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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Customs Duty Act, No. 30 of 2014

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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