South Africa
Customs Duty Act, 2014
Act 30 of 2014
- Published in Government Gazette 37821 on 10 July 2014
- Assented to on 9 July 2014
- Not commenced
- [This is the version of this document from 10 July 2014.]
Chapter 1
Interpretation, application and administration of this Act
Part 1 – Interpretation of this Act
1. Interpretation
Part 2 – Application and administration of this Act
2. Goods to which this Act applies
This Act applies to all goods imported or to be exported from the Republic.3. Territorial application of this Act
4. Application of this Act in relation to SACU member states
5. Commissioner to administer this Act
The Commissioner must—Chapter 2
Customs Tariff
6. Purpose of this Chapter
The purpose of this Chapter is to provide for—7. Customs Tariff
There is a Customs Tariff as set out in the Annexure to be added to this Act as contemplated in section 944(2)(a) of the Customs Control Act, specifying—8. Amendment of Customs Tariff relating to imported goods
9. Amendment of Customs Tariff relating to goods destined for export from Republic
10. Amendments having unforeseen or unintended consequence
11. Extent of Minister’s powers to amend Customs Tariff
12. Commencement of amendment to Customs Tariff
13. Commencement of amendment to Customs Tariff as part of budgetary tax proposals tabled in National Assembly
14. Parliamentary ratification of amendment to Customs Tariff
15. Provisional anti-dumping, countervailing or safeguard duty
16. Duty that is customs duty for purposes of SACU Agreement
17. Duty that is customs duty for purposes of International Trade Administration Act
An import duty imposed in the Customs Tariff is a customs duty for purposes of the International Trade Administration Act.Chapter 3
Payment of duty, penalty and interest
18. Purpose of this Chapter
The purpose of this Chapter is—Part 1 – Liability for duty
19. When liability for duty commences
20. When liability for import duty ceases
21. When liability for export duty ceases
22. Time when import duty becomes payable
23. Time when export duty becomes payable
24. Deferment of payment of duty
25. Grounds and procedure for suspension or withdrawal of duty deferment benefit
Part 2 – Payment and recovery of duty
26. Duty constitutes debt to Commissioner for credit of National Revenue Fund
Any duty payable in terms of this Act—27. Payment of import duty on dutiable goods cleared for home use
28. Recovery of import duty when dutiable goods imported or off-loaded otherwise than through or at place of entry are regarded cleared for home use
29. Recovery of import duty when non-cleared dutiable goods are regarded cleared for home use
30. Recovery of import duty when dutiable goods under customs procedure are regarded cleared for home use
31. Recovery of import duty when dutiable goods under stores procedure are regarded cleared for home use
32. Payment of export duty on dutiable goods cleared for outright export or customs procedure attracting export duty
33. Recovery of export duty when dutiable goods exported or loaded otherwise than through or at place of exit are regarded cleared for outright export
34. Recovery of export duty when non-cleared dutiable goods in free circulation are regarded cleared for outright export
35. Recovery of export duty when dutiable goods under customs procedure are regarded cleared for outright export
36. Joint and several liability for payment of duty
37. Collection of duty from agent
If a person from whom a duty on dutiable goods may be collected in terms of a provision of sections 27 to 35, is not located in the Republic,61 or fails to pay a duty when required to do so, and has not provided security from which the Commissioner may recover the duty, the Commissioner may recover the duty from—38. Liability of person managing juristic entity
39. Limitation on liability of customs broker
40. Duty collected from security
A person liable in terms of a provision of sections 27 to 37 for a duty payable on dutiable goods is absolved from liability towards the Commissioner if the duty is recovered in full from any security covering those goods.41. Under-payment of duty
42. When import duty not payable
No import duty on dutiable goods imported into the Republic is payable—43. When export duty not payable
No export duty on dutiable goods destined for export or exported from the Republic is payable—Part 3 – Payment and recovery of interest and administrative penalty
44. Interest and administrative penalty constitute debt to Commissioner for credit of National Revenue Fund
Any interest in terms of section 45 on the outstanding amount of a duty, any administrative penalty and any interest in terms of section 47 on the outstanding amount of a penalty—45. Interest on outstanding duty
46. Recovery of administrative penalty
47. Interest on outstanding administrative penalty
48. Under-payment of interest or administrative penalty
49. Payment of outstanding amount in instalments
The Commissioner may in circumstances as may be prescribed by rule allow the payment of outstanding amounts of duty, administrative penalties (other than prosecution avoidance penalties) and interest to be paid in instalments—Part 4 – Lien and other mechanisms to secure payment of debt
50. Establishing of lien over goods to secure payment of debt
51. Attachment of goods for purpose of establishing lien
52. Attachment of goods in which debtor has no ownership interest
The customs authority must immediately release from a lien any goods attached in terms of section 51 if it is proved by any person claiming to be the owner of or to have a right in the goods that the debtor is not the owner or co-owner of the goods or does not have any title, right or interest in the goods in terms of a credit agreement under the National Credit Act.53. Attachment of goods of which debtor is co-owner
54. Attachment of goods subject to credit agreement under National Credit Act
55. Effect of lien
56. Termination of lien
A lien established over goods in terms of this Part ends if—57. Sale of lien goods
58. Application of proceeds realised for lien goods
