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Table of Contents
Customs and Excise Act, 1964 (Act No. 91 of 1964)
Notice No. 1148 of 1964
Act
Chapter I : Definitions
1. Definitions
Chapter II : Administration, General Duties and Powers of Commissioner and Officers, and Application of Act
1A. [Repealed]
1B. [Repealed]
2. Commissioner to administer Act
3. Delegation of duties and powers of Commissioners
3A. Duties imposed and powers conferred on Director-General by this Act
3B. [Repealed] Duties and powers of Director-General: Agriculture
4. General duties and powers of officers
4A. Powers of arrest
4B. Possession and use of firearms
4C. Border Patrol
4D. Officers’ powers relating to criminal prosecutions
5. Application of Act
Chapter III : Importation, Exportation and Transit and Coastwise Carriage of Goods
6. Appointment of places of entry, authorised roads and routes, etc.
6A. Special provisions in respect of customs controlled areas
7. Report of arrival or departure of ships or aircraft
7A. Special provisions relating to passenger data
8. Cargo Reports
9. Sealing of goods on board ships or aircraft
10. When goods deemed to be imported
11. Landing of imported goods and loading of goods for export
11A. [Repealed] Seals and sealing of containers and sealing of packages and vehicles
12. Goods imported or exported overland
13. Goods imported or exported by post
14. Coastwise traffic and coasting ships
15. Persons entering or leaving the Republic and smugglers
16. Opening of packages in absence of importer or exporter
17. State warehouse
18. Removal of goods in bond
18A. Exportation of goods from customs and excise warehouse
Chapter IV : Customs and Excise Warehouses; Storage and Manufacture of goods in Customs and Excise Warehouses
19. Customs and excise warehouses
19A. Special provision in respect of customs and excise warehouses in which excisable or fuel levy goods are manufactured or stored
20. Goods in customs and excise warehouses
21. Special customs and excise warehouses
21A. Provisions for the administration of customs controlled areas within industrial development zones
22. Samples of goods in a customs and excise warehouse
23. Storage or manufacture of prohibited goods
24. Ships or aircraft stores consumed in the Republic
25. Sorting, packing, etc, in customs and excise storage warehouses
26. Transfer of ownership or pledging or hypothecation of warehoused goods
27. Special provisions in respect of customs and excise manufacturing warehouses
28. Ascertaining quantity of spirits by measuring the mass or volume
29. Classification of spirits
30. Control of the use of spirits for certain purposes
31. [Repealed] Entry of spirtits for use in manufacture
32. Ascertaining the strength of spirits for duty purposes
33. Requirements in respect of stills
34. Special provisions regarding spirits manufactured by agricultural distillers
35. Special provisions regarding wine
35A. Special provisions regarding tobacco products
36. Specific provisions regarding beer
36A. Special provisions in respect of manufacture of goods specified in Section B of Part 2 of Schedule No. 1 and collection of excise duty specified in Section B or Part 2 of Schedule No. 1
37. Duties applicable to goods manufactured in a customs and excise warehouse
37A. Special provisions in respect of marked goods that are free of duty
37B. Provisions relating to the manufacture, storage, disposal and use of biofuel, biodiesel or bioethanol
Chapter V : Clearance and Origin of Goods, Liability for and Payment of Duties
38. Entry of goods and time of entry
38A. Special provisions in respect of storage and clearance and release of stores or spares and equipment supplied to foreign-going ships and aircraft
39. Importer and exporter to produce documents and pay duties
39A. Sale in transit
39B. [Repealed] Simplified clearance and release procedures
39C. [Repealed] Simplified clearance and release procedures for authorised persons
39D. Simplified procedures for immediate release of goods
40. Validity of entries
41. Particulars on invoices
42. Entry by bill of sight
43. Disposal of goods on failure to make due entry, goods imported or to be exported in contravention of any other law and seized and abandoned goods
44. Liability for duty
44A. Joint and several liability for duty or certain amounts
45. Determination of duty applicable
46. Origin of goods
46A. Non-reciprocal preferential tariff treatment of goods exported from the Republic
47. Payment of duty and rate of duty applicable
47A. Prohibition of certain acts in respect of certain goods not duly entered
47B. Air passenger tax
48. Amendment of Schedule No. 1
48A. [Repealed]
49. Agreements in respect of rates of duty lower than general rates of duty and other agreements providing for matters requiring customs administration
50. Provisions relating to the disclosure of information in terms of agreements
50A. Joint, one-stop or juxtaposed international land border posts
51. Agreements with African territories
52. Imposition of a fuel levy by any party to a customs union agreement
53. Discrimination by other countries
54. Special provisions regarding the importation of cigarettes
Chapter VA : Environmental Levies
54A. Imposition of environmental levy
54AA. Provisions relating to carbon tax
54B. Rate of environmental levy
54C. Application of other provisions of this Act
54D. Rebates, refunds and drawbacks
54E. Licensing
54EA. Exemption from licensing and payment of environmental levy
54F. Rules
Chapter VI : Anti-Dumping, Countervailing and Safeguard Duties
55. General provisions regarding anti-dumping, countervailing and safeguard duties and measures
56. Imposition of anti-dumping duties
56A. Imposition of countervailing duties
57. Imposition of safeguard measures
57A. Imposition of provisional payment
Chapter VII : Amendment of Duties
58. Time when new or increased duties become payable
58A. Anti-forestalling measures in respect of anticipated increased in excise duties
59. Contract prices may be varied to extent of alteration in duty
59A. Registration of persons participating in activities regulated by this Act
Chapter VIII : Registration, Licensing and Accredited Clients
60. Licensing
61. Customs and excise warehouse licences
62. Agricultural distillers
63. Stills to be licensed
64. Special warehouses for the manufacture of wine
64A. Container depot licenses
64B. Clearing agent licences
64C. Licence to search wreck or to search for wreck
64D. Licensing of remover of goods in bond
64E. Accredited clients
64F. Licensing of distributors of fuels obtained from the licensee of a customs and excise manufacturing warehouse
64G. Licensing of degrouping depot
64H. [Repealed] Licensing of container terminals
64I. [Repealed] Licensing of combination terminals
64J. [Repealed] Licensing of road vehicle terminals
64K. [Repealed] Licensing of bulk goods terminals
64L. [Repealed] Licensing of container operators
64M. [Repealed] Licensing of transit sheds
Chapter IX : Value
65. Value for duty purposes on any goods imported into the Republic
66. Transaction value
67. Adjustments to price actually paid or payable
68. [Repealed]
69. Value for excise duty purposes
70. [Repealed]
71. Value of certain specified goods
