2. Kyk artikel 921 van die Wet op Doeanebeheer. 5 10 15 20 25 30 35 40 45 50 55 22 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 22 ‘‘drawback’’, in relation to an import duty paid to the Commissioner in terms of this Act, means the repayment of the import duty, or part of the import duty, in any of the circumstances set out in section 65(1); ‘‘due date’’ means— (a) in relation to an amount of duty owed to the Commissioner in terms of a self-assessment referred to in section 82(1)(a) or an assessment referred to in section 83(2)(a) or (b) or 84(1)(a)— (i) (ii) the date on or before which that amount of duty must be paid in terms of section 22 or 23; or if payment of the amount has been deferred in terms of section 24— (aa) the date on or before which that amount must be paid in terms of the deferment; or the date on or before which that amount must be paid in terms of section 25(4) if the deferment was suspended or withdrawn; in relation to an under-payment of duty owed to the Commissioner in terms of an assessment referred to in section 83(2)(b) or a re-assessment referred to in section 85(1)(a) or (b)— (bb) (b) (i) (ii) the date on or before which that under-payment must be paid in terms of section 83(4)(b) or 85(5)(b); or if payment of that under-payment has been deferred in terms of section 24— (aa) the date on or before which that under-payment must be paid in terms of the deferment; or the date on or before which that under-payment must be paid in terms of section 25(4) if the deferment was suspended or withdrawn; or (bb) (c) in relation to an administrative penalty, the date on or before which the penalty must be paid in terms of Chapter 11; ‘‘dutiable’’, in relation to goods, indicates that a duty has been imposed on the goods in the Customs Tariff; ‘‘duty’’ means an import duty or export duty; ‘‘export duty’’ means a duty imposed in the Customs Tariff on goods destined for export from the Republic; ‘‘final judgement’’ means a judgement— (a) given or confirmed by a court of final instance; or (b) 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 201; ‘‘fixed percentage penalty’’ means an administrative penalty of a type referred to in section 203; ‘‘free on board’’, in relation to goods exported or to be exported from the Republic, includes— (a) all profits, costs, charges and expenses incidental to placing goods on board a vessel, aircraft, railway carriage or vehicle in which the goods are to be transported across the border of the Republic; or if those goods consist of a vessel, aircraft, railway carriage or vehicle moving under its own power or on its own wheels, all profits, costs, charges and expenses up to the place where the goods leave the Republic; (b) ‘‘general rules of origin’’ means general rules of origin contemplated in section 169; ‘‘identical goods’’, in relation to goods being valued, means goods— (a) produced in the same country as the country in which the goods being valued were produced, whether by the same or a different producer; and (b) which, apart from minor differences in appearance, are the same in all respects to the goods being valued, including physical characteristics, quality and reputation, 5 10 15 20 25 30 35 40 45 50 55 STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 23 Wet No. 30 van 2014 23 (v) enige ander instrument wat deel vorm van die ooreenkoms of so ’n protokol; ’n Gewone invoerreg; ’n anti-dumpingsreg; ’n kontrareg; of ’n beveiligingsreg, ‘‘invoerreg’’ enige van die volgende regte in die Doeanetarief op ingevoerde goedere opgelê: (a) (b) (c) (d) en ook ’n voorwaardelike reg ingevolge artikel 15 opgelê; ‘‘kontrareg’’ Internasionale Handelsadministrasie; ‘‘koopkommissie’’, met betrekking tot die waardasie van goedere wat ingevoer is of staan te word, enige kommissie betaal of betaalbaar aan ’n agent ingevolge ’n ooreenkoms tussen die agent en ’n koper in die Republiek om namens die koper goedere in die buiteland te koop3 vir uitvoer na die Republiek, of om vir die koper ’n aankoop van goedere in die buiteland vir uitvoer na die Republiek te fasiliteer, mits— (a) die bestaan van die ooreenkoms tussen die agent en die koper deur ’n kontrareg ooreenkomstig die bedoeling van die Wet op dokumentêre bewys gestaaf word; en (b) die agent— (i) met betrekking tot die aankoop van die goedere uitsluitlik op instruksie (ii) van die koper gehandel het; in die transaksie met die verkoper van die goedere die feit openbaar het dat die goedere aangekoop word namens of deur ’n koper in die Republiek; (iii) geen eiendoms- of geldelike belang in die goedere gehad het nie; en (iv) geen ander belang in die goedere behalwe as agent gehad het nie; iemand aan wie ’n ‘‘Minister’’ die Kabinetslid verantwoordelik vir finansies; ‘‘Nasionale Kredietwet’’ die Nasionale Kredietwet, 2005 (Wet Nr. 34 van 2005); ‘‘nie-vervolgbare breuk’’, met betrekking tot hierdie Wet, ’n breuk van hierdie Wet wat nie ’n misdryf ingevolge hierdie Wet is nie; ‘‘nie-wederkerige algemene stelsel van voorkeure’’ ’n stelsel deur ’n ander land toegepas wat veroorloof dat goedere van Suid-Afrikaanse oorsprong onderworpe aan voldoening