te verwerk, van die hand te sit of op enige ander wyse daarmee te handel asof die goedere in vry sirkulasie is: (a) Goedere in die Republiek ingevoer— (i) wat geklaar moet word maar wat nie hetsy vir binnelandse gebruik of ’n doeaneprosedure geklaar is nie; of 5 10 15 20 25 30 (ii) wat geklaar is vir binnelandse gebruik maar wat nie vir binnelandse 35 gebruik vrygestel is nie; of (b) goedere onder ’n doeaneprosedure,2 met inbegrip van kompenserende produkte onder— (i) die prosedure vir inwaartse of uitwaartse prosessering; of (ii) die prosedure vir binnelandse gebruikprosessering wat nie in vry sirkulasie is nie;3 ‘‘agent’’, met betrekking tot— (a) ’n invoerder, iemand in die Republiek4 gesetel wat in die Republiek ’n invoerder verteenwoordig wat nie in die Republiek gesetel is nie; ’n uitvoerder, iemand in die Republiek gesetel wat in die Republiek ’n uitvoerder verteenwoordig wat nie in die Republiek gesetel is nie; ’n vervoerder, iemand in die Republiek gesetel wat in die Republiek ’n vervoerder verteenwoordig wat nie in die Republiek gesetel is nie; of (b) (c) 40 45
1
Hier word verwys na die stuurman of kaptein van ’n vaartuig of die loods of kaptein van ’n vliegtuig,
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This provision defines the term as the helmsman or captain of a vessel, or the pilot or captain of an aircraft, and excludes harbour pilots and train pilots.

1. Hier word verwys na die stuurman of kaptein van ’n vaartuig of die loods of kaptein van ’n vliegtuig, ens, maar sluit nie in haweloodse wat vaartuie in ’n hawe stuur en treinloodse wat treine op ’n spoor stuur nie.
2
Goedere kom onder ’n doeaneprosedure wanneer dit vir daardie doeaneprosedure geklaar word. Kyk
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Goods come under a customs procedure when they are cleared for that procedure.

2. Goedere kom onder ’n doeaneprosedure wanneer dit vir daardie doeaneprosedure geklaar word. Kyk bepalings oor wanneer doeaneprosedures begin in die Hoofstukke wat met elkeen van die doeaneprosedures handel.
4
Kyk artikel 1(3)(a).
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This section defines several customs-related terms, including transport documents, an air travellers terminal, and what counts as a breach.

4. Kyk artikel 1(3)(a). 74 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 74 ‘‘air travellers terminal’’ means premises within a customs airport where travellers and crew— (a) board, or disembark from, foreign-going aircraft; and (b) are processed for purposes of passenger control before boarding, or after disembarking from, foreign-going aircraft, and includes— (i) all transit areas through which travellers and crew must proceed to or from foreign-going aircraft; and (ii) all facilities used for or in connection with the operation of the terminal; ‘‘air waybill’’ means a document issued by an air carrier or other person duly authorised by an air carrier to transport, or to arrange the transport, of cargo to a particular destination on board an aircraft, and which serves as proof that the carrier or other person— (a) has received the cargo; and (b) has undertaken to transport, or to arrange the transport of, the cargo on the terms and conditions stated or referred to in the document; ‘‘assessment’’, in relation to tax, means a determination by the customs authority in terms of a tax levying Act of the taxability of goods, and if taxable, of the amount of tax payable on those goods in terms of that Act; ‘‘ATA carnet’’ means an internationally accepted customs clearance document which— (a) may in terms of an international clearance arrangement be used in the Republic as a clearance declaration for clearing goods, excluding means of transport, identiﬁed in the document for— (i) (ii) is covered by a guarantee for any tax that may be, or may become, payable on such goods; the temporary admission procedure; or the temporary export procedure; and (b) ‘‘bill of lading’’ means a document issued by a sea carrier or other person duly authorised by a sea carrier to transport, or to arrange the transport of, cargo to a particular destination on board a vessel and which serves as proof that the carrier or other person— (a) has received the cargo; and (b) has undertaken to transport, or to arrange the transport of, the cargo on the terms and conditions stated or referred to in the document; ‘‘breach’’, in relation to this Act or a tax levying Act, means any of the following acts or omissions whether or not that act or omission is an offence in terms of this Act or a tax levying Act: (a) A contravention of or failure to comply with a provision of this Act or a tax levying Act; (b) a contravention of or failure to comply with a term or condition of any registration, licence, accreditation, release, authorisation, permission, ap- proval, exemption, instruction, direction or recognition issued or given in terms of this Act or a tax levying Act; a failure to comply with a direction or instruction of the Commissioner, the customs authority or a customs officer in terms of this Act or a tax levying Act; or (c) (d) an evasion of, or any act or omission aimed at evading, a provision of this Act or a tax levying Act or a term or condition of any registration, licence, accreditation, release, authorisation, permission, approval, exemption, in- struction, direction or recognition issued or given in terms of this Act or a tax levying Act; 5 10 15 20 25 30 35 40 45 50 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 75 Wet No 31 van 2014 75 (d) in wat ‘‘prosedure vir aksynspakhuistransito’’ die ’n eienaar van goedere, iemand in die Republiek gesetel wat in die Republiek ’n eienaar van goedere verteenwoordig wat nie in die Republiek gesetel is nie, maar sluit nie ’n gelisensieerde doeanemakelaar ’n diens as ’n doeanemakelaar ten behoewe van ’n invoerder, uitvoerder, vervoerder of eienaar lewer nie; ‘‘aksynspakhuis’’ dieselfde as die betekenis wat in die Wet op Aksynsreg daaraan geheg is; ‘‘aksynspakhuistransito’’ of doeaneprosedure in artikel 221 beskryf; ‘‘algemene vrag’’ vrag van ’n diverse aard ongeag of dit in verpakkings of houers is; ‘‘algemene seevragterminaal’’ ’n perseel wat binne ’n doeaneseehawe geleë is waar losmaatvrag— (a) afgelaai word, of aan boord gelaai word, van land-uitgaande vaartuie; en (b) tydelik geberg word nadat dit afgelaai is of voordat dit gelaai word, maar nie ook ’n spesiale seevragterminaal wat losmaatvrag van ’n spesiﬁeke soort hanteer nie; ‘‘ATA carnet’’ ’n internasionaal aanvaarde doeaneklaringsdokument wat— (a) ingevolge ’n internasionale klaringsreëling as ’n klaringsbrief in die Republiek gebruik kan word vir die klaring van goedere, uitgesonderd middele van vervoer, in die dokument vermeld vir— (i) die prosedure vir tydelike toelating; of (ii) die prosedure vir tydelike uitvoer; en (b) deur ’n waarborg gedek word vir enige belasting wat op sodanige goedere betaalbaar is of mag word; ‘‘beampte’’, met betrekking tot SAID— (a) die Kommissaris; (b) enige ander werknemer van SAID; (c) ’n persoon in diens by ’n ander staatsorgaan, insluitende enige instelling wat nie ’n staatsorgaan is nie, en wat aan SAID gesekondeer is om as ’n personeellid te werk; of ’n persoon wat deur SAID gekontrakteer is om as personeellid andersins as werknemer te werk; (d) ‘‘belasbaar’’, met betrekking tot goedere, dat ’n invoer- of uitvoerbelasting op die goedere ingevolge ’n belastingheffings-Wet opgelê is; ‘‘belasting’’, met betrekking tot goedere, ’n invoerbelasting, uitvoerbelasting of plaaslike belasting op goedere; ‘‘belasting betaalbare status’’ ’n belastingstatus in artikel 134(1) beskryf; ‘‘belasting terugbetaling status’’ ’n belastingstatus in artikel 134(3) beskryf; ‘‘belastingheffings-Wet’’ enige wetgewing, uitgesonderd hierdie Wet, wat ’n spesiﬁeke belasting oplê, of oplê en die administrasie daarvan reguleer, en ook enige van die volgende Wette tesame met enige reëls, regulasies of ander ondergeskikte wetgewing ingevolge enige van daardie Wette uitgereik en enige internasionale ooreenkomste wat geag word deel van enige van daardie Wette te wees: (a) Die Wet op Doeanereg; (b) die Wet op Belasting op Toegevoegde Waarde; (c) die Wet op Aksynsreg; (d) die ‘‘Diamond Export Levy Act, 2007’’ (Wet No. 15 van 2007); en (e) die ‘‘Diamond Export Levy Administration Act, 2007’’ (Wet No. 14 van 2007); ‘‘belastingvry status’’ ’n belastingstatus in artikel 134(2) beskryf; ‘‘belastingvry-winkel’’ ’n perseel waaruit goedere verkoop word ooreenkomstig die prosedure vir belastingvry-winkels, en ook enige bergingsfasiliteit op die perseel;5 ‘‘bemanning’’ of ‘‘bemanningslid’’, met betrekking tot ’n vaartuig, vliegtuig, trein, spoorwegwa of voertuig—
5
Hierdie fasiliteite is nie ’n privaat doeanepakhuis nie, maar vorm deel van die belastingvry-winkel
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These facilities are not treated as a private customs warehouse; they form part of the tax-free shop.

5. Hierdie fasiliteite is nie ’n privaat doeanepakhuis nie, maar vorm deel van die belastingvry-winkel 5 10 15 20 25 30 35 40 45 50 55 76 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 76 ‘‘break bulk cargo’’ means general cargo transported on board a vessel, railway carriage or vehicle in separate packages or as loose items that are not packed, but excludes cargo transported in containers; ‘‘bulk cargo’’ means a large quantity of unpacked dry or liquid homogeneous cargo transported loose in the hold or cargo space of a vessel, railway carriage or truck; ‘‘bulk sea cargo terminal’’ means premises within a customs seaport where bulk cargo is— (a) off-loaded from, or loaded on board, foreign-going vessels; and (b) temporarily stored after being off-loaded or before being loaded, but excludes a special sea cargo terminal handling bulk cargo of a speciﬁc type; ‘‘bus’’ means a vehicle with a seating capacity to carry more than 15 passengers; ‘‘calendar day’’ means any one of the seven days of a week; ‘‘calendar year’’ means a year from the ﬁrst day of January in a year to the last day of December in that year; ‘‘cargo’’, in relation to a vessel, aircraft, railway carriage or vehicle, means any goods on board, or to be loaded on board, or off-loaded from, a vessel, aircraft, railway carriage or vehicle, but excludes— (a) (b) stores; and the accompanied and unaccompanied baggage of travellers and crew members; ‘‘cargo reporter’’, in relation to cargo on board, or to be loaded on board, or off-loaded from, a vessel or aircraft, means a person who in terms of a contract of carriage concluded by that person with the consignor of the cargo or any other interested person is responsible for the delivery of the cargo, whether that person is the carrier who actually transports the cargo or a customs broker4 who arranged the transport of the cargo; ‘‘cargo status’’, in relation to cargo imported into or to be exported from the Republic by sea, means any of the following symbols used for indicating the form in which the cargo is imported or to be exported: (a) ‘‘FCL’’ for indicating that the cargo is contained in an FCL container or FCL (groupage) container; ‘‘LCL’’ for indicating that the cargo is contained in an LCL container; ‘‘Break Bulk’’ for indicating that the cargo is in break bulk; or ‘‘Bulk’’ for indicating that the cargo is bulk; (b) (c) (d) ‘‘carrier’’ means— (a) a shipping line, airline or other person carrying on business by transporting goods or travellers by sea or air for reward; (b) a person carrying on business by transporting goods or travellers by rail for (c) reward; a person carrying on business by transporting goods by truck or travellers by bus for reward; or (d) a person who— (i) conducts a business involving the selling or leasing of goods or the dealing in goods in any other manner, or the packing, repairing, reconditioning, processing or producing of goods; and in the course of conducting that business transports those goods; (ii) ‘‘clear’’— (a) means submitting to the customs authority in accordance with this Act a clearance declaration complying with this Act in order to obtain the release of goods for home use or a customs procedure;5 and
4
See paragraph (b) of the deﬁnition of ‘‘customs broker’’.
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This section directs the reader to paragraph (b) of the definition of “customs broker”.

4. See paragraph (b) of the deﬁnition of ‘‘customs broker’’.
5
The reference here to customs procedure includes clearance for export as the export of goods from the
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“Customs procedure” includes clearance for export.

5. The reference here to customs procedure includes clearance for export as the export of goods from the Republic is a customs procedure. See deﬁnition of ‘‘customs procedure’’. 5 10 15 20 25 30 35 40 45 50 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 77 Wet No 31 van 2014 77 (a) die aanboord operateur van die vaartuig, vliegtuig, trein, spoorwegwa of voertuig; of (b) enige ander persoon wat reis aan boord van die vaartuig, vliegtuig, trein, spoorwegwa of voertuig vir doeleindes van die verrigting van werk aan boord van die vaartuig, vliegtuig, trein, spoorwegwa of voertuig in die loop van dié se reis, maar nie ook ’n persoon in paragraaf (a) of (b) bedoel aan boord van ’n klein vaartuig, ligte vliegtuig of voertuig wat gebruik word as ’n private middel van vervoer nie;6 ‘‘beperkte goedere’’ goedere in artikel 783 beskryf; ‘‘bergingspakhuis’’ ’n publieke of private bergingspakhuis; ‘‘beslag lê’’, met betrekking tot goedere, om ﬁsies beheer oor die goedere te neem sonder om iemand van eiendomsreg oor die goedere te ontneem; ‘‘beveiligingsmaatreël’’ ’n beveiligingsmaatreël ooreenkomstig die bedoeling van die Wet op Internasionale Handelsadministrasie; ‘‘binnekom’’, met betrekking tot die Republiek— (a) in die geval van ’n vaartuig of goedere of persone aan boord van ’n vaartuig, wanneer die vaartuig die territoriale waters van die Republiek binnekom; in die geval van ’n vliegtuig of goedere of persone aan boord van ’n vliegtuig, wanneer die vliegtuig die lugruimte bokant die Republiek binnekom; in die geval van ’n oor-grens trein of goedere of persone aan boord van ’n oor-grens trein, wanneer die trein oor die grens in die Republiek inkom; in die geval van ’n voertuig of goedere of persone aan boord van ’n voertuig, wanneer die voertuig oor die grens in die Republiek inkom; in die geval van elektrisiteit, wanneer die elektrisiteit deur ’n transmissielyn in die Republiek ingebring word; in die geval van goedere in ’n oor-grens pyplyn, wanneer die goedere oor die grens deur die pyplyn in die Republiek ingebring word; in die geval van goedere op ’n oor-grens kabelkar of vervoerband, wanneer die goedere oor die grens op die kabelkar of vervoerband in die Republiek ingebring word; of in die geval van ’n voetganger of goedere wat so ’n persoon by hom of haar het, wanneer daardie persoon oor die grens in die Republiek inkom, (b) (c) (d) (e) (f) (g) (h) of vir vir die goedere prosedure ingevoerde ‘‘prosedure binnelandse gebruikprosessering’’ en sluit in wanneer treine, voertuie, goedere of persone ingevolge artikel 34(2)(c) geag word die Republiek binne te gekom het; ‘‘binnelandse gebruik’’, met betrekking tot ingevoerde goedere, dat die goedere verbruik, gebruik, geprosesseer of andersins mee gehandel mag word in die Republiek as goedere wat nie meer aan doeanebeheer onderworpe is nie; ‘‘binnelandse gebruik kompenserende produkte’’ kompenserende produkte binnelandse onder uit verkry gebruikprosessering; ‘‘binnelandse gebruikprosessering’’ die doeaneprosedure in artikel 435 beskryf; ‘‘binnelandse gebruikprosesseringsperseel’’ ’n perseel bedoel, maar nie ook ’n aksynspakhuis nie; ‘‘boete ter vermyding van vervolging’’ ’n administratiewe boete van ’n tipe in artikel 878 bedoel; ‘‘breuk’’, met betrekking tot hierdie Wet of ’n belastingheffings-Wet, enige van die volgende handelinge of versuime, ongeag of daardie handeling of versuim ’n misdryf ingevolge hierdie Wet of ’n belastingheffings-Wet uitmaak, of nie: (a) ’n Oortreding van, of versuim om te voldoen aan, ’n bepaling van hierdie Wet of ’n belastingheffings-Wet; ’n oortreding van, of versuim om te voldoen aan, ’n bepaling of voorwaarde akkreditasie, vrystelling, magtiging, van enige toestemming, goedkeuring, ontheffing, opdrag, lasgewing of erkenning uitgereik of verleen ingevolge hierdie Wet of ’n belastingheffings-Wet; ’n versuim om te voldoen aan ’n lasgewing of opdrag van die Kommissaris, ’n die doeanegesag of belastingheffings-Wet; of ’n doeanebeampte ingevolge hierdie Wet of in artikel 630(2)(b) (b) (c) registrasie, lisensie,
6
Om te bepaal wanneer ’n vaartuig, vliegtuig of voertuig as ’n klein vaartuig, ligte vliegtuig of voertuig
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This section points readers to article 903(1)(n) for deciding when a vessel, aircraft, or vehicle counts as a small vessel, light aircraft, or vehicle used as a private means of transport.

6. Om te bepaal wanneer ’n vaartuig, vliegtuig of voertuig as ’n klein vaartuig, ligte vliegtuig of voertuig gebruik as ’n privaat middel van vervoer kwaliﬁseer, kyk artikel 903(1)(n). 5 10 15 20 25 30 35 40 45 50 55 78 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 78 (b) includes amending a submitted clearance declaration to the extent necessary to validate the declaration if the declaration does not fully comply with this Act;6 ‘‘clearance declaration’’ means any of the documents referred to in section 164 which may in terms of this Act be submitted to the customs authority for the purpose stated in section 163; ‘‘coasting vessel’’ means a domestic vessel operated by a carrier and engaged in the transportation of cargo between seaports within the Republic, but excludes a foreign-going vessel which— (a) whilst on a voyage to its end destination in the Republic engages in such transportation during that part of the voyage in the Republic; or (b) whilst on a voyage to a destination outside the Republic engages in such transportation during that part of the voyage in the Republic; ‘‘combination sea cargo terminal’’ means premises situated within a customs seaport where both break bulk cargo and cargo in containers are— (a) off-loaded from, or loaded on board, foreign-going vessels; and (b) temporarily stored after being off-loaded or before being loaded; ‘‘Commissioner’’ means the Commissioner for the South African Revenue Service; ‘‘compensating products’’ means products obtained from the processing7 of— (a) goods exported from the Republic under the outward processing procedure; (b) (c) and includes products not solely obtained from such exported or imported goods, as may be determined in terms of a tax levying Act; ‘‘conﬁscate’’, in relation to goods, means to divest a person of ownership of goods and to vest ownership of the goods in the state; ‘‘container’’ means a receptacle, holder, tank or similar movable article— (a) imported goods under the inward processing procedure; or imported goods under the home use processing procedure, specially designed and equipped for containing goods for transport by more than one mode of transport without intermediate unloading and reloading of the contents; capable of being sealed; and (b) of a durable nature intended for repeated use; (c) (d) which has an internal volume of not less than one cubic metre; and includes a demountable body; ‘‘container depot’’ means premises, whether situated within a customs seaport or elsewhere— (a) where containers are— received; (i) (ii) packed or unpacked; or (iii) temporarily stored; from where containers or the unpacked contents are delivered— (i) (ii) to consignees upon clearing and release of the contents for home use; or for the carrying out of a customs procedure upon clearing and release of the contents for that customs procedure; and (b) (c) where goods are received for packing into containers; ‘‘container terminal’’ means premises, whether situated within a customs seaport or elsewhere— (a) where packed and empty containers are received;
6
See sections 171 and 172.
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This section points to sections 171 and 172 for related provisions.

6. See sections 171 and 172.
7
See deﬁnition of ‘‘processing’’.
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This section defines customs-related terms used in the Act.

7. See deﬁnition of ‘‘processing’’. 5 10 15 20 25 30 35 40 45 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 79 Wet No 31 van 2014 79 (d) ’n ontduiking van, of enige handeling of versuim gemik op die ontduiking van, ’n bepaling van hierdie Wet of ’n belastingheffings-Wet of ’n bepaling of lisensie, akkreditasie, vrystelling, voorwaarde van enige registrasie, lasgewing of erkenning magtiging, uitgereik of verleen ingevolge hierdie Wet of ’n belastingheffings-Wet; toestemming, ontheffing, opdrag, ‘‘bus’’ ’n voertuig met sitplek vir meer as 15 passasiers; ‘‘Convention on Temporary Admission’’ die ‘‘Convention on Temporary Admission’’ (Istanbul, 26 Junie 1990); ‘‘CPD carnet’’ ’n internasionaal aanvaarde doeaneklaringsdokument wat— (a) ingevolge ’n internasionale klaringsreëling as ’n klaringsbrief in die Republiek gebruik kan word vir die klaring van middele van vervoer in die dokument vermeld, vir doeleindes van— (i) die prosedure vir tydelike toelating; of (ii) die prosedure vir tydelike uitvoer; en 5 10 (b) gedek word deur ’n waarborg vir enige belasting wat op sodanige middele van 15 vervoer betaalbaar is of mag word; ’n houerdepot; ’n lugvragdepot; of ’n internasionale posklaringsdepot; ‘‘delegering’’, met betrekking tot ’n plig wat verrig moet word, ook ’n opdrag of versoek om die plig te verrig of om met die verrigting daarvan behulpsaam te wees; ‘‘demonteerbare bak’’ ’n laaikompartement wat nie aandrywingsvermoë het nie en wat ontwerp is om vervoer te word op, of as ’n afhaalbare deel van, ’n voertuig wat spesiaal daarvoor ontwerp is, en ook ’n omruilbare laaikompartement wat ontwerp is vir gekombineerde pad- en spoorvervoer; ‘‘depot’’— (a) (b) (c) ‘‘detensie’’, met betrekking tot goedere, om die beweging of hantering van goedere te beperk hangende ’n besluit rakende die goedere ingevolge hierdie Wet, ’n belastingheffings-Wet of ander wetgewing wat op die goedere van toepassing is; ‘‘Doeane- en Aksynswet, 1964’’ die Doeane- en Aksynswet, 1964 (Wet No. 91 van 1964); ‘‘doeanebeampte’’ ’n persoon deur die Kommissaris ingevolge artikel 10(1) as ’n doeanebeampte aangewys; ‘‘doeanebeheer’’ beheer ingevolge hierdie Wet; ‘‘doeanebeheergebied’’— (a) ’n gebied, perseel of fasiliteit in artikel 43(1) as ’n doeanebeheergebied gelys; of ’n gebied ingevolge artikel 43(2) as ’n doeanebeheergebied aangewys; (b) ‘‘doeanegesag’’— (a) die Kommissaris; of (b) ’n doeanebeampte, maar slegs indien en in soverre ’n bevoegdheid of plig ingevolge hierdie Wet toegewys aan die doeanegesag aan daardie beampte ingevolge artikel 19 gedelegeer is; ‘‘Doeanekantoor’’ ’n kantoor daargestel of aangewys as ’n doeanekantoor ingevolge artikel 14(1)(a); ‘‘doeanekode’’ ’n identiﬁseringsimbool bestaande uit syfers, letters of ander tekens wat deur die doeanegesag toegeken is— (a) (b) ingevolge artikel 612(1)(c) aan ’n geregistreerde persoon; ingevolge artikel 641(1)(d) aan— ’n gelisensieerde perseel; (i) ’n gelisensieerde oor-grens (ii) vervoerband; of ’n gelisensieerde vervoerder of doeanemakelaar; (iii) (iv) enige ander perseel, fasiliteit of persoon wat vir ’n doel in artikel 634(1), transmissielyn, pyplyn, kabelkar of (2) of (3) bedoel, gelisensieer is; of (c) aan enige ander persoon, aangeleentheid of ding vir doeleindes van hierdie Wet of ’n belastingheffings-Wet; ‘‘doeanelughawe’’ ’n lughawe aangewys as ’n plek van toegang of uitgang vir vliegtuie en vir persone en goedere aan boord van vliegtuie; ‘‘doeanemakelaar’’ iemand wat besigheid in die Republiek doen deur— (a) ten behoewe van ander persone teen vergoeding klaringsbriewe in te dien om goedere vir binnelandse gebruik of ’n doeaneprosedure te klaar, maar nie ook nie— 20 25 30 35 40 45 50 55 60 80 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 80 (b) from where packed containers are delivered— (i) (ii) directly to consignees upon clearing and release of the contents for home to container depots; (iii) use; or for a customs procedure upon clearing and release of the contents for that customs procedure; and (c) where packed and empty containers are temporarily stored after being received or before being delivered; ‘‘Convention on Temporary Admission’’ means the Convention on Temporary Admission (Istanbul, 26 June 1990); ‘‘Counterfeit Goods Act’’ means the Counterfeit Goods Act, 1997 (Act No. 37 of 1997); ‘‘court’’ includes a tax court as deﬁned in the Tax Administration Act in relation to a matter within the jurisdiction of that court; ‘‘CPD carnet’’ means an internationally accepted customs clearance document which— (a) may in terms of an international clearance arrangement be used in the Republic as a clearance declaration for clearing means of transport identiﬁed in the document for— (i) (ii) is covered by a guarantee for any tax that may be, or may become, payable on such means of transport; the temporary admission procedure; or the temporary export procedure; and (b) ‘‘crew’’ or ‘‘crew member’’, in relation to a vessel, aircraft, train, railway carriage or vehicle, means— (a) the on-board operator of the vessel, aircraft, train, railway carriage or vehicle; or (b) any other person travelling on board the vessel, aircraft, train, railway carriage or vehicle for the purpose of performing work on board the vessel, aircraft, train, railway carriage or vehicle in the course of its journey, but excludes a person referred to in paragraph (a) or (b) on board a small vessel, light aircraft or vehicle used as a private means of transport;8 ‘‘cross-border cable car’’ means a cable car by way of which goods are imported into or exported from the Republic; ‘‘cross-border conveyor belt’’ means a conveyor belt by way of which goods are imported into or exported from the Republic; ‘‘cross-border pipeline’’ means a pipeline through which liquid or gas commodi- ties are imported into or exported from the Republic; ‘‘cross-border railway carriage’’ means a coach or wagon which— (a) forms part of a cross-border train that will transport goods or travellers out of the Republic, and includes a coach or wagon scheduled to form part of a cross-border train that will transport goods or travellers out of the Republic; or forms part of a cross-border train that transported goods or travellers into the Republic, and includes a coach or wagon which formed part of a cross-border train that transported goods or travellers into the Republic and from which the goods have not yet been unloaded or the travellers have not yet disembarked; (b) ‘‘cross-border train’’ means a train on, or scheduled for, a voyage—
8
For determining when a vessel, aircraft or vehicle qualiﬁes as a small vessel, light aircraft or vehicle
Verify source ↗

This section defines several customs terms and points to section 903(1)(n) for when a vessel, aircraft, or vehicle counts as a small vessel, light aircraft, or private transport.

8. For determining when a vessel, aircraft or vehicle qualiﬁes as a small vessel, light aircraft or vehicle used as a private means of transport, see section 903(1)(n). 5 10 15 20 25 30 35 40 45 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 81 Wet No 31 van 2014 81 (i) (ii) iemand wat as die geregistreerde agent in die Republiek van ’n invoerder, uitvoerder, eienaar of vervoerder van goedere wat nie in die Republiek gesetel is nie7 ’n klaringsbrief ten behoewe van daardie invoerder, uitvoerder, eienaar of vervoerder indien; of ’n gelisensieerde vervoerder wat in die Republiek gesetel is wat ’n klaringsbrief indien ten behoewe van ’n persoon wie se goedere deur daardie vervoerder vervoer word; (b) (c) (d) ten behoewe van ander persone die ontvangs, aﬂewering of vervoer van goedere wat ingevoer is in, of uitgevoer word uit, die Republiek, teen vergoeding te reël; ten behoewe van ander persone die konsolidering of dekonsolidering van goedere wat ingevoer is in, of uitgevoer word uit, die Republiek teen vergoeding te reël, of sodanige goedere ten behoewe van ander persone teen vergoeding te konsolideer of te dekonsolideer; of ten behoewe van ander persone die formaliteite betreffende die invoer in, of die uitvoer uit, die Republiek van goedere teen vergoeding te behartig; ‘‘doeaneprosedure’’ enige handelinge hieronder vermeld betreffende goedere wat ingevoer is in, of uitgevoer word uit, die Republiek wat slegs volgens die voorskrifte van hierdie Wet mag begin en tot uitvoer gebring mag word: (a) Die prosedure vir nasionale transito; (b) die prosedure vir internasionale transito; (c) die prosedure vir aksynspakhuistransito; (d) die transverskepingsprosedure; (e) die prosedure vir tydelike toelating; (f) die pakhuisbergingsprosedure; (g) die prosedure vir belastingvry-winkels; (h) die voorradeprosedure; (i) die uitvoerprosedure; (j) die prosedure vir tydelike uitvoer; (k) die prosedure vir inwaartse prosessering; (l) (m) die prosedure vir uitwaartse prosessering; ‘‘doeaneseehawe’’ ’n seehawe wat as ’n plek van toegang of uitgang vir vaartuie en vir persone en goedere aan boord van vaartuie aangewys is; ‘‘Doeanetarief’’ die Doeanetarief bedoel in artikel 7 van die Wet op Doeanereg; ‘‘doeanewaarde’’, met betrekking tot goedere, die waarde van goedere vir doeanedoeleindes soos volgens voorskrif van Hoofstuk 7 of die Wet op Doeanereg bereken; ‘‘dokument’’ ook— (a) enige instrument, hetsy van papier of van enige ander materiaal, waarop of die prosedure vir binnelandse gebruikprosessering; of 5 10 15 20 25 30 35 40 skrif is; waarin daar— (i) (ii) voorstellings is; of (iii) perforasies is wat betekenis dra; (b) enige instrument waaruit skrif, klank of voorstellings gereproduseer of herwin 45 (c) kan word met of sonder die gebruik van enige toestel; of enige rekenaar, rekenaar hardeware of ander toestel wat inligting bevat wat elektronies gestoor is of waaruit inligting wat elektronies gestoor is, herwin kan word; ‘‘eienaar’’, met betrekking tot goedere, ook ’n persoon wat ’n aandeel in die eiendomsreg van goedere hou; ‘‘eiendomsreg’’, met betrekking tot goedere, ook ’n aandeel in die eiendomsreg van goedere; ‘‘erkende oorsaak’’, met betrekking tot— (a) goedere wat beskadig, vernietig, verlore of rekenskaploos is, ’n oorsaak in 50 55 artikel 544(1), 545(1), 546(1) of 547(1) vermeld; of (b) kompenserende produkte wat beskadig, vernietig, verlore of rekenskaploos is, ’n oorsaak in artikel 551(1), 552(1), 553(1) of 554(1) vermeld; ‘‘FCL (groeperings)houer’’ ’n houer wat goedere bevat wat versend word van meer as een versender na meer as een geadresseerde; 60
7
Kyk artikel 1(3)(a).
Verify source ↗

This provision defines several customs-related terms used in the Act.

7. Kyk artikel 1(3)(a). 82 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 82 (a) from a place outside the Republic to a destination inside the Republic; or (b) from a place inside the Republic to a destination outside the Republic; ‘‘cross-border transmission line’’, in relation to electricity, means a transmission line through which electricity is imported into or exported from the Republic; ‘‘customs airport’’ means an airport designated as a place of entry or exit for aircraft and for persons and goods on board aircraft; ‘‘Customs and Excise Act, 1964’’ means the Customs and Excise Act, 1964 (Act No. 91 of 1964); ‘‘customs authority’’ means— (a) the Commissioner; or (b) a customs officer, but only if and to the extent that a power or duty assigned to the customs authority in terms of this Act has been delegated to that officer in terms of section 19; ‘‘customs broker’’ means a person carrying on business in the Republic by— (a) submitting on behalf of other persons clearance declarations for reward to clear goods for home use or a customs procedure, excluding— (i) a person who as the registered agent in the Republic of an importer, exporter, owner or carrier of goods not located in the Republic9 submits a clearance declaration on behalf of that importer, exporter, owner or carrier; or (ii) a licensed carrier located in the Republic who submits a clearance declaration on behalf of a person whose goods that carrier is transporting; (b) arranging on behalf of other persons for reward the receipt, delivery or transport of goods imported into or to be exported from the Republic; arranging on behalf of other persons for reward the consolidation or deconsolidation of goods imported into or to be exported from the Republic or consolidating or deconsolidating such goods on behalf of other persons for reward; or (c) (d) handling on behalf of other persons for reward the formalities relating to the import into or the export from the Republic of goods; ‘‘customs code’’ means an identiﬁcation symbol consisting of ﬁgures, letters or other characters allocated by the customs authority— (a) (b) in terms of section 612(1)(c) to a registered person; in terms of section 641(1)(d) to— (i) any licensed premises; (ii) a licensed cross-border transmission line, pipeline, cable-car or conveyor belt; or (iii) a licensed carrier or customs broker; (iv) any other premises, facility or person licensed for a purpose referred to in section 634(1), (2) or (3); or (c) to any other person, matter or thing for purposes of this Act or a tax levying Act; ‘‘customs control’’ means control in terms of this Act; ‘‘customs controlled area’’ means— (a) an area, premises or facility listed in section 43(1) as a customs controlled area; or (b) an area designated in terms of section 43(2) as a customs controlled area; ‘‘Customs Duty Act’’ means the Customs Duty Act, 2014 (Act No. 30 of 2014); ‘‘Customs Office’’ means an office established or designated as a customs office in terms of section 14(1)(a); 5 10 15 20 25 30 35 40 45 50
9
See section 1(3)(a).
Verify source ↗

This section defines terms used in the Customs Control Act, including goods, declare, and several customs-related expressions.

9. See section 1(3)(a). STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 83 Wet No 31 van 2014 83 ‘‘FCL houer’’ ’n houer wat goedere bevat wat versend word van meer as een versender na een geadresseerde; ‘‘ﬁnale beslissing’’— (a) (b) ’n beslissing gegee of bevestig deur ’n hof van ﬁnale instansie; of ’n beslissing deur ’n ander hof gegee indien die tyd vir aantekening van appèl teen die beslissing na ’n hoër hof verstryk het en geen appèl aangeteken is nie; ‘‘geakkrediteer’’, met betrekking tot ’n persoon, ’n aanduiding dat daardie persoon ’n geregistreerde persoon of lisensiehouer is en dat ’n sertiﬁkaat van geakkrediteerde kliëntstatus ingevolge Hoofstuk 30 aan daardie persoon uitgereik is; ‘‘gelisensieer’’ ingevolge Hoofstuk 29 gelisensieer, behoudens subartikel (4) van hierdie artikel; ‘‘gepos’’ gepos by ’n poskantoor wat deur die Suid-Afrikaanse Poskantoor bedryf word; ‘‘geregistreer’’ geregistreer ingevolge Hoofstuk 28, behoudens subartikel (4) van hierdie artikel; ‘‘gewone klaringsbrief’’ ’n klaringsbrief wat gebruik moet word vir die klaring van goedere vir binnelandse gebruik of ’n doeaneprosedure in omstandighede waar ’n klaringsbrief bedoel in artikel 164(1)(b), (c), (d), (e) of (f) nie toelaatbaar is nie; ‘‘goedere’’ produkte, kommoditeite, stowwe, dokumente of enige ander goedere wat vervoer kan word, hetsy los, verpak, in ’n verpakking of houer, behouer of in massa, en ook— (a) enige diere, ongeag dood of lewend, of gedeeltes van diere; (b) enige plante, ongeag dood of lewend, of gedeeltes van plante; (c) (d) enige bagasie van persone wat die Republiek binnekom of verlaat, hetsy handelsvoorraad, enige posstuk; enige ware, voorrade, artikels, (e) (f) vergesel of onvergesel; enige vaartuie, vliegtuie, lokomotiewe, spoorwegwaens, voertuie of ander middele van vervoer, ongeag of dit vir die vervoer van goedere of reisigers gebruik word of nie; enige vervoertoerusting ongeag of dit in die vervoer van goedere gebruik word of nie, met inbegrip van herbruikbare-vervoertoerusting; (g) valuta; (h) enige kommoditeit wat deur pyplyne gepomp of by wyse van ’n kabelkar of vervoerband vervoer kan word; en elektrisiteit; (i) ‘‘hawegesag’’ die gesag in beheer van ’n doeanelughawe of doeaneseehawe; ‘‘herbruikbare-vervoertoerusting’’ houers, palette, verpakkingsmateriaal of ander vervoertoerusting wat ontwerp is vir voortdurende hergebruik in die vervoer van goedere in die gewone loop van handel; ‘‘heringevoerde onveranderde goedere’’ goedere in die Republiek ingevoer wat— (a) voorheen uit die Republiek uitgevoer is, hetsy tydelik of regstreeks; en (b) geen vervaardiging, prosessering of herstel ondergaan het nie terwyl dit in die buiteland was, maar nie ook onderhoud in verband met die gebruik daarvan in die buiteland nie; ‘‘hierdie Wet’’ ook— (a) die regulasies en die reëls; (b) enige algemeen-geldende kennisgewings deur die Minister ingevolge ’n (c) bepaling van hierdie Wet in die Staatskoerant afgekondig; en enige internasionale ooreenkoms wat— (i) as wet verorden is hetsy voordat of nadat hierdie Wet in werking getree het; en (ii) as sodanig bindend is vir doeleindes van ’n aangeleentheid wat deur hierdie Wet gedek word; ‘‘hof’’ ook ’n belastinghof soos in die Wet op Belastingadministrasie omskryf met betrekking tot ’n aangeleentheid binne die jurisdiksie van daardie hof; ‘‘houer’’ ’n behoueringsitem, bak, tenk of soortgelyke roerende artikel— (a) spesiﬁek ontwerp en toegerus om goedere te behouer vir die vervoer daarvan op meer as een wyse van vervoer, sonder intermediêre aﬂaai en herpak van die inhoud; (b) van ’n duursame aard wat bestem is vir herhaalde gebruik; (c) wat geseël kan word; en 5 10 15 20 25 30 35 40 45 50 55 60 84 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 84 the international transit procedure; the excise warehouse transit procedure; the transhipment procedure; the temporary admission procedure; the warehousing procedure; the tax free shop procedure; the stores procedure; the export procedure; the temporary export procedure; the inward processing procedure; the home use processing procedure; or ‘‘customs officer’’ means a person designated by the Commissioner in terms of section 10(1) as a customs officer; ‘‘customs procedure’’ means any conduct listed below involving goods imported into or to be exported from the Republic which may commence and be carried out only in accordance with this Act: (a) The national transit procedure; (b) (c) (d) (e) (f) (g) (h) (i) (j) (k) (l) (m) the outward processing procedure; ‘‘customs seaport’’ means a seaport designated as a place of entry or exit for vessels and for persons and goods on board vessels; ‘‘Customs Tariff’’ means the Customs Tariff referred to in section 7 of the Customs Duty Act; ‘‘customs value’’, in relation to goods, means the value of goods for customs purposes as calculated in accordance with Chapter 7 of the Customs Duty Act; ‘‘damage’’10, in relation to goods, includes any deterioration or spoiling of goods due to any act or omission without rendering the goods commercially valueless, but excludes stealing of goods; ‘‘declare’’11, in relation to goods, means— (a) (b) to disclose goods to the customs authority; and to provide the customs authority with all information relating to the goods required by the customs authority for purposes of this Act, including any information necessary to determine whether— (i) (ii) the goods are taxable, and, if so, to assess any tax payable on the goods; the goods are goods that must be cleared for home use or a customs procedure; the goods are not prohibited, counterfeit goods; and the goods may be released for home use or the customs procedure for which the goods were cleared; restricted, sectorally controlled or (iii) (iv) ‘‘delegation’’, in relation to a duty that must be performed, includes an instruction or request to perform or to assist in performing the duty; ‘‘demountable body’’ means a load compartment which has no means of locomotion and which is designed to be transported on, or as a detachable part of, a specially adapted vehicle, and includes a swap-body which is a load compartment designed for combined road and rail transport; ‘‘depot’’ means— (a) a container depot; (b) an air cargo depot; or (c) an international postal clearance depot;
10
It is to be noted that ‘‘damage’’ retains its ordinary grammatical meaning and that the deﬁnition, by
Verify source ↗

“Damage” keeps its ordinary meaning; the definition only broadens it and does not replace the ordinary meaning.

10. It is to be noted that ‘‘damage’’ retains its ordinary grammatical meaning and that the deﬁnition, by using the word ‘‘includes’’, merely extends, and not replaces, the ordinary grammatical meaning.
11
The notion of ‘‘declaring’’ goods does not imply ‘‘clearing’’ the goods for home use or a customs
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Declaring goods does not itself mean the goods are cleared for home use or under a customs procedure.

11. The notion of ‘‘declaring’’ goods does not imply ‘‘clearing’’ the goods for home use or a customs procedure. The declaration or disclosure of goods to a customs officer may (but not necessarily) lead to the clearance of the goods depending on the value of the goods, the nature of the goods, etc. 5 10 15 20 25 30 35 40 45 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 85 Wet No 31 van 2014 85 (d) met ’n inhoudsmaat van nie minder nie as een kubieke meter, en ook ’n demonteerbare bak; ‘‘houerdepot’’ ’n perseel, hetsy binne ’n doeaneseehawe of elders geleë— (a) waar houers— (i) ontvang word; (ii) verpak of uitgepak word; of tydelik geberg word; (iii) (b) waarvandaan houers of die uitgepakte inhoud daarvan gelewer word— (i) aan geadresseerdes na klaring en vrystelling van die inhoud vir binnelandse gebruik; of (ii) vir die uitvoering van ’n doeaneprosedure na klaring en vrystelling van die inhoud vir daardie doeaneprosedure; en (c) waar goedere vir verpakking in houers ontvang word; ‘‘houerterminaal’’ ’n perseel, hetsy binne ’n doeaneseehawe of elders geleë— (a) waar gepakte en leë houers ontvang word; (b) waarvandaan gepakte houers gelewer word— (i) aan houerdepots; (ii) direk aan geadresseerdes na klaring en vrystelling van die inhoud vir binnelandse gebruik; of 5 10 15 (iii) vir ’n doeaneprosedure na klaring en vrystelling van die inhoud vir 20 daardie doeaneprosedure; en (c) waar gepakte en leë houers tydelik geberg word nadat dit ontvang is of voordat dit versend word; ‘‘inspekteer’’, as ’n handeling deur ’n doeanebeampte met betrekking tot goedere verrig, ook om enige van of al die handelinge bedoel in artikel 722(3) te verrig; ‘‘internasionale handelsooreenkoms’’ ’n internasionale handelsooreenkoms soos in artikel 1 of die Wet op Doeanereg omskryf; ‘‘internasionale klaringsreëling’’ ooreenkomstig— (a) die ‘‘Convention on Temporary Admission’’; of (b) ’n ooreenkoms tussen die Republiek en ’n ander land om, anders as ooreenkomstig formele klaringsvereistes— (i) die tydelike toelating van goedere van daardie land in die Republiek te ’n reëling vir die klaring van goedere 25 30 reguleer; en (ii) die tydelike uitvoer van goedere uit die Republiek na daardie land te 35 reguleer; ‘‘internasionale ooreenkoms’’— (a) (b) ’n internasionale handelsooreenkoms; of ’n konvensie, verdrag of ander internasionale ooreenkoms ongeag die benaming, met inbegrip van— (i) enige protokol tot so ’n ooreenkoms; (ii) enige aanhangsel of bylae of ander byvoeging tot die ooreenkoms of so ’n protokol; (iii) enige regulasie of ander maatreël uitgereik kragtens die ooreenkoms of so ’n protokol; (iv) enige wysiging tot die ooreenkoms of so ’n protokol, tot so ’n aanhangsel, bylae of ander byvoeging, of tot so ’n regulasie of ander maatreël; en (v) enige ander instrument wat deel vorm van die ooreenkoms of so ’n protokol; ‘‘internasionale posklaringsdepot’’ ’n perseel deur die Suid-Afrikaanse Poskantoor gebruik vir die sortering en prosessering van internasionale posstukke vir— (a) aﬂewering binne die Republiek, in die geval van posstukke wat buite die Republiek vir aﬂewering in die Republiek gepos is; of (b) versending aan boord van land-uitgaande vaartuie of vliegtuie, oor-grens spoorwegwaens of voertuie wat vanaf die Republiek vertrek, in die geval van posstukke wat in die Republiek vir aﬂewering buite die Republiek gepos is; ‘‘internasionale posstuk’’ ’n posstuk wat— (a) buite die Republiek gepos is vir— (i) aﬂewering binne die Republiek; of (ii) transito deur die Republiek na ’n ander land; of (b) binne die Republiek gepos is vir aﬂewering buite die Republiek; 40 45 50 55 60 86 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 86 ‘‘destroy’’, in relation to goods, includes an act or occurrence that renders goods commercially valueless;12 ‘‘detain’’, in relation to goods, means restrict the movement or handling of goods pending a decision concerning the goods in terms of this Act, a tax levying Act or other legislation applicable to the goods; ‘‘divert for home use’’, in relation to any of the following categories of goods, means acquiring, purchasing, handling, transporting, storing, keeping, selling, trading in, utilising, processing, disposing of or in any other way dealing with the goods as if the goods are in free circulation: (a) Goods imported into the Republic— (i) (ii) that are required to be cleared but that have not been cleared either for home use or a customs procedure; or that have been cleared for home use but not released for home use; or (b) goods under a customs procedure,13 including compensating products under— (i) (ii) the inward or outward processing procedure; or the home use processing procedure that are not in free circulation;14 ‘‘document’’ includes— (a) any instrument, whether paper-based or from any other material, on or in which there— (i) is writing; (ii) are images; or (iii) are perforations which have meaning; (b) any instrument from which writing, sounds or images can be reproduced or (c) retrieved with or without the aid of any device; or any computer, computer hardware or other device containing electronically stored information or from which electronically stored information is retrievable; 5 10 15 20 25 ‘‘domestic tax’’, in relation to goods, means— (a) value-added tax imposed in terms of the Value-added Tax Act, other than 30 value-added tax falling within the deﬁnition of ‘‘import tax’’; (c) (b) an excise duty, fuel levy, Road Accident Fund levy or environmental levy imposed in terms of the Excise Duty Act, other than an excise duty, fuel levy, Road Accident Fund levy or environmental levy falling within the deﬁnition of ‘‘import tax’’; or any tax, levy or duty imposed on goods in terms of another tax levying Act, other than any tax, levy or duty falling within the deﬁnition of ‘‘import tax’’; ‘‘domestic vessel’’ means any vessel at a seaport, harbour or other place in the Republic or in the territorial waters of the Republic which is not a foreign-going vessel; ‘‘due date’’ means, in relation to— (a) an administrative penalty, the date on or before which the penalty must be paid in terms of Chapter 39; or (b) any other amount owed to the Commissioner in terms of this Act, the date speciﬁed for payment in a notice demanding payment of the amount; ‘‘enforcement function’’, in relation to the customs authority or a customs officer, means a power or duty assigned to the customs authority in terms of this Act or a tax levying Act or assigned or delegated to a customs officer in terms of this Act or a tax levying Act— (a) (b) to implement and enforce this Act or a tax levying Act; or to assist in the implementation or enforcement of other legislation referred to in Chapter 35 or 36; 35 40 45 50
12
It is to be noted that ‘‘destroy’’ retains its ordinary grammatical meaning and that the deﬁnition, by
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The term “destroy” keeps its ordinary meaning, and any definition using “includes” only adds to that meaning.

