Customs Duty Act

This section is titled “Amendment having unforeseen or unintended consequence.”

This section is titled “Woordomskrywing” (definitions).

This section concerns an amendment to the customs tariff for imported goods.

Section 9 concerns an amendment to the customs tariff for goods intended for export from the Republic.

Section 10 concerns an amendment with an unforeseen or unintended consequence.

This section concerns the Minister’s power to amend the customs tariff.

Section 15 is titled as a conditional anti-dumping, countervailing, or safeguard duty amendment to the Customs Duty Act, 2014.

Section title only: it refers to a duty that is customs duty for purposes of the SACU Agreement.

Section heading: duty is treated as customs duty for purposes of the International Trade Administration Act.

This section concerns when liability for duty begins.

This section concerns when liability for import duty ends.

This section concerns when liability for export duty stops.

This section concerns deferment of payment of duty.

This section is titled “Grounds and procedure for suspension or withdrawal of duty deferment benefit.”

98. Keeping of updated version of international instrument Part 2 Tariff self-determination, determination and re-determination Tariff self-determination of goods when goods are cleared 99.

Section 112 is titled “Purpose and application of this Chapter.”

113. Relevant international instruments 5 10 15 20 25 30 35 40 45 STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 9 Wet No. 30 van 2014 9

Heading about duty being charged when goods are deemed cleared for domestic use or direct export.

This section is about reassessment of duty by the customs authority and a time limit on that reassessment.

Section heading: compulsory reassessment of law.

This section concerns requests for further information and documents.

Assessment or reassessment of tax where there is insufficient information.

This provision refers to assessments and reassessments and says remedies are available to persons aggrieved by them.

Section heading: assessment and reassessment are presumed to be correct.

This section refers to rules made under the Chapter to help implement it.

This section is titled as covering the purpose and application of the chapter, tariff classification and interpretation of the customs tariff, and tariff self-determination when goods are declared.

This section is about tariff setting by the customs authority.

Section 101 is titled "Herbepaling van vorige tariefbepaling of -herbepaling."

This section concerns correcting an error in tariff determination or redetermination.

This section concerns a time limit on setting or resetting a tariff.

This section concerns requests for information and documents.

This section concerns how a rate is determined or redetermined when there is not enough information.

This section concerns goods to which tariff determination or re-determination applies.

Provision 107 is titled “Regsmiddele tot beskikking van persone wat verontreg voel deur tariefbepaling of -herbepaling,” indicating remedies for persons aggrieved by tariff determination or redetermination.

Tariff determination or redetermination is presumed correct, except where it is replaced, amended, set aside, or corrected.

This section is about publishing tariff determinations and redeterminations.

This section provides rules to help carry out this Chapter.

This section is a heading indicating offences under this chapter.

This section states the purpose and application of the Chapter.

Section heading for “Tersaaklike internasionale instrumente” (relevant international instruments).

Section 114 is titled “Keeping of updated version of international instrument.”

This section identifies the purpose and application of the Chapter.

This provision is titled as making a duty a debt to the Commissioner for credit to the National Revenue Fund.

This section is titled “Duty collected from security,” but the provided text does not state the actual rule.

Section 41 is titled “Under-payment of duty.”

This section concerns when import duty is not payable.

This section is about when export duty is not payable.

This provision concerns how tariffs are determined by the customs authority.

Section 101 is titled “Re-determination of previous tariff determination and re-determination.”

Section 102 concerns correction of errors in tariff determination or re-determination.

Section 103 concerns the time limit for tariff determination or re-determination.

This section is titled “Request for information and documents.”

This section concerns tariff determination or redetermination when there is not enough information.

Section 106 is titled “Goods to which tariff determination or re-determination applies.”

This section concerns remedies for a person aggrieved by a tariff determination or re-determination.

Tariff determinations or re-determinations are presumed correct unless they are replaced, amended, set aside, or corrected.

This section sets out the provisions to be applied when establishing customs value.

This section concerns how the value of goods is determined when goods are cleared.

117. Value determination by customs authority

This section is about re-determining a previous value determination or re-determination.

This section concerns correcting errors in a value determination or redetermination.

This section concerns time limits for value determination and re-determination.

Section 121 concerns requests for information and documents.

This section concerns determining or re-determining value when there is not enough information.

This section identifies the goods covered by value determination, re-determination, and valuation criterion 5 10.

This section is about rounding off customs value.

