Customs Duty Act

Section 167 is titled “Determination of applicable rules of origin.”

This section is a heading about publication of certain rules of origin and measures regulating preferences, but the operative rule text is not included here.

This section concerns the use of forward exchange contracts.

A fixed exchange rate between related parties is not acceptable.

Section title: goods exported to the Republic by another country.

This section concerns the publication of valuation and revaluation.

This section sets out rules to facilitate this Chapter.

This section is a heading for a chapter about offences under this chapter.

This section states the purpose and application of Chapter 2 on origin self-determination, determination, and redetermination.

Section 152 concerns self-determining the origin of goods during clearance.

This section is about origin determination by the customs authority.

Section 154 concerns the re-determination of a previous origin determination or re-determination.

This section concerns correcting origin determinations or redeterminations.

This section sets a time limit for determining or re-determining origin.

Section 157 concerns origin determination or redetermination when there is not enough information.

This section concerns goods for which origin is determined or re-determined under the general rules of origin.

This section concerns goods for which origin is determined or re-determined under rules of origin for preferential tariff treatment.

This section concerns remedies available to persons aggrieved by a determination or redetermination of origin.

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

This provision concerns when documentary proof of origin may be requested.

This section is titled about persons who may issue documentary proof of origin for goods of South African origin.

This section concerns persons who may issue documentary proof of origin for imported goods.

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

This section states the main rule for determining the origin of goods.

This section states which rules of origin apply.

This section refers to publishing certain rules of origin and related measures on the SAID website.

Section 169 is titled “Constituent parts of general rules of origin.”

Section 170 is titled “Goods wholly produced in specific country.”

This section is about goods produced in two or more countries.

This section is about goods partially produced in a specific country.

Section heading: Accessories, spare parts and tools.

Section 174 concerns unassembled or disassembled articles that are contained in more than one consignment.

Section 176 is titled “Energy, plant, machinery and tools used in production of goods.”

This section is titled “Publication of determination.”

This section is titled as rules to facilitate application of the Chapter.

This section is titled “Offences in terms of this Chapter” and sits in Chapter 9 on preferential tariff treatment.

This chapter is about import and export under an international trade agreement.

This section concerns steps to enforce an international trade agreement in the Republic.

This provision is about rules giving effect to an international trade agreement, specifically export to a country implementing a non-reciprocal generalised system of preferences.

This section is titled “Types of administrative penalties.”

This section is about punishment for breaches of the Act.

This section is titled “Fixed amount penalty.”

This section is about the procedure for imposing a fixed amount penalty.

This section is titled “Fixed percentage penalty.”

Section 204 concerns the procedure for imposing a fixed percentage penalty.

This section is titled “Prosecution avoidance penalty.”

This section is titled “Procedure for imposing prosecution avoidance penalty” and appears in Part 2 (General matters).

Section title only: Categories of offences in terms of this Act.

This section is titled “General Category 1 offences.”

Section 213 is titled “General Category 2 offences.”

This section concerns offences committed outside the Republic.

This section indicates there is a penalty for a Category 1 offence.

This section concerns additional punitive powers of a court in criminal proceedings.

This provision is titled “Penalty for Category 2 offence.”

This section is about liability for a registered agent and a person managing a juristic entity.

This section is titled “Liability of ordinary employee of juristic entity.”

This section points readers to other Acts for how debts and certain taxes are paid and recovered.

This section points readers to section 170 of the Customs Control Act for clearance declarations submitted before arrival at the place of entry.

This provision gives an example involving goods cleared for outward processing.

This section directs the reader to section 114 of the Customs Control Act.

The text gives an example of clearing goods for inward or home use processing, where the duty exemption may be only partial.

This section points the reader to section 112 of the Customs Control Act.

This section points readers to section 86 for limits on how long goods may be reassessed for duty purposes.

This chapter sets the rules for when import and export duty liability starts and ends for taxable goods, and it aims to ensure payment and collection of duties and related amounts owed to the Commissioner.

The section points readers to Chapter 32 of the Customs Control Act for payment and collection of debts owed to the Commissioner, and says VAT, excise duties, and other taxes must be collected under the applicable tax collection law.

This section points readers to article 170 of the Customs Control Act about presenting clearance letters before arriving at the place of entry.

This provision fragment gives an example: goods cleared for outward processing.

This section only refers the reader to article 114 of the Customs Control Act.

This section gives an example of clearing goods for inward processing or domestic use processing where the release of rights may be partial.

This provision directs the reader to section 112 of the Customs Control Act.

Import duty and export duty liability can end when specified customs, export, destruction, abandonment, payment, or prescription conditions are met.

Section 183 concerns steps to ensure compliance with the non-reciprocal generalised system of preferences.

