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South Africa Act or statute

Parliament of the Republic of South Africa

Customs Duty Act, 2014

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.…

SACUact commencementadministrative appealadministrative appealsadministrative measuresadministrative noticeadministrative penaltiesadministrative powersadministrative procedureadvance rulingsagent liabilityanti-dumpinganti-dumping dutiesappealsapplication processapplication validationapplicationsassessmentbenefit suspensionbenefit withdrawalborder entrybreach handlingbreachesbudget commencementcitationcitationscivil claimscivil enforcementcivil litigationclearanceclearance declarationsclearancesco-owner disclosurecollectionscommencementcompliancecompliance reliefcompliance systemscompromiseconfiscationconsumer creditcorporate liabilitycorrection noticescountervailing dutiescountry of origincourt decisionscourt jurisdictioncourt procedurecredit agreement disclosurecredit agreementscross-border compliancecross-referencecross-referencescurrency conversioncurrency exchange ratescustomscustoms administrationcustoms assessmentscustoms authoritycustoms benefitscustoms classificationcustoms clearancecustoms compliancecustoms controlcustoms cooperationcustoms decisionscustoms declarationscustoms disputescustoms dutiescustoms dutycustoms duty appealscustoms duty collectioncustoms duty defermentcustoms duty reassessmentcustoms enforcementcustoms information requestscustoms interpretationcustoms liabilitycustoms noticescustoms procedurecustoms procedurescustoms proceedingscustoms recoverycustoms registrationcustoms tariffcustoms valuationcustoms valuecustoms value calculationcustoms value determinationdeadline extensiondeadlinesdebt collectiondebt recoverydeferment benefitsdeferment of paymentdeferred duty benefitsdefinitionsdisclosuredispute resolutiondispute settlementdisputesdocument productiondocumentary evidencedocumentary evidence of origindocumentary proofdomestic processing for home usedrawbackdrawbacksdutiable goodsdutiable statusdutiesduties and chargesdutyduty assessmentduty collectionduty drawbackduty evasionduty paymentduty payment defermentduty re-assessmentduty reassessmentduty reassessment periodsduty recoveryduty statusduty suspensionemployee liabilityenergyenforcemententity managementexchange ratesexportexport clearanceexport complianceexport dutiesexport dutyexport duty paymentexport duty recoveryexport goodsexport preferencesexport procedureexport proceduresexport registrationexport salesexporter liabilityexportsfine paymentforeign currency conversionfraudgoodsgoods classificationgoods clearancegoods compliancegoods detentiongoods detention and seizuregoods exportgoods movementgoods origingoods origin declarationsgoods origin determinationgoods pricinggoods processinggoods release from liengoods transportgoods valuationgoods-origingovernment publicationhome use clearanceidentical goodsimportimport classificationimport clearanceimport complianceimport dutiesimport dutyimport duty drawbackimport duty paymentimport duty recoveryimport goodsimport proceduresimport valuationimport-exportimport/exportimport/export complianceimported goodsimported goods valuationimportsimports and exportsimports/exportsincorporation by referenceinformation disclosureinformation insufficiencyinformation publicationinformation requestsinstalmentsinterestinterest on outstanding amountsinterest on unpaid dutyinternational tradeinternational trade agreementsinterpretationinvoicinginward processingjudicial reviewliabilitylienlien/securitylimitation periodslitigationlitigation noticemanufacturersmarket accessministerial noticenoticesoffence classificationoffencesoffences and penaltiesoriginorigin determinationorigin determinationsorigin documentationorigin of goodsorigin rulesovercharged amountspackagingpackaging materialspaymentpayment and recoverypayment and recovery of dutypayment arrangementspayment collectionpayment deadlinespayment methodspayment of dutiespayment timingpaymentspenaltiespenaltypenalty enforcementpenalty proceedingsplant and machinerypreferencespreferences compliancepreferential tariff treatmentpreferential trade treatmentprescription periodsprocedureprocessingproduct classificationproduct complianceproduct originproductionproof of paymentprosecutionprosecution avoidancepublic administrationpublic consultationpublic disclosurere-importrebatesrecord keepingrecord-keepingrecordkeepingrecords retentionrecoveryrecovery of amountsrefundrefund applicationsrefundsrefunds and drawbacksregistration rulesregulatory administrationregulatory complianceregulatory disclosureregulatory enforcementrelated-party transactionsrepresentation periodrevaluationrevocation of defermentrule-makingrulemakingrules of originsafeguard dutiesscope of applicationsecured transactionssecuritysecurity for debtsecurity for duty shortfallseizureseizure of goodsself-determinationshort titleshort-paymentstatutory applicationstatutory cross-referencestatutory definitionsstatutory interpretationtarifftariff administrationtariff amendmenttariff amendmentstariff assessmenttariff classificationtariff classification of goodstariff determinationtariff determinationstariff preference claimstariff reassessmenttariff redeterminationtariff self-determinationtariff settingtariff treatmenttariff/value/origin determinationstariffstax administrationtax collectiontax recoverytax statustax/duty assessmenttaxable goodstemporary exportterritorial applicationtime limitstitletradetrade agreement compliancetrade agreement enforcementtrade agreementstrade compliancetrade preferencestransaction valueunder-paymentunderpayment recoveryvalidationvaluationvalue determinationwebsite publicationwrite-off
Jurisdiction
South Africa
Structure
713 provisions
Citation
Act 30 of 2014
Dates
updated 10 Jul 2014
More statute details
Dates
updated 10 Jul 2014

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01

Purpose and legislative effect

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

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.

