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| South Africa NATIONAL LEGISLATION OVERVIEWS  |
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Customs Duty Act, No. 30 of 2014
NOTE: Assented to and published in English, with alternative copy in Afrikaans
NOTE: Assented to and published in English, with alternative copy in Afrikaans
Long title
To provide for the imposition, assessment, payment and recovery of customs duties on goods imported or exported from the Republic; and for matters incidental thereto.
Table of contents
| SECTION | TITLE |
| TABLE
OF CONTENTS |
|
| CHAPTER
1 INTERPRETATION, APPLICATION AND ADMINISTRATION OF THIS ACT |
|
| Part 1. Interpretation of this Act | |
| 1. | Interpretation |
| Part 2. Application and administration of this Act | |
| 2. | Goods
to which this Act applies |
| 3. | Territorial
application of this Act |
| 4. | Application
of this Act in relation to SACU member states |
| 5. | Commissioner
to administer this Act |
| CHAPTER 2. CUSTOMS TARIFF | |
| 6. | Purpose
of this Chapter |
| 7. | Customs
Tariff |
| 8. | Amendment
of Customs Tariff relating to imported goods |
| 9. | Amendment of Customs Tariff relating to goods destined for export from Republic |
| 10. | Amendments
having unforeseen or unintended consequence |
| 11. | Extent
of Minister’s powers to amend Customs Tariff |
| 12. | Commencement
of amendment to Customs Tariff |
| 13. | Commencement
of amendment to Customs Tariff as part of budgetary tax proposals
tabled in National Assembly |
| 14. | Parliamentary ratification of amendment to Customs Tariff |
| 15. | Provisional
anti-dumping, countervailing or safeguard duty |
| 16. | Duty
that is customs duty for purposes of SACU Agreement |
| 17. | Duty
that is customs duty for purposes of International Trade Administration
Act |
| CHAPTER 3. PAYMENT OF DUTY, PENALTY AND INTEREST | |
| 18. | Purpose
of this Chapter |
| Part 1. Liability for duty | |
| 19. | When
liability for duty commences |
| 20. | When
liability for import duty ceases |
| 21. | When liability for export duty ceases |
| 22. | Time
when import duty becomes payable |
| 23. | Time
when export duty becomes payable |
| 24. | Deferment
of payment of duty |
| 25. | Grounds
and procedure for suspension or withdrawal of duty deferment benefit |
| Part 2. Payment and recovery of duty | |
| 26. | Duty
constitutes debt to Commissioner for credit of National Revenue Fund |
| 27. | Payment
of import duty on dutiable goods cleared for home use |
| 28. | 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 |
| 29. | Recovery of import duty when non-cleared dutiable goods are regarded cleared for home use |
| 30. | Recovery
of import duty when dutiable goods under customs procedure are regarded
cleared for home use |
| 31. | Recovery
of import duty when dutiable goods under stores procedure are regarded
cleared for home use |
| 32. | Payment
of export duty on dutiable goods cleared for outright export or customs
procedure attracting export duty |
| 33. | Recovery of export duty when dutiable goods exported or loaded otherwise than through or at place of exit are regarded cleared for outright export |
| 34. | Recovery
of export duty when non-cleared dutiable goods in free circulation are
regarded cleared for outright export |
| 35. | Recovery
of export duty when dutiable goods under customs procedure are regarded
cleared for outright export |
| 36. | Joint
and several liability for payment of duty |
| 37. | Collection
of duty from agent |
| 38. | Liability of person managing juristic entity |
| 39. | Limitation
on liability of customs broker |
| 40. | Duty
collected from security |
| 41. | Under-payment
of duty |
| 42. | When
import duty not payable |
| 43. | When
export duty not payable |
| Part 3. Payment and recovery of interest and administrative penalty | |
| 44. | Interest
and administrative penalty constitute debt to Commissioner for credit
of National Revenue Fund |
| 45. | Interest on
outstanding duty |
| 46. | Recovery of
administrative penalty |
| 47. | Interest on
outstanding administrative penalty |
| 48. | Under-payment
of interest or administrative penalty |
| 49. | Payment of
outstanding amount in instalments |
| Part 4. Lien and other mechanisms to secure payment of debt | |
| 50. | Establishing