This section concerns remedies available to a person aggrieved by a value determination or re-determination.

A value determination or re-determination is presumed correct unless it is replaced, amended, set aside, or corrected.

Section 152 is titled “Origin self-determination of goods when goods are cleared.”

This section concerns origin determination by the customs authority.

This section is about re-determining a previous origin determination.

This section concerns correcting an origin determination or re-determination.

Section 156 concerns time limits on origin determination and re-determination.

This section is titled “Origin determination or re-determination in absence of sufficient information.”

Section 158 is titled “Goods to which origin determination or re-determination made in accordance with general rules of origin apply.”

This section concerns goods subject to origin determinations or redeterminations under rules of origin for preferential tariff treatment.

This section concerns remedies available to a person aggrieved by an origin determination or re-determination.

Origin determinations or re-determinations are presumed correct unless they are replaced, amended, set aside, or corrected.

This section states the purpose of this chapter.

This section is about when legal liability starts.

This section concerns when liability for import duty ends.

This section appears to deal with when liability for export duty ends and when import or export duty becomes payable.

24. Uitstel van betaling van reg

This section heading indicates rules about the grounds and procedure for suspending or withdrawing the benefit of deferment of duty.

This section concerns recovery of import duty when taxable goods are imported or unloaded elsewhere than at a place of entry and are deemed to have been entered for home use.

This section concerns recovery of import duty when undeclared taxable goods are treated as having been declared for home use.

This section concerns recovering import duty when taxable goods under a customs procedure are treated as cleared for home use.

This section concerns import duty recovery for taxable goods treated as cleared for home use under a warehouse procedure, and export duty payment for taxable goods cleared for direct export or under a customs procedure that exposes them to export duty.

This section is about how export duty is dealt with when taxable goods are exported or loaded other than through or at the place of exit, and are treated as declared for direct export.

This section concerns recovery of export duty when undeclared taxable goods in free circulation are treated as declared for direct export.

This section concerns recovering export duty when taxable goods are treated as declared for direct export under a customs procedure.

Section 36 concerns joint and several liability for payment of duty.

38. Aanspreeklikheid van persoon wat regsentiteite bestuur 39. 40.

Section heading: “Kort-betaling van reg”.

This section concerns when import duty is not payable.

This section is about when export duty is not payable, limits on a customs broker’s liability, and recovery of duty, interest, and administrative penalties from security.

This section is titled “Under-payment of interest or administrative penalty” and refers to paying an outstanding amount in instalments.

Section 109 concerns publication of tariff determinations and redeterminations.

Section 110 sets out rules to facilitate application of this Chapter.

This section is a heading for offences under this chapter.

This section is titled “Primary valuation method.”

This section is titled “Alternative valuation method.”

This section is about when the primary valuation method cannot or may not be used.

This section concerns when a relationship between contracting parties can disqualify the primary valuation method.

This section is about determining transaction value.

This section concerns how customs value is determined using the identical goods method.

This section concerns how customs value is determined using the similar goods method.

This section concerns how customs value is determined using the deductive method.

Section 135 concerns the determination of customs value using the computed method.

This section is titled “Determination of customs value according to fall-back method.”

This section concerns when documentary evidence of origin may be requested.

This section is about who may issue documentary evidence of origin for goods of South African origin.

Section 164 concerns who may issue documentary evidence of origin for imported goods.

This section is about the language to be used in documentary evidence of origin.

This section concerns attaching goods for the purpose of establishing a lien.

This section concerns attachment of goods where the debtor has no ownership interest.

This section concerns attachment of goods that are co-owned by a debtor.

This section is about attaching goods that are subject to a credit agreement under the National Credit Act.

This provision is titled “Application of proceeds realised for lien goods.”

This section appears to be a heading about applying the Tax Administration Act to recovery, write-off, or compromise matters involving liens, lien goods, and debt.

This section concerns how re-imported unaltered goods are valued under a temporary export procedure.

Section 138 concerns the valuation of used goods imported by an individual for personal use.

Section 166 is titled “Main rule for determining origin of goods.”

This provision is only a heading for “Offences in terms of this Chapter.”

This section is titled “Valuation method.”

This section is titled “Valuation of accompanied and unaccompanied baggage of person leaving Republic.”

Application for refund and drawback.

This section is titled “Manner of applying for refund and drawback.”

Section title only: “Minimum amount.”

This provision is a heading for offences in this chapter, followed by related chapter headings.