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Provision 173Offence 12Amendment 10Interpretation 3

Part

CHAPTER 2

§ 10Amendment having unforeseen or unintended consequenceCommencement

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

10. Amendment having unforeseen or unintended consequence Extent of Minister’s power to amend Customs Tariff 11. Commencement of amendment to Customs Tariff 12. Commencement of amendment to Customs Tariff as part of budgetary tax 13. proposals tabled in National Assembly Parliamentary ratification of amendment to Customs Tariff Provisional anti-dumping, countervailing or safeguard duty 14. 15. 10 15 20 25 STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 3 Wet No. 30 van 2014 (Engelse teks deur die President geteken) (Goedgekeur op 9 Julie 2014) WET Om voorsiening te maak vir die oplê, aanslag, betaling en verhaling van doeaneregte op goedere ingevoer in, of uitgevoer uit, die Republiek; en vir aangeleenthede wat daarmee in verband staan. DAAR WORD BEPAAL deur die Parlement van die Republiek van Suid-Afrika, soos volg:— INDELING VAN ARTIKELS HOOFSTUK 1 INTERPRETASIE, UITVOERING EN ADMINISTRASIE VAN HIERDIE WET 5 Deel 1 Interpretasie van hierdie Wet
Section 10Verify source
§ 1WoordomskrywingInterpretation

This section is titled “Woordomskrywing” (definitions).

1. Woordomskrywing Deel 2 Uitvoering en administrasie van hierdie Wet 2. 3. 4. 5. Goedere waarop hierdie Wet van toepassing is Gebiedstoepassing van hierdie Wet Toepassing van hierdie Wet met betrekking tot SADU lidstate Kommissaris belas met administrasie van hierdie Wet HOOFSTUK 2 DOEANETARIEF Doel van hierdie Hoofstuk Doeanetarief 6. 7.
Section 1Verify source
§ 8Wysiging van Doeanetarief met betrekking tot ingevoerde goedereAmendment

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

8. Wysiging van Doeanetarief met betrekking tot ingevoerde goedere
Section 8Verify source
§ 9Wysiging van Doeanetarief met betrekking tot goedere bestem vir uitvoer uitAmendment

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

9. Wysiging van Doeanetarief met betrekking tot goedere bestem vir uitvoer uit Republiek 10 15 20
Section 9Verify source
§ 10Wysiging met onvoorsiene of onbedoelde gevolgAmendment

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

10. Wysiging met onvoorsiene of onbedoelde gevolg
Section 10Verify source
§ 11Omvang van Minister se bevoegdheid om Doeanetarief te wysigAmendment

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

11. Omvang van Minister se bevoegdheid om Doeanetarief te wysig 12. 13. Inwerkingtreding van wysiging van Doeanetarief Inwerkingtreding begrotingsbelastingvoorstelle in Nasionale Vergadering ter tafel gelê Parlementêre bekragtiging van wysiging van Doeanetarief 14.
Section 11Verify source
§ 15Voorwaardelike anti-dumpingsreg, kontrareg of beveiligingsregAmendment

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

15. Voorwaardelike anti-dumpingsreg, kontrareg of beveiligingsreg van Doeanetarief van wysiging as deel van 25 4 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 4
Section 15Verify source
§ 16Duty that is customs duty for purposes of SACU AgreementProvision

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

16. Duty that is customs duty for purposes of SACU Agreement
Section 16Verify source
§ 17Duty that is customs duty for purposes of International Trade AdministrationOffence

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

17. Duty that is customs duty for purposes of International Trade Administration Act CHAPTER 3 PAYMENT OF DUTY, PENALTY AND INTEREST 5 18. Purpose of this Chapter Part 1 Liability for duty
Section 17Verify source

Part

Part 1

§ 19When liability for duty commencesCommencement

This section concerns when liability for duty begins.

19. When liability for duty commences
Section 19Verify source
§ 20When liability for import duty ceasesProvision

This section concerns when liability for import duty ends.

20. When liability for import duty ceases
Section 20Verify source
§ 21When liability for export duty ceasesProvision

This section concerns when liability for export duty stops.

21. When liability for export duty ceases 22. 23.
Section 21Verify source
§ 24Deferment of payment of dutyProvision

This section concerns deferment of payment of duty.

24. Deferment of payment of duty
Section 24Verify source
§ 25Grounds and procedure for suspension or withdrawal of duty deferment benefitProvision

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

25. Grounds and procedure for suspension or withdrawal of duty deferment benefit Time when import duty becomes payable Time when export duty becomes payable 10 15 Part 2 Payment and recovery of duty 29. 30. 31. 32. 33. 34. 35.
Section 25Verify source
§ 98Keeping of updated version of international instrumentProvision

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.

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 98Verify source
§ 112Purpose and application of this ChapterProvision

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

112. Purpose and application of this Chapter
Section 112Verify source
§ 113Relevant international instrumentsProvision

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

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
Section 113Verify source
§ 84Aanslag van reg wanneer goedere geag word geklaar te wees vir binnelandseProvision

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

84. Aanslag van reg wanneer goedere geag word geklaar te wees vir binnelandse gebruik of regstreekse uitvoer
Section 84Verify source
§ 85Heraanslag van reg deur doeanegesagProvision

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

85. Heraanslag van reg deur doeanegesag Tydsbeperking op heraanslag van reg 86. 87. Beperking op goedere ten opsigte waarvan heraanslag gedoen kan word
Section 85Verify source
§ 88Verpligte heraanslag van regProvision

Section heading: compulsory reassessment of law.

88. Verpligte heraanslag van reg
Section 88Verify source
§ 89Versoek om verdere inligting en dokumenteProvision

This section concerns requests for further information and documents.

89. Versoek om verdere inligting en dokumente
Section 89Verify source
§ 90Aanslag of heraanslag van reg in afwesigheid van voldoende inligtingProvision

Assessment or reassessment of tax where there is insufficient information.

90. Aanslag of heraanslag van reg in afwesigheid van voldoende inligting
Section 90Verify source
§ 91Aanslag en heraanslag geraak deur skemas wat onbehoorlike voordeel tenProvision

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

91. Aanslag en heraanslag geraak deur skemas wat onbehoorlike voordeel ten 92. opsigte van reg verleen Regsmiddele tot beskikking van persone verontreg deur aanslag of heraanslag van reg
Section 91Verify source
§ 93Aanslag en heraanslag van reg vermoed korrek te weesProvision

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

93. Aanslag en heraanslag van reg vermoed korrek te wees 94.
Section 93Verify source
§ 95Misdrywe ingevolge hierdie HoofstukProvision

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

95. Misdrywe ingevolge hierdie Hoofstuk Reëls ter fasilitering van implementering van hierdie Hoofstuk HOOFSTUK 6 TARIEFINDELING VAN GOEDERE Deel 1 Algemene bepalings
Section 95Verify source
§ 96Doel en toepassing van hierdie HoofstukInterpretation

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.