of lien over goods to secure payment of debt |
| 51. | Attachment of
goods for purpose of establishing lien |
| 52. | Attachment of
goods in which debtor has no ownership interest |
| 53. | Attachment of
goods of which debtor is co-owner |
| 54. | Attachment of goods subject to credit agreement under National Credit Act |
| 55. | Effect of lien |
| 56. | Termination of
lien |
| 57. | Sale of lien goods |
| 58. | Application of
proceeds realised for lien goods |
| 59. | Application of
Tax Administration Act for recovery, write off or compromise of debt |
| Part 5. Other matters | |
| 60. | Rules to
facilitate application of this Chapter |
| 61. | Offences in
terms of this Chapter |
| CHAPTER 4. REFUNDS AND DRAWBACKS | |
| 62. | Purpose and
application of this Chapter |
| 63. | Refunds and
drawbacks to be direct charges against National Revenue Fund |
| 64. | Circumstances in which duty, administrative penalty and interest may be refunded |
| 65. | Circumstances
in which drawback may be given |
| 65A. | Persons
entitled to claim refunds and drawbacks [...inserted by Act
2017_013_031_20171218] |
| 66. | Refunds and
drawbacks provided for in Customs Tariff |
| 67. | Application
for refund and drawback |
| 68. | Manner of applying for refund and drawback |
| 69. | Time within
which application must be submitted |
| 70. | Consideration
of application |
| 71. | Re-submission
of rejected application |
| 72. | Refund without
application |
| 73. | Minimum amount |
| 74. | Recovery of
refund or drawback in certain circumstances |
| 75. | Set-off of
refund or drawback against amount owing |
| 76. | Interest
payable on refund or drawback |
| 77. | Rules to
facilitate application of this Chapter |
| 78. | Offences in
terms of this Chapter |
| CHAPTER 5. ASSESSMENT OF DUTY | |
| 79. | Purpose and application of this Chapter |
| 80. | Key factors of
duty assessment |
| 81. | Applicable
rate of duty |
| 82. | Self-assessment
of duty by person clearing goods |
| 83. | Assessment of
duty by customs authority |
| 84. | Duty assessment when goods are regarded cleared for home use or outright export |
| 85. | Duty
re-assessment by customs authority |
| 86. | Time limit on
duty re-assessment |
| 87. | Limitation on
goods in respect of which re-assessment may be made |
| 88. | Mandatory
re-assessment of duty |
| 89. | Request for
additional information and documents |
| 90. | Duty assessment or re-assessment in absence of sufficient information |
| 91. | Assessment and
re-assessment affected by scheme conferring undue duty benefit |
| 92. | Remedies
available to person aggrieved by duty assessment or re-assessment |
| 93. | Duty
assessment and re-assessment presumed to be correct |
| 94. | Rules to
facilitate application of this Chapter |
| 95. | Offences in
terms of this Chapter |
| CHAPTER 6. TARIFF
CLASSIFICATION OF GOODS |
|
| Part 1. General provisions | |
| 96. | Purpose and
application of this Chapter |
| 97. | Tariff
classification and interpretation of Customs Tariff |
| 98. | Keeping of
updated version of international instrument |
| Part 2. Tariff self-determination, determination and re-determination | |
| 99. | Tariff
self-determination of goods when goods are cleared |
| 100. | Tariff determination by customs authority |
| SECTION | TITLE |
| 101. | Re-determination
of previous tariff determination or re-determination |
| 102. | Correction of error in tariff determination or re-determination |
| 103. | Time
limit on tariff determination or re-determination |
| 104. | Request
for information and documents |
| 105. | Tariff determination or re-determination in absence of sufficient information |
| 106. | Goods
to which tariff determination or re-determination applies |
| 107. | Remedies
available to person aggrieved by tariff determination or
re-determination |
| 108. | Tariff
determination or re-determination presumed to be correct except when
replaced, amended, set aside or corrected |
| Part 3. Other matters | |
| 109. | Publication
of tariff determination and re-determination |
| 110. | Rules
to facilitate application of this Chapter |
| 111. | Offences
in terms of this Chapter |
| CHAPTER 7. VALUATION OF GOODS |
|
| Part 1. Introductory provisions | |
| 112. | Purpose and application of this Chapter |
| 113. | Relevant
international instruments |
| 114. | Keeping