59. Application of Tax Administration Act for recovery, write off or compromise of debt
Part 5 – Other matters
60. Rules to facilitate application of this Chapter
The Commissioner may in terms of section 224 make rules to facilitate the implementation of this Chapter, including rules prescribing—61. Offences in terms of this Chapter
Chapter 4
Refunds and drawbacks68
62. Purpose and application of this Chapter
63. Refunds and drawbacks to be direct charges against National Revenue Fund
A refund or drawback in terms of this Chapter is a direct charge against the National Revenue Fund.64. Circumstances in which duty, administrative penalty and interest may be refunded
65. Circumstances in which drawback may be given
66. Refunds and drawbacks provided for in Customs Tariff
67. Application for refund and drawback
The customs authority may, subject to section 72, refund a duty, administrative penalty or interest or grant a drawback of an import duty only on application by the person who paid the duty, penalty or interest, or that person’s duly appointed representative.68. Manner of applying for refund and drawback
69. Time within which application must be submitted
70. Consideration of application
71. Re-submission of rejected application
72. Refund without application
73. Minimum amount
No refund or drawback may be granted for amounts less than—74. Recovery of refund or drawback in certain circumstances
75. Set-off of refund or drawback against amount owing
76. Interest payable on refund or drawback
77. Rules to facilitate application of this Chapter
The Commissioner may in terms of section 224 make rules to facilitate the implementation of this Chapter, including rules prescribing the circumstances in and procedures according to which payments, other than duties, administrative penalties and interest, made to the Commissioner may be refunded.78. Offences in terms of this Chapter77
A person is guilty of a Category 1 offence if that person claims, or receives and keeps, any refund or drawback to which that person is not entitled.Chapter 5
Assessment of duty
79. Purpose and application of this Chapter
80. Key factors of duty assessment
81. Applicable rate of duty
82. Self-assessment of duty by person clearing goods
83. Assessment of duty by customs authority
84. Duty assessment when goods are regarded cleared for home use or outright export
85. Duty re-assessment by customs authority
86. Time limit on duty re-assessment
87. Limitation on goods in respect of which re-assessment may be made
88. Mandatory re-assessment of duty
89. Request for additional information and documents
The customs authority may request any of the following persons to furnish it within a specified period with any information or documents required by the customs authority for considering or making a duty assessment or re-assessment in respect of goods:90. Duty assessment or re-assessment in absence of sufficient information
The customs authority may base a duty assessment or re-assessment on the best information available to it—91. Assessment and re-assessment affected by scheme conferring undue duty benefit
92. Remedies available to person aggrieved by duty assessment or re-assessment90
93. Duty assessment and re-assessment presumed to be correct
A duty assessment by the customs authority in terms of section 83(1)(a) or (b) or 84(1)(a) and (b) or a re-assessment by the customs authority in terms of section 85(1)(a) or (b), must be presumed to be correct and must be applied except when replaced, amended, set aside, corrected or affected, as may be appropriate, by—94. Rules to facilitate application of this Chapter
The Commissioner may in terms of section 224 make rules to facilitate the implementation of this Chapter, including rules prescribing the manner in and conditions on which the quantity, weight, volume or measurement of goods must be determined, if duty is imposed by quantity, weight, volume or measurement in terms of section 80(1)(b)(ii).95. Offences in terms of this Chapter
Chapter 6
Tariff classification of goods
Part 1 – General provisions
96. Purpose and application of this Chapter
97. Tariff classification and interpretation of Customs Tariff
98. Keeping of updated version of international instrument
Part 2 – Tariff self-determination, determination and re-determination
99. Tariff self-determination of goods when goods are cleared
100. Tariff determination by customs authority
101. Re-determination of previous tariff determination or re-determination
102. Correction of error in tariff determination or re-determination
103. Time limit on tariff determination or re-determination
104. Request for information and documents
The customs authority may request any of the following persons to furnish it within a specified period with any information or documents required by the customs authority for considering or making a tariff determination or re-determination of goods or a correction of a tariff determination or re-determination:105. Tariff determination or re-determination in absence of sufficient information
The customs authority may base a tariff determination or re-determination on the best information available to it—106. Goods to which tariff determination or re-determination applies
107. Remedies available to person aggrieved by tariff determination or re-determination96
108. Tariff determination or re-determination presumed to be correct except when replaced, amended, set aside or corrected
A tariff determination or re-determination applicable to any goods must be presumed to be correct and must be applied except when replaced, amended, set aside, corrected or otherwise affected, as may be appropriate, by—Part 3 – Other matters
109. Publication of tariff determination and re-determination
The Commissioner may make public particulars of any tariff determination or re-determination in such a manner and containing such information as the Commissioner may determine.110. Rules to facilitate application of this Chapter