96. Doel en toepassing van hierdie Hoofstuk 97. 98. Tariefindeling en interpretasie van Doeanetarief Bewaring van bygewerkte weergawe van internasionale instrument Deel 2 Tarief self-bepaling, bepaling en herbepaling Tarief self-bepaling van goedere wanneer goedere geklaar word 99.
Section 96Verify source
§ 100Tariefbepaling deur doeanegesagProvision

This section is about tariff setting by the customs authority.

100. Tariefbepaling deur doeanegesag
Section 100Verify source
§ 101Herbepaling van vorige tariefbepaling of -herbepalingProvision

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

101. Herbepaling van vorige tariefbepaling of -herbepaling
Section 101Verify source
§ 102Regstelling van fout in tariefbepaling of -herbepalingProvision

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

102. Regstelling van fout in tariefbepaling of -herbepaling
Section 102Verify source
§ 103Tydsbeperking op tariefbepaling of -herbepalingProvision

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

103. Tydsbeperking op tariefbepaling of -herbepaling
Section 103Verify source
§ 104Versoek om inligting en dokumenteProvision

This section concerns requests for information and documents.

104. Versoek om inligting en dokumente
Section 104Verify source
§ 105Tariefbepaling of -herbepaling in afwesigheid van voldoende inligtingProvision

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

105. Tariefbepaling of -herbepaling in afwesigheid van voldoende inligting
Section 105Verify source
§ 106Goedere waarop tariefbepaling of -herbepaling van toepassing isProvision

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

106. Goedere waarop tariefbepaling of -herbepaling van toepassing is
Section 106Verify source
§ 107RegsmiddeleProvision

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.

107. Regsmiddele tot beskikking van persone wat verontreg voel deur 5 10 15 20 25 30 tariefbepaling of -herbepaling
Section 107Verify source
§ 108Tariefbepaling of -herbepaling vermoed korrek te wees behalwe wanneerAmendment

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

108. Tariefbepaling of -herbepaling vermoed korrek te wees behalwe wanneer 35 vervang, gewysig, ter syde gestel of reggestel Deel 3 Ander aangeleenthede
Section 108Verify source
§ 109Publikasie van tariefbepaling en -herbepalingProvision

This section is about publishing tariff determinations and redeterminations.

109. Publikasie van tariefbepaling en -herbepaling
Section 109Verify source
§ 110Reëls ter fasilitering van hierdie HoofstukProvision

This section provides rules to help carry out this Chapter.

110. Reëls ter fasilitering van hierdie Hoofstuk
Section 110Verify source
§ 111Misdrywe ingevolge hierdie HoofstukOffence

This section is a heading indicating offences under this chapter.

111. Misdrywe ingevolge hierdie Hoofstuk HOOFSTUK 7 WAARDEBEPALING VAN GOEDERE Deel 1 Inleidende bepalings
Section 111Verify source
§ 112Doel en toepassing van hierdie HoofstukProvision

This section states the purpose and application of the Chapter.

112. Doel en toepassing van hierdie Hoofstuk
Section 112Verify source
§ 113Tersaaklike internasionale instrumenteProvision

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

113. Tersaaklike internasionale instrumente 40 45 10 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 10
Section 113Verify source
§ 114Keeping of updated version of international instrumentProvision

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

114. Keeping of updated version of international instrument Part 2 Value self-determination, determination and re-determination
Section 114Verify source
§ 151Purpose and application of this ChapterProvision

This section identifies the purpose and application of the Chapter.

151. Purpose and application of this Chapter Part 2 Origin self-determination, determination and re-determination 15
Section 151Verify source

Part

Part 2

§ 26Duty constitutes debt to Commissioner for credit of National Revenue FundProvision

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

26. Duty constitutes debt to Commissioner for credit of National Revenue Fund 27. 28. Payment of import duty on dutiable goods cleared for home use Recovery of import duty when dutiable goods imported or off-loaded otherwise than through or at place of entry are regarded cleared for home use Recovery of import duty when non-cleared dutiable goods are regarded cleared for home use Recovery of import duty when dutiable goods under customs procedure are regarded cleared for home use Recovery of import duty when dutiable goods under stores procedure are regarded cleared for home use Payment of export duty on dutiable goods cleared for outright export or customs procedure attracting export duty Recovery of export duty when dutiable goods exported or loaded otherwise than through or at place of exit are regarded cleared for outright export Recovery of export duty when non-cleared dutiable goods in free circulation are regarded cleared for outright export Recovery of export duty when dutiable goods under customs procedure are regarded cleared for outright export Joint and several liability for payment of duty Collection of duty from agent Liability of person managing juristic entity Limitation on liability of customs broker 36. 37. 38. 39.
Section 26Verify source
§ 40Duty collected from securityProvision

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

40. Duty collected from security
Section 40Verify source
§ 41Under-payment of dutyProvision

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

41. Under-payment of duty
Section 41Verify source
§ 42When import duty not payableProvision

This section concerns when import duty is not payable.

42. When import duty not payable
Section 42Verify source
§ 43When export duty not payableOffence

This section is about when export duty is not payable.

