Customs Duty Act — Part 3 | Act 30 of 2014 — South Africa law | Esheria

Customs Duty Act

Part 3 of 4 · provisions 401–600

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

Jurisdiction
South Africa
Instrument
Act or statute
Citation
Act 30 of 2014
Version
Undated source snapshot
Language
en
Updated
Official source
View official record ↗
Complete work
View statute overview
SACU act commencement administrative appeal administrative appeals administrative measures administrative notice administrative penalties administrative powers administrative procedure advance rulings agent liability anti-dumping anti-dumping duties appeals application process application validation applications assessment benefit suspension benefit withdrawal border entry breach handling breaches budget commencement +313 more

Statute overview

About this statute

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.

Read the provisions Ask with citations

Legal text

Provisions of Customs Duty Act

Showing 200 of 713

Part

Chapter 523 is paid in full.

  1. 25

    Die Wet op Verjaring stel die tydperke vas waarbinne siviele regsgedinge vir bedrae verskuldig,

    Verify source ↗

    The text sets time limits for paying certain import and export duties, and says civil claims for amounts owing must be brought within the prescribed periods.

    25. Die Wet op Verjaring stel die tydperke vas waarbinne siviele regsgedinge vir bedrae verskuldig, ingestel moet word. 44 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 44 (b) cleared for a customs procedure that confers a tax due or partial tax due status (c) on the goods;26 or for tax purposes regarded in terms of a provision of the Customs Control Act to be cleared for home use under Chapter 8 of that Act.27 (2) An import duty payable in terms of— (a) (b) subsection (1)(a) or (b), must be paid within seven calendar days of the time the goods are cleared for home use under Chapter 8 of the Customs Control Act or for the relevant customs procedure; or subsection (1)(c), must be paid on or before a date specified for payment in a notice demanding payment of the duty. (3) For purposes of subsection (2)(a) the time of clearance of goods must be determined in accordance with section 173 of the Customs Control Act: Provided that in the case of an expedited clearance or release of goods in terms of Chapter 24 of the Customs Control Act, the time of clearance of the goods must be regarded to be the time when a clearance declaration in respect of the goods as contemplated in section 526(1), 531 or 535(1) of that Act which complies with the requirements set out in section 171(1) of that Act is accepted by the customs authority in terms of section 171(1). (4) Subsection (2)(a) does not apply— (a) (b) (c) to the extent that payment of an import duty on goods has been deferred in terms of section 24, and in such a case the duty must be paid on or before the deferred date determined in terms of that section; to dutiable items in the accompanied or unaccompanied baggage of a person, other than commercial goods, and in such a case any duty payable on such items must be paid on demand;28 or to international postal articles cleared in accordance with the simplified clearance process contemplated in section 493(2) of the Customs Control Act, and in such a case any import duty payable on such postal articles must be paid before the postal article is delivered by the South African Post office to the consignee.29 Time when export duty becomes payable 23. (1) An export duty on dutiable goods destined for export from the Republic becomes payable if and when the goods are— (a) cleared for outright export in terms of the Customs Control Act; (b) cleared for another customs procedure that confers a tax due or partial tax due (c) status on the goods being exported;30 or for tax purposes regarded in terms of a provision of that Act as having been cleared for outright export. (2) An export duty payable in terms of— (a) (b) subsection (1)(a) or (b), must be paid within seven calendar days of the time the goods are cleared for outright export or the relevant customs procedure; or subsection (1)(c), must be paid on or before a date specified for payment in a notice demanding payment of the duty. (3) For purposes of section (2)(a) the time of clearance of goods must be determined in accordance with section 173 of the Customs Control Act: Provided that in the case of an expedited clearance or release of goods in terms of Chapter 24 of the Customs Control Act, the time of clearance of the goods must be regarded to be the time when a clearance declaration in respect of the goods as contemplated in section 526(1), 531 or 5 10 15 20 25 30 35 40 45
  2. 26

    For instance clearance of goods for inward or home use processing where exemption from duty may

    Verify source ↗

    The provision refers to clearance of goods for inward or home use processing, where any exemption from duty may be only partial.

    26. For instance clearance of goods for inward or home use processing where exemption from duty may be partial.
  3. 27

    See section 112 of the Customs Control Act.

    Verify source ↗

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

    27. See section 112 of the Customs Control Act.
  4. 28

    See also section 481 of the Customs Control Act.

    Verify source ↗

    This section points readers to section 481 of the Customs Control Act.

    28. See also section 481 of the Customs Control Act.
  5. 29

    See also section 501 of the Customs Control Act.

    Verify source ↗

    This section points readers to section 501 of the Customs Control Act.

    29. See also section 501 of the Customs Control Act.
  6. 30

    For instance clearance of goods for outward processing where exemption from duty may be partial.

    Verify source ↗

    Import and export duties become payable when goods are cleared under the customs rules, and payment is due within seven calendar days in the ordinary case or by the date stated in a notice.

    30. For instance clearance of goods for outward processing where exemption from duty may be partial. STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 45 Wet No. 30 van 2014 45 (b) vir ’n doenaneprosedure geklaar word wat ’n belasting betaalbare of (c) deels-belasting betaalbare status aan die goedere26 verleen; of ingevolge ’n bepaling van die Wet op Doeanebeheer vir belastingdoeleindes geag word vir binnelandse gebruik ingevolge Hoofstuk 8 van daardie Wet geklaar te wees.27 (2) ’n Invoerreg betaalbaar ingevolge— (a) (b) subartikel (1)(a) of (b), moet betaal word binne sewe kalenderdae nadat die goedere vir binnelandse gebruik ingevolge Hoofstuk 8 van die Wet op Doeanebeheer of vir die betrokke doeaneprosedure geklaar is; of subartikel (1)(c), moet betaal word voor of op ’n datum vir betaling bepaal in ’n kennisgewing wat betaling van die reg vereis. (3) Die tyd van klaring van goedere moet vir doeleindes van subartikel (2)(a) bepaal word ooreenkomstig artikel 173 van die Wet op Doeanebeheer: Met dien verstande dat, in die geval van ’n versnelde klaring of vrystelling van goedere ingevolge Hoofstuk 24 van die Wet op Doeanebeheer, die tyd van klaring van die goedere geag moet word die tydstip te wees waarop ’n klaringsbrief ten aansien van die goedere beoog in artikels 526(1), 531 of 535(1) van daardie Wet wat voldoen aan die vereistes uiteengesit in artikel 171(1) van daardie Wet, deur die doeanegesag ingevolge artikel 171(1) aanvaar word. (4) Subartikel (2)(a) is nie van toepassing nie— (a) insoverre betaling van ’n invoerreg op goedere ingevolge artikel 24 uitgestel is, en in so ’n geval moet die reg betaal word voor of op die uitsteldatum ingevolge daardie artikel bepaal; (b) op belasbare artikels, behalwe kommersiële goedere, in ’n persoon se vergeselde of onvergeselde bagasie, en in so ’n geval moet enige reg betaalbaar op sodanige artikels op aanvraag betaal word;28 of (c) op internasionale posstukke wat volgens die verkorte klaringsproses beoog in artikel 493(2) van die Wet op Doeanebeheer geklaar word, en in so ’n geval moet enige reg betaalbaar op sodanige posstukke betaal word voordat die posstuk deur die Suid-Afrikaanse Posdiens aan die geadresseerde afgelewer word.29 Tydstip waarop uitvoerreg betaalbaar word 23. (1) ’n Uitvoerreg op belasbare goedere bestem vir uitvoer uit die Republiek word betaalbaar indien en wanneer die goedere— (a) (b) vir ingevolge die Wet op Doeanebeheer vir regstreekse uitvoer geklaar word; ’n doeaneprosedure geklaar word wat ’n belasting betaalbare of deels-belasting betaalbare status verleen aan die goedere wat uitgevoer word;30 of ingevolge ’n bepaling van daardie Wet vir belastingdoeleindes geag word vir regstreekse uitvoer geklaar te wees. (c) (2) ’n Uitvoerreg betaalbaar ingevolge— (a) (b) subartikel (1)(a) of (b), moet betaal word binne sewe kalenderdae nadat die goedere vir regstreekse uitvoer of die betrokke doeaneprosedure geklaar word; of subartikel (1)(c), moet betaal word voor of op ’n datum vir betaling bepaal in ’n kennisgewing wat betaling van die reg vereis. (3) Die tyd van klaring van goedere moet vir doeleindes van subartikel (2)(a) bepaal word ooreenkomstig artikel 173 van die Wet op Doeanebeheer: Met dien verstande dat, in die geval van ’n versnelde klaring of vrystelling van goedere ingevolge Hoofstuk 24 van die Wet op Doeanebeheer, die tyd van klaring van die goedere geag moet word die tydstip te wees waarop ’n klaringsbrief ten opsigte van die goedere beoog in artikels 526(1), 531 of 535(1) van daardie Wet wat voldoen aan die vereistes uiteengesit in
  7. 26

    By die klaring van goedere vir inwaartse prosessering of prosessering vir binnelandse gebruik kan die

    Verify source ↗

    When goods are cleared for inward processing or processing for home use, the release of rights may be partial.

    26. By die klaring van goedere vir inwaartse prosessering of prosessering vir binnelandse gebruik kan die vrystelling van reg byvoorbeeld gedeeltelik wees.
  8. 27

    Kyk artikel 112 van die Wet op Doeanebeheer.

    Verify source ↗

    This provision only refers the reader to section 112 of the customs control law.

    27. Kyk artikel 112 van die Wet op Doeanebeheer.
  9. 28

    Kyk ook artikel 481 van die Wet op Doeanebeheer.

    Verify source ↗

    See also article 481 of the Customs Control Act.

    28. Kyk ook artikel 481 van die Wet op Doeanebeheer.
  10. 29

    Kyk ook artikel 501 van die Wet op Doeanebeheer.

    Verify source ↗

    This section directs the reader to article 501 of the Customs Control Act.

    29. Kyk ook artikel 501 van die Wet op Doeanebeheer.
  11. 30

    By die klaring van goedere vir uitwaartse prosessering kan die ontheffing van reg byvoorbeeld

    Verify source ↗

    The customs authority may defer duty payment and later suspend or withdraw the benefit if conditions are breached; it must withdraw the benefit in some cases.

    30. By die klaring van goedere vir uitwaartse prosessering kan die ontheffing van reg byvoorbeeld gedeeltelik wees. 5 10 15 20 25 30 35 40 45 50 46 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 46 535(1) of that Act which complies with the requirements set out in section 171(1) of that Act is accepted by the customs authority in terms of section 171(1). (4) Subsection (2)(a) does not apply— (a) (b) (c) to the extent that payment of an export duty on goods has been deferred in terms of section 24, and in such a case the duty must be paid on or before the deferred date determined in terms of that section; to dutiable items in the accompanied or unaccompanied baggage of a person, other than commercial goods, and in such a case any duty payable on such items must be paid on demand;31 or to international postal articles cleared in accordance with the simplified clearance process contemplated in section 494(2) of the Customs Control Act, and in such a case any export duty payable on such postal articles must be paid on demand.32 Deferment of payment of duty 24. (1) The customs authority may, despite section 22 or 23, defer payment of duty on goods to be cleared by or on behalf of a specific person, for a period and up to a maximum amount of duty determined by it. (2) A deferment of duty benefit on goods in terms of subsection (1)— (a) may be granted only on application by— (b) (i) (ii) a specific person liable for the payment of duty on those goods; or the customs broker acting on behalf of that person; and is subject to such conditions, including conditions relating to the provision of security— (i) (ii) as the customs authority may determine in a specific case; or as may be prescribed by rule. (3) No interest is payable on deferred duties paid on or before the due date.33 Grounds and procedure for suspension or withdrawal of duty deferment benefit 25. (1) The customs authority must withdraw a duty deferment benefit granted to a person if that person— (a) acquired the benefit under false pretences; (b) (c) is no longer engaged in the import or export of goods or related activities; or is sequestrated or liquidated. (2) The customs authority may suspend or withdraw a duty deferment benefit granted to a person if— (a) that person— (i) has in a material respect breached a condition applicable to the (ii) benefit in terms of section 24(2); or failed to pay within three working days after payment became due any deferred duty or other tax or amount payable by that person to the Commissioner in terms of this Act, another tax levying Act or the Customs Control Act; or 5 10 15 20 25 30 35 40 (b) during the validity period of the benefit, that person, or an employee of that person in a managerial position, or if that person is a juristic entity, a director, administrator or trustee of the juristic entity— (i) has breached a provision of this Act, another tax levying Act or the 45 Customs Control Act in a material respect; (ii) has been convicted of an offence under this Act, another tax levying Act or the Customs Control Act; or
  12. 31

    See also section 486 of the Customs Control Act.

    Verify source ↗

    This section points readers to section 486 of the Customs Control Act.

    31. See also section 486 of the Customs Control Act.
  13. 32

    See also section 501 of the Customs Control Act.

    Verify source ↗

    This section points the reader to section 501 of the Customs Control Act.

    32. See also section 501 of the Customs Control Act.
  14. 33

    Interest becomes payable in terms of section 45 from the date the goods acquired a tax due status in

    Verify source ↗

    Customs duty may be deferred by the customs authority, and interest is not payable if deferred duty is paid on or before the payment deadline.

    33. Interest becomes payable in terms of section 45 from the date the goods acquired a tax due status in terms of Chapter 6 of the Customs Control Act if the duty is not paid on or before the due date. STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 47 Wet No. 30 van 2014 47 artikel 171(1) van daardie Wet, deur die doeanegesag ingevolge artikel 171(1) aanvaar word. (4) Subartikel (2)(a) is nie van toepassing nie— (a) insoverre betaling van ’n uitvoerreg op goedere ingevolge artikel 24 uitgestel is, en in so ’n geval moet die reg betaal word voor of op die uitsteldatum ingevolge daardie artikel bepaal; (b) op belasbare artikels, behalwe kommersiële goedere, in ’n persoon se vergeselde of onvergeselde bagasie, en in so ’n geval moet enige reg betaalbaar op sodanige artikels op aanvraag betaal word;31 of (c) op internasionale posstukke wat volgens die verkorte klaringsproses beoog in artikel 494(2) van die Wet op Doeanebeheer geklaar word, en in so ’n geval moet enige uitvoerreg betaalbaar op sodanige posstukke op aanvraag32 betaal word. 5 10 Uitstel van betaling van reg 24. (1) Die doeanegesag kan, ondanks artikel 22 of 23, betaling van ’n reg op goedere wat deur of namens ’n bepaalde persoon geklaar sal word, uitstel vir ’n tydperk en vir ’n bedrag van reg tot en met ’n maksimum bedrag deur die doeanegesag bepaal. 15 (2) ’n Voordeel van uitstel van reg ten opsigte van goedere ingevolge subartikel (1)— (a) kan verleen word op aansoek deur— (b) (i) ’n bepaalde persoon wat vir die betaling van reg op daardie goedere aanspreeklik is; of 20 (ii) die doeanemakelaar wat namens daardie persoon handel; en is onderworpe aan sodanige voorwaardes, met inbegrip van voorwaardes met betrekking tot die verskaffing van sekuriteit— (i) wat die doeanegesag in ’n bepaalde geval mag bepaal; of (ii) soos by reël voorgeskryf mag word. 25 (3) Geen rente is betaalbaar op uitgestelde regte wat voor of op die sperdatum vir betaling33 betaal word nie. Gronde en prosedure vir opskorting of intrekking van voordeel van uitstel van reg 25. (1) Die doeanegesag moet ’n voordeel van uitstel van reg wat aan ’n persoon 30 verleen is, intrek indien daardie persoon— (a) die voordeel onder valse voorwendsels verkry het; (b) nie meer betrokke is by die invoer of uitvoer van goedere of verwante bedrywighede nie; of (c) gesekwestreer of gelikwideer word. 35 (2) Die doeanegesag kan ’n voordeel van uitstel van reg wat aan ’n persoon verleen is, intrek indien— (a) daardie persoon— (i) ’n voorwaarde wat toepassing is, in ’n wesenlike opsig verbreek het; of ingevolge artikel 24(2) op die voordeel van 40 (ii) versuim het om enige uitgestelde reg of ander belasting of bedrag deur daardie persoon aan die Kommissaris betaalbaar ingevolge hierdie Wet, ’n ander belastingheffings-Wet of die Wet op Doeanebeheer, binne drie werksdae nadat betaling betaalbaar geword het, te betaal; of (b) daardie persoon, of ’n werknemer van daardie persoon in ’n bestuursposisie, of indien daardie persoon ’n regsentiteit is, ’n direkteur, administrateur of trustee van die regsentiteit, gedurende die geldigheidstydperk van die voordeel— (i) ’n bepaling van hierdie Wet, ’n ander belastingheffings-Wet of die Wet op Doeanebeheer in ’n wesenlike opsig verbreek het; skuldig bevind is aan ’n misdryf ingevolge hierdie Wet, ’n ander belastingheffings-Wet of die Wet op Doeanebeheer; of (ii) 45 50
  15. 31

    Kyk ook artikel 486 van die Wet op Doeanebeheer.

    Verify source ↗

    This section points the reader to article 486 of the Customs Control Act.

    31. Kyk ook artikel 486 van die Wet op Doeanebeheer.
  16. 32

    Kyk ook artikel 501 van die Wet op Doeanebeheer.

    Verify source ↗

    This section points readers to article 501 of the Customs Control Act.

    32. Kyk ook artikel 501 van die Wet op Doeanebeheer.
  17. 33

    Rente word ingevolge artikel 45 betaalbaar vanaf die datum waarop die goedere ingevolge Hoofstuk

    Verify source ↗

    If a deferment benefit is suspended or withdrawn, the beneficiary must pay any outstanding deferred amounts within 3 working days. The customs authority must notify the beneficiary, allow representations in some cases, and may suspend immediately if circumstances demand.

    33. Rente word ingevolge artikel 45 betaalbaar vanaf die datum waarop die goedere ingevolge Hoofstuk 6 van die Wet op Doeanebeheer ’n belasting betaalbare status verkry indien die reg nie voor of op die sperdatum betaal word nie. 48 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 48 (c) (iii) has been convicted of an offence involving fraud or dishonesty; or any circumstances material to the granting of the benefit have changed, including the legal status, legal identity and financial soundness of the person to whom the benefit has been granted. (3) Subsection (2)(b) does not apply if the person to whom the deferment benefit was granted was not a party to, or could not have prevented, or did not benefit in any material respect from, any such breach or offence by such employee, director, administrator or trustee. (4) If a deferment benefit is suspended or withdrawn the person to whom the deferment benefit was granted must pay any outstanding deferred amounts within three working days from the date of suspension or withdrawal. (5) If the customs authority intends to suspend or withdraw a deferment benefit in terms of subsection (1) or (2), it must first— (a) notify the person to whom the deferment benefit was granted by registered post or secured electronic means of— (i) (ii) the proposed suspension or withdrawal; and the reasons for the proposed suspension or withdrawal; and (b) give the person to whom the deferment benefit was granted an opportunity to submit representations on the proposed suspension or withdrawal within three working days of the date the notification referred to in paragraph (a) was posted or transmitted to the person, read with section 908 of the Customs Control Act.34 (6) Despite subsection (5), the customs authority may suspend a deferment benefit with immediate effect if circumstances so demand, and in such a case the person to whom the deferment benefit was granted is entitled to submit to the customs authority representations on the suspension within three working days after the deferment benefit has been suspended, read with section 908 of the Customs Control Act.35 (7) If the customs authority decides to suspend or withdraw a deferment benefit, the customs authority must— 5 10 15 20 25 (a) notify the person to whom the deferment benefit was granted of the decision in accordance with section 912 of the Customs Control Act, indicating— 30 (i) (ii) the period for which the benefit is suspended; or the date from which the benefit is withdrawn; and (b) in the notification draw the person’s attention to the fact that an appeal may be lodged against the decision in terms of Part 3 of Chapter 37 of the Customs Control Act, if such appeal is available in the circumstances of the decision. 35 Part 2 Payment and recovery of duty Duty constitutes debt to Commissioner for credit of National Revenue Fund

Part

Part 2

  1. 26

    Any duty payable in terms of this Act—

    Verify source ↗

    Import duty on certain imported dutiable goods must be paid by the person clearing the goods, and duties payable under the Act are debts owed to the Commissioner.

    26. Any duty payable in terms of this Act— (a) is a debt owed to the Commissioner for credit of the National Revenue Fund; and (b) must be paid to or recovered by the Commissioner in accordance with this Chapter and any other applicable provisions of this Act36 and the Customs Control Act. 40 45 Payment of import duty on dutiable goods cleared for home use 27. (1) Import duty payable on imported dutiable goods being cleared for home use under Chapter 8 of the Customs Control Act or for a customs procedure referred to in section 22(1)(b) must be paid by the person clearing the goods.37
  2. 92

    See section 166 of the Customs Control Act.

    Verify source ↗

    This section refers the reader to section 166 of the Customs Control Act.

    92. See section 166 of the Customs Control Act.
  3. 93

    Neither clearance nor a tariff self-determination of goods is a precondition for a tariff determination

    Verify source ↗

    Clearance or tariff self-determination of goods is not a required precondition for a tariff determination under section 100.

    93. Neither clearance nor a tariff self-determination of goods is a precondition for a tariff determination in terms of section 100. A tariff determination may sometimes be made in the absence of a clearance or a preceding tariff self-determination, e.g. where non-cleared goods are in terms of the Customs Control Act for tax purposes regarded to be cleared for home use. 35 40 45 50 STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 103 Wet No. 30 van 2014 Bewaring van bygewerkte weergawe van internasionale instrument 103 98. (1) Die Kommissaris moet— (a) by die SAID hoofkantoor afskrifte hou van— (i) die ‘‘International Convention on the Harmonized Commodity Descrip- tion and Coding System’’ en die ‘‘Explanatory Notes’’ bedoel in artikel 97(1); en (ii) die ‘‘Compendium of Classification Opinions’’ bedoel in artikel 97(2); (b) van tyd tot tyd hierdie instrumente bywerk wat betref enige wysigings of byvoegings waarvan die ‘‘Customs Co-operation Council’’ kennis gee; en (c) die datum van inwerkingtreding van die wysiging of byvoeging aanteken. (2) Wanneer in enige regs- of ander verrigtinge ’n vraag ontstaan aangaande— (a) die inhoud van enige internasionale instrument bedoel in artikel 97, is ’n afskrif van daardie instrument ingevolge subartikel (1)(a) bewaar, of van ’n uittreksel uit so ’n instrument, deur die doeanegesag gesertifiseer, toelaatbaar as getuienis van die inhoud van so ’n instrument of uittreksel; of (b) die datum van inwerkingtreding van ’n wysiging van of byvoeging by so ’n internasionale instrument, is ’n sertifikaat deur die doeanegesag wat die datum ingevolge artikel (1)(c) aangeteken is as die datum van vermeld wat inwerkingtreding van daardie wysiging of byvoeging, as getuienis van die datum van inwerkingtreding van daardie wysiging of byvoeging toelaatbaar. Deel 2 Tarief self-bepaling, -bepaling en -herbepaling Tarief self-bepaling van goedere wanneer goedere geklaar word 99. (1) Iemand wat goedere klaar92 vir binnelandse gebruik of ’n doeaneprosedure moet— (a) ’n self-bepaling van die tariefindeling van die goedere doen ongeag of daar reg op die goedere betaalbaar is of nie; en 5 10 15 20 25 (b) die tariefindeling van die goedere ingevolge paragraaf (a) gedoen, op die klaringsbrief vermeld. (2) ’n Tarief self-bepaling van goedere ingevolge subartikel (1), moet bestaanbaar 30 wees met— (a) ’n tariefbepaling of -herbepaling wat goedere mag geld; of ’n vooruit-tariefbeslissing wat vir daardie goedere mag geld. (b) ingevolge artikel 106 vir daardie (3) ’n Tarief self-bepaling moet vir doeleindes van die klaring toegepas word tensy dit deur ’n tariefbepaling ingevolge artikel 100, gelees met artikel 106 indien toepaslik, vervang word. (4) Iemand wat goedere klaar, moet wanneer daar enige onakkuraatheid in ’n tarief self-bepaling gedoen ten opsigte van die goedere aan die lig kom, die doeanegesag onverwyld daarvan in kennis stel. (5) Hierdie artikel is nie van toepassing nie op— (c) (a) vergeselde of onvergeselde baggasie, anders as kommersiële goedere; (b) internasionale posstukke geklaar volgens die verkorte klaringsproses beoog in artikel 493(2) van die Wet op Doeanebeheer; of enige ander kategorie goedere— (i) by reël van tarief self-bepaling uitgesluit; of (ii) in ’n bepaalde geval deur die doeanegesag van tarief self-bepaling onthef. 35 40 45 Tariefbepaling deur doeanegesag 100. (1) Die doeanegesag kan te eniger tyd, behoudens artikel 103, ’n bepaling van 50 die tariefindeling van goedere doen.93
  4. 92

    Kyk artikel 166 van die Wet op Doeanebeheer.

    Verify source ↗

    This provision directs the reader to section 166 of the Customs Control Act.

    92. Kyk artikel 166 van die Wet op Doeanebeheer.
  5. 93

    Nòg klaring nòg tarief self-bepaling van goedere is ’n voorvereiste vir ’n tariefbepaling ingevolge

    Verify source ↗

    The customs authority may re-determine tariff classifications and correct certain non-substantive errors, and it must notify the person clearing the goods.

    93. Nòg klaring nòg tarief self-bepaling van goedere is ’n voorvereiste vir ’n tariefbepaling ingevolge artikel 100. ’n Tariefbepaling kan soms in die afwesigheid van ’n klaring of ’n voorafgaande tarief self-bepaling gedoen word, bv. in die geval waar ongeklaarde goedere ingevolge die Wet op Doeanebeheer vir doeanedoeleindes geag word vir binnelandse gebruik geklaar te wees. 104 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 104 (2) A tariff determination of goods in terms of subsection (1) must be consistent with any advance tariff ruling that may be applicable to those goods. (3) A tariff determination in terms of subsection (1) may be made in respect of goods (a) irrespective of whether or not— the goods— (i) have been cleared; (ii) have been released; (iii) are dutiable; or (iv) are still subject to customs control; (b) a tariff self-determination has been made in respect of the goods; or (c) an amount of duty has been paid on the goods. (4) The customs authority must give notice of any tariff determination in terms of subsection (1) to the person clearing the goods. (5) A tariff determination of goods in terms of subsection (1) replaces any tariff self-determination applicable to the goods in terms of section 99. Re-determination of previous tariff determination or re-determination 101. (1) The customs authority may at any time, subject to section 103— (a) (b) re-determine the tariff classification of goods as determined by it in terms of section 100; or re-determine the tariff classification of goods as previously re-determined by it in terms of paragraph (a). (2) More than one tariff re-determination may, as necessary, be made in terms of subsection (1)(b). (3) A tariff re-determination of goods in terms of subsection (1) must be consistent with any advance tariff ruling that may be applicable to those goods. (4) A tariff re-determination in terms of subsection (1) may be made in respect of goods irrespective of whether or not— (a) the goods— (i) have been cleared; (ii) have been released; (iii) are dutiable; or (iv) are still subject to customs control; or (b) an amount of duty has been paid on the goods. (5) The customs authority must give notice of any tariff re-determination in terms of subsection (1) to the person clearing the goods. (6) A tariff re-determination replaces the previous tariff determination or tariff re-determination applicable to the goods. Correction of error in tariff determination or re-determination 102. (1) On discovery of an error in a tariff determination or re-determination made in respect of any goods which does not affect the tariff classification ascribed to the goods in the determination or re-determination, the customs authority may correct94 the error by notice to the person clearing the goods. (2) There are no time limits as to when a correction may be made in terms of subsection (1). Time limit on tariff determination or re-determination 103. (1) There are no time limits as to when a tariff determination or re-determination of goods may be made, but no tariff determination or re-determination may be applied for purposes of assessing or re-assessing duty on goods otherwise than in accordance with subsection (2). 5 10 15 20 25 30 35 40 45
  6. 94

    An error in the tariff classification of goods in a tariff determination or re-determination cannot be

    Verify source ↗

    An error in tariff classification cannot be fixed by a correction notice; it must be fixed by a tariff re-determination.

    94. An error in the tariff classification of goods in a tariff determination or re-determination cannot be corrected by a correction notice but only by a superseding tariff re-determination. See also definition of ‘‘correction’’ in section 1. STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 105 Wet No. 30 van 2014 105 (2) ’n Tariefbepaling van goedere ingevolge subartikel (1) moet bestaanbaar wees met enige vooruit-tariefbeslissing wat vir daardie goedere mag geld. (3) ’n Tariefbepaling ingevolge subartikel (1) kan ten opsigte van goedere gedoen word ongeag of— (a) die goedere— (i) geklaar is of nie; (ii) vrygestel is of nie; (iii) belasbaar is of nie; of (iv) ’n tarief self-bepaling ten opsigte van die goedere gedoen is of nie; of ’n bedrag van reg op die goedere betaal is of nie. steeds aan doeanebeheer onderworpe is of nie; (b) (c) (4) Die doeanegesag moet aan die persoon wat die goedere klaar, kennis gee van enige tariefbepaling ingevolge subartikel (1). (5) ’n Tariefbepaling van goedere ingevolge subartikel (1), vervang enige tarief self-bepaling wat ingevolge artikel 99 vir die goedere geld. Herbepaling van vorige tariefbepaling of -herbepaling 5 10 15 101. (1) Die doenanegesag kan te eniger tyd, behoudens artikel 103— (a) die tariefindeling van goedere soos ingevolge artikel 100 deur die doeanegesag bepaal, herbepaal; of (b) die tariefindeling van goedere soos ingevolge paragraaf (a) deur die 20 doeanegesag bepaal, herbepaal. (2) Meer as een tariefherbepaling kan, soos nodig, ingevolge subartikel (1)(b) gedoen word. (3) ’n Tariefherbepaling van goedere ingevolge subartikel (1) moet bestaanbaar wees met enige vooruit-tariefbeslissing wat vir daardie goedere mag geld. (4) ’n Tariefherbepaling ingevolge subartikel (1) mag ten opsigte van goedere gemaak word ongeag of— (a) die goedere— (i) geklaar is of nie; (ii) vrygestel is of nie; (iii) belasbaar is of nie; of (iv) ’n bedrag van reg op die goedere betaal is of nie. steeds aan doeanebeheer onderworpe is of nie; of (b) (5) Die doeanegesag moet aan die persoon wat die goedere klaar, kennis gee van enige tariefherbepaling ingevolge subartikel (1). (6) ’n Tariefherbepaling vervang die vorige tariefbepaling of tariefherbepaling wat vir die goedere geld. Regstelling van fout in tariefbepaling of -herbepaling 102. (1) Wanneer daar in ’n tariefbepaling of -herbepaling ten opsigte van goedere gedoen ’n fout ontdek word wat nie die tariefindeling raak wat in die bepaling of herbepaling aan die goedere toegeken is nie, kan die doeanegesag die fout by kennisgewing aan die persoon wat die goedere klaar, regstel.94 (2) Daar is geen tydsbeperkings wat betref wanneer ’n regstelling ingevolge subartikel (1) gedoen kan word nie. Tydsbeperking op tariefbepaling of -herbepaling 103. (1) Daar is geen tydsbeperkings wat betref wanneer ’n tariefbepaling of -herbepaling van goedere gedoen kan word nie, maar geen tariefbepaling of -herbepaling mag vir doeleindes van ’n aanslag of heraanslag van reg op goedere toegepas word anders as ooreenkomstig subartikel (2) nie. 25 30 35 40 45 94. ’n Fout in die tariefindeling van goedere in ’n tariefbepaling of -herbepaling kan nie deur ’n regstellingskennisgewing reggestel word nie, maar slegs deur ’n tariefherbepaling wat die vorige bepaling vervang. Kyk ook omskrywing van ‘‘regstelling’’ in artikel 1. 106 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 106 (2) A tariff determination or re-determination that affects the dutiability of goods or the amount of duty paid or payable on goods must be applied for purposes of assessing or re-assessing duty on those goods— (a) (b) if the tariff determination or re-determination was made within a period of three years from the date the goods acquired a tax due status in terms of Chapter 6 of the Customs Control Act;95 or if the tariff determination or re-determination was made, whether within or after the expiry of the three years’ period referred to in paragraph (a)— (i) to give effect to— (aa) a decision in any administrative appeal or dispute resolution proceedings; (bb) a dispute settlement; (cc) a retrospective amendment to the Customs Tariff; or (dd) a court order given or confirmed in a final judgement; to rectify an underpayment or non-payment of duty that occurred as a result of fraud, misrepresentation, a false declaration or non-disclosure of material facts; or following an agreement referred to in section 86(2)(b). (ii) (iii) (3) This section may not be read as permitting a re-assessment of duty on goods in conflict with section 87. Request for information and documents
  7. 115

    The customs value of—

    Verify source ↗

    The customs value of imported goods and goods for export must be determined under the specified parts of the Act, with some imported goods using Part 4 instead of Part 3.

    115. The customs value of— (a) goods imported into the Republic must be established in accordance with Part 3 of this Chapter, except specific imported goods mentioned in Part 4 which must be established in accordance with that Part; and (b) goods destined for export from the Republic must be established in 35 accordance with Part 5 of this Chapter. Value self-determination of goods when goods are cleared 116. (1) A person clearing goods for home use or a customs procedure must— 40 (a) make a value self-determination of the customs value of the goods on a worksheet as may be prescribed by rule irrespective of whether duty is payable on the goods; and state the customs value of the goods determined in terms of paragraph (a) on the clearance declaration. (b) 45 (2) In the case of imported goods the clearance declaration must also indicate— (a) the valuation method used to determine the customs value of the goods; and STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 113 Wet No. 30 van 2014 113 (b) die WHO ‘‘Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade’’ 1994, en die ‘‘Interpretative Notes to the Agreement’’; (c) besluite geneem deur die ‘‘Committee on Customs Valuation of the WTO’’; en (d) ‘‘Instruments issued by the Technical Committee on Customs Valuation of the WTO’’, met inbegrip van— ‘‘Advisory Opinions’’; (i) ‘‘Commentaries’’; (ii) ‘‘Explanatory Notes’’; (iii) ‘‘Case Studies’’; en (iv) ‘‘Studies.’’ (v) (2) In die geval van enige onbestaanbaarheid tussen ’n internasionale instrument bedoel in subartikel (1) en ’n bepaling van hierdie Wet, geniet die bepaling van hierdie Wet voorrang. Bewaring van bygewerkte weergawe van internasionale instrument 5 10 15 114. (1) Die Kommissaris moet— (a) by die SAID hoofkantoor afskrifte van die internasionale instrumente bedoel in artikel 113 hou; (b) van tyd tot tyd hierdie instrumente bywerk wat betref enige wysigings of byvoegings waarvan die ‘‘World Trade Organisation’’ kennis gee; en 20 (c) die datum aanteken waarop die wysiging van krag word. (2) Wanneer ’n vraag in enige regs- of ander verrigtinge ontstaan oor— (a) die inhoud van enige internasionale instrument bedoel in artikel 113, kan ’n afskrif van daardie instrument ingevolge subartikel (1)(a) gehou, of van ’n uittreksel uit so ’n instrument, deur die doeanegesag gesertifiseer, as getuienis van die inhoud van so ’n instrument of uittreksel gebruik word; of (b) die datum waarop ’n wysiging of byvoeging tot so ’n internasionale instrument van krag geword het, kan ’n sertifikaat deur die doeanegesag wat die datum vermeld wat ingevolge artikel (1)(c) aangeteken is as die datum waarop daardie wysiging of byvoeging van krag geword het, as getuienis gebruik word van die datum waarop daardie wysiging of byvoeging van krag geword het. 25 30 Deel 2 Waarde self-bepaling, waardebepaling en -herbepaling Bepalings wat vir vasstelling van doeanewaardes toegepas moet word 35

Part

Chapter and any other applicable provisions of this Act36 and the Customs

  1. 34

    Section 228 makes section 908 of the Customs Control Act applicable to this Act.