Section title on conditions for benefiting from a non-reciprocal generalised system of preferences.

Section 185 is titled “Rules to give effect to non-reciprocal generalised system of preferences.”

This section concerns how detention, seizure, or confiscation of goods affects the application of this Chapter.

This section concerns when Chapter 37 proceedings apply.

This section states that the rules in this Chapter are meant to help implement the Chapter.

This section is a heading for offences under this chapter.

Civil action arising from this Act.

This provision is titled “Admissibility of certain statements in documents.”

This section is titled “Procedure for collection of debt if not paid by due date” and mentions the jurisdiction of the magistrate’s court.

This Act applies to imported or exported goods, applies throughout the Republic, and gives the Commissioner power to administer it.

The Commissioner must administer and enforce the Act, and set up and keep the systems and procedures needed to implement and enforce it.

Section heading for offences in this chapter.

This section states the purpose and application of the Chapter.

Section 188 is titled “Application for advance ruling.”

This provision is titled “Consideration of application.”

Section title: Granting of application.

This section is titled “Validity period of advance ruling.”

This section concerns the binding effect of an advance ruling.

This section concerns the clearance of goods under an advance ruling.

This section is titled “Amendment of advance ruling.”

This section is about the components of general rules of origin.

This section refers to goods wholly produced in a specific country.

This provision is about goods produced in two or more countries.

Section 172 is titled “Goods partly produced in specific country.”

Section 173 is titled “Bybehore, onderdele en gereedskap” (accessories, parts and tools).

Section 174 concerns unassembled or dismantled articles in more than one consignment.

Section 175 is titled “Verpakkingsmateriaal” (packaging materials).

Section 176 is titled “Energy, plant, machinery and tools used in the production of goods” and appears under “Part 6: Other matters.”

This section concerns the publication of provisions.

Rules for facilitating this Chapter.

This section is a heading for offences under this Chapter.

This section states the purpose of the chapter, which concerns imports and exports under an international trade agreement.

Section 181 concerns steps to apply an international trade agreement in the Republic.

Section 182 is titled as rules for giving effect to an international trade agreement, concerning exports to a country that applies a non-reciprocal general system of preferences.

This section is about steps to ensure compliance with the non-reciprocal general system of preferences.

Section 184 concerns conditions for using benefits under a non-reciprocal general system of preferences.

Section heading on rules to give effect to the non-reciprocal general system of preferences.

Heading: “Misdrywe ingevolge hierdie Hoofstuk” (misdeeds under this Chapter).

This section states the purpose and application of this Chapter.

This section is titled “Application for an advance ruling.”

Section 189 concerns the consideration of an application.

This section is titled “Toestaan van aansoek” (“Allow application”).

Section 191 concerns the validity period of a prior decision.

This section concerns the binding effect of a prior decision.

This section concerns clearing goods under an advance ruling.

This section is titled “Amendment of prior decision.”

This section concerns withdrawal of an advance ruling.

This section concerns the effect of later changes in law.

This section sets out rules to facilitate implementation of the Chapter.

This section is a heading for offences under this chapter on administrative penalties.

225. Consultative process before promulgation of rules 5 10 15 20 25 30 35 40 45 STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 17 Wet No. 30 van 2014 17 Intrekking van vooruitbeslissing 195.

Section 196 concerns the effect of a later change in the law.

This section sets out rules to facilitate this Chapter.

This section indicates that offences under this Chapter are dealt with by administrative fines.

This section is titled “Tipes administratiewe boetes” (types of administrative penalties).

This section is about penalties for breaches of the Act.

This section is titled “Vastebedragboete” (fixed-amount fine).

This section concerns the procedure for imposing a fixed-amount fine.

Section 203 is titled “Vastepersentasieboete” (fixed percentage penalty).

This section concerns the procedure for imposing a fixed-percentage fine.

Section title: fine to avoid prosecution.

This section is about the procedure for imposing a fine to avoid prosecution.

This section states that the rules on placing goods under detention, seizure, or confiscation apply to this Chapter.

This section indicates that Chapter 37 proceedings apply.

This section concerns rules to help implement this Chapter.

This section is a heading for offences under this Chapter.

This section covers categories of offences under this Act.

This provision is titled “General Category 1 offences.”

This provision is titled “General Category 2 offences.”

This section concerns offences committed outside the Republic.

Penalty for Category 1 offences.

This section concerns additional sentencing powers of a court in criminal proceedings.

This section sets a penalty for Category 2 offences.

This section concerns the liability of a registered agent and the person who manages a legal entity.

Section title about the liability of an ordinary employee of a juristic person.

This section is about civil action arising from the Act.

Section heading on the admissibility of certain statements in documents.

Section 223 concerns the procedure for recovering debt that was not paid by the due date.

