Long title

To provide for customs control of all vessels, aircraft, trains, vehicles, goods and persons entering or leaving the Republic; to facilitate the implementation of certain laws levying taxes on goods and of other legislation applicable to such goods and persons; and for matters incidental thereto.

Table of contents

SECTION	TITLE
	CHAPTER 1. INTERPRETATION, APPLICATION AND ADMINISTRATION OF THIS ACT
	Part 1 Interpretation of this Act
1.	Definitions
2.	Time of importation or exportation and of arrival or departure
	Part 2 Purpose and application of this Act
3.	Purpose of this Act
4.	Goods and persons to which this Act applies
5.	Territorial application of this Act
6.	Application of this Act in relation to SACU member states
7.	Application of this Act in relation to SADC member states
8.	Application of this Act in relation to tax levying Acts and legislation regulating goods and persons entering or leaving Republic
	Part 3 Administration of this Act
9.	Commissioner to administer this Act
10.	Designation of customs officers
11.	Powers and duties of customs officers
12.	General requirements for performing enforcement functions
13.	Identification of customs officers and equipment
14.	Customs Offices
15.	Agreements for assistance in administration of this Act and tax levying Acts
16.	Customs co-operation with other countries
17.	Provision of special customs services
	Part 4 Delegations
18.	Delegation by Minister
19.	Delegation by Commissioner
	Part 5 Confidentiality
20.	Definition
21.	Confidentiality
22.	Disclosure to authorised recipients
23.	Disclosures in terms of international agreements
	Part 6 Other matters
24.	Requests for information
25.	Rules to facilitate implementation of this Chapter
26.	Offences in terms of this Chapter
	CHAPTER 2. CUSTOMS CONTROL, PLACES OF ENTRY AND EXIT AND CUSTOMS CONTROLLED AREAS
27.	Purpose of this Chapter
	Part 1 Customs control
28.	Customs control of goods
29.	Customs control of persons
30.	Foreign-going vessels and aircraft passing through Republic without calling or landing
	Part 2 Places of entry and exit
31.	Designation of places of entry and exit
32.	Purposes for which places of entry or exit may be used
33.	Restrictions on use of places of entry or exit
34.	Places of entry or exit in terms of international agreements with adjoining countries
35.	Information sharing agreements
36.	Places of entry for foreign-going vessels and aircraft
37.	Calls or landings resulting from forced circumstances
38.	Places of entry or exit for cross-border trains
39.	Places of entry or exit for vehicles
40.	Places of entry or exit for persons
41.	Places of entry or exit for goods
42.	Consequences in event of contravention of entry or exit requirements
	Part 3 Customs controlled areas
43.	List of customs controlled areas
	Part 4 Other matters
44.	Exclusions and exemptions
45.	Rules to facilitate implementation of this Chapter
46.	Offences in terms of this Chapter
	CHAPTER 3. REPORTING REQUIREMENTS FOR INBOUND AND OUTBOUND VESSELS, AIRCRAFT, TRAINS, BUSES, TRUCKS, PERSONS AND CARGO
47.	Purpose and application of this Chapter
	Part 1 Reporting requirements for arriving and departing foreign-going vessels
48.	Application of this Part
49.	Advance loading and arrival notices
50.	Arrival reports
51.	Advance departure notices
52.	Permission to depart
53.	Departure reports
	Part 2 Reporting requirements for arriving and departing foreign-going aircraft
54.	Application of this Part
55.	Advance arrival notices
56.	Arrival reports
57.	Advance departure notices
58.	... [...repealed by Act 2017_013_038_20171218 - was entitled "Permission to depart"]
59.	Departure reports
	Part 3 Reporting requirements for arriving and departing cross-border trains
60.	Advance arrival notices
61.	Arrival reports
62.	Advance departure notices
63.	Departure reports
	Part 4 Reporting requirements for arriving and departing buses
64.	Advance arrival notices
65.	Arrival reports
66.	Advance departure notices
67.	Departure reports
	Part 5 Reporting requirements for trucks entering or leaving Republic
68.	Advance arrival notices
69.	Arrival reports and manifests of incoming cargo
70.	Advance departure notices
71.	Departure reports and manifests of outgoing cargo
	Part 6 Cargo outturn reports by licensees
72.	Definition
73.	Outturn reports of containers off-loaded from or loaded on board vessels at sea cargo terminals
74.	Outturn reports of break bulk cargo or bulk cargo off-loaded from or loaded on board vessels at sea cargo terminals
75.	Outturn reports of containers removed from or received at sea cargo terminals and container depots
76.	Outturn reports of cargo unpacked from or packed into containers at container depots
77.	Outturn reports of cargo unloaded from or loaded on board aircraft at air cargo terminals
78.	Outturn reports of cargo unpacked or packed at air cargo depots
79.	Outturn reports of cargo with no transport documents
80.	Reporting of short or excess cargo
81.	Reporting of cargo in other circumstances
82.	Disclosure of advance cargo arrival notice information to licensees of cargo terminals and depots
83.	Unpacking of cargo
	Part 7 Other matters
84.	Submission of notices, reports and manifests in terms of this Chapter
85.	Reporting obligations of carriers not located in Republic
86.	Exclusions and exemptions
87.	Rules to facilitate implementation of this Chapter
	CHAPTER 4. GENERAL PRINCIPLES GOVERNING CLEARANCE AND RELEASE OF GOODS AND CUSTOMS PROCEDURES
88.	Purpose and application of this Chapter
	Part 1 General principles governing clearance of goods for home use or customs procedures
89.	Clearance of imported goods
90.	When clearance declarations for goods imported through places of entry must be submitted
91.	Certain categories of imported goods excluded from clearance requirements
92.	Consequences in event of failure to clear goods imported through places of entry
93.	Clearance of goods destined for export
94.	When export clearance declarations for goods exported through places of exit must be submitted
95.	Certain categories of goods destined for export excluded from export clearance requirements
96.	Consequences in event of failure to clear for export goods in free circulation through places of exit
97.	... [...repealed by Act 2017_013_043_20171218 - was entitled "Clearance substitutions before release of goods"]
	Part 2 General principles governing release of goods for home use or customs procedures
98.	Clearance of goods precondition for release of goods
99.	When release of goods must be refused
100.	When release of goods may be refused

.