    Verify source ↗

    Section 228 is applied to make section 908 of the Customs Control Act apply to this Act.

    34. Section 228 makes section 908 of the Customs Control Act applicable to this Act.
  2. 35

    Section 228 makes section 908 of the Customs Control Act applicable to this Act.

    Verify source ↗

    Section 228 makes section 908 of the Customs Control Act apply to this Act.

    35. Section 228 makes section 908 of the Customs Control Act applicable to this Act.
  3. 36

    See section 223 if debt is not paid on or before the due date.

    Verify source ↗

    If debt is not paid by the due date, see section 223.

    36. See section 223 if debt is not paid on or before the due date.
  4. 37

    See section 166 of the Customs Control Act for person clearing goods.

    Verify source ↗

    If a deferment benefit is suspended or revoked, the beneficiary must pay outstanding deferred amounts within three working days, and the customs authority must notify the beneficiary and allow representations before suspension or revocation, subject to an immediate-suspension exception.

    37. See section 166 of the Customs Control Act for person clearing goods. STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 49 Wet No. 30 van 2014 49 (c) (iii) skuldig bevind is aan ’n misdryf waarby bedrog of oneerlikheid betrokke was; of enige omstandighede wat wesenlik tot die toestaan van die voordeel was, verander het, met inbegrip van die regstatus, regsidentiteit en finansiële omstandighede van die persoon aan wie die voordeel verleen is. (3) Subartikel (2)(b) is nie van toepassing nie indien die persoon aan wie die voordeel verleen is, nie betrokke was by so ’n breuk of oortreding deur so ’n werknemer, direkteur, administrateur of trustee nie, of dit nie kon verhinder het nie, of nie in enige wesenlike opsig daarby gebaat het nie. (4) Indien ’n uitstelvoordeel opgeskort of ingetrek word, moet die persoon aan wie die uitstelvoordeel verleen is, enige uitstaande uitgestelde bedrae binne drie werksdae vanaf die datum van opskorting of intrekking betaal. (5) Indien die doeanegesag beoog om ’n uitstelvoordeel ingevolge subartikel (1) of (2) op te skort of in te trek, moet die doeanegesag eers— 5 10 (a) die persoon aan wie die uitstelvoordeel toegeken is by wyse van 15 geregistreerde pos of veilige elektroniese verbinding in kennis stel van— (i) die voorgenome opskorting of intrekking; en (ii) die redes vir die voorgenome opskorting of intrekking; en (b) aan die persoon aan wie die uitstelvoordeel verleen is ’n geleentheid bied om vertoë oor die voorgenome opskorting of intrekking te rig binne drie werksdae vanaf die datum waarop die kennisgewing bedoel in paragraaf (a) aan die persoon gepos of versend is, saamgelees met artikel 908 van die Wet op Doeanebeheer.34 (6) Die doeanegesag kan ondanks subartikel (5) ’n uitstelvoordeel met onmiddellike effek opskort indien omstandighede dit vereis, maar in so ’n geval is die persoon aan wie die uitstelvoordeel verleen is, geregtig om vertoë aan die doeanegesag oor die opskorting te rig binne drie werksdae nadat die voordeel van uitstel opgeskort is, saamgelees met artikel 908 van die Wet op Doeanebeheer.35 (7) Indien die doeanegesag besluit om ’n uitstelvoordeel op te skort of in te trek, moet die doeanegesag— (a) die persoon aan wie die uitstelvoordeel verleen is ooreenkomstig artikel 912 van die Wet op Doeanebeheer van die besluit in kennis stel, en aandui— (i) vir watter tydperk die voordeel opgeskort word; of (ii) van watter datum af die voordeel ingetrek word; en in die kennisgewing die persoon se aandag vestig op die feit dat appèl ingevolge Hoofstuk 37 van die Wet op Doeanebeheer teen die besluit aangeteken kan word, indien so ’n appèl in die omstandighede van die besluit beskikbaar is. (b) Deel 2 Betaling en verhaal van reg Reg vestig skuld aan Kommissaris ten bate van Nasionale Inkomstefonds
  5. 26

    Enige reg ingevolge hierdie Wet betaalbaar—

    Verify source ↗

    Fees payable under this Act are debts owed to the Commissioner for the National Revenue Fund, and import duty on taxable imported goods cleared for home use must be paid by the person clearing the goods.

    26. Enige reg ingevolge hierdie Wet betaalbaar— (a) is ’n skuld aan die Kommissaris verskuldig ten bate van die Nasionale Inkomstefonds; en (b) moet betaal word aan, of verhaal word deur, die Kommissaris ooreenkomstig hierdie Hoofstuk en enige ander tersaaklike bepalings van hierdie Wet36 en die Wet op Doeanebeheer. Betaling van invoerreg op belasbare goedere geklaar vir binnelandse gebruik 27. (1) Invoerreg betaalbaar op ingevoerde belasbare goedere wat geklaar word vir binnelandse gebruik kragtens Hoofstuk 8 van die Wet op Doeanebeheer of vir ’n doeaneprosedure bedoel in artikel 22(1)(b), moet betaal word deur die persoon wat die goedere klaar.37
  6. 34

    Artikel 228 maak artikel 908 van die Wet op Doeanebeheer op hierdie Wet van toepassing.

    Verify source ↗

    This provision makes article 908 of the Customs Control Act apply to this Act.

    34. Artikel 228 maak artikel 908 van die Wet op Doeanebeheer op hierdie Wet van toepassing.
  7. 35

    Artikel 228 maak artikel 908 van die Wet op Doeanebeheer op hierdie Wet van toepassing.

    Verify source ↗

    This section makes article 908 of the Customs Control Act apply to this Act.

    35. Artikel 228 maak artikel 908 van die Wet op Doeanebeheer op hierdie Wet van toepassing.
  8. 36

    Kyk artikel 223 wanneer skuld nie betaal is voor of op die sperdatum vir betaling nie.

    Verify source ↗

    When a debt has not been paid by the due date, this section directs the reader to article 223.

    36. Kyk artikel 223 wanneer skuld nie betaal is voor of op die sperdatum vir betaling nie.
  9. 37

    Kyk artikel 166 van die Wet op Doeanebeheer vir die persoon wat goedere klaar.

    Verify source ↗

    The Commissioner may demand and recover import duty from specified people if the duty is not paid on time.

    37. Kyk artikel 166 van die Wet op Doeanebeheer vir die persoon wat goedere klaar. 20 25 30 35 40 45 50 50 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 50 (2) If the duty on the goods is not paid on or before the due date, the Commissioner may recover the duty from— (a) the person who is in terms of subsection (1) obliged to pay the duty and who failed to pay the duty; (b) any person who is an importer in relation to the goods, or if that person is not 5 located in the Republic,38 from— that person; or the registered agent of that person representing that person in the Republic; (i) (ii) (c) a person who, at the time of clearance of the goods, is the owner of the goods, or if that person is not located in the Republic, from— 10 (i) (ii) that person; or the registered agent of that person representing that person in the Republic; (d) a customs broker who submitted the clearance declaration in respect of the 15 (e) goods, subject to section 39; or any security covering those goods provided by any of the persons referred to in paragraphs (a), (b), (c) and (d). 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 20 28. (1) If dutiable goods imported otherwise than through, or off-loaded otherwise than at, a place of entry, are in terms of section 42(2) of the Customs Control Act for tax purposes regarded to be cleared for home use under Chapter 8 of that Act, the Commissioner must demand payment of any import duty payable on the goods39— (a) (b) from the person who, whilst in physical control of the goods, committed the breach of the Customs Control Act, or was responsible for the act,40 on account of which the goods were regarded to be cleared for home use; if the person referred to in paragraph (a) is a carrier not located in the Republic,41 from— (i) (ii) that carrier; or the registered agent of that carrier representing that carrier in the Republic; or (c) from any person who is an importer in relation to the goods, or if that person is not located in the Republic, from— (i) (ii) that person; or the registered agent of that person representing that person in the Republic. (2) If the duty on the goods is not paid on or before the due date, the Commissioner may recover the duty from— (a) the person from whom payment of the duty was demanded in terms of subsection (1) and who failed to pay the duty; (b) any other person referred to in subsection (1); or (c) any security covering those goods provided by any of the persons referred to in subsection (1). 25 30 35 40 Recovery of import duty when non-cleared dutiable goods are regarded cleared for home use 45 29. (1) If no clearance declaration is in terms of section 90(1) or (3) of the Customs Control Act submitted in respect of imported dutiable goods to which section 89 of that Act applies within the period or at the time applicable to the goods, or if the goods are diverted for home use before the expiry of that period, and the goods are in terms of section 92(1) of that Act for tax purposes regarded to be cleared for home use under 50
  10. 38

    See section 1(3)(a) of the Customs Control Act.

    Verify source ↗

    This section points readers to section 1(3)(a) of the Customs Control Act.

    38. See section 1(3)(a) of the Customs Control Act.
  11. 39

    See section 152(2) of the Customs Control Act.

    Verify source ↗

    This section directs the reader to section 152(2) of the Customs Control Act.

    39. See section 152(2) of the Customs Control Act.
  12. 40

    See section 1(4).

    Verify source ↗

    This section directs the reader to section 1(4).

    40. See section 1(4).
  13. 41

    See section 1(3)(a) of the Customs Control Act.

    Verify source ↗

    If import duty is not paid by the due date, the Commissioner may recover it from specified persons or from security posted for the goods.

    41. See section 1(3)(a) of the Customs Control Act. STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 51 Wet No. 30 van 2014 51 (2) Indien die reg op die goedere nie betaal word voor die sperdatum vir betaling nie, kan die Kommissaris die reg verhaal van— (a) die persoon wat ingevolge subartikel (1) verplig is om die reg te betaal en wat versuim het om die reg te betaal; (b) enige persoon wat ’n invoerder met betrekking tot die goedere is of, indien 5 daardie persoon nie in die Republiek gesetel is nie,38 van— (i) daardie persoon; of (ii) die geregistreerde agent van daardie persoon wat daardie persoon in die Republiek verteenwoordig; (c) ’n persoon wat, tydens klaring van die goedere, die eienaar van die goedere is of, indien daardie persoon nie in die Republiek gesetel is nie, van— (i) daardie persoon; of (ii) die geregistreerde agent van daardie persoon wat daardie persoon in die Republiek verteenwoordig; (d) (e) ’n doeanemakelaar wat die klaringsbrief ten opsigte van die goedere ingedien het, behoudens artikel 39; of enige sekuriteit wat ter dekking van daardie goedere gestel is deur enige van die persone bedoel in paragrawe (a), (b), (c) en (d). 10 15 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 20 28. (1) Indien belasbare goedere ingevoer anders as deur, of afgelaai anders as by, ’n plek van toegang ingevolge artikel 42(2) van die Wet op Doeanebeheer vir belastingdoeleindes geag word vir binnelandse gebruik kragtens Hoofstuk 8 van daardie Wet geklaar te wees, moet die Kommissaris betaling van enige invoerreg betaalbaar op die goedere39 eis— (a) van enige persoon wat, terwyl daardie persoon in fisiese beheer van die goedere was, die breuk van die Wet op Doeanebeheer begaan het, of verantwoordelik was vir die handeling,40 op grond waarvan die goedere geag word vir binnelandse gebruik geklaar te wees; indien die persoon bedoel in paragraaf (a) ’n vervoerder is wat nie in die Republiek gesetel is nie,41 van— (i) daardie vervoerder; of (ii) die geregistreerde agent van daardie vervoerder wat die vervoerder in die (b) 25 30 Republiek verteenwoordig; of (c) van enige persoon wat ’n invoerder met betrekking tot die goedere is of, 35 indien daardie persoon nie in die Republiek gesetel is nie, van— (i) daardie persoon; of (ii) die geregistreerde agent van daardie persoon wat daardie persoon in die Republiek verteenwoordig. (2) Indien die reg op die goedere nie betaal word op of voor die sperdatum vir betaling 40 nie, kan die Kommissaris die reg verhaal van— (a) die persoon van wie betaling van die reg ingevolge subartikel (1) geëis is en wat versuim het om die reg te betaal; (b) enige ander persoon in subartikel (1) bedoel; of (c) enige sekuriteit wat ter dekking van daardie goedere gestel is deur enige van die persone in subartikel (1) bedoel. 45 Verhaling van invoerreg wanneer nie-geklaarde belasbare goedere geag word vir binnelandse gebruik geklaar te wees 29. (1) Indien geen klaringsbrief ingevolge artikel 90(1) of (3) van die Wet op Doeanebeheer ten opsigte van ingevoerde belasbare goedere waarop artikel 89 van daardie Wet van toepassing is, ingedien is binne die tydperk of op die tyd van toepassing op die goedere nie, of indien die goedere voor die verstryking van daardie tydperk afgewend is vir binnelandse gebruik, en die goedere vir belastingdoeleindes geag word 50
  14. 38

    Kyk artikel 1(3)(a) van die Wet op Doeanebeheer.

    Verify source ↗

    This section cross-refers the reader to article 1(3)(a) of the Customs Control Act.

    38. Kyk artikel 1(3)(a) van die Wet op Doeanebeheer.
  15. 39

    Kyk artikel 152(2) van die Wet op Doeanebeheer.

    Verify source ↗

    This section directs the reader to section 152(2) of the Customs Control Act.

    39. Kyk artikel 152(2) van die Wet op Doeanebeheer.
  16. 40

    Kyk artikel 1(4).

    Verify source ↗

    This section points the reader to article 1(4).

    40. Kyk artikel 1(4).
  17. 41

    Kyk artikel 1(3)(a) van die Wet op Doeanebeheer.

    Verify source ↗

    The Commissioner must demand payment of import duty for certain goods cleared for home use, and may recover the duty if it is not paid by the due date.

    41. Kyk artikel 1(3)(a) van die Wet op Doeanebeheer. 52 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 52 Chapter 8 of that Act, the Commissioner must demand payment of any import duty payable on the goods42 from— (a) any person who is an importer in relation to the goods, or if that person is not located in the Republic,43 from— that person; or the registered agent of that person representing that person in the Republic; or (i) (ii) the person who, whilst in physical control of the goods, committed the breach of the Customs Control Act, or was responsible for the act,44 on account of which the goods were regarded to be cleared for home use. (b) (2) If the duty on the goods is not paid on or before the due date, the Commissioner may recover the duty from— (a) the person from whom payment of the duty was demanded in terms of subsection (1) and who failed to pay the duty; (b) any other person referred to in subsection (1); or (c) any security covering those goods provided by any of the persons referred to in subsection (1). Recovery of import duty when dutiable goods under customs procedure are regarded cleared for home use 30. (1) If imported dutiable goods under a customs procedure, other than the stores procedure, are in terms of a provision of the Customs Control Act45 for tax purposes regarded to be cleared for home use under Chapter 8 of that Act, the Commissioner must demand payment of any import duty payable on the goods— (a) (b) (c) from the person who cleared or is clearing the goods for that customs procedure; from the person who, whilst in physical control of the goods, committed the breach of the Customs Control Act, or was responsible for the act,46 on account of which the goods were regarded to be cleared for home use; if the person referred to in paragraph (b) is a carrier not located in the Republic,47 from— (i) (ii) that carrier; or the registered agent of that carrier representing that carrier in the Republic; 5 10 15 20 25 30 (d) from any person who is an importer in relation to the goods, or if that person is not located in the Republic, from— 35 (i) (ii) that person; or the registered agent of that person representing that person in the Republic; (e) from a person who, at the time of clearance of the goods for that customs procedure, is the owner of the goods, or if that person is not located in the Republic, from— 40 (i) (ii) that person; or the registered agent of that person representing that person in the Republic; or (f) from a customs broker who submitted the clearance declaration in respect of the goods, subject to section 39. 45 (2) If the duty on the goods is not paid on or before the due date, the Commissioner may recover the duty from— (a) the person from whom payment of the duty was demanded in terms of subsection (1) and who failed to pay the duty; (b) any other person referred to in subsection (1); or 50

Part

Chapter 8 of that Act, the Commissioner must demand payment of any import duty

  1. 42

    See section 153(2) of the Customs Control Act.

    Verify source ↗

    This section refers the reader to section 153(2) of the Customs Control Act.

    42. See section 153(2) of the Customs Control Act.
  2. 43

    See section 1(3)(a) of the Customs Control Act.

    Verify source ↗

    This section refers readers to section 1(3)(a) of the Customs Control Act.

    43. See section 1(3)(a) of the Customs Control Act.
  3. 44

    See section 1(4).

    Verify source ↗

    This section points to section 1(4).

    44. See section 1(4).
  4. 45

    See section 112 of the Customs Control Act.

    Verify source ↗

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

    45. See section 112 of the Customs Control Act.
  5. 46

    See section 1(4).

    Verify source ↗

    This section refers the reader to section 1(4).

    46. See section 1(4).
  6. 47

    See section 1(3)(a) of the Customs Control Act.

    Verify source ↗

    The Commissioner must demand payment of import duty on certain goods and may recover it if it is not paid by the due date.

    47. See section 1(3)(a) of the Customs Control Act. STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 53 Wet No. 30 van 2014 53 vir binnelandse gebruik ingevolge Hoofstuk 8 van daardie Wet geklaar te wees, moet die Kommissaris betaling van enige invoerreg betaalbaar op die goedere42 eis van— (a) enige persoon wat ’n invoerder met betrekking tot die goedere is, of indien daardie persoon nie in die Republiek gesetel is43 nie, van— (i) daardie persoon; of (ii) die geregistreerde agent van daardie persoon wat daardie persoon in die Republiek verteenwoordig; of (b) die persoon wat, terwyl in fisiese beheer van die goedere, die breuk van die Wet op Doeanebeheer begaan het, of verantwoordelik was vir die handeling,44 op grond waarvan die goedere geag word vir binnelandse gebruik geklaar te wees. (2) Indien die reg op die goedere nie betaal word op of voor die sperdatum vir betaling nie, kan die Kommissaris die reg verhaal van— (a) die persoon van wie betaling van die reg ingevolge subartikel (1) geëis is en wat versuim het om die reg te betaal; (b) enige ander persoon in subartikel (1) bedoel; of (c) enige sekuriteit wat ter dekking van daardie goedere gestel is deur enige van die persone bedoel in subartikel (1). 5 10 15 Verhaling van invoerreg wanneer belasbare goedere onder doeaneprosedure geag word vir binnelandse gebruik geklaar te wees 20 30. (1) Indien ingevoerde belasbare goedere onder ’n doeaneprosedure, behalwe die voorradeprosedure, ingevolge ’n bepaling van die Wet op Doeanebeheer45 vir belastingdoeleindes geag word vir binnelandse gebruik kragtens Hoofstuk 8 van daardie Wet geklaar te wees, moet die Kommissaris betaling van enige invoerreg betaalbaar op die goedere eis— (a) van die persoon wat die goedere vir daardie doeaneprosedure geklaar het of klaar; (b) van die persoon wat, terwyl daardie persoon in fisiese beheer van die goedere was, die breuk van die Wet op Doeanebeheer begaan het, of verantwoordelik was vir die handeling,46 op grond waarvan die goedere geag word vir binnelandse gebruik geklaar te wees; indien die persoon bedoel in paragraaf (b) ’n vervoerder is wat nie in die Republiek gesetel is47 nie, van— (i) daardie vervoerder; of (ii) die geregistreerde agent van daardie vervoerder wat daardie vervoerder (c) in die Republiek verteenwoordig; (d) van enige persoon wat ’n invoerder met betrekking tot die goedere is, of indien daardie persoon nie in die Republiek gesetel is nie, van— (i) daardie persoon; of (ii) die geregistreerde agent van daardie persoon wat daardie persoon in die Republiek verteenwoordig; (e) van ’n persoon wat ten tye van die klaring van die goedere vir daardie doeaneprosedure die eienaar van die goedere is, of indien so iemand nie in die Republiek gesetel is nie, van— (i) daardie persoon; of (ii) die geregistreerde agent van daardie persoon wat daardie persoon in die Republiek verteenwoordig; of 25 30 35 40 45 (f) van ’n doeanemakelaar wat die klaringsbrief ten opsigte van die goedere ingedien het, behoudens artikel 39. (2) Indien die reg op die goedere nie betaal word op of voor die sperdatum vir betaling 50 nie, kan die Kommissaris die reg verhaal van— (a) die persoon van wie betaling van die reg ingevolge subartikel (1) geëis is en wat versuim het om die reg te betaal; (b) enige ander persoon in subartikel (1) bedoel; of
  7. 42

    Kyk artikel 153(2) van die Wet op Doeanebeheer.

    Verify source ↗

    This section refers the reader to section 153(2) of the Customs Control Act.

    42. Kyk artikel 153(2) van die Wet op Doeanebeheer.
  8. 43

    Kyk artikel 1(3)(a) van die Wet op Doeanebeheer.

    Verify source ↗

    This section only refers the reader to article 1(3)(a) of the Customs Control Act.

    43. Kyk artikel 1(3)(a) van die Wet op Doeanebeheer.
  9. 44

    Kyk artikel 1(4).

    Verify source ↗

    This section refers the reader to article 1(4).

    44. Kyk artikel 1(4).
  10. 45

    Kyk artikel 112 van die Wet op Doeanebeheer.

    Verify source ↗

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

    45. Kyk artikel 112 van die Wet op Doeanebeheer.
  11. 46

    Kyk artikel 1(4).

    Verify source ↗

    This provision tells the reader to see section 1(4).

    46. Kyk artikel 1(4).
  12. 47

    Kyk artikel 1(3)(a) van die Wet op Doeanebeheer.

    Verify source ↗

    The Commissioner must demand import duty in specified home-use cases, may recover unpaid duty from listed persons or security, and the person clearing goods must pay export duty when goods are cleared for export.

    47. Kyk artikel 1(3)(a) van die Wet op Doeanebeheer. 54 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 54 (c) any security covering those goods provided— (i) by any of the persons referred to in subsection (1); or (ii) in the case of goods cleared for the temporary admission procedure in terms of international customs arrangements, by the guaranteeing association which guaranteed the CPD or ATA carnet in terms of which the goods were or are being cleared. Recovery of import duty when dutiable goods under stores procedure are regarded cleared for home use 31. (1) If imported dutiable goods under the stores procedure on board a foreign-going vessel or aircraft or cross-border train referred to in section 334(2) of the Customs Control Act, are in terms of section 112, 356 or 357 of that Act for tax purposes regarded to be cleared for home use under Chapter 8 of that Act, the Commissioner must demand payment of any import duty payable on the goods from— (a) (b) the on-board operator of the vessel, aircraft or train; or the carrier in charge of the vessel, aircraft or train, or if the carrier is not located in the Republic,48 from— that carrier; or the registered agent of that carrier representing that carrier in the Republic. (i) (ii) 5 10 15 (2) If the duty on the goods referred to in subsection (1) is not paid on or before the 20 due date, the Commissioner may recover the duty from— (a) the person from whom payment of the duty was demanded in terms of subsection (1) and who failed to pay the duty; (b) any other person referred to in subsection (1); or (c) any security covering those goods provided by any of the persons referred to in subsection (1). (3) If imported dutiable goods not in free circulation and cleared for supply under the stores procedure, but not yet supplied, to a foreign-going vessel or aircraft or cross-border train referred to in section 334(2) of the Customs Control Act, are in terms of section 112 of that Act for tax purposes regarded to be cleared for home use under Chapter 8 of that Act, the Commissioner must demand payment of any import duty payable on the goods from— (a) (b) (c) the person who cleared or is clearing the goods for the stores procedure; the person who, whilst in physical control of the goods, committed the breach of the Customs Control Act, or was responsible for the act,49 on account of which the goods were regarded to have been cleared for home use; or a customs broker who submitted the clearance declaration in respect of the goods, subject to section 39. (4) If the duty on the goods referred to in subsection (3) is not paid on or before the due date, the Commissioner may recover the duty from— (a) the person from whom payment of the duty was demanded in terms of subsection (3) and who failed to pay the duty; (b) any other person referred to in subsection (3); or (c) any security covering those goods provided by any of the persons referred to in subsection (3). Payment of export duty on dutiable goods cleared for outright export or customs procedure attracting export duty 32. (1) Export duty payable on dutiable goods being cleared for outright export or a customs procedure referred to in section 23(1)(b) must be paid by the person clearing the goods.50 (2) If the duty on the goods is not paid on or before the due date, the Commissioner may recover the duty from—
  13. 48

    See section 1(3)(a) of the Customs Control Act.

    Verify source ↗

    This section points to section 1(3)(a) of the Customs Control Act.

    48. See section 1(3)(a) of the Customs Control Act.
  14. 49

    See section 1(4).

    Verify source ↗

    This section refers the reader to section 1(4).

    49. See section 1(4).
  15. 50

    See section 166 of the Customs Control Act for person clearing goods.

    Verify source ↗

    The Commissioner can demand and recover import duty in certain warehousing scenarios, and the person who clears taxable goods for direct export or a listed customs procedure must pay export duty.

    50. See section 166 of the Customs Control Act for person clearing goods. 25 30 35 40 45 50 STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 55 Wet No. 30 van 2014 55 (c) enige sekuriteit wat ter dekking van daardie goedere gestel is— (i) deur enige van die persone bedoel in subartikel (1); of (ii) in die geval van goedere geklaar ingevolge internasionale doeanereëlings vir die prosedure vir tydelike toegang, deur die vrywaringsvereniging wat die CPD of ATA carnet ingevolge waarvan die goedere geklaar is of word, gewaarborg het. Verhaling van invoerreg wanneer belasbare goedere onder voorradeprosedure geag word vir binnelandse gebruik geklaar te wees 31. (1) Indien ingevoerde belasbare goedere onder die voorradeprosedure aan boord van ’n land-uitgaande vaartuig of vliegtuig of oor-grens trein bedoel in artikel 334(2) van die Wet of Doeanebeheer ingevolge artikel 112, 356 of 357 van daardie Wet vir belastingdoeleindes geag word vir binnelandse gebruik kragtens Hoofstuk 8 van daardie Wet geklaar te wees, moet die Kommissaris betaling van enige invoerreg betaalbaar op die goedere eis van— 5 10 (a) die aanboord operateur van die vaartuig, vliegtuig of trein; of (b) die vervoerder in beheer van die vaartuig, vliegtuig of trein of, indien die 15 vervoerder nie in die Republiek gesetel is nie,48 van— (i) daardie vervoerder; of (ii) die geregistreerde agent van daardie vervoerder wat daardie vervoerder in die Republiek verteenwoordig. (2) Indien die reg op die goedere bedoel in subartikel (1) nie betaal is op of voor die sperdatum vir betaling nie, kan die die Kommissaris die reg verhaal van— (a) die persoon van wie betaling van die reg ingevolge subartikel (1) geëis is en wat versuim het om die reg te betaal; (b) enige ander persoon in subartikel (1) bedoel; of (c) enige sekuriteit wat ter dekking van daardie goedere gestel is deur enige van die persone in subartikel (1) bedoel. (3) Indien ingevoerde belasbare goedere nie in vry sirkulasie nie en geklaar onder die voorradeprosedure vir verskaffing, maar wat nog nie verskaf is nie, aan ’n land- uitgaande vaartuig of vliegtuig of oor-grens trein bedoel in artikel 334(2) van die Wet op Doeanebeheer, ingevolge artikel 112 van daardie Wet vir belasingdoeleindes geag word vir binnelandse gebruik kragtens Hoofstuk 8 van daardie Wet geklaar te wees, moet die Kommissaris betaling van enige invoerreg betaalbaar op die goedere eis van— (a) die persoon wat die goedere vir die voorradeprosedure geklaar het, of klaar; (b) iemand wat, terwyl in fisiese beheer van die goedere, die breuk van die Wet op Doeanebeheer begaan het, of verantwoordelik was vir die handeling,49 op grond waarvan die goedere geag word vir binnelandse gebruik geklaar te wees; of ’n doeanemakelaar wat die klaringsbrief ten opsigte van die goedere ingedien het, behoudens artikel 39. (c) (4) Indien die reg op die goedere bedoel in subartikel (3) nie betaal is op of voor die sperdatum vir betaling nie, kan die Kommissaris die reg verhaal van— (a) die persoon van wie betaling van die reg ingevolge subartikel (3) geëis is en wat versuim het om die reg te betaal; (b) enige ander persoon in subartikel (3) bedoel; of (c) enige sekuriteit wat ter dekking van daardie goedere gestel is deur enige van die persone in subartikel (3) bedoel. 20 25 30 35 40 45 Betaling van uitvoerreg op belasbare goedere geklaar vir regstreekse uitvoer of doeaneprosedures wat goedere aan uitvoerreg blootstel 32. (1) Uitvoerreg betaalbaar op belasbare goedere wat vir regstreekse uitvoer of ’n doeaneprosedure bedoel in artikel 23(1)(b) geklaar word, moet betaal word deur die persoon wat die goedere klaar.50 (2) Indien die reg op die goedere nie betaal word op of voor die sperdatum vir betaling 50 nie, kan die Kommissaris die reg verhaal van—
  16. 48

    Kyk artikel 1(3)(a) van die Wet op Doeanebeheer.

    Verify source ↗

    This provision refers the reader to article 1(3)(a) of the Customs Control Act.

    48. Kyk artikel 1(3)(a) van die Wet op Doeanebeheer.
  17. 49

    Kyk artikel 1(4).

    Verify source ↗

    This section tells the reader to look at article 1(4).

    49. Kyk artikel 1(4).
  18. 50

    Kyk artikel 166 van die Wet op Doeanebeheer vir die persoon wat goedere klaar.

    Verify source ↗

    The Commissioner must demand payment of export duty in specified export-clearance cases and may recover unpaid duty from listed persons or security.

    50. Kyk artikel 166 van die Wet op Doeanebeheer vir die persoon wat goedere klaar. 56 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 56 (a) the person who is in terms of subsection (1) obliged to pay the duty and who failed to pay the duty; (c) (b) any person who is an exporter in relation to the goods, or if that person is not located in the Republic,51 from that person or the registered agent of that person representing that person in the Republic; a person who, at the time of clearance of the goods, is the owner of the goods, or if that person is not located in the Republic, from that person or the registered agent of that person representing that person in the Republic; (d) a customs broker who submitted the clearance declaration in respect of the 5 (e) goods, subject to section 39; or any security covering those goods provided by any of the persons referred to in paragraphs (a), (b), (c) and (d). 10 Recovery of export duty when dutiable goods exported or loaded otherwise than through or at place of exit are regarded cleared for outright export 33. (1) If dutiable goods exported or in the process of being exported otherwise than through, or loaded otherwise than at, a place of exit, are in terms of section 42(3) of the Customs Control Act for tax purposes regarded to be cleared for outright export, the Commissioner must demand payment of any export duty payable on the goods52— (a) (b) from the person who whilst in physical control of the goods committed the breach of the Customs Control Act, or was responsible for the act,53 on account of which the goods were regarded to be cleared for outright export; if the person referred to in paragraph (a) is a carrier not located in the Republic,54 from— (i) (ii) that carrier; or the registered agent of that carrier representing that carrier in the Republic; or (c) from any person who is an exporter in relation to the goods, or if that person is not located in the Republic, from— (i) (ii) that person; or the registered agent of that person representing that person in the Republic. (2) If the duty on the goods is not paid on or before the due date, the Commissioner may recover the duty from— (a) the person from whom payment of the duty was demanded in terms of subsection (1) and who failed to pay the duty; (b) any other person referred to in subsection (1); or (c) any security covering those goods provided by any of the persons referred to in subsection (1). 15 20 25 30 35 Recovery of export duty when non-cleared dutiable goods in free circulation are regarded cleared for outright export 40 34. (1) If dutiable goods in free circulation that have been exported or are being exported without clearance as required by sections 93 and 94 of the Customs Control Act, are in terms of section 96(1)(b) of that Act for tax purposes regarded to be cleared for outright export, the Commissioner must demand payment of any export duty payable on the goods55 from— (a) any person who is an exporter in relation to the goods, or if that person is not 45 located in the Republic,56 from— that person; or (i)
  19. 51

    See section 1(3)(a) of the Customs Control Act.

    Verify source ↗

    This section points to section 1(3)(a) of the Customs Control Act.

    51. See section 1(3)(a) of the Customs Control Act.
  20. 52

    See section 157(2) of the Customs Control Act.

    Verify source ↗

    This section points readers to section 157(2) of the Customs Control Act.

    52. See section 157(2) of the Customs Control Act.
  21. 53

    See section 1(4).

    Verify source ↗

    This section directs the reader to section 1(4).

    53. See section 1(4).
  22. 54

    See section 1(3)(a) of the Customs Control Act.

    Verify source ↗

    This section points readers to section 1(3)(a) of the Customs Control Act.

    54. See section 1(3)(a) of the Customs Control Act.
  23. 55

    See section 158(2) of the Customs Control Act.

    Verify source ↗

    This section points readers to section 158(2) of the Customs Control Act.

    55. See section 158(2) of the Customs Control Act.
  24. 56

    See section 1(3)(a) of the Customs Control Act.

    Verify source ↗

    The Commissioner must demand payment of export duty in specified cases where goods are treated as cleared for direct export.

    56. See section 1(3)(a) of the Customs Control Act. STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 57 Wet No. 30 van 2014 57 (a) die persoon wat ingevolge subartikel (1) verplig is om die reg te betaal en wat (b) (c) (d) (e) versuim het om die reg te betaal; ’n persoon wat ’n uitvoerder met betrekking tot die goedere is of, indien so ’n persoon nie in die Republiek gesetel is nie,51 van daardie persoon of die geregistreerde agent van daardie persoon wat daardie persoon in die Republiek verteenwoordig; ’n persoon wat ten tye van klaring van die goedere die eienaar van die goedere is of, indien daardie persoon nie in die Republiek gesetel is nie, van daardie persoon of die geregistreerde agent van daardie persoon wat daardie persoon in die Republiek verteenwoordig; ’n doeanemakelaar wat die klaringsbrief ten opsigte van die goedere ingedien het, behoudens artikel 39; of enige sekuriteit wat ter dekking van daardie goedere gestel is deur enige van die persone in paragrawe (a), (b), (c) en (d) bedoel. 5 10 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 15 33. (1) Indien belasbare goedere wat uitgevoer, in die proses van uitvoer, of gelaai is anders as deur of by ’n plek van uitgang, vir belastingdoeleindes ingevolge artikel 42(3) van die Wet op Doeanebeheer geag word vir regstreekse uitvoer geklaar te wees, moet die Kommissaris betaling van enige uitvoerreg betaalbaar op die goedere52 eis— (a) van die persoon wat, terwyl daardie persoon in fisiese beheer van die goedere was, die breuk van die Wet op Doeanebeheer begaan het, of verantwoordelik was vir die handeling,53 op grond waarvan die goedere geag word vir regstreekse uitvoer geklaar te wees; indien die persoon bedoel in paragraaf (a) ’n vervoerder is wat nie in die Republiek gesetel54 is nie, van— (i) daardie persoon; of (ii) die geregistreerde agent van daardie persoon wat daardie persoon in die (b) 20 25 Republiek verteenwoordig; of (c) van enige persoon wat ’n uitvoerder ten opsigte van die goedere is of, indien 30 daardie persoon nie in die Republiek gesetel is nie, van— (i) daardie persoon; of (ii) die geregistreerde agent van daardie persoon wat daardie persoon in die Republiek verteenwoordig. (2) Indien die reg op die goedere nie betaal is op of voor die sperdatum vir betaling 35 nie, kan die Kommissaris die reg verhaal van— (a) die persoon van wie betaling van die reg ingevolge subartikel (1) geëis is en wat versuim het om die reg te betaal; (b) enige ander persoon in subartikel (1) bedoel; of (c) enige sekuriteit wat ter dekking van daardie goedere gestel is deur enige van die persone in subartikel (1) bedoel. 40 Verhaling van uitvoerreg wanneer nie-geklaarde belasbare goedere in vry sirkulasie geag word vir regstreekse uitvoer geklaar te wees 34. (1) Indien belasbare goedere in vry sirkulasie wat sonder klaring soos vereis ingevolge artikels 93 en 94 van die Wet op Doeanebeheer uitgevoer of in die proses van uitvoer is, vir belastingdoeleindes ingevolge artikel 96(1)(b) van daardie Wet geag word vir regstreekse uitvoer geklaar te wees, moet die Kommissaris betaling van enige uitvoerreg betaalbaar op die goedere55 eis van— (a) enige persoon wat ’n uitvoerder met betrekking tot die goedere is of, indien so ’n persoon nie in die Republiek gesetel56 is nie, van— (i) daardie persoon; of 45 50
  25. 51

    Kyk artikel 1(3)(a) van die Wet op Doeanebeheer.