of updated version of international instruments |
| Part 2. Value self-determination, determination and re-determination | |
| 115. | Provisions
to be applied for establishing customs value |
| 116. | Value self-determination of goods when goods are cleared |
| 117. | Value
determination by customs authority |
| 118. | Re-determination
of previous value determination or re-determination |
| 119. | Correction of error in value determination or re-determination |
| 120. | Time
limit on value determination and re-determination |
| 121. | Request
for information and documents |
| 122. | Value
determination or re-determination in absence of sufficient information |
| 123. | Goods
to which value determination, re-determination and valuation criterion
apply |
| 124. | Rounding off of customs value |
| 125. | Remedies
available to person aggrieved by value determination or re-determination |
| 126. | Value
determination or re-determination presumed to be correct except when
replaced, amended, set aside or corrected |
| Part 3. Valuation of imported goods | |
| 127. | Primary valuation method |
| 128. | Alternative
valuation method |
| 129. | Circumstances
in which primary valuation method cannot or may not be used |
| 130. | Relationship
between contracting parties as disqualifying factor for primary
valuation method |
| 131. | Determination of transaction value |
| 132. | Determination
of customs value according to identical goods method |
| 133. | Determination
of customs value according to similar goods method |
| 134. | Determination
of customs value according to deductive method |
| 135. | Determination
of customs value according to computed method |
| 136. | Determination
of customs value according to fall-back method |
| Part 4. Valuation of specific imported goods | |
| 137. | Valuation
of re-imported unaltered goods under temporary export procedure |
| 138. | Valuation
of used goods imported by individual for own use |
| Part 5. Valuation of goods exported or to be exported | |
| 139. | Valuation
method |
| 140. | Valuation
of accompanied and unaccompanied baggage of person leaving Republic |
| Part 6. Currency conversion | |
| 141. | Customs value to be expressed in South African Rand |
| 142. | Publication
of currency conversion rate for major currencies |
| 143. | Conversion
rate for published currencies |
| 144. | Conversion
rate for currency not published |
| 145. | Use of forward
exchange contract |
| 146. | Fixed rate of exchange between related parties not acceptable |
| Part 7. Other
matters |
|
| 147. | Goods exported to Republic through other country |
| 148. | Publication of
value determination and re-determination |
| 149. | Rules to
facilitate application of this Chapter |
| 150. | Offences in
terms of this Chapter |
| CHAPTER 8. ORIGIN |
|
| Part 1. Introductory provisions | |
| 151. | Purpose and
application of this Chapter |
| Part 2. Origin self-determination, determination and re-determination | |
| 152. | Origin
self-determination of goods when goods are cleared |
| 153. | Origin
determination by customs authority |
| 154. | Re-determination
of previous origin determination or re-determination |
| 155. | Correction of origin determination or re-determination |
| 156. | Time limits on
origin determination and re-determination |
| 157. | Origin
determination or re-determination in absence of sufficient information |
| 158. | Goods to which
origin determination or re-determination made in accordance with
general rules of origin apply |
| 159. | Goods to which origin determination or re-determination made in accordance with rules of origin for preferential tariff treatment apply |
| 160. | Remedies
available to person aggrieved by origin determination or
re-determination |
| 161. | Origin
determination or re-determination presumed to be correct except when
replaced, amended, set aside or corrected |
| Part 3. Documentary evidence of origin | |
| 162. | When
documentary evidence of origin may be requested |
| 163. | Who may issue
documentary evidence of origin for goods of South African origin |
| 164. | Who may issue documentary evidence of origin for imported goods |
| 165. | Language to be
used in documentary evidence of origin |
| Part 4. Rules of origin | |
| 166. | Main rule for
determining origin of goods |