SECTION	TITLE
101.	When release of goods may or must be withheld
102.	Release of goods pending technical analysis, expert advice or civil or criminal proceedings
103.	Preconditions for release of goods
104.	Conditional release of goods
105.	When release of goods must or may be withdrawn
106.	Consequences of refusal to release or withdrawal of release of goods
107.	Clearance and release substitutions for goods released for home use
108.	Effect of release of goods for home use or customs procedures
	Part 3 General principles governing goods under customs procedures
109.	Commencement and ending of customs procedures
110.	Clearance and release of goods under customs procedures
111.	Transfer of ownership of goods under certain customs procedures [...Title amended by Act 2017_013_044_20171218 - was entitled "Transfer of ownership of goods under customs procedures"]
112.	Tax consequences for imported goods under customs procedures in event of non-compliance or other happenings [...Title amended by Act 2015_023_091_20160108 - was entitled "Tax consequences for imported goods under customs procedures in event of non-compliance"]
113.	Tax consequences for former free circulation goods under customs procedures in event of non-compliance or other happenings [...Title amended by Act 2015_023_092_20160108 - was entitled "Tax consequences for free circulation goods under customs procedures in event of non-compliance"]
114.	Tax consequences for goods exported under customs procedures in event of non-compliance
115.	Other consequences of non-compliance with provisions applicable to customs procedures
	Part 4 Other matters
116.	Keeping of records
117.	Rules to facilitate implementation of this Chapter
118.	Offences in terms of this Chapter
	CHAPTER 5. GENERAL PRINCIPLES GOVERNING TRANSPORT, SEALING AND LOADING OF GOODS
119.	Purpose and application of this Chapter
	Part 1 Transport of goods not in free circulation
120.	Application of this Part
121.	Goods not in free circulation to be transported only under customs procedures
122.	Persons permitted to transport goods not in free circulation
123.	Measures to ensure integrity of transport of goods not in free circulation
124.	Transport of goods not in free circulation with other goods in same vehicle
125.	Accidents and other unforeseen events
	Part 2 Sealing, loading, off-loading and transfer of goods
126.	Seals and sealing of containers, vehicles and packages
127.	Loading of goods destined for export on foreign-going vessels and aircraft and cross-border railway carriages
128.	Off-loading of goods destined for export from foreign-going vessels and aircraft, cross-border railway carriages and trucks before export
129.	Transfer of goods between vessels
130.	Transfer of goods between vehicles or containers
	Part 3 Other matters
131.	Rules to facilitate implementation of this Chapter
132.	Offences in terms of this Chapter
	CHAPTER 6. TAX STATUS OF GOODS
133.	Purpose and application of this Chapter
134.	Legal effect of tax status
	Part 1 Goods formally cleared
135.	Tax status of goods cleared for home use under Chapter 8
136.	Tax status of goods in free circulation cleared for outright export
137.	Tax status of imported goods not in free circulation cleared for outright export
138.	Tax status of goods manufactured in excise warehouses cleared for outright export
139.	Tax status of goods under national transit procedure
140.	Tax status of goods under international transit procedure
141.	Tax status of goods under excise warehouse transit procedure
142.	Tax status of goods under transhipment procedure
143.	Tax status of goods under temporary admission procedure
144.	Tax status of imported goods under warehousing procedure
145.	Tax status of goods under tax free shop procedure
146.	Tax status of goods under stores procedure
147.	Tax status of goods under temporary export procedure
148.	Tax status of goods under inward processing procedure
149.	Tax status of goods under home use processing procedure
150.	ax status of goods under outward processing procedure
151.	Duration of tax status conferred by customs procedures
	Part 2 Goods regarded to be cleared for home use
152.	Tax status of goods imported or off-loaded otherwise than through or at places of entry
153.	Tax status of non-cleared imported goods
154.	Tax status of goods under customs procedures regarded to be cleared for home use
155.	Tax status of samples drawn from imported goods
156.	Goods regarded for tax purposes to be cleared for home use not to be treated as goods cleared for home use
	Part 3 Goods regarded to be cleared for outright export
157.	Tax status of goods exported or loaded for export otherwise than through or at places of exit
158.	Tax status of goods exported without clearance
159.	Tax status of goods under customs procedures regarded to be cleared for outright export
160.	Goods regarded for tax purposes to be cleared for outright export not to be treated as goods cleared for outright export
161.	Tax status of goods under customs procedures that revert to free circulation
	CHAPTER 7. STANDARD PROCESSES AND REQUIREMENTS FOR CLEARANCE AND RELEASE OF GOODS
162.	Purpose and application of this Chapter
	Part 1 Standard clearance processes and requirements
163.	Submission of clearance declarations
164.	Types of clearance declarations
165.	Persons entitled to submit clearance declarations
166.	Person by whom goods are cleared
167.	Contents of clearance declarations
168.	How and where to submit clearance declarations
169.	Time of day when clearance declarations may be submitted
170.	Submission of clearance declarations before arrival of goods at place of entry
171.	Acceptance of clearance declarations by customs authority
172.	Validity of clearance declarations
173.	Determination of time of clearance of goods
174.	Amendment of clearance declarations
175.	Withdrawal of clearance declarations
176.	Supporting documents
177.	Invoices
178.	Amendment of invoices
179.	Keeping of information in respect of clearance declarations
	Part 2 Standard release processes and requirements
180.	Release notifications
181.	Delivery of released goods
182.	Return messages
183.	Withdrawal, substitution or amendment of release notifications
	Part 3 Other matters
184.	Destruction, loss or theft of clearance and release documentation
185.	Rules to facilitate implementation of this Chapter
186.	Offences in terms of this Chapter
	CHAPTER 8. HOME USE OF GOODS
187.	Purpose and application of this Chapter
188.	Clearance and release of goods for home use
189.	Persons entitled to submit home use clearance declarations
190.	Contents of home use clearance declarations
191.	Clearance of goods imported through cross-border transmission lines, pipelines, cable-cars or conveyor belts
192.	Rules to facilitate implementation of this Chapter
	CHAPTER 9. NATIONAL AND INTERNATIONAL TRANSIT
	Part 1 Introductory provisions
193.	Purpose and application of this Chapter
194.	National and international transit
195.	Commencement and completion of national transit procedure
196.	Commencement and completion of international transit procedure
197.	Extent to which Chapters 4, 5 and 7 apply
198.	Limiting customs seaports and airports for international transit purposes
199.	Application of other legislation to goods under international transit
	Part 2 Clearance and release of goods for national and international transit
200.	Clearance of goods for transit