    Verify source ↗

    This section tells the reader to see article 1(3)(a) of the Customs Control Act.

    51. Kyk artikel 1(3)(a) van die Wet op Doeanebeheer.
  26. 52

    Kyk artikel 157(2) van die wet op Doeanebeheer.

    Verify source ↗

    This section refers the reader to section 157(2) of the Customs Control Act.

    52. Kyk artikel 157(2) van die wet op Doeanebeheer.
  27. 53

    Kyk artikel 1(4).

    Verify source ↗

    This section refers the reader to article 1(4).

    53. Kyk artikel 1(4).
  28. 54

    Kyk artikel 1(3)(a).

    Verify source ↗

    This section refers the reader to section 1(3)(a).

    54. Kyk artikel 1(3)(a).
  29. 55

    Kyk artikel 158(2) van die Wet of Doeanebeheer.

    Verify source ↗

    This section points the reader to section 158(2) of the Act or Customs Control.

    55. Kyk artikel 158(2) van die Wet of Doeanebeheer.
  30. 56

    Kyk artikel 1(3)(a) van die Wet op Doeanebeheer.

    Verify source ↗

    The Commissioner must demand export duty payment in the stated cases, and may recover unpaid duty from the listed persons or security. The listed persons are jointly and severally liable for the duty.

    56. Kyk artikel 1(3)(a) van die Wet op Doeanebeheer. 58 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 58 (ii) the registered agent of that person representing that person in the Republic; or (b) the person who whilst in physical control of the goods committed the breach of the Customs Control Act, or was responsible for the act,57 on account of which the goods were regarded to be cleared for outright export. (2) If the duty on the goods is not paid on or before the due date, the Commissioner may recover the duty from— (a) the person from whom payment of the duty was demanded in terms of subsection (1) and who failed to pay the duty; (b) any other person referred to in subsection (1); or (c) any security covering those goods provided by any of the persons referred to in subsection (1). Recovery of export duty when dutiable goods under customs procedure are regarded cleared for outright export 35. (1) If dutiable goods exported or in the process of being exported under a customs procedure58 are in terms of section 11459 of the Customs Control Act for tax purposes regarded to be cleared for outright export, the Commissioner must demand payment of any export duty payable on the goods from— 5 10 15 (a) the person who cleared or is clearing the goods for that customs procedure; (b) any person who is an exporter in relation to the goods, or if that person is not 20 located in the Republic,60 from— that person; or the registered agent of that person representing that person in the Republic; or (i) (ii) (c) a customs broker who submitted the clearance declaration in respect of the goods, subject to section 39. 25 (2) If the duty on the goods is not paid on or before the due date, the Commissioner may recover the duty from— (a) the person from whom payment of the duty was demanded in terms of subsection (1) and who failed to pay the duty; (b) any other person referred to in subsection (1); or (c) any security covering those goods provided— (i) by any of the persons referred to in subsection (1); or (ii) in the case of goods cleared for the temporary export procedure in terms of international customs arrangements, by the guaranteeing association which guaranteed the CPD or ATA carnet in terms of which the goods were or are being cleared. (3) If compensating products obtained from goods under the outward processing procedure lose their tax free status as outward processed compensating products in terms of section 473 of the Customs Control Act, any import duty payable on the compensating products as imported goods must be paid in accordance with section 27. Joint and several liability for payment of duty 36. (1) When applying sections 27 to 35, the persons mentioned in any of those sections are jointly and severally liable towards the Commissioner for the payment of a duty payable on dutiable goods, and the Commissioner may recover the duty from any one or more or all of those persons. (2) Subsection (1) must in the case of customs brokers be applied subject to section 39. 30 35 40 45
  31. 57

    See section 1(4).

    Verify source ↗

    This section refers the reader to section 1(4).

    57. See section 1(4).
  32. 58

    This relates more specifically to goods exported under the temporary export or outward processing

    Verify source ↗

    This provision says it applies specifically to goods exported under the temporary export or outward processing procedures.

    58. This relates more specifically to goods exported under the temporary export or outward processing procedures.
  33. 59

    See also sections 404 or 471 of the Customs Control Act.

    Verify source ↗

    This section points readers to sections 404 or 471 of the Customs Control Act.

    59. See also sections 404 or 471 of the Customs Control Act.
  34. 60

    See section 1(3)(a) of the Customs Control Act.

    Verify source ↗

    The Commissioner must demand payment of export duty on certain goods and may recover unpaid duty from specified persons or security.

    60. See section 1(3)(a) of the Customs Control Act. STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 59 Wet No. 30 van 2014 59 (ii) die geregistreerde agent van daardie persoon wat daardie persoon in die Republiek verteenwoordig; of (b) die persoon wat, terwyl daardie persoon in fisiese beheer van die goedere was, die breuk van die Wet op Doeanebeheer begaan het, of verantwoordelik was vir die handeling,57 op grond waarvan die goedere geag word vir regstreekse uitvoer geklaar te wees. (2) Indien die reg op die goedere nie betaal word op of voor die sperdatum vir betaling nie, kan die Kommissaris die reg verhaal van— (a) die persoon van wie betaling van die reg ingevolge subartikel (1) geëis is en wat versuim het om die reg te betaal; (b) enige ander persoon in subartikel (1) bedoel; of (c) enige sekuriteit wat ter dekking van daardie goedere gestel is deur enige van die persone in subartikel (1) bedoel. 5 10 Verhaling van uitvoerreg wanneer belasbare goedere onder doeaneprosedure geag word vir regstreekse uitvoer geklaar te wees 15 35. (1) Indien belasbare goedere uitgevoer of in die proses van uitvoer onder ’n doeaneprosedure,58 vir belastingdoeleindes ingevolge artikel 11459 van die Wet op Doeanebeheer geag word vir regstreekse uitvoer geklaar te wees, moet die Kommissaris betaling van enige uitvoerreg betaalbaar op die goedere eis van— (a) die persoon wat die goedere vir daardie doeaneprosedure geklaar het of klaar; (b) enige persoon wat ’n uitvoerder met betrekking tot die goedere is of, indien 20 daardie persoon nie in die Republiek gesetel60 is nie, van— (i) daardie persoon; of (ii) die geregistreerde agent van daardie persoon wat daardie persoon in die Republiek verteenwoordig; of 25 (c) ’n doeanemakelaar wat die klaringsbrief ten opsigte van die goedere ingedien het, behoudens artikel 39. (2) Indien die reg op die goedere nie betaal word op of voor die sperdatum vir betaling nie, kan die Kommissaris die reg verhaal van— (a) die persoon van wie betaling van die reg ingevolge subartikel (1) geëis is en 30 wat versuim het om die reg te betaal; (b) enige ander persoon in subartikel (1) bedoel; of (c) enige sekuriteit wat ter dekking van daardie goedere gestel is— (i) deur enige van die persone in subartikel (1) bedoel; of (ii) in die geval van goedere wat ingevolge internasionale doeanereëlings vir die prosedure vir tydelike uitvoer geklaar is, deur die vrywarings- vereniging wat die CPD of ATA carnet gewaarborg het ingevolge waarvan die goedere geklaar is of word. (3) Indien kompenserende produkte verkry van goedere onder die prosedure vir uitwaartse prosessering hul belastingvry status as uitwaarts geprosesseerde kompenserende produkte ingevolge artikel 473 van die Wet op Doeanebeheer verloor, moet enige invoerreg betaalbaar op die kompenserende produkte as ingevoerde produkte ooreenkomstig artikel 27 betaal word. Gesamentlike en afsonderlike aanspreeklikheid vir betaling van reg 36. (1) By die toepassing van artikels 27 tot 35 is die persone bedoel in enige van daardie artikels gesamentlik en afsonderlik teenoor die Kommissaris aanspreeklik vir die betaling van ’n reg betaalbaar op belasbare goedere, en die Kommissaris kan die reg van enige een of meer van of al daardie persone verhaal. (2) Subartikel (1) moet in die geval van doeanemakelaars behoudens artikel 39 toegepas word.
  35. 57

    Kyk artikel 1(4).

    Verify source ↗

    This section refers the reader to article 1(4).

    57. Kyk artikel 1(4).
  36. 58

    Hierdie het meer spesifiek betrekking op goedere wat uitgevoer word onder die prosedures vir

    Verify source ↗

    This section says it applies more specifically to goods exported under temporary export or outward processing procedures.

    58. Hierdie het meer spesifiek betrekking op goedere wat uitgevoer word onder die prosedures vir tydelike uitvoer of uitwaartse prosessering.
  37. 59

    Kyk ook artikels 404 of 471 van die Wet op Doeanebeheer.

    Verify source ↗

    This provision directs the reader to sections 404 or 471 of the Customs Control Act.

    59. Kyk ook artikels 404 of 471 van die Wet op Doeanebeheer.
  38. 60

    Kyk artikel 1(3)(a) van die Wet op Doeanebeheer.

    Verify source ↗

    This section directs the reader to article 1(3)(a) of the Customs Control Act.

    60. Kyk artikel 1(3)(a) van die Wet op Doeanebeheer. 35 40 45 50 60 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 Collection of duty from agent 60
  39. 37

    If a person from whom a duty on dutiable goods may be collected in terms of a

    Verify source ↗

    The Commissioner may recover unpaid duty from specified third parties or security in certain cases.

    37. If a person from whom a duty on dutiable goods may be collected in terms of a provision of sections 27 to 35, is not located in the Republic,61 or fails to pay a duty when required to do so, and has not provided security from which the Commissioner may recover the duty, the Commissioner may recover the duty from— (a) the registered agent of that person in the Republic; (b) any person who in connection with those goods— 5 (i) (ii) acted as, or gave out to be, the agent of that person; or acted in a fiduciary capacity; or (c) any security covering those goods that was provided by a person referred to in paragraph (a) or (b). 10 Liability of person managing juristic entity 38. (1) If a person from whom a duty may be collected in terms of a provision of sections 27 to 35, is a juristic entity and that juristic entity fails to pay the duty when required to do so, and has not provided security from which the Commissioner may recover the duty, the Commissioner may recover the duty from a person managing the juristic entity, subject to subsection (2). (2) The Commissioner may proceed to recover the duty from the person managing the 15 juristic entity as contemplated in subsection (1) only— (a) after reasonable steps have been taken to recover the duty from the juristic 20 (b) entity itself; and if the non-payment of the duty has been the direct result of negligence or mismanagement of the juristic entity’s affairs by that person. Limitation on liability of customs broker 39. (1) A customs broker who submitted a clearance declaration on behalf of another person to clear dutiable goods for home use or a customs procedure does not attract liability for payment of any duty on the goods if it is proved that the customs broker— (a) was not a party to the failure to pay the duty; (b) when becoming aware of the failure, promptly notified the customs authority; and took all reasonable steps to prevent the failure. (c) (2) A customs broker who submitted a clearance declaration is not relieved in terms of subsection (1) of liability for payment of a duty if— (a) payment of the duty was deferred in terms of a duty deferment benefit granted (b) (c) to the customs broker; the customs code or the name and physical address of the person on whose behalf the declaration was submitted is not disclosed on the declaration; or the person on whose behalf the declaration was submitted is not located in the Republic and has no registered agent located in the Republic representing that person in the Republic. Duty collected from security
  40. 40

    A person liable in terms of a provision of sections 27 to 37 for a duty payable on

    Verify source ↗

    A person liable for duty on dutiable goods is absolved from liability to the Commissioner if the duty is recovered in full from security covering those goods.

    40. A person liable in terms of a provision of sections 27 to 37 for a duty payable on dutiable goods is absolved from liability towards the Commissioner if the duty is recovered in full from any security covering those goods. Under-payment of duty 25 30 35 40 45 41. (1) The Commissioner must, subject to subsections (2) and (3), correct any under-payment62 of the amount of a duty payable on dutiable goods by recovering the amount of the under-payment from—
  41. 61

    See section 1(3)(a) of the Customs Control Act.

    Verify source ↗

    This section points the reader to section 1(3)(a) of the Customs Control Act.

    61. See section 1(3)(a) of the Customs Control Act.
  42. 62

    For refunds of amounts overcharged see section 64.

    Verify source ↗

    Refunds of amounts overcharged are dealt with in section 64.

    62. For refunds of amounts overcharged see section 64. STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 61 Wet No. 30 van 2014 Invordering van reg van agent 61 37. (1) Indien ’n persoon van wie ’n reg betaalbaar op belasbare goedere ingevolge ’n bepaling van artikels 27 tot 35 ingevorder kan word, nie in die Republiek gesetel61 is nie, of versuim om ’n reg te betaal wanneer betaling geëis word, en so iemand nie sekuriteit gestel het waaruit die Kommissaris die reg kan verhaal nie, kan die Kommissaris die reg verhaal van— (a) die geregistreerde agent van daardie persoon in die Republiek; (b) iemand wat in verband met daardie goedere— (i) as agent opgetree het vir, of voorgegee het om die agent te wees van, daardie persoon; of in ’n fidusiêre hoedanigheid opgetree het; of (ii) enige sekuriteit wat ter dekking van daardie goedere deur ’n persoon bedoel in paragraaf (a) of (b) gestel is. (c) Aanspreeklikheid van persoon wat regsentiteite bestuur 38. (1) Indien ’n persoon van wie ’n reg ingevolge ’n bepaling van artikels 27 tot 35 ingevorder kan word, ’n regsentiteit is en daardie regsentiteit versuim om die reg te betaal wanneer betaling geëis word, en so ’n entiteit nie sekuriteit gestel het waaruit die Kommissaris die reg kan verhaal nie, kan die Kommissaris die reg behoudens subartikel (2) verhaal van ’n persoon wat die regsentiteit bestuur. 5 10 15 (2) Die Kommissaris kan die reg van die persoon wat die regsentiteit bestuur soos in 20 subartikel (1) beoog, verhaal slegs— (a) nadat redelike stappe gedoen is om die reg van die regsentiteit self te verhaal; (b) en indien die nie-betaling van die reg die direkte gevolg was van nalatigheid of wanbestuur van die entiteit se sake deur daardie persoon. 25 Beperking van aanspreeklikheid van doeanemakelaar 39. (1) ’n Doeanemakelaar wat ’n klaringsbrief namens iemand anders ingedien het om belasbare goedere te klaar vir binnelandse gebruik of ’n doeaneprosedure, doen nie aanspreeklikheid vir betaling van enige reg op die goedere op nie indien daar bewys word dat die doeanemakelaar— 30 (a) nie aandadig was aan die versuim om die reg te betaal nie; (b) by bewuswording van die versuim, die doenegesag onverwyld in kennis gestel het; en alle redelike stappe gedoen het om die versuim te voorkom. (c) (2) ’n Doeanemakelaar wat ’n klaringsbrief voorgelê het, is nie ingevolge subartikel 35 (1) van aanspreeklikheid vir betaling van ’n reg onthef nie indien— (a) betaling van die reg uitgestel is ingevolge ’n voordeel van uitstel van reg wat aan die doeanemakelaar verleen is; (b) die doeanekode of die naam en fisiese adres van die persoon namens wie die klaringsbrief ingedien is, nie op die klaringsbrief aangegee word nie; of (c) die persoon namens wie die klaringsbrief ingedien is, nie in die Republiek gesetel is nie en nie ’n geregistreerde agent gesetel in die Republiek het wat daardie persoon in die Republiek verteenwoordig nie. 40 Reg ingevorder uit sekuriteit
  43. 40

    Iemand wat ingevolge ’n bepaling van artikels 27 tot 37 aanpreeklik is vir ’n reg

    Verify source ↗

    A person liable for a duty on taxable goods is relieved from liability to the Commissioner if the duty is fully recovered from security covering the goods.

    40. Iemand wat ingevolge ’n bepaling van artikels 27 tot 37 aanpreeklik is vir ’n reg betaalbaar op belasbare goedere, is van aanspreeklikheid teenoor die Kommissaris onthef indien die reg ten volle verhaal word uit enige sekuriteit wat daardie goedere dek. 45 Kort-betaling van reg 41. (1) Die Kommissaris moet, behoudens subartikels (2) en (3), enige kort-betaling62 van die bedrag van ’n reg betaalbaar op belasbare goedere regstel deur die bedrag van die kort-betaling te verhaal van— 50
  44. 61

    Kyk artikel 1(3)(a) van die Wet op Doeanebeheer.

    Verify source ↗

    This provision directs the reader to section 1(3)(a) of the Customs Control Act.

    61. Kyk artikel 1(3)(a) van die Wet op Doeanebeheer.
  45. 62

    Kyk artikel 64 vir terugbetalings van bedrae wat oorverhaal is.

    Verify source ↗

    The Commissioner may choose whether to recover an under-payment of less than R100. Liability for an under-payment ends if the Commissioner’s claim has prescribed.

    62. Kyk artikel 64 vir terugbetalings van bedrae wat oorverhaal is. 62 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 62 the person who partially paid the duty; (a) (b) any other person from whom the duty could have been recovered in terms of (c) this Part; or any security covering those goods provided by any of the persons referred to in paragraphs (a) and (b). 5 (2) If the amount of an under-payment is less than R100, the Commissioner may but is not obliged to recover the under-payment. (3) Liability for an under-payment of duty on dutiable goods ceases if the Commissioner’s claim in respect of the duty has prescribed.63 When import duty not payable
  46. 42

    No import duty on dutiable goods imported into the Republic is payable—

    Verify source ↗

    Import duty is not payable on dutiable goods imported into the Republic when relief applies, when a customs procedure gives the goods tax-free status for import duty, or when liability for import duty has already ceased under section 20.

    42. No import duty on dutiable goods imported into the Republic is payable— to the extent to which relief of duty applies to the goods; (a) (b) whilst those goods are under a customs procedure, to the extent to which that procedure confers a tax free status on the goods in relation to import duty;64 or if liability for import duty on those goods has ceased in terms of section 20. (c) When export duty not payable
  47. 43

    No export duty on dutiable goods destined for export or exported from the

    Verify source ↗

    Export duty is not payable on dutiable goods destined for export or exported from the Republic, but only to the extent that one of the listed relief conditions applies.

    43. No export duty on dutiable goods destined for export or exported from the Republic is payable— (a) (b) (c) to the extent to which relief of duty applies to the goods; to the extent to which the customs procedure under which those goods are exported confers a tax free status65 on the goods in relation to export duty; or if liability for export duty on those goods has ceased in terms of section 21. Part 3 Payment and recovery of interest and administrative penalty 10 15 20 Interest and administrative penalty constitute debt to Commissioner for credit of National Revenue Fund 25

Part

Part 3

  1. 44

    Any interest in terms of section 45 on the outstanding amount of a duty, any

    Verify source ↗

    Interest on certain unpaid duties and penalties is owed to the Commissioner and must be paid or recovered under the Act.

    44. Any interest in terms of section 45 on the outstanding amount of a duty, any administrative penalty and any interest in terms of section 47 on the outstanding amount of a penalty— (a) is a debt owed to the Commissioner for credit of the National Revenue Fund; and (b) must be paid to or recovered by the Commissioner in accordance with this Chapter and any other applicable provisions of this Act.66 Interest on outstanding duty 45. (1) (a) If an amount of duty assessed in terms of section 83(2)(a) or (b) or re-assessed in terms of section 85(1)(a) or (b) is not paid on or before the due date, that amount bears interest at a rate determined by the Minister from the date the goods acquired a tax due status in terms of Chapter 6 of the Customs Control Act. (b) An amount of duty assessed in terms of section 84(1)(a) bears interest at a rate determined by the Minister from the date the goods acquired a tax due status in terms of Chapter 6 of the Customs Control Act. 30 35 40
  2. 109

    The Commissioner may make public particulars of any tariff determination or

    Verify source ↗

    The Commissioner may publish particulars of tariff determinations or re-determinations, and decide the manner and information included.

    109. The Commissioner may make public particulars of any tariff determination or re-determination in such a manner and containing such information as the Commis- sioner may determine. Rules to facilitate application of this Chapter
  3. 110

    The Commissioner may in terms of section 224 make rules to facilitate the

    Verify source ↗

    The Commissioner may make rules about publishing tariff-determination information, and the Chapter creates offences for certain non-compliance and misleading tariff self-determinations.

    110. The Commissioner may in terms of section 224 make rules to facilitate the implementation of this Chapter, including rules prescribing the circumstances in which information relating to any tariff determination or re-determination may be published, the kind of information that may be published and the manner in which the information must be published. Offences in terms of this Chapter 111. (1) A person clearing goods is guilty of an offence if that person— fails to comply with section 99(1) or (4); (a) (b) makes a tariff self-determination which that person knows is not true or could (c) not reasonably have believed to be true; or in making a tariff self-determination— (i) uses false or misleading information with the intention to mislead; or (ii) omits to use accurate information with the intention to mislead. (2) A person is guilty of an offence if that person fails to comply with a request issued by the customs authority to that person in terms of section 104. (3) An offence referred to in subsection (1)(b) or (c)(i) or (ii) is a Category 1 offence. CHAPTER 7 VALUATION OF GOODS Part 1 Introductory provisions Purpose and application of this Chapter 112. (1) The purpose of this Chapter is— (a) (b) (c) to provide for the valuation of goods for customs purposes; to enforce the use of valuation methods internationally accepted for the valuation of goods for customs purposes;97 and to provide for currency conversions in the valuation of goods for customs purposes. (2) This Chapter applies to all goods imported into or destined for export from the Republic, whether dutiable or not. Relevant international instruments 113. (1) When valuing imported goods in terms of this Chapter, the following international instruments are binding for the purpose of such valuation: (a) Article VII of the General Agreement on Tariffs and Trade, 1994, and the Note to Article VII of that Agreement;

Part

Chapter 6 of the Customs Control Act.

  1. 63

    The Prescription Act determines the period within which civil actions for amounts owing must be

    Verify source ↗

    The Prescription Act sets the time period for starting civil actions for amounts owing.

    63. The Prescription Act determines the period within which civil actions for amounts owing must be instituted.
  2. 64

    See Chapter 6 of the Customs Control Act

    Verify source ↗

    This section directs the reader to Chapter 6 of the Customs Control Act.

    64. See Chapter 6 of the Customs Control Act
  3. 65

    See Chapter 6 of the Customs Control Act.

    Verify source ↗

    This section points readers to Chapter 6 of the Customs Control Act.

    65. See Chapter 6 of the Customs Control Act.
  4. 66

    See section 223 if debt is not paid on or before the due date.

    Verify source ↗

    If a short-payment is under R100, the Commissioner may recover it but does not have to. The provision also says to see section 223 if debt is not paid by the due date.

    66. See section 223 if debt is not paid on or before the due date. STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 63 Wet No. 30 van 2014 63 (a) die persoon wat die reg gedeeltelik betaal het; (b) enige ander persoon van wie die reg ingevolge hierdie Deel verhaal kon word; (c) of enige sekuriteit wat ter dekking van daardie goedere gestel is deur enige van die persone in paragrawe (a) en (b) bedoel. 5 (2) Indien die bedrag van ’n kort-betaling minder as R100 is, kan die Kommissaris die kort-betaling verhaal, maar is nie verplig om dit te doen nie. (3) Aanspreeklikheid vir ’n kort-betaling van reg op belasbare goedere verval indien die Kommissaris se eis ten opsigte van die reg verjaar.63 Wanneer invoerreg nie betaalbaar is nie
  5. 42

    Geen invoerreg is op belasbare goedere ingevoer in die Republiek betaalbaar

    Verify source ↗

    Import duty is not payable on taxable goods in the Republic if relief applies, if the goods are under a customs procedure that gives them duty-free import status, or if liability for import duty ended under section 20.

    42. Geen invoerreg is op belasbare goedere ingevoer in die Republiek betaalbaar nie— (a) (b) (c) insoverre daar verligting van reg op die goedere van toepassing is; terwyl daardie goedere onder ’n doeaneprosedure is, insoverre daardie prosedure ’n belastingvry status met betrekking tot invoerreg aan die goedere verleen;64 of indien aanspreeklikheid vir invoerreg op daardie goedere ingevolge artikel 20 geëindig het. Wanneer uitvoerreg nie betaalbaar is nie 10 15
  6. 43

    Geen uitvoerreg is op belasbare goedere bestem vir uitvoer of uitgevoer uit die

    Verify source ↗

    Export duty is not payable on taxable goods intended for export or exported from the Republic if the stated relief, duty-free customs status, or section 21 ending of liability applies.

    43. Geen uitvoerreg is op belasbare goedere bestem vir uitvoer of uitgevoer uit die 20 Republiek betaalbaar nie— (a) (b) (c) insoverre daar verligting van reg op die goedere van toepassing is; in soverre die doeaneprosedure waaronder daardie goedere uitgevoer word ’n belastingvry status65 met betrekking tot uitvoerreg aan die goedere verleen; of indien aanspreeklikheid vir uitvoerreg op daardie goedere ingevolge artikel 21 geëindig het. 25 Deel 3 Betaling en verhaling van rente en administratiewe boete Rente en administratiewe boete vestig skuld aan Kommissaris ten bate van Nasionale Inkomstefonds 30
  7. 44

    Enige rente ingevolge artikel 45 op die uitstaande bedrag van ’n reg, enige

    Verify source ↗

    Interest on unpaid duty and certain penalties is a debt owed to the Commissioner and must be paid or recovered by the Commissioner; unpaid duty can also attract interest from the specified date.

    44. Enige rente ingevolge artikel 45 op die uitstaande bedrag van ’n reg, enige administratiewe boete en enige rente ingevolge artikel 47 op die uitstaande bedrag van ’n boete— (a) is ’n skuld verskuldig aan die Kommissaris ten bate van die Nasionale Inkomstefonds; en (b) moet betaal word aan of verhaal word deur die Kommissaris ooreenkomstig hierdie Hoofstuk en enige ander tersaaklike bepalings van hierdie Wet.66 Rente op uitstaande reg 45. (1) (a) Indien ’n bedrag van reg soos ingevolge artikel 83(2)(a) of (b) aangeslaan of ingevolge artikel 85(1)(a) of (b) heraangeslaan, nie betaal word voor of op die sperdatum vir betaling nie, loop daardie bedrag rente op teen ’n koers deur die Minister bepaal vanaf die datum waarop die goedere ingevolge Hoofstuk 6 van die Wet op Doeanebeheer ’n belasting betaalbare status verkry het. (b) ’n Bedrag van reg soos ingevolge artikel 84(1)(a) aangeslaan, loop rente op teen ’n koers deur die Minister bepaal vanaf die datum waarop die goedere ingevolge Hoofstuk 6 van die Wet op Doeanebeheer ’n belasting betaalbare status verkry het. 35 40 45
  8. 63

    Die Wet op Verjaring bepaal die tydperk waarbinne siviele gedinge vir verskuldigde bedrae ingestel

    Verify source ↗

    The Prescription Act sets the time limit for bringing civil proceedings to recover debts.

    63. Die Wet op Verjaring bepaal die tydperk waarbinne siviele gedinge vir verskuldigde bedrae ingestel moet word.
  9. 64

    Kyk Hoofstuk 6 van die Wet op Doeanebeheer.

    Verify source ↗

    This section directs the reader to Chapter 6 of the Customs Control Act.

    64. Kyk Hoofstuk 6 van die Wet op Doeanebeheer.
  10. 65

    Kyk Hoofstuk 6 van die Wet op Doeanebeheer.

    Verify source ↗

    This section refers readers to Chapter 6 of the Customs Control Act.

    65. Kyk Hoofstuk 6 van die Wet op Doeanebeheer.
  11. 66

    Kyk artikel 223 wanneer skuld nie betaal word op of voor die sperdatum vir betaling nie.

    Verify source ↗

    This text says to see article 223 if a debt is not paid by the payment due date, and it sets rules for interest and recovery of duties and administrative penalties.

    66. Kyk artikel 223 wanneer skuld nie betaal word op of voor die sperdatum vir betaling nie. 64 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 64 (2) Interest referred to in subsection (1)(a) or (b) must be calculated on daily balances owing and compounded at the end of each month. (3) (a) Interest on an outstanding amount of duty may be recovered as if that interest is part of that duty. (b) The provisions of this Act relating to the recovery of duties apply, with any necessary changes as the context may require, to the recovery of interest payable on an outstanding amount of duty. (4) The Commissioner may on good grounds shown and in such circumstances as the Commissioner may determine exempt a person from paying interest for which that person is liable in terms of subsection (1)(a) or (b) or (2). 5 10 Recovery of administrative penalty 46. (1) If the amount of an administrative penalty, excluding a prosecution avoidance penalty, is not paid on or before the due date, the Commissioner must recover the amount of the penalty, including any interest in terms of section 47 on the outstanding amount of the penalty, from— the person on whom the penalty was imposed; (a) (b) any person who in respect of the goods in connection with which the penalty was imposed— (i) acted as, or gave out to be, the agent of that person; or (ii) acted in a fiduciary capacity; or any security provided by a person referred to in paragraph (a) or (b) covering the goods in connection with which the penalty was imposed. (c) (2) If the person referred to in subsection (1)(a) or (b) is a juristic entity and that juristic entity has not provided security, or sufficient security, from which the Commissioner may recover the penalty and any interest, the Commissioner may recover the penalty and any interest from a person managing the juristic entity, subject to subsection (3). (3) The Commissioner may proceed to recover the penalty and any interest from the person managing the juristic entity as contemplated in subsection (2) only— 15 20 25 (a) after reasonable steps have been taken to recover the penalty and any interest 30 (b) from the juristic entity itself; and if the non-payment of the penalty and any interest has been the direct result of negligence or mismanagement of the juristic entity’s affairs by that person. Interest on outstanding administrative penalty 47. (1) A fixed amount or fixed percentage penalty owed to the Commissioner in terms of this Act and not paid on or before the due date bears interest from that date at a rate determined by the Minister. (2) Interest determined in terms of subsection (1) must be calculated on daily balances 35 owing and compounded at the end of each month. (3) Interest on any outstanding amount of an administrative penalty may be recovered 40 as if that interest is part of the penalty. (4) The Commissioner may on good grounds shown exempt a person from paying interest for which that person is liable in terms of subsection (1) or (2). Under-payment of interest or administrative penalty 48. (1) The Commissioner must, subject to subsection (2), correct any under-payment of any interest or administrative penalty by recovering the amount under-paid from— 45 the person who partially paid that interest or penalty; (a) (b) any other person from whom that interest or penalty could have been (c) recovered in terms of section 45, 46 or 47; or any security provided by a person referred to in paragraphs (a) and (b) covering the goods in connection with which the interest or penalty was imposed. 50 (2) If the amount of an under-payment is less than R100, the Commissioner may but is not obliged to recover the under-payment. STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 65 Wet No. 30 van 2014 65 (2) Rente bedoel in subartikel (1)(a) of (b) moet bereken word op daaglikse verskuldigde saldo’s en aan die einde van elke maand saamgestel word. (3) (a) Rente op ’n uitstaande bedrag van reg kan verhaal word asof daardie rente deel van daardie reg is. (b) Die bepalings van hierdie Wet betreffende die verhaling van regte, met enige nodige veranderinge wat die samehang mag vereis, is van toepassing op die verhaling van rente betaalbaar op ’n uitstaande bedrag van reg. (4) Die Kommissaris kan iemand, by die aanvoer van goeie gronde en in dié omstandighede wat die Kommissaris mag bepaal, onthef van betaling van rente waarvoor so iemand ingevolge subartikel (1)(a) of (b) of (2) aanspreeklik is. 5 10 Verhaling van administratiewe boete 46. (1) Indien die bedrag van ’n administratiewe boete, behalwe ’n boete ter vermyding van vervolging, nie betaal is op of voor die sperdatum vir betaling nie, moet die Kommissaris die bedrag van die boete, tesame met enige rente ingevolge artikel 47 uitstaande op die bedrag van die boete, verhaal van— (a) die persoon aan wie die boete opgelê is; (b) enige persoon wat ten opsigte van die goedere in verband waarmee die boete opgelê is— (i) as agent opgetree het vir, of voorgegee het om die agent te wees van, daardie persoon; of in ’n fidusiêre hoedanigheid opgetree het; of (ii) enige sekuriteit wat ter dekking van daardie goedere deur ’n persoon bedoel in paragraaf (a) of (b) gestel is. (c) (2) Indien die persoon bedoel in subartikel (1)(a) of (b) ’n regsentiteit is en daardie regsentiteit nie sekuriteit, of genoegsame sekuriteit, gestel het waaruit die Kommissaris die boete en enige rente kan verhaal nie, kan die Kommissaris die boete en rente behoudens subartikel (3) verhaal van ’n persoon wat die regsentiteit bestuur. (3) Die Kommissaris kan die boete en enige rente van die persoon wat die regsentiteit bestuur soos in subartikel (2) beoog, verhaal slegs— 15 20 25 (a) nadat redelike stappe gedoen is om die boete en enige rente van die 30 (b) regsentiteit self te verhaal; en indien die nie-betaling van die boete en enige rente die direkte gevolg van nalatigheid of wanbestuur van die entiteit se sake deur daardie persoon was. Rente op uitstaande administratiewe boete 47. (1) ’n Vastebedrag- of vastepersentasieboete ingevolge hierdie Wet aan die Kommissaris verskuldig en nie betaal op of voor die sperdatum vir betaling nie, loop rente vanaf daardie datum op teen ’n koers deur die Minister bepaal. (2) Rente bedoel in subartikel (1) moet bereken word op daaglikse verskuldigde 35 saldo’s en aan die einde van elke maand saamgestel word. (3) Rente op enige uitstaande bedrag van ’n administratiewe boete kan verhaal word 40 asof daardie rente deel is van die boete. (4) Die Kommissaris kan iemand by die aanvoer van goeie gronde onthef van betaling van rente waarvoor so iemand ingevolge subartikel (1) of (2) aanspreeklik is. Kort-betaling van rente of administratiewe boetes 48. (1) Die Kommissaris moet, behoudens subartikel (2), enige kort-betaling van enige rente of administratiewe boete regstel deur die bedrag onder-betaal te verhaal van— (a) die persoon wat die rente of boete gedeeltelik betaal het; (b) enige ander persoon van wie daardie rente of boete ingevolge artikel 45, 46 of (c) 47 verhaal kon word; of enige sekuriteit wat ter dekking van die goedere in verband waarmee die rente of boete opgelê is, deur ’n persoon bedoel in paragraaf (a) of (b) gestel is. (2) Indien die bedrag van ’n kort-betaling minder as R100 is, kan die Kommissaris die 45 50 kort-betaling verhaal, maar is nie verplig om dit te doen nie. 66 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 Payment of outstanding amount in instalments 66
  12. 49

    The Commissioner may in circumstances as may be prescribed by rule allow the

    Verify source ↗

    The Commissioner may allow outstanding duty, administrative penalties, and interest to be paid in instalments, if the prescribed circumstances and conditions are met.