12. It is to be noted that ‘‘destroy’’ retains its ordinary grammatical meaning and that the deﬁnition, by using the word ‘‘includes’’, merely extends, and not replaces, the ordinary grammatical meaning.
13
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.

13. 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.
14
See section 445.
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This section defines key customs and import terms used in the Act.

14. See section 445. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 87 Wet No 31 van 2014 87 ‘‘internasionale transito’’ of ‘‘prosedure vir internasionale transito’’ die doeaneprosedure in artikel 194(2) beskryf; ‘‘invoer’’, met betrekking tot goedere, die vervoer, versending of inbring van goedere in die Republiek, behoudens artikels 2(a) en 30; ‘‘invoerbelasting’’— (a) ’n gewone invoerreg, anti-dumpingreg, kontrareg of beveiligingsreg ingevolge die Wet op Doeanereg opgelê op goedere in die Republiek ingevoer, en ook ’n voorlopige anti-dumpingreg, kontrareg of beveiligingsreg op sodanige goedere; 5 (b) belasting op toegevoegde waarde ingevolge die Wet op Belasting op 10 (c) Toegevoegde Waarde opgelê op goedere in die Republiek ingevoer; ’n aksynsreg, brandstofheffing, Padongelukfondsheffing of omgewingsheffing ingevolge die Wet op Aksynsreg opgelê op goedere in die Republiek ingevoer; of (d) enige ander belasting, heffing of reg op goedere in die Republiek ingevoer; ‘‘invoerder’’, met betrekking tot goedere, ’n persoon wat goedere in die Republiek invoer, en ook ’n persoon wat— (a) op die tydstip van invoer— (i) die eienaar is van die goedere wat ingevoer word; (ii) die risiko dra ten opsigte van die goedere wat ingevoer word; of (iii) op watter wyse ook al ’n voordelige belang het in die goedere wat ingevoer word; (b) (c) feitelik self die goedere in die Republiek in vervoer of poog om dit in die Republiek in te vervoer, behalwe waar daardie persoon— (i) (ii) ’n gelisensieerde vervoerder is; of ’n vervoerder is wat nie in die Republiek gesetel is nie en in die Republiek deur ’n geregistreerde agent verteenwoordig word; of ’n persoon wat goedere in die Republiek invoer of in paragraaf (a) of (b) bedoel word, verteenwoordig, of voorgee om so ’n persoon te wees of te verteenwoordig, behalwe waar daardie persoon ’n gelisensieerde doeane- makelaar is wat as doeanemakelaar ’n persoon verteenwoordig wat— (i) goedere invoer; of (ii) in enige van daardie paragrawe bedoel word; ‘‘inwaarts geprosesseerde kompenserende produkte’’ kompenserende produkte wat— (a) verkry is uit die prosessering van ingevoerde goedere onder die prosedure vir inwaartse prosessering; en (b) bestem is vir uitvoer of uitgevoer word uit die Republiek; ‘‘inwaartse prosessering’’ of ‘‘prosedure vir inwaartse prosessering’’ die doeaneprosedure in artikel 408 beskryf; ‘‘inwaartse prosesseringsperseel’’ ’n perseel in artikel 630(2)(a) bedoel; ‘‘kalenderdag’’ enige van die sewe dae van ’n week; ‘‘kalenderjaar’’ ’n jaar vanaf die eerste dag van Januarie in ’n jaar tot en met die laaste dag van Desember van daardie jaar; ‘‘klaar’’— (a) indiening by die doeanegesag volgens voorskrif van hierdie Wet van ’n klaringsbrief wat aan hierdie Wet voldoen ten einde die vrystelling van goedere vir binnelandse gebruik of ’n doeaneprosedure te bekom;8 en (b) ook wysiging van ’n klaringsbrief wat ingedien is, in soverre die wysiging nodig is om die klaringsbrief geldig te maak waar die klaringsbrief nie ten volle aan hierdie Wet voldoen nie;9 ‘‘klaringsbrief’’ enige van die dokumente bedoel in artikel 164 wat ingevolge hierdie Wet by die doeanegesag ingedien mag word vir die doel in artikel 163 vermeld; ‘‘kombinasie seevragterminaal’’ ’n perseel geleë binne ’n doeaneseehawe waar beide losmaatvrag en vrag in houers— (a) afgelaai word, of aan boord gelaai word, van land-uitgaande vaartuie; en (b) ‘‘Kommissaris’’ die Kommissaris vir die Suid-Afrikaanse Inkomstediens; tydelik geberg word na die aﬂaai of voor die oplaai daarvan;
8
Die verwysing hier na doeaneprosedure sluit klaring vir uitvoer in aangesien die uitvoer van goedere
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The section says the reference to customs procedure includes export clearance, because exporting goods from the Republic is a customs procedure.

8. Die verwysing hier na doeaneprosedure sluit klaring vir uitvoer in aangesien die uitvoer van goedere uit die Republiek ’n doeaneprosedure is. Kyk omskrywing van ‘‘doeaneprosedure’’.
9
Kyk artikels 171 en 172.
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This section defines several customs terms, including entry into the Republic, exporter, export from the Republic, export to the Republic, export procedure, and export tax.

9. Kyk artikels 171 en 172. 15 20 25 30 35 40 45 50 55 88 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 88 ‘‘enter’’, in relation to the Republic, means— (a) in the case of a vessel or goods or persons on board a vessel, when the vessel crosses into the territorial waters of the Republic; in the case of an aircraft or goods or persons on board an aircraft, when the aircraft crosses into the airspace above the Republic; in the case of a cross-border train or goods or persons on board a cross-border train, when the train crosses the border into the Republic; in the case of a vehicle or goods or persons on board a vehicle, when the vehicle crosses the border into the Republic; in the case of electricity, when the electricity is transmitted through a transmission line into the Republic; in the case of goods in a cross-border pipeline, when the goods cross the border through the pipeline into the Republic; in the case of goods on a cross-border cable car or conveyor belt, when the goods cross the border on the cable car or conveyor belt into the Republic; or in the case of a person on foot or goods that such a person has with him or her, when that person crosses the border into the Republic, (b) (c) (d) (e) (f) (g) (h) and includes when trains, vehicles, goods or persons are regarded in terms of section 34(2)(c) to have entered the Republic; ‘‘Excise Duty Act’’ means the Excise Duty Act, 1964 (Act No. 91 of 1964); ‘‘excise warehouse’’ has the same meaning as assigned to it in the Excise Duty Act; ‘‘excise warehouse transit’’ or ‘‘excise warehouse transit procedure’’ means the customs procedure described in section 221; ‘‘exporter’’15 means— (a) in relation to goods exported or to be exported from the Republic, the person who exported, is in the process of exporting or intends to export those goods from the Republic; or in relation to goods exported or to be exported to the Republic, the person who exported, is in the process of exporting or intends to export those goods to the Republic, and includes— (i) a person who at the time when the goods are exported or in the process of (b) being exported from or to the Republic— (aa) is the owner of the goods; (bb) carries the risk in respect of the goods; or (cc) is beneﬁcially interested in the goods in any way whatsoever; 5 10 15 20 25 30 35 (ii) a person who actually transports or attempts to transport the goods out of or into the Republic, except when that person is— (aa) a licensed carrier; (bb) a carrier not located in the Republic and represented in the Republic 40 by a registered agent; or (iii) a person who represents, or pretends to be or to represent, a person referred to in paragraph (a) or (b) or paragraph (i) or (ii), except when that person is a licensed customs broker who as a customs broker represents a person referred to in any of those paragraphs; ‘‘export from the Republic’’, in relation to goods, means transporting, taking, sending or removing goods out of the Republic, subject to sections 2(a) and 30; ‘‘export procedure’’ means the customs procedure described in section 362; ‘‘export tax’’ means— (a) an export duty imposed in terms of the Customs Duty Act on goods exported from the Republic; or (b) any other tax, levy or duty on goods exported from the Republic;16 ‘‘export to the Republic’’, in relation to goods, means taking, sending or transporting goods from outside the Republic to a destination inside the Republic; 45 50 55 15. ‘‘Exporter’’ is used in two senses in the Act. Firstly, as a person who exports goods from the Republic to another country, and, secondly, as a person who exports goods from another country to the Republic. See deﬁnitions of ‘‘export from the Republic’’ and ‘‘export to the Republic’’.
16
Such as the levy on diamonds exported from the Republic in terms of the Diamond Export Levy Act,
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This section gives definitions for several customs and transport terms and notes that no export duty has been imposed under the Customs and Excise Act on goods exported from the Republic.

16. Such as the levy on diamonds exported from the Republic in terms of the Diamond Export Levy Act, 2007 (Act No. 15 of 2007). It is to be noted that no export duty has been imposed in terms of the Customs and Excise Act on goods exported from the Republic. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 89 Wet No 31 van 2014 89 ‘‘kompenserende produkte’’ produkte verkry uit die prosessering10 van— (a) goedere uit die Republiek uitgevoer onder die prosedure vir uitwaartse prosessering; (b) ingevoerde goedere onder die prosedure vir inwaartse prosessering; of (c) ingevoerde goedere onder die prosedure vir binnelandse gebruikprosessering, en ook produkte wat nie uitsluitlik verkry is van sodanige uitgevoerde of ingevoerde goedere nie, soos ingevolge ’n belastingheffings-Wet bepaal mag word; ‘‘konﬁskeer’’, met betrekking tot goedere, om ’n persoon van eiendomsreg oor goedere te ontneem en eiendomsreg oor die goedere in die staat te vestig; ‘‘kusvaartuig’’ ’n plaaslike vaartuig onder operasionele beheer van ’n vervoerder en wat gebruik word vir die vervoer van vrag tussen seehawens in die Republiek, maar nie ook ’n land-uitgaande vaartuig wat— (a) onderwyl op reis na sy eindbestemming in die Republiek, vir sodanige vervoer tydens daardie deel van die reis in die Republiek gebruik word nie; of (b) onderwyl op reis na ’n bestemming buite die Republiek, vir sodanige vervoer tydens daardie deel van die reis in die Republiek gebruik word nie; ‘‘ladingsbrief’’ ’n dokument uitgereik deur ’n seevervoerder of ander persoon behoorlik daartoe gemagtig deur ’n seevervoerder om vrag te vervoer of die vervoer daarvan te reël, na ’n spesiﬁeke bestemming aan boord van ’n vaartuig, en wat as bewys dien dat die vervoerder of ander persoon— (a) die vrag ontvang het; en (b) onderneem het om die vrag te vervoer, of die vervoer daarvan te reël, volgens die bepalings en op die voorwaardes in die dokument vermeld of waarna in die dokument verwys word; ‘‘land-grenspos’’— (a) met betrekking tot voertuie, ’n padgrensoorgang ingevolge artikel 31(1)(d) aangewys as ’n plek van toegang of uitgang vir voertuie, en persone en goedere aan boord van voertuie; of (b) met betrekking tot voetgangers, ’n pad- of ander grensoorgang ingevolge artikel 31(1)(e) aangewys as ’n plek van toegang of uitgang vir voetgangers, en goedere wat sodanige persone by hulle het; ‘‘land-uitgaande vaartuig’’— (a) ’n vaartuig by ’n seehawe, landingsplek of ander plek in die Republiek indien daardie vaartuig— (i) by daardie seehawe, landingsplek of ander plek aangekom het in die loop van ’n vaart vanaf buite die Republiek na ’n bestemming of bestemmings binne die Republiek, ongeag of daardie seehawe, landingsplek of ander plek daardie bestemming of een van daardie bestemmings is en of dit ’n plek is waar dit onderweg na daardie of enige van daardie bestemmings aandoen; of (ii) geskeduleer is om van daardie seehawe, landingsplek of ander plek te vertrek in die loop van ’n vaart na ’n bestemming buite die Republiek, ongeag of daardie seehawe, landingsplek of ander plek die vaartuig se plek van vertrek na daardie bestemming is, en of dit sy plek, of een van verskeie plekke, in die Republiek is waar dit aandoen of waarvandaan dit in die loop van daardie vaart vertrek; ’n vaartuig in die territoriale waters van die Republiek op ’n vaart in paragraaf (a)(i) of (ii) bedoel; of ’n vaartuig op vaart vanaf ’n plek buite die Republiek na ’n bestemming buite die Republiek wat— (i) deur die territoriale waters van die Republiek vaar; of (ii) by enige plek in die Republiek aandoen; (b) (c) ‘‘land-uitgaande vliegtuig’’— (a) ’n vliegtuig by ’n lughawe, landingstrook of ander plek in die Republiek indien daardie vliegtuig— (i) aangekom het by daardie lughawe, landingstrook of ander plek in die loop van ’n vlug vanaf buite die Republiek na ’n bestemming of bestemmings binne die Republiek, ongeag of daardie lughawe, landingstrook of ander plek daardie bestemming of een van daardie 5 10 15 20 25 30 35 40 45 50 55
10
Kyk omskrywing van ‘‘prosessering’’.
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This section defines several customs terms, including “FCL container,” “final judgement,” “foreign-going aircraft,” “foreign-going vessel,” and “free circulation.”

10. Kyk omskrywing van ‘‘prosessering’’. 90 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 90 ‘‘FCL container’’ means a container containing goods consigned from more than one consignor to a single consignee; ‘‘FCL (groupage) container’’ means a container containing goods consigned from more than one consignors to more than one consignees; ‘‘ﬁnal judgement’’ means— (a) a judgement given or conﬁrmed by a court of ﬁnal instance; or (b) a judgement given by another court if the time for noting an appeal against the judgement to a higher court has expired and no appeal has been lodged; ‘‘ﬁxed amount penalty’’ means an administrative penalty of a type referred to in section 876; ‘‘foreign-going aircraft’’ means— (a) an aircraft at an airport, landing strip or other place in the Republic if that aircraft— (i) has arrived at that airport, landing strip or other place in the course of a voyage from outside the Republic to a destination or destinations inside the Republic, whether that airport, landing strip or other place is that destination or one of those destinations or a stopover on its way to that or any of those destinations; or is scheduled to depart from that airport, landing strip or other place in the course of a voyage to a destination outside the Republic, whether that airport, landing strip or other place is its place of departure to that destination or a stopover or one of several stopovers in the Republic from where it will depart in the course of that voyage; (ii) (b) an aircraft in the airspace above the Republic on a voyage referred to in (c) paragraph (a)(i) or (ii); or an aircraft on a voyage from a place outside the Republic to a destination outside the Republic— (i) passing through the airspace above the Republic; or (ii) making a stopover at any airport, landing strip or other place in the Republic; ‘‘foreign-going vessel’’ means— (a) a vessel at a seaport, harbour or other place in the Republic if that vessel— (i) has arrived at that seaport, harbour or other place in the course of a voyage from outside the Republic to a destination or destinations inside the Republic, whether that seaport, harbour or other place is that destination or one of those destinations or a stopover on its way to that or any of those destinations; or is scheduled to depart from that seaport, harbour or other place in the course of a voyage to a destination outside the Republic, whether that seaport, harbour or other place is its place of departure to that destination or a stopover or one of several stopovers in the Republic from where it departs in the course of that voyage; (ii) (b) a vessel in the territorial waters of the Republic on a voyage referred to in (c) paragraph (a)(i) or (ii); or a vessel on a voyage from a place outside the Republic to a destination outside the Republic— (i) passing through the territorial waters of the Republic; or (ii) making a stopover at any place in the Republic; ‘‘free circulation’’ means— (a) (ii) in relation to goods imported into the Republic, that the goods— (i) have been released for home use and that the release for home use was unconditional or, if conditional, has due to compliance with the condition become unconditional; or fall within a category of goods referred to in section 91(1)(e), (g), (h), (i) or (j) and are allowed into the Republic free from customs control subject only to customs veriﬁcation that the goods fall within that category; in relation to products obtained from the processing of imported goods conditionally released for home use processing,17 that— (i) the products have been produced in compliance with the conditions to which the imported goods were released for home use subject (b) 5 10 15 20 25 30 35 40 45 50 55 60
17
See section 442.
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This section defines several customs and transport terms used in the Act.

17. See section 442. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 91 Wet No 31 van 2014 91 bestemmings is en of dit ’n plek is waar dit onderweg na daardie of enige van daardie bestemmings aandoen; of (ii) geskeduleer is om van daardie lughawe, landingstrook of ander plek te vertrek in die loop van ’n vlug na ’n bestemming buite die Republiek, ongeag of daardie lughawe, landingstrook of ander plek sy plek van vertrek na daardie bestemming is of ’n plek, of een of verskeie plekke, in die Republiek is waar dit aandoen of waarvandaan dit in die loop van daardie vlug vertrek; (b) (c) ’n vliegtuig in die lugruimte bokant die Republiek op ’n vlug in paragraaf (a)(i) of (ii) bedoel; of ’n vliegtuig op ’n vlug vanaf ’n plek buite die Republiek na ’n bestemming buite die Republiek wat— (i) deur die lugruimte bokant die Republiek verbyvlieg; of (ii) by enige lughawe, landingstrook of ander plek in die Republiek aandoen; ‘‘LCL houer’’ ’n houer wat goedere bevat wat versend word van een of meer versenders na meer as een geadresseerde; ‘‘lisensie’’ ’n lisensie deur die doeanegesag ingevolge Hoofstuk 29 uitgereik, behoudens subartikel (4) van hierdie artikel; ‘‘lisensiehouer’’ die houer van ’n lisensie, behoudens subartikel (4) van hierdie artikel; ‘‘losmaatvrag’’ algemene vrag wat aan boord van ’n vaartuig, spoorwegwa of voertuig in afsonderlike verpakkings, of as los artikel wat nie verpak is nie, vervoer word, maar nie ook vrag wat in houers vervoer word nie; ‘‘lugreisigersterminaal’’ ’n perseel geleë binne ’n doeanelughawe waar reisigers en bemanning— (a) opklim op, of afklim van, land-uitgaande vliegtuie; en (b) vir doeleindes van passassiersbeheer geprosesseer word voor opklim op, of na afklim van, land-uitgaande vliegtuie, met inbegrip van— (i) alle transito gebiede waardeur reisigers en bemanning onderweg na of vanaf land-uitgaande vliegtuie moet beweeg; en (ii) alle geriewe gebruik vir, of in verband met, die bedryf van die terminaal; ‘‘lugvragbrief’’ ’n dokument uitgereik deur ’n lugvervoerder of ander persoon behoorlik daartoe gemagtig deur ’n lugvervoerder om vrag te vervoer, of die vervoer daarvan te reël, na ’n spesiﬁeke bestemming aan boord van ’n vliegtuig, en wat as bewys dien dat die vervoerder of ander persoon— (a) die vrag ontvang het; en (b) onderneem het om die vrag te vervoer, of die vervoer daarvan te reël, volgens die bepalings en op die voorwaardes in die dokument vermeld of waarna in die dokument verwys word; ‘‘lugvragdepot’’11 ’n perseel, hetsy binne ’n doeanelughawe of elders geleë— (a) waar lugvrag— (i) ontvang, verpak of uitgepak, vir uitvoer gekonsolideer of vir aﬂewering gedekonsolideer word; en tydelik geberg word; en (ii) (b) waarvandaan lugvrag— (i) vir binnelandse gebruik of ’n doeaneprosedure vrygestel word; of (ii) verwyder word na ’n lugvragterminaal; ‘‘lugvragterminaal’’ ’n perseel geleë binne ’n doeanelughawe waar lugvrag— (a) afgelaai word, of aan boord gelaai word, van land-uitgaande vliegtuie; en (b) tydelik geberg word nadat dit afgelaai is of voordat dit gelaai word; ‘‘manifes’’ of ‘‘vragmanifes’’ ’n lys van vrag wat aan boord is of wat afgelaai gaan word van ’n vaartuig, vliegtuig, spoorwegwa of voertuig by ’n spesiﬁeke plek soos aangetoon in die vervoerdokumente wat ten opsigte van daardie vrag uitgereik is; ‘‘massa seevragterminaal’’ ’n perseel binne ’n doeaneseehawe geleë waar massavrag— (a) afgelaai word, of aan boord gelaai word, van land-uitgaande vaartuie; en (b) maar nie ook ’n spesiale seevragterminaal wat massavrag van ’n spesiﬁeke soort hanteer nie; tydelik geberg word na die aﬂaai of voor die oplaai daarvan,
11
Voorheen in die Doeane- en Aksynswet, 1964, na verwys as ’n ontgroeperingsdepot.
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This section defines several customs and excise terms, including goods, import, home use, and related cargo and processing concepts.

11. Voorheen in die Doeane- en Aksynswet, 1964, na verwys as ’n ontgroeperingsdepot. 5 10 15 20 25 30 35 40 45 50 55 92 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 92 processing and that the release of the imported goods for home use processing has due to such compliance become unconditional; and (ii) no tax levying Act prevents the products from being dealt with in accordance with section 445(1)(a) or (b); (c) (d) in relation to goods manufactured in an excise warehouse, that the goods have been entered for home consumption in accordance with the Excise Duty Act; or in relation to goods produced in the Republic otherwise than as contemplated in paragraph (b) or (c), that the goods have been produced in circumstances in which this Act and the Excise Duty Act do not apply: Provided that goods in free circulation by virtue of paragraph (a), (b), (c) or (d) lose their free circulation status if the goods are subsequently cleared for a customs procedure that allows goods in free circulation to be cleared for that procedure;18 ‘‘general cargo’’ means cargo of a diverse nature whether in packages or containers; ‘‘general sea cargo terminal’’ means premises within a customs seaport where break bulk cargo is— (a) off-loaded from, or loaded on board, foreign-going vessels; and (b) temporarily stored after being off-loaded or before being loaded; but excludes a special sea cargo terminal handling break bulk cargo of a speciﬁc type; ‘‘goods’’ means any wares, supplies, merchandise, articles, products, commodi- ties, substances, documents or any other things capable of being transported, whether loose, packed, in a package or holder, containerised or in bulk, and includes— (a) any animals, whether dead or alive, or parts of animals; (b) any plants, whether dead or alive, or parts of plants; (c) (d) any baggage of persons entering or leaving the Republic, whether accompa- any postal items; (e) (f) nied or unaccompanied; any vessels, aircraft, locomotives, railway carriages, vehicles or other means of transport, whether or not used for the transport of goods or travellers; any transport equipment whether or not used in the transport of goods, including reusable transport equipment; 5 10 15 20 25 30 (g) currency; (h) any commodity capable of being pumped through pipelines or conveyed by 35 means of cable-car or conveyor belt; and (i) electricity; ‘‘guaranteeing association’’ means— (a) in relation to the temporary admission procedure, an association guaranteeing in accordance with the Convention on Temporary Admission or any international agreement referred to in section 280(1)(a)(ii) the payment of any import tax that may become payable on goods temporarily admitted into the Republic on authority of a CPD or ATA carnet; or in relation to the temporary export procedure, an association guaranteeing in accordance with the Convention on Temporary Admission or any interna- tional agreement referred to in section 393(1)(a)(ii) the payment of any export tax that may become payable on goods temporarily exported from the Republic on authority of a CPD or ATA carnet; (b) ‘‘home use’’, in relation to imported goods, means that the goods may be consumed, utilised, processed or otherwise disposed of in the Republic as goods that are no longer subject to customs control; ‘‘home use compensating products’’ means compensating products obtained from imported goods under the home use processing procedure; ‘‘home use processing’’ or ‘‘home use processing procedure’’ means the customs procedure described in section 435; ‘‘home use processing premises’’ means premises referred to in section 630(2)(b) but excludes an excise warehouse; ‘‘import’’, in relation to goods, means transporting, sending or bringing goods into the Republic, subject to sections 2(a) and 30;
18
Such as for outright export, temporary export or outward processing.
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This section defines several customs terms, including outright export, importer, international clearance arrangement, international postal article, and Minister.

18. Such as for outright export, temporary export or outward processing. 40 45 50 55 60 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 93 Wet No 31 van 2014 93 of vir die transito’’ transito’’ nasionale ‘‘massavrag’’ ’n groot hoeveelheid onverpakte droë of vloeibare homogene vrag wat los in die ruim of vragspasie van ’n vaartuig, spoorwegwa of trok vervoer word; ‘‘meerdoelige seevragterminaal’’ enige perseel binne ’n doeaneseehawe geleë waar vrag van ’n kombinasie van die volgende hanteer word: (a) Algemene vrag; (b) spesiale vrag; (c) massavrag; en (d) houers, met inbegrip van leë houers; ‘‘middel van vervoer’’ ’n vaartuig, vliegtuig, lokomotief, spoorwegwa of voertuig wat aangewend word vir die vervoer van goedere of persone; ‘‘Minister’’ die Kabinetslid verantwoordelik vir ﬁnansies; ‘‘multi-modale vervoer’’ die vervoer van goedere van een punt na ’n ander deur in die loop van die reis van een wyse van vervoer na ’n ander oor te skakel; ‘‘nasionale ‘‘prosedure doeaneprosedure in artikel 194(1) beskryf; ‘‘nie-vervolgbare breuk’’, met betrekking tot hierdie Wet, ’n breuk van hierdie Wet wat nie ’n misdryf ingevolge hierdie Wet is nie; ‘‘ondersteunende dokument’’ ook ’n dokument in artikel 176 bedoel; ‘‘onvergeselde bagasie’’, met betrekking tot ’n persoon wat die Republiek binnekom of verlaat, enige artikels in die bagasie van ’n persoon wat die Republiek binnekom of verlaat wat, weens ’n vertraging in die reisproses, afsonderlike reisreëlings of enige ander rede, nie ﬁsies by daardie persoon was of kon wees toe daardie persoon deur doeane geprosesseer is by die plek van toegang waardeur daardie persoon die Republiek binnekom of by die plek van uitgang waardeur daardie persoon die Republiek verlaat nie; ‘‘onvolledige klaringsbrief’’ ’n klaringsbrief wat gebruik kan word om goedere vir binnelandse gebruik of ’n doeaneprosedure in die omstandighede uiteengesit in Deel 1 van Hoofstuk 24 te klaar en wat nie al die inligting bevat wat in ’n gewone klaringsbrief ingesluit moet word nie weens die nie-beskikbaarheid van ’n gedeelte van daardie inligting; ‘‘oor-grens kabelkar’’ ’n kabelkar deur middel waarvan goedere ingevoer word in, of uitgevoer word uit, die Republiek; ‘‘oor-grens pyplyn’’ ’n pyplyn waardeur vloeibare of gasprodukte ingevoer word in, of uitgevoer word uit, die Republiek; ‘‘oor-grens spoorwegwa’’ ’n passassiers- of goederewa wat— (a) deel vorm van ’n oor-grens trein wat goedere of reisigers uit die Republiek vervoer, en ook ’n passassiers- of goederewa geskeduleer om deel te vorm van ’n oor-grens trein wat goedere of reisigers uit die Republiek sal vervoer; of (b) deel vorm van ’n oor-grens trein wat goedere of reisigers in die Republiek in vervoer het, en ook ’n passassiers- of goederewa wat deel gevorm het van ’n oor-grens trein wat goedere of reisigers in die Republiek in vervoer het en vanaf waarvan die goedere nog nie afgelaai is of die reisigers nog nie afgeklim het nie; ‘‘oor-grens transmissielyn’’, met betrekking tot elektrisiteit, ’n transmissielyn waardeur elektrisiteit ingevoer word in, of uitgevoer word uit, die Republiek; ‘‘oor-grens trein’’ ’n trein op, of geskeduleer vir, ’n tog— (a) vanaf ’n plek buite die Republiek na ’n bestemming in die Republiek; of (b) vanaf ’n plek in die Republiek na ’n bestemming buite die Republiek; ‘‘oor-grens vervoerband’’ ’n vervoerband deur middel waarvan goedere ingevoer word in, of uitgevoer word uit, die Republiek; ‘‘oorsprong’’, met betrekking tot goedere, die land waarin die goedere geproduseer is, of geag word geproduseer te wees, volgens die reëls van oorsprong wat ingevolge Hoofstuk 8 van die Wet op Doeanereg op die goedere van toepassing is; ‘‘opleweringsverslag’’ ’n verslag wat inligting verskaf soos by reël voorgeskryf mag word aangaande— (a) goedere wat— (i) vir vervoer in houers verpak of, hetsy op palette of op enige ander wyse, gekonsolideer word; (ii) vir vervoer aan boord van ’n vaartuig, vliegtuig, spoorwegwa of voertuig gelaai word; (iii) van ’n vaartuig, vliegtuig, spoorwegwa of voertuig afgelaai word; of 5 10 15 20 25 30 35 40 45 50 55 60 94 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 94 ‘‘importer’’, in relation to goods, means a person who imports goods into the Republic, and includes a person who— (a) at the time of importation— is the owner of the goods that are imported; (i) (ii) carries the risk in respect of the goods that are imported; or (iii) is beneﬁcially interested in any way whatsoever in the goods that are imported; (b) actually transports or attempts to transport the goods into the Republic, except when that person is— (i) a licensed carrier; or (ii) a carrier not located in the Republic and represented in the Republic by a registered agent; or (c) represents, or pretends to be or to represent, a person importing goods or referred to in paragraph (a) or (b), except when that person is a licensed customs broker who as a customs broker represents a person— (i) (ii) importing goods; or referred to in any of those paragraphs; ‘‘import tax’’ means— (a) an ordinary import duty, anti-dumping duty, countervailing duty or safeguard duty imposed in terms of the Customs Duty Act on goods imported into the Republic, and includes a provisional anti-dumping duty, countervailing duty and safeguard duty on such goods; (b) value-added tax imposed in terms of the Value-added Tax Act on goods (c) imported into the Republic; an excise duty, fuel levy, Road Accident Fund levy or environmental levy imposed in terms of the Excise Duty Act on goods imported into the Republic; or (d) any other tax, levy or duty on goods imported into the Republic; ‘‘incomplete clearance declaration’’ means a clearance declaration that may be used to clear goods for home use or a customs procedure in the circumstances set out in Part 1 of Chapter 24 and that does not contain all the information required to be included in a regular clearance declaration due to the unavailability of some of that information; ‘‘inspect’’, as an action performed by a customs officer in relation to goods, includes to perform any or all of the actions referred to in section 722(3); ‘‘international agreement’’ means— (a) an international trade agreement; or (b) a convention, treaty or other international agreement irrespective of its designation, including— (i) any protocol to such agreement; (ii) any annex or appendix or other addition to the agreement or any such protocol; (iii) any regulation or other measure issued under the agreement or any such protocol; (iv) any amendment to the agreement or any such protocol, to any such annex, appendix or other addition, or to any such regulation or other measure; and (v) any other instrument that forms part of the agreement or any such protocol; ‘‘international clearance arrangement’’ means an arrangement for the clearance of goods in accordance with— (a) (b) an agreement between the Republic and another country to regulate, the Convention on Temporary Admission; or otherwise than in accordance with formal clearance requirements— (i) the temporary admission of goods from that country into the Republic; and the temporary export of goods from the Republic to that country; (ii) ‘‘international postal article’’ means a postal article— (a) posted outside the Republic for— (i) delivery inside the Republic; or (ii) transit through the Republic to another country; or (b) posted inside the Republic for delivery outside the Republic; 5 10 15 20 25 30 35 40 45 50 55 60 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 95 Wet No 31 van 2014 95 (iv) uit houers uitgepak of uit gekonsolideerde verpakkings gedekonsolideer word; of (b) leë houers wat afgelaai word, of aan boord gelaai word, van vaartuie of spoorwegwaens; ‘‘padvragbrief’’ ’n dokument deur ’n padvervoerder uitgereik om goedere te vervoer, of die vervoer daarvan te reël, na ’n spesiﬁeke bestemming aan boord van ’n voertuig, en wat as bewys dien dat die vervoerder of daardie persoon— (a) die goedere ontvang het; en (b) onderneem het om die goedere te vervoer of vir die vervoer daarvan te reël ooreenkomstig die bepalings en voorwaardes in die dokument vermeld of waarna in die dokument verwys word; ‘‘pakhuisberging’’ of ‘‘pakhuisbergingsprosedure’’ die doeaneprosedure in artikel 296 beskryf; ‘‘perseel’’ enige terrein, eiendom, gebou, struktuur of enige deel van ’n terrein, eiendom, gebou of struktuur; ‘‘persoon’’ ’n natuurlike persoon of ’n regsentiteit, en ook ’n staatsorgaan of ’n beampte van ’n staatsorgaan, en het ‘‘iemand’’ ’n ooreenstemmende betekenis; ‘‘plaaslike belasting’’, met betrekking tot goedere— (a) belasting op toegevoegde waarde ingevolge die Wet op Belasting op Toegevoegde Waarde opgelê, behalwe belasting op toegevoegde waarde wat binne die omskrywing van ‘‘invoerbelasting’’ val; ’n aksynsreg, brandstofheffing, Padongelukfondsheffing of omgewingsheffing ingevolge die Wet op Aksynsreg gehef, behalwe ’n aksynsreg, brandstofheffing, Padongelukfondsheffing of omgewingsheffing wat binne die omskrywing van ‘‘invoerbelasting’’ val; of enige belasting, heffing of ’n ander belastingheffings-Wet opgelê, behalwe ’n belasting, heffing of reg wat binne die omskrywing van ‘‘invoerbelasting’’ val; reg op goedere ingevolge (b) (c) ‘‘plaaslike vaartuig’’ enige vaartuig by ’n seehawe, landingsplek of ander plek in die Republiek of in die territoriale waters van die Republiek wat nie ’n land-uitgaande vaartuig is nie; ‘‘plek van toegang’’ ’n plek ingevolge artikel 31 of 34 aangewys as ’n plek van toegang vir die beheer van vaartuie, vliegtuie, treine, voertuie, goedere en persone wat die Republiek binnekom; ‘‘plek van uitgang’’ ’n plek ingevolge artikel 31 of 34 aangewys as ’n plek van uitgang vir die beheer van vaartuie, vliegtuie, treine, voertuie, goedere en persone wat die Republiek verlaat; ‘‘polisiebeampte’’ ’n lid van die Suid-Afrikaanse Polisiediens ingestel ingevolge die Wet op die Suid-Afrikaanse Polisiediens, 1995 (Wet No. 68 van 1995); ‘‘poskantoor’’ ook enige huis, gebou, vertrek, voertuig, plek of struktuur waar die Suid-Afrikaanse Poskantoor— (a) posstukke ontvang, sorteer, aﬂewer, opmaak of versend; of (b) enige pos-, spaar-, geldoorplasing- of ander diens lewer, en ook enige briewebus of ander houer deur of met die goedkeuring van die Suid-Afrikaanse Poskantoor vir die ontvangs van posstukke beskikbaar gestel; ‘‘posstuk’’ ’n brief, poskaart, kaartbrief, koevert, boek, pakkie, patroon of monsterpakkie of enige pakket of ander artikel wanneer dit per pos versend word, en ook ’n telegram wanneer dit per pos versend word; ‘‘private bergingspakhuis’’ ’n gelisensieerde perseel wat uitsluitlik deur die lisensiehouer van die perseel gebruik word vir die berging van goedere waarvan die lisensiehouer die eienaar is of waarin die lisensiehouer ’n wesenlike belang het, maar nie ook ’n aksynspakhuis nie; ‘‘produseer’’, met betrekking tot goedere, ook om goedere te plant, te groei, te oes, te vervaardig, te maak, aanmekaar te sit, te myn, te ontgin of te prosesseer of op enige ander wyse goedere te skep of voort te bring; ‘‘produsent’’, met betrekking tot goedere, ’n persoon wat goedere produseer; ‘‘prosedure vir belastingvry-winkels’’ die doeaneprosedure in artikel 316 beskryf; ‘‘prosedure vir tydelike uitvoer’’ die doeaneprosedure in artikel 375 beskryf; ‘‘prosessering’’— (a) met betrekking tot goedere onder die prosedure vir inwaartse prosessering— (i) om ingevoerde goedere te herstel, skoon te maak, op te knap, te verander, aan te pas, te verpak of te herverpak; 5 10 15 20 25 30 35 40 45 50 55 60 96 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 96 ‘‘international postal clearance depot’’ means premises operated by the South African Post Office for the sorting and processing of international postal items for— (a) delivery inside the Republic, in the case of postal items posted outside the Republic for delivery in the Republic; or (b) despatch on board foreign-going vessels or aircraft, cross-border railway carriages or vehicles departing from the Republic, in the case of postal items posted inside the Republic for delivery outside the Republic; ‘‘international trade agreement’’ means an international trade agreement as deﬁned in section 1 of the Customs Duty Act; ‘‘international ‘‘international transit’’ or customs procedure described in section 194(2); ‘‘inward processed compensating products’’ means compensating products— (a) obtained from the processing of imported goods under the inward processing transit procedure’’ means the procedure; and (b) destined for export or exported from the Republic; ‘‘inward processing’’ or ‘‘inward processing procedure’’ means the customs procedure described in section 408; ‘‘inward processing premises’’ means premises referred to in section 630(2)(a); ‘‘issuing association’’ means— (a) in relation to the temporary admission procedure, an association which in terms of the Convention on Temporary Admission or any international agreement referred to in section 280(1)(a)(ii) is authorised to issue CPD or ATA carnets for the temporary admission of goods into the Republic; or in relation to the temporary export procedure, an association which in terms of the Convention on Temporary Admission or any international agreement referred to in section 393(1)(a)(ii) is authorised to issue CPD or ATA carnets for the temporary export of goods from the Republic for temporary admission into another country; ‘‘juristic entity’’ includes— (a) a company, close corporation or co-operative incorporated or registered in (b) terms of legislation whether in the Republic or elsewhere; (b) an association, partnership or club or other body of persons of whatever description, corporate or unincorporated; a trust or trust fund; (c) (d) any entity referred to in paragraph (a), (b) or (c) in liquidation or under judicial management; and the estate of a deceased or insolvent person; (e) ‘‘land border-post’’ means— (a) in relation to vehicles, a road border crossing designated in terms of section 31(1)(d) as a place of entry or exit for vehicles, and persons and goods on board vehicles; or in relation to persons on foot, a road or other border crossing designated in terms of section 31(1)(e) as a place of entry or exit for persons on foot, and goods that such persons have with them; (b) ‘‘LCL container’’ means a container containing goods consigned from one or more consignors to more than one consignees; ‘‘leave’’, in relation to the Republic, means— (a) in the case of a vessel or goods or persons on board a vessel, when the vessel moves out of the territorial waters of the Republic; in the case of an aircraft or goods or persons on board an aircraft, when the aircraft moves out of the airspace above the Republic; in the case of a cross-border train or goods or persons on board a cross-border train, when the train crosses the border out of the Republic; in the case of a vehicle or goods or persons on board a vehicle, when the vehicle crosses the border out of the Republic; in the case of electricity, when the electricity is transmitted through a transmission line out of the Republic; in the case of goods in a cross-border pipeline, when the goods cross the border through the pipeline out of the Republic; in the case of goods on a cross-border cable car or conveyor belt, when the goods cross the border by way of the cable car or conveyor belt out of the Republic; or (b) (c) (d) (e) (f) (g) 5 10 15 20 25 30 35 40 45 50 55 60 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 97 Wet No 31 van 2014 97 (ii) om ingevoerde goedere aan ’n nywerheidsproses te onderwerp; of (iii) om ingevoerde goedere in ’n vervaardigingsproses of vir die produksie van vervaardigde produkte te gebruik; (b) met betrekking tot goedere onder die prosedure vir binnelandse gebruikprosessering— (i) om ingevoerde goedere in kleinhandelmaat te herverpak; (ii) om ingevoerde goedere te herstel, te verander, aan te pas of op te knap; (iii) om ingevoerde goedere aan ’n nywerheidsproses te onderwerp; of (iv) om ingevoerde goedere in ’n vervaardigingsproses of vir die produksie van vervaardigde produkte te gebruik; of (c) met betrekking tot goedere onder die prosedure vir uitwaartse prosessering— (i) om goedere uit die Republiek uitgevoer in die buiteland te herstel, te verander, aan te pas of op te knap; (ii) om goedere uit die Republiek uitgevoer in die buiteland aan ’n nywerheidsproses te onderwerp; of (iii) om goedere uit die Republiek uitgevoer in die buiteland in ’n vervaardigingsproses of vir die produksie van vervaardigde produkte te gebruik, in enige mate, of behoudens enige beperkings of kwaliﬁkasies, soos ingevolge ’n belastingheffings-Wet bepaal mag word; ‘‘publieke bergingspakhuis’’ ’n gelisensieerde perseel wat deur die lisensiehouer van die perseel algemeen beskikbaar gestel word aan kliënte vir die berging van hulle goedere wat nie in vry sirkulasie is nie, maar nie ook— (a) (b) ’n terminaal of depot waar goedere tydelik geberg word nie; ’n staatspakhuis of perseel wat ingevolge artikel 580 met betrekking tot enige bepaalde goedere geag word ’n staatspakhuis te wees nie; en ’n aksynspakhuis nie; (c) ‘‘reël’’ ’n reël ingevolge artikel 903 deur die Kommissaris uitgevaardig; ‘‘regsentiteit’’ ook— (a) ’n maatskappy, beslote korporasie of koöperasie ingelyf of geregistreer ingevolge wetgewing hetsy in die Republiek of elders; ’n vereniging, vennootskap of klub of ander liggaam van persone van watter beskrywing ook al, hetsy ingelyf of nie ingelyf nie; ’n trust of trustfonds; (c) (d) enige entiteit bedoel in paragraaf (a), (b) of (c) wat in likwidasie of onder (b) geregtelike bestuur is; en (e) die boedel van ’n afgestorwe of insolvente persoon; ‘‘regstreekse uitvoer’’, met betrekking tot goedere, die uitvoer van goedere uit die Republiek anders as onder— (a) enige van die volgende doeaneprosedures: (i) Die prosedure vir internasionale transito; (ii) die transverskepingsprosedure; (iii) die prosedure vir tydelike toelating; (iv) die prosedure vir tydelike uitvoer; (v) die prosedure vir belastingvry-winkels; (vi) die voorradeprosedure; (vii) die prosedure vir inwaartse prosessering; of (viii) die prosedure vir uitwaartse prosessering; of ’n ontheffing of uitsluiting van klaringsformaliteite vir uitvoer; (b) ‘‘regulasie’’ ’n regulasie ingevolge artikel 902 deur die Minister uitgevaardig; ‘‘reisiger’’ ’n persoon wat aan boord van ’n vaartuig, vliegtuig, trein of voertuig of te voet reis, maar sluit nie ’n bemanningslid van die vaartuig, vliegtuig, trein of voertuig in nie; ‘‘rekenskaploos’’, met betrekking tot goedere, ’n tekort in goedere volgens enige dokumente of rekords betreffende die goedere, waar die rede vir die tekort nie toegeskryf kan word aan die vernietiging, beskadiging of verlies van die goedere nie; ‘‘Republiek’’ die territoriale gebied van die Republiek van Suid-Afrika, met inbegrip van die binnewaters en territoriale waters bedoel in artikels 3 en 4 van die Wet op Maritieme Sones, 1994 (Wet No. 15 van 1994), en die lugruimte bokant die territoriale gebied en die binnewaters en territoriale waters; ‘‘SADU’’ die Suider-Afrikaanse Doeane-Unie; ‘‘SADU Ooreenkoms’’ die Suider-Afrikaanse Doeane-Unie Ooreenkoms; 5 10 15 20 25 30 35 40 45 50 55 60 98 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 98 (h) in the case of a person on foot or goods that such a person has with him or her, when that person crosses the border out of the Republic; ‘‘licence’’ means a licence issued by the customs authority in terms of Chapter 29, subject to subsection (4) of this section; ‘‘licensed’’ means licensed in terms of Chapter 29, subject to subsection (4) of this section; ‘‘licensee’’ means the holder of a licence, subject to subsection (4) of this section; ‘‘lost’’ or ‘‘loss’’, in relation to goods, means that goods have become lost due to— (a) (b) (c) being left behind or forgotten somewhere; (d) (e) off-loading at the wrong place; or (f) loading on board the wrong vessel, aircraft, railway carriage or vehicle; any other speciﬁc act or occurrence other than the destruction or damage of goods; theft or robbery; falling overboard; ‘‘manifest’’ or ‘‘cargo manifest’’ means a summary of cargo on board or to be off-loaded from a vessel, aircraft, railway carriage or vehicle at a speciﬁc place as reﬂected in the transport documents issued in respect of that cargo; ‘‘means of transport’’ means a vessel, aircraft, locomotive, railway carriage or vehicle engaged in the transport of goods or persons; ‘‘Minister’’ means the Cabinet member responsible for ﬁnance; ‘‘mode of transport’’ means transport by sea, air, rail or road; ‘‘multi-modal transport’’ means the transport of goods from one point to another by switching in the course of the journey from one mode of transport to another; ‘‘multi-purpose sea cargo terminal’’ means any premises within a customs seaport handling any combination of— (a) general cargo; (b) special cargo; (c) bulk cargo; and (d) containers, including empty containers; ‘‘national procedure described in section 194(1); ‘‘non-prosecutable breach’’, in relation to this Act, means a breach of this Act which is not an offence in terms of this Act; ‘‘official’’, in relation to SARS, means— (a) (b) any other employee of SARS; (c) a person employed by another organ of state, including any institution which is not an organ of state, and seconded to SARS to work as a member of the staff; or transit procedure’’ means the customs the Commissioner; transit’’ or ‘‘national (d) a person contracted by SARS to work as a member of the staff otherwise than as an employee; ‘‘on-board operator’’ means— (a) (c) (b) in relation to a vessel, aircraft or train, a person on board the vessel, aircraft or train who is in on-board command19 of the vessel, aircraft or train; in relation to a railway carriage, a person on board the train of which that railway carriage forms part or is scheduled to form part and who is in on-board command of the train; or in relation to a vehicle, the driver of the vehicle or, if the driver drives the vehicle on the instructions of another person in the vehicle, that other person; ‘‘origin’’, in relation to goods, means the country in which the goods were produced or regarded to have been produced according to the rules of origin applicable to the goods in terms of Chapter 8 of the Customs Duty Act; ‘‘outright export’’, in relation to goods, means the export of goods from the Republic otherwise than under— (a) any of the following customs procedures: (i) The international transit procedure; (ii) (iii) (iv) the transhipment procedure; the temporary admission procedure; the temporary export procedure;
19
This refers to the master or captain of a vessel or the pilot or captain of an aircraft, etc., but excludes
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This provision defines the term as referring to the master or captain of a vessel, or the pilot or captain of an aircraft, and excludes harbour pilots in ports and train pilots on tracks.