aan daardie stelsel, vry van reg of teen voorkeurskale van reg uit die Republiek na daardie land uitgevoer mag word; ‘‘ontvanger’’, met betrekking tot ’n vooruitbeslissing, vooruitbeslissing uitgereik is; ‘‘oorsprong’’, met betrekking tot goedere, die land waar die goedere, ooreenkomstig die reëls van oorsprong op daardie goedere van toepassing, hul oorsprong het; ‘‘oorsprongbepaling’’, met betrekking tot goedere, doeanegesag ingevolge artikel 154(1) van die oorsprong van goedere; ‘‘oorsprongherbepaling’’, met betrekking tot goedere, ’n herbepaling deur die doeanegesag ingevolge artikel 157(1)(a) of (b) van die oorsprong van goedere; ‘‘oorsprong self-bepaling’’, met betrekking tot goedere, die oorsprong ingevolge artikel 152(1) aan goedere toegeken deur die persoon wat die goedere vir binnelandse gebruik of ’n doeaneprosedure klaar; ‘‘op of ongeveer op dieselfde tyd’’, met betrekking tot die waardasie van goedere wat ingevoer is of staan te word, binne ’n tydsverloop van hoogstens ’n aantal kalenderdae voor- of nadat die goedere ingevoer is, soos by reël voorgeskryf mag word; ‘‘persoon aanspreeklik’’, met betrekking tot ’n reg of enige rente op ’n reg— (a) die persoon wat ingevolge Hoofstuk 3 die reg of rente aan die Kommissaris ’n bepaling deur die moet betaal; of (b) enige ander persoon van wie die Kommissaris ingevolge daardie Hoofstuk die reg of rente verhaal of gaan verhaal, indien die persoon bedoel in paragraaf (a) versuim om die reg of rente te betaal; 3. ‘‘Koopkommissie’’ is slegs van toepassing by die primêre waardasiemetode waar ’n werklike koopprys noodsaaklik is vir die bepaling van die doeanewaarde van goedere. Die verkoop van goedere vir uitvoer na die Republiek sluit om daardie rede nie transaksies in wat nie neerkom op ’n koop en verkoop nie, soos die huur of verhuur van goedere, die gratis lewering van goedere, die vervanging of omruil van goedere of die verkryging van goedere deur middel van ruilhandel, meervoudige transaksies of soortgelyke transaksies. 5 10 15 20 25 30 35 40 45 50 55 24 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 24 a countervailing duty; or but does not include goods incorporating or reflecting engineering, development work, art work, design work, plans or sketches undertaken in the Republic; ‘‘import duty’’ means any of the following duties imposed on imported goods in the Customs Tariff: (a) An ordinary import duty; (b) an anti-dumping duty; (c) (d) a safeguard duty, and includes a provisional duty imposed in terms of section 15; ‘‘International Trade Administration Act’’ means the International Trade Administration Act, 2002 (Act No. 71 of 2002); ‘‘International Trade Administration Commission’’ means the Commission established by section 7 of the International Trade Administration Act; ‘‘international trade agreement’’ means a bilateral or multilateral agreement to which the Republic is a party that has been enacted into law,4 whether before or after this Act took effect, and in terms of which— (a) goods originating in the Republic may be exported from the Republic to a country which is a party to the agreement under preferential tariff treatment, subject to compliance with the agreement; or (b) goods originating in a country which is a party to the agreement may be imported into the Republic under preferential tariff treatment, subject to compliance with the agreement, and includes— (i) any protocol to the 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; ‘‘key assessment factor’’ means any of the factors referred to in section 80(1)(a) to (e); ‘‘Minister’’ means the Cabinet member responsible for finance; ‘‘National Credit Act’’ means the National Credit Act, 2005 (Act No. 34 of 2005); ‘‘non-prosecutable breach’’, in relation to this Act, means a breach of this Act which is not an offence in terms of this Act; ‘‘non-reciprocal generalised system of preferences’’ means a system imple- mented by another country which allows goods of South African origin to be exported from the Republic to that country duty free or at preferential rates of duty subject to compliance with the requirements of that system; ‘‘ordinary import duty’’ means a duty imposed in the Customs Tariff on goods imported into the Republic which is specified in the Tariff as an ordinary import duty; ‘‘origin’’, in relation to goods, means the country in which the goods originated according to the rules of origin applicable to those goods; ‘‘origin self-determination’’, in relation to goods, means the origin ascribed to goods in terms of section 152(1) by the person clearing the goods for home use or a customs procedure; ‘‘origin determination’’, in relation to goods, means a determination of the origin of goods by the customs authority in terms of section 154(1); ‘‘origin re-determination’’, in relation to goods, means a re-determination of the origin of goods by the customs authority in terms of section 157(1)(a) or (b); ‘‘person liable’’, in relation to a duty or any interest on a duty, means— (a) the person who in terms of Chapter 3 must pay the duty or interest to the Commissioner; or 5 10 15 20 25 30 35 40 45 50 55