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SECTION	TITLE
201.	Persons entitled to submit transit clearance declarations
202.	Contents of transit clearance declarations
203.	Use of other documents as transit clearance declarations for postal articles
	Part 3 National and international transit operations
204.	General
205.	Starting and delivery points of transit operations
206.	Commencement and completion periods for transit operations
207.	Limitations on route for transit
208.	Redirection of goods from starting or to delivery points
209.	Only carriers permitted to carry out transit operations
210.	Technical requirements of vehicles or containers used in transit of goods
211.	Transfer of goods in transit to other vehicle or container
212.	Multi-modal transit of goods
213.	Interruptions in transit operations
214.	[... repealed by Act 2015_023_097_20160108 - was entitled "Transit goods transported by road carriers"]
215.	Completion of transit operations
216.	Completion procedures
	Part 4 Other matters
217.	Responsibility for ensuring compliance with transit requirements
218.	Rules to facilitate implementation of this Chapter
219.	Offences in terms of this Chapter
	CHAPTER 10. EXCISE WAREHOUSE TRANSIT PROCEDURE
	Part 1 Introductory provisions
220.	Purpose and application of this Chapter
221.	Excise warehouse transit procedure
222.	Commencement and completion of excise warehouse transit procedure
223.	Extent to which Chapters 4, 5 and 7 apply
	Part 2 Clearance and release of goods for excise warehouse transit
224.	Clearance of goods for excise warehouse transit
225.	Persons entitled to submit excise warehouse transit clearance declarations
226.	Contents of excise warehouse transit clearance declarations
	Part 3 Excise warehouse transit operations
227.	General
228.	Starting and delivery points of excise warehouse transit operations
229.	Commencement and completion periods for excise warehouse transit operations
230.	Redirection of goods from starting or to delivery points
231.	Only carriers permitted to carry out excise warehouse transit operations
232.	Technical requirements of vehicles or containers used in excise warehouse transit operations
233.	Transfer of goods in excise warehouse transit to other vehicle or container
234.	Multi-modal excise warehouse transit of goods
235.	[... repealed by Act 2015_023_099_20160108 - was entitled "Excise warehouse transit operations carried out by road carriers"]
236.	Completion of excise warehouse transit operations
237.	Completion procedures
	Part 4 Other matters
238.	Responsibility for ensuring compliance with excise warehouse transit requirements
239.	Rules to facilitate implementation of this Chapter
240.	Offences in terms of this Chapter
	CHAPTER 11. TRANSHIPMENT PROCEDURE
	Part 1 Introductory provisions
241.	Purpose and application of this Chapter
242.	Transhipment
243.	Commencement and completion of transhipment procedure
244.	Extent to which Chapters 4, 5 and 7 apply
245.	Limitation of customs seaports and airports for transhipment purposes
246.	Application of other legislation to goods under transhipment
	Part 2 Clearance and release of goods for transhipment
247.	Clearance of goods for transhipment
248.	Persons entitled to submit transhipment clearance declarations
249.	Contents of transhipment clearance declarations
250.	Supporting documents
251.	Use of other documents as transhipment clearance declarations
	Part 3 Transhipment operations
252.	Transhipment operation not to commence before release of goods
253.	Commencement and completion of transhipment operations
254.	Transhipment goods to be secured on licensed premises
255.	Commencement and completion periods for transhipment operations and export of transhipment goods
256.	Non-compliance with completion period
257.	Delivery of transhipment goods for loading on board outgoing vessels or aircraft
258.	Measures to ensure integrity of transhipment operations
	Part 4 Other matters
259.	Responsibilities for ensuring compliance with transhipment requirements
260.	Rules to facilitate implementation of this Chapter
261.	Offences in terms of this Chapter
	CHAPTER 12. TEMPORARY ADMISSION PROCEDURE
	Part 1 Introductory provisions
262.	Purpose and application of this Chapter
263.	Temporary admission
264.	Commencement and completion of temporary admission procedure
265.	Extent to which Chapters 4 and 7 apply
266.	Part 2 Temporary admission of goods under regular clearance and release procedures
	Application of this Part
267.	Persons entitled to submit temporary admission clearance declarations
268.	Contents of temporary admission clearance declarations
269.	Maximum period of temporary admission [...Title amended by Act 2017_013_052_20171218 - was entitled "Release notifications to state period of temporary admission"]
270.	Simplified clearance and release for commercial trucks entering Republic temporarily
271.	Simplified clearance and release for buses and taxis entering Republic temporarily
272.	Simplified clearance and release for private vehicles, small vessels and light aircraft entering Republic temporarily
	Part 3 Re-export of goods under temporary admission in terms of Part 2
273.	Goods under temporary admission in terms of Part 2 to be cleared for export and re-exported within applicable timeframes
274.	Persons entitled to submit export clearance declarations for goods under temporary admission
275.	Contents of export clearance declarations
276.	Simplified export clearance and release for commercial trucks leaving Republic
277.	Simplified export clearance and release for buses and taxis leaving Republic
278.	Simplified export clearance and release for private vehicles, small vessels and light aircraft leaving Republic
279.	Proof of re-export of goods under temporary admission in terms of Part 2
	Part 4 Temporary admission of goods under international clearance arrangements
280.	Application of this Part
281.	Clearance and release of goods for temporary admission on authority of CPD or ATA carnets
282.	Guaranteeing associations to be approved
283.	Formats of CPD and ATA carnets
284.	Validity period of CPD and ATA carnets
285.	Amendment of CPD and ATA carnets
286.	Replacement of CPD and ATA carnets
287.	Re-export of goods under temporary admission in terms of this Part
288.	Clearance for export of goods under temporary admission in terms of this Part
	Part 5 Goods that automatically come under temporary admission procedure
289.	Foreign-going vessels, aircraft, locomotives and railway carriages entering Republic
290.	Reusable transport equipment entering Republic
	Part 6 Provisions applicable to all goods under temporary admission*
291.	General provisions
292.	Goods not re-exported within applicable period regarded for tax purposes to be cleared for home use
	Part 7 Other matters
293.	Rules to facilitate implementation of this Chapter
294.	Offences in terms of this Chapter
	CHAPTER 13. WAREHOUSING PROCEDURE
	Part 1 Introductory provisions
295.	Purpose and application of this Chapter
296.	Warehousing procedure
297.	Commencement and completion of warehousing procedure
298.	Extent to which Chapters 4, 5 and 7 apply
	Part 2 Clearance and release of goods for warehousing
299.	Warehousing of goods
300.	Purposes for which goods may be cleared for warehousing in public storage warehouses

.