19. This refers to the master or captain of a vessel or the pilot or captain of an aircraft, etc., but excludes harbour pilots guiding vessels in a port and train pilots guiding trains on a track. 5 10 15 20 25 30 35 40 45 50 55 60 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 99 Wet No 31 van 2014 99 ‘‘SADU lidstaat’’ ’n staat wat ’n lid van SADU is; ‘‘SAID’’ die Suid-Afrikaanse Inkomstediens ingestel deur artikel 2 van die Wet op die Suid-Afrikaanse Inkomstediens, 1997 (Wet No. 34 van 1997); ‘‘SAOG’’ die Suider-Afrikaanse Ontwikkelingsgemeenskap; ‘‘seereisigersterminaal’’ ’n perseel binne ’n doeaneseehawe geleë waar reisigers en bemanning— (a) aan boord gaan of afklim van land-uitgaande vaartuie; en (b) geprosesseer word voordat hulle aan boord gaan, of nadat hulle afgeklim het, 5 van land-uitgaande vaartuie, en ook— (i) alle transitogebiede waardeur reisigers en bemanning moet beweeg onderweg 10 na of vanaf land-uitgaande vaartuie; en ’n algemene seevragterminaal; ’n spesiale seevragterminaal; ’n massa seevragterminaal; ’n houerterminaal; ’n kombinasie seevragterminaal; of ’n meerdoelige seevragterminaal; (ii) alle geriewe gebruik vir of in verband met die bedryf van die terminaal; ‘‘seevragterminaal’’— (a) (b) (c) (d) (e) (f) ‘‘sektorbeheerde goedere’’ goedere in artikel 792 beskryf; ‘‘sekuriteit’’ sekuriteit ingevolge Hoofstuk 31 gestel; ‘‘self-aanslag’’, met betrekking tot invoer- of uitvoerbelasting, ’n bepaling ingevolge ’n belastingheffings-Wet deur ’n persoon wat goedere klaar rakende die belasbaarheid van die goedere en, indien belasbaar, van die bedrag aan invoer- of uitvoerbelasting op die goedere betaalbaar ingevolge daardie Wet; ‘‘SES onderneming’’ ’n ondernemening geleë binne ’n spesiale ekonomiese sone of deel van ’n spesiale ekonomiese sone wat ingevolge artikel 43(2)(c) as ’n doeanebeheergebied aangewys is; ‘‘skade’’12 , met betrekking tot goedere, ook enige agteruitgaan of bederwing van goedere as gevolg van enige handeling of versuim maar wat nie die goedere kommersieel waardeloos laat nie, maar nie ook die diefstal van goedere nie; ‘‘sperdatum vir betaling’’, met betrekking tot— (a) ’n administratiewe boete, die datum voor wanneer of waarop die boete ingevolge Hoofstuk 39 betaal moet word; of (b) enige ander bedrag aan die Kommissaris ingevolge hierdie Wet verskuldig, die datum vir betaling aangedui in ’n kennisgewing wat betaling van die bedrag vereis; ‘‘spesiale ekonomiese sone’’ ’n gebied ingevolge die ‘‘Special Economic Zones Act, 2014’’ (Wet No. 16 van 2014), as ’n spesiale ekonomiese sone aangewys; ‘‘spesiale seevragterminaal’’ ’n perseel wat binne ’n doeaneseehawe geleë is waar vrag van ’n bepaalde soort, hetsy massa- of losmaatvrag, behalwe vrag in houers— (a) afgelaai word, of aan boord gelaai word, van land-uitgaande vaartuie; en (b) tydelik gestoor word nadat dit afgelaai is of voordat dit aan boord gelaai word; ‘‘spoorreisigersterminaal’’ ’n perseel wat op ’n spoorwegstasie geleë is waar reisigers— (a) opklim op, of afklim van, oor-grens spoorwegwaens; en (b) geprosesseer word voordat hulle opklim op, of nadat hulle afgeklim het van, oor-grens spoorwegwaens, en ook— (i) alle transito gebiede waardeur reisigers beweeg onderweg na of van oor-grens spoorwegwaens; en (ii) alle geriewe wat vir of in verband met die bedryf van die terminaal gebruik word; ‘‘spoorvragbrief’’ ’n dokument uitgereik deur ’n spoorvervoerder of ander persoon behoorlik deur ’n spoorvervoerder daartoe gemagtig om vrag te vervoer, of die vervoer daarvan te reël, na ’n spesiﬁeke bestemming aan boord van ’n spoorwegwa, en wat dien as bewys dat die vervoerder of ander persoon—
12
Let wel dat ‘‘skade’’ sy gewone grammatikale betekenis behou en dat die omskrywing, deur gebruik
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This section says “skade” keeps its ordinary meaning, and that “permissible” and “person” are defined for the Act.

12. Let wel dat ‘‘skade’’ sy gewone grammatikale betekenis behou en dat die omskrywing, deur gebruik te maak van die woord ‘‘ook’’, bloot die gewone grammatikale betekenis uitbrei en dit nie vervang nie. 15 20 25 30 35 40 45 50 55 100 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 100 (v) (vi) (vii) (viii) the tax free shop procedure; the stores procedure; the inward processing procedure; or the outward processing procedure; or (b) an exemption or exclusion from export clearance formalities; ‘‘outturn report’’ means a report giving the information as may be prescribed by rule concerning— (a) goods— (i) packed into containers, or consolidated, whether on pallets or in another (ii) way, for transportation; loaded on board a vessel, aircraft, railway carriage or vehicle for transportation; (iii) unloaded from a vessel, aircraft, railway carriage or vehicle; or (iv) unpacked from containers or de-grouped from consolidated packages; or (b) empty containers unloaded from or loaded onto vessels or railway carriages; ‘‘outward processed compensating products’’ means compensating products— (a) obtained from the processing of goods exported from the Republic under the outward processing procedure; and imported under that procedure for home use; (b) ‘‘outward processing’’ or ‘‘outward processing procedure’’ means the customs procedure described in section 454; ‘‘owner’’, in relation to goods, includes a person holding a share in the ownership of goods; ‘‘ownership’’, in relation to goods, includes a share in the ownership of goods; ‘‘package’’ means— (a) any wrapping or outer cover and its contents; (b) any bundle tied together; or (c) ‘‘permissible’’— (a) any single piece in the case of unpacked goods; is not inconsistent with this Act or a tax levying Act; and in relation to a clearance of goods for a customs procedure, means that clearance of the goods for that customs procedure— (i) (ii) would not in the ordinary course of applying this Act result in a refusal by the customs authority to release the goods for that customs procedure; or in relation to a clearance of goods for home use, means that clearance of the goods for home use— (i) (ii) would not in the ordinary course of applying this Act result in a refusal by is not inconsistent with this Act or a tax levying Act; and (b) the customs authority to release the goods for home use;20 ‘‘person’’ means a natural person or a juristic entity, and includes an organ of state or an official of an organ of state; ‘‘place of entry’’ means a place designated in terms of section 31 or 34 as a place of entry for the control of vessels, aircraft, trains, vehicles, goods and persons entering the Republic; ‘‘place of exit’’ means a place designated in terms of section 31 or 34 as a place of exit for the control of vessels, aircraft, trains, vehicles, goods and persons leaving the Republic; ‘‘police officer’’ means a member of the South African Police Service established in terms of the South African Police Service Act, 1995 (Act No. 68 of 1995); ‘‘port authority’’ means the authority in charge of a customs seaport or a customs airport; ‘‘postal article’’ means any letter, postcard, letter card, envelope, book, packet, pattern or sample packet or any parcel or other article when conveyed by post, and includes a telegram when conveyed by post; ‘‘posted’’ means posted at a post office operated by the South African Post Office; ‘‘post office’’ includes any house, building, room, vehicle, place or structure where the South African Post Office— (a) (b) receives, sorts, delivers, make up or dispatch postal articles; or renders any postal, savings, money transfer or other service,
20
See for instance sections 99 and 100 stating the circumstances in which the release of goods for home
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This section points to sections 99 and 100 and defines terms about when goods clearance is acceptable, customs transit, and transit operations.

20. See for instance sections 99 and 100 stating the circumstances in which the release of goods for home use or a customs procedure must or may be refused. 5 10 15 20 25 30 35 40 45 50 55 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 101 Wet No 31 van 2014 101 (a) die vrag ontvang het; en (b) onderneem het om die vrag te vervoer, of die vervoer daarvan te reël, onderhewig aan die bepalings en voorwaardes in die dokument vermeld of waarna in die dokument verwys word; ’n spoorvragterminaal; of ’n spoorreisigersterminaal; tydelik geberg word nadat dit afgelaai is of voordat dit gelaai word; ‘‘spoorvragterminaal’’ ’n perseel wat op ’n spoorwegstasie geleë is waar vrag— (a) afgelaai word, of aan boord gelaai word, van oor-grens spoorwegwaens; en (b) ‘‘spoorwegstasie’’ ook ’n spoorweghalte wat ’n bepaalde landboukundige, myn-, nywerheids- of kommersiële onderneming, kompleks of gebied bedien; ‘‘spoorwegterminaal’’— (a) (b) ‘‘staatspakhuis’’ ’n fasiliteit bedoel in artikel 569(a) of (b) waarheen goedere verwyder moet word wanneer dit ingevolge hierdie Wet, ’n belastingheffings-Wet of ander wetgewing vereis word; ‘‘Suid-Afrikaanse Poskantoor’’ die Suid-Afrikaanse Poskantoor Beperk ingestel ingevolge artikel 3 van die Wet op Pos en Telekommunikasieverwante Aangeleenthede, 1958 (Wet No. 44 van 1958); ‘‘tarieﬁndeling’’, met betrekking tot goedere wat geklaar word vir binnelandse gebruik of ’n doeaneprosedure, die indeling van die goedere onder ’n pos, subpos, tarieﬁtem of ander item soos in ’n belastingheffings-Wet bepaal mag word; ‘‘terminaal’’— (a) (b) (c) (d) (e) ‘‘toelaatbaar’’— (a) met betrekking tot ’n klaring van goedere vir ’n doeaneprosedure, dat klaring ’n seevragterminaal; ’n lugvragterminaal; ’n seereisigersterminaal; ’n lugreisigersterminaal; of ’n spoorwegterminaal; van die goedere vir daardie doeaneprosedure— (i) nie met hierdie Wet of ’n belastingheffings-Wet onbestaanbaar is nie; en (ii) nie in die gewone loop van die implementering van hierdie Wet sou lei tot ’n weiering deur die doeanegesag om die goedere vir daardie doeaneprosedure vry te stel nie; of 5 10 15 20 25 30 (b) met betrekking tot ’n klaring van goedere vir binnelandse gebruik, dat klaring 35 van die goedere vir binnelandse gebruik— (i) nie met hierdie Wet of ’n belastingheffings-Wet onbestaanbaar is nie; en (ii) nie in die gewone loop van die implementering van hierdie Wet sou lei tot ’n weiering deur die doeanegesag om die goedere vir binnelandse gebruik vry te stel nie;13 ‘‘toepassingsfunksie’’, met betrekking tot die doeanegesag of ’n doeanebeampte, ’n bevoegdheid of plig wat ingevolge hierdie Wet of ’n belastingheffings-Wet aan die doeanegesag opgedra is of aan ’n doeanebeampte opgedra of gedelegeer is— (a) om hierdie Wet of ’n belastingheffings-Wet te implementeer en toe te pas; of (b) om hulp te verleen met die implementering of toepassing van ander wetgewing in Hoofstuk 35 of 36 bedoel; ‘‘transito’’, met betrekking tot goedere, nasionale transito, internasionale transito of aksynspakhuistransito van goedere, soos in die samehang toepaslik mag wees; ‘‘transito-operasie’’— (a) met betrekking tot goedere onder die prosedure vir nasionale of internasionale transito, ook— (i) die ontvangs van goedere om daardie prosedure uit te voer; (ii) die vervoer van daardie goedere onder daardie prosedure; en (iii) die aﬂewering van daardie goedere onder daardie prosedure by die bestemde doeanebeheergebied; en (b) met betrekking tot goedere onder die prosedure vir aksynspakhuistransito, ook— (i) die ontvangs van goedere om daardie prosedure uit te voer; (ii) die vervoer van daardie goedere onder daardie prosedure; en 40 45 50 55
13
Kyk byvoorbeeld artikels 99 en 100 wat die omstandighede vermeld waarin die vrystelling van
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This section points readers to articles 99 and 100, which set out when release of goods for home use or under a customs procedure must or may be refused.

13. Kyk byvoorbeeld artikels 99 en 100 wat die omstandighede vermeld waarin die vrystelling van goedere vir binnelandse gebruik of ’n doeaneprosedure geweier moet of kan word. 102 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 102 and includes any pillar box or other receptacle provided by or with the approval of the South African Post Office for the reception of postal articles; ‘‘premises’’ means any site, property, building, structure or any part of a site, property, building or structure; ‘‘private storage warehouse’’ means licensed premises used exclusively by the licensee of the premises for the storage of goods owned by the licensee or in which the licensee has a material interest, but excludes an excise warehouse; ‘‘processing’’ means— (a) in relation to goods under the inward processing procedure— (i) (ii) (iii) to repair, clean, recondition, alter, adapt, pack or re-pack imported goods; to subject imported goods to an industrial process; or to use imported goods in a manufacturing process or for the production of manufactured products; (b) (c) in relation to goods under the home use processing procedure— (i) (ii) (iii) (iv) to repack imported goods in retail quantities; to repair, alter, adapt or recondition imported goods; to subject imported goods to an industrial process; or to use imported goods in a manufacturing process or for the production of manufactured products; or in relation to goods under the outward processing procedure— (i) to repair, alter, adapt or recondition goods exported from the Republic abroad; to subject goods exported from the Republic to an industrial process abroad; or to use goods exported from the Republic in a manufacturing process or for the production of manufactured products abroad, (ii) (iii) to any extent, or subject to any limitations or qualiﬁcations, as may be determined in terms of a tax levying Act; ‘‘produce’’, in relation to goods, includes plant, grow, harvest, manufacture, make, assemble, mine, extract or process goods or in any other way create or bring forth goods; ‘‘producer’’, in relation to goods, means a person who produces goods; ‘‘prohibited goods’’ means goods described in section 774;21 ‘‘prosecutable breach’’, in relation to this Act, means a breach of this Act which is an offence in terms of this Act; ‘‘prosecution avoidance penalty’’ means an administrative penalty of a type referred to in section 878; ‘‘provisional clearance declaration’’ means a clearance declaration that may be used to clear goods for home use or a customs procedure in the circumstances set out in Part 1 of Chapter 24 and that contains information provisionally included in the declaration pending subsequent conﬁrmation or correction; ‘‘public storage warehouse’’ means licensed premises made available by the licensee of the premises to clients generally for the storage of their goods that are not in free circulation, but excludes— (a) a terminal or depot where goods are temporarily stored; (b) a state warehouse or premises regarded in relation to any speciﬁc goods to be a state warehouse in terms of section 580; and an excise warehouse; temporarily stored after being off-loaded or before being loaded; (c) ‘‘rail cargo terminal’’ means premises on a railway station where cargo is— (a) off-loaded from, or loaded on board, cross-border railway carriages; and (b) ‘‘rail consignment note’’ means a document issued by a rail carrier or other person duly authorised by a rail carrier to transport, or to arrange the transport of, cargo to a speciﬁc destination on board a railway carriage, and which serves as proof that the carrier or other person— (a) has received the cargo; and (b) has undertaken to transport, or to arrange the transport of, the cargo on the 5 10 15 20 25 30 35 40 45 50 55 terms and conditions stated or referred to in the document; ‘‘rail travellers terminal’’ means premises on a railway station where travellers— (a) board, or disembark from, cross-border railway carriages; and 60 21. ‘‘Prohibited goods’’ excludes counterfeit goods which are dealt with separately in Chapter 36. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 103 Wet No 31 van 2014 103 (iii) die aﬂewering van daardie goedere onder daardie prosedure by die bestemde aksynspakhuis; ‘‘transverskeping’’ of ‘‘transverskepingsprosedure’’ die doeaneprosedure in artikel 242 beskryf; ‘‘trein’’ ’n lokomotief met of sonder enige passassiers-, goedere- of ander spoorwegwaens daarby aangeheg, met en bykomstighede van sodanige lokomotief of spoorwegwa en enige apparaat of toerusting op of aan sodanige lokomotief of spoorwegwa gemonteer; ‘‘trok’’ ’n voertuig— (a) met ’n bruto voertuigmassa van meer as 3 500 kilogram;14 en (b) wat vir die vervoer van goedere ontwerp of aangepas is; ‘‘tydelike berging’’, met betrekking tot goedere, die berging van goedere by— (a) ’n terminaal totdat die goedere— (i) aan boord van ’n vaartuig, vliegtuig, spoorwegwa of voertuig by die inbegrip van die toebehore terminaal gelaai word; of (iii) van die terminaal verwyder word; of ’n depot totdat die goedere van die depot verwyder word, (b) maar nie ook die berging van goedere wanneer die goedere by die terminaal of depot kragtens ’n lasgewing ingevolge artikel 580(1) gehou word nie; ‘‘tydelike toelating’’ of ‘‘prosedure vir tydelike toelating’’ die doeaneprosedure in artikel 263 beskryf; ‘‘tydelike uitvoer’’, met betrekking tot goedere, die uitvoer van goedere onder die prosedure vir tydelike uitvoer; ‘‘uitreikingsvereniging’’— (a) met betrekking tot die prosedure vir tydelike toelating, ’n vereniging wat ingevolge die ‘‘Convention on Temporary Admission’’ of enige internasionale ooreenkoms bedoel in artikel 280(1)(a)(ii) gemagtig is om CPD of ATA carnets uit te reik vir die tydelike toelating van goedere in die Republiek; of (b) met betrekking tot die prosedure vir tydelike uitvoer, ’n vereniging wat ingevolge die ‘‘Convention on Temporary Admission’’ of enige internasionale ooreenkoms bedoel in artikel 393(1)(a)(ii) gemagtig is om CPD of ATA carnets uit te reik vir die tydelike uitvoer van goedere uit die Republiek vir tydelike toelating in ’n ander land; ‘‘uitvoer na die Republiek’’, met betrekking tot goedere, die neem, versending of vervoer van goedere van buite die Republiek na ’n bestemming in die Republiek; ‘‘uitvoer uit die Republiek’’, met betrekking tot goedere, die vervoer, neem, versending of verwydering van goedere uit die Republiek, behoudens artikels 2(a) en 30; ‘‘uitvoerbelasting’’— (a) ’n uitvoerbelasting ingevolge die Wet op Doeanereg gehef op goedere uit die Republiek uitgevoer; of (b) enige ander belasting, heffing of reg op goedere wat uit die Republiek uitgevoer word;15 ‘‘uitvoerder’’16— (a) met betrekking tot goedere uitgevoer of bestem vir uitvoer uit die Republiek, die persoon wat daardie goedere uitgevoer het, in die proses is om dit uit te voer of voornemens is om dit uit te voer, uit die Republiek; of (b) met betrekking tot goedere uitgevoer of bestem vir uitvoer na die Republiek, die persoon wat daardie goedere uitgevoer het, in die proses is om dit uit te voer of voornemens is om dit uit te voer, na die Republiek, en ook— (i) ’n persoon wat op die tydstip waarop die goedere uitgevoer word of in die proses is om uitgevoer te word uit of na die Republiek— (aa) die eienaar van die goedere is;
14
Kyk Nasionale Padverkeerswet,1996 (Wet No. 93 van 1996).
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This section refers to the National Road Traffic Act, 1996 (Act No. 93 of 1996).

14. Kyk Nasionale Padverkeerswet,1996 (Wet No. 93 van 1996).
15
Soos die heffing ingevolge die ‘‘Diamond Export Levy Act, 2007’’ (Wet No. 15 van 2007), op
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This section defines several customs terms, including exporter, declare, regular clearance declaration, and release.

15. Soos die heffing ingevolge die ‘‘Diamond Export Levy Act, 2007’’ (Wet No. 15 van 2007), op diamante uit die Republiek uitgevoer. Let wel dat geen uitvoerbelasting ingevolge die Doeane- en Aksynswet opgelê is op goedere uit die Republiek uitgevoer nie. 16. ‘‘Uitvoerder’’ word op twee wyses in die Wet gebruik. Eerstens, as ’n persoon wat goedere van die Republiek uitvoer na ’n ander land, en, tweedens, as ’n persoon wat goedere uitvoer uit ’n ander land na die Republiek. Kyk omskrywings van ‘‘uitvoer uit die Republiek’’ en ‘‘uitvoer na die Republiek’’. 5 10 15 20 25 30 35 40 45 50 104 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 104 (b) are processed before boarding, or after disembarking from, cross-border railway carriages, and includes— (i) all transit areas through which travellers must proceed to or from cross-border railway carriages; and (ii) all facilities used for or in connection with the operation of the terminal; ‘‘railway station’’ includes a railway siding serving a speciﬁc agricultural, mining, industrial or commercial enterprise, complex or area; ‘‘railway terminal’’ means— (a) a rail cargo terminal; or (b) a rail travellers terminal; ‘‘recognised cause’’, in relation to— (a) goods that were damaged, destroyed, lost or unaccounted for, means a cause set out in section 544(1), 545(1), 546(1) or 547(1); or (b) compensating products that were damaged, destroyed, lost or unaccounted for, means a cause set out in section 551(1), 552(1), 553(1) or 554(1); ‘‘registered’’ means registered in terms of Chapter 28, subject to subsection (4) of this section; ‘‘regular clearance declaration’’ means a clearance declaration that must be used for the clearance of goods for home use or a customs procedure in circumstances where a clearance declaration referred to in section 164(1)(b), (c), (d), (e) or (f) is not allowed; ‘‘regulation’’ means a regulation made by the Minister in terms of section 902; ‘‘re-imported unaltered goods’’ means goods imported into the Republic that— (a) were previously exported from the Republic, whether temporarily or outright; and (b) whilst abroad, have not undergone any manufacturing, processing or repairs except maintenance in connection with their use abroad; ‘‘release’’, in relation to goods, means a decision by the customs authority to allow the goods— (a) into free circulation, in the case of imported goods that are cleared for home use; or to be dealt with in accordance with a speciﬁc customs procedure, in the case of goods that are cleared for that customs procedure; (b) ‘‘release agent’’, in relation to goods, means the licensee of the customs controlled area where the goods are located immediately before their release for home use or a customs procedure; ‘‘release notiﬁcation’’ means a notiﬁcation in terms of section 180 stating that goods have been released for home use or a customs procedure; ‘‘Republic’’ means the territory of the Republic of South Africa, including its internal and territorial waters referred to in sections 3 and 4 of the Maritime Zones Act, 1994 (Act No. 15 of 1994), and the airspace above its territory and internal and territorial waters; ‘‘restricted goods’’ means goods described in section 783; ‘‘reusable transport equipment’’ means containers, pallets, packing material or other transport equipment designed for continuous reuse in the transport of goods in the ordinary course of trade; ‘‘reward’’, in relation to the transport of goods or travellers, includes any form of consideration received or to be received wholly or partly in connection with the transport of the goods or travellers, irrespective of the person by whom or to whom the consideration has been or is to be paid or given; ‘‘road waybill’’ means a document issued by a road carrier to transport, or to arrange the transport of, goods to a particular destination on board a vehicle, and which serves as proof that the carrier or that person— (a) has received the goods; and (b) has undertaken to transport, or to arrange the transport of, the goods on the terms and conditions stated or referred to in the document; ‘‘rule’’ means a rule made by the Commissioner in terms of section 903; ‘‘SACU’’ means the Southern African Customs Union; ‘‘SACU Agreement’’ means the Southern African Customs Union Agreement; ‘‘SACU member state’’ means a state which is a member of SACU; ‘‘SADC’’ means the Southern African Development Community; ‘‘safeguard measure’’ means a safeguard measure within the meaning of the International Trade Administration Act; 5 10 15 20 25 30 35 40 45 50 55 60 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 105 Wet No 31 van 2014 105 (ii) (iii) (bb) die risiko ten opsigte van die goedere dra; of (cc) op watter wyse ook al ’n voordelige belang in die goedere het; ’n persoon wat die goedere feitelik self vervoer of poog om dit uit of na die Republiek te vervoer, behalwe waar daardie persoon— (aa) ’n gelisensieerde vervoerder is; of (bb) ’n vervoerder is wat nie in die Republiek gesetel is nie en in die 5 Republiek deur ’n geregistreerde agent verteenwoordig word; of ’n persoon wat ’n persoon bedoel in paragraaf (a) of (b) of paragraaf (i) of (ii) verteenwoordig of voorgee om so ’n persoon te wees of te verteenwoordig, behalwe waar daardie persoon ’n gelisensieerde doeanemakelaar is wat as doeanemakelaar ’n persoon in enige van daardie paragrawe bedoel, verteenwoordig; ‘‘uitvoerprosedure’’ die doeaneprosedure in artikel 362 beskryf; ‘‘uitwaarts produkte— (a) wat verkry word uit die prosessering van goedere wat uit die Republiek onder geprosesseerde kompenserende produkte’’ kompenserende die prosedure vir uitwaartse prosessering uitgevoer is; en (b) onder daardie prosedure vir binnelandse gebruik ingevoer word; ‘‘uitwaartse prosessering’’ of ‘‘prosedure vir uitwaartse prosessering’’ die doeaneprosedure in artikel 454 beskryf; ‘‘vaartuig’’— (a) ’n tuig van watter aard ook al wat die vermoë het om in, op of onder water te beweeg, hetsy self-aangedrewe, of nie; ’n skeertuig; of enige drywende struktuur, hetsy geanker, of nie, (b) (c) en ook die toebehore en bykomstighede van so ’n tuig of drywende struktuur en enige apparaat of toerusting op of aan sodanige tuig of drywende struktuur gemonteer; ‘‘vastebedragboete’’ ’n administratiewe boete van ’n tipe in artikel 876 bedoel; ‘‘verbode goedere’’ goedere in artikel 774 beskryf;17 ‘‘vergeselde bagasie’’, met betrekking tot ’n persoon wat die Republiek binnekom of verlaat, alle goedere wat so ’n persoon aan, of ﬁsies saam met, hom of haar het ten tye van doeaneprosessering by die plek van toegang of uitgang waardeur so iemand die Republiek binnekom of gaan verlaat;18 ‘‘vergoeding’’, met betrekking tot die vervoer van goedere of reisigers, ook enige vorm van teenprestasie wat, ten volle of ten dele, ontvang is of sal word in verband met die vervoer van die goedere of reisigers, ongeag die persoon deur wie of aan wie die teenprestasie betaal of gegee is of sal word; ‘‘verklaar’’19, met betrekking tot goedere— (a) om goedere aan die doeanegesag te toon; en (b) om aan die doeanegesag al die inligting in verband met die goedere te verstrek wat deur die doeanegesag vir die doeleindes van hierdie Wet benodig word, met inbegrip van enige inligting wat nodig is om te bepaal of— (i) die goedere belasbaar is, en, indien wel, om enige belasting op die goedere betaalbaar, te bereken; (ii) die goedere goedere is wat geklaar moet word vir binnelandse gebruik of ’n doeaneprosedure; 17. ‘‘Verbode goedere’’ sluit uit nagemaakte goedere wat afsonderlik in Hoofstuk 36 behandel word.
18
Dit sluit in alle artikels wat as iemand se bagasie of oorgewigbagasie ingeboek is ongeag of daardie
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This section says which baggage and duty-free goods are treated as included, and that duty-free goods must be with the traveler when Customs processes them.

18. Dit sluit in alle artikels wat as iemand se bagasie of oorgewigbagasie ingeboek is ongeag of daardie bagasie so iemand vergesel het, of gaan vergesel, op dieselfde vaartuig, vliegtuig, trein of voertuig waarin daardie persoon die Republiek binnegekom het of gaan verlaat, en of daardie bagasie aangekom het, of versend gaan word, aan boord van ’n ander vaartuig, vliegtuig, trein of voertuig. Dit sluit ook in enige goedere gekoop of verkry deur so iemand van ’n belastingvry-winkel by die plek van toegang nadat die persoon die Republiek binnegekom het. Die enigste voorwaarde is dat die reisiger die goedere aan of ﬁsies saam met hom of haar moet hê ten tye van prosessering deur Doeane. Bagasie wat nie saam met die reisiger is ten tye van prosessering deur Doeane nie, is ‘‘onvergeselde bagasie’’ soos omskryf.
19
Die idee van ‘‘verklaring’’ van goedere dui nie daarop dat die goedere ‘‘geklaar word’’ vir
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This section defines customs terms and says that declaring goods to a customs officer does not automatically mean the goods are cleared.

19. Die idee van ‘‘verklaring’’ van goedere dui nie daarop dat die goedere ‘‘geklaar word’’ vir binnelandse gebruik of ’n doeaneprosedure nie. Die verklaring of openbaarmaking van goedere aan ’n doeanebeampte kan lei (maar nie noodwendig nie) tot die klaring van die goedere afhangende van die waarde van die goedere, die aard van die goedere, ens. 10 15 20 25 30 35 40 45 106 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 106 ‘‘SARS’’ means the South African Revenue Service established by section 2 of the South African Revenue Service Act, 1997 (Act No. 34 of 1997); ‘‘sea cargo terminal’’ means— (a) a general sea cargo terminal; (b) a special sea cargo terminal; (c) a bulk sea cargo terminal; (d) a container terminal; (e) (f) ‘‘sea travellers terminal’’ means premises within a customs seaport where travellers and crew— (a) board, or disembark from, foreign-going vessels; and (b) are processed before boarding, or after disembarking from, foreign-going a combination sea cargo terminal; or a multi-purpose sea cargo terminal; 5 10 vessels, and includes— (i) all transit areas through which travellers and crew must proceed to or 15 from foreign-going vessels; and (ii) all facilities used for or in connection with the operation of the terminal; ‘‘sectorally controlled goods’’ means goods described in section 792; ‘‘security’’ means security provided in terms of Chapter 31; ‘‘seize’’, in relation to goods, means to take physical possession of the goods without divesting a person of ownership of the goods; ‘‘self-assessment’’, in relation to import or export tax, means a determination in terms of a tax levying Act by a person clearing goods concerning the taxability of the goods and, if taxable, of the amount of import or export tax payable on the goods in terms of that Act; ‘‘SEZ enterprise’’ means an enterprise within a special economic zone or part of a special economic zone designated in terms of section 43(2)(c) as a customs controlled area; ‘‘simpliﬁed clearance declaration’’ means a clearance declaration that may be used to clear goods for home use or a customs procedure in accordance with simpliﬁed clearance requirements— (a) referred to in Part 3 of Chapter 24; or (b) that may be prescribed by rule for accredited persons in terms of Chapter 30; ‘‘South African Post Office’’ means the South African Post Office Limited established in terms of section 3 of the Post and Telecommunication-Related Matters Act, 1958 (Act No. 44 of 1958); ‘‘special economic zone’’ means an area designated as a special economic zone in terms of the Special Economic Zones Act, 2014 (Act No. 16 of 2014); ‘‘special sea cargo terminal’’ means premises within a customs seaport where cargo of a speciﬁc type, whether bulk or break bulk cargo, but other than cargo in containers is— (a) off-loaded from, or loaded on board, foreign-going vessels; and (b) temporarily stored after being off-loaded or before being loaded; ‘‘state warehouse’’ means a facility referred to in section 569(a) or (b) to which goods must be removed when required in terms of this Act, a tax levying Act or other legislation; ‘‘storage warehouse’’ means a public or private storage warehouse; ‘‘stores’’ means goods taken on board a foreign-going vessel, foreign-going aircraft or cross-border train, whether in the Republic or elsewhere, exclusively for the purpose of meeting the reasonable needs of the next voyage of the vessel, aircraft or train, including stopovers, and includes goods intended to be used— (a) as provisions for travellers and crew on board the vessel, aircraft or train during that voyage; (b) for the operation of the vessel, aircraft or train on that voyage; (c) for the maintenance of the vessel, aircraft or train during that voyage; or (d) as tax free items for sale on board the vessel, aircraft or train to travellers and crew, in the case of a vessel, aircraft or train entitled in terms of section 349 to sell tax free items to travellers and crew, but excludes any goods prescribed by rule; ‘‘stores procedure’’ means the customs procedure described in section 335; ‘‘stores supplier’’ means a person conducting business by supplying stores to foreign-going vessels, foreign-going aircraft or cross-border trains, whether those stores are goods in free circulation or goods not in free circulation; 20 25 30 35 40 45 50 55 60 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 107 Wet No 31 van 2014 107 (iii) die goedere nie verbode, beperkte, sektorbeheerde of nagemaakte goedere is nie; en (iv) die goedere vrygestel mag word vir binnelandse gebruik of die doeaneprosedure waarvoor die goedere geklaar word; ‘‘verkorte klaringsbrief’’ ’n klaringsbrief wat gebruik mag word om goedere vir binnelandse gebruik of ’n doeaneprosedure te klaar ooreenkomstig verkorte klaringsvereistes— (a) (b) wat ingevolge Hoofstuk 30 by reël voorgeskryf mag word vir geakkrediteerde in Deel 3 van Hoofstuk 24 bedoel; of persone; (f) (e) (c) (d) (b) ‘‘verlaat’’, met betrekking tot die Republiek— (a) in die geval van ’n vaartuig of goedere of persone aan boord van ’n vaartuig, wanneer die vaartuig uit die territoriale waters van die Republiek beweeg; in die geval van ’n vliegtuig of goedere of persone aan boord van ’n vliegtuig, wanneer die vliegtuig uit die lugruimte bokant die Republiek beweeg; in die geval van ’n oor-grens trein of goedere of persone aan boord van ’n oor-grens trein, wanneer die trein oor die grens uit die Republiek uitgaan; in die geval van ’n voertuig of goedere of persone aan boord van ’n voertuig, wanneer die voertuig oor die grens uit die Republiek uitgaan; in die geval van elektrisiteit, wanneer die elektrisiteit deur ’n transmissielyn uit die Republiek versend word; in die geval van goedere in ’n oor-grens pyplyn, wanneer die goedere deur die pyplyn oor die grens uit die Republiek uitgaan; in die geval van goedere op ’n oor-grens kabelkar of vervoerband, wanneer die goedere by wyse van die kabelkar of vervoerband oor die grens uit of die Republiek uitgaan; of in die geval van ’n voetganger of goedere wat so ’n persoon by hom of haar het, wanneer daardie persoon oor die grens uit die Republiek uitgaan; ‘‘verlore’’ of ‘‘verlies’’, met betrekking tot goedere, dat goedere verlore geraak het as gevolg daarvan dat dit— (a) gesteel of geroof is; (b) oorboord geval het; (c) (d) aan boord van ’n verkeerde vaartuig, vliegtuig, spoorwegwa of voertuig gelaai agtergelaat of iewers vergeet is; (g) (h) is; (e) by ’n verkeerde plek afgelaai is; of (f) verlore geraak het as gevolg van enige ander spesiﬁeke handeling of gebeurtenis, anders as die vernietiging of beskadiging van die goedere; ‘‘vernietig’’, met betrekking tot goedere, ook enige handeling of gebeurtenis wat veroorsaak dat die goedere kommersieel waardeloos raak;20 ‘‘verpakking’’— (a) enige omhulsel of buitebedekking en die inhoud daarvan; (b) enige bondel wat saamgebind is; of (c) ‘‘vervoerder’’— (a) enige enkel stuk in die geval van onverpakte goedere; ’n skeepvaart- of lugredery of ander persoon wat besigheid doen deur goedere of reisigers per see of lug teen vergoeding te vervoer; iemand wat besigheid doen deur goedere of reisigers per spoor teen vergoeding te vervoer; ’n persoon wat besigheid doen deur goedere per trok of reisigers per bus teen voergoeding te vervoer; of ’n persoon wat— (i) ’n besigheid bedryf wat die verkoop of verhuur van goedere, of die handeldryf in goedere op enige ander wyse, of die verpakking, herstel, opknapping, prosessering of produksie van goedere behels; en (b) (c) (d) (ii) daardie goedere in die loop van die bedryf van daardie besigheid vervoer; ‘‘vervoerdokument’’, met betrekking tot vrag vervoer aan boord van— (a) ’n vaartuig, ’n ladingsbrief of ander soortgelyke dokument ten opsigte van die vervoer van daardie vrag uitgereik;
20
Let wel dat ‘‘vernietig’’ sy gewone grammatikale betekenis behou en dat die omskrywing, deur
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This section defines terms used in the Customs Control Act, including different kinds of declarations, tax-related terms, terminals, temporary procedures, and related Acts.

20. Let wel dat ‘‘vernietig’’ sy gewone grammatikale betekenis behou en dat die omskrywing, deur gebruik te maak van die woord ‘‘ook’’, bloot die gewone grammatikale betekenis uitbrei en dit nie vervang nie. 5 10 15 20 25 30 35 40 45 50 55 108 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 108 ‘‘supplementary clearance declaration’’ means a clearance declaration that supplements— (a) a provisional clearance declaration by conﬁrming or correcting clearance information provided provisionally; or (b) an incomplete clearance declaration by providing all outstanding clearance 5 information required for a regular clearance; ‘‘supporting document’’ includes a document referred to in section 176; ‘‘tariff classiﬁcation’’, in relation to goods that are cleared for home use or a customs procedure, means the classiﬁcation of the goods under a heading, subheading, tariff item or other item as may be speciﬁed in a tax levying Act; ‘‘tax’’, in relation to goods, means an import tax, export tax or domestic tax on goods; ‘‘taxable’’, in relation to goods, indicates that an import or export tax has been imposed on the goods in terms of a tax levying Act; ‘‘Tax Administration Act’’ means the Tax Administration Act, 2011 (Act No. 28 of 2011); ‘‘tax due status’’ means a tax status described in section 134(1); ‘‘tax free status’’ means a tax status described in section 134(2); ‘‘tax free shop’’ means premises from where goods are sold in accordance with the tax free shop procedure, and includes any storage facilities on the premises;22 ‘‘tax free shop procedure’’ means the customs procedure described in section 316; ‘‘tax levying Act’’ means any legislation, other than this Act, imposing or imposing and regulating the administration of a speciﬁc tax on goods, and includes any of the following Acts together with any rules, regulations or other subordinate legislation issued in terms of any of those Acts and any international agreements that are regarded to be part of any of those Acts: (a) The Customs Duty Act; (b) (c) (d) (e) ‘‘tax refundable status’’ means a tax status described in section 134(3); ‘‘temporary admission’’ or ‘‘temporary admission procedure’’ means the customs procedure described in section 263; ‘‘temporary export’’, in relation to goods, means the export of goods under the temporary export procedure; ‘‘temporary export procedure’’ means the customs procedure described in section 375; ‘‘temporary storage’’, in relation to goods, means the storage of goods at— (a) a terminal until the goods are— the Value-added Tax Act; the Excise Duty Act; the Diamond Export Levy Act, 2007 (Act No. 15 of 2007); and the Diamond Export Levy Administration Act, 2007 (Act No. 14 of 2007); (i) (ii) loaded on board a vessel, aircraft, railway carriage or vehicle at the terminal; or removed from the terminal; or (b) a depot until the goods are removed from the depot, but excludes the storage of goods when the goods are retained at the terminal or depot under a direction in terms of section 580(1); ‘‘terminal’’ means— (a) a sea cargo terminal; (b) an air cargo terminal; (c) a sea travellers terminal; (d) an air travellers terminal; or (e) ‘‘this Act’’ includes— (a) (b) any notices of general application published by the Minister in terms of a the regulations and the rules; a railway terminal; (c) provision of this Act in the Gazette; and any international agreement that— (i) has been enacted into law whether before or after this Act took effect; and is as such binding for the purposes of a matter dealt with in this Act; (ii)
22
These facilities are not a private customs warehouse, but part of the tax free shop.
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This section says the facilities are part of the tax free shop, not a private customs warehouse, and it defines a range of customs terms.