    49. The Commissioner may in circumstances as may be prescribed by rule allow the than payment of outstanding amounts of duty, administrative penalties (other prosecution avoidance penalties) and interest to be paid in instalments— (a) on such conditions as may be prescribed by rule or as the Commissioner may 5 (b) determine in a specific case; and subject outstanding balances. to the payment of interest Part 4 in terms of sections 45 and 47 on Lien and other mechanisms to secure payment of debt Establishing of lien over goods to secure payment of debt 50. (1) In order to secure payment to the Commissioner of a debt owed to the Commissioner in terms of this Chapter, a lien in favour of the Commissioner may in accordance with this Part be established over any goods— (a) of which the debtor is the owner; (b) of which the debtor is the co-owner; or (c) in which the debtor has any title, right or interest in terms of a credit agreement under the National Credit Act. (2) A lien over goods in terms of this Part is established when a customs officer attaches the goods in accordance with section 51. (3) A lien over goods in terms of this Part serves as security for the debt owing by the debtor to the Commissioner, except— (a) (b) in the case of goods of which the debtor is the co-owner, where the lien serves as security for the debt only up to the value of the debtor’s share in the goods; and in the case of goods in which the debtor has any title, right or interest in terms of a credit agreement under the National Credit Act where the lien serves as security for the debt only up to the value of the debtor’s title, right or interest in the goods. Attachment of goods for purpose of establishing lien 51. (1) A customs officer may attach goods referred to in section 50(1)(a), (b) or (c) for purposes of establishing a lien in terms of this Part regardless of where the goods happen to be or in whose possession the goods are. (2) Goods are attached when a customs officer issues a written notice of attachment to the person in whose possession or custody the goods are. (3) A notice of attachment must— (a) (b) (c) (d) (e) identify the goods to which it relates; state the date from which the goods are attached; state that the goods are attached for purposes of establishing a lien pending payment of a debt owed to the Commissioner in terms of this Chapter; state particulars and the amount of the debt; and contain any other particulars as may be prescribed by rule. (4) Goods attached in terms of this section may be— (a) (b) sealed, marked, locked, fastened or otherwise secured or impounded by a customs officer at the place where the goods were attached; or removed to a state warehouse or any premises licensed in terms of the Customs Control Act, as the customs authority may determine. 10 15 20 25 30 35 40 45 STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 67 Wet No. 30 van 2014 Betaling van uitstaande bedrag in paaiemente 67

Part

Part 4

  1. 49

    Die Kommissaris kan in omstandighede soos by reël voorgeskryf mag word,

    Verify source ↗

    The Commissioner may allow certain outstanding customs-related amounts to be paid in instalments, subject to prescribed conditions and interest. Customs officers may seize certain goods to create a lien, and no one may tamper with or remove secured goods without customs authority permission.

    49. Die Kommissaris kan in omstandighede soos by reël voorgeskryf mag word, toestemming verleen dat uitstaande bedrae van reg, administratiewe boetes (behalwe boetes ter vermyding van vervolging) en rente in paaiemente betaal word— (a) op die voorwaardes wat by reël voorgeskryf mag word of soos die 5 Kommissaris in ’n spesifieke geval mag bepaal; en (b) onderworpe aan die betaling van rente ingevolge artikels 45 en 47 op uitstaande saldo’s. Deel 4 Retensiereg en ander meganismes om betaling van skuld te verseker 10 Vestiging van retensiereg op goedere om betaling van skuld te verseker 50. (1) Ten einde die betaling aan die Kommissaris van ’n skuld te verseker wat ingevolge hierdie Hoofstuk aan die Kommissaris verskuldig is, kan ’n retensiereg ten gunste van die Kommissaris ooreenkomstig hierdie Deel gevestig word op enige goedere— 15 (a) waavan die skuldenaar die eienaar is; (b) waarvan die skuldenaar die mede-eienaar is; of (c) waarin die skuldenaar ingevolge ’n kredietooreenkoms kragtens die Nasionale Kredietwet, enige titel, reg of belang hou. (2) ’n Retensiereg op goedere ingevolge hierdie Deel, word gevestig wanneer ’n 20 doeanebeampte ooreenkomstig artikel 51 op die goedere beslag lê. (3) ’n Retensiereg op goedere ingevolge hierdie Deel dien as sekuriteit vir die skuld deur die skuldenaar aan die Kommissaris verskuldig, behalwe— (a) (b) in die geval van goedere waarvan die skuldenaar mede-eienaar is, waar die retensiereg as sekuriteit vir die skuld dien slegs tot en met die waarde van die skuldenaar se aandeel in die goedere; en in die geval van goedere waarin die skuldenaar ingevolge ’n krediet- ooreenkoms kragtens die Nasionale Kredietwet enige titel, reg of belang hou, waar die retensiereg as sekuriteit vir die skuld dien slegs tot en met die waarde van die skuldenaar se titel, reg of belang in die goedere. Beslaglegging op goedere ten einde retensiereg te vestig 51. (1) ’n Doeanebeampte kan, ten einde ’n retensiereg ingevolge hierdie Deel te vestig, op goedere bedoel in artikel 50(1)(a), (b) of (c) beslag lê ongeag waar die goedere ook al mag wees of in wie se besit die goedere is. (2) Goedere word in beslag geneem wanneer ’n doeanebeampte ’n skriftelike kennisgewing van beslaglegging aan die persoon uitreik in wie se besit of bewaring die goedere is. (3) ’n Kennisgewing van beslaglegging moet— (a) die goedere waarop dit betrekking het, identifiseer; (b) die datum vermeld vanaf wanneer die goedere in beslag geneem word; (c) vermeld dat die goedere in beslag geneem word ten einde ’n retensiereg te vestig hangende betaling van ’n skuld ingevolge hierdie Hoofstuk aan die Kommissaris verskuldig; (d) besonderhede en die bedrag van die skuld vermeld; en (e) enige ander besonderhede bevat wat by reël voorgeskryf mag word. (4) Goedere waarop beslag gelê word ingevolge hierdie artikel, kan— 25 30 35 40 45 (a) deur ’n doeanebeampte geseël, gemerk, gesluit, vasgemaak of andersins beveilig of geskut word by die plek waar daar op die goedere beslag gelê is; of (b) verwyder word na ’n staatspakhuis of enige perseel ingevolge die Wet op 50 Doeanebeheer gelisensieer, soos die doeanegesag mag bepaal. 68 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 68 (5) If any goods have been sealed, marked, locked, fastened or otherwise secured or impounded in terms of subsection (4)(a) at the place where the goods were attached— (a) no person may without the permission of the customs authority — (i) open, break, destroy, alter or in any way tamper with that seal, mark or lock; or remove the goods from that place; and (ii) the person in charge of that place must take all steps reasonable in the circumstances to prevent any contravention of paragraph (a). 5 (b) (6) If any goods have been removed in terms of subsection (4)(b) to a state warehouse or any licensed premises no person may without the permission of the customs authority remove the goods from that warehouse or premises. 10 Attachment of goods in which debtor has no ownership interest
  2. 52

    The customs authority must immediately release from a lien any goods attached

    Verify source ↗

    The customs authority must release attached goods from a lien in certain cases, and debtors/co-owners must disclose ownership or credit-agreement details when goods are attached.

    52. The customs authority must immediately release from a lien any goods attached in terms of section 51 if it is proved by any person claiming to be the owner of or to have a right in the goods that the debtor is not the owner or co-owner of the goods or does not have any title, right or interest in the goods in terms of a credit agreement under the National Credit Act. Attachment of goods of which debtor is co-owner 53. (1) If goods of which the debtor is a co-owner are attached in terms of section 51, the debtor must promptly— (a) disclose to the customs authority, in writing, the fact of such co-ownership, the debtor’s share in the goods, expressed as a percentage; and stating the following: (i) The name and address of the other co-owner; (ii) (iii) any other information as may be prescribed by rule; and submit to the customs authority— (i) a copy of any agreement in terms of which such co-ownership was (b) established; or 15 20 25 (ii) an affidavit signed by the debtor attesting to such co-ownership. (2) On receipt of the written disclosure referred to in subsection (1)(a), the customs 30 authority must— (a) notify the other co-owner that the goods have been attached and that a lien in favour of the Commissioner has been established over the goods; and request the other co-owner to corroborate the debtor’s share in ownership of the goods. (b) 35 (3) If a person, other than the debtor, who is a co-owner of goods attached in terms of section 51 becomes aware of the attachment, that co-owner must immediately notify the customs authority and submit to the customs authority the information and document mentioned in subsection (1)(a)(i), (ii) and (iii) and (b). (4) The customs authority must release goods from a lien established in terms of this 40 Part if the share of the debtor in the goods— is economically insignificant or does not exist; or (a) (b) cannot readily be established and excussed. Attachment of goods subject to credit agreement under National Credit Act 54. (1) If goods subject to a credit agreement under the National Credit Act between the debtor and a credit provider contemplated in that Act are attached in terms of section 51, the debtor must promptly— (a) disclose to the customs authority, in writing, the existence of the agreement, stating the following: (i) The name and address of the credit provider; (ii) the amount of the principal debt under the agreement; 45 50 STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 69 Wet No. 30 van 2014 69 (5) Indien enige goedere ingevolge subartikel (4)(a) geseël, gemerk, gesluit, vasgemaak of andersins beveilig of geskut is by die plek waar daar op die goedere beslag gelê is— (a) mag niemand sonder die toestemming van die doeanegesag— (i) daardie seël, merk of slot oopmaak, breek, vernietig, verstel of op enige 5 ander wyse daarmee peuter nie; of (ii) die goedere van daardie plek af verwyder nie; en (b) moet die persoon wat in beheer van daardie plek is alle stappe doen wat redelik in die omstandighede is om enige oortreding van paragraaf (a) te voorkom. 10 (6) Indien enige goedere ingevolge subartikel (4)(b) na ’n staatspakhuis of enige gelisensieerde perseel verwyder word, mag niemand sonder die toestemming van die doeanegesag die goedere uit daardie pakhuis, of van daardie perseel af, verwyder nie. Beslaglegging op goedere waarin skuldenaar geen eienaarskapbelang het nie

Part

Part if the share of the debtor in the goods—

  1. 52

    Die doeanegesag moet onmiddellik goedere waarop daar ingevolge artikel 51

    Verify source ↗

    The customs authority must release certain seized goods from a lien in some cases, and debtors, co-owners, and credit providers must give written notice and supporting information to the customs authority.

    52. Die doeanegesag moet onmiddellik goedere waarop daar ingevolge artikel 51 beslag gelê is van ’n retensiereg vrystel indien daar deur iemand wat beweer die eienaar van die goedere te wees of ’n reg in die goedere te hê, bewys word dat die skuldenaar nie die eienaar of mede-eienaar van die goedere is of ingevolge ’n kredietooreenkoms kragtens die Nasionale Kredietwet, ’n titel, reg of belang in die goedere hou nie. Beslaglegging op goedere waarvan skuldenaar mede-eienaar is 53. (1) Indien daar ingevolge artikel 51 op goedere beslag gelê word waarvan die skuldenaar ’n mede-eienaar is, moet die skuldenaar onverwyld— (a) die feit van sodanige mede-eienaarskap skriftelik aan die doeanegesag met vermelding van die volgende openbaar: (i) Die naam en adres van die ander mede-eienaar; (ii) die skuldenaar se aandeel in die goedere, as ’n persentasie uitgedruk; en (iii) enige ander inligting wat by reël voorgeskryf mag word; en (b) die volgende aan die doeanegesag verstrek: (i) (ii) ’n Afskrif van enige ooreenkoms ingevolge waarvan sodanige mede- eienaarskap tot stand gekom het; of ’n beëdigde verklaring onderteken deur die skuldenaar waarin sodanige mede-eienaarskap bevestig word. (2) Die doeanegesag moet by ontvangs van die skriftelike stuk bedoel in subartikel (1)(a)— 15 20 25 30 (a) die ander mede-eienaar in kennis stel dat daar op die goedere beslag gelê is en 35 dat ’n retensiereg op die goedere gevestig is; en (b) die ander mede-eienaar versoek om die skuldenaar se aandeel in die eienaarskap van die goedere te staaf. (3) Indien iemand, anders as die skuldenaar, wat ’n mede-eienaar is van goedere waarop ingevolge artikel 51 beslag gelê is van die beslaglegging bewus word, moet daardie mede-eienaar die doeanegesag onmiddellik in kennis stel en die inligting en dokument genoem in subartikel (1)(a)(i), (ii) en (iii) en (b) aan die doeanegesag verstrek. (4) Die doeanegesag moet goedere van ’n retensiereg gevestig ingevolge hierdie Deel vrystel indien die aandeel van die skuldenaar in die goedere— (a) ekonomies onbeduidend is of nie bestaan nie; of (b) nie geredelik vasgestel en uitgewin kan word nie. Beslaglegging op goedere onderworpe aan kredietooreenkoms kragtens Nasionale Kredietwet 54. (1) Indien daar ingevolge artikel 51 op goedere beslag gelê word wat onderworpe is aan ’n kredietooreenkoms kragtens die Nasionale Kredietwet tussen die skuldenaar en ’n kredietverskaffer beoog in daardie Wet, moet die skuldenaar onverwyld— (a) die bestaan van die ooreenkoms skriftelik aan die doeanegesag met vermelding van die volgende openbaar: (i) Die naam en adres van die kredietverskaffer; (ii) die bedrag van die hoofskuld ingevolge die ooreenkoms; 40 45 50 55 70 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 70 the duration of the agreement; (iii) (iv) the outstanding balance under the agreement; and (v) any other information as may be prescribed by rule; and submit a copy of the agreement to the customs authority. (2) On receipt of the written disclosure, the customs authority must— (b) (a) notify the credit provider that the goods have been attached and that a lien in favour of the Commissioner has been established over the goods; and request the credit provider to submit to the customs authority full particulars of the debtor’s title, right or interest in the goods. (b) (3) The credit provider must— (a) quantify the debtor’s title, right or interest in the goods; and (b) promptly notify the customs authority of— (i) the value of the debtor’s title, right or interest in the goods, expressed, if determinable, as a liquid amount; and (ii) details of how that value was arrived at. (4) If goods subject to a credit agreement under the National Credit Act are attached in terms of section 51 and the credit provider under the agreement becomes aware of the attachment, the credit provider must immediately notify the customs authority of the credit agreement and submit to the customs authority the information mentioned in subsections (1)(a)(i) to (v) and (3) and a copy of the agreement. (5) The customs authority must release goods from the lien established in terms of this Part if the right, title or interest of the debtor in the goods— is economically insignificant or does not exist; or (a) (b) cannot readily be established and excussed. (6) The Commissioner and the credit provider concerned may, subject to such conditions as may be agreed between the parties, agree to dispose of the goods in order to preserve and secure the interests of the parties in the goods and in the proceeds of the disposal of the goods pending the resolution of any dispute in respect of which an interest in the goods is secured by the lien. Effect of lien 5 10 15 20 25 30 55. (1) Goods in respect of which a lien has been established in terms of this Part may not— (a) be sold or transferred to, or relinquished in favour of, another person except in accordance with this Part; or (b) be hypothecated, pledged, mortgaged or in any way encumbered in favour of 35 another person. (2) Any agreement entered into by any person in contravention of subsection (1) is null and void. (3) The customs authority may allow the debtor, despite the lien, to continue using goods referred to in section 51(1) for a purpose and on conditions as the customs authority may determine. (4) (a) If a person enters into an agreement or uses the goods contrary to this section or any conditions imposed by the customs authority, the Commissioner may take custody of the goods and order the removal of the goods to a state warehouse or any licensed premises. (b) The debtor is liable for all reasonable costs and expenses incurred by the Commissioner to take custody of and remove the goods to a state warehouse or any licensed premises. (5) If any goods have been removed in terms of subsection (4)(a) to a state warehouse or licensed premises no person may without the permission of the customs authority remove the goods from that warehouse or premises. Termination of lien

Part

Part if the right, title or interest of the debtor in the goods—

  1. 56

    A lien established over goods in terms of this Part ends if—

    Verify source ↗

    A lien over goods ends when the debt is paid, the goods are sold under section 57, or the customs authority releases the goods.

    56. A lien established over goods in terms of this Part ends if— (a) the debt Commissioner; in respect of which the lien was established is paid to the 40 45 50 55 STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 71 Wet No. 30 van 2014 71 (iii) die termyn van die ooreenkoms; (iv) die uitstaande balans kragtens die ooreenkoms; en (v) enige ander inligting wat by reël voorgeskryf mag word; en ’n afskrif van die ooreenkoms aan die doeanegesag verstrek. (b) (2) Die doeanegesag moet by ontvangs van die skriftelike stuk bedoel in subartikel 5 (1)(a)— (a) die kredietverskaffer in kennis stel dat daar op die goedere beslag gelê is en dat ’n retensiereg ten gunste van die Kommissaris op die goedere gevestig is; en (b) die kredietverskaffer versoek om volle besonderhede van die skuldenaar se titel, reg of belang in die goedere aan die doeanegesag te verskaf. 10 (3) Die kredietverskaffer moet— (a) die waarde van die skuldenaar se titel, reg of belang in die goedere kwantifiseer; en (b) die doeanegesag onverwyld in kennis stel van— (i) die waarde van die skuldenaar se titel, reg of belang in die goedere, 15 uitgedruk as ’n likwiede bedrag indien dit bepaalbaar is; en (ii) besonderhede van hoe daardie waarde bereken is. (4) Indien daar ingevolge artikel 51 beslag gelê word op goedere wat onderworpe is aan ’n kredietooreenkoms kragtens die Nasionale Kredietwet en die kredietgewer bedoel in die ooreenkoms bewus word van die beslaglegging, moet die kredietverskaffer die doeanegesag onmiddellik van die kredietooreenkoms in kennis stel en die inligting bedoel in subartikels (1)(a)(i) tot (v) en (3) asook ’n afskrif van die ooreenkoms aan die doeanegesag verstrek. (5) Die doeanegesag moet goedere van die retensiereg gevestig ingevolge hierdie Deel vrystel indien die reg, titel of aandeel ten opsigte van die skuldenaar in die goedere— (a) ekonomies onbeduidend is of nie bestaan nie; of (b) nie geredelik vasgestel en uitgewin kan word nie. (6) Die Kommissaris en die kredietverskaffer kan, behoudens die voorwaardes waarop die partye mag ooreenkom, ooreenkom om die goedere te vervreem ten einde die belange van die partye in die goedere en in die opbrengs van die vervreemding van die goedere in stand te hou en te verseker, hangende die beslegting van enige geskil ten opsigte waarvan ’n belang in die goedere deur die retensiereg verseker word. 20 25 30 Uitwerking van retensieregte 55. (1) Goedere ten opsigte waarvan ’n retensiereg ingevolge hierdie Deel gevestig is, 35 mag nie— (a) verkoop of oorgedra word aan, of van afstand gedoen word ten gunste van, iemand anders behalwe ooreenkomstig hierdie Deel nie; of (b) verhipotekeer, verpand, met verband beswaar of op enige wyse ten gunste van iemand anders beswaar word nie. (2) Enige ooreenkoms deur iemand in stryd met subartikel (1) aangegaan, is nietig. (3) Die doeanegesag kan die skuldenaar, ten spyte van die retensiereg, toelaat om goedere bedoel in artikel 51(1) te bly gebruik vir ’n doel en op voorwaardes soos die doeanegesag mag bepaal. (4) (a) Indien iemand ’n ooreenkoms aangaan of goedere gebruik in stryd met hierdie artikel of enige voorwaardes deur die doeanegesag opgelê, kan die Kommissaris die goedere in bewaring neem en die verwydering van die goedere na ’n staatspakhuis of enige gelisensieerde perseel gelas. (b) Die skuldenaar is aanspreeklik vir alle redelike kostes en uitgawes deur die Kommissaris aangegaan om die goedere in bewaring te neem of na ’n staatspakhuis of enige gelisensieerde perseel te verwyder. (5) Indien goedere ingevolge subartikel (4)(a) na ’n staatspakhuis of gelisensieerde perseel verwyder is, mag niemand die goedere sonder die toestemming van die doeanegesag uit daardie pakhuis of van daardie perseel af verwyder nie. Beëindiging van retensiereg 40 45 50 55 56. ’n Retensiereg op goedere ingevolge hierdie Deel kom tot ’n einde indien— (a) die skuld ten opsigte waarvan die retensiereg gevestig is, aan die Kommissaris betaal word; 72 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 72 (b) (c) the goods are sold in terms of section 57; or the customs authority for any reason releases the goods from the lien. Sale of lien goods 57. (1) If the debt in respect of which a lien has been established over goods in terms of this Part is not paid within a period prescribed by rule after the debt has become payable, read with section 908 of the Customs Control Act,67 the Commissioner may summarily sell— (a) (b) (c) the goods, if the debtor is the owner of the goods; the debtor’s share in the goods, if the debtor is the a co-owner of the goods; or the debtor’s title, right or interest in the goods in terms of a credit agreement under the National Credit Act if the goods are subject to such an agreement. (2) Goods, or the debtor’s share in the goods, or the debtor’s title, right or interest in the goods in terms of a credit agreement, may be sold in terms of subsection (1) in any manner determined by the Commissioner, including— (a) by public auction; (b) by public tender; and (c) out of hand, when appropriate. (3) The debtor’s title, right or interest in goods in terms of a credit agreement under the National Credit Act, may be sold in terms of this section only as may be agreed with the credit provider. (4) If goods that are subject to a lien in terms of this Part are attached in terms of a warrant of execution obtained by a third party in terms of the Magistrates’ Courts Act, 1944 (Act No. 32 of 1944), the Commissioner may, despite that Act and its rules— (a) (b) remove the goods to a state warehouse or any licensed premises, if the goods are not already secured in a state warehouse or licensed premises; and sell the goods in accordance with subsection (1). Application of proceeds realised for lien goods 58. (1) The proceeds realised for goods sold in terms of section 57 must be applied to pay the following claims in the order of preference as indicated below: (a) The debt for which the goods were attached; (b) any outstanding tax or administrative penalties payable in respect of the goods not covered by paragraph (a), and any interest payable on such tax or penalties; any expenses incurred by the Commissioner in connection with the goods, including— (i) (ii) costs incurred by the Commissioner in applying section 51(4) or 57(4); state warehouse rent, if the goods were removed to a state warehouse; (c) and (iii) costs incurred by the Commissioner in selling the goods in terms of section 57; (e) (d) any charges owed in terms of section 575(2) of the Customs Control Act to the licensee of a licensed state warehouse in connection with the goods, if the goods were removed to a licensed state warehouse; any charges owed to the licensee of the licensed premises where the goods were kept, if the goods were retained at or removed to such premises; and the debt for which a warrant of execution referred to in section 57(4) was issued in respect of the goods, if such a warrant of execution was obtained and the Commissioner was notified of the warrant. (f) 5 10 15 20 25 30 35 40 45
  2. 67

    Section 228 applies section 908 of the Customs Control Act to this Act.

    Verify source ↗

    Section 228 of the Customs Control Act applies to this Act.

    67. Section 228 applies section 908 of the Customs Control Act to this Act. STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 73 Wet No. 30 van 2014 73 (b) die goedere ingevolge artikel 57 verkoop word; of (c) die doeanegesag die goedere om enige rede van die retensiereg onthef. Verkoop van retensiereg goedere 57. (1) Indien die skuld ten opsigte waarvan daar ingevolge hierdie Deel ’n retensiereg op goedere gevestig is, nie betaal word binne ’n tydperk soos by reël voorgeskryf nadat die skuld betaalbaar geword het nie, saamgelees met artikel 908 van die Wet op Doeanebeheer,67 kan die Kommissaris summier— (a) die goedere verkoop, indien die skuldenaar die eienaar van die goedere is; (b) die skuldenaar se aandeel in die goedere verkoop, indien die skuldenaar die mede-eienaar van die goedere is; of (c) die skuldenaar se titel, reg of belang in die goedere ingevolge ’n kredietooreenkoms kragtens die Nasionale Kredietwet verkoop indien die goedere aan so ’n ooreenkoms onderworpe is. (2) Goedere, of die skuldenaar se aandeel in die goedere, of die skuldenaar se titel, reg of belang in die goedere ingevolge ’n kredietooreenkoms, kan ingevolge subartikel (1) verkoop word op enige wyse deur die Kommissaris bepaal, insluitende— (a) by wyse van openbare veiling; (b) by wyse van openbare tender; en (c) uit die hand, waar toepaslik. (3) Die skuldenaar se titel, reg of aandeel in goedere ingevolge ’n kredietooreenkoms kragtens die Nasionale Kredietwet kan ingevolge hierdie artikel verkoop word, maar slegs soos ooreengekom met die kredietverskaffer. (4) Indien daar ingevolge ’n eksekusielasbrief bekom deur ’n derde party ingevolge die Wet op Landdroshowe, 1944 (Wet Nr. 32 van 1944), op goedere beslag gelê word wat ingevolge hierdie Deel aan ’n retensiereg onderworpe is, kan die Kommissaris ondanks daardie Wet en sy reëls— (a) die goedere na ’n staatspakhuis of enige gelisensieerde perseel verwyder, indien die goedere nie alreeds in ’n staatspakhuis of op ’n gelisensieerde perseel beveilig is nie; en (b) die goedere ooreenkomstig subartikel (1) verkoop. Aanwending van opbrengs uit retensiereg goedere verkry 58. (1) Die opbrengs verkry uit goedere ingevolge artikel 57 verkoop, moet ter betaling van die volgende eise aangewend word in die rangorde van voorkeur soos hieronder aangedui: (a) Die skuld waarvoor daar op die goedere beslag gelê is; (b) enige uitstaande belasting of administratiewe boetes betaalbaar ten opsigte van die goedere en nie deur paragraaf (a) gedek nie, asook enige rente betaalbaar op sodanige belasting of boetes; enige koste deur die Kommissaris in verband met die goedere aangegaan, met inbegrip van— staatspakhuishuur, indien die goedere na ’n staatspakhuis verwyder is; (i) (ii) koste deur die Kommissaris aangegaan by die toepassing van artikel (c) 51(4) of 57(4); en (iii) koste deur die Kommissaris aangegaan by die verkoop van die goedere ingevolge artikel 57; (e) (d) enige fooie ingevolge artikel 575(2) van die Wet op Doeanebeheer verskuldig aan die lisensiehouer van ’n gelisensieerde staatspakhuis in verband met die goedere, indien die goedere na ’n gelisensieerde staatspakhuis verwyder is; enige fooie verskuldig aan die lisensiehouer van die gelisensieerde perseel waar die goedere gehou is, indien die goedere gehou is by of verwyder is na so ’n perseel; en die skuld waarvoor ’n eksekusielasbrief bedoel in artikel 57(4) ten opsigte van die goedere uitgereik is, indien so ’n eksekusielasbrief bekom is en die Kommissaris van die lasbrief in kennis gestel is. (f) 5 10 15 20 25 30 35 40 45 50
  3. 67

    Artikel 228 maak artikel 908 van die Wet op Doeanebeheer van toepassing op hierdie Wet.

    Verify source ↗

    Article 228 makes article 908 of the Customs Control Act apply to this Act.

    67. Artikel 228 maak artikel 908 van die Wet op Doeanebeheer van toepassing op hierdie Wet. 74 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 74 (2) Any surplus remaining after all claims in terms of subsection (1) have been met, must on written application by the debtor be paid to the debtor, provided that the application is received by the Commissioner within three years of the date of sale of the goods. (3) Any duty, administrative penalty or interest, or part of any duty, penalty or interest, or any other amount payable by the debtor to the Commissioner may be set off against an amount payable to the debtor in terms of subsection (2). Application of Tax Administration Act for recovery, write off or compromise of debt 59. (1) Part D of Chapter 11 of the Tax Administration Act, including any criminal and other sanctions contained in that Act for the enforcement of that Chapter, applies with any necessary changes as the context may require to the recovery of a debt payable to the Commissioner in terms of this Chapter. (2) Chapter 14 of the Tax Administration Act, including any criminal and other sanctions contained in that Act for the enforcement of that Chapter, applies with any necessary changes as the context may require to the writing off or compromise of a debt payable to the Commissioner in terms of this Chapter. Part 5 Other matters Rules to facilitate application of this Chapter

Part

Part 5

  1. 60

    The Commissioner may in terms of section 224 make rules to facilitate the

    Verify source ↗

    The Commissioner may make rules to help implement this Chapter.

    60. The Commissioner may in terms of section 224 make rules to facilitate the implementation of this Chapter, including rules prescribing— (a) the methods that may or must be used to pay any duties and other amounts in terms of this Act to the Commissioner, including conditions and requirements for— (i) cash payments or payments by cheque, and limits on cheque and cash payments; (b) (ii) electronic payments; or (iii) payment in any other way; receipts and other documents and other evidence that may be used as proof of payment of duties and other amounts payable in terms of this Act; and (c) procedures for applications for duty deferment benefits and for the amend- ment or the suspension or withdrawal of deferment benefits. Offences in terms of this Chapter 5 10 15 20 25 30 61. (1) A person is guilty of an offence if that person contravenes section 51(5) or (6) 35 or 55(1) or (5). (2) A person to whom a deferment of duty benefit has been granted is guilty of an offence if that person contravenes or fails to comply with a condition referred to in section 24(2)(b) applicable to that person. (3) A debtor who is the co-owner of goods attached in terms of section 51 or who is a party to a credit agreement referred to in section 54 is guilty of an offence if that person fails to comply with section 53(1) or 54(1). (4) A debtor allowed to use goods attached in terms of section 51 is guilty of an offence if that person contravenes or fails to comply with a condition referred to in section 55(3) applicable to that person. (5) An offence referred to in subsection (1) is a Category 1 offence. 40 45 STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 75 Wet No. 30 van 2014 75 (2) Enige surplus wat oorbly nadat alle eise ingevolge subartikel (1) ten volle betaal is, moet op skriftelike aansoek deur die skuldenaar aan die skuldenaar betaal word, mits die aansoek binne drie jaar na die verkoop van die goedere deur die Kommissaris ontvang word. (3) Enige reg, administratiewe boete of rente, of deel van enige reg, boete of rente, of enige ander bedrag deur die skuldenaar aan die Kommissaris betaalbaar, kan in berekening gebring word teen ’n bedrag wat ingevolge subartikel (2) aan die skuldenaar betaalbaar is. 5 Toepassing van Wet op Belastingadministrasie vir verhaling of afskryf van skuld of toegewing van belastingskuld 10 59. (1) Deel D van Hoofstuk 11 van die Wet op Belastingadministrasie, met inbegrip van enige strafregtelike- en ander strafmaatreëls in daardie Wet vervat vir die toepassing van daardie Hoofstuk, is met enige nodige veranderinge wat die samehang mag vereis, van toepassing op die verhaling van ’n skuld wat ingevolge hierdie Hoofstuk aan die Kommissaris betaalbaar is. (2) Hoofstuk 14 van die Wet op Belastingadministrasie, met inbegrip van enige strafregtelike- en ander strafmaatreëls in daardie Wet vervat vir die toepassing van daardie Hoofstuk, is met enige nodige veranderinge wat die samehang mag vereis, van toepassing op die afskryf van ’n skuld of die toegewing van belastingskulde wat ingevolge hierdie Hoofstuk aan die Kommissaris betaalbaar is. Deel 5 Ander Aangeleenthede Reëls ter fasilitering van hierdie Hoofstuk
  2. 60

    Die Kommissaris kan ingevolge artikel 224 reëls uitvaardig om die toepassing van

    Verify source ↗

    The Commissioner may make rules for how payments, proof of payment, and deferment-benefit procedures work, and several noncompliance situations are offences.

    60. Die Kommissaris kan ingevolge artikel 224 reëls uitvaardig om die toepassing van hierdie Hoofstuk te fasiliteer, met inbegrip van reëls wat voorskryf— (a) die metodes wat gebruik kan of moet word om enige regte en ander bedrae aan inbegrip van die Kommissaris ingevolge hierdie Wet voorwaardes en vereistes vir— (i) kontant- of tjekbetalings, en beperkings op tjek- en kontantbetalings; (ii) elektroniese betalings; of (iii) betaling op enige ander wyse; te betaal, met 15 20 25 30 (b) kwitansies en ander dokumente en ander getuienis wat gebruik kan word as bewys van betaling van regte en ander bedrae wat ingevolge hierdie Wet betaalbaar is; en (c) prosedures vir aansoeke om voordele van uitstel van reg en vir die wysiging 35 of intrekking van uitstelvoordele. Misdrywe ingevolge hierdie Hoofstuk 61. (1) Iemand is aan ’n misdryf skuldig indien so iemand artikel 51(5) of (6) of 55(1) of (5) oortree. (2) Iemand aan wie ’n voordeel van uitstel van reg toegeken is, is aan ’n misdryf skuldig indien so iemand ’n voorwaarde bedoel in artikel 24(2)(b) van toepassing op so iemand, oortree of versuim om daaraan te voldoen. (3) ’n Skuldenaar wat die mede-eienaar is van goedere waarop ingevolge artikel 51 beslag gelê is of wat ’n party is tot ’n kredietooreenkoms bedoel in artikel 54, is aan ’n misdryf skuldig indien so iemand versuim om aan artikel 53(1) of 54(1) te voldoen. (4) ’n Skuldenaar wat toegelaat word om goedere te gebruik waarop ingevolge artikel 51 beslag gelê is, is aan ’n misdryf skuldig indien daardie persoon ’n voorwaarde bedoel in artikel 55(3) van toepassing op daardie persoon oortree of versuim om daaraan te voldoen. (5) ’n Misdryf bedoel in subartikel (1) is ’n Kategorie 1 misdryf. 40 45 50 76 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 76 CHAPTER 4 REFUNDS AND DRAWBACKS68 Purpose and application of this Chapter 62. (1) The purpose of this Chapter is to provide for— the refund in specific circumstances of— (i) any duty, administrative penalty or interest paid to the Commissioner in (a) terms of this Act; or (b) (ii) any part of the duty, penalty or interest; and the drawback in specific circumstances of— (i) any import duty paid to the Commissioner in terms of this Act; or (ii) any part of the duty. (2) This Chapter does not apply to drawbacks of any duties, administrative penalties or interest paid to the Commissioner in terms of this Act in respect of goods exported or being exported from the Republic to a SACU member state.69 5 10 Refunds and drawbacks to be direct charges against National Revenue Fund 15

Part

CHAPTER 4

  1. 63

    A refund or drawback in terms of this Chapter is a direct charge against the

    Verify source ↗

    A refund or drawback under this Chapter is a direct charge against the National Revenue Fund.

    63. A refund or drawback in terms of this Chapter is a direct charge against the National Revenue Fund. Circumstances in which duty, administrative penalty and interest may be refunded 64. (1) The customs authority may, subject to sections 66 and 67, refund a duty, administrative penalty or interest paid to the Commissioner in terms of this Act— if any of the circumstances set out in subsection (2) applies; or if the duty, penalty or interest is refundable in terms of— (i) any other provision of this Act, including a provision of the Customs (a) (b) Tariff; or (ii) a provision of the Customs Control Act.70 (2) A duty, administrative penalty or interest may be refunded in any of the following circumstances, as may be appropriate: (a) If the duty, penalty or interest was paid in error— (i) on or in respect of goods or in circumstances in respect of which it was not payable; (ii) by a person not liable for that duty, penalty or interest; (iii) due to a clerical, typographical, electronic or other administrative fault or an incorrect assumption on which the calculation of the duty, penalty or interest was based; (iv) due to an incorrect assessment of duty referred to in section 83(2)(a) or (b) or 84(1)(a) or re-assessment of duty referred to in section 85; or (v) due to an incorrect key assessment factor on which the assessment was based, including— (aa) an incorrect tariff classification of the goods on or in respect of which that duty, penalty or interest was paid; (bb) an incorrect valuation of those goods; and (cc) an incorrect origin decision in respect of those goods; (b) if, in the case of imported goods— (i) the duty was paid on or in respect of goods in respect of which that duty is reduced or withdrawn in terms of an amendment to the Customs Tariff; 20 25 30 35 40 45
  2. 68

    For refunds of provisional anti-dumping, countervailing or safeguard duties, see section 15(8).

    Verify source ↗

    This section directs readers to section 15(8) for refunds of provisional anti-dumping, countervailing, or safeguard duties.

    68. For refunds of provisional anti-dumping, countervailing or safeguard duties, see section 15(8).
  3. 69

    This Chapter, however, does apply to duties, administrative penalties or interest paid to the

    Verify source ↗

    This Chapter applies to duties, administrative penalties, or interest paid to the Commissioner for goods imported into the Republic from a SACU member state.

