Acts Online
GT Shield

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

Customs and Excise Rules

Chapter IX : Value

Rules for Section 66 of the Act

 

66.01 Exemptions from declaration

 

The following classes or kinds of goods are exempted from the requirements of section 66(2)(c)—

(a) Goods imported by an importer from a single supplier and which do not exceed R10 000 in value per consignment;
(b) goods which are not liable to an ad valorem duty, or to an ad valorem duty in addition to, or as an alternative to any other duty;
(c) goods cleared under the provisions of paragraphs (i) to (iv) of the proviso to section 38(1)(a); and
(d) goods entered under rebate of duty provided for in items 403.01, 405.01, 405.04, 405.09, 406.00 to 408.00, 410.03/27.10 to 411.00/85.01, 412.02 to 412.04, 412.06, 412.08 to 412.16, 412.21, 460.06/28.35 to 460.18/85.00 and all items of Part 3 of Schedule No. 4.

[Rule 66.01(d) substituted by section 11 of Notice No. R.938, GG43661, dated 28 August 2020]

 

66.02 Related persons

 

The tests provided for in section 66(3)(b) shall be used on request of the importer and for comparative purpose only.

 

66.03 Valuation code on bill of entry

 

For the purpose of section 66(2)(c) any importer who is—

(a) related to the supplier of the goods shall so indicate, in the field "Valuation Code" on the bill of entry, by inserting the letter "R"; and
(b) not related to the supplier of the goods shall so indicate in the field "Valuation Code" on the bill of entry, by inserting the letter "N".

 

66.04 Every importer of goods exempted in terms of rule 66.01 shall indicate such exemption by inserting the letter "E" in the field "Valuation Code" on the bill of entry.

 

66.05 The valuation methods prescribed in sections 66(1), 66(4), 66(5), 66(7), 66(8) and 66(9) of the Act, shall be known as Valuation Methods 1 to 6, respectively, and every importer shall indicate which Valuation Method is applicable to his goods by inserting in the field "Valuation Code" on the bill of entry after the letter "R" or "N" as required by rule 66.03 the appropriate method number: Provided that importers of the classes or kinds of goods enumerated in rule 66.01 are exempted from this requirement.