22. These facilities are not a private customs warehouse, but part of the tax free shop. 10 15 20 25 30 35 40 45 50 55 60 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 109 Wet No 31 van 2014 109 (b) (c) (d) ’n vliegtuig, ’n lugvragbrief of ander soortgelyke dokument ten opsigte van die vervoer van daardie vrag uitgereik; ’n spoorwegwa, ’n spoorvragbrief of ander soortgelyke dokument ten opsigte van die vervoer van daardie vrag uitgereik; of ’n voertuig, ’n padvragbrief, pad manifes of ander soortgelyke dokument ten opsigte van die vervoer van daardie vrag uitgereik; ‘‘vervolgbare breuk’’, met betrekking tot hierdie Wet, ’n breuk van hierdie Wet wat ’n misdryf ingevolge hierdie Wet is; ‘‘vliegtuig’’ ’n tuig van watter aard ook al, wat die vermoë het om te vlieg, hetsy self-aangedrewe of nie, en ook daardie tuig se onderdele en bybehore asook enige toestel of toerusting wat daarop of daaraan gemonteer is; ‘‘voertuig’’— (a) trok, sleepwa, semi-sleepwa, ’n motorkar, bus, mini-bus, vervoerwa, motorﬁets, wa, karretjie, ﬁets, kruiwa of ander karweimiddel van watter aard ook al, wat die vermoë het om op land te beweeg, hetsy self-aangedrewe of nie, en ook die toebehore en bykomstighede daartoe en enige apparaat of toerusting daarop of daaraan gemonteer; (b) enige kombinasie van gekoppelde voertuie in paragraaf (a) bedoel wat as ’n (c) eenheid beweeg of kan beweeg; of enige pakdier wanneer gebruik word as ’n karweimiddel, en ook dier se tuig en gerei en enige karretjie, apparaat of artikel deur die dier getrek, maar nie ook ’n vliegtuig, vaartuig, trein, lokomotief of spoorwegwa nie; ‘‘voorlopige klaringsbrief’’ ’n klaringsbrief wat gebruik kan word om goedere vir binnelandse gebruik of ’n doeaneprosedure in die omstandighede vermeld in Deel 1 van Hoofstuk 24 te klaar en wat inligting bevat wat voorlopig in die klaringsbrief ingesluit word hangende daaropvolgende bevestiging of regstelling; ‘‘voorrade’’ goedere wat aan boord van ’n land-uitgaande vaartuig, land-uitgaande vliegtuig of oor-grens trein, hetsy in die Republiek of elders, geneem is uitsluitlik vir die doel om aan die redelike behoeftes vir die volgende vaart, vlug of tog van die vaartuig, vliegtuig of trein, asook vir plekke waar daar aangedoen word, te voldoen, en sluit goedere in wat bestem is om gebruik te word— (a) vir die behoeftes van reisigers en bemanning aan boord van die vaartuig, vliegtuig of trein gedurende daardie vaart, vlug of tog; (b) vir die operatiewe behoeftes van die vaartuig, vliegtuig of trein op daardie vaart, vlug of tog; (c) vir die instandhouding van die vaartuig, vliegtuig of trein gedurende daardie vaart, vlug of tog; of (d) vir verkoop as belastingvry artikels aan reisigers en bemanning aan boord van die vaartuig, vliegtuig of trein, in die geval van ’n vaartuig, vliegtuig of trein wat ingevolge artikel 349 gemagtig is om belastingvry artikels aan reisigers en bemanning te verkoop, maar nie ook enige goedere wat by reël voorgeskryf word nie; ‘‘voorradeverskaffer’’ ’n persoon wat besigheid doen deur voorrade aan land-uitgaande vaartuie, land-uitgaande vliegtuie of oor-grens treine te verskaf, ongeag of daardie voorrade goedere in vry sirkulasie is of goedere is wat nie in vry sirkulasie is nie; ‘‘voorradeprosedure’’ die doeaneprosedure in artikel 335 beskryf; ‘‘vrag’’, met betrekking tot ’n vaartuig, vliegtuig, spoorwegwa of voertuig, enige goedere wat aan boord is, of aan boord gelaai gaan word, of afgelaai is, van ’n vaartuig, vliegtuig, spoorwegwa of voertuig, maar nie ook— (a) voorrade nie; en (b) die vergeselde en onvergeselde bagasie van reisigers en bemanningslede nie; ‘‘vragstatus’’, met betrekking tot vrag wat per see ingevoer is in, of uitgevoer gaan word uit, die Republiek, enige van die volgende simbole wat gebruik word om die vorm aan te dui waarin die vrag ingevoer is of uitgevoer gaan word: (a) ‘‘FCL’’ om aan te dui dat die vrag behouer is in ’n FCL houer of FCL (groeperings)houer; ‘‘LCL’’ om aan te dui dat die vrag behouer is in ’n LCL houer; ‘‘Losmaat ‘‘ om aan te dui dat die vrag in los maat is; of ‘‘Massa’’ om aan te dui dat die vrag in massa is; (b) (c) (d) ‘‘vragverslagdoener’’, met betrekking tot vrag wat aan boord is, of aan boord gelaai gaan word, of afgelaai is, van ’n vaartuig of vliegtuig, iemand wat ingevolge ’n vervoerkontrak deur daardie persoon met die versender van die vrag of enige 5 10 15 20 25 30 35 40 45 50 55 60 110 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 110 ‘‘train’’ means a locomotive with or without any passenger, goods or other railway carriages attached to it, including the ﬁttings and furnishings of such locomotive or railway carriage and any apparatus or equipment ﬁtted on or to such locomotive or railway carriage; ‘‘transhipment’’ or ‘‘transhipment procedure’’ means the customs procedure described in section 242; ‘‘transit’’, in relation to goods, means, as may be appropriate in the context, national transit, international transit or excise warehouse transit of goods; ‘‘transit operation’’— (a) in relation to goods under the national or international transit procedure, includes— (i) (ii) (iii) the receipt of goods for carrying out that procedure; the transport of those goods under that procedure; and the delivery of those goods under that procedure at the destined customs controlled area; and (b) in relation to goods under the excise warehouse transit procedure, includes— (i) (ii) (iii) the receipt of goods for carrying out that procedure; the transport of those goods under that procedure; and the delivery of those goods under that procedure to the destined excise warehouse; ‘‘transport document’’, in relation to cargo transported on board— (a) a vessel, means a bill of lading or other similar document issued in respect of the transport of that cargo; (b) an aircraft, means an air waybill or other similar document issued in respect of (c) the transport of that cargo; a railway carriage, means a rail consignment note or other similar document issued in respect of the transport of that cargo; or (d) a vehicle, means a road waybill, road manifest or other similar document issued in respect of the transport of that cargo; ‘‘traveller’’ means a person travelling on board a vessel, aircraft, train or vehicle or on foot, but excludes a crew member of the vessel, aircraft, train or vehicle; ‘‘truck’’ means a vehicle— (a) with a gross vehicle mass exceeding 3500 kilograms;23 and (b) that is designed or adapted for the transport of goods; ‘‘unaccompanied baggage’’, in relation to a person entering or leaving the Republic, means any items in the baggage of a person entering or leaving the Republic that, because of a delay in the travelling process, separate travelling arrangements or for any other reason, were not or could not physically be with that person when that person is processed through customs at the place of entry through which that person enters or at the place of exit through which that person leaves the Republic; ‘‘unaccounted’’, in relation to goods, means a shortfall in goods according to any documents or records relating to the goods, where the reason for the shortfall cannot be ascribed to the destruction, damage or loss of the goods; ‘‘vehicle’’ means— (a) a motor car, bus, mini-bus, van, truck, trailer, semi-trailer, motor cycle, wagon, cart, cycle, wheelbarrow or other means of conveyance of any kind whatsoever capable of moving on land, whether self-propelled or not, and including its ﬁttings and furnishings and any apparatus or equipment ﬁtted on or to it; (b) any combination of coupled vehicles referred to in paragraph (a) travelling or (c) capable of travelling as a unit; or any pack animal when used as a means of conveyance, including its harness and tackle and any cart, apparatus or article pulled by the animal, but excludes an aircraft, vessel, train, locomotive or railway carriage;
23
See National Road Traffic Act,1996 (Act No. 93 of 1996).
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This section defines several customs-related terms, including free circulation, release, release agent, release notice, guarantee association, and working day.

23. See National Road Traffic Act,1996 (Act No. 93 of 1996). 5 10 15 20 25 30 35 40 45 50 55 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 111 Wet No 31 van 2014 111 ander belanghebbende persoon aangegaan, verantwoordelik is vir die aﬂewering van die vrag, ongeag of daardie persoon die vervoerder is wat werklik die vrag vervoer of ’n doeanemakelaar21 is wat die vervoer van die vrag gereël het; ‘‘vry sirkulasie’’— (a) met betrekking tot goedere wat in die Republiek ingevoer is, dat die as (ii) aan gevolg voldoening goedere— (i) vrygestel is vir binnelandse gebruik en dat die vrystelling vir binnelandse indien voorwaardelik, dat die voorwaarde die gebruik onvoorwaardelik was of, van vrystelling onvoorwaardelik geword het; of in ’n kategorie goedere bedoel in artikel 91(1)(e), (g), (h), (i) of (j) val en vry van doeanebeheer in die Republiek toegelaat is onderworpe slegs aan doeanebevestiging dat die goedere in daardie kategorie val; (b) met betrekking tot produkte verkry uit die prosessering van ingevoerde goedere wat voorwaardelik vir binnelandse gebruikprosessering22 vrygestel is, dat— (i) die produkte geproduseer is ooreenkomstig die voorwaardes waarop die ingevoerde goedere vir binnelandse gebruikprosessering vrygestel is en dat die vrystelling van die ingevoerde goedere vir binnelandse gebruikprosessering sodanige as voorwaardes onvoorwaardelik geword het; en voldoening gevolg van aan (ii) geen belastingheffings-Wet dit belet dat daar met die produkte ooreenkomstig artikel 445(1)(a) of (b) gehandel word nie; (c) met betrekking tot goedere wat in ’n aksynspakhuis vervaardig is, dat die goedere vir binnelandse verbruik ooreenkomstig die Wet op Aksynsreg geklaar is; of (d) met betrekking tot goedere wat in die Republiek geproduseer is anders as soos in paragraaf (b) of (c) beoog, dat die goedere geproduseer is in omstandighede waarin hierdie Wet en die Wet op Aksynsreg nie van toepassing is nie: Met dien verstande dat goedere in vry sirkulasie uit hoofde van paragraaf (a), (b), (c) of (d) hul vry sirkulasie status verloor indien die goedere daarna geklaar word vir ’n doeaneprosedure wat die klaring van goedere in vry sirkulasie vir daardie prosedure veroorloof;23 ‘‘vrystelling’’, met betrekking tot goedere, ’n besluit deur die doeanegesag om toe te laat dat— (a) die goedere in vry sirkulasie gaan, in die geval van ingevoerde goedere wat vir binnelandse gebruik geklaar word; of (b) daar met die goedere ooreenkomstig ’n bepaalde doeaneprosedure gehandel word, in die geval van goedere wat vir daardie doeaneprosedure geklaar word; ‘‘vrystellingsagent’’, met betrekking tot goedere, die lisensiehouer van die doeanebeheergebied waar die goedere onmiddellik voor die vrystelling daarvan vir binnelandse gebruik of ’n doeaneprosedure is; ‘‘vrystellingskennisgewing’’ ’n kennisgewing ingevolge artikel 180 wat aandui dat goedere vir binnelandse gebruik of ’n doeaneprosedure vrygestel is; ‘‘vrywaringsvereniging’’— (a) met betrekking tot die prosedure vir tydelike toelating, ’n vereniging wat ooreenkomstig die ‘‘Convention on Temporary Admission’’ of enige internasionale ooreenkoms in artikel 280(1)(a)(ii) bedoel, die betaling waarborg van enige invoerbelasting wat betaalbaar mag word op goedere wat op gesag van ’n CPD of ATA carnet tydelik in die Republiek toegelaat is; of (b) met betrekking tot die prosedure vir tydelike uitvoer, ’n vereniging wat ooreenkomstig die ‘‘Convention on Temporary Admission’’ of enige internasionale ooreenkoms in artikel 393(1)(a)(ii) bedoel, die betaling waarborg van enige uitvoerbelasting wat betaalbaar mag word op goedere wat op gesag van ’n CPD of ATA carnet tydelik uit die Republiek uitgevoer is; ‘‘werksdag’’ enige dag behalwe ’n Saterdag, Sondag of openbare vakansiedag; ‘‘Wet op Aksynsreg’’ die Wet op Aksynsreg, 1964 (Wet No. 91 van 1964); ‘‘Wet op Belastingadministrasie’’ die Wet op Belastingadministrasie, 2011 (Wet No. 28 van 2011);
21
Kyk paragraaf (b) van die omskrywing van ‘‘doeanemakelaar’’.
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This section points readers to paragraph (b) of the definition of “customs broker”.

21. Kyk paragraaf (b) van die omskrywing van ‘‘doeanemakelaar’’.
22
Kyk artikel 442.
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This section points the reader to article 442.

22. Kyk artikel 442.
23
Soos vir regstreekse uitvoer, tydelike uitvoer of uitwaartse prosessering.
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This section defines several terms used in the Act, including “vessel,” “warehousing,” “working day,” and “wreck.”

23. Soos vir regstreekse uitvoer, tydelike uitvoer of uitwaartse prosessering. 5 10 15 20 25 30 35 40 45 50 55 112 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 112 ‘‘vessel’’ means— (a) a craft of any kind whatsoever capable of moving in, on or under water, whether self-propelled or not; any ﬂoating structure, whether moored or not, (b) a hovercraft; or (c) including the ﬁttings and furnishings of such craft or ﬂoating structure and any apparatus or equipment ﬁtted on or to such craft or ﬂoating structure; ‘‘warehousing’’ or ‘‘warehousing procedure’’ means the customs procedure described in section 296; ‘‘working day’’ means any day other than a Saturday, Sunday or public holiday; ‘‘wreck’’ includes— (a) any ﬂotsam, jetsam, lagan or derelict; (b) any portion of a vessel or aircraft that has been lost or abandoned or that has (c) been stranded or crashed; any of the cargo, stores, apparatus or equipment of any such vessel or aircraft; and (d) any personal property on board such vessel or aircraft when it was lost or abandoned or when it was stranded or crashed. (2) In this Act, a word or expression which is a derivative or other grammatical form of a word or expression deﬁned in subsection (1) or another provision of this Act, has a corresponding meaning unless the context indicates that another meaning is intended. (3) Unless inconsistent with the context, any reference in this Act or a tax levying Act to— (a) a person located in the Republic must be read— (i) (ii) in the case of a natural person, as a reference to a natural person ordinarily resident in the Republic at a ﬁxed physical address in the Republic; or in the case of a person which is a juristic entity, as a reference to a juristic entity— (aa) which is incorporated, registered or recognised in terms of the laws of the Republic or of another country; and (bb) which has a place of business at a speciﬁc physical address in the Republic; (c) (b) a speciﬁc Chapter of this Act must be read as including any regulation or rule made for the purpose, or to facilitate the implementation, of that Chapter; a speciﬁc Part of a Chapter of this Act must be read as including any regulation or rule made for the purpose, or to facilitate the implementation, of that Part; and 5 10 15 20 25 30 35 (d) a speciﬁc section of this Act must be read as including any regulation or rule made for the purpose, or to facilitate the implementation, of that section. 40 (4) When applying a provision of this Act to goods to which the Excise Duty Act applies or for purposes of implementing or enforcing that Act, any reference in that provision to— (a) a registered person must be read as including a reference to a person registered or who is the holder of any registration in terms of that Act; (b) a licensee must be read as including a reference to a person licensed or who is (c) the holder of any licence in terms of that Act; and licensed premises or facilities must be read as including a reference to premises or facilities licensed in terms of that Act. Time of importation or exportation and of arrival or departure 45 50
2
For the purposes of this Act and of a tax levying Act, except where inconsistent
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This section defines when goods are treated as imported into, or exported from, the Republic for this Act and any tax-levying Act, unless the context requires otherwise.

2. For the purposes of this Act and of a tax levying Act, except where inconsistent with the context— (a) goods must be regarded to be— (i) imported into the Republic when the goods enter the Republic or are in terms of section 34(2)(c) regarded as having entered the Republic;24 or 55 (ii) exported from the Republic when the goods leave the Republic;25 (b) a foreign-going vessel, or goods or persons on board a foreign-going vessel, must be regarded as—
24
See deﬁnition of ‘‘enter’’ in section 1.
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This section refers readers to the definition of “enter” in section 1.

24. See deﬁnition of ‘‘enter’’ in section 1.
25
See deﬁnition of ‘‘leave’’ in section 1.
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This section gives definitions and interpretation rules for terms used in the Act.

25. See deﬁnition of ‘‘leave’’ in section 1. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 113 Wet No 31 van 2014 113 ‘‘Wet op Doeanereg’’ die Wet op Doeanereg, 2014 (Wet No. 30 van 2014); ‘‘Wet op Nagemaakte Goedere’’ die Wet op Nagemaakte Goedere, 1997 (Wet No. 37 van 1997); ‘‘wrakgoed’’ ook— (a) enige dryfgoed, opdrifsels, redgoed of verlate goedere; (b) enige gedeelte van ’n vaartuig of vliegtuig wat vergaan het, verlaat is of wat (c) gestrand of neergestort het; enige van die vrag, voorrade, apparate of toerusting van enige sodanige vaartuig of vliegtuig; en 5 (d) enige persoonlike eiendom aan boord van sodanige vaartuig of vliegtuig toe 10 dit vergaan het of verlaat is of toe dit gestrand of neergestort het; ‘‘wyse van vervoer’’ vervoer per see, lug, spoor of pad. (2) In hierdie Wet, het ’n woord of uitdrukking wat ’n aﬂeiding of ander grammatiese vorm is van ’n woord of uitdrukking in subartikel (1) of ’n ander bepaling van hierdie Wet omskryf, ’n ooreenstemmende betekenis, tensy dit uit die samehang blyk dat ’n ander betekenis beoog word. (3) Tensy uit die samehang anders blyk, moet enige verwysing in hierdie Wet of ’n belastingheffings-Wet na— (a) (b) (c) (d) ’n persoon in die Republiek gesetel, uitgelê word— (i) in die geval van ’n natuurlike persoon, as ’n verwysing na ’n natuurlike persoon wat gewoonlik in die Republiek woonagtig is by ’n vaste ﬁsiese adres in die Republiek; of in die geval van ’n persoon wat ’n regsentiteit is, as ’n verwysing na ’n regsentiteit— (aa) wat ingelyf, geregistreer of erken word ingevolge die wette van die (ii) Republiek of van ’n ander land; en (bb) wat ’n plek van besigheid by ’n spesiﬁeke ﬁsiese adres in die Republiek het; reël wat vir doeleindes van, of ’n bepaalde Hoofstuk van hierdie Wet, uitgelê word as insluitende enige regulasie of fasilitering van die ter implementering van, daardie Hoofstuk uitgevaardig is; ’n bepaalde Deel van ’n Hoofstuk van hierdie Wet, uitgelê word as insluitende enige regulasie of reël wat vir doeleindes van, of ter fasilitering van die implementering van, daardie Deel uitgevaardig is; en ’n bepaalde artikel van hierdie Wet, uitgelê word as insluitende enige regulasie of fasilitering van die implementering van, daardie artikel uitgevaardig is. reël wat vir doeleindes van, of ter (4) By die toepassing van ’n bepaling van hierdie Wet op goedere waarop die Wet op Aksynsreg van toepassing is, of vir doeleindes van implementering of toepassing van daardie Wet, moet enige verwysing in daardie bepaling na— (a) (b) ’n geregistreerde persoon uitgelê word as ’n verwysing ook na ’n persoon wat geregistreer of die houer van enige registrasie ingevolge daardie Wet is; ’n lisensiehouer uitgelê word as ’n verwysing ook na ’n persoon wat gelisensieer of die houer van enige lisensie ingevolge daardie Wet is; en (c) gelisensieerde perseel of fasiliteit uitgelê word as ’n verwysing ook na ’n perseel of fasiliteit wat ingevolge daardie Wet gelisensieer is. Tyd van invoer of uitvoer en van aankoms of vertrek
2
Vir doeleindes van hierdie Wet en van enige belastingheffings-Wet, behalwe waar
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For this Act and any tax levy Act, goods are treated as imported when they enter the Republic and as exported when they leave it, unless the context makes that reading inconsistent.

2. Vir doeleindes van hierdie Wet en van enige belastingheffings-Wet, behalwe waar dit met die samehang onbestaanbaar is— (a) word goedere geag— (i) in die Republiek ingevoer te word wanneer die goedere die Republiek binnekom of ingevolge artikel 34(2)(c) geag word die Republiek binne te gekom het;24 of (ii) uit die Republiek uitgevoer te word wanneer die goedere die Republiek verlaat;25 (b) word ’n land-uitgaande vaartuig, of goedere of persone aan boord van ’n land-uitgaande vaartuig, geag—
24
Kyk omskrywing van ‘‘binnekom’’ in artikel 1.
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This section points the reader to the definition of “binnekom” in article 1.

24. Kyk omskrywing van ‘‘binnekom’’ in artikel 1.
25
Kyk omskrywing van ‘‘verlaat’’ in artikel 1.
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This section defines when vessels, aircraft, trains, vehicles, and people are treated as arriving in or departing from the Republic or certain customs/rail locations.

25. Kyk omskrywing van ‘‘verlaat’’ in artikel 1. 15 20 25 30 35 40 45 50 55 114 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 114 (i) arriving in the Republic when the vessel docks at the ﬁrst seaport, harbour or other place after it entered the territorial waters of the Republic; (ii) arriving at a customs seaport when the vessel upon reaching the seaport docks for the ﬁrst time at that seaport, whether inside the seaport or at a docking facility outside the seaport; or (iii) departing from a customs seaport when the vessel undocks to move out of or away from the seaport; (c) a foreign-going aircraft, or goods or persons on board a foreign-going aircraft, must be regarded as— (i) arriving in the Republic when the aircraft lands at the ﬁrst airport, landing strip or other place after it entered the airspace of the Republic; (ii) arriving at a customs airport when the aircraft lands at the airport; or (iii) departing from a customs airport when the aircraft takes off from the airport; (d) a cross-border train or a railway carriage attached to a cross-border train, or goods or persons on board a cross-border train or such a railway carriage, must be regarded as— (i) arriving in the Republic when the train crosses the border into the Republic; 5 10 15 20 (ii) arriving at a railway station when the train stops for the ﬁrst time at a railway terminal at that railway station; or (iii) departing from a railway station when the train starts to move out of the railway station; (e) a vehicle, or persons on board a vehicle, must be regarded as— (i) arriving in the Republic when the vehicle crosses the border into the 25 Republic; or (ii) departing from the Republic when the vehicle crosses the border out of the Republic; or (f) a person on foot, must be regarded as— (i) arriving in the Republic when the person crosses the border into the 30 Republic; or (ii) departing from the Republic when the person crosses the border out of the Republic. Part 2 Purpose and application of this Act Purpose of this Act
33
For instance, certain categories of imported goods are exempted in terms of section 91 from clearance
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Certain imported goods are exempt from clearance requirements under section 91.

33. For instance, certain categories of imported goods are exempted in terms of section 91 from clearance requirements. See also section 596(6).
34
Home use processing and inward processing procedures.
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This section is titled “Home use processing and inward processing procedures.”

34. Home use processing and inward processing procedures.
35
For instance, goods cleared and released for international transit, transhipment, stores, etc.
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Example of goods cleared and released for international transit, transhipment, stores, and similar purposes.

35. For instance, goods cleared and released for international transit, transhipment, stores, etc.
36
For instance, goods cleared and released for temporary export or outward processing.
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This provision gives an example of goods cleared and released for temporary export or outward processing.

36. For instance, goods cleared and released for temporary export or outward processing.
37
For instance, certain categories of goods in free circulation destined for export are exempted in terms
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Certain goods in free circulation for export are exempt from export clearance requirements.

37. For instance, certain categories of goods in free circulation destined for export are exempted in terms of section 95 from export clearance requirements. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 135 Wet No 31 van 2014 135 (2) (a) Ingevoerde goedere bly aan doeanebeheer in subartikel (1) beoog onderworpe totdat hierdie Wet, die Wet op Doeanereg en die Wet op Aksynsreg ophou om op daardie goedere van toepassing te wees. (b) Die gebeurlikhede wat daartoe lei dat hierdie Wet ophou om op ingevoerde goedere van toepassing te wees, sluit die volgende in: (i) (ii) (iii) (iv) (v) (vi) Indien goedere geklaar vir binnelandse gebruik onvoorwaardelik vrygestel word vir binnelandse gebruik of, in die geval van ’n voorwaardelike vrystelling vir binnelandse gebruik, wanneer die vrystelling onvoorwaardelik word; indien die goedere ingevolge ’n bepaling van hierdie Wet in vry sirkulasie toegelaat word anders as ingevolge ’n klaring en vrystelling van die goedere vir binnelandse gebruik;33 indien die goedere permanent uit die Republiek uitgevoer word; indien die goedere vernietig word; indien daar oor die goedere deur die Kommissaris ingevolge hierdie Wet of deur ’n ander staatsorgaan ingevolge ander geldende wetgewing beskik word; en indien kompenserende produkte wat verkry is deur die prosessering van goedere ingevolge ’n doeaneprosedure in vry sirkulasie toegelaat word of permanent ingevolge daardie prosedure uitgevoer word.34 (3) (a) Goedere bestem vir uitvoer of uitgevoer uit die Republiek (behalwe ingevoerde goedere bestem vir uitvoer of uitgevoer uit die Republiek) bly aan doeanebeheer in subartikel (1) beoog onderworpe totdat hierdie Wet, die Wet op Doeanereg en die Wet op Aksynsreg ophou om op daardie goedere van toepassing te wees. (b) Die gebeurlikhede wat daartoe lei dat hierdie Wet ophou om op daardie goedere van toepassing te wees, sluit die volgende in: (i) (ii) (iii) Indien die goedere geklaar en vrygestel is vir regstreekse uitvoer of ’n ander doeaneprosedure wat permanente uitvoer van goedere ingevolge daardie prosedure toelaat,35 en permanent uit die Republiek uitgevoer is; indien die goedere uitgevoer word ingevolge ’n doeaneprosedure wat die terugkeer van die goedere of kompenserende produkte verkry uit daardie goedere veronderstel, en daardie goedere of kompenserende produkte in die Republiek heringevoer en geklaar en vrygestel word vir binnelandse gebruik ingevolge daardie prosedure;36 indien die goedere ingevolge ’n bepaling van hierdie Wet toegelaat word om uitgevoer te word anders as ingevolge ’n klaring en vrystelling van die goedere vir uitvoer;37 indien die goedere terugkeer na vry sirkulasie ingevolge ’n bepaling van hierdie Wet; indien die goedere vernietig word; of indien daar oor die goedere deur die Kommissaris ingevolge hierdie Wet of deur ’n ander staatsorgaan ingevolge ander geldende wetgewing beskik word. (4) Kompenserende produkte verkry van ingevoerde goedere onder ’n doeaneprosedure, bly aan doeanebeheer beoog in subartikel (1) onderworpe totdat die kompenserende produkte in vry sirkulasie toegelaat word of uitgevoer word onder daardie prosedure. (v) (vi) (iv) (5) Goedere in ’n aksynspakhuis vervaardig, bly aan doeanebeheer beoog in subartikel (1) onderworpe totdat daardie goedere in vry sirkulasie toegelaat word of permanent uitgevoer word onder die uitvoer- of ’n ander doeaneprosedure. (6) Subartikels (2), (3), (4) en (5) raak nie die implementering van ’n bepaling van hierdie Wet of ’n belastingheffings-Wet ten opsigte van aangeleenthede betreffende
33
Byvoorbeeld, sekere kategorieë van ingevoerde goedere is ingevolge artikel 91 van klaringsvereistes
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Certain categories of imported goods are exempt from clearance requirements.

33. Byvoorbeeld, sekere kategorieë van ingevoerde goedere is ingevolge artikel 91 van klaringsvereistes onthef. Kyk ook artikel 596(6).
34
Prosedures vir binnelandse gebruiksprosessering en inwaartse prosessering.
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This section is about procedures for domestic use processing and inward processing.

34. Prosedures vir binnelandse gebruiksprosessering en inwaartse prosessering.
35
Byvoorbeeld, goedere geklaar en vrygestel vir internasionale transito, transverskeping, voorrade, ens.
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This provision refers to goods that are cleared and released for international transit, transshipment, and supplies, among others.

35. Byvoorbeeld, goedere geklaar en vrygestel vir internasionale transito, transverskeping, voorrade, ens.
36
Byvoorbeeld, goedere geklaar en vrygestel vir tydelike uitvoer of uitwaartse prosessering.
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This provision gives an example of goods being cleared and released for temporary export or outward processing.

36. Byvoorbeeld, goedere geklaar en vrygestel vir tydelike uitvoer of uitwaartse prosessering.
37
Byvoorbeeld, sekere kategorieë van goedere in vry sirkulasie bestem vir uitvoer is onthef ingevolge
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Certain goods in free circulation intended for export are exempt from export declaration requirements under article 95.

37. Byvoorbeeld, sekere kategorieë van goedere in vry sirkulasie bestem vir uitvoer is onthef ingevolge artikel 95 van uitvoerklaringsvereistes. 5 10 15 20 25 30 35 40 45 50 136 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 136 this Act or a tax levying Act in respect of matters related to goods after those goods have ceased to be subject to customs control contemplated in subsection (1).38 Customs control of persons 29. (1) The following persons are for purposes of this Act subject to customs control: (a) All persons who have entered or are suspected on reasonable grounds of having entered the Republic, whether on board a vessel, aircraft, train or vehicle or on foot; (b) all persons in the process of leaving or suspected on reasonable grounds to be in the process of leaving the Republic, whether on board a vessel, aircraft, train or vehicle or on foot; all persons on board any vessel, aircraft, train, railway carriage or vehicle referred to in section 28(1); (c) (f) (d) all persons within a customs controlled area; (e) all persons in any capacity connected with goods that are subject to customs control in terms of section 28(1); and any other persons not covered above but in relation to whom the customs authority may exercise a power in terms of a provision of this Act. (2) Persons entering the Republic remain subject to customs control contemplated in subsection (1) until the person is customs processed at a place of entry and allowed to proceed into the Republic. (3) Persons in the process of leaving the Republic remain subject to customs control contemplated in subsection (1) until the person leaves the Republic. (4) Despite subsections (2) and (3) those subsections do not affect the implementation of a provision of this Act or a tax levying Act applicable to the relevant persons after they have ceased to be subject to customs control contemplated in subsection (1). Foreign-going vessels and aircraft passing through Republic without calling or landing 30. (1) Foreign-going vessels or aircraft that enter and pass through the territorial water or airspace of the Republic without calling or landing at a place in the Republic, including any goods and persons on board such vessels or aircraft, are subject to customs control until they leave the territorial water or airspace of the Republic. (2) When leaving the territorial water or airspace of the Republic— (a) vessels, aircraft and goods referred to in subsection (1) must for the purpose of this Act be regarded as not having been imported into or exported from the Republic; and (b) any persons on board those vessels and aircraft must for the purposes of this Act be regarded as not having entered or leaving the Republic. (3) Subsection (2) does not apply to goods or persons that do not remain on board, or are taken on board, the vessel or aircraft during its voyage across the territorial water or airspace of the Republic. Part 2 Places of entry and exit 5 10 15 20 25 30 35 40 Designation of places of entry and exit 31. (1) The Commissioner must for the proper exercise of customs control, and consistent with any applicable Acts of Parliament and decisions of the national executive, by rule designate any number of— 45
48
This Part—
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Carriers of foreign-going vessels to the Republic must give customs advance notice of certain cargo and arrival details, with some notices required before loading and within prescribed timeframes.

48. This Part— (a) applies, subject to section 86, to all foreign-going vessels to the extent indicated in the provisions of this Part; and (b) does not apply to naval ships to the extent that they fall within the deﬁnition 30 of ‘‘foreign-going vessel’’. Advance loading and arrival notices 49. (1) (a) The carrier operating a foreign-going vessel to the Republic must give advance notice to the customs authority— (i) of containerised cargo to be loaded on board the vessel at a foreign port that 35 will be on board the vessel when the vessel enters the Republic; (ii) of the scheduled arrival of the vessel and crew in the Republic; and (iii) if the vessel is transporting travellers, of the scheduled arrival of those incoming travellers in the Republic. (b) An advance containerised cargo loading notice referred to in paragraph (a)(i) must be submitted before the containers are loaded, within a timeframe as may be prescribed by rule. 40 (c) Advance arrival notices referred to in paragraph (a)(ii) and (iii) must be submitted— (i) within a timeframe as may be prescribed by rule; and (ii) either separately, simultaneously or as a combined notice, as may be 45 prescribed by rule.
50
Non-compliance with the reporting and other requirements of this Chapter is not a criminal offence
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Non-compliance with this Chapter’s reporting and other requirements is not a criminal offence, but it may still lead to fixed amount penalties under Chapter 39.

50. Non-compliance with the reporting and other requirements of this Chapter is not a criminal offence but may as non-prosecutable breaches of this Act attract ﬁxed amount penalties in terms of Chapter 39. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 157 Wet No 31 van 2014 157 HOOFSTUK 3 VERSLAGDOENINGSVEREISTES VIR INKOMENDE EN UITGAANDE VAARTUIE, VLIEGTUIE, TREINE, BUSSE, TROKKE, PERSONE EN VRAG50 Doel en toepassing van hierdie Hoofstuk 47. (1) Die doel van hierdie Hoofstuk is om verslagdoeningsvereistes daar te stel 5 aangaande— (a) alle vaartuie, vliegtuie, treine, busse en trokke wat in die Republiek aankom of daaruit vertrek; (b) alle persone en vrag aan boord van vaartuie, vliegtuie, treine, busse en trokke wat in die Republiek aankom, ongeag of daardie persone afklim of daardie vrag afgelaai word in die Republiek; alle persone en vrag aan boord van vaartuie, vliegtuie, treine, busse en trokke wat die Republiek verlaat; en (c) (d) alle sodanige vrag opgelaai, afgelaai, verpak, uitgepak, gekonsolideer, gedekonsolideer, ontvang by of verwyder uit terminale, depots en ander voorgeskrewe plekke, met inbegrip van verpakte en leë houers. (2) Hierdie Hoofstuk is nie van toepassing nie op— (a) vaartuie of vliegtuie wat die territoriale water of lugruimte van die Republiek betree sonder om by ’n plek in die Republiek aan te doen of te land; en (b) persone en vrag aan boord van daardie vaartuie en vliegtuie. (3) ’n Tydsraam ingevolge hierdie Hoofstuk by reël voorgeskryf vir die verstrekking van ’n kennisgewing, verslag of ander dokument is onderhewig aan enige verlenging of verkorting van daardie tydsraam ingevolge artikel 908 of 909. 10 15 20 Verslagdoeningsvereistes vir land-uitgaande vaartuie wat aankom of vertrek 25 Deel 1 Toepassing van hierdie Deel
48
Hierdie Deel—
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Carriers controlling certain land-outgoing vessels must give customs advance notice about cargo and arrival details, with specific timing rules.

48. Hierdie Deel— (a) (b) is, behoudens artikel 86, van toepassing op alle land-uitgaande vaartuie in soverre aangedui in die bepalings van hierdie Deel; en is nie van toepassing nie op vlootskepe in soverre hulle binne die omskrywing van ‘‘land-uitgaande vaartuig’’ val. Vooruit-laai- en aankomskennisgewings 49. (1) (a) Die vervoerder in operasionele beheer van ’n land-uitgaande vaartuig na die Republiek, moet vooruit kennis aan die doeanegesag gee— (i) van behouerde vrag wat by ’n buitelandse hawe aan boord van die vaartuig gelaai gaan word en wat op die vaartuig sal wees wanneer die vaartuig die Republiek binnekom; (ii) van die geskeduleerde aankoms van die vaartuig en die bemanning in die (iii) Republiek; en indien die vaartuig reisigers vervoer, van die geskeduleerde aankoms van daardie inkomende reisigers in die Republiek. 30 35 40 (b) ’n Vooruit-laaikennisgewing van behouerde vrag bedoel in paragraaf (a)(i) moet voor die laai van die houers verstrek word binne ’n tydsraam soos by reël voorgeskryf mag word. (c) Vooruit-aankomskennisgewings bedoel in paragraaf (a)(ii) en (iii) moet verstrek 45 word— (i) binne ’n tydsraam soos by reël voorgeskryf mag word; en (ii) òf afsonderlik, òf gesamentlik, òf as ’n gekombineerde kennisgewing, soos by reël voorgeskryf mag word.
50
Nie-voldoening aan die verslagdoenings- en ander vereistes van hierdie Hoofstuk is nie ’n misdryf
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Foreign-going vessels and related operators/reporters must make advance notices and arrival/departure reports to customs, and a vessel may not depart without permission.

50. Nie-voldoening aan die verslagdoenings- en ander vereistes van hierdie Hoofstuk is nie ’n misdryf nie, maar kan as ’n nie-vervolgbare breuk van hierdie Wet vastebedragboetes ingevolge Hoofstuk 39 tot gevolg hê. 158 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 158 (2) (a) Each cargo reporter responsible for cargo on board a foreign-going vessel referred to in subsection (1) must give advance notice to the customs authority of the scheduled arrival of that incoming cargo in the Republic. (b) An advance cargo arrival notice referred to in paragraph (a) must be submitted within a timeframe as may be prescribed by rule. 5 (3) (a) If on receipt of an advance cargo loading notice it appears that any of the cargo to which the notice relates are goods referred to in paragraph (b), the customs authority may, by notice to the reporting carrier or that carrier’s registered agent in the Republic, warn the carrier— (i) not to load those goods on board the vessel or to transport the goods to the 10 (ii) Republic; and that should the goods be loaded or transported, the goods on arrival in the Republic will be detained and dealt with in accordance with the applicable provisions of this Act, including Chapter 35. (b) Paragraph (a) may be applied to goods that on arrival in the Republic are likely to 15 be— (i) prohibited goods; (ii) restricted goods in respect of which the legislation regulating the import of those goods has not been complied with; or (iii) goods of a class or kind or falling within any other category as may be 20 prescribed by rule. (c) A carrier commits a Category 1 offence if goods in respect of which a warning has been issued in terms of paragraph (a)(i) is on board the vessel when it enters the Republic. (4) This section applies only to foreign-going vessels operated by carriers. 25 Arrival reports 50. (1) The arrival of a foreign-going vessel at a customs seaport must be reported to the customs authority— (a) by the port authority managing that seaport; and (b) if the vessel— (i) is operated by a carrier, by the carrier unless the customs authority permits otherwise; or is not operated by a carrier, by the on-board operator of the vessel unless the customs authority permits otherwise. (ii) (2) A vessel arrival report referred to in subsection (1) must be submitted within a timeframe as may be prescribed by rule after the arrival of the vessel at the customs seaport. Advance departure notices 51. (1) (a) The carrier operating a foreign-going vessel must give advance notice to the customs authority— (i) of the scheduled departure of the vessel and crew from a customs seaport; and if the vessel is to transport travellers out of the Republic, of all those outgoing (ii) travellers who boarded or are scheduled to board the vessel at that seaport. (b) Advance departure notices referred to in paragraph (a)(i) and (ii) must be submitted— (i) within a timeframe as may be prescribed by rule before the scheduled departure of the vessel from that customs seaport, whether to another customs seaport or to a destination outside the Republic; and (ii) either separately, simultaneously or as a combined notice, as may be prescribed by rule. (2) (a) Each cargo reporter responsible for cargo loaded or to be loaded on board a foreign-going vessel at a customs seaport for export from the Republic must give advance notice to the customs authority of that outgoing cargo. 30 35 40 45 50 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 159 Wet No 31 van 2014 159 (2) (a) Elke vragverslagdoener wat verantwoordelik is vir vrag aan boord van ’n land-uitgaande vaartuig bedoel (1) moet vooruit kennis aan die doeanegesag gee van die geskeduleerde aankoms van daardie inkomende vrag in die Republiek. in subartikel (b) ’n Vooruit-vragaankomskennisgewing bedoel in paragraaf (a) moet verstrek word 5 binne ’n tydsraam soos by reël voorgeskryf mag word. (3) (a) Indien dit by ontvangs van ’n vooruit-laaikennisgewing van vrag blyk dat enige van die vrag waarop die kennisgewing betrekking het goedere bedoel in paragraaf (b) is, kan die doeanegesag, by kennisgewing aan die verslagdoenende vervoerder, of daardie vervoerder se geregistreerde agent in die Republiek, die vervoerder waarsku— (i) om nie daardie goedere aan boord van die vaartuig te laai of na die Republiek te vervoer nie; en (ii) dat indien die goedere gelaai of vervoer word, die goedere by aankoms in die Republiek onder detensie geplaas en ooreenkomstig die tersaaklike bepalings van hierdie Wet, met inbegrip van Hoofstuk 35, mee gehandel sal word. (b) Paragraaf (a) kan toegepas word op goedere wat by aankoms in die Republiek waarskynlik— (i) verbode goedere sal wees; (ii) beperkte goedere sal wees ten opsigte waarvan daar nie voldoen is aan die wetgewing wat die invoer van daardie goedere reguleer nie; of (iii) goedere sal wees van ’n klas of soort of wat binne enige ander kategorie val soos by reël voorgeskryf mag word. (c) ’n Vervoerder pleeg ’n Kategorie 1 misdryf indien die goedere ten opsigte waarvan ’n waarskuwing ingevolge paragraaf (a)(i) uitgereik is aan boord van die vaartuig is wanneer dit die Republiek binnekom. (4) Hierdie artikel is van toepassing slegs op land-uitgaande vaartuie wat onder die operasionele beheer van vervoerders is. Aankomsverslae 50. (1) Die aankoms van ’n land-uitgaande vaartuig by ’n doeaneseehawe moet aan die doeanegesag gerapporteer word— (a) deur die hawegesag wat daardie seehawe bestuur; en (b) indien die vaartuig— (i) onder die operasionele beheer van ’n vervoerder is, deur die vervoerder tensy die doeanegesag anders goedkeur; of (ii) nie onder die operasionele beheer van ’n vervoerder is nie, deur die aanboord operateur van die vaartuig tensy die doeanegesag anders goedkeur. (2) ’n Vaartuigaankomsverslag bedoel in subartikel (1) moet verstrek word binne ’n tydsraam na die aankoms van die vaartuig by die doeaneseehawe soos by reël voorgeskryf mag word. Vooruit-vertrekskennisgewings 51. (1) (a) Die vervoerder in operasionele beheer van ’n land-uitgaande vaartuig moet vooruit kennis aan die doeanegesag gee— (i) van die geskeduleerde vertrek van die vaartuig en bemanning vanaf ’n (ii) doeaneseehawe; en indien die vaartuig reisigers uit die Republiek gaan vervoer, van al daardie uitgaande reisigers wat by daardie seehawe aan boord van die vaartuig gegaan het of geskeduleer is om aan boord te gaan. (b) Vooruit-vertrekskennisgewings bedoel in paragraaf (a)(i) en (ii) moet verstrek word— (i) binne ’n tydsraam, soos by reël voorgeskryf mag word, voor die geskeduleerde vertrek van die vaartuig vanaf daardie doeaneseehawe, hetsy na ’n ander doeaneseehawe of na ’n bestemming buite die Republiek; en (ii) òf afsonderlik, òf gesamentlik, òf as ’n gekombineerde kennisgewing, soos by reël voorgeskryf mag word. (2) (a) Elke vragverslagdoener verantwoordelik vir vrag wat aan boord van ’n land-uitgaande vaartuig by ’n doeaneseehawe vir uitvoer uit die Republiek gelaai is of gaan word, moet vooruit kennis van daardie uitgaande vrag aan die doeanegesag gee. 10 15 20 25 30 35 40 45 50 55 160 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 160 (b) An advance cargo departure notice referred to in paragraph (a) must be submitted within a timeframe as may be prescribed by rule before the scheduled departure of that vessel from that customs seaport, whether to another customs seaport or to a destination outside the Republic. (c) Paragraphs (a) and (b) do not apply in respect of goods to be transhipped in accordance with Chapter 11 onto the vessel at that seaport. In such a case the transhipment clearance declaration or document regarded to be a transhipment clearance declaration in terms of section 251 must for purposes of paragraphs (a) and (b) be regarded to be the advance cargo departure notice for those goods. 5 (3) This section applies only to foreign-going vessels operated by carriers. 10 Permission to depart 52. (1) No foreign-going vessel may depart from a customs seaport without a permission to depart issued by the customs authority. (2) An application for a permission to depart must be— (a) submitted to the customs authority in the manner as may be prescribed by rule; and 15 (b) accompanied or supported by such documents as may be required by rule or in terms of a tax levying Act or other legislation applicable to the departure of vessels from a customs seaport.51 20 25 30 35 40 45 (3) No permission to depart may be issued— (a) unless section 51 has been complied with, in the case of a vessel operated by (b) a carrier; or if the vessel has been detained, seized or conﬁscated, or if the vessel has on board goods that have been detained, seized or conﬁscated, in terms of— (i) (ii) other legislation or a court order and the customs authority has been this Act or a tax levying Act; or informed of the detention, seizure or conﬁscation. (4) If a vessel in respect of which a permission to depart has been issued in terms of subsection (1) does not depart within a timeframe as may be prescribed by rule after the permission was issued, the permission lapses and a new permission to depart must be obtained before the vessel may depart. (5) This section applies to all foreign-going vessels. Departure reports 53. (1) The departure of a foreign-going vessel from a customs seaport to another customs seaport or to a destination outside the Republic must be reported to the customs authority— (a) by the port authority managing that seaport; and (b) if the vessel— (i) is operated by a carrier, by the carrier unless the customs authority permits otherwise; or is not operated by a carrier, by the on-board operator of the vessel unless the customs authority permits otherwise. (ii) (2) A vessel departure report referred to in subsection (1) must be submitted within a timeframe as may be prescribed by rule after the departure of the vessel from that seaport. (3) This section applies to all foreign-going vessels.
51
These documents include safety certiﬁcates, departure clearances by the port authority, Home Affairs
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Land-outgoing vessels need customs departure permission, and departure plus related notices must be reported to the customs authority.