    69. This Chapter, however, does apply to duties, administrative penalties or interest paid to the Commissioner in terms of this Act in respect of goods imported into the Republic from a SACU member state.
  4. 70

    See for instance sections 107(4) of the Customs Control Act.

    Verify source ↗

    This provision says the customs authority may refund certain duties, administrative penalties, or interest paid to the Commissioner in specified circumstances, and the chapter does not apply to certain refunds for goods exported to a SADC member state.

    70. See for instance sections 107(4) of the Customs Control Act. STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 77 Wet No. 30 van 2014 77 HOOFSTUK 4 TERUGBETALING EN TERUGGAWE68 Doel en toepassing van hierdie Hoofstuk 62. (1) Die doel van hierdie Hoofstuk is om voorsiening te maak vir— (a) die terugbetaling in bepaalde omstandighede van— 5 (i) enige reg, administratiewe boete of rente ingevolge hierdie Wet aan die Kommissaris betaal; of (ii) enige gedeelte van die reg, boete of rente; en (b) die teruggawe in bepaalde omstandighede van— (i) enige invoerreg ingevolge hierdie Wet aan die Kommissaris betaal; of (ii) enige gedeelte van die reg. 10 (2) Hierdie Hoofstuk is nie van toepassing op teruggawes van enige regte, administratiewe boetes of rente ingevolge hierdie Wet aan die Kommissaris betaal ten opsigte van goedere wat uit die Republiek na ’n SADU lidstaat uitgevoer is of word nie.69 15 Terugbetaling en teruggawe regstreekse laste teen Nasionale Inkomstefonds 63. ’n Terugbetaling of teruggawe ingevolge hierdie Hoofstuk is ’n regstreekse las teen die Nasionale Inkomstefonds. Omstandighede waarin reg, administratiewe boete en rente terugbetaal mag word 64. (1) Die doeanegesag kan, behoudens artikels 66 en 67, ’n reg, administratiewe 20 boete of rente ingevolge hierdie Wet aan die Kommissaris betaal, terugbetaal— (a) (b) indien enige van die omstandighede vermeld in subartikel (2) van toepassing is; of indien die reg, boete of rente terugbetaalbaar is ingevolge— (i) enige ander bepaling van hierdie Wet, met inbegrip van ’n bepaling van 25 die Doeanetarief; of ’n bepaling van die Wet op Doeanebeheer.70 (ii) (2) ’n Reg, administratiewe boete of rente kan terugbetaal word in enige van die volgende omstandighede, soos toepaslik mag wees: (a) Indien die reg, boete of rente foutiewelik betaal is— (i) op of ten opsigte van goedere of in omstandighede ten opsigte waarvan 30 dit nie betaalbaar was nie; (ii) deur iemand wat nie vir daardie reg, boete of rente aanspreeklik is nie; (iii) as gevolg van ’n klerklike -, tik-, elektroniese of ander administratiewe fout, of ’n verkeerde veronderstelling waarop die berekening van die reg, boete of rente baseer is; (iv) as gevolg van ’n foutiewe aanslag van reg bedoel in artikel 83(2)(a) of 35 (b) of 84(1)(a) of heraanslag van reg bedoel in artikel 85; of (v) as gevolg van ’n foutiewe sleutelaanslagfaktor waarop die aanslag baseer is, met inbegrip van— (aa) ’n foutiewe tariefindeling van die goedere op of ten opsigte waarvan 40 daardie reg, boete of rente betaal is; (bb) ’n foutiewe waardering van die goedere; en (cc) ’n foutiewe besluit oor oorsprong ten opsigte van die goedere; (b) indien, in die geval van ingevoerde goedere— (i) die reg betaal is op of ten opsigte van goedere ten opsigte waarvan daardie reg ingevolge ’n wysiging van die Doeanetarief verminder of ingetrek is; 45
  5. 68

    Kyk artikel 15(8) vir teruggawes van voorlopige anti-dumpings-, kontra- of beveiligingsregte.

    Verify source ↗

    This section points to article 15(8) for refunds of provisional anti-dumping, countervailing, or safeguard duties.

    68. Kyk artikel 15(8) vir teruggawes van voorlopige anti-dumpings-, kontra- of beveiligingsregte.
  6. 69

    Hierdie Hoofstuk is egter wel van toepassing op regte, administratiewe boetes of rente ingevolge

    Verify source ↗

    This Chapter applies to rights, administrative penalties, or interest paid to the Commissioner for goods imported into the Republic from a SADU member state.

    69. Hierdie Hoofstuk is egter wel van toepassing op regte, administratiewe boetes of rente ingevolge hierdie Wet aan die Kommissaris betaal ten opsigte van goedere vanaf ’n SADU lidstaat in die Republiek ingevoer.
  7. 70

    Kyk byvoorbeeld artikel 107(4) van die Wet op Doeanebeheer.

    Verify source ↗

    The customs authority may grant a drawback of import duty on imported goods, but only if the stated conditions are met.

    70. Kyk byvoorbeeld artikel 107(4) van die Wet op Doeanebeheer. 78 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 78 (ii) (iii) (iv) the duty was paid on or in respect of goods at the general rate of duty specified in the Customs Tariff for those goods and proof is produced that the goods qualify for a preferential rate of duty specified in the Customs Tariff; the duty was paid on or in respect of goods cleared for home use under Chapter 8 of the Customs Control Act or for a customs procedure conferring a tax due status on the goods but before their release for home use or that customs procedure were cleared for a permissible customs procedure conferring a tax free status on the goods;71 or the duty was paid on or in respect of goods cleared for home use under Chapter 8 of the Customs Control Act or for a customs procedure conferring a tax due status on the goods and the customs authority refuses to release the goods for home use or that customs procedure or withdraws the release of the goods for home use or that customs procedure use but allows the goods to be cleared for another customs procedure;72 (c) (d) if, in the case of goods to be exported from the Republic, the duty was paid on goods not exported from the Republic; or if, in the case of any goods the duty, penalty or interest was paid on or in respect of a quantity of goods in excess of the quantity of goods on or in respect of which it should actually have been paid. (3) If a circumstance set out in subsection (2) applies only to a part of the duty, penalty or interest paid to the Commissioner or only to a part of the goods on or in respect of which the duty, penalty or interest was paid, any refund on the ground of that circumstance must be reduced proportionally. (4) No refund may be granted in respect of any duty, penalty or interest paid on or in respect of— (a) prohibited goods dealt with in terms of section 781 or 782 of the Customs Control Act; restricted goods dealt with in terms of section 790 or 791 of that Act; sectorally controlled goods dealt with in terms of section 799 of that Act; or (b) (c) (d) confiscated goods dealt with in terms of section 769 of that Act. Circumstances in which drawback may be given 65. (1) (a) The customs authority may, subject to sections 66 and 67, give a drawback of an import duty paid on imported goods if — (i) the goods on which the duty was paid, or products manufactured from those goods or in the manufacture of which those goods were used, are exported from the Republic without going into home use; or (ii) goods of a class, kind, quality and quantity comparable to the imported goods, or products manufactured from such comparable goods or in the manufacture of which such comparable goods were used, are exported from the Republic. (b) A drawback may be granted in terms of paragraph (a)(i) or (ii) only in respect of such goods, in such circumstances and in accordance with such preconditions as may be specified in the Customs Tariff. (2) If subsection (1) applies only to a part of the goods on which the import duty was paid, any drawback of that duty in terms of that subsection must be reduced proportionally. (3) No drawback may be granted unless the exporter, before the export of the goods or of products obtained from those goods, notifies the customs authority of an intention of claiming a drawback when the goods or those products are exported. 5 10 15 20 25 30 35 40 45 50

Part

Chapter 8 of the Customs Control Act or for a customs procedure

  1. 71

    See for instance section 97(1) of the Customs Control Act.

    Verify source ↗

    This section points readers to section 97(1) of the Customs Control Act as an example.

    71. See for instance section 97(1) of the Customs Control Act.
  2. 72

    See for instance section 106 of the Customs Control Act.

    Verify source ↗

    The customs authority may refund import duty in specified export-related cases, but only on the stated conditions.

    72. See for instance section 106 of the Customs Control Act. STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 79 Wet No. 30 van 2014 79 (ii) die reg betaal is op of ten opsigte van goedere teen die gewone koers van reg in die Doeanetarief vir daardie goedere gespesifiseer, en bewys gelewer word dat die goedere kwalifiseer vir ’n voorkeur koers van reg in die Doeanetarief gespesifiseer; (iii) die reg betaal is op of ten opsigte van goedere geklaar vir binnelandse gebruik kragtens Hoofstuk 8 van die Wet op Doeanebeheer of vir ’n doeaneprosedure wat ’n belasting betaalbare status aan die goedere verleen, maar voor die vrystelling daarvan vir binnelandse gebruik of daardie doeaneprosedure geklaar is vir ’n toelaatbare doeaneprosedure wat ’n belastingvry status aan die goedere verleen;71 of (iv) die reg betaal is op of ten opsigte van goedere geklaar vir binnelandse gebruik ingevolge Hoofstuk 8 van die Wet op Doeanebeheer of vir ’n doeaneprosedure wat ’n belasting betaalbare status aan die goedere verleen en die doeanegesag vrystelling van die goedere vir binnelandse gebruik of daardie doeaneprosedure weier of die vrystelling van die goedere vir binnelandse gebruik of daardie doeaneprosedure intrek, maar toelaat dat die goedere vir ’n ander prosedure geklaar word;72 indien, in die geval van goedere wat uit die Republiek uitgevoer staan te word, die reg betaal is op goedere wat nie uit die Republiek uitgevoer is nie; of indien, in die geval van enige goedere, die reg, boete of rente betaal is op of ten opsigte van ’n hoeveelheid goedere wat meer is as die hoeveelheid goedere waarop of ten opsigte waarvan die reg in werklikheid betaal moes word. (c) (d) (3) Indien ’n omstandigheid vermeld in subartikel (2) slegs geld vir ’n gedeelte van die reg, boete of rente aan die Kommissaris betaal, of slegs vir ’n deel van die goedere op of ten opsigte waarvan die reg, boete of rente betaal is, moet enige terugbetaling op grond van daardie omstandigheid, proporsioneel verminder word. (4) Geen terugbetaling mag toegestaan word nie ten opsigte van enige reg, boete of rente wat betaal is op of ten opsigte van— 5 10 15 20 25 (a) verbode goedere waarmee ingevolge artikel 781 of 782 van die Wet op 30 Doeanebeheer gehandel word; (b) beperkte goedere waarmee ingevolge artikel 790 of 791 van daardie Wet (c) gehandel word; sektor-beheerde goedere waarmee ingevolge artikel 799 van daardie Wet gehandel word; of 35 (d) gekonfiskeerde goedere waarmee ingevolge artikel 769 van daardie Wet gehandel word. Omstandighede waarin teruggawe gedoen kan word 65. (1) (a) Die doeanegesag kan, behoudens artikels 66 en 67, ’n teruggawe doen van ’n invoerreg wat op ingevoerde goedere betaal is, indien— (i) die goedere waarop die reg betaal is, of produkte vervaardig van daardie goedere of in die vervaardiging waarvan daardie goedere gebruik is, uit die Republiek uitgevoer word sonder dat die goedere in binnelandse gebruik gegaan het; of (ii) goedere van ’n klas, soort, kwaliteit of hoeveelheid vergelykbaar met die ingevoerde goedere, of produkte vervaardig van sodanige vergelykbare goedere of in die vervaardiging waarvan sodanige vergelykbare goedere gebruik is, uit die Republiek uitgevoer word. (b) ’n Teruggawe kan ingevolge paragraaf (a)(i) of (ii) gemaak word slegs ten opsigte van dié goedere, in dié omstandighede en ooreenkomstig dié voorvereistes wat in die Doeanetarief gespesifiseer mag word. (2) Indien subartikel (1) geld vir slegs ’n gedeelte van die goedere waarop die invoerreg betaal is, moet enige teruggawe ingevolge daardie subartikel van daardie reg proporsioneel verminder word. (3) Geen teruggawe mag toegestaan word nie tensy die uitvoerder die doeanegesag, voor die uitvoer van die goedere of van produkte verkry van daardie goedere, van ’n voorneme in kennis stel om ’n teruggawe te eis wanneer die goedere of daardie produkte uitgevoer word. 40 45 50 55
  3. 71

    Kyk byvoorbeeld artikel 97(1) van die Wet op Doeanebeheer.

    Verify source ↗

    This provision points readers to article 97(1) of the Customs Control Act as an example.

    71. Kyk byvoorbeeld artikel 97(1) van die Wet op Doeanebeheer.
  4. 72

    Kyk byvoorbeeld artikel 106 van die Wet op Doeanebeheer.

    Verify source ↗

    The customs authority must follow the Customs Tariff rules when granting refunds or drawbacks on goods, and such refunds or drawbacks may be granted only as the Customs Tariff allows.

    72. Kyk byvoorbeeld artikel 106 van die Wet op Doeanebeheer. 80 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 Refunds and drawbacks provided for in Customs Tariff 80 66. (1) If, and to the extent that, the Customs Tariff provides for refunds or drawbacks of duty paid on goods specified in the Customs Tariff, the customs authority must apply the provisions of the Customs Tariff applicable to those goods when giving refunds or drawbacks on those goods. (2) A refund or drawback on goods referred to in subsection (1) may be granted 5 only— (a) (b) in accordance with the terms and conditions specified in the Customs Tariff in relation to refunds or drawbacks on those goods; and to the extent specified in the Customs Tariff. 10 15 20 25 30 35 40 Application for refund and drawback
  5. 67

    The customs authority may, subject to section 72, refund a duty, administrative

    Verify source ↗

    The customs authority may refund certain duties, penalties, or interest, or grant an import-duty drawback, but only after an application by the payer or their representative and subject to section 72.

    67. The customs authority may, subject to section 72, refund a duty, administrative penalty or interest or grant a drawback of an import duty only on application by the person who paid the duty, penalty or interest, or that person’s duly appointed representative. Manner of applying for refund and drawback (a) 68. (1) An application for a refund or drawback referred to in section 67 must be— submitted to the customs authority in the form and format as may be prescribed by rule and contain the information required on the prescribed form or otherwise prescribed by rule; (b) accompanied by a motivation justifying the refund or drawback; (c) supported by any necessary documents and other evidence to prove— (i) (ii) that the refund or drawback is justified; and that the applicant is the person entitled to the refund or drawback; and (d) comply with such other requirements relating to the submission of applica- tions as may be prescribed in the rules or determined in the Customs Tariff. (2) Submission of an amended clearance declaration in terms of section 174 of the Customs Control Act may be regarded to be an application complying with subsection (1) if— (a) the amended clearance declaration is submitted to correct an error as a result of which the applicant becomes entitled to a refund; and the customs authority accepts the amended clearance declaration in terms of that section. (b) Time within which application must be submitted 69. (1) An application for— (a) a refund or drawback of duty, including any interest on a duty, paid to the Commissioner on any goods must be submitted to the customs authority within a period of three years from the date on which those goods were cleared;73 or (b) a refund of an administrative penalty, including any interest on an administrative penalty, paid to the Commissioner must be submitted to the customs authority within a period of three years from the date on which the amount reclaimed in terms of the application was paid, or if the amount was paid in instalments, from the date the first instalment was paid.
  6. 73

    The date of clearance of goods is the date of acceptance of the clearance declaration by Customs in

    Verify source ↗

    Goods are cleared on the date Customs accepts the clearance declaration.

    73. The date of clearance of goods is the date of acceptance of the clearance declaration by Customs in terms of section 173 of the Customs Control Act. STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 81 Wet No. 30 van 2014 81 Terugbetaling en teruggawe waarvoor in Doeanetarief voorsiening gemaak word 66. (1) Indien, en insoverre, die Doeanetarief voorsiening maak vir terugbetalings of teruggawes van reg wat betaal is op goedere in die Doeanetarief gespesifiseer, moet die doeanegesag uitvoering gee aan die bepalings van die Doeanetarief wat vir daardie goedere geld. (2) ’n Terugbetaling of teruggawe op goedere bedoel in subartikel (1) kan toegestaan word slegs— (a) ooreenkomstig die bepalings en voorwaardes in die Doeanetarief met betrekking tot terugbetalings en teruggawes op daardie goedere gespesifiseer; en insoverre in die Doeanetarief gespesifiseer. (b) Aansoek om terugbetaling en teruggawe
  7. 67

    Die doeanegesag kan, behoudens artikel 72, ’n reg, administratiewe boete of rente

    Verify source ↗

    The customs authority may refund or rebate certain customs amounts only if an eligible person applies, and the application must be filed within three years.

    67. Die doeanegesag kan, behoudens artikel 72, ’n reg, administratiewe boete of rente terugbetaal, of ’n teruggawe van ’n invoerreg toestaan, slegs op aansoek deur iemand wat die reg, boete of rente betaal het, of daardie persoon se behoorlik aangestelde verteenwoordiger. Wyse waarop aansoek om terugbetaling en teruggawe gedoen word 68. (1) ’n Aansoek om ’n terugbetaling of teruggawe bedoel in artikel 67 moet— (a) by die doeanegesag ingedien word in die vorm en formaat soos by reël voorgeskryf mag word en die inligting bevat wat op die voorgeskrewe vorm vereis word of andersins by reël voorgeskryf mag word; (b) vergesel gaan van ’n motivering wat die terugbetaling of teruggawe regverdig; (c) deur enige nodige dokumente en ander bewys gerugsteun word ter bewys daarvan dat— (i) die terugbetaling of teruggawe geregverdig is; en (ii) die applikant die persoon is wat op die terugbetaling of teruggawe geregtig is; en (d) aan die ander vereistes met betrekking tot die indiening van aansoeke voldoen; soos in die reëls voorgeskryf of in die Doeanetarief bepaal mag word. (2) Indiening van ’n gewysigde klaringsbrief ingevolge artikel 174 van die Wet op Doeanebeheer kan geag word ’n aansoek te wees wat aan subartikel (1) voldoen indien— 5 10 15 20 25 30 (a) die gewysigde klaringsbrief ingedien word om ’n fout reg te stel op grond 35 waarvan die applikant op ’n terugbetaling geregtig word; en (b) die doeanegesag die gewysigde klaringsbrief ingevolge daardie artikel aanvaar. Tydperk waarbinne aansoek ingedien moet word 69. ’n Aansoek om— (a) (b) ’n terugbetaling of teruggawe van reg, met inbegrip van enige rente op ’n reg, wat op enige goedere aan die Kommissaris betaal is, moet binne ’n tydperk van drie jaar vanaf die datum waarop daardie goedere geklaar is by die doeanegesag ingedien word;73 of ’n terugbetaling van ’n administratiewe boete, met inbegrip van enige rente op ’n administratiewe boete, wat aan die Kommissaris betaal is, moet binne ’n tydperk van drie jaar vanaf die datum waarop die bedrag betaal is wat ingevolge die aansoek teruggeëis word, of indien die bedrag in paaiemente betaal is, vanaf die datum waarop die eerste paaiement betaal is, by die doeanegesag ingedien word. 40 45 50
  8. 73

    Die datum van klaring van goedere is die datum van aanvaarding van die klaringsbrief deur Doeane,

    Verify source ↗

    The customs authority must validate refund or drawback applications first and notify the applicant if it validates or invalidates them.

    73. Die datum van klaring van goedere is die datum van aanvaarding van die klaringsbrief deur Doeane, ingevolge artikel 173 van die Wet op Doeanebeheer. 82 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 82 (2) Subsection (1) does not apply if the entitlement to, or the extent of, a refund or drawback is determined or otherwise affected by— (a) a decision in any administrative appeal or dispute resolution proceedings or a dispute settlement, and in such a case an application for the refund or drawback must be submitted to the customs authority within 180 calendar days from the date the decision was given or the matter was settled, as the case may be; (c) (b) a final judgement of a court, and in such a case an application for the refund or drawback must be submitted to the customs authority within 180 calendar days from the date the final judgement was given; or a retrospective amendment to the Customs Tariff, and in such a case an application for the refund or drawback must be submitted to the customs authority within 180 calendar days from the date the amendment was published. (3) If the grounds for a decision given in any appeal or dispute resolution proceedings referred to in subsection (2)(a) or in a final judgement referred to in subsection (2)(b) will— (a) when applied to other goods that were not the subject of those proceedings or judgement, also affect duties, or interest on duties, paid on those other goods, applications for refund or drawback of duty or interest paid on those other goods may in terms of subsection (2)(a) or (b) be submitted only in relation to those goods in respect of which a re-assessment of duty was made or is permissible in terms of the proviso to section 87(1)(a); or (b) when applied to other administrative penalties, or to interest on administrative penalties, paid to the Commissioner that were not the subject of those proceedings or judgement, also affect those other penalties or interest, applications for refund of those penalties or interest may in terms of subsection (2)(a) or (b) be submitted only in relation to those penalties or interest that were paid after a date74 three years prior to the date of payment of the penalty or interest that was the subject of those proceedings or judgement. (4) In this section ‘‘clear’’ means cleared for— (a) home use in terms of Chapter 8 of the Customs Control Act; or (b) a customs procedure that confers a tax due or partial tax due status on goods, and ‘‘clearance’’ has a corresponding meaning. Consideration of application 70. (1) Upon receipt of an application for a refund or drawback referred to in section 67 the customs authority must first, before considering the application on the merits, apply a process of validation to the application to determine whether— (a) (b) (c) (d) (e) the applicant is in terms of section 67 competent to submit the application; the application complies with section 68; the application was submitted within the applicable timeframe referred to in section 69(1) or (2); the application qualifies as a valid application in terms of section 69(3), if that section applies; and section 65(3) has been complied with, in the case of an application for a drawback. (2) After applying the validation process, the customs authority may either validate an application for consideration on the merits or invalidate the application. (3) (a) If the customs authority invalidates an application in terms of subsection (2) it must notify the applicant of the invalidation, the date of invalidation and the reason for the invalidation. (b) If the customs authority validates an application in terms of subsection (2), it must notify the applicant of the validation and the validation date. 5 10 15 20 25 30 35 40 45 50
  9. 74

    This covers all payments during the period from this date up to the date of the decision or final

    Verify source ↗

    The customs authority must validate refund or return applications, and applicants must lodge certain applications within 180 calendar days.

    74. This covers all payments during the period from this date up to the date of the decision or final judgement and also payments made after the date of the decision or judgement which are not consistent with the decision or judgement. STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 83 Wet No. 30 van 2014 83 (a) (2) Subartikel (1) is nie van toepassing nie indien die aanspraak op, of die omvang van die bedrag van, ’n terugbetaling of teruggawe bepaal of andersins geraak word deur— ’n beslissing in enige administratiewe appèl of geskilbeslegting verrigtinge of die skikking van ’n dispuut, en in so ’n geval moet ’n aansoek om die terugbetaling of teruggawe by die doeanegesag ingedien word binne 180 kalenderdae vanaf die datum waarop die beslissing gegee of die saak geskik is, na gelang van die geval; ’n finale beslissing van ’n hof, en in so ’n geval moet ’n aansoek om die terugbetaling of teruggawe by die doeanegesag ingedien word binne 180 kalenderdae vanaf die datum waarop die finale beslissing gegee is; of ’n wysiging van die Doeanetarief wat terugwerkend van krag is, en in so ’n geval moet die aansoek om terugbetaling of teruggawe by die doeanegesag ingedien word binne 180 kalenderdae vanaf die datum van publikasie van die wysiging. (b) (c) (3) Indien die gronde vir ’n beslissing gegee in ’n appèl of geskilbeslegting verrigtinge bedoel in subartikel (2)(a) of in ’n finale beslissing bedoel in subartikel (2)(b)— (a) wanneer dit toegepas word op ander goedere wat nie die onderwerp van daardie verrigtinge of hofbeslissing was nie, ook regte, of rente op regte, raak wat op daardie ander goedere betaal is, mag aansoeke om terugbetaling of teruggawe van reg of rente op daardie ander goedere betaal, ingevolge subartikel (2)(a) of (b) ingedien word slegs met betrekking tot daardie goedere ten opsigte waarvan ’n heraanslag van reg ingevolge die voorbehouds- bepaling by subartikel 87(1)(a) gedoen is of toelaatbaar is; of (b) wanneer toegepas op ander administratiewe boetes, of op rente op administratiewe boetes, aan die Kommissaris betaal wat nie die onderwerp van daardie verrigtinge of hofbeslissing was nie, ook daardie ander boetes of rente raak, mag aansoeke om terugbetaling van daardie boetes of rente ingevolge subartikel (2)(a) of (b) ingedien word slegs met betrekking tot daardie boetes of rente betaal na ’n datum74 drie jaar voor die datum van betaling van die boete of rente wat die onderwerp van daardie verrigtinge of hofbeslissing was. (4) In hierdie artikel beteken ‘‘klaar’’ klaar vir— (a) binnelandse gebruik ingevolge Hoofstuk 8 van die Wet op Doeanebeheer; of (b) ’n doeaneprosedure wat ’n belasting betaalbare status of deels-belasting betaalbare status aan goedere verleen, en het ‘‘klaring’’ ’n ooreenstemmende betekenis. Oorweging van aansoek 70. (1) By ontvangs van ’n aansoek om terugbetaling of teruggawe bedoel in artikel 67, moet die doeanegesag eers, vóór oorweging van die aansoek op die meriete, die aansoek aan ’n proses van validasie onderwerp ten einde te bepaal of— (a) die applikant ingevolge artikel 67 regtens bevoeg is om die aansoek in te dien; (b) die aansoek aan artikel 68 voldoen; (c) die aansoek binne die toepaslike tydskaal bedoel in artikel 69(1) of (2) ingedien is; (d) die aansoek ingevolge artikel 69(3) as ’n geldige aansoek kwalifiseer, indien daardie artikel van toepassing is; en (e) daar, in die geval van ’n aansoek om ’n teruggawe, aan artikel 65(3) voldoen is. 5 10 15 20 25 30 35 40 45 (2) Na toepassing van die validasieproses kan die doeanegesag die aansoek òf geldig 50 bevind vir oorweging op die meriete òf ongeldig bevind. (3) (a) Indien die doeanegesag ’n aansoek ingevolge subartikel (2) ongeldig bevind, moet die doeanegesag kennis aan die applikant gee van die ongeldigbevinding, die datum van ongeldigbevinding en die rede vir die ongeldigbevinding. (b) Indien die doeanegesag ’n aansoek ingevolge subartikel (2) geldig bevind, moet die doeanegesag kennis aan die applikant gee van die geldigbevinding en die datum van geldigbevinding. 55
  10. 74

    Alle betalings gedurende die tydperk vanaf hierdie datum tot en met die datum van die besluit of

    Verify source ↗

    The customs authority must decide a validated refund or drawback application within 21 working days, and the Commissioner may issue a directive allowing refunds without application in some cases.

    74. Alle betalings gedurende die tydperk vanaf hierdie datum tot en met die datum van die besluit of finale hofbeslissing word hierdeur gedek, asook betalings wat na die datum van die besluit of hofbeslissing gemaak is wat nie met die besluit of hofbeslissing bestaanbaar is nie. 84 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 84 (4) The customs authority must consider a validated application on the merits and, within 21 working days of validation of the application, either— (a) approve the application and pay the refund or drawback to the applicant; (b) (c) refuse the application;75 or reject the application on technical grounds. 5 (5) (a) If an application for a refund or drawback of a duty is approved, the customs authority is not obliged by reason only of the fact that the application for a refund or drawback of the duty has been approved to refund any interest or any administrative penalty paid in connection with the duty. (b) Paragraph (a) does not prevent a person from applying in terms of this section for 10 a refund of any such interest or penalty. Re-submission of rejected application 71. (1) An application for a refund or drawback referred to in section 67 that was rejected in terms of section 70(4)(c) on technical grounds, may be rectified and resubmitted to the customs authority. (2) If an application referred to in subsection (1) is resubmitted to the customs authority within a period prescribed by rule from the date of rejection of the previous application, the resubmitted application must be regarded for purposes of section 69 to have been submitted on the date the previous application was submitted. 15 (3) A resubmitted application must be dealt with in accordance with section 70. 20 Refund without application 72. (1) The Commissioner may, despite the provisions of this Chapter requiring persons claiming refund of duties, penalties or interest to submit applications for such refunds, issue a general directive authorising the refund without application of duties, penalties or interest paid or overpaid in such circumstances as may be specified in the directive. (2) No general directive issued in terms of subsection (1) may authorise the refund of duties, penalties or interest paid or overpaid due to errors in the tariff, valuation or origin determination or re-determination of goods. Minimum amount 25 30
  11. 73

    No refund or drawback may be granted for amounts less than—

    Verify source ↗

    Refunds or drawbacks cannot be granted below R50 for post imports/exports or R100 for other imports/exports; the customs authority must recover refunds or drawbacks paid in error or otherwise recoverable.

    73. No refund or drawback may be granted for amounts less than— (a) R50, in the case of goods imported or exported by post; or (b) R100, in the case of goods imported or exported otherwise than by post. Recovery of refund or drawback in certain circumstances 74. (1) The customs authority must recover a refund or drawback paid in terms of this 35 Chapter to a person if payment of the refund or drawback— (a) was made in error; or (b) becomes recoverable by the customs authority in terms of a provision of the Customs Control Act.76 (2) The customs authority may recover a refund or drawback from the person to whom the refund or drawback was paid as if the amount of the refund or drawback were a duty payable by that person. 40 Set-off of refund or drawback against amount owing 75. (1) When a refund or drawback becomes payable in terms of this Chapter to a person who has failed to pay an amount of tax, duty, interest or administrative penalty levied or imposed under this Act or any other legislation administered by the Commissioner within the period required for payment of the levy, charge, 45

Part

Chapter to a person if payment of the refund or drawback—

  1. 75

    Refusal of the application does not prevent the submission of a new application on different grounds,

    Verify source ↗

    If an application is refused, a new application on different grounds may still be submitted, but only within the applicable timeframe in section 69.

    75. Refusal of the application does not prevent the submission of a new application on different grounds, provided that the application is submitted within the applicable timeframe referred to in section 69.
  2. 76

    See for instance section 161(1)(c) of the Customs Control Act.

    Verify source ↗

    The customs authority must consider a valid refund application on its merits and decide it within 21 working days.

    76. See for instance section 161(1)(c) of the Customs Control Act. STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 85 Wet No. 30 van 2014 85 (4) Die doeanegesag moet ’n aansoek wat geldig bevind is op die meriete oorweeg en, binne 21 werksdae na geldigbevinding van die aansoek, die aansoek òf— (a) goedkeur en die terugbetaling of teruggawe aan die applikant doen; (b) afkeur;75 òf (c) op tegniese gronde verwerp. 5 (5) (a) Indien ’n aansoek om terugbetaling of teruggawe van ’n reg goedgekeur word, is die doeanegesag nie verplig om, slegs vanweë die feit dat die aansoek om terugbetaling of is, enige rente of enige teruggawe van die reg goedgekeur administratiewe boete wat in verband met die reg betaal is, terug te betaal nie. (b) Paragraaf (a) verhinder niemand om ingevolge hierdie artikel aansoek om ’n 10 terugbetaling van sodanige rente of boete te doen nie. Her-indiening van verworpe aansoek 71. (1) ’n Aansoek om terugbetaling of teruggawe bedoel in artikel 67 wat ingevolge artikel 70(4)(c) op tegniese gronde verwerp is, kan reggestel en by die doeanegesag heringedien word. (2) Indien ’n aansoek bedoel in subartikel (1) binne ’n tydperk by reël voorgeskryf vanaf die datum van afkeuring van die vorige aansoek by die doeanegesag heringedien word, moet die heringediende aansoek vir doeleindes van artikel 69 geag word ingedien te gewees het op die datum waarop die vorige aansoek ingedien is. 15 (3) Met ’n heringediende aansoek moet daar mee gehandel word ooreenkomstig 20 artikel 70. Terugbetaling sonder aansoek 72. (1) Ondanks die bepalings van hierdie Hoofstuk waarvolgens persone wat terugbetaling van regte, boetes of rente eis aansoeke om sodanige terugbetalings moet indien, kan die Kommissaris ’n algemene lasgewing uitreik wat die terugbetaling sonder aansoek magtig van regte, boetes of rente betaal of oor-betaal in dié omstandighede soos in die lasgewing vermeld mag word. (2) Geen algemene lasgewing ingevolge subartikel (1) uitgereik, mag die terugbetaling magtig van regte, boetes of rente betaal of oor-betaal as gevolg van foute in die tarief-, waarde- of oorsprongbepaling of -herbepaling van goedere nie. Minimum bedrag
  3. 73

    Geen terugbetaling of teruggawe mag toegestaan word vir bedrae minder as—

    Verify source ↗

    Refunds or returns may not be allowed if the amount is below R50 for goods imported or exported by post, or below R100 for other goods.

    73. Geen terugbetaling of teruggawe mag toegestaan word vir bedrae minder as— (a) R50 nie, in die geval van goedere per pos in- of uitgevoer; of (b) R100 nie, in die geval van goedere anders as per pos in- of uitgevoer. Verhaling van terugbetaling of teruggawe in sekere omstandighede 74. (1) Die doeanegesag moet ’n terugbetaling of teruggawe ingevolge hierdie indien betaling van die terugbetaling of Hoofstuk aan iemand betaal, verhaal teruggawe— (a) (b) foutiewelik gedoen is; of ingevolge ’n bepaling van die Wet op Doeanebeheer deur die doeanegesag verhaalbaar raak.76 (2) Die doeanegesag kan ’n terugbetaling of teruggawe van die persoon verhaal aan wie die terugbetaling of teruggawe gedoen is, asof die bedrag van die terugbetaling of teruggawe ’n reg betaalbaar deur daardie persoon is. Verrekening van terugbetaling of teruggawe teen bedrag verskuldig 75. (1) Wanneer ’n terugbetaling of teruggawe ingevolge hierdie Hoofstuk betaalbaar word aan iemand wat versuim het om ’n bedrag aan belasting, reg, heffing, gelde, rente of administratiewe boete gehef of opgelê ingevolge hierdie Wet of enige ander wetgewing deur die Kommissaris geadministreer, binne die tydperk vereis vir betaling
  4. 75

    Afkeuring van die aansoek verhinder nie die voorlegging van ’n nuwe aansoek op ander gronde nie,

    Verify source ↗

    If an application is refused, a new application on other grounds may still be filed, as long as it is submitted within the timeframe in article 69.

    75. Afkeuring van die aansoek verhinder nie die voorlegging van ’n nuwe aansoek op ander gronde nie, mits die aansoek binne die toepaslike tydskaal bedoel in artikel 69 ingedien word.
  5. 76

    Kyk byvoorbeeld artikel 161(1)(c) van die Wet op Doeanebeheer.

    Verify source ↗

    If a refund or drawback is not paid within 21 working days, the applicant can get interest at a rate set by the Minister.

    76. Kyk byvoorbeeld artikel 161(1)(c) van die Wet op Doeanebeheer. 25 30 35 40 45 86 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 86 amount, the customs authority may set off the amount of such refund or drawback against the amount which that person has failed to pay. (2) Subsection (1) may not be applied to an amount of outstanding tax, duty, levy, charge, interest or administrative penalty if the customs authority has in terms of section 830 of the Customs Control Act suspended or deferred payment of that amount pending institution or conclusion of proceedings in terms of Chapter 37. Interest payable on refund or drawback 76. (1) If a person becomes entitled to claim a refund or drawback of a duty, administrative penalty or interest paid to the Commissioner in terms of this Act, no interest is payable on the amount of that duty, penalty or interest, except as provided for in subsection (2). (2) If the customs authority fails to pay a refund or drawback approved in terms of section 70(4)(a) within the 21 working days’ period referred to in that section, the applicant is entitled to interest, at a rate determined by the Minister, on the amount of the refund or drawback, for a period commencing on the expiry of that 21 days’ period up to the date of payment of the refund or drawback. (3) Interest determined in terms of subsection (2) must be calculated on daily balances owing and compounded at the end of each month. Rules to facilitate application of this Chapter
  6. 77

    The Commissioner may in terms of section 224 make rules to facilitate the

    Verify source ↗

    The Commissioner may make rules under section 224 to help implement this Chapter, including refund rules for certain payments made to the Commissioner.