| 167. | Determination
of applicable rules of origin |
| 168. | Publication of
certain rules of origin and measures regulating preferences on SARS
website |
| Part 5. General rules of origin | |
| 169. | Constituent parts of general rules of origin |
| 170. | Goods wholly
produced in specific country |
| 171. | Goods produced
in two or more countries |
| 172. | [...repealed by Act
2016_016_058_20170119 - was entitled "Goods
partially produced in specific country"] |
| 173. | Accessories,
spare parts and tools |
| 174. | Unassembled or
disassembled articles contained in more than one consignment |
| 175. | Packaging |
| 176. | Energy, plant,
machinery and tools used in production of goods |
| Part 6. Other matters | |
| 177. | Publication of
determination |
| 178. | Rules to
facilitate application of this Chapter |
| 179. | Offences in
terms of this Chapter |
| CHAPTER 9. PREFERENTIAL TARIFF TREATMENT | |
| 180. | Purpose of
this Chapter |
| Part 1. Import and export under international trade agreement | |
| 181. | Steps to
enforce international trade agreement in Republic |
| 182. | Rules to give
effect to international trade agreement |
| Part 2. Export to country implementing non-reciprocal generalised system of preferences | |
| 183. | Steps to
ensure compliance with non-reciprocal generalised system of preferences |
| 184. | Conditions for
benefiting from non-reciprocal generalised system of preferences |
| 185. | Rules to give
effect to non-reciprocal generalised system of preferences |
| Part 3. Other matters | |
| 186. | Offences in
terms of this Chapter |
| CHAPTER 10. ADVANCE RULING | |
| 187. | Purpose and
application of this Chapter |
| 188. | Application
for advance ruling |
| 189. | Consideration of application |
| 190. | Granting of
application |
| 191. | Validity
period of advance ruling |
| 192. | Binding effect
of advance ruling |
| 193. | Clearance of
goods under advance ruling |
| 194. | Amendment of
advance ruling |
| 195. | Withdrawal of
advance ruling |
| 196. | Effect of subsequent change in law |
| 197. | Rules to
facilitate implementation of this Chapter |
| 198. | Offences in
terms of this Chapter |
| CHAPTER 11. ADMINISTRATIVE
PENALTIES |
|
| Part 1. Administrative penalties for breaches of this Act | |
| 199. | Types of
administrative penalties |
| 200. | Punishment for breaches of this Act |
| SECTION | TITLE |
| 201. | Fixed
amount penalty |
| 202. | Procedure
for imposing fixed amount penalty |
| 203. | Fixed
percentage penalty |
| 204. | Procedure
for imposing fixed percentage penalty |
| 205. | Prosecution
avoidance penalty |
| 206. | Procedure
for imposing prosecution avoidance penalty |
| Part 2. General matters | |
| 207. | Effect
of detention, seizure or confiscation of goods on application of this
Chapter |
| 208. | Applicability
of Chapter 37 proceedings |
| 209. | Rules to facilitate implementation of this Chapter |
| 210. | Offences
in terms of this Chapter |
| CHAPTER 12. JUDICIAL MATTERS |
|
| Part 1. Offences and penalties | |
| 211. | Categories of offences in terms of this Act |
| 212. | General
Category 1 offences |
| 213. | General
Category 2 offences |
| 214. | Offences
committed outside Republic |
| 215. | Penalty
for Category 1 offence |
| 216. | Additional
punitive powers of court in criminal proceedings |
| 217. | Penalty
for Category 2 offence |
| 218. | Liability of registered agent and person managing juristic entity |
| 219. | Liability of ordinary employee of juristic entity |
| Part 2. Other judicial matters 123 | |
| 220. | Civil
action arising from this Act |
| 221. | Admissibility
of certain statements in documents |
| 222. | Jurisdiction
of magistrate’s court |
| 223. | Procedure
for collection of debt if not paid by due date |
| CHAPTER 13. MISCELLANEOUS MATTERS | |
| 224. | Rules |
| 225. | Consultative
process before promulgation of rules |
| 226. | Manner
of promulgation of rules |
| 227. | Departure
from, and condonation of non-compliance with, rules, conditions and
requirements |
| 228. | Application
of certain provisions of Customs Control Act |
| 229. | Short
title and commencement |
| Footnotes |
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| As amended by Act 2016_016_000_20170119 . | N/A | REQ.INFO | LINK |
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