This section is titled “Key factors of duty assessment.”

Section 81 is titled “Applicable rate of duty.”

Section title indicates a customs-duty assessment provision, but the provided text does not state the rule itself.

Section heading on recovery of an administrative penalty; the next section concerns interest on an outstanding administrative penalty.

This section concerns short payment of interest or administrative fines and payment of an outstanding amount in instalments.

Section 50 is titled as creating a lien over goods to secure payment of a debt.

The provided text is a heading about retention rights and the termination of a retention right; it does not state a specific rule.

This section concerns the sale of lien goods.

Section 58 concerns the use of proceeds from goods obtained under a retention right.

Section heading: offences under this Chapter.

This section states the purpose and application of the Chapter.

This section concerns circumstances in which repayment or return may be made, including references to a right, an administrative penalty, and interest, with a direct charge against the National Revenue Fund.

Section heading about when refunds/returns may be made and the period for filing an application.

Section 67 is titled “Application for refund and return.”

This section sets out how an application for refund and return must be made.

This section is titled “Consideration of application.”

The source only shows the headings for Section 71 (re-submission of a rejected application) and Section 72 (refund without application).

This section concerns repayment or return in certain circumstances.

Section 75 concerns setting off a repayment or refund against an amount owed.

This section is titled “Misdrywe ingevolge hierdie Hoofstuk” and refers to interest payable on repayment or return, rules to facilitate implementation of the chapter, and Chapter 5 on assessment of rights.

This section is a heading for the purpose and application of the chapter.

Section 83 is titled “Aanslag van reg deur doeanegesag” in the Customs Duty Act, 2014.

This section concerns duty assessment when goods are treated as cleared for home use or outright export, and refers to requests for additional information and documents.

Section heading for duty re-assessment by the customs authority and a time limit on re-assessment.

This section is titled “Mandatory re-assessment of duty.”

Section 90 concerns duty assessment or re-assessment when sufficient information is not available.

Section 91 is titled “Assessment or re-assessment affected by scheme conferring undue duty benefit.”

This section concerns duty assessments and re-assessments being presumed correct.

This section is titled “Offences in terms of this Chapter,” but the provided text does not include the offence rule itself.

Customs value must be expressed in South African Rand.

This section concerns publication of the conversion rate for major currencies.

Section 143 concerns the conversion rate for published currencies.

This provision is titled “Conversion rate for currency not published.”

This section is about keeping an updated version of an international instrument.

Section 115 concerns rules applied when determining customs value.

Section 116 concerns self-determination of the value of goods during clearance.

Section 117 is titled “Valuation by customs authority.”

This section concerns the re-determination of a previous valuation or revaluation.

This section concerns correcting an error in a valuation or revaluation.

Section 120 concerns time limits for valuation and revaluation.

Section 121 is titled “Request for information and documents.”

This section concerns how a value is determined or re-determined when there is not enough information.

This section identifies goods to which valuation, revaluation, and the valuation basis apply.

This section concerns the rounding of customs value.

This section is titled about remedies available to a person aggrieved by a valuation or revaluation.

Valuation and revaluation are presumed correct, except if they are replaced, amended, set aside, or corrected.

Primary valuation method.

This provision is titled “Alternative valuation method.”

The primary valuation method may not be used in certain circumstances.

This section concerns whether a relationship between contracting parties is a disqualifying factor for the primary valuation method.

This provision is titled “Determination of transaction value.”

Section 132 is titled “Determination of customs value according to the identical goods method.”

This section concerns how customs value is determined using the similar goods method.

This section concerns determining customs value using the deductive method.

This provision concerns determining customs value using a computed method.

Section 136 concerns determining customs value using the fallback method for specific imported goods.

This section concerns how to value re-imported unchanged goods under the temporary export procedure.

Section heading about valuing used goods imported by an individual for own use.

This section is titled “Valuation method.”

Heading about valuing accompanied and unaccompanied baggage of a person leaving the Republic.

Customs value must be expressed in South African Rand.

This section concerns publication of the exchange rate for major currencies.

Section 143 concerns the exchange rate for a published currency.

This section concerns currency exchange rates that are not published.

Section 145 is titled “Use of forward exchange contract.”

Section 146 is titled “Fixed rate of exchange between related parties not acceptable.”

Section 147 concerns goods exported to the Republic through another country.

Section 148 concerns publication of value determinations and re-determinations.

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

This section is titled as offences under this Chapter.