51. These documents include safety certiﬁcates, departure clearances by the port authority, Home Affairs certiﬁcates, Post Office certiﬁcates, income tax forms, etc. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 161 Wet No 31 van 2014 161 (b) ’n Vooruit-vragvertrekskennisgewing bedoel in paragraaf (a) moet verstrek word binne ’n tydperk, soos by reël voorgeskryf mag word, voor die geskeduleerde vertrek van daardie vaartuig vanaf daardie doeaneseehawe, hetsy na ’n ander doeaneseehawe of na ’n bestemming buite die Republiek. (c) Paragrawe (a) en (b) is nie van toepassing ten opsigte van goedere wat ooreenkomstig Hoofstuk 11 by daardie seehawe na die vaartuig transverskeep gaan word nie. In so ’n geval moet die transverskepingsklaringsbrief of dokument wat ingevolge artikel 251 geag word ’n transverskepingsklaringsbrief te wees, vir doeleindes van paragrawe (a) en (b) geag word die vooruit-vragvertrekskennisgewing vir daardie goedere te wees. (3) Hierdie artikel is van toepassing slegs op land-uitgaande vaartuie wat onder die operasionele beheer van vervoerders is. Toestemming om te vertrek 52. (1) Geen land-uitgaande vaartuig mag vanaf ’n doeaneseehawe vertrek sonder ’n toestemming om te vertrek wat deur die doeanegesag uitgereik is nie. (2) ’n Aansoek om toestemming om te vertrek, moet— (a) aan die doeanegesag voorgelê word op die wyse soos by reël voorgeskryf mag word; en (b) vergesel wees of ondersteun word deur dié dokumente soos by reël of ingevolge ’n belastingheffings-Wet of enige ander wetgewing wat op die vertrek van vaartuie vanaf ’n doeaneseehawe van toepassing is, vereis mag word.51 (3) Geen toestemming om te vertrek mag uitgereik word nie— (a) (b) tensy daar aan artikel 51 voldoen is, in die geval van ’n vaartuig wat onder die operasionele beheer van ’n vervoerder is; of indien die vaartuig onder detensie geplaas, op beslag gelê of gekonﬁskeer is, of indien die vaartuig enige goedere aan boord het wat onder detensie geplaas, op beslag gelê of gekonﬁskeer is, ingevolge— (i) hierdie Wet of ’n belastingheffings-Wet; of (ii) ander wetgewing of ’n hofbevel en die doeanegesag van die detensie, beslaglegging of konﬁskering in kennis gestel is. (4) Indien ’n vaartuig ten opsigte waarvan ’n toestemming om te vertrek ingevolge subartikel (1) uitgereik is, nie vertrek binne ’n tydsraam, soos by reël voorgeskryf mag word, nadat die toestemming uitgereik is nie, verval die toestemming en ’n nuwe toestemming om te vertrek moet bekom word alvorens die vaartuig mag vertrek. (5) Hierdie artikel is van toepassing op alle land-uitgaande vaartuie. Vertreksverslae 53. (1) Die vertrek van ’n land-uitgaande vaartuig vanaf ’n doeaneseehawe na ’n ander doeaneseehawe of na ’n bestemming buite die Republiek moet aan die doeanegesag gerapporteer word— (a) deur die hawegesag wat daardie seehawe bestuur; en (b) indien die vaartuig— (i) onder die operasionele beheer van ’n vervoerder is, deur die vervoerder tensy die doeanegesag anders goedkeur; of (ii) nie onder die operasionele beheer van ’n vervoerder is nie, deur die aanboord operateur van die vaartuig, tensy die doeanegesag anders goedkeur. (2) ’n Vaartuigvertreksverslag bedoel in subartikel (1) moet verstrek word binne ’n tydsraam nadat die vaartuig vanaf daardie seehawe vertrek het, soos by reël voorgeskryf mag word. (3) Hierdie artikel is van toepassing op alle land-uitgaande vaartuie. 5 10 15 20 25 30 35 40 45 50
51
Hierdie dokumente sluit in veiligheidssertiﬁkate, vertrekklarings deur die hawegesag, Binnelandse
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This section says certain documents are included, such as safety certificates, port authority departure clearances, Home Affairs certificates, Post Office certificates, and income tax forms.

51. Hierdie dokumente sluit in veiligheidssertiﬁkate, vertrekklarings deur die hawegesag, Binnelandse Sake sertiﬁkate, Poskantoor sertiﬁkate, inkomstebelastingvorms, ens. 162 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 162 Part 2 Reporting requirements for arriving and departing foreign-going aircraft Application of this Part

Part

Part 2

908
Extension of timeframes or periods and postponement of dates
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Section 908 is titled “Extension of timeframes or periods and postponement of dates.”

908. Extension of timeframes or periods and postponement of dates
909
Shortening of minimum timeframes or periods
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Section 909 is titled “Shortening of minimum timeframes or periods.”

909. Shortening of minimum timeframes or periods
910
Sworn or solemn declarations
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Section 910 is titled “Sworn or solemn declarations.”

910. Sworn or solemn declarations
911
Timeframes for compliance with requests by customs authority
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This section concerns the timeframes for complying with requests made by the customs authority.

911. Timeframes for compliance with requests by customs authority
912
Methods of conveying or sending decisions and documents
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Section 912 is titled “Methods of conveying or sending decisions and documents.”

912. Methods of conveying or sending decisions and documents
913
Electronic submission of documents or communications
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Section 913 concerns electronic submission of documents or communications.

913. Electronic submission of documents or communications
914
Burden of proof in relation to documents or communications
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This section concerns the burden of proof for documents or communications.

914. Burden of proof in relation to documents or communications
915
Documents transmitted or submitted and oaths and affirmations made outside
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This section concerns documents transmitted or submitted, and oaths and affirmations made outside the Republic.

915. Documents transmitted or submitted and oaths and affirmations made outside Republic
916
Factors to be taken into account when considering exemptions, authorisations,
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This section concerns factors to be considered when dealing with exemptions, authorisations, permissions, approvals, recognitions, and other special dispensations.

916. Factors to be taken into account when considering exemptions, authorisations, permissions, approvals, recognitions and other special dispensations
917
When tax matters must be considered to be in order
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Section heading: “When tax matters must be considered to be in order.”

917. When tax matters must be considered to be in order
918
Exemptions, authorisations, permissions, approvals, recognitions and direc-
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Section heading about exemptions, authorisations, permissions, approvals, recognitions and directions.

918. Exemptions, authorisations, permissions, approvals, recognitions and direc- tions
919
Record keeping systems
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Section 919 is titled “Record keeping systems.”

919. Record keeping systems
920
Submission of documents through representatives
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Section 920 is titled “Submission of documents through representatives.”

920. Submission of documents through representatives
921
Publication of international agreements to which Republic is party
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This provision is titled “Publication of international agreements to which Republic is party.”

921. Publication of international agreements to which Republic is party 922.
923
Liability for damage, loss or expenses
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This section concerns liability for damage, loss, or expenses.

923. Liability for damage, loss or expenses
924
Legal status of footnotes
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This section is a heading about the legal status of footnotes and interpretive notes.

924. Legal status of footnotes Interpretive notes 925. Import and export statistics Part 3 Transitional provisions Interpretation of this Part 926.
3
The purpose of this Act is—
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This section states that the Act is intended to set up customs control systems and procedures for goods and persons entering or leaving the Republic, collect import and export tax effectively, and support related tax and other applicable laws.

3. The purpose of this Act is— (a) (b) (c) to provide systems and procedures for customs control of all goods and persons entering or leaving the Republic; to enable the effective collection of import and export tax on such goods; and to facilitate the implementation of— (i) the tax levying Acts; and (ii) other legislation applicable to such goods or persons. Goods and persons to which this Act applies
4
This Act applies to all goods and persons that are subject to customs control in
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This Act applies to goods and persons under customs control, and it applies throughout the Republic.

4. This Act applies to all goods and persons that are subject to customs control in terms of Chapter 2. Territorial application of this Act 5. (1) This Act applies in the whole of the Republic.26 (2) For the purpose of subsection (1)—
26
Although the Prince Edward Islands form part of the Republic, this Act does not apply to those
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The Act does not apply to the Prince Edward Islands.

26. Although the Prince Edward Islands form part of the Republic, this Act does not apply to those islands. See the Prince Edward Islands Act, 1948 (Act No. 43 of 1948). 35 40 45 50 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 115 Wet No 31 van 2014 115 (i) in die Republiek aan te kom wanneer die vaartuig, nadat dit die territoriale waters van die Republiek binnegekom het, by die eerste seehawe, landingsplek of ander plek vasmeer; (ii) by ’n doeaneseehawe aan te kom wanneer die vaartuig, nadat dit die seehawe bereik het, vir die eerste keer by daardie seehawe vasmeer, hetsy binne die seehawe of by ’n meerfasiliteit buite die seehawe; of (iii) vanuit ’n doeaneseehawe te vertrek wanneer die vaartuig losmeer om uit of vanaf die seehawe weg te beweeg; (c) word ’n land-uitgaande vliegtuig, of goedere of persone aan boord van ’n land-uitgaande vliegtuig, geag— (i) in die Republiek aan te kom wanneer die vliegtuig by die eerste lughawe, landingstrook of ander plek land nadat dit die lugruimte van die Republiek binnegekom het; (ii) by ’n doeanelughawe aan te kom wanneer die vliegtuig by die lughawe land; of (iii) van ’n doeanelughawe te vertrek wanneer die vliegtuig van die lughawe opstyg; (d) word ’n oor-grens trein of spoorwegwa gekoppel aan ’n oor-grens trein, of goedere of persone aan boord van ’n oor-grens trein of spoorwegwa, geag— in die Republiek aan te kom wanneer die trein die Republiek oor die (i) grens binnekom; (ii) by ’n treinstasie aan te kom wanneer die trein vir die eerste maal by ’n spoorwegterminaal by daardie treinstasie stop; of (iii) van ’n treinstasie te vertrek wanneer die trein uit die treinstasie begin beweeg; (e) word ’n voertuig, of persone aan boord van ’n voertuig geag— (i) in die Republiek aan te kom wanneer die voertuig die Republiek oor die grens binnekom; of (ii) die Republiek te verlaat wanneer die voertuig die Republiek oor die grens verlaat; of (f) word ’n voetganger geag— (i) in die Republiek aan te kom wanneer die voetganger die Republiek oor die grens binnekom; of (ii) die Republiek te verlaat wanneer die voetganger die Republiek oor die grens verlaat. 5 10 15 20 25 30 35 Deel 2 Doel en toepassing van hierdie Wet Doel van hierdie Wet
3
Die doel van hierdie Wet is—
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This section states the purpose of the Act: customs control systems and procedures for goods and persons entering or leaving the Republic, collection of import and export taxes, and support for implementing related tax and other laws.

3. Die doel van hierdie Wet is— (a) om voorsiening te maak vir stelsels en prosedures vir doeanebeheer oor alle 40 goedere en persone wat die Republiek binnekom of verlaat; (b) om voorsiening te maak vir die doeltreffende invordering van invoer- en uitvoerbelasting op daardie goedere; en (c) om die implementering te fasiliteer van— (i) die belastingheffings-Wette; en (ii) ander wetgewing wat op daardie goedere of persone van toepassing is. Goedere en persone waarop hierdie Wet van toepassing is
4
Hierdie Wet is van toepassing op alle goedere en persone wat ingevolge Hoofstuk
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This Act applies to goods and persons under Chapter 2 customs control, and it applies throughout the Republic.

4. Hierdie Wet is van toepassing op alle goedere en persone wat ingevolge Hoofstuk 2 aan doeanebeheer onderworpe is. Territoriale toepassing van hierdie Wet 5. (1) Hierdie Wet is in die hele Republiek van toepassing.26 (2) By die toepassing van subartikel (1)— 45 50
26
Alhoewel die Prins Edward Eilande deel van die Republiek vorm, is hierdie Wet nie op daardie
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This section says the Act does not apply on the Prince Edward Islands, but it does apply in certain Republic zones and to goods moving to or from SACU and SADC member states, with the Commissioner allowed to make implementation rules.

26. Alhoewel die Prins Edward Eilande deel van die Republiek vorm, is hierdie Wet nie op daardie eilande van toepassing nie. Kyk die Wet op Prince Edward Eilande, 1948 (Wet No. 43 van 1948). 116 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 116 (a) the continental shelf referred to in section 8 of the Maritime Zones Act, 1994 (Act No.15 of 1994), must be regarded as being part of the Republic; (b) any installation or device of any kind whatsoever, including any ﬂoating or submersible drilling or production platform, constructed or being operated upon, beneath or above the continental shelf for the purpose of exploring it or exploiting its natural resources, must be regarded as having been constructed or as being operated within the Republic; and any goods mined or produced in the operation of such installation or device and transported to the shore, whether by vessel, pipeline or otherwise, and any person or any other goods being transported by any means to and from such installation or device must be regarded as being transported within the Republic. (c) (3) Customs officers may perform their enforcement functions in terms of this Act in the contiguous and exclusive economic zones of the Republic referred to in sections 5 and 7 of the Maritime Zones Act, 1994 (Act No. 15 of 1994), to the extent necessary to enforce, or to prevent a breach of this Act, a tax levying Act or any legislation referred to in Chapter 35 or 36. Application of this Act in relation to SACU member states 6. (1) This Act applies subject to any rules that may be prescribed in terms of subsection (2) to— (a) all goods imported into the Republic from a SACU member state; and (b) all goods in the process of being exported from the Republic to a SACU member state. (2) The Commissioner may make rules as may be necessary for the effective implementation of the SACU Agreement in the Republic, including rules modifying, qualifying or deviating from provisions of this Act or a tax levying Act as may be necessary for such implementation. Application of this Act in relation to SADC member states 7. (1) This Act applies subject to any rules as may be prescribed in terms of subsection (2) to— (a) all goods imported into the Republic from a SADC member state; and (b) all goods in the process of being exported from the Republic to a SADC member state. (2) The Commissioner may make rules to facilitate the implementation of the SADC Agreement in the Republic. Application of this Act in relation to tax levying Acts and legislation regulating goods and persons entering or leaving Republic
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This Act must be interpreted and applied to facilitate the implementation of—
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This Act must be interpreted and applied to support the implementation of tax levying Acts and certain other legislation linked to goods, persons, and customs controlled areas.

8. This Act must be interpreted and applied to facilitate the implementation of— the tax levying Acts; and (a) (b) other legislation27 to the extent that such other legislation applies— (i) (ii) to goods or persons entering or leaving the Republic or to any matter relating to such goods or persons; or in any areas which are customs controlled areas in terms of this Act or to any matter relating to such areas.
27
The Customs Control Act provides a ‘‘platform’’ for the implementation of the tax levying Acts and
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This section says the Customs Control Act supports enforcement of customs and related tax/trade laws, and lets customs officers act in certain economic zones and the Commissioner make implementation rules.

27. The Customs Control Act provides a ‘‘platform’’ for the implementation of the tax levying Acts and other legislation applicable to goods and persons entering or leaving the Republic, especially legislation regulating the import or export of prohibited, restricted and sectorally controlled goods. 5 10 15 20 25 30 35 40 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 117 Wet No 31 van 2014 117 (a) word die vastelandsplat bedoel in artikel 8 van die Wet op Maritieme Sones, 1994 (Wet No.15 van 1994), geag deel van die Republiek te wees; (b) word enige installasie of toestel van watter aard ook al, met inbegrip van enige drywende of dompelboor- of produksieplatform, wat opgerig is of in bedryf is op, onder of bokant die vastelandsplat vir doeleindes van eksplorasie daarvan of ontginning van die natuurlike hulpbronne daarvan, geag in die Republiek opgerig of in bedryf te wees; en (c) word enige goedere wat in die bedryf van so ’n installasie of toestel gemyn of geproduseer word en na die kuslyn vervoer word, hetsy by wyse van ’n vaartuig, pyplyn of andersins, en enige persoon of ander goedere wat op enige wyse na en vanaf daardie installasie of toestel vervoer word, geag binne die Republiek vervoer te word. (3) Doeanebeamptes kan hulle toepassingsfunksies ingevolge hierdie Wet in die aangrensende en eksklusiewe ekonomiese sones van die Republiek bedoel in artikels 5 en 7 van die Wet op Maritieme Sones, 1994 (Wet No. 15 van 1994), uitvoer in soverre dit nodig is om hierdie Wet, ’n belastingheffings-Wet of enige wetgewing bedoel in Hoofstuk 35 of 36 toe te pas of ’n breuk daarvan te voorkom. Toepassing van hierdie Wet met betrekking tot SADU lidstate 6. (1) Hierdie Wet is, behoudens enige reëls ingevolge subartikel (2) voorgeskryf, van toepassing op— (a) alle goedere wat na die Republiek uit ’n SADU lidstaat ingevoer word; en (b) alle goedere wat bestem is om uit die Republiek na ’n SADU lidstaat uitgevoer te word. (2) Die Kommissaris kan reëls uitvaardig wat nodig mag wees vir die effektiewe implementering van die SADU Ooreenkoms in die Republiek, met inbegrip van reëls wat die bepalings van hierdie Wet of ’n belastingheffings-Wet aanpas, kwaliﬁseer of daarvan afwyk in soverre dit vir daardie implementering nodig mag wees. Toepassing van hierdie Wet met betrekking tot SAOG lidstate 7. (1) Hierdie Wet is, behoudens enige reëls ingevolge subartikel (2) voorgeskryf, van toepassing op— (a) alle goedere wat na die Republiek uit ’n SAOG lidstaat ingevoer word; en (b) alle goedere wat bestem is om uit die Republiek na ’n SAOG lidstaat uitgevoer te word. (2) Die Kommissaris kan reëls uitvaardig om die implementering van die SAOG Ooreenkoms in die Republiek te fasiliteer. Toepassing van hierdie Wet met betrekking tot belastingheffings-Wette en wetgewing ter regulering van goedere en persone wat die Republiek binnekom en verlaat
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Hierdie Wet moet uitgelê en toegepas word ten einde die implementering te
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This provision says the Act must be interpreted and applied to help implement tax laws and other applicable legislation about goods or people entering or leaving the Republic, and about customs-controlled areas.

8. Hierdie Wet moet uitgelê en toegepas word ten einde die implementering te fasiliteer van— (a) die belastingheffings-Wette; en (b) ander wetgewing27 in soverre daardie ander wetgewing van toepassing is— (i) op goedere of persone wat die Republiek binnekom of verlaat, of op (ii) enige ander aangeleentheid betreffende daardie goedere of persone; of in enige gebiede wat ingevolge hierdie Wet doeanebeheergebiede is of op enige ander aangeleentheid betreffende daardie gebiede. 5 10 15 20 25 30 35 40 45
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Die Wet op Doeanebeheer stel ’n ‘‘platform’’ daar vir die implementering van die belastingheffings-
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The Customs Control Act sets up a platform for implementing tax-levy laws and other laws that apply to goods and people entering or leaving the Republic, especially laws on prohibited, restricted, or sector-controlled goods.

27. Die Wet op Doeanebeheer stel ’n ‘‘platform’’ daar vir die implementering van die belastingheffings- Wette en ander wetgewing van toepassing op goedere en persone wat die Republiek binnekom of verlaat, veral wetgewing wat die invoer of uitvoer van verbode, beperkte of sektorbeheerde goedere reguleer. 118 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 118 Part 3 Administration of this Act Commissioner to administer this Act
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Some provisions such as the assessment and collection of tax on goods may be implemented long
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Tax on goods may be assessed and collected long after customs have stopped controlling the goods.

38. Some provisions such as the assessment and collection of tax on goods may be implemented long after customs have relinquished their control of the goods. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 137 Wet No 31 van 2014 137 goedere nadat daardie goedere opgehou het om aan doeanebeheer beoog in subartikel (1) onderworpe te wees nie.38 Doeanebeheer oor persone 29. (1) Die volgende persone is by die toepassing van hierdie Wet aan doeanebeheer onderworpe: (a) Alle persone wat die Republiek binnegekom het, of op redelik gronde vermoed word binne te gekom het, hetsy aan boord van ’n vaartuig, vliegtuig, trein of voertuig of te voet; (b) alle persone in die proses om die Republiek te verlaat, of op redelike gronde vermoed word in die proses is om die Republiek te verlaat, hetsy aan boord van ’n vaartuig, vliegtuig, trein of voertuig of te voet; alle persone aan boord van enige vaartuig, vliegtuig, trein, spoorwegwa of voertuig in artikel 28(1) bedoel; (c) (d) alle persone binne ’n doeanebeheergebied; (e) alle persone wat in enige hoedanigheid met goedere verbind is wat ingevolge artikel 28(1) aan doeanebeheer onderworpe is; en enige ander persoon nie hierbo gedek nie, maar met betrekking tot wie die doeanegesag ’n bevoegdheid ingevolge ’n bepaling van hierdie Wet mag uitoefen. (f) (2) Persone wat die Republiek binnekom, bly aan doeanebeheer beoog in subartikel (1) onderworpe totdat die persoon deur doeane geprosesseer is by ’n plek van toegang en deurgelaat word in die Republiek. (3) Persone wat in die proses is om die Republiek te verlaat, bly aan doeanebeheer beoog in subartikel (1) onderworpe totdat die persoon die Republiek verlaat. (4) Ondanks subartikels (2) en (3), raak daardie subartikels nie die implementering van ’n bepaling van hierdie Wet of ’n belastingheffings-Wet nie wat op die betrokke persone van toepassing bly nadat hulle opgehou het om aan doeanebeheer beoog in subartikel (1) onderworpe te wees. 5 10 15 20 25 Land-uitgaande vaartuie of -vliegtuie wat deur die Republiek gaan sonder om aan te doen of te land 30 30. (1) Land-uitgaande vaartuie of vliegtuie wat die territoriale water of lugruimte van die Republiek binnekom, of daardeur beweeg, sonder om by ’n plek in die Republiek aan te doen of te land, en enige goedere en persone aan boord van so ’n vaartuig of vliegtuig, is aan doeanebeheer onderworpe totdat hulle die territoriale water of lugruimte van die Republiek verlaat. (2) Wanneer hulle die territoriale water of lugruimte van die Republiek verlaat— (a) word vaartuie, vliegtuie en goedere bedoel in subartikel (1) by die toepassing van die Wet geag nie ingevoer in, of uitgevoer uit, die Republiek te wees nie; en (b) word enige persone aan boord van daardie vaartuie en vliegtuie by die toepassing van hierdie Wet geag nie die Republiek binne te gekom of te verlaat het nie. (3) Subartikel (2) is nie van toepassing nie op goedere of persone wat nie aan boord van die vaartuig of vliegtuig bly nie, of wat aan boord daarvan geneem word, gedurende die vaart oor die territoriale water of die vlug deur die lugruimte van die Republiek. 35 40 45 Deel 2 Plekke van toegang en uitgang Aanwysing van plekke van toegang en uitgang 31. (1) Die Kommissaris moet vir die behoorlike toepassing van doeanebeheer, en in ooreenstemming met enige Wette van die Parlement en besluite van die nasionale uitvoerende gesag wat van toepassing mag wees, by reël ’n aantal— 50
38
Sekere bepalings soos die aanslag en invordering van belasting op goedere mag geïmplementeer
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Designated seaports, airports, rail crossings, road crossings, and other border crossings may be used for entry and exit of vessels, aircraft, trains, vehicles, persons, and related goods movement.

38. Sekere bepalings soos die aanslag en invordering van belasting op goedere mag geïmplementeer word lank nadat Doeane hul beheer oor die goedere prysgegee het. (a) (b) goods— (i) 138 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 138 (a) seaports in the Republic as places where foreign-going vessels may call or from where such vessels may depart; (b) airports in the Republic as places where foreign-going aircraft may land or (c) (d) (e) from where such aircraft may depart; rail border crossings as places where cross-border trains may enter or leave the Republic; road border crossings as places where vehicles may enter or leave the Republic; and road or other border crossings as places where persons may enter or leave the Republic on foot. (2) Places designated in terms of subsection (1), read with section 34(1)(a) and (b), are places of entry or exit for the Republic. Purposes for which places of entry or exit may be used 32. (1) A seaport or airport designated as a place of entry or exit in terms of section 31(1)(a) or (b) may be used as a place where— 5 10 15 foreign-going vessels or foreign-going aircraft may respectively call or land; imported into the Republic may be off-loaded from foreign-going vessels or aircraft; or (ii) may be loaded on board foreign-going vessels or aircraft for export from 20 the Republic; and (c) persons— (i) entering the Republic may disembark from foreign-going vessels or aircraft; or leaving the Republic may board foreign-going vessels or aircraft. (ii) (2) A rail border crossing designated as a place of entry or exit in terms of section 31(1)(c) may be used as a place through which— (a) cross-border trains may enter or leave the Republic; (b) goods may be imported into or exported from the Republic on board cross-border trains; and 25 30 (c) persons may enter or leave the Republic on board cross-border trains. (3) A road border crossing designated as a place of entry or exit in terms of section 31(1)(d) may be used as a place through which— (a) vehicles may enter or leave the Republic; (b) goods may be imported into or exported from the Republic on board vehicles; 35 and (c) persons may enter or leave the Republic on board vehicles. (4) A road or other border crossing designated as a place of entry or exit in terms of section 31(1)(e) may be used as a place where persons may enter or leave the Republic on foot together with any goods they may have with them. 40 Restrictions on use of places of entry or exit
33
The Commissioner must, if required to do so in terms of an Act of Parliament or
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The Commissioner may, by rule and subject to stated prerequisites, restrict or designate how certain entry, exit, seaport, airport, and border-crossing points may be used.

33. The Commissioner must, if required to do so in terms of an Act of Parliament or a decision of the national executive or, in the absence of any such Act or decision, after consultation with any relevant organs of state, may, by rule— (a) (b) restrict the use of any speciﬁc place of entry or exit to a purpose determined by the Commissioner; restrict the use of any speciﬁc customs seaport or airport to— (i) the off-loading of goods of a speciﬁc type or in a speciﬁc manner from vessels or aircraft in which the goods were imported into the Republic; the loading of goods of a speciﬁc type or in a speciﬁc manner on board vessels or aircraft in which the goods are to be exported from the Republic; or the taking in of fuel or other stores; (ii) (iii) (c) determine that only a speciﬁc customs seaport or airport may be used as a place where— 45 50 55 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 139 Wet No 31 van 2014 139 (a) (b) (c) seehawens in die Republiek aanwys as plekke waar land-uitgaande vaartuie mag aandoen of waarvandaan sulke vaartuie mag vertrek; lughawens in die Republiek aanwys as plekke waar land-uitgaande vliegtuie mag land of waarvandaan sulke vliegtuie mag vertrek; spoor-grensoorgange aanwys as plekke waar oor-grens treine die Republiek mag binnekom of verlaat; (d) pad-grensoorgange aanwys as plekke waar voertuie die Republiek mag binnekom of verlaat; en (e) pad- of ander grensoorgange aanwys as plekke waar persone die Republiek te voet mag binnekom of verlaat. (2) Plekke aangewys ingevolge subartikel (1), saamgelees met artikel 34(1)(a) en (b), is plekke van toegang of uitgang vir die Republiek. Doeleindes waarvoor plekke van toegang of uitgang gebruik kan word 32. (1) ’n Seehawe of lughawe ingevolge artikel 31(1)(a) of (b) as ’n plek van toegang of uitgang aangewys, kan as ’n plek gebruik word waar— (a) land-uitgaande vaartuie of land-uitgaande vliegtuie, onderskeidelik, mag aandoen of land; (b) goedere— (i) in die Republiek ingevoer, van land-uitgaande vaartuie of -vliegtuie afgelaai mag word; of (ii) aan boord van land-uitgaande vaartuie of -vliegtuie vir uitvoer uit die Republiek gelaai mag word; en (c) persone— (i) wat die Republiek binnekom, van land-uitgaande vaartuie of -vliegtuie mag afklim; of 5 10 15 20 25 (ii) wat die Republiek verlaat, aan boord van land-uitgaande vaartuie of -vliegtuie mag gaan. (2) ’n Spoor-grensoorgang wat ingevolge artikel 31(1)(c) as ’n plek van toegang of uitgang aangewys is, kan as ’n plek gebruik word waardeur— (a) oor-grens treine die Republiek mag binnekom of verlaat; (b) goedere aan boord van oor-grens treine ingevoer word in, of uitgevoer word 30 uit, die Republiek; en (c) persone aan boord van oor-grens treine die Republiek mag binnekom of verlaat. (3) ’n Pad-grensoorgang ingevolge artikel 31(1)(d) as ’n plek van toegang of uitgang 35 aangewys, kan as ’n plek gebruik word waardeur— (a) voertuie die Republiek mag binnekom of verlaat; (b) goedere aan boord van voertuie ingevoer mag word in, of uitgevoer mag word uit, die Republiek; en (c) persone aan boord van voertuie die Republiek mag binnekom of verlaat. (4) ’n Pad- of ander grensoorgang ingevolge artikel 31(1)(e) as ’n plek van toegang of uitgang aangewys, kan as ’n plek gebruik word waar persone te voet, saam met enige goedere wat hulle by hulle mag hê, die Republiek mag binnekom of verlaat. 40 Beperkings op gebruik van plekke van toegang of uitgang
33
Die Kommissaris moet, indien dit ingevolge ’n Wet van die Parlement of ’n
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The Commissioner must, when required, and otherwise may after consultation, make rules about places of entry or exit.

33. Die Kommissaris moet, indien dit ingevolge ’n Wet van die Parlement of ’n besluit van die nasionale uitvoerende gesag vereis word, of by ontstentenis aan so ’n Wet of besluit, kan, na oorlegpleging met enige betrokke staatsorgane, by reël— 45 (a) die gebruik van enige spesiﬁeke plek van toegang of uitgang beperk tot ’n doel deur die Kommissaris bepaal; (b) die gebruik van enige spesiﬁeke doeaneseehawe of -lughawe beperk tot— 50 (i) die aﬂaai van goedere van ’n spesiﬁeke tipe, of op ’n spesiﬁeke wyse, vanaf vaartuie of vliegtuie waarin die goedere in die Republiek ingevoer is; (ii) die laai van goedere van ’n spesiﬁeke tipe, of op ’n spesiﬁeke wyse, aan boord van vaartuie of vliegtuie waarin die goedere uit die Republiek uitgevoer gaan word; of 55 (iii) die inname van brandstof of ander voorrade; (c) bepaal dat slegs ’n spesiﬁeke doeaneseehawe of -lughawe gebruik mag word as ’n plek waar— 140 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 140 (i) imported goods of a speciﬁc type may be off-loaded from foreign-going vessels or aircraft; (ii) goods of a speciﬁc type may be loaded on board foreign-going vessels in which the goods are to be exported from the Republic; or (iii) goods, or goods of a speciﬁc type, may be off-loaded, loaded or handled 5 for international transit or transhipment; or (d) impose conditions as to the use of any speciﬁc place as a place of entry or exit including the days on which and the hours of the day during which it may be so used. Places of entry or exit in terms of international agreements with adjoining countries 10 34. (1) The national executive of the Republic may enter into an agreement with the government of a SACU member state or other adjoining country to provide for— (a) joint, one-stop or side by side places of entry or exit for the Republic and that adjoining country; 15 (b) a place of entry or exit for the Republic alone at a location in that country; or (c) a place of entry or exit for that country alone at a location in the Republic. (2) The Commissioner must make rules to give effect to any agreement in terms of subsection (1)(a) or (b) where the agreed place of entry or exit is at a location in the other country, including rules— (a) designating that place as a place of entry or exit for the Republic in terms of section 31(1)(c), (d) or (e); (b) determining— (i) (ii) the purposes for which that place may be used as a place of entry or exit for the Republic; and the days on which and the hours of the day during which it may be so used; (c) determining the circumstances in and conditions on which, the location where and the time when— (i) persons arriving at that place for the Republic must for purposes of this Act and a tax levying Act be regarded as having entered the Republic; and (ii) goods arriving at that place for the Republic must for purposes of this Act and a tax levying Act be regarded as having entered, or been imported into, the Republic; and (d) prescribing procedures and conditions to be complied with, and the documents to be used, or any other matter necessary or useful, for— (i) (ii) the implementation of the agreement; or the use of that place as a place of entry or exit for the Republic. (3) The Commissioner must make rules to give effect to any agreement in terms of subsection (1)(a) or (c) where the agreed place of entry or exit is at a location in the Republic, including rules providing for— (a) that place to be used by the adjoining country as a place of entry or exit in accordance with the legislation of that country— (i) (ii) (iii) where goods may be declared and processed for that country’s customs through which trains or vehicles may pass from or to that country; through which goods may pass from or to that country; purposes; and through which persons may pass from or to that country; and (iv) (b) customs officials of that country at that place— (i) to process for customs purposes goods and persons in accordance with the legislation of that country; and 20 25 30 35 40 45 50 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 141 Wet No 31 van 2014 141 (i) ingevoerde goedere van ’n spesiﬁeke tipe van land-uitgaande vaartuie of -vliegtuie afgelaai mag word; (ii) goedere van ’n spesiﬁeke tipe aan boord van land-uitgaande vaartuie of -vliegtuie waarin die goedere uit die Republiek uitgevoer gaan word, gelaai mag word; of (iii) goedere, of goedere van ’n spesiﬁeke tipe, afgelaai, opgelaai of hanteer 5 mag word vir internasionale transito of transverskeping; of (d) voorwaardes oplê vir die gebruik van enige spesiﬁeke plek as ’n plek van toegang of uitgang, met inbegrip van die dae waarop, en die ure van die dag waartydens, dit aldus gebruik mag word. 10 Plekke van toegang of uitgang ingevolge internasionale ooreenkomste met aangrensende lande 34. (1) Die nasionale uitvoerende gesag van die Republiek kan ’n ooreenkoms aangaan met die regering van ’n SADU lidstaat of ander aangrensende land om voorsiening te maak vir— (a) gesamentlike, eenstop of aanliggende plekke van toegang of uitgang vir die (b) (c) Republiek en daardie aangrensende land; ’n plek van toegang of uitgang uitsluitlik vir die Republiek by ’n plek geleë in daardie land; of ’n plek van toegang of uitgang uitsluitlik vir daardie land by ’n plek geleë in die Republiek. (2) Die Kommissaris moet reëls uitvaardig om gevolg te gee aan enige ooreenkoms ingevolge subartikel (1)(a) of (b) waar die ooreengekome plek van toegang of uitgang by ’n plek geleë in die ander land is, met inbegrip van reëls— 15 20 (a) wat daardie plek ingevolge artikel 31(1)(c), (d) of (e) as ’n plek van toegang 25 (b) of uitgang vir die Republiek aanwys; ter bepaling van— (i) die doel waarvoor daardie plek as ’n plek van toegang of uitgang vir die Republiek gebruik mag word; en (ii) die dae waarop en die ure van die dag waartydens dit aldus gebruik mag 30 word; (c) ter bepaling van die omstandighede waarin en die voorwaardes waarop, die plek waar en die tyd wanneer— (i) persone wat by daardie plek vir die Republiek aankom, vir doeleindes van hierdie Wet en ’n belastingheffings-Wet, geag moet word die Republiek binne te gekom het; en (ii) goedere wat by daardie plek vir die Republiek aankom, vir doeleindes van hierdie Wet en ’n belastingheffings-Wet, geag moet word die Republiek binne te gekom of daarin ingevoer te gewees het; en (d) wat die prosedures en voorwaardes voorskryf waaraan voldoen moet word, en die dokumente wat gebruik moet word, of enige ander aangeleenthede wat noodsaaklik of nuttig mag wees, vir— (i) die implementering van die ooreenkoms; of (ii) die gebruik van daardie plek as ’n plek van toegang of uitgang vir die Republiek. (3) Die Kommissaris moet reëls uitvaardig om gevolg te gee aan enige ooreenkoms ingevolge subartikel (1)(a) of (c) waar die ooreengekome plek van toegang of uitgang by ’n plek geleë in die Republiek is, met inbegrip van reëls wat voorsiening maak— (a) dat daardie plek deur die aangrensende land ooreenkomstig die wetgewing van daardie land gebruik mag word as ’n plek van toegang of uitgang— (i) waardeur treine of voertuie van of na daardie land mag beweeg; (ii) waardeur goedere van of na daardie land mag beweeg; (iii) waar goedere vir daardie land se doeanevereistes geklaar en geprosesseer mag word; en (iv) waardeur persone van en na daardie land mag beweeg; en (b) vir doeaneamptenare van daardie land om by daardie plek— (i) vir doeanedoeleindes goedere en persone ooreenkomstig die wetgewing van daardie land te prosesseer; en 35 40 45 50 55 142 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 142 (ii) to apply and enforce the legislation of that country.39 (4) To the extent that an agreed place of entry or exit referred to in subsection (1)(a) is at a location partially in the Republic and partially in the adjoining country, this section may not be read as affecting the application of this Act in or in relation to that part that falls in the Republic. Information sharing agreements 35. (1) The Commissioner and the port authority or other organ of state operating at a place of entry or exit may enter into an information sharing agreement for the proper and effective administration of that place as a place of entry or exit.40 (2) An information sharing agreement may provide for— (a) (b) (c) (d) (e) (f) the sharing of non-conﬁdential information between the parties relevant to the administration of that place of entry or exit; the speciﬁc information that must or may be shared between the parties; the manner in which and the time within which information must be passed to the other party; the combination of reports, notiﬁcations, declarations, statements, returns or other documents that must be submitted by third persons respectively to the customs authority in terms of this Act and to the other party in terms of the legislation administered by the other party; the exemption of third persons from the obligation to submit to each party separate overlapping reports, notiﬁcations, declarations, statements, returns or other documents containing substantially the same information; and the submission by third persons of such reports, notiﬁcations, declarations, statements, returns or other documents to only one of the parties. (3) The Commissioner may by rule— (a) give effect to an information sharing agreement in terms of subsection (1); or (b) exempt a person from a requirement in terms of this Act to submit a report, notiﬁcation, declaration, statement, return or other document, provided that the exempted person submits substantially the same information that must be contained in that report, notiﬁcation, declaration, statement, return or other document to the other party. Places of entry for foreign-going vessels and aircraft 36. (1) No foreign-going vessel— (a) after entering the Republic may call at any port or place along the coastline of the Republic other than a customs seaport; and (b) when leaving the Republic, may depart from a place other than a customs seaport. (2) After departing from a customs seaport— (a) (b) to another place within the Republic, no foreign-going vessel may call at any port or place along the coastline of the Republic other than a customs seaport; or to a destination outside the Republic, no foreign-going vessel may call at any port or place along the coastline of the Republic. 5 10 15 20 25 30 35 40 (3) No foreign-going aircraft— (a) after entering the Republic, may land at any place other than a customs 45 airport; or (b) when leaving the Republic, may depart from any place other than a customs airport.
54
This Part—
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This Part applies to foreign-going aircraft, except certain naval or military aircraft, and requires carriers, cargo reporters, and airport authorities to give or report arrival and departure information to customs.

54. This Part— (a) applies, subject to section 86, to all foreign-going aircraft to the extent 5 indicated in the provisions of this Part; and (b) does not apply to naval or military aircraft to the extent that they fall within the deﬁnition of ‘‘foreign-going aircraft’’. Advance arrival notices 55. (1) (a) The carrier operating a foreign-going aircraft to the Republic must give 10 advance notice to the customs authority— (i) of the scheduled arrival of the aircraft and crew in the Republic; and (ii) if the aircraft is transporting travellers, of the scheduled arrival of those incoming travellers in the Republic. (b) Advance arrival notices referred to in paragraph (a)(i) and (ii) must be 15 submitted— (i) within a timeframe as may be prescribed by rule; and (ii) either separately, simultaneously or as a combined notice, as may be prescribed by rule. (2) (a) Each cargo reporter responsible for cargo on board a foreign-going aircraft referred to in subsection (1) must give advance notice to the customs authority of the scheduled arrival of that incoming cargo in the Republic. 20 (b) An advance cargo arrival notice referred to in paragraph (a) must be submitted within a timeframe as may be prescribed by rule. (3) This section applies only to foreign-going aircraft operated by carriers. 25 Arrival reports 56. (1) The arrival of a foreign-going aircraft at a customs airport must be reported to the customs authority— (a) by the port authority managing that airport; and (b) if the aircraft— (i) is operated by a carrier, by the carrier unless the customs authority permits otherwise; or is not operated by a carrier, by the on-board operator of the aircraft unless the customs authority permits otherwise. (ii) (2) An aircraft arrival report referred to in subsection (1) must be submitted within a timeframe as may be prescribed by rule after the arrival of the aircraft at a customs airport. Advance departure notices 57. (1) (a) The carrier operating a foreign-going aircraft must give advance notice to the customs authority of— (i) (ii) the scheduled departure of the aircraft and crew from a customs airport; and if the aircraft is to transport travellers out of the Republic, of all those outgoing travellers who boarded or are scheduled to board the aircraft at that airport. (b) Advance departure notices referred to in paragraph (a)(i) and (ii) must be submitted— (i) within a timeframe as may be prescribed by rule before the scheduled departure of the aircraft from a customs airport, whether to another customs airport or to a destination outside the Republic; and 30 35 40 45 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 163 Wet No 31 van 2014 163 Deel 2 Verslagdoeningsvereistes vir land-uitgaande vliegtuie wat aankom of vertrek Toepassing van hierdie Deel
54
Hierdie Deel—
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This section requires advance customs notices for foreign-going aircraft and cargo, and prohibits departure from a customs airport without permission to depart.

54. Hierdie Deel— (a) (b) is, behoudens artikel 86, van toepassing op alle land-uitgaande vliegtuie in soverre aangedui in die bepalings van hierdie Deel; en is nie van toepassing op vloot- of militêre vliegtuie nie in soverre hulle binne die omskrywing van ‘‘land-uitgaande vliegtuig’’ val. 5 Vooruit-aankomskennisgewings 55. (1) (a) Die vervoerder in operasionele beheer van ’n land-uitgaande vliegtuig na 10 die Republiek, moet vooruit kennis aan die doeanegesag gee— (i) van die geskeduleerde aankoms van die vliegtuig en bemanning in die (ii) Republiek; en indien die vliegtuig reisigers vervoer, van die geskeduleerde aankoms van daardie inkomende reisigers in die Republiek. (b) Vooruit aankomskennisgewings bedoel in paragraaf (a)(i) en (ii) moet verstrek word— (i) binne ’n tydsraam soos by reël voorgeskryf mag word; en (ii) òf afsonderlik, òf gesamentlik, òf as ’n gekombineerde kennisgewing, soos by reël voorgeskryf mag word 15 20 (2) (a) Elke vragverslagdoener verantwoordelik vir vrag aan boord van ’n in subartikel (1) moet vooruit kennis aan die land-uitgaande vliegtuig bedoel doeanegesag gee van die geskeduleerde aankoms van daardie inkomende vrag in die Republiek. (b) ’n Vooruit-vragaankomskennisgewing bedoel in paragraaf (a) moet verstrek word 25 binne ’n tydsraam soos by reël voorgeskryf mag word. (3) Hierdie artikel is van toepassing slegs op land-uitgaande vliegtuie onder die operasionele beheer van vervoerders. Aankomsverslae 56.(1) Die aankoms van ’n land-uitgaande vliegtuig by ’n doeanelughawe moet aan 30 die doeanegesag gerapporteer word— (a) deur die hawegesag wat daardie lughawe bestuur; en (b) indien die vliegtuig— (i) onder die operasionele beheer van ’n vervoerder is, deur die vervoerder, tensy die doeanegesag anders goedkeur; of (ii) nie onder die operasionele beheer van ’n vervoerder is nie, deur die aanboord operateur van die vliegtuig, tensy die doeanegesag anders goedkeur. (2) ’n Vliegtuigaankomsverslag bedoel in subartikel (1) moet verstrek word binne ’n tydsraam na die aankoms van die vliegtuig by ’n doeanelughawe, soos by reël voorgeskryf mag word,. 35 40 Vooruit-vertrekskennisgewings 57. (1) (a) Die vervoerder in operasionele beheer van ’n land-uitgaande vliegtuig moet vooruit kennis aan die doeanegesag gee van— (i) die geskeduleerde vertrek van die vliegtuig en die bemanning vanaf ’n 45 (ii) doeanelughawe; en indien die vliegtuig reisigers uit die Republiek gaan vervoer, van al daardie uitgaande reisigers wat by daardie lughawe aan boord van die vliegtuig gegaan het of geskeduleer is om aan boord te gaan. (b) Vooruit-vertrekskennisgewings bedoel in paragraaf (a)(i) en (ii) moet verstrek 50 word— (i) binne ’n tydsraam, soos by reël voorgeskryf mag word, voor die geskeduleerde vertrek van die vliegtuig vanaf ’n doeanelughawe, hetsy na ’n ander doeanelughawe of na ’n bestemming buite die Republiek; en 164 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 164 (ii) either separately, simultaneously or as a combined notice, as may be prescribed by rule. (2) (a) Each cargo reporter responsible for cargo loaded or to be loaded on board a foreign-going aircraft at a customs airport for export from the Republic must give advance notice to the customs authority of that outgoing cargo. (b) An advance cargo departure notice referred to in paragraph (a) must be submitted within a timeframe as may be prescribed by rule before the scheduled departure of that aircraft from that customs airport, whether to another customs airport or to a destination outside the Republic. 5 (c) Paragraphs (a) and (b) do not apply in respect of goods transhipped in accordance 10 with Chapter 11 onto the aircraft at that airport. (d) In the case of goods referred to in paragraph (c) the transhipment clearance declaration or document regarded to be a transhipment clearance declaration in terms of section 251 must for purposes of paragraphs (a) and (b) be regarded to be the advance cargo departure notice for those goods. (3) This section applies only to foreign-going aircraft operated by carriers. Permission to depart 58. (1) No foreign-going aircraft may depart from a customs airport without a permission to depart issued by the customs authority. (2) An application for a permission to depart must be— (a) submitted to the customs authority in the manner as may be prescribed by rule; and (b) accompanied or supported by such documents as may be required by rule or in terms of a tax levying Act or other legislation applicable to the departure of aircraft from a customs airport.52 (3) No permission to depart may be issued— (a) unless section 57 has been complied with, in the case of an aircraft operated (b) by a carrier; or if the aircraft has been detained, seized or conﬁscated, or if the aircraft has on board goods that have been detained, seized or conﬁscated, in terms of— (i) (ii) other legislation or a court order and the customs authority has been this Act or a tax levying Act; or informed of the detention, seizure or conﬁscation. (4) If an aircraft in respect of which a permission to depart has been issued in terms of subsection (1) does not depart within a timeframe as may be prescribed by rule after the permission was issued, the permission lapses and a new permission to depart must be obtained before the aircraft may depart. (5) This section applies to all foreign-going aircraft. Departure reports 59. (1) The departure of a foreign-going aircraft from a customs airport to another customs airport or a destination outside the Republic must be reported to the customs authority— (a) by the port authority managing that airport; and (b) if the aircraft— (i) is operated by a carrier, by the carrier unless the customs authority permits otherwise; or is not operated by a carrier, by the on-board operator of the aircraft unless the customs authority permits otherwise. (ii) (2) An aircraft departure report referred to in subsection (1) must be submitted within a timeframe as may be prescribed by rule after the departure of the aircraft from that airport. (3) This section applies to all foreign-going aircraft.
52
These documents include safety certiﬁcates, departure clearances by the airport authority, Home
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Outward-bound aircraft may not depart a customs airport without customs departure permission, and cargo/departure reports must be given to the customs authority within the prescribed time.