72. Value of goods exported
73. Currency conversion
74. Value of goods not liable to ad valorem duty
74A. Interpretation of sections 65, 66 and 67
Chapter IXA : Advance Rulings
74B. Definitions
74C. Application for advance ruling
74D. Consideration of application
74E. Granting of application
74F. Validity period of advance ruling
74G. Binding effect of advance ruling
74H. Entry of goods under advance ruling
74I. Recipient to advise Commissioner of change in circumstances
74J. Amendment of advance ruling
74K. Withdrawal of advance ruling
74L. Effect of subsequent change in law
Chapter X : Rebates, Refunds and Drawbacks of Duty
75. Specific rebates, drawbacks and refunds of duty
75A. Circumstances in which imported goods free of duty are admissable under a rebate item of Schedule No. 4
76. General refunds in respect of imported goods, excisable goods and certain exported goods
76A. Recovery of certain amounts not duly payable
76B. Limitation on the period for which refund and drawback claims will be considered and the period within which applications therefor must be received by the Controller
76C. Set-off of refund against amounts owing
77. Set-off of certain amounts
Chapter XB : Powers, Duties and Procedures in Connection with Counterfeit Goods
77Q. [Repealed] Definitions
77R. [Repealed] Application by right-holder to Commissioner to detain goods
77S. [Repealed] Examination and detention of goods
77T. [Repealed] Action by right-holder and Commissioner where right-holder
77U. [Repealed] Orders of court
77V. [Repealed] Application to court by affected party and abandonment of goods to Commissioner
77W. [Repealed] Actions by officers regarding detention of goods
77X. [Repealed] Rules
77Y. [Repealed] Implementation of Chapter in respect of goods detained
Chapter XA : Internal Administrative Appeal; Alternative Dispute Resolution; Dispute Settlement
Part A : Internal Administrative Appeal
77A. Definitions
77B. Persons who may appeal
77C. Submission of appeal
77D. Request for reasons and time within which a request or an appeal must be considered
77E. Appointment and function of appeal committee
77F. Decision of Commissioner and Committee
77G. Obligation to pay amount demanded
77H. Rules
77HA. Implementation of Part A in respect of decisions
Part B : Alternative Dispute Resolution
77I. Alternative Dispute Resolution
Part C : Settlement of Dispute
77J. Definitions
77K. Purpose of this Part
77L. Circumstances where inappropriate to settle
77M. Circumstances where appropriate to settle
77N. Power to settle and conduct of officials
77O. Procedure for settlement
77P. Register of settlements and reporting
Chapter XI : Penal Provisions
78. Offences not expressly mentioned
79. Less serious offences and their punishment
80. Serious offences and their punishment
81. Non-declaration in respect of certain goods
82. Prohibition with regard to stamps
83. Irregular dealing with or in goods
84. False documents and declarations
85. Beer of higher alcoholic strength than registered
86. Certain specified offences
86A. Publication of names of offenders
87. Goods irregularly dealt with liable to forfeiture
88. Seizure
89. Notice of claim by owner in respect of seized goods
90. Disposal of seized goods
91. Administrative penalties
92. Payment and disposal of fines and penalties
93. Remission or mitigation of penalties and forfeiture
93A. [Repealed]
94. Recovery of penalties by process of law
95. Jurisdiction of courts
96. Notice of action and period for bringing action
Chapter XII : General
96A. Approval of container operators
97. Master, container operator or pilot may appoint agent
98. Liability of principal for acts of agent
99. Liability of agent for obligations imposed on principal
99A. Consultant and agent not being clearing agent required to register
100. Agent may be called upon to produce written authority
101. Business accounts, documents, etc, to be available for inspection
101A. Electronic communication for the purposes of customs and excise procedures
101B. Special provisions relating to the processing and protection of personal information
102. Sellers of goods to produce proof of payment of duty
103. Liability of company, partnership, etc
104. [Repealed]
105. Interest on outstanding amounts
106. Samples
107. Expenses of landing, examination, weighing, analysis, etc
107A. Control in respect of manufacturers of certain goods or materials and persons who carry out processes in connection with such goods or materials
108. [Repealed]
109. Destruction of goods and detention of ships or vehicles
110. Instruments and tables
111. Production of certificate of officer on registration of certain motor vehicles
112. Wreck
113. Prohibitions and restrictions
113A. Powers and duties of officers in connection with counterfeit goods
114. Duty constitutes a debt to the State
114A. Application of Tax Administration Act for write off or compromise of debt
114AA. Power to appoint agent
114B. Remedies of Commissioner against agent or trustee
115. Entries, oaths, etc, made outside the Republic of full force and effect
116. Manufacture of excisable goods solely for use by the manufacturer thereof
116A. [Repealed]
117. Statistics
118. Delegation of powers and assignment of duties
119. Substitution of Schedules
119A. Special provisions for customs modernisation
119B. Arrangements for obtaining undue tax benefits
120. Regulations and rules
121. Repeal of laws
122. Short title and commencement
Schedules
Schedule I : Rates of Normal Tax
Part 5 - Section A
Note 7
Part 6 : Export Duty
Part 6 - Section A : Export Duty on Scrap Metal
Schedule II : Amendment of Part 2A of Schedule No. 1 (Section 7)
Schedule IV : Rebates and Refunds of Customs Duties, Excise Duties, Fuel Levy, Road Accident Fund Levy, Environmental Levy and Health Promotion Levy
Part 1 : Specific Rebates of Customs Duties
Part 2 : Temporary Rebates of Customs Duties
Part 3 : Goods Temporarily admitted under Rebate of Customs Duties
Part 4 : Rebates of Fuel Levy
Part 5 : Rebates of Environmental Levy
Part 6 : Imported Goods admitted under Rebate of Duty for use in the Customs Controlled Area ("CCA") contemplated in Section 21A
Schedule No. 9 : Laws Repealed
Customs and Excise Rules
Notice No. R.1874 of 1995
Chapter I : General Provisions
General provisions
Declaration of goods removed between the Republic and Botswana, Lesotho, Namibia and Swaziland for the purposes of Value-Added Tax
Rules regarding the implementation of SAD forms
Rules for amendment of rules referring to purpose codes or stating the codes
Investigations conducted in respect of applications for registration or licensing
Pro forma agreements and bonds
Interpretation of Rules in respect of references to "Kingdom of Swaziland" and "BLNS"
Chapter II : Administration, General Duties and Powers of Commissioner and Officers, and Application of Act
Rules for Section 4(3D) of the Act
Circumstances in which information relating to tariff determinations may be published
Information that may be published
Manner of publication and binding effect
Chapter III : Importation, Exportation and Transit and Coastwise Carriage of Goods
Rule for Section 6 of the Act
Appointment of places of entry, authorized roads and routes, etc.