SECTION	TITLE
301.	Purposes for which goods may be cleared for warehousing in private storage warehouses
302.	Persons entitled to submit warehousing clearance declarations
303.	Contents of warehousing clearance declarations
304.	Redirection of goods
	Part 3 Warehousing of goods in storage warehouses
305.	Maximum warehousing period
306.	Warehousing of dangerous or hazardous goods
307.	Records to be kept of warehoused goods
308.	Reports to be submitted in connection with warehoused goods
309.	Sorting, packing, and other actions in relation to goods warehoused in storage warehouses
310.	Removal of goods from storage warehouses
311.	Removal of restricted goods stored in storage warehouses pending compliance with legislation restricting import or possession
	Part 4 Other matters
312.	Notification of closure of public storage warehouse
313.	Rules to facilitate implementation of this Chapter
314.	Offences in terms of this Chapter
	CHAPTER 14. TAX FREE SHOP PROCEDURE
	Part 1 Introductory provisions
315.	Purpose and application of this Chapter
316.	Tax free shop procedure
317.	Commencement and completion of tax free shop procedure
318.	Extent to which Chapters 4 and 7 apply
	Part 2 Clearance and release of goods not in free circulation for supply to tax free shops
319.	Clearance and release of goods for tax free shop procedure
320.	Persons entitled to submit tax free shop clearance declarations
321.	Contents of tax free shop clearance declarations
322.	Redirection of goods
	Part 3 Receipt, sale and removal of goods in tax free shops
323.	Goods that may be sold in tax free shops
324.	Persons to whom goods may be sold in tax free shops
325.	Issuing of sale invoices
326.	Off-site outlets
327.	Maximum period for which goods may remain in tax free shops
328.	Removal of goods from tax free shops
329.	Manipulation, alteration or combination of goods in tax free shops
	Part 4 Accountability for goods in tax free shops
330.	Inventory control of goods in tax free shops
331.	Regular reports
	Part 5 Other matters
332.	Rules to facilitate implementation of this Chapter
333.	Offences in terms of this Chapter
	CHAPTER 15. STORES PROCEDURE
	Part 1 Introductory provisions
334.	Purpose and application of this Chapter
335.	Stores procedure
336.	Commencement and completion of stores procedure
337.	Extent to which Chapters 4, 5 and 7 apply
	Part 2 Clearance and release of stores taken on board in Republic
338.	Application of this Part
339.	Stores taken on board first to be cleared and released for stores procedure
340.	Persons entitled to submit stores clearance declarations
341.	Contents of stores clearance declarations
342.	Release to be given only for quantities of stores actually needed for voyage
343.	Acknowledgement of receipt of stores taken on board
344.	Taking of prohibited, restricted and sectorally controlled goods on board vessels, aircraft or trains as stores
	Part 3 Reporting and control of stores under stores procedure
345.	Application of this Part
346.	Stores arrival reports
347.	Sealing or securing of stores
348.	Issue of stores for use on vessels whilst in customs seaports
349.	Tax free items for sale on board to travellers and crew
350.	Removal of stores from vessels, aircraft or trains
351.	Securing of stores by removal from vessels or aircraft
352.	Replacement of stores on vessel or aircraft
353.	Unused stores on board vessels or aircraft no longer bound for foreign destinations
354.	Stores departure reports
355.	Submission of stores reports in terms of this Chapter
356.	Aborted voyages
	Part 4 Other matters
357.	Additional grounds for regarding stores under stores procedure to be cleared for home use
358.	Additional grounds for regarding stores under stores procedure to have reverted to free circulation
359.	Rules to facilitate implementation of this Chapter
360.	Offences in terms of this Chapter
	CHAPTER 16. EXPORT PROCEDURE
	Part 1 Introductory provisions
361.	Purpose and application of this Chapter
362.	Export procedure
363.	Commencement and completion of export procedure
364.	Extent to which Chapters 4, 5 and 7 apply
	Part 2 Clearance and release of goods for export from Republic
365.	Clearance of goods for export
366.	Persons entitled to submit export clearance declarations
367.	Contents of export clearance declarations
368.	Timeous delivery of goods to depots and export terminals to allow for inspection
369.	Time when goods may be released for export
370.	Failure to export goods released for export
371.	Clearance of goods exported through cross-border transmission lines, pipelines, cable-cars or conveyor belts
	Part 3 Other matters
372.	Rules to facilitate implementation of this Chapter
373.	Offences in terms of this Chapter
	CHAPTER 17. TEMPORARY EXPORT PROCEDURE
	Part 1 Introductory provisions
374.	Purpose and application of this Chapter
375.	Temporary export procedure
376.	Commencement and completion of temporary export procedure
377.	Extent to which Chapters 4, 5 and 7 apply
	Part 2 Temporary export of goods under regular clearance and release procedures
378.	Application of this Part
379.	Clearing of goods for temporary export
380.	Maximum period of temporary export [...Title amended by Act 2017_013_060_20171218 - was entitled "Release of goods for temporary export"]
381.	Simplified clearance and release for commercial trucks temporarily leaving Republic
382.	Simplified clearance and release for buses and taxis temporarily leaving Republic
383.	Simplified clearance and release for private vehicles, small vessels and light aircraft temporarily leaving Republic
	Part 3 Clearance and release of re-imported unaltered goods for home use
384.	Application of this Part
385.	Conditions for clearance of goods as re-imported unaltered goods for home use
386.	Persons entitled to submit re-importation clearance declarations
387.	Contents of re-importation clearance declarations
388.	Repayment of export benefits
389.	Simplified home use clearance and release for commercial trucks re-entering Republic
390.	Simplified home use clearance and release for buses and taxis re-entering Republic
391.	Simplified home use clearance and release for private vehicles, small vessels and light aircraft re-entering Republic
392.	Refusal to release goods as re-imported unaltered goods for home use
	Part 4 Temporary export of goods under international clearance arrangements
393.	Application of this Part
394.	Temporary export of goods from Republic on authority of CPD and ATA carnets
395.	Issuing associations located in Republic to be approved
396.	[... repealed by Act 2015_023_109_20160108 - was entitled " Guaranteeing associations to be approved']
397.	Formats of CPD and ATA carnets
398.	Validity period of CDP and ATA carnets
399.	Amendment of CDP and ATA carnets
400.	Return of goods under temporary export procedure in terms of this Part