    77. The Commissioner may in terms of section 224 make rules to facilitate the implementation of this Chapter, including rules prescribing the circumstances in and procedures according to which payments, other than duties, administrative penalties and interest, made to the Commissioner may be refunded. 5 10 15 20 Offences in terms of this Chapter77
  7. 78

    A person is guilty of a Category 1 offence if that person claims, or receives and

    Verify source ↗

    A person commits a Category 1 offence if they claim, receive, and keep a refund or drawback they are not entitled to.

    78. A person is guilty of a Category 1 offence if that person claims, or receives and 25 keeps, any refund or drawback to which that person is not entitled. CHAPTER 5 ASSESSMENT OF DUTY Purpose and application of this Chapter 79. (1) The purpose of this Chapter is to provide for the assessment of duty on goods. (2) This Chapter applies to all goods— 30 (a) imported into the Republic and— (i) cleared for home use or another customs procedure that confers a tax due (ii) or partial tax due status on the goods;78 or regarded for tax purposes in terms of a provision of the Customs Control Act to be cleared for home use under Chapter 8 of that Act; or 35 (b) exported or to be exported from the Republic and—

Part

CHAPTER 5

  1. 77

    See also general offences in section 212 relating to fraudulent claims for refunds and drawbacks.

    Verify source ↗

    This section points readers to general offences in section 212 about fraudulent claims for refunds and drawbacks.

    77. See also general offences in section 212 relating to fraudulent claims for refunds and drawbacks.
  2. 78

    Clearance for home use in terms of Chapter 8 of the Customs Control Act renders goods subject to the

    Verify source ↗

    Customs clearance for home use can make goods subject to import duty, and clearance for inward or home use processing can make them subject to part of the applicable import duty.

    78. Clearance for home use in terms of Chapter 8 of the Customs Control Act renders goods subject to the payment of any import duty that may have been imposed. Clearance of imported goods for inward or home use processing may render the goods subject to the payment of a part of any applicable import duty. STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 87 Wet No. 30 van 2014 87 van die bedrag te betaal, kan die doeanegesag die bedrag van so ’n terugbetaling of teruggawe verreken teen die bedrag wat so iemand versuim het om te betaal. (2) Subartikel (1) mag nie toegepas word ten opsigte van ’n bedrag van uitstaande belasting, reg, heffing, gelde, rente of administratiewe boete nie indien die doeanegesag ingevolge artikel 830 van die Wet op Doeanebeheer betaling van daardie bedrag hangende die instel of afhandeling van verrigtinge ingevolge Hoofstuk 37 opgeskort of uitgestel het. Rente betaalbaar op terugbetaling of teruggawe 76. (1) Indien iemand daarop geregtig word om ’n terugbetaling of teruggawe te eis van ’n reg, administratiewe boete of rente ingevolge hierdie Wet aan die Kommissaris betaal, is geen rente op die bedrag van daardie reg, boete of rente betaalbaar behalwe soos in subartikel (2) bepaal nie. (2) Indien die doeanegesag versuim om ’n terugbetaling of teruggawe wat ingevolge artikel 70(4)(a) goedgekeur is binne die 21 werksdae tydperk bedoel in daardie artikel te betaal, is die applikant op rente, teen ’n koers deur die Minister bepaal, op die bedrag van die terugbetaling of teruggawe geregtig, vir ’n tydperk wat begin op die verstryking van daardie 21 dae tydperk tot en met die datum van betaling van die terugbetaling of teruggawe. (3) Rente ingevolge subartikel (2) bepaal, moet bereken word op daaglikse verskuldigde saldo’s en aan die einde van elke maand saamgestel word. Reëls ter fasilitering van toepassing van hierdie Hoofstuk
  3. 77

    Die Kommissaris kan ingevolge artikel 224 reëls uitvaardig om die

    Verify source ↗

    The Commissioner may make rules under article 224 to help implement this Chapter, including rules about when and how certain payments may be made to or refunded by the Commissioner.

    77. Die Kommissaris kan ingevolge artikel 224 reëls uitvaardig om die implementering van hierdie Hoofstuk te fasiliteer, met inbegrip van reëls wat voorskryf die omstandighede waarin en prosedures waarvolgens betalings, anders as regte, administratiewe boetes en rente, aan die Kommissaris gedoen, terugbetaal kan word. Misdrywe ingevolge hierdie Hoofstuk77
  4. 78

    Iemand is aan ’n Kategorie 1 misdryf skuldig indien so iemand enige

    Verify source ↗

    A person commits a Category 1 offence if they claim, receive, and keep a refund or return they are not entitled to.

    78. Iemand is aan ’n Kategorie 1 misdryf skuldig indien so iemand enige terugbetaling of teruggawe waarop so iemand nie geregtig is nie eis, of ontvang en hou. HOOFSTUK 5 AANSLAG VAN REGTE Doel en toepassing van hierdie Hoofstuk 79. (1) Die doel van hierdie Hoofstuk is om vir die aanslag van reg op goedere voorsiening te maak. (2) Hierdie Hoofstuk is van toepassing op alle goedere wat— (a) in die Republiek ingevoer word en— (i) geklaar word vir binnelandse gebruik of ’n ander doeaneprosedure wat ’n belasting betaalbare status of deels-belasting betaalbare status aan die goedere verleen;78 of (ii) vir belastingdoeleindes ingevolge ’n bepaling van die Wet op Doeanebeheer geag word vir binnelandse gebruik ingevolge Hoofstuk 8 van daardie Wet geklaar te wees; of (b) uit die Republiek uitgevoer is of gaan word en— 5 10 15 20 25 30 35 40
  5. 77

    Kyk ook algemene misdrywe in artikel 212 wat met bedrieglike eise vir terugbetalings en teruggawes

    Verify source ↗

    This section points readers to article 212 on general offences involving fraudulent claims for refunds and rebates.

    77. Kyk ook algemene misdrywe in artikel 212 wat met bedrieglike eise vir terugbetalings en teruggawes verband hou.
  6. 78

    Klaring vir binnelandse gebruik ingevolge Hoofstuk 8 van die Wet op Doeanebeheer stel die goedere

    Verify source ↗

    Clearing goods for domestic use can make them subject to import duty, and some inward or domestic use processing clearances can make them subject to part of any applicable import duty.

    78. Klaring vir binnelandse gebruik ingevolge Hoofstuk 8 van die Wet op Doeanebeheer stel die goedere onderhewig aan die betaling van invoerreg wat op die goedere opgelê mag wees. Klaring van ingevoerde goedere vir inwaartse- of binnelandse gebruiksprosessering kan die goedere onderhewig stel aan die betaling van ’n gedeelte van enige invoerreg wat mag geld. 88 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 88 (i) cleared for outright export or another customs procedure that confers a (ii) tax due or partial tax due status on the goods;79 or regarded for tax purposes in terms of a provision of the Customs Control Act to be cleared for outright export. Key factors of duty assessment 80. (1) When assessing goods for duty purposes, the dutiability of the goods and the amount of duty payable on the goods must be determined with reference to— (a) (b) (c) (d) (e) the tariff classification of the goods as determined in accordance with Chapter 6; (i) the customs value of those goods as determined in accordance with Chapter 7, if the duty is imposed by value of the goods; or the quantity, weight, volume, measurement or other specifics of those goods as determined in accordance with the rules or the Customs Tariff, if the duty is imposed by quantity, weight, volume, measurement or other specifics of the goods; (ii) the origin of those goods as determined in accordance with Chapter 8, if the dutiability of, or the amount of duty on, the goods is affected by the origin of the goods; the rate of duty applicable to those goods; and any other specific factors regulating the duty or the calculation of the amount of duty that may be payable on those goods. (2) An assessment of duty must be carried out in accordance with the applicable provisions of this Act. (3) This section must be complied with by— (a) any person when making a self-assessment of the duty that may be payable on (b) goods; and the customs authority when assessing or re-assessing the duty that may be payable on goods. Applicable rate of duty 81. (1) The rate of import duty to be applied to dutiable goods— (b) (a) cleared for home use or a customs procedure that renders the goods subject to the payment of import duty,80 is the rate applicable to the goods at the time when the goods are cleared for home use or that customs procedure;81 or regarded for tax purposes in terms of a provision of the Customs Control Act to be cleared for home use under Chapter 8 of that Act, is the rate applicable to the goods at the date on which the goods acquired a tax due status82 or at the time when the customs authority commences with the assessment of duty in terms of section 84(1), whichever yields the higher rate. (2) The rate of export duty to be applied to goods— (a) cleared for outright export or another customs procedure that renders the goods subject to the payment of export duty, is the rate applicable to the goods at the time when the goods are cleared for outright export or that customs procedure;83 or

Part

Chapter 7, if the duty is imposed by value of the goods; or

  1. 79

    Clearance for outright export may render goods subject to the payment of any export duty that may

    Verify source ↗

    Clearance for outright export or outward processing may make goods subject to export duty payment.

    79. Clearance for outright export may render goods subject to the payment of any export duty that may have been imposed. Clearance of goods for outward processing may render the goods subject to the payment of part of any applicable export duty.
  2. 80

    Eg. Customs procedures where a rebate of less than 100 percent apply, such as may be the case with

    Verify source ↗

    This provision refers to customs procedures where a rebate of less than 100% may apply.

    80. Eg. Customs procedures where a rebate of less than 100 percent apply, such as may be the case with inward processing, home use processing and compensating products imported under the outward processing procedure.
  3. 81

    For time when goods are cleared for home use or a customs procedure see section 173 of the Customs

    Verify source ↗

    For goods cleared for home use or a customs procedure, refer to section 173 of the Customs Control Act.

    81. For time when goods are cleared for home use or a customs procedure see section 173 of the Customs Control Act.
  4. 82

    See sections 152, 153, 154 and 155 of the Customs Control Act.

    Verify source ↗

    This section directs the reader to sections 152, 153, 154, and 155 of the Customs Control Act.

    82. See sections 152, 153, 154 and 155 of the Customs Control Act.
  5. 83

    For time when goods are cleared for a customs procedure see section 173 of the Customs Control Act.

    Verify source ↗

    For when goods are cleared for a customs procedure, this provision points to section 173 of the Customs Control Act.

    83. For time when goods are cleared for a customs procedure see section 173 of the Customs Control Act. 5 10 15 20 25 30 35 40 STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 89 Wet No. 30 van 2014 89 (i) geklaar word vir regstreekse uitvoer of ’n ander doeaneprosedure wat ’n belasting betaalbare status of ’n deels-belasting betaalbare status aan die goedere verleen;79 of (ii) vir belastingdoeleindes ingevolge ’n bepaling van die Wet op Doeanebeheer geag word vir regstreekse uitvoer geklaar te wees. 5 Sleutelfaktore vir aanslag van reg 80. (1) Wanneer goedere vir belastingdoeleindes aangeslaan word, moet die belasbaarheid van die goedere en die bedrag van reg betaalbaar op die goedere bepaal word met verwysing na— (a) die tariefindeling van die goedere soos ooreenkomstig Hoofstuk 6 bepaal; (b) (i) die doeanewaarde van daardie goedere soos ooreenkomstig Hoofstuk 7 bepaal, indien die reg per waarde van die goedere opgelê word; of (ii) die hoeveelheid, gewig, volume, afmeting of ander hoedanighede van daardie goedere soos ooreenkomstig die reëls of die Doeanetarief bepaal, indien die reg per hoeveelheid, gewig, volume, afmeting of ander hoedanighede van die goedere opgelê word; (c) die oorsprong van daardie goedere soos ooreenkomstig Hoofstuk 8 bepaal, indien die belasbaarheid van, of die bedrag van reg op, die goedere beïnvloed word deur die oorsprong van die goedere; (d) die koers van reg wat op daardie goedere van toepassing is; en (e) enige ander spesifieke faktore wat die reg of die berekening van die bedrag van reg wat op die goedere betaalbaar mag wees, reguleer. (2) ’n Aanslag van reg moet ooreenkomstig die toepaslike bepalings van hierdie Wet gedoen word. (3) Hierdie artikel moet toegepas word deur— (a) iemand wanneer so iemand ’n self-aanslag van die reg wat op goedere betaalbaar mag wees, doen; en (b) die doeanegesag wanneer die doeanegesag ’n aanslag of heraanslag van die reg wat op goedere betaalbaar mag wees, doen. Toepaslike koers van reg 81. (1) Die koers van invoerreg wat toegepas moet word op belasbare goedere wat— (a) geklaar word vir binnelandse gebruik of ’n doeaneprosedure wat die goedere aan die betaling van invoerreg onderworpe stel,80 is die koers wat vir die goedere geld ten tye van klaring van die goedere vir binnelandse gebruik of daardie doeaneprosedure;81 of (b) vir belastingdoeleindes ingevolge ’n bepaling van die Wet op Doeanebeheer geag word vir binnelandse gebruik ingevolge Hoofstuk 8 van daardie Wet geklaar te wees, is die koers wat vir die goedere geld op die datum waarop die goedere ’n belasting betaalbare status verkry82 of op die tydstip waarop die doeanegesag ingevolge artikel 84(1) met die aanslag van reg begin, watter koers ook al die hoogste is. (2) Die koers van uitvoerreg wat toegepas moet word op goedere wat— (a) geklaar word vir regstreekse uitvoer of ’n ander doeaneprosedure wat die goedere aan die betaling van uitvoerreg onderworpe stel, is die koers wat vir die goedere geld ten tye van klaring van die goedere vir regstreekse uitvoer of daardie doeaneprosedure;83 of 10 15 20 25 30 35 40 45
  6. 79

    Klaring vir regstreekse uitvoer kan goedere onderhewig stel aan die betaling van enige uitvoerreg wat

    Verify source ↗

    Goods cleared for direct export or outward processing may be made subject to export duty, including a partial export duty for outward processing.

    79. Klaring vir regstreekse uitvoer kan goedere onderhewig stel aan die betaling van enige uitvoerreg wat op die goedere opgelê mag wees. Klaring van goedere vir uitwaartse prosessering kan die goedere onderhewig stel aan die betaling van ’n gedeelte van enige uitvoerreg wat mag geld.
  7. 80

    Bv. doeaneprosedures waar ’n korting van minder as 100 persent van toepassing is, soos wat die geval

    Verify source ↗

    This provision refers to customs procedures where a rebate of less than 100% applies.

    80. Bv. doeaneprosedures waar ’n korting van minder as 100 persent van toepassing is, soos wat die geval inwaartse prosessering, binnelandse gebruiksprosessering en kompenserende mag wees met produkte wat onder die prosedure vir uitwaartse prosessering ingevoer word.
  8. 81

    Vir die tydstip waarop goedere vir binnelandse gebruik of ’n doeaneprosedure geklaar word, kyk

    Verify source ↗

    When goods are cleared for home use or for a customs procedure, this provision points to article 173 of the Customs Control Act.

    81. Vir die tydstip waarop goedere vir binnelandse gebruik of ’n doeaneprosedure geklaar word, kyk artikel 173 van die Wet op Doeanebeheer.
  9. 82

    Kyk artikels 152, 153, 154 en 155 van die Wet op Doeanebeheer.

    Verify source ↗

    This section directs the reader to sections 152, 153, 154 and 155 of the Customs Control Act.

    82. Kyk artikels 152, 153, 154 en 155 van die Wet op Doeanebeheer.
  10. 83

    Vir die tydstip waarop goedere vir ’n doeaneprosedure geklaar word, kyk artikel 173 van die Wet op

    Verify source ↗

    Before releasing certain goods, the customs authority must determine whether they are dutiable and, if so, calculate the duty payable.

    83. Vir die tydstip waarop goedere vir ’n doeaneprosedure geklaar word, kyk artikel 173 van die Wet op Doeanebeheer. 90 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 90 (b) regarded for tax purposes in terms of a provision of the Customs Control Act to be cleared for outright export, is the rate applicable to the goods at the date on which the goods acquired a tax due status84 or at the time when the customs authority commences with the assessment of duty in terms of section 84(1), whichever yields the higher rate. Self-assessment of duty by person clearing goods 82. (1) A person clearing goods85 for home use or outright export or for another customs procedure that confers a tax due or partial tax due status on the goods in relation to import or export duty must— (a) determine the dutiability of the goods and calculate the amount of duty payable on the goods (if any) by making a self-assessment, on a worksheet as may be prescribed by rule, with reference to each of the key assessment factors applicable to the goods; state on the clearance declaration— (i) the amount of duty payable on the goods (if any) in accordance with the self-assessment; and (b) (ii) any other particulars concerning the self-assessment as may be pre- scribed by rule; (c) pay the amount of duty stated on the clearance declaration to the Commissioner in accordance with section 22 or 23;86 and (d) on request by the customs authority submit the worksheet to the customs authority. (2) (a) A self-assessment must, subject to section 527, 532 or 536 of the Customs Control Act, be made when the goods are cleared. (b) A person clearing goods must on discovery of any inaccuracy in a self-assessment made in respect of the goods, promptly notify the customs authority of such inaccuracy. (3) Section 179 of the Customs Control Act applies to a worksheet referred to in subsection (1). (4) This section does not apply to— (a) accompanied or unaccompanied baggage other than commercial goods; (b) international postal articles cleared in accordance with the simplified clearance process contemplated in section 493(2) of the Customs Control Act; or any other category of goods— (i) excluded by rule from self-assessment; or (ii) exempted by the customs authority in a specific case from self- (c) assessment. Assessment of duty by customs authority 83. (1) The customs authority must, subject to section 527, 532 or 536 of the Customs Control Act, before releasing goods cleared for home use or outright export or for another customs procedure that confers a tax due or partial tax due status on the goods in relation to import or export duty— (a) determine the dutiability of the goods; and (b) if dutiable, calculate the amount of duty payable on the goods (if any). (2) The customs authority must assess duty on the goods in terms of subsection (1)(b) by either— 5 10 15 20 25 30 35 40 45 (a) adopting any self-assessment of duty as stated on the clearance declaration of the goods as its own assessment of the duty on the goods; or (b) making its own assessment of duty on the goods. (3) If the customs authority makes an assessment in terms of subsection (2)(b) the amount so assessed must be paid to the Commissioner subject to subsections (4) and (5). 50
  11. 84

    See sections 157, 158 and 159 of the Customs Control Act.

    Verify source ↗

    This section refers readers to sections 157, 158 and 159 of the Customs Control Act.

    84. See sections 157, 158 and 159 of the Customs Control Act.
  12. 85

    See section 166 of the Customs Control Act.

    Verify source ↗

    This section points to section 166 of the Customs Control Act.

    85. See section 166 of the Customs Control Act.
  13. 86

    The customs authority may in terms of section 103 of the Customs Control Act, as a pre-condition for

    Verify source ↗

    The customs authority may require security before releasing goods, if needed to cover a possible later duty shortfall.

    86. The customs authority may in terms of section 103 of the Customs Control Act, as a pre-condition for the release of goods, require a person clearing the goods to provide security for any shortfall on any duty that may subsequently be discovered. STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 91 Wet No. 30 van 2014 91 (b) vir belastingdoeleindes ingevolge ’n bepaling van die Wet op Doeanebeheer geag word vir regstreekse uitvoer geklaar te wees, is die koers wat vir die goedere geld op die datum waarop die goedere ’n belasting betaalbare status verkry84 of op die tydstip waarop die doeanegesag ingevolge artikel 84(1) met die aanslag van reg begin, watter koers ook al die hoogste is. Self-aanslag van reg deur persone wat goedere klaar 82. (1) Iemand wat goedere klaar85 vir binnelandse gebruik of regstreekse uitvoer of vir ’n ander doeaneprosedure wat ’n belasting betaalbare status of ’n deels-belasting betaalbare status met betrekking tot invoer- of uitvoerreg aan die goedere verleen, moet— (a) die belasbaarheid vir reg van die goedere bepaal en die bedrag van reg betaalbaar op die goedere (indien enige) bereken deur ’n self-aanslag te doen op ’n werkstaat, soos by reël voorgeskryf mag word, met verwysing na elk van die sleutelaanslagfaktore wat op die goedere van toepassing is; (b) op die klaringsbrief die volgende vermeld: (i) Die bedrag van reg ooreenkomstig die self-aanslag op die goedere betaalbaar (indien enige); en (ii) enige ander besonderhede rakende die self-aanslag soos by reël 5 10 15 voorgeskryf mag word; (c) ooreenkomstig artikel 22 of 23 die bedrag van reg op die klaringsbrief 20 vermeld aan die Kommissaris betaal;86 en (d) op versoek deur die doeanegesag die werkstaat aan die doeanegesag verstrek. (2) (a) ’n Self-aanslag moet, behoudens artikel 527, 532 of 536 van die Wet op Doeanebeheer, gedoen word wanneer die goedere geklaar word. (b) Iemand wat goedere klaar, moet wanneer daar in ’n self-aanslag ten opsigte van goedere gedoen enige onakkuraatheid aan die lig kom, die doenanegesag onverwyld daarvan in kennis stel. (3) Artikel 179 van die Wet op Doeanebeheer is van toepassing op ’n werkstaat in subartikel (1) bedoel. (4) Hierdie artikel is nie van toepassing nie op— (a) vergeselde of onvergeselde bagasie anders as kommersiële goedere; (b) internasionale posstukke geklaar volgens die verkorte klaringsproses beoog in artikel 493(2) van die Wet op Doeanebeheer; of enige ander kategorie goedere— (i) by reël van self-aanslag uitgesluit; of (ii) in ’n bepaalde geval deur die doeanegesag van self-aanslag onthef. (c) Aanslag van reg deur doeanegesag 83. (1) Die doeanegesag moet, behoudens artikel 527, 532 of 536 van die Wet op Doeanebeheer, voor die vrystelling van goedere geklaar vir binnelandse gebruik of regstreekse uitvoer of vir ’n ander doeaneprosedure wat ’n belasting betaalbare status of deels-belasting betaalbare status met betrekking tot invoer- of uitvoerreg aan die goedere verleen— (a) die belasbaarheid van die goedere bepaal; en (b) indien belasbaar, die bedrag van reg bereken wat op die goedere betaalbaar is (indien enige). (2) Die doeanegesag moet ingevolge subartikel (1)(b) reg op die goedere aanslaan deur— (a) òf enige self-aanslag van reg soos op die klaringsbrief vermeld, te aanvaar; (b) òf sy eie aanslag van reg op die goedere te doen. (3) Indien die doeanegesag ’n aanslag ingevolge subartikel (2)(b) doen, moet die bedrag aldus aangeslaan aan die Kommissaris betaal word behoudens subartikels (4) en (5).
  14. 84

    Kyk artikels 157, 158 en 159 van die Wet op Doeanebeheer.

    Verify source ↗

    This section points readers to articles 157, 158, and 159 of the Customs Control Act.

    84. Kyk artikels 157, 158 en 159 van die Wet op Doeanebeheer.
  15. 85

    Kyk artikel 166 van die Wet op Doeanebeheer.

    Verify source ↗

    This provision directs the reader to section 166 of the Customs Control Act.

    85. Kyk artikel 166 van die Wet op Doeanebeheer.
  16. 86

    Die doeanegesag kan ingevolge artikel 103 van die Wet op Doeanebeheer, as ’n voorvereiste vir die

    Verify source ↗

    The customs authority may re-assess duty on goods only within three years, subject to listed exceptions; refunds may be due if a re-assessment is lower than duty already paid.

    86. Die doeanegesag kan ingevolge artikel 103 van die Wet op Doeanebeheer, as ’n voorvereiste vir die vrystelling van goedere, vereis dat iemand wat die goedere klaar sekuriteit moet stel vir enige tekort op enige reg wat op ’n later tydstip ontdek mag word. 25 30 35 40 45 50 92 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 92 (4) (a) If the amount of duty as assessed in terms of subsection (2)(b) exceeds an amount of duty already paid in terms of the self-assessment, the customs authority must recover the under-payment of duty in accordance with section 41. (b) If paragraph (a) applies, the outstanding amount of duty must be paid on or before a date specified for payment in a notice demanding payment of that amount. (5) (a) If the amount of duty as assessed in terms of subsection (2)(b) is less than an amount of duty already paid in terms of the self-assessment, the person who paid that amount of duty is entitled to a refund of the excess in accordance with and subject to Chapter 4. (b) If paragraph (a) applies, the customs authority must give notice of the amount of the duty as assessed in terms of subsection (1)(b) to the person who paid an amount of duty on the goods. Duty assessment when goods are regarded cleared for home use or outright export 84. (1) If in terms of a provision of the Customs Control Act goods are for tax purposes regarded to be cleared for home use under Chapter 8 of that Act, or for outright export, the customs authority must— (a) assess the goods for duty purposes; (b) calculate the amount of any duty payable on those goods at the rate applicable (c) to the goods in terms of section 81(1)(b) or (2)(b); and recover that amount in accordance with Chapter 3 from a person liable for the duty. (2) Before making an assessment in terms of subsection (1), the customs authority may direct a person liable for the duty— (a) (b) to make a self-assessment of the duty payable on the goods, substantially in accordance with section 82(1)(a); and to submit the self-assessment to the customs authority within a specified period. 5 10 15 20 25 Duty re-assessment by customs authority 85. (1) The customs authority may at any time, subject to section 86— (a) make a re-assessment of duty on goods as assessed by the customs authority 30 in terms of section 83(2)(a) or (b) or 84(1)(a) and (b); or (b) make a re-assessment of duty on goods as re-assessed in terms of paragraph (a). (2) More than one re-assessment may, as necessary, be made in terms of subsection (1)(b). (3) A re-assessment in terms of subsection (1) may be made in respect of goods irrespective of whether or not— (a) (b) (c) the goods have been released; the goods are still subject to customs control; or an amount of duty has been paid on the goods. (4) When making a re-assessment in terms of subsection (1), the customs authority is not obliged to make the re-assessment with reference to each of the key assessment factors, but may for purposes of the re-assessment apply any key assessment factor as applied in any previous assessment. (5) (a) If the amount of duty as re-assessed in terms of subsection (1) exceeds the amount of duty as assessed in terms of section 83(2)(a) or (b) or 84(1)(a) and (b) or a previous re-assessment in terms of subsection (1)(b), the customs authority must recover the under-payment of duty in accordance with section 41. (b) If paragraph (a) applies, the outstanding amount of duty must be paid on or before a date specified for payment in a notice demanding payment of that amount. (6) (a) If the amount of duty as re-assessed in terms of subsection (1) is less than an amount of duty that has been paid by a person liable for the duty following an assessment in terms of section 83(2)(a) or (b) or 84(1)(a) and (b) or a previous re-assessment in terms of subsection (1)(b), the person who paid that amount of duty is entitled to a refund of the excess in accordance with and subject to Chapter 4. 35 40 45 50 55 STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 93 Wet No. 30 van 2014 93 (4) (a) Indien die bedrag van reg soos ingevolge subartikel (2)(b) aangeslaan meer is as die bedrag van reg alreeds ingevolge die self-aanslag betaal, moet die doeanegesag die kort-betaling van reg ooreenkomstig artikel 41 verhaal. (b) Indien paragraaf (a) geld, moet die uitstaande bedrag van reg betaal word op of voor ’n datum vir betaling vermeld in ’n kennisgewing wat betaling van daardie bedrag vereis. (5) (a) Indien die bedrag van reg soos ingevolge subartikel (2)(b) aangeslaan minder is as ’n bedrag van reg alreeds ingevolge die self-aanslag betaal, is die persoon wat daardie bedrag van reg betaal het geregtig op ’n terugbetaling ooreenkomstig en behoudens Hoofstuk 4 van die bedrag van die oorbetaling. (b) Indien paragraaf (a) geld, moet die doeanegesag aan die persoon wat ’n bedrag van reg op die goedere betaal het kennis gee van die bedrag van die reg ingevolge subartikel (1)(b) aangeslaan. 5 10 Aanslag van reg wanneer goedere geag word geklaar te wees vir binnelandse gebruik of regstreekse uitvoer 15 84. (1) Indien goedere ingevolge ’n bepaling van die Wet op Doeanebeheer vir belastingdoeleindes geag word vir binnelandse gebruik ingevolge Hoofstuk 8 van daardie Wet, of vir regstreekse uitvoer geklaar te wees, moet die doeanegesag— (a) die goedere vir doeleindes van reg aanslaan; (b) die bedrag van enige reg betaalbaar op daardie goedere bereken teen die koers wat ingevolge artikel 81(1)(b) of (2)(b) op die goedere van toepassing is; en (c) daardie bedrag ooreenkomstig Hoofstuk 3 verhaal van ’n persoon wat vir die reg aanspreeklik is. (2) Voordat die doeanegesag ’n aanslag ingevolge subartikel (1) doen, kan die doeanegesag iemand wat aanspreeklik is vir die reg gelas— (a) om ’n self-aanslag van die reg betaalbaar op die goedere wesenlik volgens artikel 82(1)(a) te doen; en (b) om die self-aanslag binne ’n bepaalde tydperk aan die doeanegesag voor te lê. Heraanslag van reg deur doeanegesag 85. (1) Die doeanegesag kan te eniger tyd, behoudens artikel 86— (a) (b) ’n heraanslag van reg doen op goedere soos deur die doeanegesag ingevolge artikel 83(2)(a) of (b) of 84(1)(a) en (b) aangeslaan; of ’n heraanslag van reg doen op goedere soos ingevolge paragraaf (a) heraangeslaan. 20 25 30 (2) Meer as een heraanslag kan, soos nodig, ingevolge subartikel (1)(b) gedoen word. (3) ’n Heraanslag ingevolge subartikel (1) kan ten opsigte van goedere gedoen word 35 ongeag of— (a) die goedere vrygestel is of nie; (b) die goedere steeds aan doeanebeheer onderworpe is of nie; of (c) ’n bedrag van reg op die goedere betaal is of nie. (4) Wanneer die doeanegesag ’n heraanslag ingevolge subartikel (1) doen, is die doeanegesag nie verplig om die heraanslag te doen met verwysing na elkeen van die sleutelaanslagfaktore nie, maar kan vir doeleindes van die heraanslag enige sleutelaanslagfaktor toepas soos dit in enige vorige aanslag toegepas is. (5) (a) Indien die bedrag van reg soos ingevolge subartikel (1) heraangeslaan, meer is as die bedrag van reg soos ingevolge artikel 83(2)(a) of (b) of 84(1)(a) en (b) of ’n vorige heraanslag ingevolge subartikel (1)(b) aangeslaan, moet die doeanegesag die kort-betaling van reg ooreenkomstig artikel 41 verhaal. (b) Indien paragraaf (a) geld, moet die uitstaande bedrag van reg betaal word op of voor ’n datum vir betaling vermeld in ’n kennisgewing wat betaling van daardie bedrag vereis. (6) (a) Indien die bedrag van reg soos ingevolge subartikel (1) heraangeslaan minder is as die bedrag van reg wat deur iemand aanspreeklik vir die reg betaal is na ’n aanslag ingevolge artikel 83(2)(a) of (b) of 84(1)(a) en (b) of ’n vorige heraanslag ingevolge subartikel (1)(b), is die persoon wat daardie bedrag van reg betaal het geregtig op ’n terugbetaling ooreenkomstig en behoudens Hoofstuk 4 van die bedrag van die oor-betaling. 40 45 50 55 94 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 94 (b) If paragraph (a) applies, the customs authority must give notice of the amount of the duty as re-assessed in terms of subsection (1) to the person who paid an amount of duty on the goods. Time limit on duty re-assessment 86. (1) A re-assessment of duty on goods in terms of section 85(1)(a) or (b) may be made only within a period of three years from the date the goods acquired a tax due status in terms of Chapter 6 of the Customs Control Act.87 (2) A re-assessment of duty on goods is, despite subsection (1) but subject to section 87, permissible after the expiry of the three years’ period referred to in that subsection— (a) if the re-assessment— (i) (ii) is mandatory in terms of section 88(1)(a) or (b); or is necessary to rectify an underpayment or non-payment of duty that occurred as a result of fraud, misrepresentation, a false declaration or non-disclosure of material facts; or 5 10 (b) if the customs authority and the person clearing the goods agree before the expiry of that period to the re-assessment. 15 Limitation on goods in respect of which re-assessment may be made (a) 87. (1) A re-assessment of duty on goods in terms of section 85(1)(a) or (b) may— in the case of goods affected by a decision in any administrative appeal or alternative dispute resolution proceedings or by a final judgement of a court, be made only in respect of the goods in respect of which the decision or final judgement was given: Provided that if the decision or judgement invalidated, changed or replaced a tariff, value or origin determination or re-determination and the grounds for that decision or judgement, if applied to a determination or re-determination made in respect of or applied to other goods, will affect the dutiability of or the amount of duty payable on those other goods, a re-assessment of duty in terms of section 85(1)(a) or (b) may be made also in respect of those other goods, provided they were cleared after a date88 three years prior to the date of the determination or re-determination that was invalidated, changed or replaced by the decision or final judgement; and in the case of goods affected by a dispute settlement or a retrospective amendment to the Customs Tariff, be made only in respect of the goods in respect of which the settlement was made or to which the retrospective amendment applies. (b) (2) In this section ‘‘clear’’ means cleared for— (a) home use in terms of Chapter 8 of the Customs Control Act; or (b) a customs procedure that confers a tax due or partial tax due status on goods, and ‘‘clearance’’ has a corresponding meaning. Mandatory re-assessment of duty 20 25 30 35 88. (1) The customs authority must make a re-assessment89 of duty on goods in terms 40 of section 85— (a) when it makes a—

Part

Chapter 4.

  1. 87

    Goods that have been cleared acquire a tax due status in terms of Chapter 6 of the Customs Control

    Verify source ↗

    Cleared goods acquire tax due status from the relevant clearance date.

    87. Goods that have been cleared acquire a tax due status in terms of Chapter 6 of the Customs Control Act as from the date of clearance of the goods for home use or a customs procedure conferring a tax due status on the goods, which in terms of section 173 of that Act is the date of acceptance by Customs of the clearance declaration submitted in respect of the goods.
  2. 88

    This covers all clearances during the period from this date up to the date of the decision or final

    Verify source ↗

    This provision describes which clearances are covered: those from the date of this provision up to the decision or final judgment, and those made after the decision or judgment until it is implemented.

    88. This covers all clearances during the period from this date up to the date of the decision or final judgement and also clearances made after the date of the decision or judgement until the decision or judgement is implemented.
  3. 89

    These re-assessments must be made at any time whether within or after the three years’ period

    Verify source ↗

    Re-assessments may be made at any time, even after the three-year period in section 86(1). If paragraph (a) applies, the customs authority must notify the person who paid the duty of the re-assessed amount.