Rules for Section 7 of the Act
Report of arrival or departure of ships or aircraft
Exemption of ships/aircraft from report
Special provisions in respect of the report of arrival of a foreign fishing vessel from which fish will be landed for storage as contemplated in section 21(3)
Rules for Section 8 of the Act
Part 1 : Interpretational matters
8.01 Definitions for purposes of rules for section 8
8.02 Purpose and application of these rules
8.03 Time of arrival or departure
Part 2 : General requirements
8.04 Registration of persons submitting reporting documents
8.05 Submission of reporting documents by registered agents
8.06 Manner of submission of reporting documents
8.07 Transport document number not to be duplicated on more than one transport document
Part 3 : Reporting requirements for arriving and departing foreign-going vessels
8.08 Application of this Part
8.09 Advance loading and arrival notices
8.10 Timeframe for submission of advance containerised cargo loading notices and particulars to be reflected
8.11 Timeframe for submission of advance vessel arrival notices and particulars to be reflected
8.12 Timeframe for submission of advance sea cargo arrival notices and particulars to be reflected
8.13 Vessel arrival reports
8.14 Vessel departure reports
8.15 Sea cargo departure notices
Part 4 : Reporting requirements for arriving and departing foreign-going aircraft
8.16 Application of this Part
8.17 Advance arrival notices
8.18 Timeframe for submission of advance aircraft arrival notices and particulars to be reflected
8.19 Timeframe for submission of advance air cargo arrival notices and particulars to be reflected
8.20 Aircraft arrival reports
8.21 Aircraft Departure reports
8.22 Air cargo departure notices
Part 5 : Reporting requirements for arriving and deaprting cross-border trains
8.23 Advance rail cargo arrival notices
8.24 Timeframe for submission of advance rail cargo arrival notices and particulars to be reflected
8.25 Rail cargo departure notices
8.26 Timeframe for submission of rail cargo departure notices and particulars to be reflected
Part 6 : Reporting requirement for trucks entering or leaving Republic
8.27 Military trucks excluded from application of this Part
8.28 Advance truck, crew and cargo arrival notices
8.29 Timeframe for submission of advance truck, crew and cargo arrival notices
8.30 Reporting of arrival of truck, crew and cargo
8.31 Advance truck, crew and cargo departure notices
8.32 Timeframe for submission of advace truck, crew and cargo departure notices and particulars to be reflected
8.33 Reporting of departure of trucks, crew and cargo
Part 7 : Sea Cargo outturn reports
8.34 Definition
8.35 Outturn reports on containers off-loaded from or loaded on board vessels
8.36 Outturn reports on break bulk cargo and bulk cargo off-loaded from or loaded on board vessels at terminals
8.37 Outturn reports on break bulk cargo and bulk cargo received at terminals for export
8.38 Outturn reports of containers removed from or received at terminals
8.39 Outturn reports on containers received at or removed from container depots
8.40 Outturn reports on cargo received at container depots for packing for export
8.41 Outturn reports of cargo unpacked from or packed into containers at container depots
Part 8 : Air Cargo outturn reports
8.42 Outturn reports of cargo unloaded from or loaded on board aircraft at transit sheds
8.43 Outturn reports on cargo received at transit sheds for loading on board aircraft
8.44 Outturn reports on cargo received at degrouping depots for packing or consolidation
8.45 Outturn reports on cargo unpacked or packed at degrouping depots
Part 9 : General provisions relating to outturn reports
8.46 Outturn reports cargo with no transport documents
8.47 Reporting of shortlanded, shortshipped, shortpacked or excess cargo
Part 10 : Other reporting matters
8.48 Submission of amended reporting documents
8.49 Disclosure of advance cargo arrival notice information to licensees or operators of premises for purposes of outturn reports
8.50 Unpacking of cargo
8.51 Extension or shortening of timeframes for submission of reporting documents
8.52 Forms to be used for submission of reporting documents when computer system inoperative
Part 11 : Transitional arrangement
8.53 Transitional rule in relation to registration of persons submitting reporting documents
Rules for Section 9 of the Act
Sealing of goods on board ship or aircraft
Breaking of seals on ships' stores
Rules for Section 11 of the Act
Landing of goods from ships or aircraft
Special provisions in respect of fish landed from a foreign vessel
Rules for Section 12 of the Act
Importation of goods from or through Mozambique
Importation of goods by rail
Rules for Section 13 of the Act
Goods imported or exported by post
Rules for Section 14 of the Act
Coastwise traffic and coasting ships
Rules for Section 15 of the Act
Persons entering or leaving the Republic and their baggage
Rules for Section 17 of the Act
Rent to be paid on goods in a State warehouse
Goods on which rent is not charged
Rent-free period for removal of goods from a State warehouse
Date of implementation
Rules for Section 18 of the Act
Removal of goods in bond
Rules for Section 18A of the Act
Clearance and removal of goods from a Customs and Excise warehouse for export (including supply as stores to foreign-going ships or aircraft)
Entry for export by road of specified goods from a from a customs and excise warehouse
Chapter IV: Customs and Excise Warehouses: Storage and Manufacture of Goods in Customs and Excise Warehouses
Rules for Section 19 of the Act
Licensing of customs and excise warehouses
Rules for Section 19A of the Act
Special provision in respect of customs and excise warehouses in which excisable or fuel levy goods are manufactured or stored
Rules regarding the manufacture, payment of duty and controlled movement of beer, tobacco products, spirits and fuel levy goods
General rules
Numbering and application of provisions
Applications for and refusal, suspension or cancellation of a licence
Delegation
Issue of invoices or dispatch delivery notes in respect of goods removed from a customs and excise warehouse
Keeping of books, accounts and documents
Closing and submission of accounts in respect of goods manufactured and received into, and removed from, a customs and excise warehouse
Removal of goods in bond to a BLNS country
Duties amended in a taxation proposal under section 58(1)
Liability for duty
Spirits or fuel levy goods reprocessed in or removed or returned to a customs and excise manufacturing warehouse on which a percentage deduction contemplated in section 75(18) has been claimed and granted
Special relief provisions in respect of payment of excise duty on certain goods during specified payment periods
Annexure A : Licensing of Customs and Excise Warehouses
Rules in respect of Tobacco Products
Customs and excise warehouses for the manufacture or storage of beer
Clearance of tobacco products from a customs and excise manufacturing warehouse and payment of duty
Removal of tobacco products from one excise manufacturing to another excise manufacturing warehouse
Due entry of goods received in bond from a customs and excise warehouse
Rules in respect of Beer
Customs and excise warehouses for the the manufacture or storage of beer
Clearance of beer from the customs and excise manufacturing warehouse and payment of duty
Rules in respect of Spirits
Customs and excise warehouses which may be licensed for the primary manufacture (VMP), secondary manufacture (VMS) or storage of spirits
Clearance of spirits received in a VMS warehouse and payment of duty
Removal of spirits from a special customs and excise warehouse for any purpose other than for home consumption and payment of duty
Deductions from or set-off against monthly accounts in respect of goods subject to movement procedures
Transitional arrangements
Special customs and excise storage warehouses
Rules in respect of Fuel Levy Goods
Customs and excise warehouses for the manufacture and storage of fuel levy goods
