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Customs and Excise Act, 1964 (Act No. 91 of 1964)

Chapter XII : General

119A. Special provisions for customs modernisation

 

(1) Notwithstanding anything to the contrary contained in this Act, for the purposes of modernising customs or excise administration where—
(a) enabling provisions for the implementation of any part of a modernisation program are urgently required; and
(b) it is not possible to effect timeously the necessary amendment to any relevant section of this Act,

the Commissioner may by rule, in respect of any person or class of persons or any class or kind of goods, ship or vehicle or any activity regulated by this Act—

(i) adapt any existing power, duty or function contemplated in this Act for purposes of establishing alternative or revised administrative policies and procedures that will give effect to the modernisation program;
(ii) include in such rules any requirement, process or procedure relating to—
(aa) any electronic communication contemplated in sections 7, 7A, 8, 101A or 101B, or as may be reasonably necessary in respect of any other activity which is required to be regulated by this Act;
(bb) the processing of travellers;
(cc) the clearance of goods;
(dd) the import, export or handling of goods;
(ee) the licensing and the operation of licensed premises;
(ff ) the control over the movement of any person, ship, vehicle or goods;
(gg) the manufacture of goods;
(hh) the administration of any international agreement; and
(ii) any other activity regulated by this Act.

 

(2) Any rule contemplated in subsection (1)—
(a) must be consistent with the objectives of this Act;
(b) may exempt any person or class of persons or any class or kind of goods, ship or vehicle or any activity regulated by this Act from the application of such rule in the circumstances and for the period as may be specified in such rule.

 

(3) Any rule made or any amendment or withdrawal of or insertion in such rule under this section in any calendar year shall, unless Parliament otherwise provides, lapse on the last day of the next calendar year, but without detracting from the validity of such rule or any amendment, withdrawal or insertion before it has so lapsed.