43. When export duty not payable 20 25 30 35 40 Part 3 Payment and recovery of interest and administrative penalty 45 44. 45. Interest and administrative penalty constitute a debt to Commissioner for credit of National Revenue Fund Interest on outstanding duty STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 5 Wet No. 30 van 2014 5 16. 17. Reg wat doeanereg vir doeleindes van SADU Ooreenkoms is Reg wat doeanereg vir doeleindes van Wet op Internasionale Handels- administrasie is HOOFSTUK 3 BETALING VAN REG, BOETE EN RENTE 5
Section 43Verify source
§ 100Tariff determination by customs authorityProvision

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

100. Tariff determination by customs authority
Section 100Verify source
§ 101Re-determination of previous tariff determination and re-determinationProvision

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

101. Re-determination of previous tariff determination and re-determination
Section 101Verify source
§ 102Correction of error in tariff determination or re-determinationProvision

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

102. Correction of error in tariff determination or re-determination
Section 102Verify source
§ 103Time limit on tariff determination or re-determinationProvision

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

103. Time limit on tariff determination or re-determination
Section 103Verify source
§ 104Request for information and documentsProvision

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

104. Request for information and documents
Section 104Verify source
§ 105Tariff determination or re-determination in absence of sufficient informationProvision

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

105. Tariff determination or re-determination in absence of sufficient information
Section 105Verify source
§ 106Goods to which tariff determination or re-determination appliesProvision

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

106. Goods to which tariff determination or re-determination applies
Section 106Verify source
§ 107Remedies available to person aggrieved by tariff determination or re-Provision

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

107. Remedies available to person aggrieved by tariff determination or re- determination
Section 107Verify source
§ 108Tariff determination or re-determination presumed to be correct except whenAmendment

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

108. Tariff determination or re-determination presumed to be correct except when replaced, amended, set aside or corrected Part 3 Other matters
Section 108Verify source
§ 115Provisions to be applied for establishing customs valueProvision

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

115. Provisions to be applied for establishing customs value
Section 115Verify source
§ 116Value self-determination of goods when goods are clearedProvision

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

116. Value self-determination of goods when goods are cleared
Section 116Verify source
§ 117Value determination by customs authorityProvision

117. Value determination by customs authority

117. Value determination by customs authority
Section 117Verify source
§ 118Re-determination of previous value determination or re-determinationProvision

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

118. Re-determination of previous value determination or re-determination
Section 118Verify source
§ 119Correction of error in value determination or re-determinationProvision

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

119. Correction of error in value determination or re-determination
Section 119Verify source
§ 120Time limit on value determination and re-determinationProvision

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

120. Time limit on value determination and re-determination
Section 120Verify source
§ 121Request for information and documentsProvision

Section 121 concerns requests for information and documents.

121. Request for information and documents
Section 121Verify source
§ 122Value determination or re-determination in absence of sufficient informationProvision

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

122. Value determination or re-determination in absence of sufficient information
Section 122Verify source
§ 123Goods to which value determination, re-determination and valuation criterionProvision

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

123. Goods to which value determination, re-determination and valuation criterion 5 10 apply
Section 123Verify source
§ 124Rounding off of customs valueProvision

This section is about rounding off customs value.

124. Rounding off of customs value
Section 124Verify source
§ 125Remedies available to person aggrieved by value determination or re-Provision

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

125. Remedies available to person aggrieved by value determination or re- 15 determination
Section 125Verify source
§ 126Value determination or re-determination presumed to be correct except whenAmendment

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

126. Value determination or re-determination presumed to be correct except when replaced, amended, set aside or corrected Part 3 Valuation of imported goods
Section 126Verify source
§ 152Origin self-determination of goods when goods are clearedProvision

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

152. Origin self-determination of goods when goods are cleared
Section 152Verify source
§ 153Origin determination by customs authorityProvision

This section concerns origin determination by the customs authority.

153. Origin determination by customs authority
Section 153Verify source
§ 154Re-determination of previous origin determination or re-determinationProvision

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

154. Re-determination of previous origin determination or re-determination
Section 154Verify source
§ 155Correction of origin determination or re-determinationProvision

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

155. Correction of origin determination or re-determination
Section 155Verify source
§ 156Time limits on origin determination and re-determinationProvision

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

156. Time limits on origin determination and re-determination
Section 156Verify source
§ 157Origin determination or re-determination in absence of sufficient informationProvision

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

157. Origin determination or re-determination in absence of sufficient information
Section 157Verify source
§ 158Goods to which origin determination or re-determination made in accordanceProvision

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

158. Goods to which origin determination or re-determination made in accordance with general rules of origin apply
Section 158Verify source
§ 159Goods to which origin determination or re-determinations made in accordanceProvision

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

159. Goods to which origin determination or re-determinations made in accordance with rules of origin for preferential tariff treatment apply
Section 159Verify source
§ 160Remedies available to person aggrieved by origin determination or re-Provision

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

160. Remedies available to person aggrieved by origin determination or re- determination
Section 160Verify source
§ 161Origin determination or re-determination presumed to be correct except whenAmendment

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

161. Origin determination or re-determination presumed to be correct except when replaced, amended, set aside or corrected Part 3 Documentary evidence of origin
Section 161Verify source

Part

Part 3

§ 18Doel van hierdie HoofstukProvision

This section states the purpose of this chapter.

18. Doel van hierdie Hoofstuk Deel 1 Aanspreeklikheid vir reg
Section 18Verify source
§ 19Wanneer aanspreeklikheid vir reg beginProvision

This section is about when legal liability starts.

19. Wanneer aanspreeklikheid vir reg begin
Section 19Verify source
§ 20Wanneer aanspreeklikheid vir invoerreg eindigProvision

This section concerns when liability for import duty ends.

20. Wanneer aanspreeklikheid vir invoerreg eindig
Section 20Verify source
§ 21Wanneer aanspreeklikheid vir uitvoerreg eindigProvision

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

21. Wanneer aanspreeklikheid vir uitvoerreg eindig Tydstip waarop invoerreg betaalbaar word 22. 23. Tydstip waarop uitvoerreg betaalbaar word
Section 21Verify source
§ 24Uitstel van betaling van regProvision

24. Uitstel van betaling van reg

24. Uitstel van betaling van reg
Section 24Verify source
§ 25Gronde en prosedure vir opskorting of intrekking van voordeel van uitstel vanProvision

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

25. Gronde en prosedure vir opskorting of intrekking van voordeel van uitstel van 10 15 reg Deel 2 Betaling en verhaal van reg Reg vestig skuld aan Kommissaris ten bate van Nasionale Inkomstefonds 26. 27. Betaling van invoerreg op belasbare goedere geklaar vir binnelandse gebruik
Section 25Verify source
§ 28Verhaling van invoerreg wanneer belasbare goedere ingevoer of afgelaaiProvision

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.