Clearance of fuel levy goods from a customs and excise manufacturing or special storage warehouse and payment of duty
Record of method of transportation in respect of fuel levy goods removed for home consumption from a customs and excise manufacturing warehouse
Procedures relating to goods removed from a customs and excise warehouse
Set-off duty on fuel levy goods exported or removed to a storage warehouse contemplated in rule 19A4.01 or to a BLNS country in the common customs area
Removal of fuel levy goods from one customs and excise manufacturing warehouse to another customs and excise manufacturing warehouse
Removal of fuel levy goods for own use
Fuel levy goods returned to the Republic from a BLNS country
Removal of fuel levy goods from a customs and excise manufacturing warehouse to a customs and excise storage warehouse for marking or use as aviation kerosene as contemplated in section 37A and its rules
Rules for Section 20 of the Act
Goods deposited or to be deposited in a customs and excise warehouse
General provisions regarding clearance and removal of goods from customs and excise warehouses and payment of duty
Clearance and removal of goods from customs and excise warehouse for home consumption
Clearance of goods from a customs and excise warehouse for removal in bond
Rules for Section 21 of the Act
Rule 21.03
Definitions
Delegation
Application of section 21(3) and these rules
Entry of goods for storage and export
Payment of duty and VAT on samples
Storage and handling of goods
Keeping of documents
Licensing of a special customs and excise export storage warehouse
Special provisions relating to the handling and storage in a special export storage warehouse of fish landed from a foreign fishing vessel
Implementation arrangements
Rule 21.04
Definitions
Application of provisions
Application for and refusal, suspension or cancellation of a licence
Places where duty and tax free shops may be licensed and premises which may be included in a licence
Storage of, and marking and ticketing, labelling or otherwise marking of, duty and tax free goods
Prohibited or restricted goods
Persons to whom duty and tax free shops may sell goods in a customs and excise storage warehouse
Packaging and sealing of goods purchased by inbound travellers
Sales in a duty and tax free shop
Delivery of form SAD 500 in respect of bonded goods received in the special customs and excise warehouse that have been sold, lost, destroyed or damaged as contemplated in these rules
Inventory control
Keeping of books, accounts and documents
Transitional arrangements
Rule 21.05
Definitions
Prohibition in relation to selling goods free of duty to persons entitled to diplomatic immunities or privileges
Application for, and refusal, suspension or cancellation of, a licence
Places where special shops for diplomats may be licensed and premises which may be included
Storage of, and marking and ticketing, labelling or otherwise marking of, duty free goods
Prohibited or restricted goods
Persons to whom goods in a special shop for diplomats may be sold and allowable quantities
Sales in a special shop for diplomats
Delivery of form SAD 500 in respect of bonded goods received in the special shop for diplomats that have been sold, lost, destroyed or damaged
Inventory control
Keeping of books, accounts and documents
Transitional arrangement for persons operating premises currently licensed otherwise than in terms of rule 21.05.03 where goods are sold free of duty to persons entitled to diplomatic immunities and privileges
Commencement of these rules
Rule 21.05A
Part 1: General
Definitions
Licensing of bonded fuel goods special storage warehouses
Customs treatment of on-sea transfers and receipts of imported fuels
Procedure to be followed to obtain permissions from Commissioner contemplated in rule 21.05A.10 or 21.05A.12
Part 2: Land-based bonded fuel goods special storage warehouses
Licensing requirements for land-based bonded fuel goods special storage warehouses
Removal of bonded fuel goods from land-based bonded fuel goods special storage warehouses
Goods and activities in land-based bonded fuel goods special storage warehouses
Keeping of books, accounts and documents
Part 3: Sea-based bonded fuel goods special storage warehouses
Licensing requirements for sea-based bonded fuel goods special storage warehouses
Circumstances in which storage vessels operating as sea-based bonded fuel goods special storage warehouses may leave port limits
Removal of bonded fuel goods from sea-based bonded fuel goods special storage warehouses
Permission to remove bonded fuel goods from sea-based bonded fuel goods special storage warehouses in other circumstances
Goods and activities in sea-based bonded fuel goods special storage warehouses
Application of section 75(18)(d) in relation to imported distillate fuel entered for storage in sea-based bonded fuel goods special storage warehouses
Keeping of books, accounts and documents
Rules for Section 21A of the Act
Definitions
Delegation
Application of provisions in a CCA
Designation of CCA and requirements in respect of premises, equipment and security
Functions of a CCA SARS office
Hours of attendance
Duties and functions of the SEZ operator
Registration and licensing of a CCA enterprise
Commissioner to be advised of changed particulars and issue of a new registration or licence
Dealing with goods in or removal of goods to and from a CCA and documentation required for such goods
Manufacturing losses, goods destroyed or abandoned
Liability for duty
Keeping of books, accounts and documents
Transitional provisions
Rules for Section 22 of the Act
Samples of goods in customs and excise warehouses
Rules for Section 24 of the Act
Rules for Section 25 of the Act
Application to repack warehoused goods
Rules for Section 26 of the Act
Transfer of ownership of warehoused goods
Rules for Section 27 of the Act
General rules regarding the manufacture of goods in a customs and excise warehouse
Additional rules regarding the manufacture of spirits in customs and excise manufacturing warehouses
Additional rules regarding the manufacture of mineral oils
Rules for Section 28 of the Act
Ascertaining the quantity of spirits for duty purposes
Rules for Section 30 of the Act
Control of the use of spirits for certain purposes
Rules for Section 32 of the Act
Ascertaining the strength of spirits for duty purposes
Rules for Section 33 of the Act
Requirements in respect of stills
Rules for Section 34 of the Act
Additional Provisions regarding spirits manufactured by agricultural distillers
Rules for Section 35 of the Act
Additional rules regarding the manufacture of wine
Rules for Section 35A of the Act
Additional rules regarding the manufacture of cigarettes and cigarette tobacco
Rules for Section 36 of the Act
Additional provisions regarding the manufacture of beer
Rules for Section 36A of the Act
Additional rules regarding the manufacture of goods subject to excise duty specified in Section B of Part 2 of Schedule No. 1
Rules for Section 37A of the Act
Special provisions in respect of marked goods and certain goods that are free of duty
Goods to be marked and marked goods
Completion and keeping of documents
Sampling procedures and sealing of tanks and containers
Rules for Section 37B of the Act
Rules for the manufacture, storage, disposal, accounting and use of biodiesel
Definitions
Manufacturers of biodiesel to register or to register and license
Commercial manufacturers of biodiesel to licence
Cancellation of biodiesel manufacturing licence
Plants and machinery subject to a lien
Rules in respect of non-commercial biodiesel manufacturers
Manufacturing and keeping and submission of manufacturing records
Rules in respect of commercial biodiesel manufacturers
Liability for duty and accounting
Categories of commercial biodiesel manufacturers
Rules for Category 1 manufacturers of biodiesel
Rules for Category 2 manufacturers of biodiesel
Blending of biodiesel with distillate fuel
Implementation of biodiesel legislation
Chapter V : Clearance and Origin of Goods: Liability for and payment of duties
Rules for Section 38 of the Act