    89. These re-assessments must be made at any time whether within or after the three years’ period referred to in section 86(1). See section 86(2). STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 95 Wet No. 30 van 2014 95 (b) Indien paragraaf (a) geld, moet die doeanegesag die persoon wat ’n bedrag van reg op die goedere betaal het, kennis gee van die bedrag van die reg soos ingevolge subartikel (1) heraangeslaan. Tydsbeperking op heraanslag van reg 86. (1) ’n Heraanslag van reg op goedere ingevolge artikel 85(1)(a) of (b) kan gedoen word slegs binne ’n tydperk van drie jaar nadat die goedere ingevolge Hoofstuk 6 van die Wet op Doeanebeheer ’n belasting betaalbare status verkry het.87 (2) ’n Heraanslag van reg op goedere is, ongeag subartikel (1) maar behoudens artikel 87, na die verstryking van die tydperk van drie jaar bedoel in daardie subartikel toelaatbaar— (a) ingevolge artikel 88(1)(a) of (b) verpligtend is; of indien die heraanslag— (i) (ii) nodig is om ’n kort-betaling of nie-betaling van reg wat die gevolg was ’n vals klaringsbrief of die nie- van bedrog, wanvoorstelling, openbaarmaking van wesenlike feite, reg te stel; of (b) indien die doeanegesag en die persoon wat die goedere klaar voor die verstryking van daardie tydperk op die heraanslag ooreenkom. Beperking op goedere ten opsigte waarvan heraanslag gedoen kan word 87. (1) ’n Heraanslag van reg op goedere ingevolge artikel 85(1)(a) of (b) kan— (a) (b) in die geval van goedere wat geraak word deur ’n beslissing in enige administratiewe appèl of alternatiewe geskilbeslegtingsverrigtinge of deur ’n finale hofbeslissing, gedoen word slegs ten opsigte van die goedere ten opsigte waarvan die beslissing of finale hofbeslissing gegee is: Met dien verstande dat indien die beslissing of hofbeslissing ’n tarief-, waarde- of oorsprongbepaling of -herbepaling ongeldig verklaar, verander of vervang het, en die gronde vir daardie beslissing of hofbeslissing, indien toegepas op ’n bepaling of herbepaling gedoen ten opsigte van of toegepas op ander goedere, die belasbaarheid van, of die bedrag van reg betaalbaar op, daardie ander goedere sal raak, kan ’n heraanslag van reg ingevolge artikel 85(1)(a) of (b) ook ten opsigte van daardie ander goedere gedoen word, mits die goedere geklaar is na ’n datum88 drie jaar voor die datum van die bepaling of herbepaling wat ongeldig verklaar, verander of vervang is deur die beslissing of finale hofbeslissing; en in die geval van goedere wat geraak word deur die skikking van ’n dispuut of ’n terugwerkende wysiging van die Doeanetarief, gedoen word slegs ten opsigte van die goedere ten opsigte waarvan die skikking gemaak is of waarop die terugwerkende wysiging van toepassing is. (2) In hierdie artikel beteken ‘‘klaar’’ klaar vir— (a) binnelandse gebruik ingevolge Hoofstuk 8 van die Wet op Doeanebeheer; of (b) ’n doeaneprosedure wat ’n belasting betaalbare status of deels-belasting betaalbare status aan die goedere verleen, en het ‘‘klaring’’ ’n ooreenstemmende betekenis. Verpligte heraanslag van reg 88. (1) Die doeanegesag moet ingevolge artikel 85 ’n heraanslag89 van reg op goedere ingevolge artikel 85 doen— (a) wanneer die doeanegesag—
  4. 87

    Goedere wat geklaar is, verkry ingevolge Hoofstuk 6 van die Wet op Doeanebeheer ’n belasting

    Verify source ↗

    Goods cleared under Chapter 6 of the Customs Control Act get tax payable status from the clearance date, or from the date a customs procedure gives that status.

    87. Goedere wat geklaar is, verkry ingevolge Hoofstuk 6 van die Wet op Doeanebeheer ’n belasting betaalbare status vanaf die datum van klaring van die goedere vir binnelandse gebruik of ’n doeaneprosedure wat ’n belasting betaalbare status aan die goedere verleen, watter datum ingevolge artikel 173 van die Wet op Doeanebeheer die datum van aanvaarding deur Doeane van die klaringsbrief is wat ten opsigte van die goedere ingedien is.
  5. 88

    Hierdie dek alle klarings gedurende die tydperk vanaf hierdie datum tot en met die datum van die

    Verify source ↗

    This section covers all clearances from this date until the decision or final court order, and clearances made after the decision until the decision or order is implemented.

    88. Hierdie dek alle klarings gedurende die tydperk vanaf hierdie datum tot en met die datum van die beslissing of finale hofbevel, asook klarings gemaak na die datum van die beslissing of hofbeslissing totdat die besluit of hofbeslissing geïmplementeer word.
  6. 89

    Hierdie heraanslae moet te eniger tyd gedoen word, of dit binne die drie jaar tydperk bedoel in artikel

    Verify source ↗

    Reassessments of duty may be done at any time, whether or not the case falls within the three-year period in section 86(1).

    89. Hierdie heraanslae moet te eniger tyd gedoen word, of dit binne die drie jaar tydperk bedoel in artikel 86(1) val, of nie. Kyk artikel 86(2). 5 10 15 20 25 30 35 40 45 96 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 96 (i) a tariff determination or tariff re-determination referred to in section 103(2); (ii) a value determination or value re-determination referred to in section 120(2); or (iii) an origin determination or origin re-determination referred to in section 5 156(2); (b) if the dutiability of those goods or the amount of duty paid or payable on those goods is affected by— (i) a decision in any administrative appeal or alternative dispute resolution proceedings; (ii) a dispute settlement; (iii) a retrospective amendment to the Customs Tariff; or (iv) a court order given or confirmed in a final judgement. (2) This section may not be read as mandating a re-assessment of duty on goods in conflict with section 87. Request for additional information and documents
  7. 89

    The customs authority may request any of the following persons to furnish it

    Verify source ↗

    The customs authority may require certain people to provide information or documents within a specified period for duty assessment or reassessment.

    89. The customs authority may request any of the following persons to furnish it within a specified period with any information or documents required by the customs authority for considering or making a duty assessment or re-assessment in respect of goods: (a) The person clearing the goods or who submitted the clearance declaration in respect of the goods; (b) any person who is an importer or exporter in relation to the goods; (c) is or may be held liable for duty that may be or has become payable on the goods; or any person who— (i) 10 15 20 25 (ii) has paid duty on the goods; or the owner of the goods. (d) Duty assessment or re-assessment in absence of sufficient information
  8. 90

    The customs authority may base a duty assessment or re-assessment on the best

    Verify source ↗

    The customs authority may use the best available information to assess or reassess duty, and in some anti-avoidance cases must recalculate duty as if certain tariff, value, or origin determinations had been made.

    90. The customs authority may base a duty assessment or re-assessment on the best 30 information available to it— (a) (b) (c) if particulars of the goods in respect of which the duty assessment or re-assessment is made or the underlying transaction which caused the goods to be imported into or exported from the Republic, as the case may be, are not disclosed or not sufficiently disclosed in the clearance declaration or any supporting documents; if information or documents necessary for considering or making the duty assessment or re-assessment were not furnished following a request in terms of section 89; or if no clearance declaration was submitted and the goods are in terms of the Customs Control Act for tax purposes regarded to be cleared for home use or outright export. Assessment and re-assessment affected by scheme conferring undue duty benefit 91. (1) If a scheme, whether entered into or carried out before or after the commencement of this Act— (a) has the effect of conferring a duty benefit on any person; and (b) having regard to the substance of the scheme— (i) was entered into or carried out by means of or in a manner which would not normally be employed for genuine business purposes, other than the obtaining of a duty benefit; or (ii) has created rights or obligations which would not normally be created between persons dealing at arm’s length; and (c) was entered into or carried out solely or mainly for the purpose of conferring a duty benefit on any person, 35 40 45 50 the customs authority must, when assessing or re-assessing the dutiability of any goods and the amount of any duty on the goods, make the assessment or reassessment as if the 55 STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 97 Wet No. 30 van 2014 97 (i) (ii) (iii) ’n tariefbepaling of tariefherbepaling bedoel in artikel 103(2) doen; ’n waardebepaling of waardeherbepaling bedoel in artikel 120(2) doen; of ’n oorsprongbepaling of oorsprongherbepaling bedoel in artikel 156(2) doen; (b) indien die belasbaarheid van daardie goedere of die bedrag van reg betaal of betaalbaar op daardie goedere geraak word deur— (i) ’n beslissing in enige administratiewe appèl of alternatiewe geskil- beslegtingsverrigtinge; (ii) die skikking van ’n geskil; (iii) (iv) ’n terugwerkende wysiging van die Doeanetarief; of ’n hofbevel gegee of bevestig in ’n finale hofbeslissing. (2) Hierdie artikel mag nie uitgelê word om ’n heraanslag van reg op goedere in stryd met artikel 87 te veroorloof nie. Versoek om verdere inligting en dokumente
  9. 89

    Die doeanegesag kan enige van die volgende persone versoek om binne ’n

    Verify source ↗

    The customs authority may ask listed persons to give information or documents it needs to assess or reassess duty on goods within a specified time.

    89. Die doeanegesag kan enige van die volgende persone versoek om binne ’n bepaalde tydperk enige inligting of dokumente wat die doeanegesag benodig om ’n aanslag of heraanslag van reg op goedere te oorweeg of te doen, aan die doeanegesag te verskaf: (a) Die persoon wat goedere klaar of die klaringsbrief ten opsigte van die goedere ingedien het; (b) enige persoon wat ’n invoerder of uitvoerder met betrekking tot goedere is; (c) enige persoon wat— (i) aanspreeklik is of aanspreeklik gehou kan word vir reg wat op die goedere betaalbaar mag wees of geword het; of (ii) die reg op die goedere betaal het; of (d) die eienaar van die goedere. Aanslag of heraanslag van reg in afwesigheid van voldoende inligting
  10. 90

    Die doeanegesag kan ’n aanslag of heraanslag van reg baseer op die beste inligting

    Verify source ↗

    The customs authority may assess or re-assess duty using the best information it has when required information is missing or incomplete.

    90. Die doeanegesag kan ’n aanslag of heraanslag van reg baseer op die beste inligting tot die doeanegesag se beskikking— (a) (b) (c) indien besonderhede van die goedere ten opsigte waarvan die aanslag of heraanslag van reg gedoen word, of die onderliggende transaksie na aanleiding waarvan die goedere ingevoer is in of uitgevoer is uit die Republiek, na gelang van die geval, nie verstrek of voldoende verstrek word in die klaringsbrief of enige ondersteunende dokumente nie; indien inligting of dokumente wat vir die oorweging of doen van die aanslag of heraanslag van reg nodig is, nie verskaf word na ’n versoek uitgereik ingevolge artikel 89 nie; of indien geen klaringsbrief ingedien is nie en die goedere ingevolge die Wet op Doeanebeheer vir belastingdoeleindes geag word vir binnelandse gebruik of regstreekse uitvoer geklaar te wees. Aanslag en heraanslag geraak deur skemas wat onbehoorlike voordeel ten opsigte van reg verleen 91. (1) Indien ’n skema, ongeag of dit aangegaan of ten uitvoer gebring is voor of na die inwerkingtreding van hierdie Wet— (a) die uitwerking het dat dit ’n voordeel ten opsigte van reg aan iemand verleen; en (b) met inagneming van die inhoud van die skema— (i) aangegaan of uitgevoer is deur middel van of op ’n wyse wat nie normaalweg vir doodgewone eerlike besigheidsdoeleindes aangewend sou word nie, anders as om ’n voordeel ten opsigte van reg te bekom; of regte of verpligtinge skep wat nie normaalweg tussen persone geskep sou word wat doodgewoon besigheid doen nie; en (ii) 5 10 15 20 25 30 35 40 45 50 (c) aangegaan of uitgevoer is uitsluitlik of hoofsaaklik met die doel om ’n voordeel ten opsigte van reg aan enige persoon te verleen, 55 moet die doeanegesag wanneer die doeanegesag die goedere vir belasbaarheid en die bedrag van enige reg aanslaan of heraanslaan, die aanslag of heraanslag doen asof die 98 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 98 scheme had not been entered into or carried out, or in such manner as in the circumstances of the case the customs authority deems appropriate for the prevention or diminution of such duty benefit. (2) If in any administrative appeal in terms of Part 3 of Chapter 37 of the Customs Control Act against an assessment or re-assessment made by the customs authority in terms of subsection (1) it is proved that the scheme concerned does or would result in a duty benefit, it must be presumed, until the contrary is proved, that the scheme was entered into or carried out solely or mainly for the purpose of conferring a duty benefit. (3) For the purposes of this section— ‘‘scheme’’ includes any transaction, operation, scheme or understanding (whether enforceable or not), including all steps and transactions by which it is carried into effect; ‘‘duty benefit’’ includes— (a) any reduction in the liability of any person to pay a duty; (b) any increase in the entitlement of any person to a refund or drawback of a (c) duty; any reduction in the consideration payable by any person in respect of any import or export of goods; or (d) any other avoidance or postponement of liability for the payment of a duty. Remedies available to person aggrieved by duty assessment or re-assessment90 92. (1) Parts 3, 4 and 5 of Chapter 37 of the Customs Control Act, as appropriate in terms of the provisions of those Parts, are available to a person aggrieved by a duty assessment or duty re-assessment. (2) If a person aggrieved by a duty assessment or re-assessment, lodges in terms of Part 3 of that Chapter an administrative appeal against the assessment or re-assessment, the appeal may, if the customs authority so directs, only be heard by a specialist appeal committee referred to in section 843(2)(a) of the Customs Control Act. (3) A person aggrieved by a duty assessment or re-assessment or, if an administrative appeal has been lodged against the assessment or re-assessment, by a decision taken in such appeal proceedings, may— (a) (b) lodge an appeal with a court against decision; or institute proceedings for a review by a court of the assessment, re-assessment or decision. the assessment, re-assessment or Duty assessment and re-assessment presumed to be correct

Part

Part 3 of that Chapter an administrative appeal against the assessment or re-assessment,

  1. 93

    A duty assessment by the customs authority in terms of section 83(1)(a) or (b) or

    Verify source ↗

    A customs duty assessment or re-assessment must be treated as correct and applied unless it is later replaced, amended, set aside, corrected, or otherwise affected in the ways listed in the section.

    93. A duty assessment by the customs authority in terms of section 83(1)(a) or (b) or 84(1)(a) and (b) or a re-assessment by the customs authority in terms of section 85(1)(a) or (b), must be presumed to be correct and must be applied except when replaced, amended, set aside, corrected or affected, as may be appropriate, by— 5 10 15 20 25 30 35 (a) a subsequent re-assessment by the customs authority in terms of section 85; (b) a decision in any administrative appeal or alternative dispute resolution 40 proceedings; a dispute settlement; (c) (d) a retrospective amendment to the Customs Tariff; or (e) a court order given or confirmed in a final judgement. Rules to facilitate application of this Chapter 45
  2. 94

    The Commissioner may in terms of section 224 make rules to facilitate the

    Verify source ↗

    The Commissioner may make rules under section 224 to help implement this Chapter.

    94. The Commissioner may in terms of section 224 make rules to facilitate the implementation of this Chapter, including rules prescribing the manner in and conditions on which the quantity, weight, volume or measurement of goods must be
  3. 90

    It should be noted that as a general rule an administrative appeal and in fact none of the proceedings

    Verify source ↗

    An administrative appeal generally does not stop the duty-payment obligation, and people aggrieved by a duty assessment or reassessment have appeal/review options.

    90. It should be noted that as a general rule an administrative appeal and in fact none of the proceedings referred to in Chapter 37 of the Customs Control Act affects or suspends the obligation to pay a duty. See section 830 of the Customs Control Act. STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 99 Wet No. 30 van 2014 99 skema nie aangegaan of uitgevoer is nie, of op ’n wyse wat die doeanegesag in die omstandighede van die geval as gepas beskou om so ’n voordeel ten opsigte van reg te voorkom of te verminder. (2) Indien daar tydens enige administratiewe appèl ingevolge Deel 3 van Hoofstuk 37 van die Wet op Doeanebeheer teen ’n aanslag of heraanslag ingevolge subartikel (1) deur die doeanegesag gedoen, bewys gelewer word dat die betrokke skema ’n voordeel ten opsigte van reg tot gevolg het of sal hê, moet daar vermoed word, totdat die teendeel bewys word, dat die skema aangegaan of uitgevoer is uitsluitlik of hoofsaaklik met die doel om ’n voordeel ten opsigte van reg te verleen. (3) Vir doeleindes van hierdie artikel beteken— ‘‘skema’’ ook enige transaksie, besigheid, plan of ooreenkoms (hetsy afdwingbaar of nie), met inbegrip van alle stappe en transaksies waardeur dit tot uitvoer gebring word; ‘‘voordeel ten opsigte van reg’’ ook— 5 10 (a) enige vermindering in die aanspreeklikheid van iemand om ’n reg te betaal; (b) enige versterking van iemand se aanspraak op ’n terugbetaling of teruggawe 15 (c) van ’n reg; enige vermindering in die teenprestasie betaalbaar deur iemand ten opsigte van enige invoer of uitvoer van goedere; of (d) enige ander vermyding of uitstel van aanspreeklikheid vir die betaling van ’n reg. Regsmiddele tot beskikking van persone verontreg deur aanslag of heraanslag van reg90 92. (1) Dele 3, 4 en 5 van Hoofstuk 37 van die Wet op Doeanebeheer, soos toepaslik ingevolge die bepalings van daardie Dele, is beskikbaar vir iemand wat deur ’n aanslag of heraanslag van reg verontreg voel. (2) Indien iemand wat verontreg voel deur ’n aanslag of heraanslag van reg ’n administratiewe appèl ingevolge Deel 3 van daardie Hoofstuk teen die aanslag of heraanslag aanteken, kan die appèl, indien die doeanegesag aldus gelas, slegs deur ’n spesialis appèlkomittee bedoel in artikel 843(2)(a) van die Wet op Doeanebeheer aangehoor word. (3) Iemand wat verontreg voel deur ’n aanslag of heraanslag van reg of, indien ’n administratiewe appèl teen die aanslag of heraanslag aangeteken is, deur ’n besluit in sodanige appèlverrigtinge geneem, kan— (a) appèl by ’n hof teen die aanslag, heraanslag of besluit aanteken; of (b) regstappe doen vir die hersiening van die aanslag, heraanslag of besluit deur ’n hof. Aanslag en heraanslag van reg vermoed korrek te wees 93. ’n Aanslag van reg deur die doeanegesag ingevolge artikel 83(1)(a) of (b) of 84(1)(a) en (b) of ’n heraanslag deur die doeanegesag ingevolge artikel 85(1)(a) of (b), moet vermoed word korrek te wees en moet toegepas word behalwe wanneer dit vervang, gewysig, ter syde gestel, reggestel of geraak word, soos toepaslik mag wees, deur— (a) (b) ’n latere heraanslag deur die doeanegesag ingevolge artikel 85; ’n beslissing in enige administratiewe appèl of alternatiewe geskilbeslegtings- verrigtinge; (c) die skikking van ’n dispuut; (d) (e) ’n terugwerkende wysiging van die Doeanetarief; of ’n hofbevel gegee in of bevestig deur ’n finale hofbeslissing. Reëls ter fasilitering van implementering van hierdie Hoofstuk 20 25 30 35 40 45
  4. 94

    Die Kommissaris kan ingevolge artikel 224 reëls uitvaardig ter fasilitering van die

    Verify source ↗

    The Commissioner may make rules under article 224 to help implement this Chapter.

    94. Die Kommissaris kan ingevolge artikel 224 reëls uitvaardig ter fasilitering van die implemetering van hierdie Hoofstuk, met inbegrip van reëls wat voorskryf die wyse waarin en die voorwaardes waarop die hoeveelheid, gewig, volume of afmeting van 50
  5. 90

    Let daarop dat as algemene reël ’n administratiewe appèl, en trouens geen van die verrigtinge bedoel

    Verify source ↗

    An administrative appeal, and the proceedings in Chapter 37 of the Customs Control Act, do not affect or suspend the obligation to pay a duty.

    90. Let daarop dat as algemene reël ’n administratiewe appèl, en trouens geen van die verrigtinge bedoel in Hoofstuk 37 van die Wet op Doeanebeheer, nie die verpligting om ’n reg te betaal, raak of opskort nie. Kyk artikel 830 van die Wet op Doeanebeheer. 100 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 100 determined, if duty is imposed by quantity, weight, volume or measurement in terms of section 80(1)(b)(ii). Offences in terms of this Chapter 95. (1) A person clearing goods is guilty of an offence if that person— (a) fails to comply with— (i) (ii) a request issued by the customs authority to that person in terms of section 82(1)(a) or (2)(b); or section 82(1)(d); (b) makes a self-assessment which that person knows is not true or could not (c) reasonably have believed to be true; or in making a self-assessment— (i) uses false or misleading information with the intention to mislead; or (ii) omits to use accurate information with the intention to mislead. 5 10 (2) A person is guilty of an offence if that person fails to comply with— (a) a direction issued by the customs authority to that person in terms of section 15 84(2); or (b) a request issued by the customs authority to that person in terms of section 89. (3) An offence referred to in subsection (1)(b) or (c)(i) or (ii) is a Category 1 offence. CHAPTER 6 TARIFF CLASSIFICATION OF GOODS 20 Part 1 General provisions Purpose and application of this Chapter 96. (1) The purpose of this Chapter is— (a) (b) to provide for the tariff classification of goods for customs purposes; and for that purpose to enforce the use of specific international standards for the tariff classification of goods. 25 (2) This Chapter applies to all goods imported into or destined for export from the Republic, whether dutiable or not. Tariff classification and interpretation of Customs Tariff 97. (1) The classification of any goods under a tariff heading, subheading or item specified in the Customs Tariff must be determined in accordance with this Act, the International Convention on the Harmonized Commodity Description and Coding System and the Explanatory Notes issued by the Customs Co-operation Council.91 (2) When classifying goods in terms of subsection (1) or interpreting the Customs Tariff the Compendium of Classification Opinions to the Harmonized Commodity Description and Coding System issued by the Customs Co-operation Council must be considered. (3) In the event of an inconsistency between an international instrument referred to in subsection (1) and a provision of this Act, the provision of this Act prevails. (4) To the extent that goods classifiable under a tariff heading or subheading in a Schedule of the Customs Tariff that is expressly quoted in any tariff item, are specified in that tariff item, the item concerned must be read as including only such goods classifiable under that tariff heading or subheading. 30 35 40

Part

Schedule of the Customs Tariff that is expressly quoted in any tariff item, are specified

  1. 91

    Obtainable from the World Customs Organization website.

    Verify source ↗

    This provision says certain customs classification rules must be followed, and it creates offences for failing to comply with specified customs requests or giving false or misleading self-assessment information.

    91. Obtainable from the World Customs Organization website. STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 101 Wet No. 30 van 2014 101 goedere bepaal moet word, hoeveelheid, gewig, volume of afmeting opgelê word. indien reg ingevolge artikel 80(1)(b)(ii) volgens Misdrywe ingevolge hierdie Hoofstuk 95. (1) Iemand wat goedere klaar, is aan ’n misdryf skuldig indien so iemand— (a) versuim om te voldoen aan— (i) artikel 82(1)(a) of (2)(b); of (ii) ’n versoek deur die doeanegesag aan daardie persoon ingevolge artikel 82(1)(d) gerig; (b) (c) ’n self-aanslag doen wat so iemand weet nie waar is nie, of nie redelikerwyse as waar kon beskou het nie; of tydens die doen van ’n self-aanslag— (i) vals of misleidende inligting gebruik met die oogmerk om te mislei; of (ii) versuim om akkurate inligting te gebruik met die oogmerk om te mislei. (2) Iemand is aan ’n misdryf skuldig indien so iemand versuim om te voldoen aan— ’n lasgewing deur die Kommissaris aan so iemand ingevolge artikel 84(2) uitgereik; of ’n versoek deur die doeanegesag aan so iemand ingevolge artikel 89 uitgereik. (3) ’n Misdryf bedoel in subartikel (1)(b) of (c)(i) of (ii) is ’n Kategorie 1 misdryf. (b) (a) HOOFSTUK 6 TARIEFINDELING VAN GOEDERE Deel 1 Algemene bepalings 5 10 15 20 Doel en toepassing van hierdie Hoofstuk 96. (1) Die doel van hierdie Hoofstuk is— (a) om voorsiening te maak vir die tariefindeling van goedere vir 25 doeanedoeleindes; en (b) om vir daardie doel die gebruik van bepaalde internasionale standaarde vir die tariefindeling van goedere afdwingbaar te maak. (2) Hierdie Hoofstuk is van toepassing op alle goedere ingevoer in, of bestem vir uitvoer uit, die Republiek ongeag of daardie goedere belasbaar is of nie. 30 Tariefindeling en interpretasie van Doeanetarief 97. (1) Die indeling van goedere onder ’n tariefpos, -subpos of -item in die Doeanetarief gespesifiseer, moet ooreenkomstig hierdie Wet, die ‘‘International Convention on Harmonized Commodity Description and Coding System’’ en die ‘‘Explanatory Notes’’ uitgevaardig deur die ‘‘Customs Co-operation Council’’91 bepaal word. (2) Wanneer goedere ingevolge subartikel ingedeel of die Doeanetarief geïnterpreteer word, moet die ‘‘Compendium of Classification Opinions to the Harmonized Commodity Description and Coding System’’ uitgereik deur die ‘‘Customs Co-operation Council’’ in ag geneem word. (1) (3) In die geval van ’n teenstrydigheid tussen ’n internasionale instrument bedoel in subartikel (1) en ’n bepaling van hierdie Wet, geniet die bepaling van hierdie Wet voorrang. (4) In soverre goedere wat indeelbaar is onder ’n tariefpos of -subpos in ’n Bylae van die Doeanetarief wat uitdruklik in enige tariefitem vermeld word, in daardie tariefitem gespesifiseer word, moet die betrokke item uitgelê word om slegs sodanige goedere indeelbaar onder daardie tariefpos of -subpos in te sluit.
  2. 91

    Beskikbaar op die World Customs Organization webwerf.

    Verify source ↗

    The Commissioner must keep and update certain customs classification instruments at SARS head office, and people clearing goods must self-determine and state the tariff classification, and promptly report any inaccuracies.

    91. Beskikbaar op die World Customs Organization webwerf. 35 40 45 102 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 102 Keeping of updated version of international instrument 98. (1) The Commissioner must— (a) keep at SARS head office copies of— (i) the International Convention on the Harmonized Commodity Descrip- tion and Coding System and the Explanatory Notes referred to in section 97(1); and the Compendium of Classification Opinions referred to in section 97(2); (b) update from time to time these instruments with any amendments or additions (ii) notified by the Customs Co-operation Council; and record the date the amendment or addition takes effect. (c) (2) Whenever in any judicial or other proceedings a question arises as to— (a) (b) the contents of any international instrument referred to in section 97, a copy of that instrument kept in terms of subsection (1)(a), or of an extract from such instrument, certified by the customs authority, is admissible as evidence of the contents of such instrument or extract; or the effective date of an amendment or addition to such an international instrument, a certificate by the customs authority stating the date recorded in terms of subsection (1)(c) as the effective date of that amendment or addition, is admissible as evidence of the effective date of that amendment or addition. Part 2 Tariff self-determination, determination and re-determination Tariff self-determination of goods when goods are cleared 5 10 15 20 99. (1) A person clearing goods92 for home use or a customs procedure must— (a) make a self-determination of the tariff classification of the goods irrespective (b) of whether duty is payable on the goods; and state the tariff classification of the goods made in terms of paragraph (a) on the clearance declaration. 25 (2) A tariff self-determination of goods in terms of subsection (1) must be consistent with— (a) a tariff determination or re-determination that may be applicable to those 30 goods in terms of section 106; or (b) an advance tariff ruling that may be applicable to those goods. (3) A tariff self-determination must be applied for purposes of the clearance unless replaced by a tariff determination in terms of section 100 read with section 106 if applicable. (4) A person clearing goods must on discovery of any inaccuracy in a tariff self-determination made in respect of the goods, promptly notify the customs authority of such inaccuracy. (5) This section does not apply to— (a) accompanied or unaccompanied baggage other than commercial goods; (b) international postal articles cleared in accordance with the simplified clearance process contemplated in section 493(2) of the Customs Control Act; or any other category of goods— (i) excluded by rule from tariff self-determination; or (ii) exempted by the customs authority in a specific case from tariff (c) self-determination. Tariff determination by customs authority 100. (1) The customs authority may at any time, subject to section 103, make a determination of the tariff classification of goods.93

Part

Chapter 6 of the Customs Control Act;95 or

  1. 104

    The customs authority may request any of the following persons to furnish it

    Verify source ↗

    The customs authority may require certain people to provide information or documents within a specified period for tariff decisions.

    104. The customs authority may request any of the following persons to furnish it within a specified period with any information or documents required by the customs authority for considering or making a tariff determination or re-determination of goods or a correction of a tariff determination or re-determination: (a) The person clearing the goods or who submitted the clearance declaration in respect of the goods; (b) any person who is an importer or exporter in relation to the goods; (c) is or may be held liable for duty that may or has become payable on the goods; or any person who— (i) 5 10 15 20 25 30 (ii) has paid duty on the goods; or the owner of the goods. (d) Tariff determination or re-determination in absence of sufficient information
  2. 105

    The customs authority may base a tariff determination or re-determination on the

    Verify source ↗

    The customs authority may use the best information available when making or re-making a tariff determination.

    105. The customs authority may base a tariff determination or re-determination on the 35 best information available to it— (a) (b) (c) if particulars of the goods in respect of which the tariff determination or re-determination is made are not disclosed or not sufficiently disclosed in the clearance declaration or any supporting documents and those particulars are still not disclosed or still not sufficiently disclosed following— (i) a request in terms of section 104; or (ii) an amendment of the clearance declaration or any supporting documents; in any other case, if information or documents necessary for considering or making the tariff determination or re-determination were not furnished following a request in terms of section 104; or if no clearance declaration was submitted and the goods are in terms of the Customs Control Act for tax purposes regarded to be cleared for home use or outright export. 40 45
  3. 95

    Goods that have been cleared acquire a tax due status in terms of Chapter 6 of the Customs Control

    Verify source ↗

    Cleared goods acquire tax due status when they are cleared for home use or another customs procedure that gives that status.

    95. Goods that have been cleared acquire a tax due status in terms of Chapter 6 of the Customs Control Act as from the date of clearance of the goods for home use or a customs procedure that confers a tax due status, which in terms of section 173 of that Act is the date of acceptance by Customs of the clearance declaration submitted in respect of the goods. STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 107 Wet No. 30 van 2014 107 (2) ’n Tariefbepaling of -herbepaling wat die belasbaarheid van goedere of die bedrag van reg betaal of betaalbaar op goedere raak, moet vir doeleindes van ’n aanslag of heraanslag van reg op daardie goedere toegepas word— (a) (b) indien die tariefbepaling of -herbepaling gedoen word binne ’n tydperk van drie jaar vanaf die datum waarop die goedere ingevolge Hoofstuk 6 van die Wet op Doeanebeheer ’n belasting betaalbare status verkry het;95 of indien die tariefbepaling of -herbepaling, hetsy binne of na verstryking van die drie jaar tydperk bedoel in paragraaf (a), gedoen is— (i) om uitvoering te gee aan— 5 (aa) ’n beslissing in enige administratiewe appèl of geskilbeslegtings- 10 verrigtinge; (bb) die skikking van ’n dispuut; (cc) ’n terugwerkende wysiging van die Doeanetarief; of (dd) ’n hofbevel gegee of bevestig in ’n finale hofbeslissing; (ii) om ’n kort-betaling of nie-betaling van reg wat die gevolg was van bedrog, wanvoorstelling, ’n vals klaringsbrief of die nie-openbaar- making van wesenlike feite, reg te stel; of (iii) na aanleiding van ’n ooreenkoms bedoel in artikel 86(2)(b). (3) Hierdie artikel mag nie uitgelê word om ’n heraanslag van reg op goedere in stryd met artikel 87 te veroorloof nie. Versoek om inligting en dokumente
  4. 104

    Die doeanegesag kan enige van die volgende persone versoek om binne ’n

    Verify source ↗

    The customs authority may ask listed persons to provide information or documents within a certain period for tariff decisions or corrections.

    104. Die doeanegesag kan enige van die volgende persone versoek om binne ’n bepaalde tydperk enige inligting of dokumente te verskaf wat die doeanegesag benodig om ’n tariefbepaling of -herbepaling van goedere, of ’n regstelling van ’n tariefbepaling of -herbepaling, te oorweeg of te doen: (a) Die persoon wat goedere klaar of die klaringsbrief ten opsigte van die goedere ingedien het; (b) enige persoon wat ’n invoerder of uitvoerder met betrekking tot die goedere (c) is; enige persoon wat— (i) aanspreeklik is of aanspreeklik gehou kan word vir reg wat op die goedere betaalbaar mag wees of geword het; of reg op die goedere betaal het; of (ii) (d) die eienaar van die goedere. Tariefbepaling of -herbepaling in afwesigheid van voldoende inligting
  5. 105

    Die doeanegesag kan ’n tariefbepaling of -herbepaling baseer op die beste

    Verify source ↗

    The customs authority may base a tariff determination or re-determination on the best information available to it when required clearance details or supporting information are not provided.

    105. Die doeanegesag kan ’n tariefbepaling of -herbepaling baseer op die beste inligting tot die doeanegesag se beskikking— (a) (b) (c) indien besonderhede van die goedere ten opsigte waarvan die tariefbepaling of -herbepaling gedoen word nie verstrek of voldoende verstrek word in die klaringsbrief of en daardie besonderhede steeds nie verstrek of voldoende verstrek word nie nadat— (i) (ii) ’n versoek ingevolge artikel 104 uitgereik is; of ’n wysiging van die klaringsbrief of enige ondersteunende dokumente gedoen is; enige ondersteunende dokumente nie, in enige ander geval, indien inligting of dokumente wat nodig is om ’n tariefbepaling of -herbepaling te oorweeg of te doen, nie na ’n versoek ingevolge artikel 104 verskaf word nie; of indien geen klaringsbrief ingedien is nie en die goedere ingevolge die Wet op Doeanebeheer vir belastingdoeleindes geag word vir binnelandse gebruik of regstreekse uitvoer geklaar te wees. 15 20 25 30 35 40 45 50
  6. 95

    Goedere wat geklaar word, verkry ingevolge Hoofstuk 6 van die Wet op Doeanebeheer ’n belasting

    Verify source ↗

    Goods cleared under the Customs Control Act get a tax payable status from the clearance date, and later tariff self-determinations must match any applicable tariff determination or re-determination.

    95. Goedere wat geklaar word, verkry ingevolge Hoofstuk 6 van die Wet op Doeanebeheer ’n belasting betaalbare status vanaf die datum van klaring van die goedere vir binnelandse gebruik of ’n doeaneprosedure wat ’n belasting betaalbare status verleen, wat ingevolge artikel 173 van daardie Wet die datum is waarop Doeane die klaringsbrief aanvaar wat ten opsigte van die goedere ingedien is. 108 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 108 Goods to which tariff determination or re-determination applies 106. (1) A tariff determination or re-determination of goods applies— to the goods in respect of which it was made; and (a) (b) also to all identical goods cleared for home use or a customs procedure by the same person or by a registered agent on behalf of the same person, whether the goods were cleared before or after the date of that tariff determination or re-determination. (2) A tariff determination or re-determination that applies to identical goods referred to in subsection (1)(b) may not be applied for purposes of a duty assessment or re-assessment in respect of those identical goods otherwise than in accordance with section 103(2). (3) A tariff self-determination made in respect of identical goods referred to in subsection (1)(b) cleared on or after the date of a tariff determination or re-determination that applies in terms of that subsection to those goods, must be consistent with that tariff determination or re-determination. (4) This section may not be read as permitting a re-assessment of duty on goods in conflict with section 87. (5) If the customs authority makes a tariff re-determination in relation to goods for which a previous tariff determination or re-determination is in force in terms of this section, the latest tariff re-determination replaces the previous one and becomes the tariff re-determination that must be applied in terms of this section to— the goods in respect of which it was made; and (a) (b) all identical goods cleared for home use or a customs procedure by the same person, whether the goods were cleared before or after the date of that latest tariff re-determination. (6) Subsections (2), (3) and (4) apply equally to any tariff re-determination referred to in subsection (5). Remedies available to person aggrieved by tariff determination or re-determina- tion96 107. (1) Parts 3, 4 and 5 of Chapter 37 of the Customs Control Act, as may be appropriate in terms of the provisions of those Parts, are available to a person aggrieved by a tariff determination or re-determination. (2) If a person aggrieved by a tariff determination or re-determination lodges in terms of Part 3 of that Chapter an administrative appeal against the determination or re-determination, the appeal may only be heard by a specialist appeal committee referred to in section 843(2)(a) of the Customs Control Act. (3) A person aggrieved by a tariff determination or re-determination or, if an administrative appeal has been lodged against the determination or re-determination, by a decision taken in such appeal proceedings, may— (a) (b) lodge an appeal with a court against the determination, re-determination or decision; or institute proceedings for a review by a court of the determination, re- determination or decision. 5 10 15 20 25 30 35 40 Tariff determination or re-determination presumed to be correct except when replaced, amended, set aside or corrected 45
  7. 108

    A tariff determination or re-determination applicable to any goods must be

    Verify source ↗

    A tariff determination or re-determination for goods is presumed correct and must be applied unless it is later replaced, amended, set aside, corrected, or otherwise affected as appropriate.

