customs and excise - VERTIC

1 customs AND excise ACT 91 OF 1964. [ASSENTED TO 27 JULY 1964] [DATE OF COMMENCEMENT: 1 JANUARY 1965]. (English text signed by the State President). as amended by customs and excise Amendment Act 95 of 1965. customs and excise Amendment Act 57 of 1966. customs and excise Amendment Act 96 of 1967. customs and excise Amendment Act 85 of 1968. South-West Africa Affairs Act 25 of 1969. customs and excise Amendment Act 105 of 1969. customs and excise Amendment Act 98 of 1970. customs and excise Amendment Act 89 of 1971. customs and excise Amendment Act 103 of 1972.

2 customs and excise Amendment Act 68 of 1973. customs and excise Amendment Act 7 of 1974. Parliamentary Service Act 33 of 1974. Publications Act 42 of 1974. Second customs and excise Act 64 of 1974. customs and excise Amendment Act 71 of 1975. customs and excise Amendment Act 105 of 1976. customs and excise Amendment Act 12 of 1977. Second customs and excise Amendment Act 112 of 1977. customs and excise Amendment Act 93 of 1978. customs and excise Amendment Act 110 of 1979. customs and excise Amendment Act 98 of 1980. customs and excise Amendment Act 86 of 1982.

3 customs and excise Amendment Act 89 of 1983. customs and excise Amendment Act 89 of 1984. customs and excise Amendment Act 101 of 1985. customs and excise Amendment Act 52 of 1986. Transfer of Powers and Duties of the State President Act 97 of 1986. customs and excise Amendment Act 84 of 1987. customs and excise Amendment Act 69 of 1988. Liquor Products Act 60 of 1989. customs and excise Amendment Act 68 of 1989. customs and excise Amendment Act 59 of 1990. customs and excise Amendment Act 111 of 1991. customs and excise Amendment Act 61 of 1992. customs and excise Second Amendment Act 105 of 1992.

4 customs and excise Amendment Act 98 of 1993. customs and excise Amendment Act 19 of 1994. customs and excise Amendment Act 45 of 1995. customs and excise Amendment Act 44 of 1996. Board on Tariffs and Trade Amendment Act 16 of 1997. Taxation Laws Amendment Act 27 of 1997. South African Revenue Service Act 34 of 1997. Taxation Laws Amendment Act 30 of 1998. Taxation Laws Amendment Act 32 of 1999. NOTE: (1) Users are advised to consult the Amendment Acts with regard to the commencement dates of the various provisions. (2) Schedules 1 to 6 inclusive and Schedule 8 are not reproduced, but are available from the Office of the Commissioner of customs and excise .

5 Schedule 7 was deleted by s. 47 of Act 59 of 1990. ACT. To provide for the levying of customs and excise duties and a surcharge;. for a fuel levy, the prohibition and control of the importation, export or manufacture of certain goods; and for matters incidental thereto. [Long title substituted by s. 40 of Act 112 of 1977, by s. 41 of Act 84 of 1987 and by s. 42 of Act 59 of 1990.]. ARRANGEMENT OF CHAPTERS AND SCHEDULES. Chapter or Schedule Subject Sections 1 CHAPTER I. Definitions 1A-5 CHAPTER II. Administration, general duties and powers of Commissioner and officers, and application of Act 6-18A CHAPTER III.

6 Importation, exportation and transit and coastwise carriage of goods 19-37 CHAPTER IV. customs and excise warehouses; storage and manufacture of goods in customs and excise warehouses 38-54 CHAPTER V. Clearance and origin of goods; liability for and payment of duties 55-57A CHAPTER VI. Anti-dumping, countervailing and safeguard duties 58-59 CHAPTER VII. Amendment of duties 60-64C CHAPTER VIII. Licensing 65-74A CHAPTER IX. Value 75-77 CHAPTER X. Rebates, refunds and drawbacks of duty 78-96 CHAPTER XI. Penal provisions 96A-122 CHAPTER XII. General [Schedules 1 to 6 inclusive and 8 are not included in this work.]

7 Schedule 7 was deleted by s. 47 of Act 59 of 1990.]. Schedule 9. Laws repealed. CHAPTER I. DEFINITIONS (s 1). 1 Definitions (1) In this Act, unless the context otherwise indicates, any reference to customs and excise or matters relating thereto shall be deemed to include a reference to surcharge and fuel levy or matters relating thereto, and- 'agricultural distiller' means any owner or occupier of a farm in the Republic who- (a) is licensed to keep a still on such farm; and (b) is licensed to distill spirits exclusively from prescribed fresh fruit grown by him on such farm; or [Definition of 'agricultural distiller' substituted by s.

8 1 (b) of Act 59 of 1990, by s. 1. of Act 19 of 1994 and by s. 57 of Act 30 of 1998.]. 'Collector' .. [Definition of 'Collector' deleted by s. 1 (1) (a) of Act 57 of 1966.]. 'Commissioner' means the Commissioner for the South African Revenue Service;. [Definition of 'Commissioner' inserted by s. 1 (1) (a) of Act 98 of 1980 and substituted by s. 34 (1) of Act 34 of 1997.]. 'common customs area' means the combined area of the Republic and territories with the governments of which customs union agreements have been concluded under section 51;. [Definition of 'common customs area' inserted by s.

9 1 (1) (b) of Act 84 of 1987.]. 'container depot' means any container depot contemplated in section 6. (1) (hB);. [Definition of 'container depot' inserted by s. 1 (a) of Act 71 of 1975.]. 'container operator' means any person providing international transportation of containerized goods, and approved by the Commissioner, under section 96A, for operating containers in the Republic;. [Definition of 'container operator' inserted by s. 1 (a) of Act 71 of 1975 and substituted by s. 1 of Act 89 of 1984.]. 'container terminal' means any container terminal contemplated in section 6 (1) (hA).

10 [Definition of 'container terminal' inserted by s. 1 (a) of Act 71 of 1975.]. 'Controller', in relation to any area or any matter, means the officer designated by the Commissioner to be the Controller of customs and excise in respect of that area or matter and includes an officer acting under the control or direction of any officer so designated by the Commissioner;. [Definition of 'Controller' inserted by s. 1 (1) (b) of Act 57 of 1966.]. 'crew' includes every person (except the master or pilot) employed in any capacity on board any ship or aircraft;. ' customs duty' means, subject to the provisions of subsection (3), any duty leviable under Schedule 1 (except Parts 4 and 5 thereof) or 2 on goods imported into the Republic.