52. These documents include safety certiﬁcates, departure clearances by the airport authority, Home Affairs certiﬁcates, Post Office certiﬁcates, income tax forms, etc. 15 20 25 30 35 40 45 50 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 165 Wet No 31 van 2014 165 (ii) òf afsonderlik, òf gesamentlik, òf as ’n gekombineerde kennisgewing, soos by reël voorgeskryf mag word. (2) (a) Elke vragverslagdoener verantwoordelik vir vrag wat aan boord van ’n land-uitgaande vliegtuig by ’n doeanelughawe vir uitvoer uit die Republiek gelaai is of gaan word, moet vooruit kennis aan die doeanegesag van daardie uitgaande vrag gee. (b) ’n Vooruit-vragvertrekskennisgewing bedoel in paragraaf (a) moet verstrek word binne ’n tydsraam, soos by reël voorgeskryf mag word, voor die geskeduleerde vertrek van daardie vliegtuig vanaf daardie doeanelughawe, hetsy na ’n ander doeanelughawe of na ’n bestemming buite die Republiek. (d) In die geval van goedere bedoel (c) Paragrawe (a) en (b) is nie van toepassing ten opsigte van goedere wat ooreenkomstig Hoofstuk 11 na die vliegtuig by daardie lughawe transverskeep is nie. (c) moet die transver- ingevolge artikel 251 geag word ’n skepingsklaringsbrief, of dokument wat transverskepingsklaringsbrief te wees, vir doeleindes van paragrawe (a) en (b) geag die vooruit-vragvertrekskennisgewing vir daardie goedere te wees. in paragraaf (3) Hierdie artikel is van toepassing slegs op land-uitgaande vliegtuie wat onder die operasionele beheer van vervoerders is. Toestemming om te vertrek 58. (1) Geen land-uitgaande vliegtuig mag vanaf ’n doeanelughawe vertrek sonder ’n toestemming om te vertrek wat deur die doeanegesag uitgereik is nie. (2) ’n Aansoek om toestemming om te vertrek, moet— (a) aan die doeanegesag voorgelê word op die wyse soos by reël voorgeskryf mag word; en (b) vergesel wees of ondersteun word deur dié dokumente soos by reël of ingevolge ’n belastingheffings-Wet of ander wetgewing wat op die vertrek van vliegtuie vanaf ’n doeanelughawe van toepassing is, vereis mag word.52 (3) Geen toestemming om te vertrek mag uitgereik word nie— (a) (b) tensy daar aan artikel 57 voldoen word, in die geval van ’n vliegtuig wat onder die operasionele beheer van ’n vervoerder is; of indien die vliegtuig onder detensie geplaas, op beslag gelê of gekonﬁskeer is, of indien die vliegtuig goedere aan boord het wat onder detensie geplaas, op beslag gelê of gekonﬁskeer is, ingevolge— (i) hierdie Wet of ’n belastingheffings-Wet; of (ii) ander wetgewing of ’n hofbevel en die doeanegesag van die detensie, beslaglegging of konﬁskering in kennis gestel is. (4) Indien ’n vliegtuig ten opsigte waarvan ’n toestemming om te vertrek ingevolge subartikel (1) uitgereik is, nie vertrek binne die tydsraam, soos by reël voorgeskryf mag word, nadat die toestemming uitgereik is nie, verval die toestemming en ’n nuwe toestemming om te vertrek moet bekom word alvorens die vliegtuig mag vertrek. (5) Hierdie artikel is van toepassing op alle land-uitgaande vliegtuie. Vertreksverslae 59. (1) Die vertrek van ’n land-uitgaande vliegtuig vanaf ’n doeanelughawe na ’n ander doeanelughawe of ’n bestemming buite die Republiek moet aan ’n doeanegesag gerapporteer word— (a) deur die hawegesag wat daardie lughawe bestuur; en (b) indien die vliegtuig— (i) onder die operasionele beheer van ’n vervoerder is, deur die vervoerder, tensy die doeanegesag anders goedkeur; of (ii) nie onder die operasionele beheer van ’n vervoerder is nie, deur die aanboord operateur van die vliegtuig, tensy die doeanegesag anders goedkeur. (2) ’n Vertreksverslag van ’n vliegtuig bedoel in subartikel (1) moet verstrek word binne ’n tydsraam, soos by reël voorgeskryf mag word, nadat die vliegtuig vanaf daardie lughawe vertrek het. (3) Hierdie artikel is van toepassing op alle land-uitgaande vliegtuie.
52
Hierdie dokumente sluit in veiligheidsertiﬁkate, vertrekklarings deur die lughawe gesag, Buitelandse
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Carriers and some on-board operators must give customs advance notices and arrival/departure reports for cross-border trains and buses, and carriers operating trucks to the Republic must give advance arrival notice.

52. Hierdie dokumente sluit in veiligheidsertiﬁkate, vertrekklarings deur die lughawe gesag, Buitelandse Sake sertiﬁkate, Poskantoor sertiﬁkate, inkomstebelastingvorms, ens. 5 10 15 20 25 30 35 40 45 50 55 166 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 166 Part 3 Reporting requirements for arriving and departing cross-border trains Advance arrival notices 60. (1) The carrier of a cross-border train scheduled for the Republic who will be operating the train on the Republic’s side of the border, must give advance notice to the customs authority— (a) of the scheduled arrival of the train and crew in the Republic; (b) if the train is transporting travellers, of the scheduled arrival of those incoming travellers in the Republic; and if the train is transporting cargo, of the scheduled arrival of that incoming cargo in the Republic. (c) 5 10 (2) Advance arrival notices referred to in subsection (1)(a), (b) and (c) must be submitted— (a) within a timeframe as may be prescribed by rule; and (b) either separately, simultaneously or as a combined notice, as may be 15 prescribed by rule. Arrival reports 61. (1) The carrier operating a cross-border train that has entered the Republic must report to the customs authority the arrival of the train at each railway station after it entered the Republic where— travellers or crew will disembark; (a) (b) cargo will be off-loaded; or (c) a railway carriage will be detached. (2) A train arrival report referred to in subsection (1) must be submitted within a timeframe as may be prescribed by rule after the arrival of the train at a railway station referred to in that subsection. Advance departure notices 62. (1) The carrier of a cross-border train scheduled for a destination outside the Republic who will be operating the train on the Republic’s side of the border, must give— (a) advance notice to the customs authority— (i) of the scheduled departure of the train and crew to a destination outside (ii) (iii) the Republic; if the train is to transport travellers to a destination outside the Republic, of all travellers scheduled to be on board the train when the train crosses the border out of the Republic; and if the train is to transport cargo to a destination outside the Republic, of all cargo scheduled to be on board the train when the train crosses the border out of the Republic; and (b) such updates as may be prescribed by rule of its advance traveller departure notice referred to in paragraph (a)(ii) and of its advance cargo departure notice referred to in paragraph (a)(iii) as the train progresses on its voyage to the border. 20 25 30 35 40 (2) Advance departure notices referred to in subsection (1)(a)(i), (ii) and (iii), and any updates of such notices referred to in subsection (1)(b), must be submitted— 45 (a) at such times as may be prescribed by rule for such notices and updates; and (b) either separately, simultaneously or as a combined notice or update, as may be prescribed by rule. Departure reports 63. (1) The carrier operating a cross-border train in the Republic to a destination outside the Republic must report to the customs authority the departure of the train from each railway station where— 50 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 167 Wet No 31 van 2014 167 Deel 3 Verslagdoeningsvereistes vir oor-grens treine wat aankom en vertrek Vooruit-aankomskennisgewings 60. (1) Die vervoerder wat in operasionele beheer van ’n oor-grens trein geskeduleer vir die Republiek aan die Republiek se kant van die grens sal wees, moet vooruit kennis aan die doeanegesag gee— (a) van die geskeduleerde aankoms van die trein en bemanning in die Republiek; (b) indien die trein reisigers vervoer, van die geskeduleerde aankoms van daardie inkomende reisigers in die Republiek; en indien die trein vrag vervoer, van die geskeduleerde aankoms van daardie inkomende vrag in die Republiek. (c) (2) Vooruit-aankomskennisgewings bedoel in subartikel (1)(a), (b) en (c) moet 5 10 verstrek word— (a) binne ’n tydsraam soos by reël voorgeskryf mag word; en (b) òf afsonderlik, òf gesamentlik, òf as ’n gekombineerde kennisgewing, soos by 15 reël voorgeskryf mag word. Aankomsverslae 61. (1) Die vervoerder in operasionele beheer van ’n oor-grens trein wat die Republiek binnegekom het, moet aan die doeanegesag kennis gee van die aankoms van die trein by elke spoorwegstasie nadat dit die Republiek binnegekom het waar— reisigers of bemanning afklim; (a) (b) vrag afgelaai word; of (c) ’n spoorwegwa ontkoppel word. (2) ’n Treinaankomsverslag bedoel in subartikel (1) moet verstrek word binne ’n tydsraam, soos by reël voorgeskryf mag word, nadat die trein by ’n spoorwegstasie bedoel in daardie subartikel aangekom het. Vooruit-vertrekskennisgewings 62. (1) Die vervoerder wat in operasionele beheer van ’n oor-grens trein geskeduleer vir ’n bestemming buite die Republiek aan die Republiek se kant van die grens sal wees, moet— (a) vooruit kennis aan die doeanegesag gee— (i) van die geskeduleerde vertrek van die trein en bemanning na ’n (ii) (iii) bestemming buite die Republiek; indien die trein reisigers gaan vervoer na ’n bestemming buite die Republiek, van alle reisigers wat geskeduleer is om op die trein te wees wanneer die trein die Republiek by die grens verlaat; en indien die trein vrag vervoer na ’n bestemming buite die Republiek, van alle vrag wat geskeduleer is om op die trein te wees wanneer die trein die Republiek by die grens verlaat; en (b) sodanige opdaterings verstrek, soos by reël voorgeskryf mag word, van die vooruit-reisigersvertrekskennisgewing in paragraaf (a)(ii) bedoel en van die vooruit-vragvertrekskennisgewing in paragraaf (a)(iii) bedoel, soos die trein op sy reis na die grens beweeg. (2) Vooruit-vertrekskennisgewings bedoel in subartikel (1)(a)(i), (ii) en (iii), en enige opdaterings van daardie kennisgewings bedoel in subartikel (1)(b), moet verstrek word— (a) op die tye soos by reël vir daardie kennisgewings en opdaterings voorgeskryf mag word; en (b) òf afsonderlik, òf gesamentlik, òf as ’n gekombineerde kennisgewing of opdatering, soos wat by reël voorgeskryf mag word. Vertreksverslae 63. (1) Die vervoerder in operasionele beheer van ’n oor-grens trein in die Republiek op pad na ’n bestemming buite die Republiek, moet aan die doeanegesag die vertrek van die trein vanaf elke spoorwegstasie rapporteer waar— 20 25 30 35 40 45 50 168 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 168 (a) travellers or crew or cargo bound for a destination outside the Republic are taken on board that train; or (b) a cross-border railway carriage transporting such travellers or crew or cargo is attached to that train. (2) A train departure report must be submitted within a timeframe as may be prescribed by rule after the departure of the train from a railway station referred to in subsection (1). 5 Part 4 Reporting requirements for arriving and departing buses53 Advance arrival notices 64. (1) The carrier operating a bus to the Republic must give advance notice to the customs authority of the scheduled arrival in the Republic of the bus and of all travellers and crew on board the bus. (2) An advance arrival notice referred to in subsection (1) must be submitted within a timeframe as may be prescribed by rule. (3) This section applies only to buses operated by carriers. 10 15 Arrival reports 65. (1) The on-board operator of a bus entering the Republic must, upon arrival at the land border-post where the bus enters the Republic, submit to the customs authority at that border-post an arrival report in respect of the bus and of all travellers and crew on board the bus. 20 (2) This section applies to all buses whether or not operated by carriers. Advance departure notices 66. (1) The carrier operating a bus to a destination outside the Republic, must give advance notice to the customs authority of the scheduled departure from the Republic of the bus and of all travellers and crew on board the bus. (2) An advance departure notice referred to in subsection (1) must be submitted within a timeframe as may be prescribed by rule before the bus reaches the land border-post where it will leave the Republic. (3) This section applies only to buses operated by carriers. Departure reports 67. (1) The on-board operator of a bus leaving the Republic must upon arrival at the land border-post where the bus will leave the Republic submit to the customs authority at that land border-post a departure report in respect of the bus and of all travellers and crew on board the bus. (2) This section applies to all buses whether or not operated by carriers. Part 5 Reporting requirements for trucks entering or leaving Republic54 Advance arrival notices 25 30 35 68. (1) The carrier operating a truck to the Republic must give advance notice to the customs authority of the scheduled arrival in the Republic of the truck and of all cargo and crew on board the truck. 40

Part

Part 3

927
Application of this Act, Customs Duty Act and Excise Duty Act as from
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This section is titled as applying this Act, the Customs Duty Act and the Excise Duty Act from an effective date.

927. Application of this Act, Customs Duty Act and Excise Duty Act as from effective date
928
Continuation of measures under existing 1964 Act for purposes of this Act,
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This section concerns the continuation of measures under an existing 1964 Act for purposes of this Act, the Customs Duty Act, and the Excise Duty Act.

928. Continuation of measures under existing 1964 Act for purposes of this Act, Customs Duty Act and Excise Duty Act
929
Continued application of 1964 Act on and after effective date in relation to
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This section concerns the continued application of the 1964 Act after the effective date for certain goods and persons.

929. Continued application of 1964 Act on and after effective date in relation to certain goods and persons
930
Continuation of measures under 1964 Act for purposes of goods and persons
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This section continues measures under the 1964 Act for goods and persons referred to in section 929(1).

930. Continuation of measures under 1964 Act for purposes of goods and persons referred to in section 929(1)
931
Continuation of existing customs registrations
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This section concerns the continuation of existing customs registrations.

931. Continuation of existing customs registrations
932
Continuation of existing excise registrations
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This section concerns the continuation of existing excise registrations.

932. Continuation of existing excise registrations
933
Continuation of existing customs licences
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Existing customs licences continue.

933. Continuation of existing customs licences
934
Continuation of existing excise licences
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This section concerns the continuation of existing excise licences.

934. Continuation of existing excise licences
935
Continuation of accredited status granted before effective date in terms of 1964
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Accredited status granted before the effective date continues under the 1964 Act.

935. Continuation of accredited status granted before effective date in terms of 1964 Act
936
Continuation of approvals granted before effective date in terms of 1964 Act to
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This section concerns the continuation of approvals granted before the effective date under the 1964 Act for right-holders seeking customs protection against counterfeit goods.

936. Continuation of approvals granted before effective date in terms of 1964 Act to right-holders for customs protection against counterfeit goods STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 69 Wet No 31 van 2014 69 HOOFSTUK 41 DIVERSE AANGELEENTHEDE Deel 1 Regulasies, reëls en riglyne
904
Konsultatiewe prosesse voor afkondiging van reëls
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This section concerns consultative processes before rules are proclaimed.

904. Konsultatiewe prosesse voor afkondiging van reëls
906
Wyse van afkondiging van reëls
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Section 906 concerns the way rules are promulgated.

906. Wyse van afkondiging van reëls
907
Afwyking van, en kondonering van nie-voldoening aan, reëls, voorwaardes en
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Section 907 is a heading about deviation from, and condonation of non-compliance with, rules, conditions and requirements in Part 2 (general application provisions).

907. Afwyking van, en kondonering van nie-voldoening aan, reëls, voorwaardes en vereistes Deel 2 Algemeen-geldende bepalings
908
Verlenging van tydsrame of tydperke en uitstel van datums
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Section 908 concerns extending time frames or periods and postponing dates.

908. Verlenging van tydsrame of tydperke en uitstel van datums
909
Verkorting van minimum tydsrame of tydperke
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This section concerns shortening minimum time frames or periods.

909. Verkorting van minimum tydsrame of tydperke
910
Geswore of plegtige verklarings
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Section heading: sworn or solemn declarations.

910. Geswore of plegtige verklarings
911
Tydsrame vir voldoening aan versoeke deur doeanegesag
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This provision is about timeframes for complying with requests made by the customs authority.

911. Tydsrame vir voldoening aan versoeke deur doeanegesag
912
Wyse van oordra of versending van besluite en dokumente
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912. Wyse van oordra of versending van besluite en dokumente

912. Wyse van oordra of versending van besluite en dokumente
913
Elektroniese versending van dokumente of kommunikasies
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Section 913 concerns electronic sending of documents or communications.

913. Elektroniese versending van dokumente of kommunikasies
914
Bewysonus betrekking tot dokumente of kommunikasies
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This section concerns evidence relating to documents or communications.

914. Bewysonus betrekking tot dokumente of kommunikasies
915
Dokumente versend vanaf, en eedsverklarings en bevestigings gemaak, buite
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This provision heading concerns documents sent from outside the Republic, and affidavits and confirmations made outside the Republic.

915. Dokumente versend vanaf, en eedsverklarings en bevestigings gemaak, buite Republiek
916
Faktore in ag geneem te word by oorweging van ontheffings, magtigings,
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Heading only: factors to consider when granting exemptions, authorisations, consents, approvals, recognitions, and other special permissions.

916. Faktore in ag geneem te word by oorweging van ontheffings, magtigings, toestemmings, goedkeurings, erkennings en ander spesiale vergunnings
917
Wanneer belastingsake beskou moet word in orde te wees
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This section is titled “When tax affairs are considered in order.”

917. Wanneer belastingsake beskou moet word in orde te wees
918
Ontheffings, magtigings,
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Section heading about exemptions, authorisations, consents, approvals, recognitions, and notices relating to the submission, presentation, or furnishing of documents by representatives.

918. Ontheffings, magtigings, toestemmings, goedkeurings, erkennings en lasgewings Indiening, voorlegging of verstrekking van dokumente deur verteenwoordigers
919
Rekordhoudingstelsels
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Section heading: “Rekordhoudingstelsels” (record keeping systems).

919. Rekordhoudingstelsels 920.
921
Publikasie van internasionale ooreenkomste waarby Republiek party is
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This section concerns the publication of international agreements where the Republic is a party.

921. Publikasie van internasionale ooreenkomste waarby Republiek party is 922.
923
Aanspreeklikheid vir skade, verlies of koste
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Section 923 concerns liability for damage, loss, or cost.

923. Aanspreeklikheid vir skade, verlies of koste
924
Regstatus van voetnotas
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This section is titled about the status of footnotes and interpretation notes.

924. Regstatus van voetnotas Interpretasienotas 925. Invoer- en uitvoerstatistieke Deel 3 Oorgangsbepalings
926
Uitleg van hierdie Deel
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This section explains this Part.

926. Uitleg van hierdie Deel
927
Toepassing van hierdie Wet, Wet op Doeanereg en Wet op Aksynsreg vanaf
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This section concerns the application of this Act, the Customs and Excise Act, and the Excise Act from the effective date.

927. Toepassing van hierdie Wet, Wet op Doeanereg en Wet op Aksynsreg vanaf effektiewe datum
928
Voortsetting van maatreëls kragtens 1964 Wet vir doeleindes van hierdie Wet,
Verify source ↗

This section says measures under the 1964 Act continue for purposes of this Act, the Customs Act, and the Excise Act.

928. Voortsetting van maatreëls kragtens 1964 Wet vir doeleindes van hierdie Wet, Wet op Doeanereg en Wet op Aksynsreg
929
Voortgesette toepassing van 1964 Wet op en na effektiewe datum met
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This section concerns the continued application of the 1964 Act on and after the effective date for certain goods and persons.

929. Voortgesette toepassing van 1964 Wet op en na effektiewe datum met betrekking tot sekere goedere en persone
930
Voortsetting van maatreëls kragtens 1964 Wet vir doeleindes van goedere en
Verify source ↗

This section continues measures under the 1964 Act for goods and persons referred to in section 929(1).

930. Voortsetting van maatreëls kragtens 1964 Wet vir doeleindes van goedere en persone in artikel 929(1) bedoel
931
Voortsetting van bestaande doeaneregistrasies
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This section concerns the continuation of existing customs registrations.

931. Voortsetting van bestaande doeaneregistrasies
932
Voortsetting van bestaande aksynsregistrasies
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This provision concerns the continuation of existing excise registrations.

932. Voortsetting van bestaande aksynsregistrasies
933
Voortsetting van bestaande doeanelisensies
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This section concerns the continuation of existing customs licences.

933. Voortsetting van bestaande doeanelisensies
934
Voortsetting van bestaande aksynslisensies
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This section is about the continuation of existing excise licenses.

934. Voortsetting van bestaande aksynslisensies
935
Voortsetting van geakkrediteerde status voor effektiewe datum ingevolge 1964
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This section concerns the continuation of accredited status before the effective date under the 1964 Act.

935. Voortsetting van geakkrediteerde status voor effektiewe datum ingevolge 1964 Wet toegestaan
936
Voortsetting van goedkeurings voor effektiewe datum ingevolge 1964 Wet aan
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This section heading refers to continuing approvals for an effective date under the 1964 Act for rights holders granted customs protection against counterfeit goods.

936. Voortsetting van goedkeurings voor effektiewe datum ingevolge 1964 Wet aan reghouers vir doeanebeskerming teen nagemaakte goedere toegestaan 70 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 70 Investigations
937
Continuation of security given before effective date in terms of 1964 Act
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This section concerns the continuation of security given before the effective date under the 1964 Act.

937. Continuation of security given before effective date in terms of 1964 Act
938
Administrative and judicial proceedings
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This section is titled “Administrative and judicial proceedings.”

938. Administrative and judicial proceedings 939.
940
Continuation of certain international agreements
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This section is titled “Continuation of certain international agreements.”

940. Continuation of certain international agreements
941
References in legislation to Customs and Excise Act, 1964
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This section concerns references in legislation to the Customs and Excise Act, 1964.

941. References in legislation to Customs and Excise Act, 1964
942
Rules to facilitate transition and to address unforeseen or unintended
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This section deals with rules used to manage transition issues and to address unforeseen or unintended consequences, anomalies, or incongruities.

942. Rules to facilitate transition and to address unforeseen or unintended consequences, anomalies or incongruities
943
Commencement of Chapters 22 and 38
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This section states that Chapters 22 and 38 commence.

943. Commencement of Chapters 22 and 38
944
Short title and commencement
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This section gives the Act’s short title and indicates it concerns commencement, while the text mainly explains why new customs legislation is needed.

944. Short title and commencement PREAMBLE WHEREAS current customs legislation has not kept pace with technological advances and does not fully reﬂect the modern standards of the Revised Kyoto Convention and other related international instruments to which the Republic has assented; AND WHEREAS the Revised Kyoto Convention and these other related international instruments serve as a model framework for modern, efficient and cost-effective customs control and simpliﬁed customs procedures and formalities; AND WHEREAS there is a need for establishing a new legislative framework for the further development and reform of customs legislation in an open and democratic society; AND WHEREAS the mere amendment of current legislation will not achieve the desired result of modernisation and transformation of customs legislation and the simpliﬁcation of customs procedures and formalities; AND WHEREAS customs administration plays a critical role within the context of international trade and tourism in ensuring effective controls that secure revenue recovery, facilitation of legitimate trade and protection of society at large; AND WHEREAS customs procedures and formalities should be efficient, transparent and predictable for carriers, importers, exporters, traders, travellers and other persons involved in or affected by customs procedures and formalities and not impede legitimate international trade, economic competitiveness and the movement of people and goods across national boundaries; AND WHEREAS a new legislative framework must achieve a balance between effective customs control, the secure movement of goods and people into and from the Republic and the facilitation of trade and tourism; AND WHEREAS there is a need to establish legislation that can serve as a ‘‘platform’’ for the implementation of various other laws that impose taxes on goods, and laws that prohibit, restrict or control the import or export of certain goods, BE IT THEREFORE ENACTED by the Parliament of the Republic of South Africa, as follows:— STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 71 Wet No 31 van 2014 71
937
Voortsetting van sekuriteit voor effektiewe datum ingevolge 1964 Wet gestel
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Section 937 refers to the continuation of security for an effective date under the 1964 Act.

937. Voortsetting van sekuriteit voor effektiewe datum ingevolge 1964 Wet gestel
938
Administratiewe en geregtelike verrigtinge
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Section heading: Administrative and judicial proceedings.

938. Administratiewe en geregtelike verrigtinge
940
Voortsetting van sekere internasionale ooreenkomste
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This section concerns the continuation of certain international agreements.

940. Voortsetting van sekere internasionale ooreenkomste
941
Verwysings in wetgewing na Doeane- en Aksynswet, 1964
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This section is about references in legislation to the Customs and Excise Act, 1964.

941. Verwysings in wetgewing na Doeane- en Aksynswet, 1964
942
Reëls ter fasilitering van oorgang en bereddering van onvoorsiene en
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This provision is titled as rules to help with transition and to deal with unforeseen or unintended consequences, anomalies, and inconsistencies, including the commencement of Chapters 22 and 38.

942. Reëls ter fasilitering van oorgang en bereddering van onvoorsiene en onbedoelde gevolge, anomalieë en teenstrydighede Inwerkingtreding van Hoofstukke 22 en 38 943.
944
Kort titel en inwerkingtreding
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This section gives the short title and sets out definitions used in the Act.

944. Kort titel en inwerkingtreding AANHEF NADEMAAL die bestaande doeanewetgewing nie met tegnologiese ontwikkelinge tred gehou het nie en nie die moderne standaarde van die ‘‘Revised Kyoto Convention’’ en ander internasionale instrumente wat daarmee in verband staan en wat deur die Republiek bekragtig is, ten volle weergee nie; EN NADEMAAL die ‘‘Revised Kyoto Convention’’ en die ander betrokke internasionale instrumente as ‘n model raamwerk dien vir moderne, doeltreffende en koste-effektiewe doeanebeheer en vereenvoudigde doeaneprosesse en formaliteite; EN NADEMAAL daar ’n behoefte is aan die daarstelling van ’n nuwe wetgewende raamwerk vir die verdere ontwikkeling en hervorming van doeanewetgewing in ’n oop en demokratiese gemeenskap; EN NADEMAAL die blote wysiging van die bestaande wetgewing nie die verlangde resultaat van modernisering en hervorming van doeanewetgewing en die vereenvoudiging van doeaneprosedures en formaliteite sal verwesenlik nie; EN NADEMAAL doeaneadministrasie ’n kritieke rol in die konteks van die internasionale handel en toerisme vervul deur effektiewe beheer te verseker vir die invordering van inkomste, die bevordering van wettige handel en die beskerming van die wyer gemeenskap; EN NADEMAAL doeaneprosedures en formaliteite doeltreffend, deursigtig en voorspelbaar moet wees vir vervoerders, invoerders, uitvoerders, handelaars, reisigers en ander persone betrokke in, of wat geraak word deur, doeaneprosedures en formaliteite, en nie ’n hindernis vir wettige internasionale handel, ekonomiese mededingendheid en die beweging van mense en goedere oor nasionale grense behoort te wees nie; EN NADEMAAL ’n nuwe wetgewende raamwerk ’n balans moet bewerkstellig tussen doeltreffende doeanebeheer en die veilige beweging van goedere en mense in en uit die Republiek en die fasilitering van handel en toerisme; EN NADEMAAL daar ’n behoefte is om wetgewing daar te stel wat kan dien as ’n ‘‘platform’’ vir die implementering van verskillende ander wette wat belastings op goedere oplê en wette wat die invoer of uitvoer van sekere goedere verbied, beperk of beheer, WORD DAAR DERHALWE DEUR die Parlement van die Republiek van Suid-Afrika soos volg bepaal:— 72 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 72 CHAPTER 1 INTERPRETATION, APPLICATION AND ADMINISTRATION OF THIS ACT Part 1 Interpretation of this Act Deﬁnitions 1. (1) In this Act, unless the context otherwise indicates— ‘‘accompanied baggage’’, in relation to a person entering or leaving the Republic, means all goods which a person has on or physically with him or her when processed through customs at the place of entry or exit through which that person enters or will leave the Republic;1 ‘‘accredited’’, in relation to a person, indicates that that person is a registered person or licensee and that an accredited client status certiﬁcate has been issued in terms of Chapter 30 to that person; ‘‘administrative penalty’’ means a penalty of any of the types stated in section 874; ‘‘agent’’, in relation to— (a) an importer, means a person located in the Republic2 who represents in the Republic an importer not located in the Republic; (b) an exporter, means a person located in the Republic who represents in the (c) Republic an exporter not located in the Republic; a carrier, means a person located in the Republic who represents in the Republic a carrier not located in the Republic; or (d) an owner of goods, means a person located in the Republic who represents in the Republic an owner of goods not located in the Republic; but does not include a licensed customs broker providing a service as customs broker on behalf of an importer, exporter, carrier or owner; ‘‘aircraft’’ means a craft of any kind whatsoever which is capable of ﬂying, whether self-propelled or not, and includes its ﬁttings and furnishings and any apparatus or equipment ﬁtted on or to it; ‘‘air cargo depot’’3 means premises whether within a customs airport or elsewhere— (a) where air cargo is— (i) received, packed or unpacked, or consolidated for export, or deconsolidated for delivery; and temporarily stored; and (b) (ii) from where air cargo is— (i) (ii) released for home use or a customs procedure; or removed to an air cargo terminal; ‘‘air cargo terminal’’ means premises within a customs airport where air cargo is— (a) off-loaded from, or loaded on board, foreign-going aircraft; and (b) temporarily stored after being off-loaded or before being loaded;
9
The Commissioner must—
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The Commissioner must administer the Act under the Minister’s control and directions, and set up and maintain the systems and procedures needed to implement and enforce it.

9. The Commissioner must— (a) administer this Act subject to the control and directions of the Minister; and (b) establish and maintain administrative, ﬁnancial, technological, electronic, communicative and other systems and procedures necessary for the imple- mentation and enforcement of this Act. Designation of customs officers 10. (1) The Commissioner— (a) must designate any number of SARS officials as customs officers necessary for the proper implementation and enforcement of— (i) (ii) (iii) this Act; the Customs Duty Act and the Excise Duty Act; and the other tax levying Acts to the extent that those Acts apply to goods imported into, or exported from, the Republic; (b) may with the concurrence of an organ of state or other institution with whom the Commissioner has concluded an agreement in terms of section 15 designate persons in the service of that organ of state or institution as customs officers; and (c) may in a special case designate any competent person to act as a customs officer for a speciﬁc purpose during a speciﬁc period. (2) No person may be designated in terms of subsection (1) as a customs officer— (a) unless that person— 5 10 15 20 (i) has ﬁled with the Commissioner a declaration of interest determined by 25 the Commissioner; and (b) (ii) complies with other requirements as may be prescribed by rule; or if that person has a direct material ﬁnancial interest in, or stands to beneﬁt materially from, any business activity consisting of or relating to— (i) (ii) (iii) the clearance of goods for home use or a customs procedure; the import into or export from the Republic of goods; or the production, processing, sale, handling or transport of, or the trade in, goods to which this Act or the Excise Duty Act applies. (3) A customs officer must inform the Commissioner immediately if that officer acquires any interest referred to in subsection (2)(b). (4) The Commissioner may at any time withdraw or suspend the designation of a person as a customs officer. (5) A person designated as a customs officer in terms of this section may, without detraction from that person’s powers as a customs officer in terms of section 11, be called an excise officer if the work of the officer relates mainly to the implementation of the Excise Duty Act. 30 35 40 Powers and duties of customs officers 11. (1) A customs officer— (a) may exercise the powers and must perform the duties— (i) assigned to customs officers generally by this Act28 and the tax levying 45 Acts, subject to subsections (2) and (3); or (ii) delegated or sub-delegated in terms of section 19 to customs officers generally or to that customs officer speciﬁcally; and (b) must assist the Commissioner, as the Commissioner may require, in the implementation and enforcement of— (i) this Act; 50
28
These are powers and duties conferred on customs officers directly by the Act or the rules otherwise
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Customs officers have powers and duties directly given by the Act or the rules, not by delegation from the Commissioner.

28. These are powers and duties conferred on customs officers directly by the Act or the rules otherwise than through delegation by the Commissioner. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 119 Wet No 31 van 2014 119 Deel 3 Administrasie van hierdie Wet Kommissaris administreer hierdie Wet
9
Die Kommissaris moet—
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The Commissioner must administer the Act under the Minister’s control and set up and maintain the systems and procedures needed to implement it.

9. Die Kommissaris moet— (a) hierdie Wet administreer onder die beheer en voorskrifte van die Minister; en (b) administratiewe, ﬁnansiële, tegnologiese, elektroniese, kommunikatiewe en ander stelsels en prosedures daarstel en in stand hou wat nodig is vir die implementering en toepassing van hierdie Wet. Aanwysing van doeanebeamptes 10. (1) Die Kommissaris— (a) moet soveel SAID beamptes as doeanebeamptes aanwys wat nodig is vir die behoorlike implementering en toepassing van— (i) hierdie Wet; (ii) die Wet op Doeanereg en die Wet op Aksynsreg; en (iii) die ander belastingheffings-Wette in soverre daardie Wette van toepassing is op goedere ingevoer in, of uitgevoer uit, die Republiek; (b) kan met die goedkeuring van ’n staatsorgaan of ander instelling waarmee die Kommissaris ingevolge artikel 15 ’n ooreenkoms aangegaan het, persone in diens van daardie staatsorgaan of instelling as doeanebeamptes aanwys; en (c) kan in ’n besondere geval enige bevoegde persoon aanwys om as ’n doeanebeampte op te tree vir ’n bepaalde doel gedurende ’n bepaalde tydperk. (2) ’n Persoon mag nie ingevolge subartikel (1) as ’n doeanebeampte aangewys word nie— (a) (b) tensy daardie persoon— (i) ’n verklaring van belang deur die Kommissaris bepaal aan die Kommissaris verstrek het; en (ii) voldoen aan ander vereistes soos by reël voorgeskryf mag word; of indien daardie persoon ’n regstreekse materiële ﬁnansiële belang het in, of enige materiële voordeel staan te trek uit, enige besigheidsaktiwiteit wat bestaan uit of betrekking het op— (i) die klaring van goedere vir binnelandse gebruik of ’n doeaneprosedure; (ii) die invoer in, of uitvoer uit, die Republiek van goedere; of (iii) die produksie, prosessering, verkoop, hantering of vervoer van, of verhandeling van, goedere waarop hierdie Wet of die Wet op Aksynsreg van toepassing is. (3) ’n Doeanebeampte moet die Kommissaris onverwyld inlig indien daardie beampte enige belang in subartikel (2)(b) bedoel, bekom. (4) Die Kommissaris kan te eniger tyd die aanwysing van ’n persoon as doeanebeampte intrek of opskort. (5) ’n Persoon ingevolge hierdie artikel as ’n doeanebeampte aangewys kan, sonder om afbreuk te doen aan daardie persoon se bevoegdhede as ’n doeanebeampte ingevolge artikel 11, ’n aksynsbeampte genoem word indien die werk van die beampte hoofsaaklik verband hou met die implementering van die Wet op Aksynsreg. Bevoegdhede en pligte van doeanebeamptes 11. (1) ’n Doeanebeampte— (a) kan die bevoegdhede uitoefen en moet die pligte uitvoer wat— (i) deur hierdie Wet28 en die belastingheffings-Wette aan doeanebeamptes in die algemeen opgedra word, behoudens subartikels (2) en (3); of ingevolge artikel 19 aan doeanebeamptes in die algemeen of spesiﬁek aan daardie doeanebeampte gedelegeer of gesubdelegeer is; en (b) moet die Kommissaris bystaan, soos die Kommissaris dit mag vereis, met die (ii) implementering en toepassing van— (i) hierdie Wet; 5 10 15 20 25 30 35 40 45 50
28
Hierdie is bevoegdhede en pligte wat aan doeanebeamptes regstreeks deur die Wet of die reëls
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Customs officers must follow the Commissioner’s management and enforcement instructions, and the Commissioner has several related powers and duties.

28. Hierdie is bevoegdhede en pligte wat aan doeanebeamptes regstreeks deur die Wet of die reëls opgedra word andersins as deur delegasie deur die Kommissaris. 120 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 120 (ii) (iii) the Customs Duty Act and the Excise Duty Act; and the other tax levying Acts to the extent that those Acts apply to goods imported into, or exported from, the Republic. (2) Customs officers must perform their functions in accordance with an appropriate hierarchical system of customs management as may be determined by the Commis- sioner and whereby customs officers— (a) are entrusted with managerial, supervisory, operational or other responsibili- ties according to rank or on any other selective basis; and (b) perform those functions in a manner commensurate with their respective responsibilities. (3) The Commissioner may, for the purpose of subsection (2), determine that a power or duty assigned generally to customs officers as contemplated in subsection (1)(a), may be exercised only by customs officers— (a) of at least a speciﬁc rank; or (b) selected in any other way. General requirements for performing enforcement functions29 12. (1) Customs officers must perform their enforcement functions— (a) (b) in accordance with any instructions issued by the Commissioner; and subject to any limitations and in accordance with any procedures as may be prescribed by rule or determined by the Commissioner. (2) A customs officer may, subject to subsection (1), perform an enforcement function at any time and place and, except where provided otherwise in this Act, without a warrant or previous notice. (3) When performing an enforcement function, a customs officer may— (a) be accompanied and assisted by any interpreters, technicians, workers, police officers or any other persons whose assistance may reasonably be required for the performance of that function; or (b) use any aids such as a dog, or chemical substances, or imaging equipment, or any other mechanical, electrical or electronic devices, subject to compliance with any legislation applicable to the use of such aids. (4) A person assisting a customs officer in terms of subsection (3)(a) must, whilst and for the purpose of assisting, be regarded to be a customs officer under the supervision of the customs officer that person is assisting. 5 10 15 20 25 30 Identiﬁcation of customs officers and equipment 13. (1) The Commissioner must issue an identity card to each person designated as a 35 customs officer. (2) When performing an enforcement function a customs officer must, on demand by a member of the public affected by the performance of the function, produce the identity card issued to that officer in terms of subsection (1). (3) The Commissioner must design a distinctive customs ﬂag and ensign for display on customs vehicles, aircraft, boats and other equipment which require public identiﬁcation. 40 Customs Offices 14. (1) The Commissioner must— (a) establish in the Republic or, if necessary, outside the Republic, any number of SARS offices, or designate any existing SARS offices, as Customs Offices for purposes of— this Act; (i) the Customs Duty Act and the Excise Duty Act; and (ii) the other tax levying Acts to the extent that those Acts apply to goods (iii) imported into, or exported from, the Republic; 45 50 (b) determine the purpose and functions of each Customs Office; and
29
See deﬁnition of ‘‘enforcement function’’ in section 1.
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Customs officers must carry out their functions under the Commissioner’s hierarchy and procedures, and the Commissioner must issue identity cards, design customs identification marks, and establish or designate customs offices.

29. See deﬁnition of ‘‘enforcement function’’ in section 1. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 121 Wet No 31 van 2014 121 (ii) die Wet op Doeanereg en die Wet op Aksynsreg; en (iii) die ander belastingheffings-Wette in soverre daardie Wette van toepassing is op goedere wat ingevoer is in, of uitgevoer word uit, die Republiek. (2) Doeanebeamptes moet hulle funksies verrig ooreenkomstig ’n gepaste hiërargiese stelsel van doeanebestuur soos die Kommissaris mag bepaal en ingevolge waarvan doeanebeamptes— 5 (a) met bestuurs-, toesig-, operasionele of ander verantwoordelikhede ooreenkomstig rang of op ’n ander geselekteerde basis beklee word; en (b) daardie funksies op ’n wyse in ooreenstemming met hul onderskeie 10 verantwoordelikhede verrig. (3) Die Kommissaris kan, by die toepassing van subartikel (2), bepaal dat ’n bevoegdheid of plig wat in die algemeen aan doeanebeamptes opgedra word soos in subartikel (1)(a) beoog, slegs uitgeoefen mag word deur doeanebeamptes— (a) van minstens ’n bepaalde rang; of (b) wat op ’n ander wyse aangedui word. 15 Algemene voorskrifte vir verrigting van toepassingsfunksies29 12. (1) Doeanebeamptes moet hulle toepassingsfunksies verrig— (a) ooreenkomstig enige opdragte deur die Kommissaris uitgereik; en (b) behoudens enige beperkings en ooreenkomstig enige prosedures by reël 20 voorgeskryf of deur die Kommissaris bepaal. (2) ’n Doeanebeampte kan, behoudens subartikel (1), ’n toepassingsfunksie te eniger tyd en op enige plek verrig en, behalwe waar anders in hierdie Wet bepaal, sonder ’n lasbrief of voorafgaande kennisgewing. (3) Wanneer ’n doeanebeampte ’n toepassingsfunksie verrig, kan die beampte— 25 (a) vergesel en bygestaan word deur tegnici, werkers, polisiebeamptes of enige ander persone wie se bystand redelikerwyse vereis mag word vir die verrigting van daardie funksie; of tolke, enige (b) enige hulpmiddele gebruik, soos ’n hond, of chemiese middels of skanderingstoerusting, of enige ander meganiese, elektriese of elektroniese apparaat, behoudens voldoening aan enige wetgewing wat op die gebruik van daardie hulpmiddele van toepassing is. (4) ’n Persoon wat ’n doeanebeampte ingevolge subartikel (3)(a) bystaan, word terwyl en vir die doel waarvoor die bystand verleen word, geag ’n doeanebeampte onder die toesig van die doeanebeampte aan wie bystand verleen word, te wees. Identiﬁsering van doeanebeamptes en toerusting 13. (1) Die Kommissaris moet ’n identiteitskaart uitreik aan elke persoon wat as doeanebeampte aangewys word. (2) Wanneer ’n doeanebeampte ’n toepassingsfunksie verrig, moet die beampte op versoek van ’n lid van die publiek wat deur die verrigting van die funksie geraak word, die identiteitskaart wat ingevolge subartikel (1) aan daardie beampte uitgereik is, toon. (3) Die Kommissaris moet ’n kenmerkende doeanevlag en -embleem ontwerp wat op doeanevoertuie, -vliegtuie, -bote en ander toerusting wat openbare identiﬁsering vereis, vertoon moet word. Doeanekantore 14. (1) Die Kommissaris moet— (a) in die Republiek of, indien nodig, buite die Republiek, soveel SAID kantore daarstel, of enige bestaande SAID kantore aanwys, as Doeanekantore vir doeleindes van— (i) hierdie Wet; (ii) die Wet op Doeanereg en die Wet op Aksynsreg; en (iii) die ander belastingheffings-Wette in soverre daardie Wette op goedere ingevoer in, of uitgevoer uit, die Republiek van toepassing is; (b) die doel en funksies van elke Doeanekantoor bepaal; en 30 35 40 45 50
29
Kyk omskrywing van ‘‘toepassingsfunksie’’ in artikel 1.
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An office covered by subsection (1) may be called an Excise Office if it works solely on implementing the Excise Duty Act.

29. Kyk omskrywing van ‘‘toepassingsfunksie’’ in artikel 1. 122 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 122 (c) determine— (i) (ii) the office hours of each Customs Office; and the outside hours of attendance by customs officers. (2) An Office referred to in subsection (1) may be called an Excise Office if the work of the Office relates solely to the implementation of the Excise Duty Act. 5 Agreements for assistance in administration of this Act and tax levying Acts
15
The Commissioner may by agreement with another organ of state or other
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The Commissioner may make agreements and rules to get help from other bodies, cooperate with foreign customs administrations, and set fees for special customs services.

15. The Commissioner may by agreement with another organ of state or other institution inside or outside the Republic, including a railway, seaport, airport or postal authority, obtain the assistance of that organ of state or institution to perform such support services in the implementation or enforcement of this Act or any tax levying Act, as may be agreed between the Commissioner and that organ of state or institution.30 Customs co-operation with other countries 16. (1) The Commissioner may, if authorised by the national executive, enter into an agreement with the customs administration of another country— (a) (b) (c) to provide for customs co-operation, including the exchange of customs information between the Commissioner and that customs administration; to facilitate the customs processing of goods— (i) exported to the Republic from that country; and (ii) exported from the Republic to that country; and to allow— (i) customs personnel of that customs administration to perform functions in the Republic necessary for the enforcement of the customs legislation of that country in respect of goods to be exported from the Republic to that country; and (ii) customs officers of the Republic to perform functions in that country necessary for the enforcement of this Act, a tax levying Act or any legislation referred to in Chapters 35 and 36 in respect of goods to be exported to the Republic from that country. (2) The Commissioner may make rules to give effect to any agreement in terms of subsection (1), including rules providing for customs officials of that country to perform the functions referred to in subsection (1)(c)(i) in the Republic. Provision of special customs services 17. (1) The Commissioner may by rule— (a) provide for the provision of special services to persons to assist them in complying with— this Act; (i) (ii) the Customs Duty Act or the Excise Duty Act; or (iii) any other tax levying Act to the extent that such tax levying Act applies to goods imported into or exported from the Republic; and (b) determine the fees payable for such services. (2) Section 12(3) and (4) applies when customs officers perform services referred to in subsection (1). 10 15 20 25 30 35 40
30
See also section 35.
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A qualifying office may be called an excise office if its work relates only to implementing the Excise Act.