Entry of goods and time of entry
Release of entered imported goods or goods for export
Electronic release or detention of goods
Goods not released or detained by electronic message
Detention and release of detained goods
Keeping of records
Southern African Customs Union Unique Consignment Reference (SACU UCR)
Entry of goods for export
Rules for Section 38A of the Act
Definitions
Application of provisions
Application for a licence, registration in terms of section 101A and for accreditation
Storage of imported goods free of duty
Persons who may issue a dispatch and delivery note
Contents of dispatch and delivery note
Delivery of dispatch and delivery notes to the Controller
Dispatch and delivery notes to accompany supply of goods and amendment or cancellation of a dispatch and delivery note
Return of stores, spares and equipment
Subsequent validating clearance
Time of entry
Declaration of stores, spares and equipment under Part 1 of Schedule No. 1 on the validating bill of entry
Keeping of books, accounts and documents
Implementation arrangements
Rules for Section 39 of the Act
Importers' clearing instructions
Production of statements relating to invoices
Production of true copies of invoices
Completion and presentation of clearing and related documents
Rules for Section 40 of the Act
Examinations without prejudice of goods no longer under Customs and Excise control
Substitution of bills of entry
Rules for Section 41 of the Act
Requirements regarding invoices
Rules for Section 43 of the Act
Lien for unpaid freight and charges
Claim for unpaid freight and charges
Claims for overplus
Rules for Section 44 of the Act
Liability for duty
Rules for Section 45 of the Act
Presentation of clearing and related documents
Rules for Section 46 of the Act
Origin of goods
Rules for Section 46A of the Act
Part 1 : Preferential tariff treatment of textile and apparel articles imported directly into the territory of the United States of America from the Republic as contemplated in the African Growth and Opportunity Act (the AGOA)
Preferential tariff treatment of textile and apparel articles imported directly into the territory of the United States of America from the Republic as contemplated in the African Growth and Opportunity Act (the AGOA)
Certificate of origin and application for visa forms
Registration of exporter or manufacturer
Exportation of goods for the purposes of the AGOA
Application for and issuance of a visa
Certificates of origin and visas for multiple shipments
Incorrect certificates of origin and issue of corrected certificate
Certificate of origin not required
Certificate of origin and visa issued retrospectively
Issue of a duplicate in the event of theft, loss or destruction of a visa
Origin verifications by US Customs Service
Keeping of books, accounts and other documents
Internal appeal
The requirement of "imported directly"
Schedules
Textile Certificate of Origin
Rules for the preparation of the Certificate of Origin as published in 19 CFR 10.214, pages 59679 and 59680 of the Federal Register Volume 65, No. 194 of 5 October 2000
Application for a Visa
Rules for the preparation of the application for a visa, which are the same as those published for the Certificate of Origin in 19 CFR 10.214, pages 59679 and 59680 of the Federal Register Volume 65, No. 194 of 5 October 2000, except for omissions [in squ
[Deleted] Part 2 : Non-reciprocal preferential tariff treatment ...Part 2 : Non-reciprocal preferential tariff treatment under the Generalised System of Preferences (GSP) granted to developing countries by the European Union
Part 3 : Non-reciprocal tariff treatment under the Generalised System of Preferences (GSP) granted to developing and least developed countries by the Russian Federation, the Republic of Belarus and the Republic of Kazakhstan
46A3.01
Exporters must ascertain precise qualifying requirements and extent of benefits from the importer or the customs authority in the Russian Federation
46A3.03
Transitional arrangements
Rules relating to enactments of the Russian Federation prescribing requirements concerning origin and proof of origin in respect of goods exported from developing countries
Registration of exporter and producer
RO "Rules determining the origin of goods of developing countries when granting tariff preferences within the General System of Preferences"
Goods wholly obtain in a GSP developing country
Insufficient working or processing
Unit of qualification
Accessories, spare parts and tools
Sets
Neutral elements
Re-importation of goods exported
Direct purchase and direct delivery (RO Rule 4)
Exhibitions (RO Rule 4)
Requirements applied to the completion of the Certificate of Origin (combined declaration and certificate) Form A
Certificate of Origin Form A retrospectively (RCO Requirements)
Issue of a duplicate Certificate of Origin Form A (RCO Requirements)
Issue of a new certificate for a cancelled Certificate of Origin Form A (RCO Requirements)
Invoice declarations for small consignments (RO Rule 5)
Submission of proof of origin in respect of imported and exported goods (RO Rule 5)
Exportation by instalments (RO Rule 3)
Notification of competent bodies (RO Rule 6)
Mutual assistance (RO Rule 6)
Verification of proof of origin (RO Rule 6)
Keeping of books accounts and other documents
Part 4 : Non reciprocal tariff treament under the General System of Preferences (GSP) granted to developing countries by the Republic of Turkey
46A4.01
46A4.02
Transitional arrangements
Registration of exporter and producer
Rules relating to the enactments of the Republic of Turkey prescribing requirements concerning the origin and proof of origin in respect of goods exported from beneficiary countries
Purpose, scope and definitions (TDA 1-8,24)
Rules of origin, proofs of origin (TDA 3 and 24)
Products wholly obtained in the Republic of Turkey or a GSP beneficiary country (TDA 6)
Products sufficiently worked or processed - List of working or processing (TDA 7, Annexes I and II)
Insufficient working or processing (TDA 8)
Unit of qualification (TDA 9)
Accessories, spare parts and tools (TDA 10)
Sets (TDA 11)
Neutral elements (TDA 12)
The principle of territoriality, re-importation of goods (TDA 21)
Direct transport (TDA 22)
Exhibitions (TDA 23)
General conditions, proof of origin of goods, issue of Certificates of Origin Form A and Application for Certification of Origin Form A (TDA 24 and 25)
Certificate of Origin Form A issued retrospectively (TDA 28)
Issue of a duplicate Certificate of Origin Form A (TDA 29)
Issue of replacement Certificate or Origin Form (TDA 30)
Content and format of invoice declaration (TDA 24 and 26 and Annex V)
Submission: Validity of proof of origin (TDA 31)
Importation by installments (TDA 34)
Exemptions from requirement of proof of origin (TDA 36 and 37)
Discrepancies and formal errors (TDA 35)
Communication of stamps and addresses (TDA 39)
Mutual assistance (TDA 25 and 39)
Verification of proof of origin (TDA 40 and 41)
Keeping of books, accounts and other documents (TDA 42)
Part 5 : Non-reciprocal preferential tariff treatment under the Generalised System of Preferences (GSP) granted to developing countries by Norway
46A5.01
46A5.02
46A5.03
46A5.04 Registration of exporter and producer
46A5.05 Exporters must ascertain precise qualifying requirements and extent of benefit from importer or customs authority in Norway
Rules relating to enactments of Norway prescribing prescribing requirements concerning the origin and proof of origin in respect of goods exported from beneficiary countries
Chapter I : General Provisions
46A5.06 Definitions (Ns 1)
Chapter II : Originating Products
Origin criteria (NGI 4.3.2 and 4.3.3 s2 and s2.3)
Products wholly obtained in a GSP beneficiary country
Products sufficiently worked or processed...
Insufficient working or processing (NGI 4.2, s5)
Unit of qualification (NGI 4 and s7)
Accessories, spare parts and tools (NGI 4 and S8)
Sets (NGI 4 and S9)
Neutral elements (NGI 4 and s10)
Chapter III : Territorial requirements, transport, etc.
The principle of territoriality/re-importation of ...