28. Verhaling van invoerreg wanneer belasbare goedere ingevoer of afgelaai anders as deur of by plek van toegang geag word vir binnelandse gebruik geklaar te wees
Section 28Verify source
§ 29Verhaling van invoerreg wanneer nie-geklaarde belasbare goedere geag wordProvision

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

29. Verhaling van invoerreg wanneer nie-geklaarde belasbare goedere geag word vir binnelandse gebruik geklaar te wees
Section 29Verify source
§ 30Verhaling van invoerreg wanneer belasbare goedere onder doeaneprosedureProvision

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

30. Verhaling van invoerreg wanneer belasbare goedere onder doeaneprosedure geag word vir binnelandse gebruik geklaar te wees
Section 30Verify source
§ 31Verhaling van invoerreg wanneer belasbare goedere onder voorradeprosedureProvision

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.

31. Verhaling van invoerreg wanneer belasbare goedere onder voorradeprosedure 32. geag word vir binnelandse gebruik geklaar te wees Betaling van uitvoerreg op belasbare goedere geklaar vir regstreekse uitvoer of doeaneprosedure wat goedere aan uitvoerreg blootstel
Section 31Verify source
§ 33Verhaling van uitvoerreg wanneer belasbare goedere uitgevoer of gelaai andersProvision

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.

33. Verhaling van uitvoerreg wanneer belasbare goedere uitgevoer of gelaai anders as deur of by plek van uitgang geag word vir regstreekse uitvoer geklaar te wees 20 25 30
Section 33Verify source
§ 34Verhaling van uitvoerreg wanneer nie-geklaarde belasbare goedere in vryProvision

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

34. Verhaling van uitvoerreg wanneer nie-geklaarde belasbare goedere in vry 35 sirkulasie geag word vir regstreekse uitvoer geklaar te wees
Section 34Verify source
§ 35Verhaling van uitvoerreg wanneer belasbare goedere onder doeaneprosedureProvision

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

35. Verhaling van uitvoerreg wanneer belasbare goedere onder doeaneprosedure geag word vir regstreekse uitvoer geklaar te wees Invordering van reg van agent
Section 35Verify source
§ 36Gesamentlike en afsonderlike aanspreeklikheid vir betaling van regProvision

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

36. Gesamentlike en afsonderlike aanspreeklikheid vir betaling van reg 37.
Section 36Verify source
§ 38Aanspreeklikheid van persoon wat regsentiteite bestuurProvision

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

38. Aanspreeklikheid van persoon wat regsentiteite bestuur 39. 40.
Section 38Verify source
§ 41Kort-betaling van regProvision

Section heading: “Kort-betaling van reg”.

41. Kort-betaling van reg
Section 41Verify source
§ 42Wanneer invoerreg nie betaalbaar is nieProvision

This section concerns when import duty is not payable.

42. Wanneer invoerreg nie betaalbaar is nie
Section 42Verify source
§ 43Wanneer uitvoerreg nie betaalbaar is nieOffence

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.

43. Wanneer uitvoerreg nie betaalbaar is nie Beperking van aanspreeklikheid van doeanemakelaar Reg ingevorder uit sekuriteit 40 45 Deel 3 Betaling en verhaling van rente en administratiewe boete 44. 45. Rente en administratiewe boete vestig skuld aan Kommissaris ten bate van Nasionale Inkomstefonds Rente op uitstaande reg 50 6 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 6 Recovery of administrative penalty 46. 47. Interest on outstanding administrative penalty
Section 43Verify source
§ 48Under-payment of interest or administrative penaltyOffence

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

48. Under-payment of interest or administrative penalty Payment of outstanding amount in instalments 49. Part 4 Lien and other mechanisms to secure payment of debt Establishing of lien over goods to secure payment of debt 50.
Section 48Verify source
§ 109Publication of tariff determination and re-determinationProvision

Section 109 concerns publication of tariff determinations and redeterminations.

109. Publication of tariff determination and re-determination
Section 109Verify source
§ 110Rules to facilitate application of this ChapterProvision

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

110. Rules to facilitate application of this Chapter
Section 110Verify source
§ 111Offences in terms of this ChapterOffence

This section is a heading for offences under this chapter.

111. Offences in terms of this Chapter CHAPTER 7 VALUATION OF GOODS Part 1 Introductory provisions
Section 111Verify source
§ 127Primary valuation methodProvision

This section is titled “Primary valuation method.”

127. Primary valuation method
Section 127Verify source
§ 128Alternative valuation methodProvision

This section is titled “Alternative valuation method.”

128. Alternative valuation method
Section 128Verify source
§ 129Circumstances in which primary valuation method cannot or may not be usedProvision

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

129. Circumstances in which primary valuation method cannot or may not be used
Section 129Verify source
§ 130Relationship between contracting parties as disqualifying factor for primaryProvision

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

130. Relationship between contracting parties as disqualifying factor for primary valuation method
Section 130Verify source
§ 131Determination of transaction valueProvision

This section is about determining transaction value.

131. Determination of transaction value
Section 131Verify source
§ 132Determination of customs value according to identical goods methodProvision

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

132. Determination of customs value according to identical goods method
Section 132Verify source
§ 133Determination of customs value according to similar goods methodProvision

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

133. Determination of customs value according to similar goods method
Section 133Verify source
§ 134Determination of customs value according to deductive methodProvision

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

134. Determination of customs value according to deductive method
Section 134Verify source
§ 135Determination of customs value according to computed methodProvision

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

135. Determination of customs value according to computed method
Section 135Verify source
§ 136Determination of customs value according to fall-back methodProvision

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

136. Determination of customs value according to fall-back method Part 4 Valuation of specific imported goods 20 25 30
Section 136Verify source
§ 162When documentary evidence of origin may be requestedProvision

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

162. When documentary evidence of origin may be requested
Section 162Verify source
§ 163Who may issue documentary evidence of origin for goods of South AfricanProvision

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

163. Who may issue documentary evidence of origin for goods of South African origin
Section 163Verify source
§ 164Who may issue documentary evidence of origin for imported goodsProvision

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

164. Who may issue documentary evidence of origin for imported goods
Section 164Verify source
§ 165Language to be used in documentary evidence of originProvision