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SECTION	TITLE
401.	Clearance of goods when returned to Republic
	Part 5 Goods which automatically come under temporary export procedure
402.	Foreign-going vessels, aircraft, locomotives and railway carriages leaving Republic
403.	Reusable transport equipment leaving Republic
	Part 6 Other matters
404.	When goods under temporary export procedure must be regarded to be cleared for outright export
405.	Rules to facilitate implementation of this Chapter
406.	Offences in terms of this Chapter
	CHAPTER 18. INWARD PROCESSING PROCEDURE
	Part 1 Introductory provisions
407.	Purpose of this Chapter
408.	Inward processing procedure
409.	Commencement and completion of inward processing procedure
410.	Extent to which Chapters 4, 5 and 7 apply
	Part 2 Clearance and release of imported goods for inward processing
411.	Clearance of imported goods for inward processing
412.	Conditions for clearance of imported goods for inward processing
413.	Persons entitled to submit inward processing clearance declarations
414.	Contents of inward processing clearance declarations
415.	Release of imported goods for inward processing
	Part 3 Clearance and release of goods for export as inward processed compensating products
416.	Clearance of goods for export under inward processing procedure
417.	Conditions for clearance of goods for export as inward processed compensating products
418.	Time limits on clearance for export of inward processed compensating products
419.	Export of inward processed compensating products
420.	Persons entitled to submit export clearance declarations for inward processed compensating products
421.	Contents of export clearance declarations for inward processed compensating products
	Part 4 Provisions regulating goods under inward processing procedure
422.	Imported goods under inward processing procedure to be used only for production of inward processed compensating products
423.	Compulsory export of inward processed compensating products
424.	By-products and commercially valuable waste
425.	Conversion rates
426.	Identification measures
427.	Records and stocktaking
428.	Subcontracting of inward processing operations
429.	Use of equivalent goods
	Part 5 Other matters
430.	Additional grounds for regarding goods under inward processing procedure to be cleared for home use
431.	Effect on compensating products when goods under inward processing procedure regarded to be cleared for home use
432.	Rules to facilitate implementation of this Chapter
433.	Offences in terms of this Chapter
	CHAPTER 19. HOME USE PROCESSING PROCEDURE
	Part 1 Introductory provisions
434.	Purpose of this Chapter
435.	Home use processing procedure
436.	Commencement and completion of home use processing procedure
437.	Extent to which Chapters 4, 5 and 7 apply
	Part 2 Clearance and release of imported goods for home use processing
438.	Clearance of imported goods for home use processing
439.	Conditions for clearance of imported goods for home use processing
440.	Persons entitled to submit home use processing clearance declarations
441.	Contents of home use processing clearance declarations
442.	Release of imported goods for home use processing
	Part 3 Provisions regulating home use processing procedure
443.	Goods under home use processing procedure only to be used for production of home use compensating products
444.	Time limits on completion of home use processing of goods
445.	Home use compensating products to be dealt with as goods in free circulation
446.	By-products and commercially valuable waste
447.	Conversion rates
448.	Records and stocktaking
449.	Sub-contracting of home use processing operations
	Part 4 Other matters
450.	Additional grounds for regarding goods under home use processing procedure to be cleared for home use
451.	Rules to facilitate implementation of this Chapter
452.	Offences in terms of this Chapter
	CHAPTER 20. OUTWARD PROCESSING PROCEDURE
	Part 1 Introductory provisions
453.	Purpose of this Chapter
454.	Outward processing procedure
455.	Commencement and completion of outward processing procedure
456.	Extent to which Chapters 4, 5 and 7 apply
	Part 2 Clearance and release of goods for export for outward processing
457.	Clearance of goods for outward processing procedure
458.	Conditions for clearance of goods for outward processing
459.	Persons entitled to submit export clearance declarations for export of goods for outward processing
460.	Contents of clearance declarations for export of goods for outward processing
461.	Release not to be limited to owners of goods
462.	Release of goods for export under outward processing procedure
	Part 3 Clearance and release for home use of outward processed compensating products
463.	Clearance of imported goods for home use as outward processed compensating products
464.	Conditions for clearance for home use of outward processed compensating products
465.	Time limits on clearance for home use of outward processed compensating products
466.	Importation of outward processed compensating products
467.	Persons entitled to submit home use clearance declarations for outward processed compensating products
468.	Contents of home use clearance declarations for outward processed compensating products
	Part 4 Provisions regulating outward processing procedure
469.	4Conversion rates for goods to compensating products
470.	Identification measures
	Part 5 Other matters
471.	Specific grounds for regarding goods exported under outward processing procedure to be cleared for outright export
472.	Proportionate application of section 114(1) to goods exported under outward processing procedure
473.	Effect on outward processed compensating products when goods exported for outward processing are regarded to be cleared for outright export
474.	Rules to facilitate implementation of this Chapter
475.	Offences in terms of this Chapter
	CHAPTER 21. CUSTOMS PROCESSING OF PERSONS ENTERING OR LEAVING REPUBLIC
476.	Definitions
477.	Purpose and application of this Chapter
	Part 1 Persons entering Republic
478.	Incoming traveller and crew declarations
479.	Accompanied and unaccompanied baggage items that must be declared
480.	Clearance of accompanied and unaccompanied baggage items that must be declared
481.	Import tax payable on accompanied and unaccompanied baggage items
482.	Place where incoming traveller and crew declarations must be submitted
	Part 2 Persons leaving Republic
483.	Outgoing traveller and crew declarations
484.	Accompanied and unaccompanied baggage items that must be declared
485.	Clearance of accompanied and unaccompanied baggage items that must be declared
486.	Export tax payable on accompanied and unaccompanied baggage
487.	Place where outgoing traveller and crew declarations must be submitted
	Part 3 Other matters
488.	Channel or other system
489.	Rules to facilitate implementation of this Chapter
490.	Offences in terms of this Chapter
	CHAPTER 22. INTERNATIONAL POSTAL ARTICLES HANDLED BY SOUTH AFRICAN POST OFFICE
	Part 1 Introductory provisions
491.	Purpose and application of this Chapter
492.	Prohibited, restricted or sectorally controlled goods
	Part 2 Clearance and release of international postal articles
493.	Clearance of imported international postal articles
494.	Clearance of international postal articles destined for export
	Part 3 Customs processing of international postal articles
495.	Removal of international postal articles to international postal clearance depots
496.	Presentation of international postal articles to customs authority
497.	Postal declaration to accompany international postal articles presented to customs authority
498.	Customs authority’s functions in relation to international postal articles presented to it
	Part 4 Payment of import or export tax on international postal articles
499.	Release of international postal articles
500.	Payment of tax on international postal articles

.

SECTION	TITLE
501.	Time when tax becomes payable and rate of tax
502.	Payment of tax to customs authority
503.	Cancellation and repayment of tax
504.	Condonation of underpayment
	Part 5 Inspection of international postal articles
505.	Enforcement to be consistent with this Part
506.	Opening of international postal articles
507.	Personal or private communications
508.	Notification that international postal articles have been opened
509.	Seizure and confiscation of international postal articles
	Part 6 Other matters
510.	Conclusion of agreements
511.	Rules to facilitate implementation of this Chapter
	CHAPTER 23. ACCESS TO AND SAMPLING OF GOODS
512.	Purpose of this Chapter
513.	Right of access to and taking samples from goods
514.	Samples of imported goods
515.	Samples of goods in free circulation cleared for export under export procedure
516.	Rules to facilitate implementation of this Chapter
517.	Offences in terms of this Chapter
	CHAPTER 24. EXPEDITED CLEARANCE AND RELEASE OF GOODS
518.	Purpose of this Chapter
519.	Other clearance and release provisions to apply except insofar as provided otherwise in this Chapter
520.	Tax status of goods not affected when cleared in terms of this Chapter
	Part 1 Clearance and release of goods on incomplete or provisional clearance information
521.	Goods to which this Part may be applied
522.	Application to clear and obtain release of goods on incomplete or provisional clearance information
523.	Contents of incomplete clearance declarations
524.	Contents of provisional clearance declarations
525.	Release of goods cleared in terms of incomplete or provisional clearance declaration
526.	Supplementary clearance declarations
527.	Tax payable in respect of goods cleared in terms of this  Part
528.	Application of this Part to restricted and sectorally controlled goods
	Part 2 Release of goods subject to subsequent compliance with clearance requirements
529.	Goods to which this Part may be applied
530.	Application for expedited release
531.	Subsequent submission of clearance declarations
532.	Tax payable in respect of goods released in terms of this  Part
	Part 3 Simplified clearance and release of goods
533.	Goods to which this Part may be applied
534.	Application for simplified clearance
535.	Simplified clearance requirements
536.	Tax payable in respect of goods cleared in terms of this  Part
537.	Application of this Part to restricted and sectorally controlled goods
	Part 4 Other matters
538.	Rules to facilitate implementation of this Chapter
539.	Offences in terms of this Chapter
	CHAPTER 25. DAMAGED, DESTROYED, LOST OR UNACCOUNTED GOODS
540.	Purpose and application of this Chapter
	Part 1 Goods other than compensating products
541.	Application of this Part
542.	Notification of goods damaged, destroyed, lost or unaccounted for
543.	Consequences of failure to notify
544.	Damaged goods
545.	Destroyed goods
546.	Lost goods
547.	Goods unaccounted for
	Part 2 Compensating products
548.	Application of this Part
549.	Notification of compensating products damaged, destroyed, lost or unaccounted for
550.	Consequences of failure to notify
551.	Damaged compensating products
552.	Destroyed compensating products
553.	Lost compensating products
554.	Compensating products unaccounted for
	Part 3 Other matters
555.	Tax waivers and refunds for goods damaged, destroyed, lost or unaccounted for not applicable in certain circumstances
556.	Seized, confiscated and abandoned goods damaged, destroyed, lost or unaccounted for
557.	Wreck
558.	Rules to facilitate implementation of this Chapter
559.	Offences in terms of this Chapter
	CHAPTER 26. ABANDONMENT OF GOODS TO COMMISSIONER AND DESTRUCTION OF GOODS UNDER CUSTOMS SUPERVISION
560.	Purpose and application of this Chapter
	Part 1 Abandonment of goods to Commissioner
561.	Goods that may be abandoned to Commissioner
562.	Application to abandon goods to Commissioner
563.	Consideration of applications
564.	Abandonment notices
565.	Consequences of abandonment
566.	Consequences of refusal for goods to be abandoned
	Part 2 Destruction of goods under customs supervision
567.	Application to destroy goods
	CHAPTER 27 STATE WAREHOUSES
	Part 1 Introductory provisions
568.	Purpose and application of this Chapter
569.	Designation and licensing of premises as state warehouses
	Part 2 Removal of goods to and securing of goods in state warehouses
570.	Removal of goods to state warehouses
571.	Submission of removal notices
572.	Failure to remove goods to state warehouses
573.	Recovery of expenses for removal of goods to state warehouses
574.	Redirection of goods
575.	Charges for goods in state warehouses
576.	Accounting
577.	Reporting by licensees of state warehouses
578.	Responsibilities of licensees of licensed state warehouses
579.	Risks in connection with goods removed to or stored in state warehouses
	Part 3 Retention of goods at or removal of goods to licensed premises other than state warehouses
580.	Direction or authorisation for goods to be retained at or removed to licensed premises other than state warehouses
581.	Submission of removal and retention notices [...Title amended by Act 2015_023_120(a)_20160108 - was entitled "Submission of removal notices"]
582.	Failure to remove goods
583.	Recovery of expenses for removal of goods
584.	Redirection of goods
585.	Charges for goods stored at premises specified in direction or authorisation
586.	Responsibilities of licensee of premises where goods are kept
587.	Risks in connection with goods
	Part 4 Disposal of goods in or accounted for in state warehouses
588.	Application of this Part
589.	Publication of lists of goods to which this Part applies
590.	Reclaiming of goods in or accounted for in state warehouses
591.	Removal of reclaimed goods
592.	Sale of goods
593.	Urgent sales
594.	Manner of sale
595.	Application of proceeds of sales
596.	Disposal of goods otherwise than by sales
597.	Non-compliance with sales conditions
598.	Removal of goods following sale of goods
599.	Tax consequences of goods sold or otherwise disposed of in terms of this Part
	Part 5 Other matters
600.	Rules to facilitate implementation of this Chapter