Direct transport (NGI 5 and s14)
Exhibitions (NGI 5 and s15)
Chapter IV : Proof of Origin
General conditions and issue of Certificate of Origin Form A (NGI 6.1.1, s16 and s17)
Certificate of Origin Form A issued retrospectively (Ns 19)
Issue of a duplicate Certificate of Origin Form A (Ns 20)
Issue of replacement Certificate of Origin Form A (Ns 21)
Content and format of invoice declaration (Ns 22 and Ns 23 and Appendix II to Part II)
Submission of proof of origin (Ns 25)
Importation by instalments (Ns 26)
Exemptions from requirement of formal proof of origin (Ns 27)
Discrepancies and formal errors (Ns 28)
Chapter V : Administrative matters, etc
Notification of competent authorities (Ns 29)
Mutual assistance (Ns 30)
Verification of proof of origin (Ns 31)
Keeping of books, accounts and other documents
Implementation of the Registered Exporter System (REX) of self-certification of the origin of goods exported to Norway in terms of the Generalised System of Preferences (GSP)
Purpose of rules 46A5A, date of implementation and application of rules 46A5
46A5A.01
Enactments of Norway and the European Union and Annexes to these rules
46A5A.03
Registration of exporter and producer and Registered Exporter
Exporters must ascertain precise qualifying requirements and extent of benefit from importer or customs authority in Norway
Rules relating to enactments of Norway prescribing requirements concerning the origin and proof of origin in respect of goods exported from beneficiary countries
Definitions (NCRS 8-4-30)
Origin criteria for originating products
Products wholly obtained in a beneficiary country (NCRS 8-4-31 and 8-4-32)
Sufficient working or processing (NCRS 8-4-31, 8-4-33 to 8-4-37 and Appendix 6)
Insufficient working or processing (NCRS 8-4-34)
One product-unit of qualification (NCRS 8-4-34)
Accessories, products in sets, neutral elements (NCRS 8-4-37)
Direct transport (NCRS 8-4-38)
Exhibitions (NCRS 8-4-39)
Re-importation of originating goods (NCRS 8-4-40)
Conditions and procedures in respect of the statement on origin for originating goods
Supplier's declaration
Cancellation of registration as a Registered Exporter (Article 89 of the Commission Implementing Regulation 2015/2447) or any other exporter who exports GSP goods
Dispute settlement
Keeping of books, accounts and other documents
Verification of proof of origin and requirements for authorities in the GSP country (NCRS 8-5-13 and 8-5-14)
Annex 1 : Application form for the GSP
Annex 2 : Test of the Statement on Origin for the GSP
Annex 3 : Supplier's declaration for products having preferential origin status
Annex 4 : Supplier's declaration for products not having preferential origin status
Rules for Section 47 of the Act
Implementation of section 47(9)(a)(iv)
Chargeable passengers: employees
Change of flight details or aircraft
Registration and register of operators
47B.04
47B.05
47B.06 Agents
Rendering of tax accounts and payment
47B.08
Passenger manifest
Keeping and production of books, accounts and other documents
General
Rules for Section 49 of the Act
Binding origin determination (Section 49(8))
Agreement on trade, development and co-operation between the European Community and the Republic of South Africa
Part A of the Schedule to general notes to Part 1 of Schedule No.1: Protocol 1: Concerning the definition of the concept of "originating products" and methods of administrative co-operation
Protocol 1
Title I : General Provisions
Title II : Definition of the Concept of "Originating Products"
Title III : Territorial Requirements
Title IV : Proof of Origin
Title V : Arrangements for Administrative Co-operation
Title VI : Ceuta and Melilla
Title VII : Final Provisions
Treaty of the Southern African Development Community and Protocols concluded under article 22 thereof
Rules in respect of Annex I (concerning the rules of origin for products to be traded between the member states of the Southern African Development Community) of the Protocol on Trade of the Treaty
Annex I
Free Trade Agreement between the European Free Trade Association States and the Southern African Customs Union States
Part C of the Schedule to General Notes to Part 1 of Schedule No. 1: Annex V: Concerning the definition of the concept of "originating products" and methods of administrative co-operation
Annex V
Title I - General provisions
Title II - Definition of the concept of "Originating Products"
Title III - Territorial requirements
Title IV - Proof of origin
Title V - Arrangements for administrative co-operation
Preferential Trade Agreement between the Common Market of the South (MERCOSUR) and the Southern African Customs Union (SACU)
Part D of the Schedule to General Notes to Part 1 of Schedule No 1
Title I - General Provisions
Title II - Definition of the concept of "Originating Products"
Title III - Territorial Requirements
Title IV - Proof of Origin
Title V - Arrangements for Administrative Co-operation
Title VI - Final Provisions
Agreement Establishing the African Continental Free Trade Area (AfCFTA) and its Protocols, Annexes and Appendices which shall form an integral part thereof, Part F of the Schedule to General Notes to Part 1 of Schedule No.1: Annex ll: Rules of Origin
49F.01
Annex 2
Part l : Definitions
Part ll : Purpose, Objectives and Confering Criteria
Part lll : Proof of Origin
Part IV : Administrative Cooperation
Part V : Final Provisions
Economic Partnership Agreement between the Southern African Customs Union Member States and Mozambique, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part
Part A of the Schedule to General Notes to Part 1 of Schedule No. 1: Protocol 1: Concerning the definition of the concept of "originating products" and method of administrative co-operation
Protocol 1
Title l - General Provisions
Title ll - Definition of the concept of "originating products"
Title lll - Territorial Requirements
Title IV - Proof of Origin
Title V - Arrangements for Administrative Co-operation
Title VI - Ceuta and Melilla
Title VII - Final Provisions
Rules for Section 54 of the Act
Rules in respect of the importation of cigarettes
Chapter VA : Environmental Levy Goods
Application of provisions
Environmental levy imposed on plastic bags in terms 147.01 of Part 3 of Schedule No. 1
54F.01
Delegation
Restrictions in respect of customs and excise warehouses for the manufacture or storage of environmental levy goods
Applications for and refusal, suspension or cancellation of a licence
Issue of invoices or dispatch delivery notes in respect of goods removed from a customs and excise warehouse
Keeping of books, accounts and documents
Closing and submission of accounts in respect of goods manufactured and received into, and removed from, a customs and excise manufacturing warehouse and payment of duty
Duties amended in a taxation proposal under section 58(l)
Liability for duty for environmental levy goods manufactured in the Republic
Removal of imported environment levy goods to BLNS country or from a BLNS country to the Republic or for export from the Republic to a country outside the common customs area
Environmental levy goods removed from a customs and excise manufacturing warehouse for removal in bond to a destination in the Republic or for removal to a BLNS country or for export or returned from a BLNS country
Deductions from or set-off against accounts
Implementation of Chapter VA and these rules
Pro Forma Agreement - Annexure A
Environmental levy imposed on electricity in terms of item 148.01 of Part 3 of Schedule No. 1
54FA.01
Delegation
Application for a licence and furnishing of security
Registration
Liability for environmental levy on electricity generated in the Republic
Closing submission of account in respect of electricity generated in a licensed electricity generation plant and payment of environmental levy