    108. A tariff determination or re-determination applicable to any goods must be presumed to be correct and must be applied except when replaced, amended, set aside, corrected or otherwise affected, as may be appropriate, by— (a) a tariff re-determination in terms of section 101; (b) a tariff determination or re-determination that becomes applicable to the 50 goods in terms of section 106(1)(b) or (5)(b); a correction in terms of section 102; (c) (d) an advance tariff ruling in terms of Chapter 10; (e) a decision in any administrative appeal or alternative dispute resolution proceedings; 55
  8. 96

    It should be noted that as a general rule an administrative appeal and in fact none of the proceedings

    Verify source ↗

    An administrative appeal generally does not suspend the duty to pay customs duty, and a person aggrieved by a tariff determination or redetermination may appeal to court or seek judicial review.

    96. It should be noted that as a general rule an administrative appeal and in fact none of the proceedings referred to in Chapter 37 of the Customs Control Act affects or suspends the obligation to pay a duty. See section 830 of the Customs Control Act. STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 109 Wet No. 30 van 2014 Goedere waarvoor tariefbepaling of -herbepaling geld 109 106. (1) ’n Tariefbepaling of -herbepaling van goedere geld— (a) vir die goedere ten opsigte waarvan dit gedoen is; en (b) ook vir alle identiese goedere deur dieselfde persoon of deur ’n geregistreerde agent namens dieselfde persoon vir binnelanse gebruik of ’n doeaneprosedure geklaar, ongeag of die goedere voor of na die datum van daardie tariefbepaling of -herbepaling geklaar is. (2) ’n Tariefbepaling of -herbepaling wat vir identiese goedere bedoel in subartikel (1)(b) geld, mag nie anders as ooreenkomstig artikel 103(2) vir doeleindes van ’n aanslag of heraanslag van reg ten opsigte van daardie identiese goedere toegepas word nie. (3) ’n Tarief self-bepaling gedoen ten opsigte van identiese goedere bedoel in subartikel (1)(b) wat geklaar word op of na die datum van ’n tariefbepaling of -herbepaling wat ingevolge daardie subartikel vir daardie goedere geld, moet met daardie tariefbepaling of -herbepaling bestaanbaar wees. (4) Hierdie artikel mag nie uitgelê word om ’n heraanslag van reg op goedere in stryd met artikel 87 te veroorloof nie. (5) Indien die doeanegesag ’n tariefherbepaling doen met betrekking tot goedere ten opsigte waarvan daar ’n vorige tariefbepaling of -herbepaling ingevolge hierdie artikel van krag is, vervang die jongste tariefherbepaling die vorige een en word dit die tariefherbepaling wat ingevolge hierdie artikel geld vir— (a) die goedere ten opsigte waarvan dit gedoen is; en (b) alle identiese goedere deur dieselfde persoon vir binnelandse gebruik of ’n doeaneprosedure geklaar, ongeag of die goedere voor of na die datum van daardie jongste tariefherbepaling geklaar is. (6) Subartikels (2), (3) en (4) is insgelyks op enige tariefherbepaling bedoel in subartikel (5) van toepassing. Regsmiddele tot beskikking van persone wat verontreg voel deur tariefbepaling of -herbepaling96 107. (1) Dele 3, 4 en 5 van Hoofstuk 37 van die Wet op Doeanebeheer, soos toepaslik ingevolge die bepalings van daardie Dele, is beskikbaar vir iemand wat deur ’n tariefbepaling of -herbepaling verontreg voel. (2) Indien iemand wat verontreg voel deur ’n tariefbepaling of -herbepaling, ’n administratiewe appèl ingevolge Deel 3 van daardie Hoofstuk teen die bepaling of herbepaling aanteken, kan die appèl slegs deur ’n spesialis appèlkomitee bedoel in artikel 843(2)(a) van die Wet op Doeanebeheer aangehoor word. (3) Iemand wat verontreg voel deur ’n tariefbepaling of -herbepaling of, indien ’n administratiewe appèl teen die bepaling of herbepaling aangeteken is, deur ’n besluit geneem in sodanige appèlverrigtinge, kan— (a) appèl by ’n hof aanteken teen die bepaling, herbepaling of besluit; of (b) regstappe doen vir die hersiening van die bepaling, herbepaling of besluit deur ’n hof. Tariefbepaling of -herbepaling vermoed korrek te wees behalwe wanneer vervang, gewysig, ter syde gestel of reggestel 108. ’n Tariefbepaling of -herbepaling wat vir goedere geld, moet vermoed word korrek te wees en moet toegepas word behalwe wanneer dit vervang, gewysig, ter syde gestel, reggestel of andersins geraak word, soos toepaslik mag wees, deur— (a) (b) (c) (d) (e) ’n tariefherbepaling ingevolge artikel 101; ’n tariefbepaling of -herbepaling wat ingevolge artikel 106(1)(b) of (5)(b) vir die goedere geld; ’n regstelling ingevolge artikel 102; ’n vooruit-tariefbeslissing ingevolge Hoofstuk 10; ’n besluit in enige administratiewe appèl of alternatiewe geskilbeslegtings- verrigtinge; 5 10 15 20 25 30 35 40 45 50
  9. 96

    Let daarop dat as algemene reël ’n administratiewe appèl nie, en trouens geen van die verrigtinge

    Verify source ↗

    An administrative appeal, and proceedings under Chapter 37 of the Customs Control Act, do not affect or suspend the obligation to pay a duty.

    96. Let daarop dat as algemene reël ’n administratiewe appèl nie, en trouens geen van die verrigtinge bedoel in Hoofstuk 37 van die Wet op Doeanebeheer nie, die verpligting om ’n reg te betaal, raak of opskort nie. Kyk artikel 830 van die Wet op Doeanebeheer. 110 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 110 a dispute settlement; (f) (g) a retrospective amendment to the Customs Tariff; or (h) a court order given or confirmed in a final judgement. Part 3 Other matters Publication of tariff determination and re-determination

Part

Part 1

  1. 97

    Valuation methods agreed to under the WTO Agreement on Implementation of Article VII of the

    Verify source ↗

    This section concerns valuation methods agreed under the WTO Agreement and mentions dispute settlement, retroactive amendment of the customs tariff, and a court order or final court decision.

    97. Valuation methods agreed to under the WTO Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade, 1994. 5 10 15 20 25 30 35 40 STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 111 Wet No. 30 van 2014 111 (f) (g) (h) die skikking van ’n dispuut; ’n terugwerkende wysiging van die Doeanetarief; of ’n hofbevel gegee of bevestig in ’n finale hofbeslissing. Deel 3 Ander aangeleenthede Publikasie van tariefbepaling en -herbepaling
  2. 109

    Die Kommissaris kan besonderhede van enige tariefbepaling of -herbepaling

    Verify source ↗

    The Commissioner may disclose details of any tariff determination or re-determination, in the form and with the information the Commissioner decides.

    109. Die Kommissaris kan besonderhede van enige tariefbepaling of -herbepaling bekend maak op die wyse en bevattende die inligting wat die Kommissaris mag bepaal. Reëls ter fasilitering van hierdie Hoofstuk
  3. 110

    Die Kommissaris kan ingevolge artikel 224 reëls uitvaardig om die

    Verify source ↗

    The Commissioner may make rules to help implement this Chapter, including rules about when, what, and how tariff-related information may be published.

    110. Die Kommissaris kan ingevolge artikel 224 reëls uitvaardig om die implementering van hierdie Hoofstuk te fasiliteer, met inbegrip van reëls wat voorskryf die omstandighede waarin inligting met betrekking tot enige tariefbepaling of -herbepaling gepubliseer mag word, die tipe inligting wat gepubliseer mag word en die wyse waarop die inligting gepubliseer moet word. Misdrywe ingevolge hierdie Hoofstuk 111. (1) Iemand wat goedere klaar, is aan ’n misdryf skuldig indien so iemand— (a) versuim om aan artikel 99(1) of (4) te voldoen; (b) ’n tarief self-bepaling doen wat so iemand weet nie waar is nie of nie redelikerwyse as waar kon beskou het nie; of tydens die doen van ’n tarief self-bepaling— (i) vals of misleidende inligting gebruik met die oogmerk om te mislei; of (ii) versuim om akkurate inligting te gebruik met die oogmerk om te mislei. (2) Iemand is aan ’n misdryf skuldig indien so iemand versuim om te voldoen aan ’n (c) 5 10 15 20 versoek deur die doeanegesag ingevolge artikel 104 aan so iemand uitgereik. (3) ’n Misdryf bedoel in subartikel (1)(b) of (c)(i) of (ii) is ’n Kategorie 1 misdryf. 25 HOOFSTUK 7 WAARDEBEPALING VAN GOEDERE Deel 1 Inleidende bepalings Doel en toepassing van hierdie Hoofstuk 112. (1) Die doel van hierdie Hoofstuk is— (a) om vir die waardering van goedere vir doeanedoeleindes voorsiening te maak; (b) om die gebruik van internasionaal-aanvaarde waarderingsmetodes vir die waardering van goedere vir doeanedoeleindes verpligtend te maak;97 en goedere valutaomskakelings die waardering (c) om vir van vir in doeanedoeleindes voorsiening te maak. (2) Hierdie Hoofstuk is van toepassing op alle goedere ingevoer in, of bestem vir uitvoer uit, die Republiek ongeag of die goedere belasbaar is of nie. Tersaaklike internasionale instrumente 113. (1) Wanneer ingevoerde goedere ingevolge hierdie Hoofstuk waardeer word, is die volgende internasionale instrumente vir doeleindes van so ’n waardering bindend: ‘‘Article VII of the General Agreement on Tariffs and Trade’’, 1994, en die ‘‘Note to Article VII’’ van daardie Ooreenkoms; (a)
  4. 97

    Waarderingsmetodes waarop daar kragtens die WHO se ‘‘Agreement on Implementation of Article

    Verify source ↗

    The Commissioner must keep, update, and record details for certain international customs instruments at SARS head office.

    97. Waarderingsmetodes waarop daar kragtens die WHO se ‘‘Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade’’, 1994, ooreengekom is. 30 35 40 112 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 112 (b) the WTO Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade, 1994, and the Interpretative Notes to the Agreement; (c) Decisions taken by the Committee on Customs Valuation of the WTO; and (d) Instruments issued by the Technical Committee on Customs Valuation of the WTO, including— (i) Advisory Opinions; (ii) Commentaries; (iii) Explanatory Notes; (iv) Case Studies; and (v) Studies. (2) In the event of an inconsistency between an international instrument referred to in subsection (1) and a provision of this Act, the provision of this Act prevails. Keeping of updated version of international instruments 114. (1) The Commissioner must— (a) keep at SARS head office copies of the international instruments referred to in section 113; (b) update from time to time these instruments with any amendments or additions notified by the World Trade Organisation; and record the date the amendment or addition took effect. (c) (2) Whenever in any judicial or other proceedings a question arises as to— (a) (b) the contents of any international instrument referred to in section 113, a copy of that instrument kept in terms of subsection (1)(a), or of an extract from such instrument, certified by the customs authority, may be used as evidence of the contents of such instrument or extract; or the effective date of an amendment or addition to such an international instrument, a certificate by the customs authority stating the date recorded in terms of subsection (1)(c) as the effective date of that amendment or addition, may be used as evidence of the effective date of that amendment or addition. Part 2 Value self-determination, determination and re-determination Provisions to be applied for establishing customs value 5 10 15 20 25 30

Part

Part 3 of this Chapter, except specific imported goods mentioned in Part 4

  1. 115

    Die doeanewaarde van—

    Verify source ↗

    People clearing goods for home use or a customs procedure must self-determine customs value, record it on the clearance bill, and report any inaccuracy promptly. Customs authorities may determine or redetermine customs value and must notify the clearing person.

    115. Die doeanewaarde van— (a) goedere in die Republiek ingevoer, moet volgens Deel 3 van hierdie Hoofstuk vasgestel word, behalwe spesifieke ingevoerde goedere in Deel 4 genoem wat volgens daardie Deel vasgestel moet word; en (b) goedere bestem vir uitvoer uit die Republiek moet volgens Deel 5 van hierdie 40 Hoofstuk vasgestel word. Waarde self-bepaling van goedere tydens klaring 116. (1) Iemand wat goedere klaar vir binnelandse gebruik of ’n doeaneprosedure moet— (a) ’n waarde self-bepaling van die doeanewaarde van die goedere doen op ’n werkstaat soos by reël voorgeskryf mag word, ongeag of daar reg op die goedere betaalbaar is of nie; en 45 (b) die doeanewaarde van die goedere ingevolge paragraaf (a) bepaal, op die klaringsbrief vermeld. (2) In die geval van ingevoerde goedere moet die klaringsbrief ook die volgende 50 aandui: (a) Die waarderingsmetode wat gebruik is om die doeanewaarde van die goedere te bepaal; en 114 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 114 (b) whether the person who sold the goods for export to the Republic and the purchaser have a family, personal, employment or business relationship within the meaning of section 130. (3) A valuation criterion used in making a value self-determination of any goods must be consistent with— (a) a valuation criterion that may be applicable to those goods in terms of section 123(2); or (b) any advance valuation ruling that may be applicable to those goods. (4) A value self-determination must be applied for purposes of the clearance unless replaced by a value determination in terms of section 117. (5) A person clearing goods must on discovery of any inaccuracy in a value self-determination made in respect of the goods, promptly notify the customs authority of the inaccuracy. (6) Section 179 of the Customs Control Act applies to a worksheet referred to in subsection (1). (7) This section does not apply to— (a) accompanied or unaccompanied baggage other than commercial goods; (b) international postal articles cleared in accordance with the simplified clearance process contemplated in section 493(2) of the Customs Control Act; or any other category of goods— (i) excluded by rule from value self-determination; or (ii) exempted by the customs authority in a specific case from value (c) self-determination. Value determination by customs authority 5 10 15 20 25 117. (1) The customs authority may at any time, subject to section 120, make a determination of the customs value of goods.98 (2) A valuation criterion used in making a value determination of goods must be consistent with— (a) a valuation criterion that may be applicable to those goods in terms of section 30 123(2); or (b) any advance valuation ruling that may be applicable to those goods. (3) A value determination in terms of subsection (1) may be made in respect of goods (a) irrespective of whether or not— the goods— (i) have been cleared; (ii) have been released; (iii) are dutiable; or (iv) are still subject to customs control; (b) a value self-determination has been made in respect of the goods; or (c) an amount of duty has been paid on the goods. (4) The customs authority must give notice of any value determination in terms of subsection (1) to the person clearing the goods. (5) A value determination of goods in terms of subsection (1) replaces any value self-determination applicable to the goods in terms of section 116. Re-determination of previous value determination or re-determination 118. (1) The customs authority may at any time, subject to section 120— (a) (b) re-determine the customs valuation of goods as determined by it in terms of section 117; or re-determine the customs valuation of goods as previously re-determined by it in terms of paragraph (a). (2) More than one value re-determination may, as necessary, be made in terms of subsection (1)(b).
  2. 98

    Clearance or a value self-determination is not a precondition for a value determination in terms of

    Verify source ↗

    The customs authority may determine or redetermine the customs value of goods, and a person clearing goods must notify the authority immediately if an inaccuracy in a value self-determination is found.

    98. Clearance or a value self-determination is not a precondition for a value determination in terms of section 117. A value determination may sometimes be made in the absence of a clearance or value self-determination, e.g. where non-cleared goods are in terms of the Customs Control Act for tax purposes regarded to be cleared for home use. 35 40 45 50 STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 115 Wet No. 30 van 2014 115 (b) of die persoon wat die goedere vir uitvoer na die Republiek verkoop het en die koper ’n familie-, persoonlike, werks- of besigheidsverwantskap ooreen- komstig die bedoeling van artikel 130 het. (3) ’n Waardasiemaatstaf wat gebruik is om ’n waarde self-bepaling van enige goedere te doen, moet bestaanbaar wees met— (a) ’n waardasiemaatstaf wat ingevolge artikel 123(2) vir daardie goedere mag geld; of (b) enige vooruit-waardasiebeslissing wat vir daardie goedere mag geld. (4) ’n Waarde self-bepaling moet vir doeleindes van die klaring toegepas word tensy dit vervang word deur ’n waardebepaling ingevolge artikel 117. (5) Iemand wat goedere klaar, moet wanneer daar in ’n waarde self-bepaling ten opsigte van die goedere gedoen enige onakkuraatheid aan die lig kom, die doeanegesag onverwyld van die onakkuraatheid in kennis stel. (6) Artikel 179 van die Wet op Doeanebeheer is op ’n werkstaat bedoel in subartikel (1) van toepassing. (7) Hierdie artikel is nie van toepassing nie op— (c) (a) vergeselde en onvergeselde bagasie anders as kommersiële goedere; (b) internasionale posstukke geklaar volgens die verkorte klaringsproses beoog in artikel 493(2) van die Wet op Doeanebeheer; of enige ander kategorie goedere wat— (i) by reël van waarde self-bepaling uitgesluit is; of (ii) in ’n bepaalde geval deur die doeanegesag van waarde self-bepaling onthef is. 5 10 15 20 Waardebepaling deur doeanegesag 117. (1) Die doeanegesag kan te eniger tyd, behoudens artikel 120, ’n bepaling van die 25 doeanewaarde van goedere doen.98 (2) ’n Waardasiemaatstaf wat gebruik word wanneer ’n waardebepaling van goedere gedoen word, moet bestaanbaar wees met— (a) (b) ’n waardasiemaatstaf wat ingevolge artikel 123(2) op daardie goedere van toepassing mag wees; of ’n vooruit-waardasiebeslissing wat vir daardie goedere mag geld. (3) ’n Waardebepaling ingevolge subartikel (1), kan ten opsigte van goedere gedoen word ongeag of— (a) die goedere— (i) geklaar is of nie; (ii) vrygestel is of nie; (iii) belasbaar is of nie; of (iv) steeds aan doeanebeheer onderworpe is of nie; 30 35 (b) daar ’n waarde self-bepaling ten opsigte van die goedere gedoen is of nie; of (c) daar ’n bedrag van reg op die goedere betaal is of nie. 40 (4) Die doeanegesag moet aan die persoon wat die goedere klaar, kennis gee van enige waardebepaling ingevolge subartikel (1) gedoen. (5) ’n Waardebepaling van goedere ingevolge subartikel (1), vervang enige waarde self-bepaling wat ingevolge artikel 116 vir die goedere geld. Herbepaling van vorige waardebepaling of -herbepaling 118. (1) Die doeanegesag kan te eniger tyd, behoudens artikel 120— (a) die doeanewaarde van goedere soos bepaal deur die doeanegesag ingevolge artikel 117, herbepaal; of (b) die doeanewaarde van goedere soos voorheen ingevolge paragraaf (a) deur die doeanegesag bepaal, herbepaal. (2) Meer as een waardeherbepaling kan, soos nodig, ingevolge subartikel (1)(b) gedoen word. 45 50
  3. 98

    Klaring of ’n waarde self-bepaling is nie ’n voorvereiste vir ’n waardebepaling ingevolge artikel 117

    Verify source ↗

    The customs authority must notify the person clearing the goods when a value redetermination is made, and it may correct certain non-value-affecting errors by notice.

    98. Klaring of ’n waarde self-bepaling is nie ’n voorvereiste vir ’n waardebepaling ingevolge artikel 117 nie. ’n Waardebepaling kan soms in die afwesigheid van ’n klaring of waarde self-bepaling gedoen word, bv. waar ongeklaarde goedere ingevolge die Wet op Doeanebeheer vir belastingdoeleindes geag word vir binnelandse gebruik geklaar te wees. 116 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 116 (3) A valuation criterion used in making a value re-determination of any goods must be consistent with— (a) a valuation criterion that may be applicable to those goods in terms of section 123(2); or (b) any advance valuation ruling that may be applicable to those goods. 5 (4) A value re-determination in terms of subsection (1) may be made in respect of goods irrespective of whether or not— (a) the goods— (i) have been cleared; (ii) have been released; (iii) are dutiable; or (iv) are still subject to customs control; 10 (b) a value self-determination has been made in respect of the goods; or (c) an amount of duty has been paid on the goods. (5) The customs authority must give notice of any value re-determination in terms of 15 subsection (1) to the person clearing the goods. (6) A value re-determination replaces the previous value determination or value re-determination applicable to the goods. Correction of error in value determination or re-determination 119. (1) On discovery of an error in a value determination or re-determination in respect of any goods which does not affect the value ascribed to the goods in the determination or re-determination, the customs authority may correct99 the error by notice to the person clearing the goods. (2) There are no time limits as to when a correction may be made in terms of subsection (1). Time limit on value determination and re-determination 120. (1) There are no time limits as to when a value determination or re-determination of goods may be made, but no value determination or re-determination may be applied for purposes of assessing or re-assessing duty on goods otherwise than in accordance with subsection (2). (2) A value determination or re-determination that affects the dutiability of goods or the amount of duty paid or payable on goods must be applied for purposes of assessing or re-assessing duty on those goods— (a) (b) if the value determination or re-determination was made within a period of three years from the date the goods acquired a tax due status in terms of Chapter 6 of the Customs Control Act;100 or if the value determination or re-determination was made, whether within or after the expiry of the three years’ period referred to in paragraph (a)— (i) to give effect to— (aa) a decision in any administrative appeal or dispute resolution proceedings; (bb) a dispute settlement; (cc) a retrospective amendment to the Customs Tariff; or (dd) a court order given or confirmed in a final judgement; to rectify an underpayment or non-payment of duty that occurred as a result of fraud, misrepresentation, a false declaration or non-disclosure of material facts; or following an agreement referred to in section 86(2)(b). (ii) (iii) (3) This section may not be read as permitting a re-assessment of duty on goods in conflict with section 87. 20 25 30 35 40 45 50

Part

Chapter 6 of the Customs Control Act;100 or

  1. 99

    An error in the value of goods in a value determination or re-determination cannot be corrected by a

    Verify source ↗

    An error in the value of goods in a value determination or re-determination cannot be fixed by a correction notice; it can only be fixed by a superseding value re-determination.

    99. An error in the value of goods in a value determination or re-determination cannot be corrected by a correction notice but only by a superseding value re-determination. See also definition of ‘‘correction’’ in section 1.
  2. 100

    Goods that have been cleared acquire a tax due status in terms of Chapter 6 of the Customs Control

    Verify source ↗

    Cleared goods acquire tax due status when they are cleared, and the customs authority may correct certain valuation errors by notice and apply valuation or revaluation for duty reassessment only within the stated time limit or exceptions.

    100. Goods that have been cleared acquire a tax due status in terms of Chapter 6 of the Customs Control Act as from the date of clearance of the goods for home use or a customs procedure that confers a tax due status, which in terms of section 173 of that Act is the date of acceptance by Customs of the clearance declaration submitted in respect of the goods. STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 117 Wet No. 30 van 2014 117 (3) ’n Waardasiemaatstaf wat gebruik word om ’n waardeherbepaling van enige goedere te doen, moet bestaanbaar wees met— (a) ’n waardasiemaatstaf wat ingevolge artikel 123(2) vir daardie goedere mag geld; of (b) enige vooruit-waardasiebeslissing wat vir daardie goedere mag geld. 5 (4) ’n Waardeherbepaling ingevolge subartikel (1), kan ten opsigte van goedere gedoen word ongeag of— (a) die goedere— (i) geklaar is of nie; (ii) vrygestel is of nie; (iii) belasbaar is of nie; of (iv) steeds aan doeanebeheer onderworpe is of nie; 10 (b) daar ’n waarde self-bepaling ten opsigte van die goedere gedoen is of nie; of (c) daar ’n bedrag van reg op die goedere betaal is of nie. (5) Die doeanegesag moet die persoon wat die goedere klaar, kennis gee van enige 15 waardeherbepaling ingevolge subartikel (1) gedoen. (6) ’n Waardeherbepaling van goedere ingevolge subartikel (1), vervang die vorige waardebepaling of waardeherbepaling wat vir die goedere geld. Regstelling van fout in waardebepaling of -herbepaling 119. (1) Wanneer daar in ’n waardebepaling of -herbepaling ten opsigte van goedere gedoen ’n fout ontdek word wat nie die waarde raak wat in die bepaling of herbepaling aan die goedere toegeken is nie, kan die doeanegesag die fout by kennisgewing aan die persoon wat die goedere klaar, regstel.99 (2) Daar is geen tydsbeperkings wat betref wanneer ’n regstelling ingevolge subartikel (1) gedoen kan word nie. Tydsbeperking op waardebepaling en -herbepaling 120. (1) Daar is geen tydsbeperkings wat betref wanneer ’n waardebepaling of -herbepaling van goedere gedoen kan word nie, maar geen waardebepaling of -herbepaling mag vir doeleindes van aanslag of heraanslag van reg op goedere toegepas word anders as ooreenkomstig subartikel (2) nie. (2) ’n Waardebepaling of -herbepaling wat die belasbaarheid van goedere of die bedrag van reg betaal of betaalbaar op goedere raak, moet vir doeleindes van aanslag of heraanslag van reg op daardie goedere toegepas word— (a) (b) indien die waardebepaling of -herbepaling gedoen word binne ’n tydperk van drie jaar vanaf die datum waarop die goedere ingevolge Hoofstuk 6 van die Wet op Doeanebeheer ’n belasting betaalbare status verkry het;100 of indien die waardebepaling of -herbepaling gedoen is, hetsy binne of na verstryking van die drie jaar tydperk bedoel in paragraaf (a)— (i) om uitvoering te gee aan— 20 25 30 35 (aa) ’n beslissing in enige administratiewe appèl of geskilbeslegtings- 40 verrigtinge; (bb) die skikking van ’n dispuut; (cc) ’n terugwerkende wysiging van die Doeanetarief; of (dd) ’n hofbevel gegee of bevestig in ’n finale hofbeslissing; (ii) om ’n kort-betaling of nie-betaling van reg wat die gevolg was van bedrog, wanvoorstelling, ’n vals klaringsbrief of die nie-openbaar- making van wesenlike feite, reg te stel; of (iii) na aanleiding van ’n ooreenkoms bedoel in artikel 86(2)(b). (3) Hierdie artikel mag nie uitgelê word om ’n heraanslag van reg op goedere in stryd met artikel 87 te veroorloof nie. 45 50 99. ’n Fout in die waarde van goedere in ’n waardebepaling of -herbepaling kan nie deur ’n regstellingskennisgewing reggestel word nie, maar slegs deur ’n daaropvolgende waardeherbepaling. Kyk ook omskrywing van ‘‘regstelling’’ in artikel 1.
  3. 100

    Goedere wat geklaar is, verkry ingevolge Hoofstuk 6 van die Wet op Doeanebeheer ’n belasting

    Verify source ↗

    Goods cleared under Chapter 6 get a dutiable status from the relevant clearance date.

    100. Goedere wat geklaar is, verkry ingevolge Hoofstuk 6 van die Wet op Doeanebeheer ’n belasting betaalbare status vanaf die datum van klaring van die goedere vir binnelandse gebruik of vir ’n doeaneprosedure wat ’n belasting betaalbare status verleen, wat ingevolge artikel 173 van daardie Wet die datum is waarop Doeane die klaringsbrief ingedien ten opsigte van die goedere aanvaar. 118 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 Request for information and documents 118
  4. 121

    The customs authority may request any of the following persons to furnish it

    Verify source ↗

    The customs authority may ask listed persons to provide information or documents within a specified period for customs value decisions.

    121. The customs authority may request any of the following persons to furnish it within a specified period with any information or documents required by the customs authority for considering or making a value determination or re-determination of goods or a correction of a value determination or re-determination: (a) The person clearing the goods or who submitted the clearance declaration in respect of the goods; (b) any person who is an importer or exporter in relation to the goods; (c) any person who— (i) is or may be held liable for duty that may be or has become payable on the goods; or 5 10 (ii) has paid duty on the goods; or the owner of the goods. (d) Value determination or re-determination in absence of sufficient information
  5. 122

    The customs authority may base a value determination or re-determination on

    Verify source ↗

    The customs authority may use the best information available when making or re-making a value determination, especially where required goods or transaction details are missing or not sufficiently disclosed.

    122. The customs authority may base a value determination or re-determination on 15 the best information available to it— (a) (b) (c) if particulars of the goods in respect of which the value determination or re-determination is made or the underlying transaction which caused the goods to be imported into or exported from the Republic, as the case may be, are not disclosed or not sufficiently disclosed in the clearance declaration or any supporting documents and those particulars are still not disclosed or still not sufficiently disclosed following— (i) a request in terms of section 121; or (ii) an amendment of the clearance declaration or any supporting documents; in any other case, if information or documents necessary for considering or making the value determination or re-determination were not furnished following a request in terms of section 121; or if no clearance declaration was submitted and the goods are in terms of the Customs Control Act for tax purposes regarded to be cleared for home use or outright export. Goods to which value determination, re-determination and valuation criterion apply 123. (1) A value determination or re-determination of goods applies only to the goods in respect of which it was made. (a) (2) A valuation criterion applied in a value determination or re-determination of goods referred to in subsection (1) must, until the customs authority decides otherwise, be applied also to goods of the same class or kind cleared for home use or a customs procedure by the same person or by a registered agent on behalf of the same person— if and when a value determination or re-determination in respect of such goods is made in terms of section 117 or 118, whether the goods were cleared before or after the date of the value determination or re-determination referred to in subsection (1); or if and when a value self-determination in respect of such goods cleared on or after that date is made in terms of section 116. (b) 20 25 30 35 40 (3) Subsection (2) may not be read as permitting a re-assessment of duty on goods in 45 conflict with section 87. Rounding off of customs value
  6. 124

    When determining the customs value of any goods, the amount determined must

    Verify source ↗

    When customs value is being determined, the amount must be rounded off to the nearest Rand.

    124. When determining the customs value of any goods, the amount determined must be rounded off to the nearest Rand. STAATSKOERANT, 10 Julie 2014 Wet op Doeanereg, 2014 No. 37821 119 Wet No. 30 van 2014 Versoek om inligting en dokumente 119
  7. 121

    Die doeanegesag kan enige van die volgende persone versoek om binne ’n

    Verify source ↗

    The customs authority may ask specified persons to provide information or documents needed for customs valuation or revaluation of goods.

    121. Die doeanegesag kan enige van die volgende persone versoek om binne ’n bepaalde tydperk enige inligting of dokumente deur die doeanegesag benodig om ’n waardebepaling of -herbepaling van goedere of ’n regstelling van ’n waardebepaling of -herbepaling te oorweeg of te doen, aan die doeanegesag te verskaf: (a) Die persoon wat goedere klaar of wat die klaringsbrief ten opsigte van die 5 goedere ingedien het; (b) enige persoon wat ’n invoerder of uitvoerder met betrekking tot die goedere (c) is; enige persoon wat— (i) aanspreeklik is of aanspreeklik gehou kan word vir reg wat op die 10 goedere betaalbaar mag word of geword het; of reg op die goedere betaal het; of (ii) (d) die eienaar van die goedere. Waardebepaling of -herbepaling in afwesigheid van voldoende inligting 15
  8. 122

    Die doeanegesag kan ’n waardebepaling of -herbepaling baseer op die beste

    Verify source ↗

    The customs authority may base a valuation or re-valuation on the best information available when required information or documents are missing, and a valuation measure can carry over to goods of the same class or kind in later cases until the authority decides otherwise.

    122. Die doeanegesag kan ’n waardebepaling of -herbepaling baseer op die beste inligting tot die doeanegesag se beskikking— (a) (b) (c) indien besonderhede van die goedere ten opsigte waarvan die waardebepaling of -herbepaling gedoen is, of die onderliggende transaksie na aanleiding waarvan die goedere ingevoer is in of uitgevoer is uit die Republiek, na gelang van die geval, nie verstrek of voldoende verstrek word in die klaringsbrief of enige ondersteunende dokumente nie, en daardie besonderhede steeds nie verstrek of voldoende verstrek word nie nadat— (i) (ii) ’n versoek ingevolge artikel 121 uitgereik is; of ’n wysiging van die klaringsbrief of enige ondersteunende dokumente gedoen is; in enige ander geval, indien inligting of dokumente wat nodig is om die waardebepaling of -herbepaling te doen, nie verskaf is nadat ’n versoek ingevolge artikel 121 uitgereik is nie; of indien geen klaringsbrief ingedien is nie en die goedere ingevolge die Wet op Doeanebeheer vir belastingdoeleindes geag word vir binnelandse gebruik of regstreekse uitvoer geklaar te wees. Goedere waarvoor waardebepaling, -herbepaling en waardasiemaatstaf geld 123. (1) ’n Waardebepaling of -herbepaling van enige goedere geld slegs vir die goedere ten opsigte waarvan dit gedoen is. (2) ’n Waardasiemaatstaf wat toegepas is in ’n waardebepaling of -herbepaling van goedere bedoel in subartikel (1) moet, totdat die doeanegesag anders besluit, ook toegepas word op goedere van dieselfde klas of soort wat deur dieselfde persoon of deur ’n geregistreerde agent namens dieselfde persoon vir binnelandse gebruik of ’n doeaneprosedure geklaar is— (a) indien en wanneer ’n waardebepaling of -herbepaling ingevolge artikel 117 of 118 ten opsigte van sodanige goedere gedoen word, ongeag of die goedere voor of na die datum van die waardebepaling of -herbepaling bedoel in subartikel (1) geklaar is; of indien en wanneer ’n waarde self-bepaling ten opsigte van sodanige goedere geklaar op of voor daardie datum, ingevolge artikel 116 gedoen is. (3) Subartikel (2) mag nie uitgelê word om ’n heraanslag van reg op goedere in stryd (b) 20 25 30 35 40 45 met artikel 87 te veroorloof nie. Afronding van doeanewaarde
  9. 124

    Wanneer die doeanewaarde van enige goedere bepaal word, moet die bedrag

    Verify source ↗

    Customs values must be rounded to the nearest Rand. A person affected by a value determination or re-determination can use listed appeal and review remedies.

    124. Wanneer die doeanewaarde van enige goedere bepaal word, moet die bedrag 50 aldus bepaal, afgerond word tot die naaste Rand. 120 No. 37821 Act No. 30 of 2014 GOVERNMENT GAZETTE, 10 July 2014 Customs Duty Act, 2014 120 Remedies available to person aggrieved by value determination or re-determina- tion101 125. (1) Parts 3, 4 and 5 of Chapter 37 of the Customs Control Act as may be appropriate in terms of the provisions of those Parts, are available to a person aggrieved by a value determination or re-determination. (2) If a person aggrieved by the application of a specific valuation criterion in a value determination or re-determination, or by a decision in terms of section 123(2), lodges an administrative appeal in terms of Part 3 of that Chapter against the determination or re-determination on account of the application of such valuation criterion,102 or against that decision, the appeal may only be heard by a specialist appeal committee referred to in section 843(2)(a) of the Customs Control Act. (3) A person aggrieved by a value determination or re-determination or, if an administrative appeal has been lodged against the determination or re-determination, including an appeal referred to in subsection (2), by a decision taken in such appeal proceedings, may— (a) (b) lodge an appeal with a court against the determination, re-determination or decision; or institute proceedings for a review by a court of the determination, re- determination or decision. 5 10 15 Value determination or re-determination presumed to be correct except when replaced, amended, set aside or corrected 20

Provision text is displayed from LexChat’s stored statute record. Use the official source links to verify amendments, commencement, and current legal force.

LexChat organizes source-backed legal information for research. Verify amendments, commencement, and current legal force with the official publisher before relying on it.