.

SECTION	TITLE
601.	Offences in terms of this Chapter
	CHAPTER 28. REGISTRATION
	Part 1 Introductory provisions
602.	Purpose of this Chapter
603.	Registration of importers and exporters
604.	Registration of persons acquiring ownership of goods whilst under customs procedure
605.	Registration of agents for persons not located in Republic
606.	Registration of electronic users
607.	Registration of other categories of persons
	Part 2 Procedures for registration applications
608.	General requirements
609.	Consideration and decision of applications
610.	Grounds for refusal of applications
611.	Issuing of registration certificates
612.	Contents of registration certificates
613.	Registration conditions
614.	Period of validity of registration certificates
	Part 3 Renewal and amendment of registration certificates
615.	6plication for renewal of registration certificates by inactive registered persons
616.	Issuing of renewed registration certificates
617.	Amendment of registration certificates
	Part 4 Suspension or withdrawal of registration
618.	Grounds for suspension or withdrawal of registration
619.	Process
620.	Communication of decisions to suspend or withdraw registration
	Part 5 General matters
621.	Provision of security
622.	Transfer of registration certificates
623.	Change of circumstances on which application for registration was granted
624.	Consequences of expiry, suspension or withdrawal of registration
625.	Customs authority’s powers following expiry, suspension or withdrawal of registration
626.	Rules to facilitate implementation of this Chapter
627.	Offences in terms of this Chapter
	CHAPTER 29. LICENSING
	Part 1 Introductory provisions
628.	Definitions
629.	Purpose of this Chapter
630.	Licensing of categories of premises
631.	Licensing of cross-border transmission lines, pipelines, cable-cars and conveyor belts
632.	Licensing of carriers
633.	Licensing of customs brokers
634.	Licensing of other categories of premises, facilities or persons
	Part 2 Procedures for all applications
635.	General requirements
636.	Consideration and decision of applications
637.	General grounds for refusal of applications
638.	Communication of decisions on applications
	Part 3 Applications for new licences
639.	Additional grounds for refusal of application for licence
640.	Issuing of licences
641.	Contents of licences
642.	Licence conditions
643.	Conditions in respect of licensed premises
644.	Conditions in respect of licensed cross-border transmission lines, pipelines, cable cars and conveyor belts
645.	Conditions in respect of licensed carriers
646.	Conditions in respect of licensed customs brokers
647.	Period of validity of licences
	Part 4 Renewal of licences
648.	Application for renewal of licences
649.	Additional grounds for refusing applications for renewal
650.	Issuing of renewed licences
	Part 5 Amendment of licences
651.	General
652.	Application for amendment of licence
653.	Issuing of amended licences
654.	Purposes for which customs authority may amend licences
655.	Process
656.	Communication of decisions to amend licences
	Part 6 Suspension or withdrawal of licences
657.	Grounds for suspension or withdrawal of licences
658.	Process
659.	Communication of decisions to suspend or withdraw licences
	Part 7 General matters
660.	Provision of security
661.	Change of circumstances on which application for licence was granted
662.	Consequences of expiry, lapsing, suspension or withdrawal of licences
663.	Customs authority’s powers following expiry, lapsing, suspension or withdrawal of licence
664.	Transfer of licences
665.	Rules to facilitate implementation of this Chapter
666.	Offences in terms of this Chapter
	CHAPTER 30. ACCREDITATION
667.	Purpose of this Chapter
668.	Application for accredited client status
669.	Consideration and decision of applications
670.	Criteria for accredited client status
671.	Communication of decisions on applications
672.	Issuing of accredited client status certificates
673.	Contents of accredited client status certificates
674.	Conditions
675.	Period of validity of accredited client status certificates
676.	Non-compliance with criteria for accredited client status
677.	Renewal of accredited client status certificates
678.	Amendment of accredited client status certificates
679.	Suspension or withdrawal of accredited client status certificates
680.	Process for suspension or withdrawal of accredited client status certificates
681.	Communication of decisions to suspend or withdraw accredited client status certificate
682.	Benefits of accreditation
683.	Rules to facilitate implementation of this Chapter
684.	Offences in terms of this Chapter
	CHAPTER 31. SECURITY FOR PAYMENT OF TAX AND OTHER MONEY OWED TO COMMISSIONER
685.	Purpose of this Chapter
686.	When security may be required
687.	Persons from whom security may be required
688.	Time when security may be required
689.	Determination of amount of security
690.	Forms of security
691.	Security details
692.	Utilisation of security
693.	Rules to facilitate implementation of this Chapter
	CHAPTER 32. RECOVERY OF DEBT UNDER THIS ACT
694.	Purpose of this Chapter
695.	Money owed to Commissioner constitutes debt payable for credit of National Revenue Fund
696.	Recovery of debt
697.	Recovery of debt from agent
698.	Liability of person managing juristic entity
699.	Under-recovery of debt
700.	Debt recovered from security

.