Duties amended in a taxation proposal under section 58(1)
54FA.08
Implementation of Chapter VA and these rules
Implementation of the amendments to Note 2(c) and (d) and other Notes of Section B of Part 3 of Schedule No. 1
Environmental levy imposed on carbon dioxide emissions of new motor vehicles manufactured in or imported into the Republic in terms of items 151.01 or 151.02 in Section D of Part 3 of Schedule No. 1
54FB.01
Closing and submission of accounts for environmental levy
Test reports
New motor vehicles exported to a BLNS country
Implementation provisions
Environmental levy imposed on tyres manufactured in or imported into the Republic in terms of items 152.00 to 155.00 in Section E of Part 3 of Schedule No. 1
54FC.01
Keeping of books, accounts and documents
Closing and submission of accounts for environmental levy
Implementation provisions
Environmental levy in respect of carbon tax imposed in terms of Carbon Tax Act, 2019
Application of provisions and definitions
Licensing of emissions facilities
Calculation of amount of environmental levy payable
Submission of carbon tax account and payment
Implementation provisions
Chapter VB : Health Promotion Levies
Rules in respect of Health Promotion Levy Imposed on Sugary Beverages
54I.01 Application of provisions
54I.02 Persons classified as commercial manufacturers of sugary beverages
54I.03 Manufacturers of sugary beverages to register or to register and licence
54I.04 Restrictions on customs and excise warehouses for sugary beverages
54I.04A Issue of invoices or dispatch delivery notes in respect of goods removed from a customs and excise warehouse
54I.05 Closing and submission of accounts for health promotion levy on sugary beverages and payment thereof
54I.06 Determination of sugar content subject to health promotion levy on sugary beverages
54I.07 Liability for duty for sugary beverages manufactured in the Republic
54I.08 Restrictions on entry of sugary beverages for removal in bond
54I.09 Implementation provisions
Chapter VI : Anti-Dumping, Countervailing and Safeguard Duties
Chapter VII : Amendments of Duties
Chapter VIII : Registration, Licensing and Accredited Clients
Rule for Section 59A of the Act
Registration of persons participating in activities regulated by the Act
Rule for Section 60 of the Act
Issuing and renewal of licences
Updating of information and furnishing of additional information
Rule for Section 61 of the Act
Allocation of numbers to customs and excise warehouses
Rule for Section 62 of the Act
Issuing and renewal of licences to agricultural distillers
Rule for Section 63 of the Act
Special provisions regarding stills and still makers
Rule for Section 64 of the Act
Special warehouses for the manufacture of wine
Rule for Section 64A of the Act
Application for a licence to operate a container depot
Rule for Section 64B of the Act
64B.00
Application for a licence and the conduct of business
Keeping of books, accounts and documents
Clearing agent must furnish documents and account for payments to the principal
Disclosure of name of principal
Agreement to be furnished with application for a licence
Licensing of Clearing Agents - Annexure A
Rules for Section 64C of the Act
Licence to search wreck or to search for wreck
Rules for Section 64D of the Act
Licensing of remover of goods in bond
Pro Forma Bond by a Consignor in respect of the Removal or Carriage by Road of Bonded Goods entered for Removal in Bond or for Export
Pro Forma Agreement - Remover of Goods in Bond
Pro Forma Advice - Rule 64D.17(8) - Decision to refuse a licence
Pro Forma Advice - Rule 64D.17(8) - Decision to issue a licence
Pro Forma Bond for a Remover of Goods in Bond
Pro Forma Addendum furnished by consignor for removal in bond or for export
Pro Forma Addendum to removal bond - Rule 64D.10(8)
Pro Forma Addendum furnished by consignor for increasing the amount of the bond - Rule 64D.11(8)
Rules for Section 64DA of the Act
Definitions
Licensing of marine removers
Licensing requirements
Permissible activities in relation to licensed marine removers
Application for extension of transportation period
Commissioner to be notified of any accident, breakdown or other act or omission affecting the security of the bonded fuel goods on board
Procedure to be followed to notify Commissioner as contemplated in rules 64DA.06
Keeping of books, accounts and documents
[Repealed and Replaced] Rules for Section 64E of the Act
Rules for Section 64E of the Act
Accreditation of clients
Part 1 : General
Definitions
Delegation
Establishment of Accreditation Committee
Part 2 : Levels of accredited client status, application process, validity period and renewal of accredited client status
Levels of accredited client status and persons who may apply for accreditation
Applications for accredited client status
Competency assessment to be passed to establish sufficient knowledge
Investigations to verify statements in applications
Approval of applications subject to conditions
Validity of accredited client status
Accredited client status to extend to subsequent customs registrations or licences granted
Renewal of accredited client status
Part 3 : Criteria for levels of accredited client status
Criteria for Level 1 accredited client status (AEO Compliance)
Criteria for Level 2 accredited client status (AEO Security)
Part 4 : Benefits for levels of accredited client status
Benefits for Level 1 accredited client status (AEO Compliance)
Benefits for Level 2 accredited client status (AEO Security)
Notification of benefits
Part 5 : Miscellaneous matters
Information sharing for purposes of mutual recognition
Accreditation Agreement
Part 6 : Transitional matters
Transitional provisions relating to accredited client status granted before effective date of these rules
Rules for Section 64F of the Act
Licensing of distributors of fuel obtained from the licensee of a customs and excise manufacturing warehouse
Definitions and application of other provisions
Applications for and refusal, suspension or cancellation of a licence, pro forma agreement and bond
Delegation
Issue of invoices or dispatch delivery notes in respect of fuel removed from stocks of a licensee of a customs and excise manufacturing warehouse
Keeping of books, accounts and documents
Procedures relating to the movement of fuel to a BLNS country or exported
Application for a refund of duty
Pro Forma Agreement between the licensed distributor contemplated in section 64F and its rules and the Commissioner
Pro Forma Bond for a Licensed Distributor of Fuel
Pro Forma Addendum to Bond for a Licensed Distributor
Rules for Section 64G of the Act
Licensing of, and conditions and procedures applicable to, degrouping depots contemplated in section 6(1)(hC) and 64G for goods imported by air
Date of operation and effect on existing degrouping activities
Definitions
Application for a licence or renewal of a licence
Security
Refusal of application for a licence or renewal, suspension or cancellation of a licence
Commissioner to be advised of changed particulars and issue of a new licence
Requirements with which the licensed degrouping operator must comply
Degrouping depot to be operated on a non-discriminatory basis
Requirements in respect of the premises, equipment and security of the degrouping depot
Standards to be maintained in respect of premises, equipment and security and services
Electronic communication
Removal of goods from the transit shed to the degrouping depot and from the degrouping depot to any other degrouping depot
Time of clearance of goods from a degrouping depot
Issue of receipt for goods received and goods to be verified against manifests
Unpacking and sorting of cargo
Shortages, goods in excess of unmanifested quantities, manifested excess goods and discrepant packages