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

165. Language to be used in documentary evidence of origin 20 25 30 35 Part 4 Rules of origin
Section 165Verify source

Part

Part 4

§ 51Attachment of goods for purpose of establishing lienProvision

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

51. Attachment of goods for purpose of establishing lien
Section 51Verify source
§ 52Attachment of goods in which debtor has no ownership interestProvision

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

52. Attachment of goods in which debtor has no ownership interest
Section 52Verify source
§ 53Attachment of goods of which debtor is co-ownerProvision

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

53. Attachment of goods of which debtor is co-owner
Section 53Verify source
§ 54Attachment of goods subject to credit agreement under National Credit ActProvision

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

54. Attachment of goods subject to credit agreement under National Credit Act 55. 56. 57.
Section 54Verify source
§ 58Application of proceeds realised for lien goodsProvision

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

58. Application of proceeds realised for lien goods
Section 58Verify source
§ 59Application of Tax Administration Act for recovery, write off or compromise ofProvision

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.

59. Application of Tax Administration Act for recovery, write off or compromise of Effect of lien Termination of lien Sale of lien goods debt Part 5 Other matters Rules to facilitate application of this Chapter 60.
Section 59Verify source
§ 137Valuation of re-imported unaltered goods under temporary export procedureProvision

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

137. Valuation of re-imported unaltered goods under temporary export procedure
Section 137Verify source
§ 138Valuation of used goods imported by individual for own useProvision

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

138. Valuation of used goods imported by individual for own use 35 Part 5 Valuation of goods exported or to be exported
Section 138Verify source
§ 166Main rule for determining origin of goodsProvision

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

166. Main rule for determining origin of goods
Section 166Verify source

Part

Part 5

§ 61Offences in terms of this ChapterOffence

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

61. Offences in terms of this Chapter CHAPTER 4 REFUND AND DRAWBACK 62. 63. 64. Purpose and application of this Chapter Refund and drawback to be direct charge against National Revenue Fund Circumstances in which duty, administrative penalty and interest may be refunded Circumstances in which drawback may be given Refund and drawback provided for in Customs Tariff Time within which application must be submitted Consideration of application Re-submission of rejected application Refund without application 65. 66.
Section 61Verify source
§ 139Valuation methodProvision

This section is titled “Valuation method.”

139. Valuation method
Section 139Verify source
§ 140Valuation of accompanied and unaccompanied baggage of person leavingProvision

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

140. Valuation of accompanied and unaccompanied baggage of person leaving Republic Part 6 Currency conversion
Section 140Verify source

Part

CHAPTER 4

§ 67Application for refund and drawbackProvision

Application for refund and drawback.

67. Application for refund and drawback
Section 67Verify source
§ 68Manner of applying for refund and drawbackProvision

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

68. Manner of applying for refund and drawback 69. 70. 71. 72.
Section 68Verify source
§ 73Minimum amountProvision

Section title only: “Minimum amount.”

73. Minimum amount 74. 75. 76. 77.
Section 73Verify source
§ 78Offences in terms of this ChapterOffence

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

78. Offences in terms of this Chapter Recovery of refund or drawback in certain circumstances Set-off of refund or drawback against amount owing Interest payable on refund or drawback Rules to facilitate application of this Chapter CHAPTER 5 ASSESSMENT OF DUTY Purpose and application of this Chapter 79.
Section 78Verify source

Part

CHAPTER 5

§ 80Key factors of duty assessmentProvision

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

80. Key factors of duty assessment
Section 80Verify source
§ 81Applicable rate of dutyProvision

Section 81 is titled “Applicable rate of duty.”

81. Applicable rate of duty 82.
Section 81Verify source
§ 83Assessment of duty by customs authorityProvision

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

83. Assessment of duty by customs authority Self-assessment of duty by person clearing goods 5 10 15 20 25 30 35 40 45 STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 7 Wet No. 30 van 2014 7
Section 83Verify source
§ 46Verhaling van administratiewe boeteOffence

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

46. Verhaling van administratiewe boete 47. Rente op uitstaande administratiewe boete
Section 46Verify source
§ 48Kort-betaling van rente of administratiewe boetesProvision

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

48. Kort-betaling van rente of administratiewe boetes Betaling van uitstaande bedrag in paaiemente 49. Deel 4 Retensiereg en ander meganismes om betaling van skuld te verseker
Section 48Verify source
§ 50Vestiging van retensiereg op goedere om betaling van skuld te versekerProvision

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

50. Vestiging van retensiereg op goedere om betaling van skuld te verseker 51. 52. 53. 54. Beslaglegging op goedere ten einde retensiereg te vestig Beslaglegging op goedere waarin skuldenaar geen eienaarskapbelang het nie Beslaglegging op goedere waarvan skuldenaar mede-eienaar is Beslaglegging op goedere onderworpe aan kredietooreenkoms kragtens Nasionale Kredietwet
Section 50Verify source
§ 55Uitwerking van retensieregteProvision

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

55. Uitwerking van retensieregte Beëindiging van retensiereg 56.
Section 55Verify source
§ 57Verkoop van retensiereg goedereProvision

This section concerns the sale of lien goods.

57. Verkoop van retensiereg goedere
Section 57Verify source
§ 58Aanwending van opbrengs uit retensiereg goedere verkryProvision

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

58. Aanwending van opbrengs uit retensiereg goedere verkry 59. Toepassing van Wet op Belastingadministrasie vir verhaling of afskryf van skuld of toegewing van belastingskuld Deel 5 Ander Aangeleenthede Reëls ter fasilitering van hierdie Hoofstuk 60.
Section 58Verify source
§ 61Misdrywe ingevolge hierdie HoofstukOffence

Section heading: offences under this Chapter.

61. Misdrywe ingevolge hierdie Hoofstuk HOOFSTUK 4 TERUGBETALING EN TERUGGAWE
Section 61Verify source
§ 62Doel en toepassing van hierdie HoofstukProvision

This section states the purpose and application of the Chapter.

62. Doel en toepassing van hierdie Hoofstuk 63.
Section 62Verify source
§ 64Omstandighede waarin reg, administratiewe boete en rente terugbetaal magOffence

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.