SECTION	TITLE
701.	Interest on outstanding amounts
702.	Payment of debt in instalments
703.	Persons having accounts with Commissioner
704.	Establishing of liens over goods to secure payment of debt
705.	Other mechanisms for recovery of debt
705A.	Application of Tax Administration Act for write off or compromise of debt [...inserted by Act 2018_022_027_20190117]
706.	Rules to facilitate implementation of this Chapter
707.	Offences in terms of this Chapter
	CHAPTER 33. GENERAL ENFORCEMENT FUNCTIONS
	Part 1 Introductory provisions
708.	Purpose and application of this Chapter
	Part 2 Customs access to areas, premises, facilities, vessels, aircraft, trains, railway carriages and vehicles
709.	Access to areas, premises and facilities
710.	Use of force to gain access to areas, premises or facilities
711.	Customs access to vessels, aircraft, trains, railway carriages and vehicles
712.	Roadblocks for vehicles
713.	Use of force to gain access to vessels, aircraft, trains, railway carriages and vehicles
714.	Searching of areas, premises, facilities, vessels, aircraft, trains, railway carriages or vehicles
715.	Issuing of warrants for purposes of this Part
	Part 3 Stopping, calling on and searching of persons
716.	Stopping or calling on persons
717.	Searching of persons
718.	Frisk searches
719.	External bodily searches
720.	Internal bodily searches
721.	Issuing of warrants for purposes of this Part
	Part 4 Powers of inspection, sampling, investigation and sealing
722.	Inspection of goods
723.	Production of goods for inspection
724.	Sampling of goods
725.	Carrying out of certain actions in relation to goods and samples by other persons
726.	Liability for costs incurred by SARS
727.	Inspection of documents
728.	Production of documents for inspection
729.	Investigative powers
730.	Failure or refusal to produce goods or documents or to answer questions
731.	Unsealed containers, vehicle holding compartments, road tankers and packages
732.	Customs supervision of acts done in relation to goods
	Part 5 Powers of arrest
733.	Powers of arrest of customs officers
734.	Manner and effect of an arrest
735.	Arrest of person without warrant
736.	Arrest of person under authority of warrant
737.	Non-liability for wrongful arrest
738.	Breaking open premises for purpose of arrest
739.	Use of force in effecting arrest
740.	Detention of arrested person
	Part 6 Carrying and use of arms and ammunitions
741.	Authority to carry official firearms
742.	Use of official firearms by customs officers
743.	Use of non-lethal weapons
	Part 7 Border control
744.	Customs assistance in border control
745.	Acquisition of equipment for border control
746.	Use of customs patrol boats for enforcement functions
747.	Right of hot pursuit by sea
748.	Exemptions applicable to customs patrol boats, aircraft and vehicles and customs officers
	Part 8 Other matters
749.	This Chapter not precluding customs officers from assisting in prosecution of offences
750.	Production of customs certificates on registration of imported motor vehicles
751.	Rules to facilitate implementation of this Chapter
752.	Offences in terms of this Chapter
	CHAPTER 34. DETENTION, SEIZURE AND CONFISCATION OF GOODS
753.	Purpose and application of this Chapter
	Part 1 Detention of goods
754.	Power to detain goods
755.	Detention of prohibited, restricted and sectorally controlled goods
756.	Detention of counterfeit goods
757.	Notice of detention
758.	Presence of persons when detained goods are inspected
759.	Place of detention
760.	Period of detention
761.	Termination of detention
	Part 2 Seizure of goods
762.	Power to seize goods
763.	Notice of seizure
764.	Termination of seizure
765.	Termination of seizure on application by owner of goods
	Part 3 Confiscation of goods
766.	Confiscation of goods
767.	Withdrawal of confiscation
768.	Withdrawal of confiscation on application by previous owner
769.	Disposal of confiscated goods
	Part 4 General
770.	Rules to facilitate implementation of this Chapter
771.	Offences in terms of this Chapter
	CHAPTER 35. PROHIBITED, RESTRICTED AND SECTORALLY CONTROLLED GOODS
772.	Definition
773.	Purpose and application of this Chapter
	Part 1 Prohibited goods
774.	Prohibited goods
775.	Clearance of prohibited goods
776.	Detention of prohibited goods
777.	Certain prohibited goods excluded from detention
778.	Notice of detention
779.	Place where detained goods may be kept
780.	Termination of detention
781.	Disposal of detained prohibited goods
782.	Disposal of prohibited goods by customs authority
	Part 2 Restricted goods
783.	Restricted goods
784.	Clearance of restricted goods
785.	Detention of restricted goods
786.	Certain restricted goods excluded from detention
787.	Notice of detention
788.	Place where detained goods may be kept
789.	Termination of detention
790.	Disposal of detained restricted goods
791.	Disposal of restricted goods by customs authority
	Part 3 Sectorally controlled goods
792.	Sectorally controlled goods
793.	Clearance of sectorally controlled goods
794.	Detention of sectorally controlled goods
795.	Certain sectorally controlled goods excluded from detention
796.	Notice of detention
797.	Place where detained goods may be kept
798.	Termination of detention
799.	Disposal of detained sectorally controlled goods
	Part 4 Other matters
800.	Inconsistency of this Chapter with other legislation prohibiting, restricting or controlling import, possession or export of goods

.