Outturn reports
Storage of goods
Liability for duty
Goods subject to examinatin or detention
Release and removal of goods from the degrouping depot
Acquittal of manifests
Keeping of books, accounts and other documents
Inspection, examination and supervision
Knowledge of customs and excise laws and procedures
Delegation
Pro forma agreement and surety
Pro Forma Agreement between the licensee of a degrouping depot and the Commissioner - Section 64G and its rules
Pro Forma Bond for a Licensed Degrouping Depot
Chapter IX : Value
Rules for Section 65 of the Act
Rules for Section 66 of the Act
Rules for Section 69 of the Act
Chapter X : Rebates, Refunds and Drawbacks of Duty
Rules for Section 75 of the Act
Registration of rebate users affected by amendments of items, tariff headings or subheadings in Schedule No. 3 or 4 effective from 1 January 2022
General provisions
Registered premises
Rebate stores
Transfer of goods
Records
Keeping of a register by rebate users of excisable goods used in the manufacture of non-alcoholic beverages, foodstuffs and other non-liquor products or excisable goods for industrial use in terms of any item referred to in paragraph (a)
Rules in respect of the Diesel Refund Scheme
Rules for Section 76 of the Act
General refunds in respect of imported goods, excisable goods and certain exported goods
Chapter XA : Internal Administrative Appeal; Alternative Alternative Dispute Resolution; Dispute Settlement
Part A : Internal Administrative Appeal
[Repealed] Rules for Section 77H of the Act
Rules for Section 77H of the Act
Part A l : General provisions
Definitions
Delivery and receipt of documents or communications (section 77H)
Request for reasons for decisions (section 77D read with section 77H)
Application to direct suspension of amounts payable to Commissioner (section 77G read with 77H)
Part A ll : Submission of administrative appeals
Submission of appeals (section 77C read with section 77H)
Application for extension of timeframe within which internal appeal must be submitted (section 77D read with section 77H)
Incomplete appeals (section 77H)
Application for extension of timeframe for purposes of compliance with outstanding requirements in relation to incomplete appeal
Time within which appeals must be decided (section 77D read with section 77H)
Withdrawal of appeal (section 77H)
Part A lll : Appeal committees
Decisions to be dealt with by appeal committees (section 77H)
Establishment and jurisdiction of appeal committees (section 77E read with 77H)
Composition of appeal committees (section 77H)
Powers and duties of appeal committees (section 77H)
Procedural matters relating to the operation of appeal committees (section 77H)
Decisions of Appeal Committees (section 77F read with 77H)
Part B : Alternative Dispute Resolution
Rules for Section 77I of the Act
Definitions
Application for alternative dispute resolution after internal administrative appeal
Alternative dispute resolution as an alternative to judicial proceedings
The terms governing the alternative dispute resolution
Period of dispute resolution
The facilitator
Proceedings
Reservation of rights
Agreement or settlement
Reporting requirements
Schedules
Schedule A : The terms of Alternative Dispute Resolution ("ADR")
Schedule B : Code of conduct for facilitator
Chapter XI : Penal Provisions
Rules for Section 96 of the Act
Definitions
Completion and delivery of form DA96
Transitional arrangements
Chapter XII : General
Rules for Section 97 of the Act
Business in customs and excise offices
Rules for Section 99 of the Act
Carriers subject to the provisions of section 99
Rules for Section 101 of the Act
Books, accounts and documents to be kept by a person carrying on business in the Republic
Rules for Section 101A of the Act
Electronic communication for the purpose of customs and excise procedures
Numbering of rules, meanings of expressions, , delegation and application for registration as registered user
Mandatory electronic communication of reports, declarations and certain applications
Requirements specified in section 101A(5)
Approval, refusal, cancellation or suspension of registration
Keeping of records
Submission of documents electronically and digital signature
Proof of electronic communications
Communication by proper document if a computer system is inoperative
Acknowledgement of receipt
Implementation arrangements for Internet users and amendment of existing user agreements
Communication when any tariff heading or item of any Schedule is amended
Electronic Communication: User Agreement (Rule 101A.03)
Annexure A - Digital Signature
[Deleted] Rules for Section 105 of the Act
Rules for Section 106 of the Act
Samples
Rules for Section 107A of the Act
Requirements in respect of tobacco growers and tobacco leaf dealers
Rules for Section 110 of the Act
Product counters on cigarette production lines
Rules for Section 116 of the Act
Manufacture of excisable goods solely for use by the manufacturer
Rules for Section 119A of the Act
119A.00
Adaptation of section 39(1)(c)
Rules in terms of 119A.S39(1)(c)
Adaptation of section 39(2B)
Rules in terms of 119.S39(2B)
Adaptation of section 64B(1)
Adaptation of section 64D(1)
Adaptation of section 101A(10)(d)
Rules in terms of 119A.S101A(10)(d)
Adaptation of section 113(2)
Rules for Section 120 of the Act
Hours of attendance at offices
Definitions
Application for special or extra attendance
Charges and payment for special or extra attendance
Transportation and accommodation
Services for which special or extra attendance is not charged
Services for which special or extra attendance is charged
Surety bonds
Currency conversions for determining value of goods exported or to be exported
Penal provisions
Chapter XIIA : Rules in terms of section 120(1)(e) and (o)
Rules in terms of Section 120A of the Act
Declaration procedures in respect of "commercial goods" removed within the common customs area (the Republic, Botswana, Lesotho, Namibia and Swaziland)
Payment procedures in respect of "commercial goods" removed within the common customs area (the Republic, Botswana, Lesotho, Namibia and Swaziland)
Designated commercial ports
Import control measures in respect of goods subject to anti-dumping, countervailing or safeguard duties entering South Africa from or through a BLNS country
Schedule to the Rules
Places of Entry, Warehousing Places, Places for particular and Limited Purposes, etc
Places of entry (Section 6(1)(a) of the Act)
Warehousing places (Section 6(1)(c) of the Act)
Places for particular and limited purposes (Section 6(1)(d) of the Act)
Customs and excise airports (Section 6(1)(e) of the Act)
Places for the landing or embarkation of persons and the landing, loading or examination of goods (including baggage) at places of entry or at customs and excise airports (Section 6(1)(f) of the Act)
Transit sheds (Section 6(1)(g) of the Act)
Container terminals (Section 6(1)(hA) of the Act)
Places where container depots may be established (Section 6(1)(hB) of the Act)
Places where degrouping depots may be established (Section 6(1)(hC) of the Act)
Hours of General Attendance
Official hours of attendance
Hours of business
Prescribed Forms
[Deleted] 202.02A
Purpose code table (South African Products) ex warehouse
[Deleted] 202.03
Space to be provided on bill of entry forms for specific Purposes
Binding margins
Revenue Stamp
Original and copies presented
General
[Deleted] 209.00
Forms
Notices
Effective date in respect of Amendments of Rules under Sections 77H and 120 of the Act
Notice No. R. 516 of 2019
Imposition of Provisional Payment (PP/155)
Notice No. R. 1222 of 2020
"Commissioner"
means the Commissioner for the South African Revenue Service;
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Maintenance Act, 1998