64. Omstandighede waarin reg, administratiewe boete en rente terugbetaal mag Terugbetaling en teruggawe regstreekse las teen Nasionale Inkomstefonds word
Section 64Verify source
§ 65Omstandighede waarin teruggawes gedoen kan wordProvision

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

65. Omstandighede waarin teruggawes gedoen kan word 66. Terugbetaling en teruggawe waarvoor in Doeanetarief voorsiening gemaak word Tydperk waarbinne aansoek ingedien moet word
Section 65Verify source
§ 67Aansoek om terugbetaling en teruggaweProvision

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

67. Aansoek om terugbetaling en teruggawe
Section 67Verify source
§ 68Wyse waarop aansoek om terugbetaling en teruggawe gedoen moet wordProvision

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

68. Wyse waarop aansoek om terugbetaling en teruggawe gedoen moet word 69.
Section 68Verify source
§ 70Oorweging van aansoekProvision

This section is titled “Consideration of application.”

70. Oorweging van aansoek
Section 70Verify source
§ 71Her-indiening van verworpe aansoekProvision

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

71. Her-indiening van verworpe aansoek 72. Terugbetaling sonder aansoek
Section 71Verify source
§ 74Verhaling van terugbetaling of teruggawe in sekere omstandighedeProvision

This section concerns repayment or return in certain circumstances.

74. Verhaling van terugbetaling of teruggawe in sekere omstandighede
Section 74Verify source
§ 75Verrekening van terugbetaling of teruggawe teen bedrag verskuldigProvision

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

75. Verrekening van terugbetaling of teruggawe teen bedrag verskuldig 76. 77.
Section 75Verify source
§ 78Misdrywe ingevolge hierdie HoofstukProvision

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.

78. Misdrywe ingevolge hierdie Hoofstuk Rente betaalbaar op terugbetaling of teruggawe Reëls ter fasilitering van implementering van hierdie Hoofstuk HOOFSTUK 5 AANSLAG VAN REGTE
Section 78Verify source
§ 79Doel en toepassing van hierdie HoofstukProvision

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

79. Doel en toepassing van hierdie Hoofstuk Sleutelfaktore vir aanslag van reg 80. Toepaslike koers van reg 81. 82. Self-aanslag van reg deur persone wat goedere klaar
Section 79Verify source
§ 83Aanslag van reg deur doeanegesagProvision

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

83. Aanslag van reg deur doeanegesag 5 10 15 20 25 30 35 40 45 50 8 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 8
Section 83Verify source
§ 84Duty assessment when goods are regarded cleared for home use or outrightProvision

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.

84. Duty assessment when goods are regarded cleared for home use or outright export Request for additional information and documents
Section 84Verify source
§ 85Duty re-assessment by customs authorityProvision

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

85. Duty re-assessment by customs authority Time limit on duty re-assessment 86. 87. Limitation on goods in respect of which re-assessment may be made
Section 85Verify source
§ 88Mandatory re-assessment of dutyProvision

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

88. Mandatory re-assessment of duty 89.
Section 88Verify source
§ 90Duty assessment or re-assessment in absence of sufficient informationProvision

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

90. Duty assessment or re-assessment in absence of sufficient information
Section 90Verify source
§ 91Assessment or re-assessment affected by scheme conferring undue duty benefitProvision

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

91. Assessment or re-assessment affected by scheme conferring undue duty benefit 92. Remedies available to person aggrieved by duty assessment or re-assessment
Section 91Verify source
§ 93Duty assessment and re-assessment presumed to be correctProvision

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

93. Duty assessment and re-assessment presumed to be correct 94.
Section 93Verify source
§ 95Offences in terms of this ChapterInterpretation

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

95. Offences in terms of this Chapter Rules to facilitate application of this Chapter CHAPTER 6 TARIFF CLASSIFICATION OF GOODS Part 1 General provisions Purpose and application of this Chapter 96. 97. Tariff classification and interpretation of Customs Tariff
Section 95Verify source

Part

Part 6

§ 141Customs value to be expressed in South African RandProvision

Customs value must be expressed in South African Rand.

141. Customs value to be expressed in South African Rand
Section 141Verify source
§ 142Publication of conversion rate for major currenciesProvision

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

142. Publication of conversion rate for major currencies
Section 142Verify source
§ 143Conversion rate for published currenciesProvision

Section 143 concerns the conversion rate for published currencies.

143. Conversion rate for published currencies
Section 143Verify source
§ 144Conversion rate for currency not publishedProvision

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

144. Conversion rate for currency not published 40 45 STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 11 Wet No. 30 van 2014 11
Section 144Verify source
§ 114Bewaring van bygewerkte weergawe van internasionale instrumentProvision

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

114. Bewaring van bygewerkte weergawe van internasionale instrument Deel 2 Waarde self-bepaling, waardebepaling en -herbepaling
Section 114Verify source
§ 115Bepalings wat vir vasstelling van doeanewaarde toegepas moet wordProvision

Section 115 concerns rules applied when determining customs value.

115. Bepalings wat vir vasstelling van doeanewaarde toegepas moet word
Section 115Verify source
§ 116Waarde self-bepaling van goedere tydens klaringProvision

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

116. Waarde self-bepaling van goedere tydens klaring
Section 116Verify source
§ 117Waardebepaling deur doeanegesagProvision

Section 117 is titled “Valuation by customs authority.”

117. Waardebepaling deur doeanegesag
Section 117Verify source
§ 118Herbepaling van vorige waardebepaling of -herbepalingProvision

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

118. Herbepaling van vorige waardebepaling of -herbepaling
Section 118Verify source
§ 119Regstelling van fout in waardebepaling of -herbepalingProvision

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

119. Regstelling van fout in waardebepaling of -herbepaling
Section 119Verify source
§ 120Tydsbeperkings op waardebepaling en -herbepalingProvision

Section 120 concerns time limits for valuation and revaluation.