SECTION	TITLE
801.	Rules to facilitate implementation of this Chapter
802.	Offences in terms of this Chapter
	CHAPTER 36. COUNTERFEIT
803.	Definitions
804.	Purpose and application of this Chapter
	Part 1 Detention of suspected counterfeit goods when prior application has been granted
805.	Application for detention of suspected counterfeit goods
806.	Consideration of applications
807.	Detention of suspected counterfeit goods
	Part 2 Detention of suspected counterfeit goods in absence of prior approved application
808.	Discovery of suspected counterfeit goods
809.	Application for detention of suspected counterfeit goods
810.	Consideration of applications
	Part 3 Procedures for detained suspected counterfeit goods
811.	Inventory of detained goods
812.	Furnishing of personal details of affected parties to right-holders
813.	Furnishing of samples of detained goods to right-holders
814.	Burden on right-holders to protect their rights
815.	Removal of detained goods to counterfeit goods depots
816.	Court applications by right-holders
817.	Finding by court that detained goods are counterfeit goods
818.	Finding by court that detained goods are not counterfeit goods
819.	Discharge of goods from counterfeit goods depots
	Part 4 General provisions
820.	Court applications by affected parties
821.	Seizure of detained goods in terms of Counterfeit Goods Act
822.	Rules to facilitate implementation of this Chapter
823.	Offences in terms of this Chapter
	CHAPTER 37. RECONSIDERATION OF DECISIONS AND DISPUTE RESOLUTION
	Part 1 General provisions
824.	Definitions
825.	Purpose and application of this Chapter
826.	Proceedings for internal reconsideration of decisions
827.	Proceedings for dispute resolution
828.	Proceedings to be instituted either personally or through duly authorised representatives
829.	Reasons for decisions
830.	Payment of amounts owed to Commissioner not affected by section 826 or 827 proceedings
	Part 2 Reconsideration of decisions on customs initiative
831.	Purpose of this Part
832.	Reconsideration of own decisions
833.	Reconsideration of decisions by Commissioner
834.	Reconsideration of decisions by supervisors
835.	When decisions may or may not be reconsidered
836.	Effective date for alteration or repeal of decisions
837.	Reconsideration of decisions on request of aggrieved persons
	Part 3 Administrative appeals
838.	Purpose of this Part
839.	Appeal against decisions
840.	When appeals may not be lodged
841.	How and when to appeal
842.	Time within which appeals must be decided
843.	Appeal committees
844.	Lapsing of appeals
845.	Rules to facilitate implementation of this Part
	Part 4 Alternative dispute resolution
846.	Purpose of this Part
847.	Application for alternative dispute resolution
848.	Consideration of applications
849.	Alternative dispute resolution on initiative by Commissioner
850.	Alternative dispute resolution procedures
	Part 5 Settlement of disputes
851.	Purpose of this Part
852.	Basic principle governing this Part
853.	Circumstances when inappropriate to settle
854.	Circumstances when appropriate to settle
855.	Who may settle disputes
856.	Formal requirements for settlement
857.	Settlement conditional upon disclosure of facts
858.	Non-compliance
859.	Confidentiality
860.	Record keeping and reporting
	Part 6 Miscellaneous
861.	Exclusion of certain days when determining time periods for purposes of this Chapter
862.	Competency of Ombud to review and address complaints relating to customs matters
	CHAPTER 38. VOLUNTARY DISCLOSURE RELIEF
863.	Definitions
864.	Purpose of this Chapter
865.	Application for voluntary disclosure relief
866.	Requirements for voluntary disclosure relief
867.	Procedure following receipt of voluntary disclosure application
868.	Granting of applications
869.	Refusal to grant application
870.	Withdrawal of voluntary disclosure relief
871.	Reporting
872.	Anonymous voluntary disclosures
873.	Rules to facilitate implementation of this Chapter
	CHAPTER 39. ADMINISTRATIVE PENALTIES
874.	Types of administrative penalties
	Part 1 Administrative penalties for breaches of this Act
875.	Punishment for breaches of this Act
876.	Fixed amount penalties
877.	Procedure for imposing fixed amount penalties
878.	Prosecution avoidance penalties
879.	Procedure for imposing prosecution avoidance penalties
880.	Effect of detention, seizure or confiscation of goods on application of this Part
	Part 2 Other administrative penalties
881.	Termination of seizure and withdrawal of confiscation penalties
882.	Missing goods penalties for goods to be confiscated
	Part 3 General matters
883.	Applicability of Chapter 37 proceedings
884.	Rules to facilitate implementation of this Chapter
885.	Offences in terms of this Chapter
	CHAPTER 40. JUDICIAL MATTERS
	Part 1 Offences and penalties
886.	Categories of offences in terms of this Act
887.	General Category 1 offences
888.	General Category 2 offences
889.	Offences committed at places of entry or exit outside Republic
890.	Penalties for Category 1 offences
891.	Additional punitive powers of courts in criminal proceedings
892.	Penalties for Category 2 offences
893.	Liability of registered agents and of persons managing juristic entity
894.	Liability of ordinary employees of juristic entity
	Part 2 Other judicial matters
895.	Civil action arising from this Act and special procedures for debt collection through civil processes
896.	Advance notice of judicial proceedings against Minister, Commissioner, customs authority, customs officers, SARS officials or State
897.	Limitation of period for institution of judicial proceedings against Minister, Commissioner, SARS, customs authority, customs officers, SARS officials  or State
898.	Admissibility of certain certificates and statements in documents
899.	Jurisdiction of magistrate’s court
900.	Formal inquiries

.

SECTION	TITLE
901.	Publication of names of offenders
	CHAPTER 41. MISCELLANEOUS MATTERS
	Part 1 Regulations, rules and guidelines
902.	Regulations
903.	Rules
904.	Consultative processes before promulgation of rules
905.	Guidelines
906.	Manner of promulgation of rules
907.	Departure from, and condonation of non-compliance with, rules, conditions and requirements
	Part 2 Cross-cutting provisions
908.	Extension of timeframes or periods and postponement of dates
909.	Shortening of minimum timeframes or periods
910.	Sworn or solemn declarations
911.	Timeframes for compliance with requests by customs authority
912.	Methods of conveying or sending decisions and documents
913.	Electronic submission of documents or communications
914.	Burden of proof in relation to documents or communications
915.	Documents transmitted or submitted and oaths and affirmations made outside Republic
916.	Factors to be taken into account when considering exemptions, authorisations, permissions, approvals, recognitions and other special dispensations
917.	When tax matters must be considered to be in order
918.	Exemptions, authorisations, permissions, approvals, recognitions and directions
919.	Record keeping systems
920.	Submission of documents through representatives
921.	Publication of international agreements to which Republic is party
922.	Import and export statistics
923.	Liability for damage, loss or expenses
924.	Legal status of footnotes
925.	Interpretive notes
	Part 3 Transitional provisions
926.	Interpretation of this Part
927.	Application of this Act, Customs Duty Act and Excise Duty Act as from effective date
928.	Continuation of measures under existing 1964 Act for purposes of this Act, Customs Duty Act and Excise Duty Act
929.	Continued application of 1964 Act on and after effective date in relation to certain goods and persons
930.	Continuation of measures under 1964 Act for purposes of goods and persons referred to in section 929(1)
931.	Continuation of existing customs registrations
932.	Continuation of existing excise registrations
933.	Continuation of existing customs licences
934.	Continuation of existing excise licences
935.	Continuation of accredited status granted before effective date in terms of 1964 Act
935A.	Special arrangement in relation to deferments of tax granted or allowed in terms of 1964 Act [...inserted by Act 2017_013_075_20171218]
936.	Continuation of approvals granted before effective date in terms of 1964 Act to right-holders for customs protection against counterfeit goods
937.	Continuation of security given before effective date in terms of 1964 Act
938.	Administrative and judicial proceedings
939.	Investigations
940.	Continuation of certain international agreements
941.	References in legislation to Customs and Excise Act, 1964
942.	Rules to facilitate transition and to address unforeseen or unintended consequences, anomalies or incongruities
942A.	Exercise of certain powers before effective date [...inserted by Act 2017_013_076_20171218]
943.	Commencement of Chapters 22 and 38
944.	Short title and commencement
	FOOTNOTES

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