30. See also section 35. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 123 Wet No 31 van 2014 123 (c) (i) die kantoorure van elke Doeanekantoor vasstel; en (ii) die na-ure diensure van doeanebeamptes vasstel. (2) ’n Kantoor in subartikel (1) bedoel, kan as ’n Aksynskantoor bekend staan indien die werk van die Kantoor verband hou slegs met die implementering van die Wet op Aksynsreg. 5 Ooreenkomste vir bystand in administrasie van hierdie Wet en belastingheffings- Wette
15
Die Kommissaris kan, by ooreenkoms met ’n ander staatsorgaan of ander
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The Commissioner may arrange assistance and make rules for customs-related cooperation and special services, and may set the fees for those services.

15. Die Kommissaris kan, by ooreenkoms met ’n ander staatsorgaan of ander instelling binne of buite die Republiek, met inbegrip van ’n spoorweg-, seehawe-, lughawe- of posowerheid, die bystand van daardie staatsorgaan of instelling bekom ten einde dié bystandsdienste in die implementering of toepassing van hierdie Wet of enige belastingheffings-Wet te verrig waartoe tussen die Kommissaris en daardie staatsorgaan of instelling ooreengekom mag word.30 10 Doeanesamewerking met ander lande 16. (1) Die Kommissaris kan, indien deur die nasionale uitvoerende gesag daartoe 15 gemagtig, ’n ooreenkoms met die doeaneadministrasie van ’n ander land aangaan— (a) om voorsiening te maak vir doeanesamewerking, met inbegrip van die uitruil en daardie doeane- tussen die Kommissaris van doeane-inligting, administrasie; (b) om die doeaneprosessering van goedere te fasiliteer wat— (i) uit daardie land na die Republiek uitgevoer word; en (ii) uit die Republiek na daardie land uitgevoer word; en (c) om— (i) doeanepersoneel van daardie doeaneadministrasie toe te laat om die funksies wat nodig is vir die toepassing van die doeanewetgewing van daardie land, in die Republiek te verrig ten opsigte van goedere bestem vir uitvoer uit die Republiek na daardie land; en (ii) doeanebeamptes van die Republiek toe te laat om funksies wat nodig is vir die toepassing van hierdie Wet, ’n belastingheffings-Wet of enige ander wetgewing in Hoofstukke 35 en 36 bedoel in daardie land te verrig ten opsigte van goedere bestem vir uitvoer uit daardie land na die Republiek. (2) Die Kommissaris kan reëls uitvaardig om gevolg te gee aan enige ooreenkoms ingevolge subartikel (1) aangegaan, met inbegrip van reëls om daarvoor voorsiening te maak dat doeaneamptenare van daardie land die funksies in subartikel (1)(c)(i) bedoel in die Republiek kan verrig. 20 25 30 35 Verskaffing van spesiale doeanedienste 17. (1) Die Kommissaris kan by reël— (a) voorsiening maak vir die verskaffing van spesiale dienste aan persone ten einde hulle behulpsaam te wees met voldoening aan— (i) hierdie Wet; (ii) die Wet op Doeanereg of die Wet op Aksynsreg; of (iii) enige ander belastingheffings-Wet in soverre daardie belastingheffings- Wet van toepassing is op goedere wat ingevoer is in of uitgevoer word uit die Republiek; en 40 45 (b) die fooie betaalbaar vir daardie dienste bepaal. (2) Artikel 12(3) en (4) is van toepassing wanneer doeanebeamptes dienste in subartikel (1) bedoel, verrig.
30
Kyk ook artikel 35.
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This section lets the Minister and the Commissioner delegate certain powers or duties, but delegations must be in writing and remain subject to stated limits.

30. Kyk ook artikel 35. 124 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 124 Part 4 Delegations Delegation by Minister 18. (1) The Minister may delegate to a Deputy Minister appointed to assist the Minister any of the powers or duties assigned to the Minister in terms of this Act or a tax levying Act. (2) A delegation in terms of subsection (1)— (a) must be in writing; (b) is subject to such limitations and conditions as the Minister may determine; (c) does not divest the Minister of the responsibility concerning the exercise of the delegated power or the performance of the delegated duty; and (d) may at any time be amended or repealed by the Minister. (3) The Minister may at any time conﬁrm, alter or repeal any decision taken in consequence of a delegation in terms of this section, but no such alteration or repeal may detract from any rights that have accrued as a result of the decision. Delegation by Commissioner 19. (1) The Commissioner— (a) must for the proper implementation of this Act and the tax levying Acts develop an appropriate system of delegation to maximise managerial, administrative and operational efficiency; and (b) may, in accordance with that system, delegate to a customs officer, including any SARS official who is not a customs officer— (i) any power or duty assigned by this Act or a tax levying Act to the Commissioner or the customs authority, excluding the power to make or amend rules; or (ii) any part or aspect of any such power or duty. (2) A delegation in terms of subsection (1)— (a) must be in writing; (b) is subject to such limitations and conditions as the Commissioner may determine generally or in a speciﬁc case; (c) may either be to— (i) a speciﬁc individual; or (ii) the incumbent of a speciﬁc post; (d) may, in the case of a delegation to a supervising customs officer, authorise the officer to sub-delegate the delegated power or duty, or part or aspect of such power or duty, in writing to— (i) a customs officer under that supervising customs officer’s control; or (ii) the incumbent of a speciﬁc post under that supervising customs officer’s control; 5 10 15 20 25 30 35 (e) does not divest the Commissioner of the responsibility concerning the exercise of the delegated power or the performance of the delegated duty; and 40 (f) may at any time be amended or repealed by the Commissioner.31 (3) If a customs officer or SARS official takes a decision or any action that would have been valid had the power or duty authorising that decision or action been delegated to that person in terms of subsection (1)(b), that decision or action is valid despite the absence of such delegation if the decision or action— 45 (a) was taken in the course of that person’s ordinary duties;

Part

Part 4

31
See section 833 and other provisions of Chapter 37 for the reconsideration of decisions taken in terms
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This section lets the Minister and Commissioner delegate certain powers and duties, but only in writing and subject to stated conditions.

31. See section 833 and other provisions of Chapter 37 for the reconsideration of decisions taken in terms of delegated powers. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 125 Wet No 31 van 2014 125 Deel 4 Delegasies Delegering deur Minister 18. (1) Die Minister kan enige van die bevoegdhede of pligte wat ingevolge hierdie Wet of ’n belastingheffings-Wet aan die Minister opgedra is, delegeer aan ’n Adjunk-Minister wat aangestel is om die Minister by te staan. (2) ’n Delegering ingevolge subartikel (1)— (a) moet skiftelik wees; (b) is onderworpe aan die beperkings en voorwaardes wat die Minister mag bepaal; (c) onthef nie die Minister van die verantwoordelikheid wat betref die uitoefening van die gedelegeerde bevoegdheid of die uitvoering van die gedelegeerde plig nie; en (d) kan te eniger tyd deur die Minister gewysig of ingetrek word. (3) Die Minister kan te eniger tyd ’n besluit wat uit hoofde van ’n delegering ingevolge hierdie artikel geneem is, bevestig, verander of intrek, maar geen so ’n wysiging of intrekking mag afbreuk doen aan enige van die regte wat weens daardie besluit tot stand gekom het nie. Delegering deur Kommissaris 19. (1) Die Kommissaris— 5 10 15 20 (a) moet vir doeleindes van die behoorlike implementering van hierdie Wet en die belastingheffings-Wette, ’n gepaste stelsel van delegering ontwikkel ten einde bestuurs-, administratiewe en operasionele doeltreffendheid te maksimaliseer; en (b) kan, ooreenkomstig daardie stelsel, aan enige doeanebeampte, met inbegrip 25 van enige SAID beampte wat nie ’n doeanebeampte is nie— (i) enige bevoegdheid of plig delegeer wat deur hierdie Wet of ’n belastingheffings-Wet aan die Kommissaris of die doeanegesag opgedra is, uitgesonderd die bevoegdheid om reëls uit te vaardig of te wysig; of (ii) enige deel of aspek van enige so ’n bevoegdheid of plig delegeer. 30 (2) ’n Delegering ingevolge subartikel (1)— (a) moet skriftelik wees; (b) is onderworpe aan die beperkings en voorwaardes wat die Kommissaris in die algemeen of in ’n bepaalde geval mag bepaal; (c) kan gedoen word aan— (i) óf ’n bepaalde individu; (ii) óf die houer van ’n bepaalde pos; (d) kan, in die geval van ’n delegering aan ’n toesighoudende doeanebeampte, die beampte magtig om die gedelegeerde bevoegdheid of plig, of deel of ’n aspek van daardie bevoegdheid of plig, skriftelik te subdelegeer aan— (i) ’n doeanebeampte onder die beheer van daardie toesighoudende doeanebeampte; of (ii) die houer van ’n bepaalde pos onder die beheer van daardie toesighoudende doeanebeampte; (f) (e) onthef nie die Kommissaris van die verantwoordelikheid wat betref die uitoefening van die gedelegeerde bevoegdheid of die uitvoering van die gedelegeerde plig nie; en kan te eniger tyd deur die Kommissaris gewysig of ingetrek word.31 (3) Indien ’n doeanebeampte of SAID beampte ’n besluit neem of enige handeling verrig wat geldig sou wees indien die bevoegheid of plig wat daardie besluit of handeling dek ingevolge subartikel (1)(b) aan daardie persoon gedelegeer was, is daardie besluit of handeling geldig ondanks die gebrek aan so ’n delegering, indien die besluit of handeling— (a) geneem of verrig is in die loop van daardie persoon se gewone pligte; 35 40 45 50
31
Kyk artikel 833 en ander bepalings van Hoofstuk 37 vir die heroorweging van besluite ingevolge
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The Commissioner may authorise a non-customs SARS official to exercise powers assigned to a customs officer under this Act or a tax levying Act.

31. Kyk artikel 833 en ander bepalings van Hoofstuk 37 vir die heroorweging van besluite ingevolge gedelegeerde bevoegdhede geneem. 126 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 126 (b) was necessary for the enforcement of this Act or a tax levying Act; and (c) is ratiﬁed by the Commissioner. (4) The Commissioner may authorise any SARS official who is not a customs officer to exercise a power assigned to a customs officer in terms of this Act or a tax levying Act. Part 5 Conﬁdentiality Deﬁnition
48
See section 918 for conditional exemptions.
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The Commissioner may exclude, exempt, or adapt customs rules for certain goods, vehicles, people, and special economic zone goods, and port authorities/license holders must provide free space and facilities for customs officers.

48. See section 918 for conditional exemptions. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 153 Wet No 31 van 2014 153 (b) enige deel van ’n gebied wat ’n doeaneseehawe of -lughawe of ander plek van toegang of uitgang omsluit; ’n spesiale ekonomiese sone of enige deel van ’n spesiale ekonomiese sone; of (c) (d) enige algemene of spesiale ingang na of uitgang uit— (i) (ii) ’n doeaneseehawe of -lughawe of ander plek van toegang of uitgang; of ’n gebied ingevolge paragraaf (b) of (c) as ’n doeanebeheergebied aangewys. 5 (3) Die doeanegesag kan, na oorlegpleging met enige persoon of gesag wat enige aktiwiteit in ’n doeanebeheergebied uitvoer, die wyse bepaal waarop die gebied— (a) beveilig moet word; en (b) met kennisgewingborde toegerus moet word ten einde persone teenwoordig in 10 die gebied ’n duidelike aanduiding te gee dat dit ’n doeanebeheergebied is. (4) Die hawegesag van ’n doeaneseehawe of -lughawe en die lisensiehouer van ’n doeanebeheergebied moet kosteloos ruimte en geriewe by die see- of lughawe of doeanebeheergebied, soos by reël bepaal mag word, tot die beskikking van doeanebeamptes stel om hulle toepassingsfunksies met betrekking tot goedere en persone by of in daardie see- of lughawe of doeanebeheergebied te verrig. Deel 4 Ander aangeleenthede Uitsluitings en ontheffings 44. (1) Die Kommissaris kan in ooreenstemming met enige toepaslike besluite van die nasionale uitvoerende gesag— (a) by reël van die toepassing van ’n bepaling van Deel 2 van hierdie Hoofstuk uitsluit— (i) enige kategorie vaartuie, vliegtuie, treine, spoorwegwaens of voertuie; (ii) enige kategorie persone, reisigers of bemanning; of (iii) enige kategorie goedere; (b) by reël die mate waarin, die omstandighede waarin en die voorwaardes (c) waarop enige uitsluiting bedoel in paragraaf (a) geld, voorskryf; of in regverdigbare omstandighede—48 (i) ’n spesiﬁeke vaartuig, vliegtuig, trein, spoorwegwa, voertuig of goedere van die toepassing van ’n bepaling van Deel 2 van hierdie Hoofstuk, onthef; of ’n spesiﬁeke persoon van voldoening aan ’n bepaling van Deel 2 van hierdie Hoofstuk onthef. (ii) 15 20 25 30 35 (2) Ten einde gevolg te gee aan die ‘‘Special Economic Zones Act, 2014’’, kan die Kommissaris by reël die doeanebeheer oor goedere, of enige spesiﬁeke kategorie goedere, waarop daardie Wet van toepassing is, beperk of aanpas, en kan vir daardie doel— (a) die mate waarin, die omstandighede waarin en die voorwaardes waarop 40 doeanebeheer oor daardie goedere beperk of aangepas word, bepaal; (b) daardie goedere van spesiﬁeke voorskrifte van hierdie Wet of ’n belastingheffings-Wet onthef; (c) voorsiening maak vir verkorte en versnelde prosesse vir die klaring en vrystelling van daardie goedere; (d) voorsiening maak vir die indiening en doeaneprosessering van dokumente ooreenkomstig verkorte en versnelde prosesse; (e) voorsiening maak vir vereenvoudigde wyses van betaling van belasting; (f) (g) doeaneprosesse en vereistes ingevolge hierdie Wet, aanpas met die konsep voorsiening maak vir die uitstel van belasting op goedere; van ’n enkele punt van kontak in daardie Wet beoog; (h) maatreëls voorskryf om— (i) onwettige afwendings te voorkom; en (ii) onnodige risiko’s vir die betaling of invordering van belasting uit te skakel, sou belasting op daardie goedere betaalbaar word; 45 50 55
48
Kyk artikel 918 vir voorwaardelike ontheffings.
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This section points to article 918 for conditional exemptions and says rules may deal with tax liability and other implementation matters.

48. Kyk artikel 918 vir voorwaardelike ontheffings. 154 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 154 (i) (j) allocate liability for the payment of tax should tax become payable on such goods; and prescribe any other matter necessary to facilitate the implementation of that Act. Rules to facilitate implementation of this Chapter
45
Rules made in terms of section 903 to facilitate the implementation of this Chapter
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Rules may be made to support customs controlled areas, and several transport-related actors commit offences if they breach specified sections.

45. Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules prescribing measures aimed at— (a) (b) (c) (d) facilitating the use of areas, premises or facilities referred to in section 43 (1) or (2) as customs controlled areas; regulating the entry or exit of goods and persons to or from a customs controlled area; regulating the movement of goods within a customs controlled area; and the identiﬁcation of persons entering, present controlled area. in or leaving a customs Offences in terms of this Chapter49 46. (1) The on-board operator of a foreign-going vessel, and if the vessel is operated by a carrier, also the carrier, is guilty of an offence if— (a) (b) (c) section 36(1) or (2) is contravened with regard to that vessel; that on-board operator or carrier fails to comply with section 37(2) or (3); or section 41(1)(a) is contravened with regard to goods off-loaded from or loaded on board that vessel. (2) The on-board operator of a foreign-going aircraft, and if the aircraft is operated by a carrier, also the carrier, is guilty of an offence if— (a) (b) (c) section 36(3) or (4) is contravened with regard to that aircraft; that on-board operator or carrier fails to comply with section 37(2) or (3); or section 41(1)(b) is contravened with regard to goods off-loaded from or loaded on board that aircraft. (3) The carrier operating a cross-border train or railway carriage is guilty of an offence if— (a) (b) (c) section 38 is contravened with regard to that train; section 41(1)(c) is contravened with regard to goods off-loaded from or loaded on board that railway carriage; or section 41(3)(a) is contravened with regard to goods on board that train. (4) The on-board operator of a vehicle, and if the vehicle is operated by a carrier, also the carrier, is guilty of an offence if— (a) (b) section 39(1) is contravened with regard to that vehicle; or section 41(3)(b) is contravened with regard to goods on board that vehicle. (5) A person entering or leaving the Republic is guilty of an offence if that person contravenes section 40(1) or (3) or 41(3)(c). (6) A person operating a cross-border pipeline, cable-car, conveyor belt or transmission line is guilty of an offence if that person contravenes section 41(3)(d) or (e) or (4). (7) The following offences are Category 1 offences: (a) The offences referred to in subsections (1)(c), (2)(c) and (3)(b); and (b) the offences referred to in subsection (4)(a) or (b) committed with regard to a vehicle, or goods on board a vehicle, operated by a carrier. 5 10 15 20 25 30 35 40 45
49
See section 893(1) for criminal liability of registered agents of carriers in the case of carriers not
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This section points readers to section 893(1) about criminal liability for registered agents of carriers when the carrier is not located in the Republic.

49. See section 893(1) for criminal liability of registered agents of carriers in the case of carriers not located in the Republic. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 155 Wet No 31 van 2014 155 (i) (j) aanspreeklikheid vir die betaling van belasting toewys, sou belasting op daardie goedere betaalbaar word; en enige ander aangeleentheid voorskryf wat nodig is om die implementering van daardie Wet te fasiliteer. Reëls ter fasilitering van implementering van hierdie Hoofstuk 5
45
Reëls ingevolge artikel 903 uitgevaardig om die implementering van hierdie
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Rules made under article 903 may prescribe customs-control measures, and several transport and border-related actors commit offences if they breach the listed articles.

45. Reëls ingevolge artikel 903 uitgevaardig om die implementering van hierdie Hoofstuk te fasiliteer, kan reëls insluit wat maatreëls voorskryf wat gerig is op— (a) die fasilitering van die gebruik as doeanebeheergebiede van gebiede, persele of fasiliteite in artikel 43(1) of (2) bedoel; (b) die regulering van die toegang of uitgang van goedere en persone in en uit ’n 10 doeanebeheergebied; (c) die regulering van die beweging van goedere binne ’n doeanebeheergebied; en (d) die identiﬁsering van persone wat die doeanebeheergebied binnekom, daarin teenwoordig is of dit verlaat. 15 Misdrywe ingevolge hierdie Hoofstuk49 46. (1) Die aanboord operateur van ’n land-uitgaande vaartuig, en indien die vaartuig onder die operasionele beheer van ’n vervoerder is, ook die vervoerder, is aan ’n misdryf skuldig indien— (a) artikel 36(1) of (2) met betrekking tot daardie vaartuig oortree word; (b) daardie aanboord operateur of vervoerder versuim om aan artikel 37(2) of (3) 20 (c) te voldoen; of artikel 41(1)(a) oortree word met betrekking tot goedere wat afgelaai, of aan boord gelaai, word van daardie vaartuig. (2) Die aanboord operateur van ’n land-uitgaande vliegtuig en, indien die vliegtuig onder die operasionele beheer van ’n vervoerder is, ook die vervoerder, is aan ’n misdryf skuldig indien— (a) artikel 36(3) of (4) met betrekking tot daardie vliegtuig oortree word; (b) daardie aanboord operateur of vervoerder versuim om aan artikel 37(2) of (3) (c) te voldoen; of artikel 41(1)(b) oortree word met betrekking tot goedere wat afgelaai, of aan boord gelaai, word van daardie vliegtuig. (3) Die vervoerder wat in operasionele beheer van ’n oor-grens trein of -spoorwegwa 25 30 is, is aan ’n misdryf skuldig indien— (a) artikel 38 oortree word met betrekking tot daardie trein; (b) artikel 41(1)(c) oortree word met betrekking tot goedere wat afgelaai, of aan 35 (c) boord gelaai, word van daardie spoorwegwa; of artikel 41(3)(a) oortree word met betrekking tot die goedere aan boord van daardie trein. (4) Die aanboord operateur van ’n voertuig en, indien die voertuig onder die operasionele beheer van ’n vervoerder is, ook die vervoerder, is aan ’n misdryf skuldig indien— (a) artikel 39(1) oortree word met betrekking tot daardie voertuig; of (b) artikel 41(3)(b) oortree word met betrekking tot goedere aan boord van daardie voertuig. (5) ’n Persoon wat die Republiek binnekom of verlaat, is aan ’n misdryf skuldig indien daardie persoon artikel 40(1) of (3) of 41(3)(c) oortree. (6) ’n Persoon wat in operasionele beheer van ’n oor-grens pyplyn, kabelkar, vervoerband of transmissielyn is, is aan ’n misdryf skuldig indien daardie persoon artikel 41(3)(d) of (e) of (4) oortree. (7) Die volgende misdrywe is Kategorie 1 misdrywe: (a) Die misdrywe in subartikels (1)(c), (2)(c) en (3)(b) bedoel; en (b) die misdrywe in subartikel (4)(a) of (b) bedoel wat gepleeg is met betrekking tot ’n voertuig, of goedere aan boord van ’n voertuig, wat onder die operasionele beheer van ’n vervoerder is. 40 45 50 55
49
Kyk artikel 893(1) vir strafregtelike aanspreeklikheid van geregistreerde agente of vervoerders in die
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This Chapter sets reporting requirements for arriving and departing vessels, aircraft, trains, buses, trucks, persons, and cargo, but it does not apply to certain vessels or aircraft crossing without calling or landing in the Republic.

49. Kyk artikel 893(1) vir strafregtelike aanspreeklikheid van geregistreerde agente of vervoerders in die geval van vervoerders wat nie in die Republiek gesetel is nie. 156 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 156 CHAPTER 3 REPORTING REQUIREMENTS FOR INBOUND AND OUTBOUND VESSELS, AIRCRAFT, TRAINS, BUSES, TRUCKS, PERSONS AND CARGO50 Purpose and application of this Chapter 47. (1) The purpose of this Chapter is to establish reporting requirements 5 concerning— (a) all vessels, aircraft, trains, buses and trucks arriving in or leaving the Republic; (b) all persons and cargo on board vessels, aircraft, trains, buses and trucks arriving in the Republic, whether or not such persons disembark or such cargo is off-loaded in the Republic; all persons and cargo on board vessels, aircraft, trains, buses and trucks leaving the Republic; and (c) (d) all such cargo loaded, off-loaded, packed, unpacked, consolidated, de- grouped, received at or removed from terminals, depots and other prescribed places, including packed and empty containers. (2) This Chapter does not apply to— (a) vessels or aircraft which cross into the territorial waters or airspace of the Republic without calling or landing at a place in the Republic; and (b) persons and cargo on board such vessels and aircraft. (3) A timeframe prescribed by rule in terms of this Chapter for the submission of a notice, report or other document is subject to any extension or shortening of that timeframe in terms of section 908 or 909. 10 15 20 Reporting requirements for arriving and departing foreign-going vessels 25 Part 1 Application of this Part

Part

Part 5

20
In this Part—
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This section defines “authorised recipient” by listing the public bodies and officials covered by that term.

20. In this Part— ‘‘authorised recipient’’ means— (a) the Statistician-General contemplated in the Statistics Act, 1999 (Act No. 6 of 1999); the Director-General of the National Treasury; the South African Police Service referred to in section 6(1) of the South African Police Service Act, 1995 (Act No. 68 of 1995); the National Director of Public Prosecutions referred to in section 5(2)(a) of the National Prosecuting Authority Act, 1998 (Act No. 32 of 1998); the Governor of the South African Reserve Bank; the Director of the Financial Intelligence Centre; the Auditor-General; the Director-General of the Department of Trade and Industry; the Chief Commissioner of the International Trade Administration Commis- sion; or any organ of state administering legislation regulating the movement of goods or persons into or out of the Republic. (b) (c) (d) (e) (f) (g) (h) (i) (j) Conﬁdentiality
21
No SARS official, customs officer or person referred to in section 12(3)(a), and no
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Certain SARS, customs, and related officials must not disclose confidential information they obtained while doing their work, unless an exception applies.

21. No SARS official, customs officer or person referred to in section 12(3)(a), and no person who was such an official, officer or person, may disclose any information acquired by him or her in the exercise of powers or duties in terms of this Act, the Customs Duty Act or the Excise Duty Act concerning the private or conﬁdential matters of any person,32 except— (a) (b) (c) (d) (e) (f) to the extent that such disclosure is necessary for, and made in, the exercise of those powers or duties, including for the purpose of any proceedings referred to in Chapter 37; if that official, officer or person is— (i) summoned to give evidence as a witness before a court or tribunal and the Commissioner has authorised that official, officer or person to disclose the information; or required to do so by a court; (ii) if the person that will be affected by the disclosure has consented to the disclosure; if there is a serious and imminent risk to public health or safety or the environment and the public’s interest in the disclosure outweighs the official, officer or person’s duty of conﬁdentiality; to an authorised recipient, subject to section 22; or in accordance with— (i) an international agreement in respect of customs cooperation to which the Republic is a party, subject to section 23(1); or (ii) any other international agreement to which the Republic is a party, subject to section 23(2).
32
Such official, customs officer or person may be obliged to disclose such information in terms of other
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An official, customs officer, or person may have to disclose information under other legislation, and the Commissioner may authorise certain non-customs SAID officers to exercise customs-officer powers.

32. Such official, customs officer or person may be obliged to disclose such information in terms of other legislation e.g. the Financial Intelligence Centre Act, 2001 (Act No. 38 of 2001). 5 10 15 20 25 30 35 40 45 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 127 Wet No 31 van 2014 127 (b) nodig was vir die toepassing van hierdie Wet of ’n belastingheffings-Wet; en (c) deur die Kommissaris geratiﬁseer word. (4) Die Kommissaris kan enige SAID beampte wat nie ’n doeanebeampte is nie magtig om ’n bevoegdheid wat ingevolge hierdie Wet of ’n belastingheffings-Wet aan ’n doeanebeampte opgedra is, uit te oefen. 5 Deel 5 Vertroulikheid Woordomskrying
20
In hierdie Deel beteken—
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This section defines “authorised recipient” to include several named officials and state bodies, plus any state organ that administers laws regulating movement of goods or people into or out of the Republic.

20. In hierdie Deel beteken— ‘‘gemagtigde ontvanger’’— (a) die Statistikus-generaal bedoel in die Wet op Statistieke, 1999 (Wet No. 6 van 10 1999); (b) die Direkteur-generaal van die Nasionale Tesourie; (c) die Suid-Afrikaanse Polisiediens bedoel in artikel 6(1) van die Wet op die Suid-Afrikaanse Polisiediens, 1995 (Wet No. 68 van 1995); (d) die Nasionale Direkteur van Openbare Vervolgings bedoel in artikel 5(2)(a) van die Wet op die Nasionale Vervolgingsgesag, 1998 (Wet No. 32 van 1998); die Direkteur van die Finansiële Intelligensiesentrum; (e) die Goewerneur van die Suid-Afrikaanse Reserwebank; (f) (g) die Ouditeur-generaal; (h) die Direkteur-generaal van die Departement van Handel en Nywerheid; (i) die die Hoofkommissaris kommissie; of enige staatsorgaan wat wetgewing ter regulering van die beweging van goedere of persone in of uit die Republiek administreer. Internasionale Handelsadministrasie- van (j) Vertroulikheid
21
Geen SAID beampte, doeanebeampte of persoon in artikel 12(3)(a) bedoel, en
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Certain SARS and customs officials, and former officials, must not disclose private or confidential information they obtained through their official powers or duties, except in listed situations.

21. Geen SAID beampte, doeanebeampte of persoon in artikel 12(3)(a) bedoel, en niemand wat so ’n beampte of persoon was nie, mag enige inligting rakende die private of vertroulike sake van enige persoon deur hom of haar in die uitoefening van bevoegdhede of pligte ingevolge hierdie Wet, die Wet op Doeanereg of die Wet op Aksynsreg bekom, aan iemand anders bekend maak nie,32 behalwe— (a) in soverre daardie bekendmaking nodig is vir, en gemaak word in, die uitoefening van daardie bevoegdhede of pligte, insluitende vir doeleindes van enige verrigtinge in Hoorstuk 37 bedoel; (b) waar daardie beampte of persoon— (i) gedagvaar is om getuienis te lewer as ’n getuie voor ’n hof of tribunaal en die Kommissaris daardie beampte of persoon gemagtig het om die inligting bekend te maak; of (c) (d) (e) (f) (ii) deur ’n hof daartoe gelas word om dit te doen; indien die persoon wat deur die bekendmaking geraak sal word tot die bekendmaking toegestem het; indien daar ’n ernstige en dreigende risiko met betrekking tot die openbare gesondheid of veiligheid of die omgewing is en die publiek se belang in die se as bekendmaking vertroulikheidsplig; aan ’n gemagtigde ontvanger, behoudens artikel 22; of ooreenkomstig— (i) ’n internasionale ooreenkoms ten opsigte van doeanesamewerking waarby die Republiek ’n party is, behoudens artikel 23(1); of swaarder weeg beampte persoon die of 15 20 25 30 35 40 45 (ii) enige ander internasionale ooreenkoms waarby die Republiek ’n party is, 50 behoudens artikel 23(2).
32
So ’n beampte, doeanebeampte of persoon mag verplig word om sulke inligting te openbaar
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The customs authority can ask for identified information by written notice, and may provide information on written request and payment of a prescribed fee, but must not disclose identities and the information must be in the public interest.

32. So ’n beampte, doeanebeampte of persoon mag verplig word om sulke inligting te openbaar ingevolge ander wetgewing bv. die Wet op die Finansiële Intelligensiesentrum, 2001 (Wet No. 38 van 2001). 128 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 128 Disclosures to authorised recipients 22. (1) Any disclosure in terms of section 21(e) to— (a) (b) (c) (d) (e) (f) (g) (h) (i) the Statistician-General, must be conﬁned to information necessary for statistical purposes; the Director-General of the National Treasury, must be conﬁned to informa- tion— (i) relating to foreign transactions under the Exchange Control Regulations; or (ii) necessary for the development of tax policy or the estimation of revenue; the South African Police Service or the National Director of Public Prosecutions, must be conﬁned to information relating to the alleged commission of offences; the Governor of the South African Reserve Bank, must be conﬁned to information required for the performance of the Governor’s functions in terms of the South African Reserve Bank Act, 1994 (Act No. 29 of 1994); the Director of the Financial Intelligence Centre, must be conﬁned to information required for the performance of the Centre’s functions in terms of the Financial Intelligence Centre Act, 2001 (Act No. 38 of 2001); the Auditor-General, must be conﬁned to information required for the performance of the Auditor-General’s functions in terms of section 4 of the Public Audit Act, 2004 (Act No. 25 of 2004); the Director-General of the Department of Trade and Industry, must be conﬁned to information necessary for— (i) enforcing the legislation administered by the Department of Trade and Industry regulating the movement of goods or persons into or out of the Republic; or the development of industrial or trade policy; (ii) the Chief Commissioner of the International Trade Administration Commis- sion, must be conﬁned to information required for the performance of the Commission’s functions in terms of the International Trade Administration Act, 2002 (Act No. 71 of 2002); or an organ of state referred to in section 20(j) must be conﬁned to information necessary for enforcing the legislation administered by that organ of state regulating the movement of goods or persons into or out of the Republic. 5 10 15 20 25 30 (2) An authorised recipient may use the information disclosed in terms of subsection 35 (1) only for the purpose for which the information was disclosed. (3) Information disclosed in terms of subsection (1)(c) may be used only— for the purpose of investigating the alleged commission of an offence; and (a) (b) as evidence in prosecuting a person for an offence. Disclosures in terms of international agreements 23. (1) A disclosure in terms of section 21(f)(i) may be made only— (a) (b) if authorised by the Commissioner; and for a purpose and on conditions as may be speciﬁed by the Commissioner. (2) A disclosure in terms of section 21(f)(ii) may be made only— (a) (b) in circumstances where the international, regional or national interest in disclosure outweighs any potential harm to the person affected by the disclosure; and for a purpose and on conditions as may be speciﬁed by the Commissioner. (3) A disclosure referred to in subsection (1) or (2) may be made only to a person authorised to act on behalf of— (a) a party to the relevant international agreement; or (b) an international agency, institution or organisation established or recognised in terms of that agreement. 40 45 50 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 129 Wet No 31 van 2014 Bekendmaking aan gemagtigde ontvangers 129 22. (1) Enige bekendmaking ingevolge artikel 21(e) aan— (a) die Statistikus-generaal moet beperk word tot inligting wat vir statistieke doeleindes benodig word; (b) die Direkteur van die Nasionale Tesourie, moet beperk word tot inligting— die buitelandse transaksies kragtens (i) wat het betrekking op Deviesebeheerregulasies; of (ii) wat nodig is vir die ontwikkeling van belastingbeleid of die raming van inkomste; (c) die Suid-Afrikaanse Polisiediens of die Nasionale Direkteur van Openbare inligting wat betrekking het op die Vervolging, moet beperk word tot beweerde pleeg van misdrywe; (d) die Goewerneur van die Suid-Afrikaanse Reserwebank, moet beperk word tot inligting wat nodig is vir die verrigting van die Goewerneur se funksies ingevolge die Wet op die Suid-Afrikaanse Reserwebank, 1994 (Wet No. 29 van 1994); (e) die Direkteur van die Finansiële Intelligensiesentrum, moet beperk word tot inligting wat nodig is vir die verrigting van die Sentrum se funksies ingevolge die Wet op die Finansiële Intelligensiesentrum, 2001 (Wet No. 38 van 2001); die Ouditeur-generaal, moet beperk word tot inligting wat nodig is vir die verrigting van die Ouditeur-generaal se funksies ingevolge artikel 4 van die Wet op Openbare Oudit, 2004 (Wet No. 25 van 2004); (f) (g) die Direkteur-generaal van die Departement van Handel en Nywerheid, moet beperk word tot inligting wat nodig is vir— (i) die toepassing van die wetgewing wat deur die Departement van Handel en Nywerheid ter regulering van die beweging van goedere of persone in of uit die Republiek geadministreer word; of (ii) die ontwikkeling van nywerheids- of handelsbeleid; se funksies (h) die Hoofkommissaris van die Internasionale Handelsadministrasiekommissie, moet beperk word tot inligting wat nodig is vir die verrigting van die Kommissie Internasionale Handels- administrasiewet, 2002 (Wet No. 71 van 2002); of ’n staatsorgaan in artikel 20(j) bedoel, moet beperk word tot inligting wat nodig is vir die toepassing van die wetgewing wat deur daardie staatsorgaan ter regulering van die beweging van goedere of persone in of uit die Republiek geadministreer word. ingevolge die (i) (2) ’n Gemagtigde ontvanger mag die inligting wat ingevolge subartikel (1) bekend gemaak is, gebruik slegs vir die doel waarvoor die inligting bekend gemaak is. (3) Inligting wat ingevolge subartikel (1)(c) bekend gemaak is, mag gebruik word slegs— (a) vir die doel om die beweerde pleeg van ’n misdryf te ondersoek; en (b) as getuienis in die vervolging van ’n persoon vir ’n misdryf. Bekendmaking ingevolge internasionale ooreenkomste 5 10 15 20 25 30 35 40 23. (1) Inligting mag ingevolge artikel 21(f)(i) bekend gemaak word slegs— indien dit deur die Kommissaris gemagtig is; en (a) (b) vir ’n doel en op voorwaardes soos deur die Kommissaris gespesiﬁseer mag 45 word. (2) Inligting mag ingevolge artikel 21(f)(ii) bekend gemaak word slegs— (a) in omstandighede waar die internasionale, streeks- of nasionale belang in die bekendmaking swaarder weeg as enige potensiële gevaar vir die persoon wat deur die bekendmaking geraak word; en (b) vir ’n doel en op voorwaardes soos deur die Kommissaris gespesiﬁseer mag word. (3) ’n Bekendmaking bedoel in subartikel (1) of (2) mag gemaak word slegs aan ’n persoon daartoe gemagtig om op te tree ten behoewe van— (a) (b) ’n party tot die betrokke internasionale ooreenkoms; of ’n internasionale agentskap, instelling of organisasie wat ingevolge daardie ooreenkoms daargestel of erken is. 50 55 130 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 130 Part 6 Other matters Requests for information 24. (1) The customs authority may by written notice request a person in possession of information required for the administration of this Act or a tax levying Act, or any other legislation in the administration of which the Commissioner assists other organs of state, and which is sufficiently identiﬁed in the notice, to submit that information to the customs authority within a period speciﬁed in the notice. (2) (a) The customs authority may upon written request by any person and payment of a fee as may be prescribed by rule, provide to that person any information acquired by the customs authority in the ordinary course of administering this Act or a tax levying Act. 5 10 (b) Information provided in terms of paragraph (a)— (i) may not specify the identity of the person to whom the information relates or any particulars from which the identity of such a person may be deduced; and 15 (ii) must be in the public interest. Rules to facilitate implementation of this Chapter

Part

Part 6

25
Rules made in terms of section 903 to facilitate the implementation of this Chapter
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Rules may be made under section 903 about how customs officers perform enforcement functions, including timing, place, limits, conduct standards, and measures against abuse of power.

25. Rules made in terms of section 903 to facilitate the implementation of this Chapter may include rules prescribing— (a) matters relating to the manner, time and place of performing enforcement 20 (b) (c) functions by customs officers; limitations and conditions relating to the performance of enforcement functions by customs officers; standards of conduct for customs officers when performing their enforcement functions; and (d) measures to prevent abuse of power by customs officers, including criminal sanctions. Offences in terms of this Chapter 26. (1) A candidate customs officer is guilty of an offence if that person ﬁles in terms of section 10(2)(a) with the Commissioner a declaration of interest which contains false or misleading information or omits information with the intention to mislead. (2) A customs officer is guilty of an offence if that officer— fails to comply with section 10(3); (a) (b) demands or receives, otherwise than from or through his or her employer, any reward for performing or not performing an enforcement function; or (c) wilfully does or permits or agrees to do or permit anything in breach of this Act or a tax levying Act. (3) A SARS official, a customs officer who is not a SARS official or a person referred to in section 12(3) or a person who was such an official, officer or person is guilty of an offence if that official or person contravenes section 21. (4) A person is guilty of an offence if that person fails to comply with a request issued in terms of section 24(1). (5) An offence referred to in subsection (1) or (2) is a Category 1 offence. CHAPTER 2 25 30 35 40 CUSTOMS CONTROL, PLACES OF ENTRY AND EXIT AND CUSTOMS CONTROLLED AREAS 45 Purpose of this Chapter

Part

CHAPTER 2

27
The purpose of this Chapter is—
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The customs authority may request information by written notice, and may give information on written request if a fee is paid, but it must not reveal identities in that information.

27. The purpose of this Chapter is— (a) to determine the goods and persons that are subject to customs control; STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 131 Wet No 31 van 2014 131 Deel 6 Ander aangeleenthede Versoeke om inligting 24. (1) Die doeanegesag kan, by skriftelike kennisgewing, ’n persoon wat oor inligting beskik wat benodig word vir die administrasie van hierdie Wet of enige belastingheffings-Wet, of enige ander wetgewing in die administrasie waarvan die Kommissaris ander staatsorgane bystaan, en wat voldoende in daardie kennisgewing geïdentiﬁseer is, versoek om daardie inligting binne ’n tydperk in die kennisgewing bepaal aan die doeanegesag te verstrek. (2) (a) Die doeanegesag kan op skriftelike versoek van enige persoon en teen betaling van ’n fooi soos by reël voorgeskryf mag word, aan daardie persoon enige inligting verstrek wat deur die doeanegesag in die gewone loop van die administrasie van hierdie Wet of ’n belastingheffings-Wet bekom is. (b) Inligting ingevolge paragraaf (a) verstrek— (i) mag nie die identiteit van die persoon op wie die inligting betrekking het of enige besonderhede waaruit die identiteit van so ’n persoon afgelei kan word, vermeld nie; en 5 10 15 (ii) moet in die openbare belang wees. Reëls ter fasilitering van implementering van hierdie Hoofstuk
25
Reëls ingevolge artikel 903 uitgevaardig om die implementering van hierdie
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This section says customs-related rules may cover how customs officers work, and it creates offences for false statements, corruption-like conduct, non-compliance, and breaching specified sections.

25. Reëls ingevolge artikel 903 uitgevaardig om die implementering van hierdie 20 Hoofstuk te fasiliteer, kan reëls insluit wat voorskryf— (a) aangeleenthede betreffende die wyse, tyd en plek van verrigting van toepassingsfunksies deur doeanebeamptes; (b) beperkings en voorwaardes betreffende die verrigting van toepassings- (c) funksies deur doeanebeamptes; standaarde van optrede vir doeanebeamptes by die verrigting van hul toepassingsfunksies; en 25 (d) maatreëls om misbruik van gesag deur doeanebeamptes te voorkom, met inbegrip van strafregtelike sanksies. Misdrywe ingevolge hierdie Hoofstuk 26. (1) ’n Kandidaat-doeanebeampte is aan ’n misdryf skuldig indien daardie persoon ’n verklaring van belang ingevolge artikel 10(2)(a) aan die Kommissaris verstrek wat vals of misleidende inligting bevat of wat inligting verswyg met die opset om te mislei. (2) ’n Doeanebeampte is aan ’n misdryf skuldig indien daardie beampte— (a) versuim om aan artikel 10(3) te voldoen; (b) enige vergoeding vereis of ontvang, anders as van, of deur, sy of haar werkgewer vir die verrigting of nie-verrigting van ’n toepassingsfunksie; of (c) opsetlik enigiets doen of toelaat, of ooreenkom om dit te doen of toe te laat, wat in stryd met hierdie Wet of ’n belastingheffings-Wet is. (3) ’n SAID beampte, ’n doeanebeampte wat nie ’n SAID beampte is nie of ’n persoon in artikel 12(3) bedoel, of ’n persoon wat so ’n beampte of persoon was, is aan ’n misdryf skuldig indien daardie beampte of persoon artikel 21 oortree. (4) ’n Persoon is aan ’n misdryf skuldig indien daardie persoon versuim om te voldoen aan ’n versoek ingevolge artikel 24(1) uitgereik. (5) ’n Misdryf in subartikel (1) of (2) bedoel is ’n Kategorie 1 misdryf. HOOFSTUK 2 DOEANEBEHEER, PLEKKE VAN TOEGANG EN UITGANG EN DOEANEBEHEERGEBIEDE Doel van hierdie Hoofstuk
27
Die doel van hierdie Hoofstuk is—
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This section states the Chapter’s purpose: to identify goods and persons subject to customs control, regulate entry and exit through designated places, and designate customs controlled areas.