120. Tydsbeperkings op waardebepaling en -herbepaling
Section 120Verify source
§ 121Versoek om inligting en dokumenteProvision

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

121. Versoek om inligting en dokumente
Section 121Verify source
§ 122Waardebepaling of -herbepaling in afwesigheid van voldoende inligtingProvision

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

122. Waardebepaling of -herbepaling in afwesigheid van voldoende inligting
Section 122Verify source
§ 123Goedere waarop waardebepaling, -herbepaling en waardasiemaatstaf vanProvision

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

123. Goedere waarop waardebepaling, -herbepaling en waardasiemaatstaf van 5 10 toepassing is
Section 123Verify source
§ 124Afronding van doeanewaardeProvision

This section concerns the rounding of customs value.

124. Afronding van doeanewaarde
Section 124Verify source
§ 125Regsmiddele tot beskikking van persoon verontreg deur waardebepaling ofProvision

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

125. Regsmiddele tot beskikking van persoon verontreg deur waardebepaling of 15 -herbepaling
Section 125Verify source
§ 126Waardebepaling en -herbepaling vermoed korrek te wees behalwe wanneerAmendment

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

126. Waardebepaling en -herbepaling vermoed korrek te wees behalwe wanneer vervang, gewysig, ter syde gestel of reggestel Deel 3 Waardering van ingevoerde goedere 20
Section 126Verify source
§ 127Primêre waarderingsmetodeProvision

Primary valuation method.

127. Primêre waarderingsmetode
Section 127Verify source
§ 128Alternatiewe waarderingsmetodeProvision

This provision is titled “Alternative valuation method.”

128. Alternatiewe waarderingsmetode
Section 128Verify source
§ 129Omstandighede waarin primêre waarderingsmetode nie gebruik kan of magProvision

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

129. Omstandighede waarin primêre waarderingsmetode nie gebruik kan of mag word nie
Section 129Verify source
§ 130Verwantskap tussen kontrakterende partye as diskwalifiserende faktor virProvision

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

130. Verwantskap tussen kontrakterende partye as diskwalifiserende faktor vir 25 primêre waarderingsmetode
Section 130Verify source
§ 131Bepaling van transaksiewaardeProvision

This provision is titled “Determination of transaction value.”

131. Bepaling van transaksiewaarde
Section 131Verify source
§ 132Bepaling van doeanewaarde volgens identiese goedere metodeProvision

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

132. Bepaling van doeanewaarde volgens identiese goedere metode
Section 132Verify source
§ 133Bepaling van doeanewaarde volgens soortgelyke goedere metodeProvision

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

133. Bepaling van doeanewaarde volgens soortgelyke goedere metode
Section 133Verify source
§ 134Bepaling van doeanewaarde volgens deduktiewe metodeProvision

This section concerns determining customs value using the deductive method.

134. Bepaling van doeanewaarde volgens deduktiewe metode
Section 134Verify source
§ 135Bepaling van doeanewaarde volgens gekomputeerde metodeProvision

This provision concerns determining customs value using a computed method.

135. Bepaling van doeanewaarde volgens gekomputeerde metode
Section 135Verify source
§ 136Bepaling van doeanewaarde volgens terugval metodeProvision

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

136. Bepaling van doeanewaarde volgens terugval metode 30 Deel 4 Waardering van spesifieke ingevoerde goedere
Section 136Verify source
§ 137Waardering van heringevoerde onveranderde goedere onder prosedure virProvision

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

137. Waardering van heringevoerde onveranderde goedere onder prosedure vir 35 tydelike uitvoer
Section 137Verify source
§ 138Waardering van gebruikte goedere deur individu vir eie gebruik ingevoerProvision

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

138. Waardering van gebruikte goedere deur individu vir eie gebruik ingevoer Deel 5 Waardering van goedere wat uitgevoer is of gaan word
Section 138Verify source
§ 139WaarderingsmetodeProvision

This section is titled “Valuation method.”

139. Waarderingsmetode
Section 139Verify source
§ 140Waardering van vergeselde en onvergeselde baggasie van persoon watProvision

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

140. Waardering van vergeselde en onvergeselde baggasie van persoon wat 40 Republiek verlaat Deel 6 Valutaomskakeling
Section 140Verify source
§ 141Doeanewaarde uitgedruk te word in Suid-Afrikaanse RandProvision

Customs value must be expressed in South African Rand.

141. Doeanewaarde uitgedruk te word in Suid-Afrikaanse Rand
Section 141Verify source
§ 142Publikasie van valutaomskakelingskoers vir hoofgeldeenhedeProvision

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

142. Publikasie van valutaomskakelingskoers vir hoofgeldeenhede
Section 142Verify source
§ 143Omskakelingskoers vir gepubliseerde geldeenheidProvision

Section 143 concerns the exchange rate for a published currency.

143. Omskakelingskoers vir gepubliseerde geldeenheid
Section 143Verify source
§ 144Omskakelingskoerse vir geldeenhede nie gepubliseer nieProvision

This section concerns currency exchange rates that are not published.

144. Omskakelingskoerse vir geldeenhede nie gepubliseer nie 45 12 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 12
Section 144Verify source
§ 145Use of forward exchange contractProvision

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

145. Use of forward exchange contract
Section 145Verify source
§ 146Fixed rate of exchange between related parties not acceptableProvision

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

146. Fixed rate of exchange between related parties not acceptable Part 7 Other matters
Section 146Verify source

Part

Part 7

§ 147Goods exported to Republic through other countryProvision

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

147. Goods exported to Republic through other country
Section 147Verify source
§ 148Publication of value determination and re-determinationProvision

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

148. Publication of value determination and re-determination
Section 148Verify source
§ 149Rules to facilitate application of this ChapterProvision

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

149. Rules to facilitate application of this Chapter
Section 149Verify source
§ 150Offences in terms of this ChapterOffence

This section is titled as offences under this Chapter.

150. Offences in terms of this Chapter CHAPTER 8 ORIGIN Part 1 Introductory provisions 5 10
Section 150Verify source

Legislative relationships

2 referenced instruments

Names are derived from the stored provision headings and citation-enrichment layer. Treat this as a research index and verify each relationship against the source text.

G–M

1 instrument

  • International Trade Administration Act

    Section 17

T–Z

1 instrument

  • Tax Administration Act

    Section 59

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  • Undated version · currentEnglish

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