Section 225 is titled “Consultasieproses voor uitvaardiging van reëls” and concerns the consultation process before rules are made.

Section title: manner of promulgation of rules.

This section concerns departure from rules, conditions and requirements, and condonation of non-compliance.

Section 228 concerns the application of certain provisions of the Customs Control Act.

This section is headed “Short title and commencement” and begins Chapter 1 on interpretation, application, and administration.

Section 226 is titled “Wyse van uitvaardiging van reëls” (method of issuing rules).

Section heading about deviation from, and condonation of non-compliance with, rules, conditions and requirements.

This section applies certain provisions of the Customs Control Act.

This section gives the short title and sets out interpretation rules and definitions for terms used in the Act.

For this Act, “producer” includes a manufacturer.

For section 1 of the Customs Control Act, “producer” includes a manufacturer.

For the Customs Control Act, “producer” includes a manufacturer.

This section defines customs terms such as drawback, due date, dutiable goods, duty, export duty, and person liable.

This section mainly gives definitions used in the customs law, including terms for duty, origin rules, corrections, certificates of origin, and payment deadlines.

This section is a cross-reference to article 166 of the Customs Control Act.

“Producer” in section 1 of the Customs Control Act includes a manufacturer.

The section says that “producer” includes a manufacturer.

This section defines several customs terms, including refunds, export duty, origin declarations, penalties, and advance customs decisions.

This section expands several customs terms and tells readers to interpret related references broadly unless the context says otherwise.

This section states that the Chapter’s purpose is to provide for certain matters.

This section says the Act does not apply to the Prince Edward Islands.

This provision sets the Act’s territorial reach and says certain offshore installations and related goods are treated as being within the Republic. It also sets a special rule for goods moving between the Republic and SADU member states, including when import duty is not payable.

The Commissioner must administer and apply this Act under the Minister’s control and instructions, and create and maintain the systems and procedures needed to do so.

This section states the purpose of the Chapter and introduces the matters it will provide for.

This Act does not apply to the Prince Edward Islands.

The Minister must or may amend the Customs Tariff by notice in the Gazette in specified cases, including imported goods and goods destined for export.

This section refers to a customs tariff that imposes duties on goods imported into or exported from the Republic, and to changes to that customs tariff.

The Act’s customs tariff annex must set out the rights, goods classes, rates, requirements, conditions, relief, and related matters. The Minister must or may amend the tariff by Gazette notice for imported or export goods in the stated circumstances.

The Minister may amend the Customs Tariff, and may later adjust an amendment in the Gazette if it has an unforeseen or unintended consequence.

This section points readers to section 22 for when import duties become payable.

The Minister may adjust a customs-tariff amendment to fix an unforeseen or unintended consequence, and another Cabinet member requesting an amendment must do so in writing and give reasons.

This provision says to look at article 22 for when import duties become payable.

The section says when certain customs tariff amendments take effect, how provisional anti-dumping and similar duties are imposed, when refunds must be made, and when related amendments lapse or need parliamentary ratification.

An import duty imposed in the Customs Tariff counts as a customs duty for purposes of the International Trade Administration Act.

This provision links customs duties to the SACU Agreement, says no customs duties are payable on goods moving in free circulation between the Republic and other Customs Union members, and requires the Commissioner to pay certain collected import-duty amounts or refunds in specified cases.

The provision says customs duties are not payable on goods moving in free circulation between the Republic and other member states of the Customs Union.

This Chapter is about when import and export duty liability starts and ends, and about ensuring payment and recovery of duties, penalties, interest, and other amounts owed to the Commissioner.

This section points readers to example provisions in the Customs Control Act.

This section says the Chapter 16 export procedure applies to outright export and the outbound leg of certain other customs procedures.

Certain customs procedures let goods be exported without separate export clearances.

The Prescription Act sets the time periods for starting civil actions to recover amounts owing.

This section points readers to section 86 for time limits on reassessing goods for duty purposes.

This section points readers to example provisions in sections 544, 545, 546, 547, or 565 of the Customs Control Act.

The Prescription Act sets the time periods for bringing civil actions about amounts owing, and the text also says when import and export duty liability ends or becomes payable.

This provision points readers to articles 544, 545, 546, 547, or 565 of the Customs Control Act.

This section says the export procedure under Chapter 16 covers direct export and the outward phase of certain other goods-export procedures.

Certain customs procedures allow goods to be exported under those procedures without separate export declarations.

The Prescription Act sets the time periods for starting civil court cases about debts owed.

This section directs the reader to section 86 for limits on the time periods within which goods may be re-entered for legal purposes.

This section points readers to examples in articles 544, 545, 546, 547, or 565 of the Customs Control Act.