CUSTOMS DUTY BILL - SARS Home

1 REPUBLIC OF SOUTH AFRICACUSTOMS duty bill (As introduced in the National Assembly (proposed section 77)(The English text is the off cial text of the bill )(MINISTER OFFINANCE)[B 43 2013]ISBN 978-1-77597-088-0No. of copies printed .. 1 800 BILLTo provide for the imposition, assessment, payment and recovery of CUSTOMS dutieson goods imported or exported from the Republic; and for matters IT ENACTED by the Parliament of the Republic of South Africa, as follows: TABLE OF CONTENTSCHAPTER 1 INTERPRETATION, APPLICATION AND ADMINISTRATION OF THIS ACTPart 1 Interpretation of this 2 Application and administration of this to which this Act application of this of this Act in relation to SACU member to administer this ActCHAPTER 2 CUSTOMS of this of CUSTOMS Tariff relating to imported of CUSTOMS Tariff relating to goods destined for export having unforeseen or unintended of Minister s power to amend CUSTOMS of amendment to CUSTOMS of amendment to CUSTOMS Tariff as part of budgetary)

2 Taxproposals tabled in National ratification of amendment to CUSTOMS anti-dumping, countervailing or safeguard that is CUSTOMS duty for purposes of SACU that is CUSTOMS duty for purposes of International Trade AdministrationAct51015202530 CHAPTER 3 PAYMENT OF duty , PENALTY AND of this ChapterPart 1 liability for liability for duty liability for import duty liability for export duty when import duty becomes when export duty becomes of payment of and procedure for suspension or withdrawal of duty deferment benefitPart 2 Payment and recovery of constitutes debt to Commissioner for credit of National Revenue of import duty on dutiable goods cleared for home of import duty when dutiable goods imported or off-loadedotherwise than through or at

3 Place of entry are regarded cleared for home of import duty when non-cleared dutiable goods are regarded clearedfor home of import duty when dutiable goods under CUSTOMS procedure areregarded cleared for home of import duty when dutiable goods under stores procedure areregarded cleared for home of export duty on dutiable goods cleared for outright export orcustoms procedure attracting export of export duty when dutiable goods exported or loaded otherwisethan through or at place of exit are regarded cleared for outright of export duty when non-cleared dutiable goods in free circulationare regarded cleared for outright of export duty when dutiable goods under CUSTOMS procedure areregarded cleared for outright and several liability for payment of of duty from of person managing juristic on liability of CUSTOMS collected from of import duty not export duty not payablePart 3 Payment and recovery of interest and administrative and administrative penalty constitute a debt to

4 Commissioner for creditof National Revenue on outstanding of administrative on outstanding administrative of interest or administrative of outstanding amount in instalments351015202530354045 Part 4 Lien and other mechanisms to secure payment of of lien over goods to secure payment of of goods for purpose of establishing of goods in which debtor has no ownership of goods of which debtor is of goods subject to credit agreement under National Credit of of of lien of proceeds realised for lien of Tax Administration Act for recovery, write off or compromise ofdebtPart 5 Other to facilitate application of this in terms of this ChapterCHAPTER 4 REFUND AND and application of this and drawback to be direct charge against National Revenue in which duty .

5 Administrative penalty and interest may in which drawback may be and drawback provided for in CUSTOMS for refund and of applying for refund and within which application must be of of rejected without of refund or drawback in certain of refund or drawback against amount payable on refund or to facilitate application of this in terms of this ChapterCHAPTER 5 ASSESSMENT OF and application of this factors of duty rate of of duty by person clearing of duty by CUSTOMS assessment when goods are regarded cleared for home use or re-assessment by CUSTOMS limit on duty on goods in respect of which re-assessment may be re-assessment of for additional information and assessment or re-assessment in absence of sufficient or re-assessment affected by scheme conferring undue duty available to person aggrieved by duty assessment or assessment and re-assessment presumed to be to facilitate application of this in terms of this ChapterCHAPTER 6 TARIFF CLASSIFICATION OF GOODSPart 1

6 General and application of this classification and interpretation of CUSTOMS of updated version of international instrumentPart 2 Tariff self-determination, determination and self-determination of goods when goods are cleared100. Tariff determination by CUSTOMS authority101. Re-determination of previous tariff determination and re-determination102. Correction of error in tariff determination or re-determination103. Time limit on tariff determination or re-determination104. Request for information and documents105.

7 Tariff determination or re-determination in absence of sufficient information106. Goods to which tariff determination or re-determination applies107. Remedies available to person aggrieved by tariff determination or re-determination108. Tariff determination or re-determination presumed to be correct except whenreplaced, amended, set aside or correctedPart 3 Other matters109. Publication of tariff determination and re-determination110. Rules to facilitate application of this Chapter111. Offences in terms of this ChapterCHAPTER 7 VALUATION OF GOODSPart 1 Introductory provisions112.

8 Purpose and application of this Chapter113. Relevant international instruments114. Keeping of updated version of international instrumentPart 2 Value self-determination, determination and re-determination115. Provisions to be applied for establishing CUSTOMS value116. Value self-determination of goods when goods are cleared117. Value determination by CUSTOMS authority118. Re-determination of previous value determination or re-determination5510152025303540119. Correction of error in value determination or re-determination120.

9 Time limit on value determination and re-determination121. Request for information and documents122. Value determination or re-determination in absence of sufficient information123. Goods to which value determination, re-determination and valuation criterionapply124. Rounding off of CUSTOMS value125. Remedies available to person aggrieved by value determination or re-determination126. Value determination or re-determination presumed to be correct except whenreplaced, amended, set aside or correctedPart 3 Valuation of imported goods127.

10 Primary valuation method128. Alternative valuation method129. Circumstances in which primary valuation method cannot or may not be used130. Relationship between contracting parties as disqualifying factor for primaryvaluation method131. Determination of transaction value132. Determination of CUSTOMS value according to identical goods method133. Determination of CUSTOMS value according to similar goods method134. Determination of CUSTOMS value according to deductive method135. Determination of CUSTOMS value according to computed method136.