27. Die doel van hierdie Hoofstuk is— (a) om die goedere en persone te bepaal wat aan doeanebeheer onderworpe is; 30 35 40 45 50 132 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 132 (b) (c) (d) to provide for the designation of places as places of entry and places of exit through which vessels, aircraft, trains, railway carriages, vehicles, goods and persons may enter or leave the Republic; to regulate and enforce the entry into and the exit from the Republic of vessels, aircraft, trains, railway carriages, vehicles, goods and persons only through such places of entry or exit; and to designate and to provide for the designation of places, areas, premises and facilities as customs controlled areas to ensure effective customs control of goods and persons referred to in paragraph (a). Part 1 Customs control 5 10 Customs control of goods 28. (1) The following goods are for purposes of this Act and the tax levying Acts subject to customs control: (a) All goods imported, or suspected on reasonable grounds to have been 15 imported, into the Republic; (b) all goods in the process of being exported or suspected on reasonable grounds (c) to be in the process of being exported from the Republic; all compensating products under a customs procedure or goods suspected on reasonable grounds to be compensating products under a customs procedure; (d) all goods manufactured, or on reasonable grounds suspected to have been manufactured, in an excise warehouse or in circumstances to which the Excise Duty Act applies; all foreign-going vessels and aircraft, and all vessels or aircraft suspected on reasonable grounds to be foreign-going vessels or aircraft; all domestic vessels; (f) (g) all cross-border trains and railway carriages, and all trains or railway carriages suspected on reasonable grounds to be cross-border trains or railway carriages; (e) (i) (j) (h) all vehicles entering or in the process of leaving the Republic, or suspected on reasonable grounds of having entered or being in the process of leaving the Republic; all goods on board any vessel, aircraft, train, railway carriage or vehicle referred to in paragraph (e), (f), (g) or (h); all vessels, aircraft, trains, railway carriages and vehicles transporting, or suspected on reasonable grounds to be transporting, goods referred to in paragraph (a), (b), (c) or (d); all cross-border transmission lines, and electricity being transmitted through a cross-border transmission line; all cross-border pipelines, cable-cars and conveyor belts, and all goods in the process of being conveyed by way of a cross-border pipeline, cable-car or conveyor belt; (k) (l) (m) all goods, including vessels, aircraft, trains, locomotives, railway carriages and vehicles within a customs controlled area; (n) all goods in the process of being conveyed by means of pipelines or conveyor belts used for loading goods onto or off from foreign-going vessels or aircraft or cross-border railway carriages; (o) all goods that persons that are subject to customs control in terms of section including all accompanied and unaccompanied 29(1) have with them, baggage of persons referred to in section 29(1)(a) or (b); and (p) any other goods not covered above but in relation to which— (i) a tax imposed in terms of the Customs Duty Act or the Excise Duty Act is payable or on reasonable grounds suspected of being payable; or the customs authority may exercise a power in terms of a provision of this Act, the Customs Duty Act or the Excise Duty Act. (ii) 20 25 30 35 40 45 50 55 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 133 Wet No 31 van 2014 133 (b) om voorsiening te maak vir die aanwysing van plekke as plekke van toegang en plekke van uitgang waardeur vaartuie, vliegtuie, treine, spoorwegwaens, voertuie, goedere en persone die Republiek mag binnekom of verlaat; (c) om die toegang tot en uitgang uit die Republiek van vaartuie, vliegtuie, treine, spoorwegwaens, voertuie, goedere en persone slegs deur daardie plekke van toegang of uitgang, te reguleer en af te dwing; en (d) om plekke, gebiede, persele en fasiliteite as doeanebeheergebiede aan te wys en voorsiening te maak vir sulke aanwysings ten einde doeltreffende doeanebeheer oor goedere en persone in paragraaf (a) bedoel, te verseker. Deel 1 Doeanebeheer 5 10 Doeanebeheer oor goedere 28. (1) Die volgende goedere is by die toepassing van hierdie Wet en die belastingheffings-Wette aan doeanebeheer onderworpe: (a) Alle goedere in die Republiek ingevoer of op redelike gronde vermoed word 15 ingevoer te wees; (c) (b) alle goedere in die proses om uit die Republiek uitgevoer te word of op redelike gronde vermoed word in die proses is om uitgevoer te word; alle kompenserende produkte onder ’n doeaneprosedure of goedere wat op redelike gronde vermoed word kompenserende produkte onder ’n doeaneprosedure te wees; (e) (d) alle goedere vervaardig, of op redelike gronde vermoed word vervaardig te wees, in ’n aksynspakhuis of onder omstandighede waarop die Wet op Aksynsreg van toepassing is; alle land-uitgaande vaartuie of vliegtuie, en alle vaartuie of vliegtuie wat op redelike gronde vermoed word land-uitgaande vaartuie of vliegtuie te wees; alle plaaslike vaartuie; (f) (g) alle oor-grens treine en -spoorwegwaens, en alle treine of spoorwegwaens wat op redelike gronde vermoed word oor-grens treine of -spoorwegwaens te wees; (j) (i) (h) alle voertuie wat die Republiek binnekom of in die proses is om die Republiek te verlaat, of op redelike gronde vermoed word die Republiek binne te gekom het of in die proses is om die Republiek te verlaat; alle goedere aan boord van enige vaartuig, vliegtuig, trein, spoorwegwa of voertuig in paragraaf (e), (f), (g) of (h) bedoel; alle vaartuie, vliegtuie, treine, spoorwegwaens en voertuie wat goedere bedoel in paragraaf (a), (b), (c) of (d) vervoer, of op redelike gronde vermoed word te vervoer; alle oor-grens transmissielyne, en elektrisiteit wat deur transmissielyn gelei word; alle oor-grens pyplyne, kabelkarre en vervoerbande, en alle goedere in die proses om by wyse van ’n oor-grens pyplyn, kabelkar of vervoerband vervoer te word; ’n oor-grens (k) (l) (m) alle goedere, met inbegrip van vaartuie, vliegtuie, treine, lokomotiewe, spoorwegwaens en voertuie binne ’n doeanebeheergebied; (n) alle goedere in die proses om vervoer te word by wyse van pyplyne of vervoerbande wat gebruik word om goedere op land-uitgaande vaartuie of vliegtuie of oor-grens spoorwegwaens op te laai en daarvan af te laai; (o) alle goedere wat persone wat ingevolge artikel 29(1) aan doeanebeheer onderworpe is aan hulle het, met inbegrip van alle vergeselde en onvergeselde bagasie van persone in artikel 29(1)(a) of (b) bedoel; en (p) enige ander goedere nie hierbo gedek nie maar met betrekking waartoe— (i) ’n belasting opgelê ingevolge die Wet op Doeanereg of die Wet op Aksynsreg betaalbaar is, of op redelike gronde vermoed word betaalbaar te wees; of (ii) die doeanegesag ’n bevoegdheid ingevolge ’n bepaling van hierdie Wet, die Wet op Doeanereg of die Wet op Aksynsreg mag uitoefen. 20 25 30 35 40 45 50 55 5 10 15 20 25 30 35 40 134 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 134 (2) (a) Imported goods remain subject to customs control contemplated in subsection (1) until this Act, the Customs Duty Act and the Excise Duty Act cease to apply to the goods. (b) The occurrences which cause this Act to cease to apply to imported goods include the following: (i) If goods cleared for home use are unconditionally released for home use or, in the case of a conditional release for home use, when the release becomes unconditional; if the goods are in terms of a provision of this Act allowed into free circulation otherwise than in terms of a clearance and release of the goods for home use;33 if the goods are permanently exported from the Republic; if the goods are destroyed; if the goods are disposed of by the Commissioner in terms of this Act or by another organ of state in terms of other applicable legislation; and if compensating products obtained from the processing of goods under a customs procedure are allowed into free circulation or permanently exported under that procedure.34 (ii) (iii) (iv) (v) (vi) (3) (a) Goods destined for export or exported from the Republic (other than imported goods destined for export or exported from the Republic) remain subject to customs control contemplated in subsection (1) until this Act, the Customs Duty Act and the Excise Duty Act cease to apply to the goods. (b) The occurrences which cause this Act to cease to apply to such goods include the following: (i) (ii) (iii) (iv) (v) (vi) If the goods are cleared and released for outright export or another customs procedure that allows the permanent export of goods under that procedure35 and permanently exported from the Republic; if the goods are exported under a customs procedure that contemplates the return of the goods or compensating products obtained from those goods and those goods or compensating products are re-imported into the Republic and cleared and released for home use under that procedure;36 if the goods are in terms of a provision of this Act allowed to be exported otherwise than in terms of a clearance and release of the goods for export;37 if the goods revert to free circulation in terms of a provision of this Act; if the goods are destroyed; or if the goods are disposed of by the Commissioner in terms of this Act or by another organ of state in terms of other applicable legislation. (4) Compensating products obtained from imported goods under a customs procedure remain subject to customs control contemplated in subsection (1) until the compensating products are allowed into free circulation or exported under that procedure. (5) Goods manufactured in an excise warehouse remain subject to customs control contemplated in subsection (1) until those goods are allowed into free circulation or permanently exported under the export or another customs procedure. (6) Subsections (2), (3), (4) and (5) do not affect the implementation of a provision of

Part

part that falls in the Republic.

39
In the case of section 34(1)(b) where the place of entry or exit for the Republic is at a location in that
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If section 34(1)(b) applies and the Republic’s entry or exit point is in that country, the adjoining country must have similar provisions to section 34(3) so SA Customs can operate there.

39. In the case of section 34(1)(b) where the place of entry or exit for the Republic is at a location in that country, the adjoining country must have provisions similar to section 34(3) to allow SA Customs to operate in that country.
40
See also section 15.
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The Commissioner and port or other state authorities may agree to exchange information for administering a place of entry or exit, and the Commissioner may make rules to implement that agreement or exempt duplicated reporting if the same information is provided to the other party. Land-outgoing vessels and aircraft must use customs seaports or customs airports as required.

40. See also section 15. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 143 Wet No 31 van 2014 143 (ii) die wetgewing van daardie land toe te pas en af te dwing.39 (4) In soverre ’n ooreengekome plek van toegang of uitgang bedoel in subartikel (1)(a) by ’n plek geleë is wat gedeeltelik binne die Republiek en gedeeltelik in die aangrensende land val, mag hierdie artikel nie uitgelê word op ’n wyse wat afbreuk doen aan die toepassing van hierdie Wet in, of met betrekking tot, daardie deel wat in die Republiek val nie. Ooreenkomste vir uitruil van inligting 35. (1) Die Kommissaris en die hawegesag of ander staatsorgaan wat funksies by ’n plek van toegang of uitgang verrig, kan ’n ooreenkoms vir die uitruil van inligting aangaan vir die behoorlike en doeltreffende administrasie van daardie plek as ’n plek van toegang of uitgang.40 (2) ’n Ooreenkoms vir die uitruil van inligting kan voorsiening maak vir— (a) die uitruil van nie-vertroulike inligting tussen die partye wat vir die administrasie van daardie plek van toegang of uitgang ter sake is; (b) spesiﬁeke inligting wat tussen die partye uitgeruil moet of kan word; (c) die wyse waarop, en die tyd waarbinne, die inligting aan die ander party oorgedra moet word; (d) die kombinering van verslae, kennisgewings, deklarasies, verklarings, opgawes of ander dokumente wat deur derde persone onderskeidelik aan die doeanegesag ingevolge hierdie Wet en aan die ander party ingevolge die wetgewing deur daardie ander party geadministreer, verskaf moet word; (e) die ontheffing van derde persone van die verpligting om aan elke party afsonderlike oorvleuelende verslae, kennisgewings, deklarasies, verklarings, opgawes of ander dokumente wat in wese dieselfde inligting bevat, te verskaf; en die verskaffing deur derde persone van daardie verslae, kennisgewings, deklarasies, verklarings, opgawes of ander dokumente aan slegs een van die partye. (f) 5 10 15 20 25 (3) Die Kommissaris kan by reël— (a) gevolg gee aan ’n ooreenkoms vir die uitruil van inligting ingevolge subartikel 30 (b) (1); of ’n persoon van ’n vereiste ingevolge hierdie Wet onthef om ’n verslag, kennisgewing, deklarasie, verklaring, opgawe of ander dokument te verskaf mits die vrygestelde persoon wesenlik dieselfde inligting wat in daardie verslag, kennisgewing, deklarasie, verklaring, opgawe of ander dokument vervat moet wees, aan die ander party moet verskaf. Plekke van toegang vir land-uitgaande vaartuie of vliegtuie 36. (1) Geen land-uitgaande vaartuig— (a) mag, nadat dit die Republiek binnegekom het, by enige hawe of plek langs die kuslyn van die Republiek anders as ’n doeaneseehawe aandoen nie; en (b) mag, wanneer dit die Republiek verlaat, van ’n plek anders as ’n doeaneseehawe vertrek nie. (2) Na vertrek vanaf ’n doeaneseehawe— (a) na ’n ander plek in die Republiek, mag geen land-uitgaande vaartuig by enige hawe of plek langs die kuslyn van die Republiek anders as ’n doeaneseehawe aandoen nie; of (b) na ’n bestemming buite die Republiek, mag geen land-uitgaande vaartuig by enige hawe of plek langs die kuslyn van die Republiek aandoen nie. (3) Geen land-uitgaande vliegtuig— 35 40 45 (a) mag, nadat dit die Republiek binnegekom het, by enige plek anders as ’n 50 doeanelughawe land nie; of (b) mag, wanneer dit die Republiek verlaat, vanaf enige plek anders as ’n doeanelughawe vertrek nie.
39
In die geval van artikel 34(1)(b) waar die plek van toegang of uitgang vir die Republiek by ’n plek in
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If the Republic’s entry or exit point is in a neighboring country, that country must have rules similar to section 34(3) so SA Customs can operate there.

39. In die geval van artikel 34(1)(b) waar die plek van toegang of uitgang vir die Republiek by ’n plek in daardie land geleë is, moet die aangrensende land bepalings soortgelyk aan artikel 34(3) hê om SA Doeane toe te laat om in daardie land te funksioneer.
40
Kyk ook artikel 15.
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Foreign-going aircraft generally may not land in the Republic except at a customs airport, and the Commissioner may prescribe rules for certain aircraft and exemptions.

40. Kyk ook artikel 15. 144 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 144 (4) After departing from a customs airport— (a) (b) to another place within the Republic, no foreign-going aircraft may land at any place in the Republic other than a customs airport; or to a destination outside the Republic, no foreign-going aircraft may land at any place in the Republic. (5) Subsections (1) to (4) do not apply to—41 (a) naval ships and naval or military aircraft to the extent that they fall within the deﬁnition of ‘‘foreign-going vessel’’ or ‘‘foreign-going aircraft’’; and foreign-going aircraft of an unconventional nature, such as helicopters, aircraft landing on water, gliders or balloons. (b) (6) The Commissioner may, in accordance with any applicable Acts of Parliament and decisions of the national executive, by rule prescribe— (a) places at which or the conditions on which aircraft referred to in subsection 5 10 (5)(b) may call or land in the Republic; (b) places from where or the conditions on which such aircraft may depart from 15 (c) (d) the Republic; reporting requirements for such aircraft; and the granting of exemptions from rules prescribed in terms of paragraph (a), (b) or (c). Calls or landings resulting from forced circumstances42 37. (1) Section 36(1), (2), (3) or (4) does not apply if a foreign-going vessel or aircraft is forced by stress of weather, accident or other circumstances beyond the control of the on-board operator to call or land at a place which is not a customs seaport or airport. (2) If a foreign-going vessel or aircraft makes a forced call or landing, the incident, and the circumstances of the incident, must promptly be reported— (a) by the on-board operator to the Customs Office— (i) nearest to the place where the vessel called or the aircraft landed; or (ii) at the ﬁrst customs seaport or airport at which the vessel or aircraft next arrives; or 20 25 (b) if the vessel or aircraft is operated by a carrier, by the carrier to the customs authority electronically in accordance with section 913. 30 (3) The on-board operator of a foreign-going vessel or aircraft which makes a forced call or landing, and if the vessel or aircraft is operated by a carrier, also the carrier, must at the place where the vessel calls or the aircraft lands take all precautions reasonable in the circumstances to prevent a breach of this Act or a tax levying Act in respect of any goods or persons— 35 (a) on board the vessel or aircraft; (b) off-loaded or disembarking from the vessel or aircraft at that place; or (c) loaded on board or boarding the vessel or aircraft at that place. (4) The Commissioner may prescribe by rule the procedures that must be complied 40 with after a vessel or aircraft has made a forced call or landing. Places of entry or exit for cross-border trains
38
No cross-border train may enter or leave the Republic at a rail border crossing
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A cross-border train may only enter or leave the Republic at a rail border crossing designated as a place of entry or exit under section 31(1)(c).

38. No cross-border train may enter or leave the Republic at a rail border crossing other than a rail border crossing designated in terms of section 31(1)(c) as a place of entry or exit. 45
41
Section 44 makes provision for additional exclusions and exemptions.
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Section 44 provides for additional exclusions and exemptions.

41. Section 44 makes provision for additional exclusions and exemptions.
42
See section 557 for wreck.
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If a vessel or aircraft is forced to land or put in at a non-customs place, the onboard operator must report the incident without delay and take reasonable precautions; if a carrier controls the vessel or aircraft, the carrier must also report and take precautions.

42. See section 557 for wreck. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 145 Wet No 31 van 2014 145 (4) Na vertrek vanaf ’n doeanelughawe— (a) na ’n ander plek in die Republiek, mag geen land-uitgaande vliegtuig by enige plek in die Republiek anders as ’n doeanelughawe land nie; of (b) na ’n bestemming buite die Republiek, mag geen land-uitgaande vliegtuig by enige plek in die Republiek land nie. (5) Subartikels (1) tot (4) is nie van toepassing nie op—41 (a) vlootskepe en vloot- of militêre vliegtuie in soverre hulle binne die ‘‘land-uitgaande omskrywing van vliegtuig’’ val; en land-uitgaande vliegtuie van ’n ongewone aard, soos helikopters, lugvaartuie wat op water land, sweeftuie of lugballonne. ‘‘land-uitgaande vaartuig’’ (b) of 5 10 (6) Die Kommissaris kan in ooreenstemming met enige Wette van die Parlement en besluite van die nasionale uitvoerende gesag wat van toepassing mag wees, by reël die volgende voorskryf: (a) Plekke waar, of die voorwaardes waarop, vliegtuie in subartikel (5)(b) bedoel, 15 in die Republiek mag aandoen of land; (b) plekke waarvandaan, of die voorwaardes waarop, daardie vliegtuie uit die Republiek mag vertrek; (c) verslagdoeningsvereistes vir daardie vliegtuie; en (d) die toestaan van ontheffings van reëls ingevolge paragraaf (a), (b) of (c) 20 voorgeskryf. Aandoen of landings by plek weens gedwonge omstandighede42 37. (1) Artikel 36(1), (2), (3) of (4) is nie van toepassing nie indien ’n land-uitgaande vaartuig of vliegtuig weens ongunstige weer, ongeluk of ander omstandighede buite die beheer van die aanboord operateur gedwing word om aan te doen of te land by ’n plek wat nie ’n doeaneseehawe of -lughawe is nie. (2) Indien ’n land-uitgaande vaartuig of vliegtuig weens gedwonge omstandighede by ’n plek aandoen of land, moet die voorval, en die omstandighede van die voorval, onverwyld— 25 (a) deur die aanboord operateur by die Doeanekantoor aangemeld word— 30 (i) naaste aan die plek waar die vaartuig aangedoen of die vliegtuig geland het; of (ii) by die eerste doeaneseehawe of -lughawe waar die vaartuig of vliegtuig daarna aankom; of (b) indien die vaartuig of vliegtuig onder die operasionele beheer van ’n vervoerder is, deur die vervoerder elektronies ooreenkomstig artikel 913 by die doeanegesag aangemeld word. (3) Die aanboord operateur van ’n land-uitgaande vaartuig of vliegtuig wat weens gedwonge omstandighede by ’n plek aandoen of land, en indien die vaartuig of vliegtuig onder die operasionele beheer van ’n vervoerder is, ook die vervoerder, moet by die plek waar die vaartuig aandoen of die vliegtuig land, alle redelike voorsorgmaatreëls in die omstandighede tref om ’n breuk van hierdie Wet of ’n belastingheffings-Wet te voorkom ten opsigte van enige goedere of persone— (a) aan boord van die vaartuig of vliegtuig; (b) afgelaai, of wat afklim, van die vaartuig of vliegtuig by daardie plek; of (c) aan boord gelaai van, of wat opklim op, die vaartuig of vliegtuig by daardie plek. (4) Die Kommissaris kan by reël die prosedures waaraan voldoen moet word nadat ’n vaartuig of vliegtuig in gedwonge omstandighede by ’n plek aangedoen of geland het, voorskryf. 35 40 45 50 Plekke van toegang of uitgang vir oor-grens treine
38
Geen oor-grens trein mag die Republiek binnekom of verlaat by ’n spoor-
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A cross-border train may only enter or leave the Republic at a rail border crossing that has been designated as a place of entry or exit under section 31(1)(c).

38. Geen oor-grens trein mag die Republiek binnekom of verlaat by ’n spoor- grensoorgang anders as ’n spoor-grensoorgang wat ingevolge artikel 31(1)(c) as ’n plek van toegang of uitgang aangewys is nie.
41
Artikel 44 maak voorsiening vir bykomende uitsluitings en ontheffings.
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This provision says Article 44 provides for additional exclusions and exemptions.

41. Artikel 44 maak voorsiening vir bykomende uitsluitings en ontheffings.
42
Kyk artikel 557 vir wrakgoed.
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Vehicles, persons, and goods must use specified border or customs entry points when entering or leaving the Republic, with limited exceptions.

42. Kyk artikel 557 vir wrakgoed. 146 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 Places of entry or exit for vehicles 146 39. (1) No vehicle may enter43 or leave44 the Republic at a place other than a land border-post for vehicles. (2) Subsection (1) does not apply to vehicles imported into or exported from the Republic on board foreign-going vessels or aircraft or cross-border trains.45 5 Places of entry or exit for persons 40.(1) A person entering or leaving the Republic on board— (a) a foreign-going vessel may not disembark from or board that vessel at any place other than at a customs seaport; or (b) a foreign-going aircraft may not disembark from or board that aircraft at any 10 place other than at a customs airport. (2) Subsection (1)(a) or (b) does not apply if a vessel or aircraft is forced by stress of weather, accident or other circumstances beyond the control of the on-board operator to call or land at a place which is not a customs seaport or a customs airport. (3) No person may enter or leave the Republic— (a) on board a cross-border train otherwise than at a rail border crossing designated as a place of entry or exit in terms of section 31(1)(c); (b) on board a vehicle otherwise than at a land border-post for vehicles; or (c) on foot otherwise than at a land border-post for persons on foot. Places of entry or exit for goods 15 20 41. (1) No goods imported into or destined for export from the Republic on board— (a) a foreign-going vessel may be off-loaded from or loaded on board the vessel other than at a customs seaport and, more speciﬁcally, at a place within the customs seaport licensed as a sea cargo terminal or sea travellers terminal; (b) a foreign-going aircraft may be off-loaded from or loaded on board the aircraft other than at a customs airport and, more speciﬁcally, at a place within a customs airport licensed as an air cargo terminal or air travellers terminal; or a cross-border railway carriage may be off-loaded from or loaded on board the railway carriage other than at a place within a railway station licensed as a rail terminal. (c) 25 30 (2) Goods off-loaded at a sea or air travellers terminal must be moved to a sea or air cargo terminal except in circumstances prescribed by rule or where the customs authority determines otherwise in a speciﬁc case. (3) No goods may be imported into or exported from the Republic— (a) on board a cross-border train otherwise than through a rail border crossing 35 designated as a place of entry or exit in terms of section 31(1)(c); (b) on board a vehicle otherwise than through a land border-post for vehicles; (c) by persons on foot otherwise than through a land border-post for persons on foot; through a pipeline other than a licensed cross-border pipeline; or (d) 40
43
When an inbound vehicle arrives at a land border-post the requirements of this Act relating to the
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When an inbound vehicle arrives at a land border-post, the Act’s requirements for the vehicle, the goods, and the persons on board must be complied with.

43. When an inbound vehicle arrives at a land border-post the requirements of this Act relating to the vehicle, and goods and persons on board the vehicle, must be complied with. These requirements include declaring goods that must be declared in terms of section 478, and clearing the vehicle and any goods on board the vehicle for home use or a customs procedure in terms of section 89 excluding goods exempted from clearance in terms of section 91.
44
When an outbound vehicle arrives at a land border-post the requirements of this Act relating to the
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When an outbound vehicle arrives at a land border-post, the Act’s requirements for the vehicle, goods, and persons on board must be complied with.

44. When an outbound vehicle arrives at a land border-post the requirements of this Act relating to the vehicle and the goods and persons on board the vehicle must be complied with. These requirements include declaring goods that must be declared in terms of section 483 and clearing the vehicle and any goods on board the vehicle in terms of section 93 for export, excluding goods exempted from clearance in terms of section 95.
45
Section 44 makes provision for additional exclusions and exemptions.
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Section 45 says section 44 provides additional exclusions and exemptions.

45. Section 44 makes provision for additional exclusions and exemptions. STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 147 Wet No 31 van 2014 Plekke van toegang of uitgang vir voertuie 147 39. (1) Geen voertuig mag die Republiek binnekom43 of verlaat44 by ’n plek anders as ’n land-grenspos vir voertuie nie. (2) Subartikel (1) is nie van toepassing op voertuie ingevoer in of wat uitgevoer word uit die Republiek aan boord van land-uitgaande vaartuie of -vliegtuie of oor-grens treine nie.45 5 Plekke van toegang of uitgang vir persone 40. (1) Iemand wat die Republiek binnekom of verlaat aan boord van— (a) (b) ’n land-uitgaande vaartuig mag nie van daardie vaartuig afklim of daarop opklim by enige plek anders as ’n doeaneseehawe nie; of ’n land-uitgaande vliegtuig mag nie van daardie vliegtuig afklim of daarop opklim by enige plek anders as ’n doeanelughawe nie. (2) Subartikel (1)(a) of (b) is nie van toepassing nie indien ’n vaartuig of vliegtuig weens ongunstige weer, ongeluk of ander omstandighede buite die beheer van die aanboord operateur gedwing word om aan te doen of te land by ’n plek wat nie ’n doeaneseehawe of ’n doeanelughawe is nie. (3) Niemand mag die Republiek binnekom of verlaat— (a) aan boord van ’n oor-grens trein anders as by ’n spoor-grensoorgang ingevolge artikel 31(1)(c) as ’n plek van toegang of uitgang aangewys nie; (b) aan boord van ’n voertuig anders as by ’n land-grenspos vir voertuie nie; of (c) te voet anders as by ’n land-grenspos vir voetgangers nie. Plekke van toegang of uitgang vir goedere 41. (1) Geen goedere ingevoer in of bestem vir uitvoer uit die Republiek aan boord van— (a) (b) (c) ’n land-uitgaande vaartuig, mag afgelaai of aan boord gelaai word van die vaartuig anders as by ’n doeaneseehawe en, meer spesiﬁek, by ’n plek binne die doeaneseehawe wat as ’n seevragterminaal of seereisigersterminaal gelisensieer is nie; ’n land-uitgaande vliegtuig, mag afgelaai of aan boord gelaai word van die vliegtuig anders as by ’n doeanelughawe en, meer spesiﬁek, by ’n plek binne ’n doeanelughawe wat as ’n lugvragterminaal of lugreisigersterminaal gelisensieer is nie; of ’n oor-grens spoorwegwa, mag afgelaai of aan boord gelaai word van die spoorwegwa anders as by ’n plek binne die spoorwegstasie wat as ’n spoorterminaal gelisensieer is nie. 10 15 20 25 30 35 (2) Goedere afgelaai by ’n see- of lugreisigersterminaal moet na ’n see- of lugvragterminaal verwyder word behalwe in omstandighede by reël voorgeskryf of waar die doeanegesag in ’n bepaalde geval anders bepaal. (3) Geen goedere mag ingevoer word in, of uitgevoer word uit, die Republiek— (a) aan boord van ’n oor-grens trein anders as deur ’n spoor-grensoorgang 40 ingevolge artikel 31(1)(c) as ’n plek van toegang of uitgang aangewys nie; (b) aan boord van ’n voertuig anders as deur ’n lansgrenspos vir voertuie nie; (c) deur voetgangers anders as deur ’n land-grenspos vir voetgangers nie; (d) deur ’n pyplyn anders as ’n gelisensieerde oor-grens pyplyn nie; of
43
Wanneer ’n inkomende voertuig by ’n land-grenspos aankom, moet daar aan die vereistes van hierdie
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When an incoming vehicle reaches a land border post, the Act’s requirements for the vehicle, goods, and people on board must be complied with.

43. Wanneer ’n inkomende voertuig by ’n land-grenspos aankom, moet daar aan die vereistes van hierdie Wet met betrekking tot die voertuig, en goedere en persone aan boord van voertuig, voldoen word. Hierdie vereistes sluit in die verklaring van goedere wat ingevolge artikel 478 verklaar moet word, en die klaring van die voertuig en enige goedere aan boord van die voertuig vir binnelandse gebruik of ’n doeaneprosedure ingevolge artikel 89, maar nie ook goedere wat ingevolge artikel 91 van klaring onthef is nie.
44
Wanneer ’n uitgaande voertuig by ’n land-grenspos aankom, moet daar aan die vereistes van hierdie
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An outgoing vehicle at a land border post must meet the Act’s requirements for the vehicle, goods, and people on board.

44. Wanneer ’n uitgaande voertuig by ’n land-grenspos aankom, moet daar aan die vereistes van hierdie Wet met betrekking tot die voertuig, en die goedere en persone aan boord van die voertuig, voldoen word. Hierdie vereistes sluit in die verklaring van goedere wat ingevolge artikel 483 verklaar moet word, en die klaring van die voertuig en enige goedere aan boord van die voertuig ingevolge artikel 93 vir uitvoer, maar nie ook goedere wat ingevolge artikel 95 van klaring onthef is nie.
45
Artikel 44 maak voorsiening vir bykomende uitsluitings en ontheffings.
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The customs authority may treat certain contraventions as cleared for home use or outright export for tax purposes, and subsection (2) does not apply to accompanied or unaccompanied baggage.

45. Artikel 44 maak voorsiening vir bykomende uitsluitings en ontheffings. 148 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 148 (e) by way of a cable-car or conveyor belt other than a licensed cross-border cable-car or conveyor belt. (4) No electricity may be imported into or exported from the Republic otherwise than through a licensed cross-border transmission line. (5) Subsection (2) does not apply to accompanied or unaccompanied baggage. 5 Consequences in event of contravention of entry or exit requirements 42. (1) If section 36 is contravened in relation to any foreign-going vessel or aircraft, or if section 38 is contravened in relation to any cross-border train, or if section 39 is contravened in relation to any vehicle, or if section 41 is contravened in relation to any goods, the customs authority may apply subsection (2) or (3), as may be appropriate, with regard to— (a) (b) the vessel or aircraft, or any goods on board the vessel or aircraft when the offence was committed, in the case of a section 36 contravention; the train or any railway carriage that was attached to the train when the offence was committed, in the case of a section 38 contravention; the vehicle, in the case of a section 39 contravention; or the goods, in the case of a section 41 contravention. (2) The customs authority may for import tax purposes regard— (c) (d) (a) a vessel or aircraft, or any goods referred to in subsection (1)(a), to be cleared for home use under Chapter 846 if the contravention was committed when the vessel or aircraft was on an inbound voyage; (b) a train, or any railway carriage referred to in subsection (1)(b), to be cleared for home use under Chapter 8 if the contravention was committed in relation to a train entering the Republic; a vehicle to be cleared for home use under Chapter 8 if the contravention was committed in relation to a vehicle entering the Republic; or (c) (d) goods imported into the Republic to be cleared for home use under Chapter 8 if the goods— (i) in the case of goods referred to in section 41(1), were off-loaded from a vessel, aircraft or railway carriage in contravention of that section; or in the case of goods referred to in section 41(3), were imported otherwise than through a place of entry in contravention of that section. (ii) (3) The customs authority may for tax purposes regard— (a) a vessel or aircraft, or any goods referred to in subsection (1)(a), that have not been cleared for outright export, to be cleared for outright export47 if the contravention was committed when the vessel or aircraft was on an outbound voyage; (b) a train, or any railway carriage referred to in subsection (1)(b), to be cleared for outright export if the contravention was committed in relation to a train leaving the Republic; a vehicle to be cleared for outright export if the contravention was committed in relation to a vehicle leaving the Republic; or (c) (d) goods that are in the process of being exported or that have been exported from the Republic to be cleared for outright export if the goods— (i) in the case of goods referred to in section 41(1), were loaded on board a vessel, aircraft or railway carriage in contravention of that section; or in the case of goods referred to in section 41(3), are being or were exported from the Republic in contravention of that section. (4) Subsection (3) may not be read as affecting the application of section 112 or 113 in relation to goods that were at the time of the contravention under a customs procedure. (ii)
46
For tax implications if goods are regarded to becleared for home use, see section 152.
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This section points readers to section 152 for tax implications when goods are regarded as cleared for home use.

46. For tax implications if goods are regarded to becleared for home use, see section 152.
47
For tax implications if goods are regarded to be cleared for outright export underChapter 8, see
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If certain entry or exit rules are breached, the customs authority may apply tax consequences and may deem vessels, vehicles, trains, aircraft, or goods to be cleared for domestic use or direct export.

47. For tax implications if goods are regarded to be cleared for outright export underChapter 8, see section 157. 10 15 20 25 30 35 40 45 50 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 149 Wet No 31 van 2014 149 (e) by wyse van ’n kabelkar of vervoerband anders as ’n gelisenseerde oor-grens kabelkar of vervoerband nie. (4) Geen elektrisiteit mag ingevoer word in, of uitgevoer word uit, die Republiek anders as deur ’n gelisensieerde oor-grens transmissielyn nie. (5) Subartikel (2) is nie van toepassing op enige vergeselde of onvergeselde bagasie 5 nie. Gevolge in geval van oortreding van toegangs- of uitgangsvereistes 42. (1) Indien artikel 36 met betrekking tot enige land-uitgaande vaartuig of -vliegtuig oortree word, of indien artikel 38 met betrekking tot enige oor-grens trein oortree word, of indien artikel 39 met betrekking tot enige voertuig oortree word, of indien artikel 41 met betrekking tot enige goedere oortree word, kan die doeanegesag subartikel (2) of (3) toepas, soos ook al gepas mag wees, met betrekking tot— (a) die vaartuig of vliegtuig, of enige goedere aan boord van die vaartuig of vliegtuig toe die misdryf gepleeg is, in die geval van ’n artikel 36 oortreding; (b) die trein of enige spoorwegwa wat aan die trein gekoppel was toe die misdryf gepleeg is, in die geval van ’n artikel 38 oortreding; (c) die voertuig, in die geval van ’n artikel 39 oortreding; of (d) die goedere, in die geval van ’n artikel 41 oortreding. (2) Die doeanegesag kan vir doeleindes van invoerbelasting— (a) (b) (c) ’n vaartuig of vliegtuig, of enige goedere bedoel in subartikel (1)(a), ag vir binnelandse gebruik kragtens Hoofstuk 8 geklaar te wees46 indien die oortreding gepleeg is toe die vaartuig of vliegtuig op ’n inkomende vaart of vlug was; ’n trein, of enige spoorwegwa bedoel in subartikel (1)(b), ag vir binnelandse gebruik kragtens Hoofstuk 8 geklaar te wees indien die oortreding gepleeg is met betrekking tot ’n trein wat die Republiek binnekom; ’n voertuig ag vir binnelandse gebruik kragtens Hoofstuk 8 geklaar te wees indien die oortreding gepleeg is met betrekking tot ’n voertuig wat die Republiek binnekom; of 10 15 20 25 (d) goedere in die Republiek ingevoer, ag vir binnelandse gebruik kragtens 30 Hoofstuk 8 geklaar te wees indien die goedere— (i) in die geval van goedere bedoel in artikel 41(1), van ’n vaartuig, vliegtuig of spoorwegwa in stryd met daardie artikel afgelaai is; of in die geval van goedere bedoel in artikel 41(3), anders as deur ’n plek van toegang in stryd met daardie artikel ingevoer is. (ii) (3) Die doeanegesag kan vir belastingdoeleindes— (b) (a) ’n vaartuig of vliegtuig, of enige goedere bedoel in subartikel (1)(a) wat nie vir regstreekse uitvoer geklaar is nie, ag vir regstreekse uitvoer geklaar te wees47 indien die oortreding gepleeg is toe die vaartuig of vliegtuig op ’n uitwaartse reis was; ’n trein, of enige spoorwegwa bedoel in subartikel (1)(b), ag vir regstreekse uitvoer indien die oortreding gepleeg is met betrekking tot ’n trein wat die Republiek verlaat; ’n voertuig ag vir regstreekse uitvoer geklaar te wees indien die oortreding gepleeg is met betrekking tot ’n voertuig wat die Republiek verlaat; of (d) goedere wat in die proses van uitvoer of uitgevoer is uit die Republiek, ag vir (c) regstreekse uitvoer geklaar te wees indien die goedere— (i) in die geval van goedere bedoel in artikel 41(1), aan boord van ’n vaartuig, vliegtuig of spoorwegwa in stryd met daardie artikel gelaai is; of in die geval van goedere bedoel in artikel 41(3), in stryd met daardie artikel uit die Republiek uitgevoer word of is. (ii) (4) Subartikel (3) mag nie uitgelê word op ’n wyse wat afbreuk doen aan die toepassing van artikel 112 of 113 met betrekking tot goedere wat op die tydstip van die oortreding onder ’n doeaneprosedure was nie.
46
Vir belastinggevolge indien goedere geag word geklaar te wees vir binnelandse gebruik kragtens
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For tax consequences where goods are deemed cleared for domestic use under Chapter 8, see article 152.

46. Vir belastinggevolge indien goedere geag word geklaar te wees vir binnelandse gebruik kragtens Hoofstuk 8, kyk artikel 152.
47
Vir belastinggevolge indien goedere geag word geklaar te wees vir regstreekse uitvoer, kyk artikel
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The customs authority and Commissioner can take several enforcement and exemption steps for breaches of entry or exit requirements, and certain port authorities and licensees must provide free space and facilities for customs officers.

47. Vir belastinggevolge indien goedere geag word geklaar te wees vir regstreekse uitvoer, kyk artikel 157. 35 40 45 50 55 150 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 150 (5) This section applies apart from any criminal proceedings that may be instituted, administrative penalty that may be imposed or any other step that may be taken by the customs authority in terms of this Act for a breach of an entry or exit requirement, which may include, where not inconsistent with this Act or other applicable legislation or otherwise inappropriate— (a) applying section 570(2), read with section 580, to— (c) (b) the vessel, aircraft or any goods referred to in subsection (1)(a); the train or railway carriage referred to in subsection (1)(b); the vehicle referred to in subsection (1)(c); or (i) (ii) (iii) (iv) any goods referred to in subsection (1)(d); seizing any such vessel, aircraft, train, railway carriage, vehicle or goods in terms of Chapter 34; allowing the carrier operating, or the owner or on-board operator of, such vessel, aircraft, train, railway carriage or vehicle, or the importer or exporter of any such goods, to abandon the vessel, aircraft, train, railway carriage, vehicle or goods to the Commissioner in accordance with Chapter 26; or (d) allowing or directing the carrier operating, or the owner or on-board operator of, such vessel, aircraft, train, railway carriage or vehicle, or the importer or exporter of any such goods— (i) to remove the vessel, aircraft, train, railway carriage or vehicle or goods from the Republic; or to destroy the goods under supervision of the customs authority or an organ of state designated by the customs authority. (ii) Part 3 Customs controlled areas List of customs controlled areas 43. (1) The following places, areas, premises or facilities are customs controlled areas for the purpose of this Act and the tax levying Acts: (a) All licensed— (i) general sea cargo terminals; special sea cargo terminals; (ii) (iii) bulk sea cargo terminals; (iv) container terminals; (v) combination sea cargo terminals; (vi) multi-purpose sea cargo terminals; (vii) (viii) air cargo terminals; sea travellers terminals; rail cargo terminals; rail travellers terminals; (ix) air travellers terminals; (x) air cargo depots; (xi) (xii) (xiii) container depots; (xiv) (xv) (xvi) (xvii) premises of SEZ enterprises; inward processing premises; (xviii) international postal clearance depots; storage warehouses and excise warehouses; tax free shops; state warehouses contemplated in section 569(b); (xix) home use processing premises; (xx) (xxi) cross border pipelines; (xxii) cross-border transmission lines; (xxiii) cross border cable-cars; or (xxiv) cross border conveyor belts; (b) (c) state warehouses contemplated in section 569(a); and any other premises referred to in section 629(g). (2) The Commissioner may by rule designate as a customs controlled area— (a) the whole area comprising a customs seaport or airport or other place of entry or exit; 5 10 15 20 25 30 35 40 45 50 55 STAATSKOERANT, 23 Julie 2014 Wet op Doeanebeheer Wet, 2014 No. 37862 151 Wet No 31 van 2014 151 (5) Hierdie artikel kan toegepas word afgesien van enige strafregtelike verrigtinge wat ingestel mag word, administratiewe boete wat opgelê mag word of enige ander stap wat deur die doeanegesag ingevolge hierdie Wet gedoen mag word vir ’n breuk van ’n toegangs- of uitgangsvereiste, wat kan insluit, waar dit nie met hierdie Wet of ander geldende wetgewing onbestaanbaar of andersins onvanpas is nie— (a) om artikel 570(2), saamgelees met artikel 580, toe te pas op— (i) die vaartuig, vliegtuig of enige goedere in subartikel (1)(a) bedoel; (ii) die trein of spoorwegwa in subartikel (1)(b) bedoel; (iii) die voertuig in subartikel (1)(c) bedoel; of (iv) enige goedere in subartikel (1)(d) bedoel; (b) om op so ’n vaartuig, vliegtuig, trein, spoorwegwa, voertuig of goedere ingevolge Hoofstuk 34 beslag te lê; (c) om die vervoerder in operasionele beheer van daardie vaartuig, vliegtuig, trein, spoorwegwa of voertuig, of die eienaar of aanboord operateur daarvan, of die invoerder of uitvoerder van daardie goedere, toe te laat om die vaartuig, vliegtuig, trein, spoorwegwa, voertuig of goedere aan die Kommissaris ooreenkomstig Hoofstuk 26 oor te gee; of (d) om die vervoerder in operasionele beheer van daardie vaartuig, vliegtuig, trein, spoorwegwa of voertuig, of die eienaar of aanboord operateur daarvan, of die invoerder of uitvoerder van daardie goedere, toe te laat of te gelas— (i) om die vaartuig, vliegtuig, trein, spoorwegwa of voertuig of goedere uit die Republiek te verwyder; of (ii) om die goedere onder toesig van die doeanegesag of ’n staatsorgaan aangewys deur die doeanegesag te vernietig. Deel 3 Doeanebeheergebiede Lys van doeanebeheergebiede 43. (1) Die volgende plekke, gebiede, persele of geriewe is doeanebeheergebiede vir die doeleindes van hierdie Wet en die belastingheffings-Wette: (a) Alle gelisensieerde— spesiale seevragterminale; (i) algemene seevragterminale; (ii) (iii) massa seevragterminale; (iv) houerterminale; (v) kombinasie seevragterminale; (vi) meerdoelige seevragterminale; (vii) (viii) (ix) (x) (xi) (xii) (xiii) houerdepots; (xiv) internasionale posklaringsdepots; (xv) bergingspakhuise en aksynspakhuise; (xvi) belastingvry-winkels; (xvii) persele van SES ondernemings; inwaartse prosesseringspersele; (xviii) seereisigersterminale; lugvragterminale; lugreisigersterminale; lugvragdepots; spoorvragterminale; spoorreisigersterminale; staatspakhuise in artikel 569(b) beoog; (xix) binnelandse gebruikprosesseringspersele; (xx) (xxi) oor-grens pyplyne; (xxii) oor-grens transmissielyne; (xxiii) oor-grens kabelkarre; of (xxiv) oor-grens vervoerbande; (b) (c) staatspakhuise in artikel 569(a) beoog; en enige ander perseel in artikel 629(g) bedoel. (2) Die Kommissaris kan by reël as ’n doeanebeheergebied aanwys— (a) die hele gebied wat ’n doeaneseehawe of -lughawe of ander plek van toegang of uitgang omsluit; 5 10 15 20 25 30 35 40 45 50 55 152 No. 37862 Act No. 31 of 2014 GOVERNMENT GAZETTE, 23 July 2014 Customs Control Act, 2014 152 (b) any part of an area comprising a customs seaport or airport or other place of entry or exit; a special economic zone or any part of a special economic zone; or (c) (d) any general or special entrance to or exit from— (i) a customs seaport or airport or other place of entry or exit; or (ii) an area designated as a customs controlled area in terms of paragraph (b) 5 or (c). (3) The customs authority may after consultation with any person or authority administering any activity in a customs controlled area, determine the manner in which the area— (a) must be secured; and (b) must be signposted so as to give persons present in the area a clear indication that it is a customs controlled area. (4) The port authority of a customs sea- or airport and the licensee of a customs controlled area must free of charge provide space and facilities at the sea- or airport or customs controlled area, as may be determined by rule, for customs officers to exercise their enforcement functions in relation to goods and persons at or in that sea- or airport or customs controlled area. Part 4 Other matters Exclusions and exemptions 44. (1) The Commissioner may in accordance with any applicable decisions of the national executive— (a) by rule exclude from the application of a provision of Part 2 of this Chapter— (i) any category of vessels, aircraft, trains, railway carriages or vehicles; (ii) any category of persons, travellers or crew; or (iii) any category of goods; (b) by rule prescribe the extent to which, the circumstances in which and the (c) conditions on which any exclusion referred to in paragraph (a) applies; or in justiﬁable circumstances exempt48— (i) a speciﬁc vessel, aircraft, train, railway carriage; vehicle or goods from the application of a provision of Part 2 of this Chapter; or (ii) a speciﬁc person from complying with a provision of Part 2 of this Chapter. (2) In order to give effect the Commissioner may by rule limit or modify the customs control of goods, or any speciﬁc category of goods, to which that Act applies, and may for that purpose— to the Special Economic Zones Act, 2014, 10 15 20 25 30 35 (a) determine the extent to which, the circumstances in which and the conditions on which customs control of such goods is limited or modiﬁed; (b) exempt such goods from speciﬁc requirements of this or a tax levying Act; (c) provide for simpliﬁed and expedited processes for the clearance and release of 40 such goods; (d) provide for the submission and customs processing of documents in accordance with simpliﬁed and expedited processes; (e) provide for simpliﬁed tax payment methods; (f) (g) align customs processes and requirements in terms of this Act with the provide for the deferment of tax on goods; 45 concept of a single point of contact contemplated in that Act; (h) prescribe measures to prevent— illegal diversions; and (i) (ii) undue risks to the payment or collection of tax should tax become 50 payable on such goods;

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