The Commissioner may in terms of section 224 make rules to facilitate the implementation of this Chapter, including rules prescribing the circumstances in which information relating to any tariff determination or re-determination may be published, the kind of information that may be published and the manner in which the information must be published.111. Offences in terms of this Chapter
Chapter 7
Valuation of goods
Part 1 – Introductory provisions
112. Purpose and application of this Chapter
113. Relevant international instruments
114. Keeping of updated version of international instruments
Part 2 – Value self-determination, determination and re-determination
115. Provisions to be applied for establishing customs value
The customs value of—116. Value self-determination of goods when goods are cleared
117. Value determination by customs authority
118. Re-determination of previous value determination or re-determination
119. Correction of error in value determination or re-determination
120. Time limit on value determination and re-determination
121. Request for information and documents
The customs authority may request any of the following persons to furnish it within a specified period with any information or documents required by the customs authority for considering or making a value determination or re-determination of goods or a correction of a value determination or re-determination:122. Value determination or re-determination in absence of sufficient information
The customs authority may base a value determination or re-determination on the best information available to it—123. Goods to which value determination, re-determination and valuation criterion apply
124. Rounding off of customs value
When determining the customs value of any goods, the amount determined must be rounded off to the nearest Rand.125. Remedies available to person aggrieved by value determination or re-determination101
126. Value determination or re-determination presumed to be correct except when replaced, amended, set aside or corrected
A value determination or re-determination applicable to any goods must be presumed to be correct and must be applied except when replaced, amended, set aside, corrected or otherwise affected, as may be appropriate, by—Part 3 – Valuation of imported goods
127. Primary valuation method
128. Alternative valuation method
129. Circumstances in which primary valuation method cannot or may not be used
130. Relationship between contracting parties as disqualifying factor for primary valuation method
131. Determination of transaction value
132. Determination of customs value according to identical goods method
133. Determination of customs value according to similar goods method
134. Determination of customs value according to deductive method
135. Determination of customs value according to computed method
If the computed method is used to determine the customs value of any imported goods, the customs value of the goods must be computed on information supplied by the producer of the goods and must consist of the sum of—136. Determination of customs value according to fall-back method
Part 4 – Valuation of specific imported goods
137. Valuation of re-imported unaltered goods under temporary export procedure
When goods are imported into the Republic under the temporary export procedure as re-imported unaltered goods, the customs value assigned to the goods when exported from the Republic must be taken as the customs value of those goods when reimported into the Republic.138. Valuation of used goods imported by individual for own use
Part 5 – Valuation of goods exported or to be exported
139. Valuation method
140. Valuation of accompanied and unaccompanied baggage of person leaving Republic
Part 6 – Currency conversion
141. Customs value to be expressed in South African Rand
142. Publication of currency conversion rate for major currencies
143. Conversion rate for published currencies
144. Conversion rate for currency not published
145. Use of forward exchange contract
Where an importer has negotiated a fixed conversion rate with a financial institution and a forward exchange contract has been concluded, this rate will apply to all transactions which fall within the negotiated time period, provided that the invoice reflects the number and the date of the contract as well as the rate used.146. Fixed rate of exchange between related parties not acceptable
The conversion of foreign currency into South African Rand, at fixed contract rates of exchange, negotiated between sellers and buyers related within the meaning of section 130 may not be accepted unless it is proved that the relationship did not affect the rate fixed in terms of the contract.Part 7 – Other matters
147. Goods exported to Republic through other country
For the purpose of this Chapter goods which are exported to the Republic from any country but pass in transit through another country must, subject to any conditions and requirements as may be prescribed by rule, be regarded to be exported directly to the Republic from the first-mentioned country.148. Publication of value determination and re-determination
The Commissioner may make public particulars of any value determination or re-determination in such a manner and containing such information as the Commissioner may determine.149. Rules to facilitate application of this Chapter
The Commissioner may in terms of section 224 make rules to facilitate the implementation of this Chapter.150. Offences in terms of this Chapter
Chapter 8
Origin
Part 1 – Introductory provisions
151. Purpose and application of this Chapter
Part 2 – Origin self-determination, determination and re-determination
152. Origin self-determination of goods when goods are cleared
153. Origin determination by customs authority
154. Re-determination of previous origin determination or re-determination
155. Correction of origin determination or re-determination
156. Time limits on origin determination and re-determination
157. Origin determination or re-determination in absence of sufficient information
The customs authority may, subject to any procedures or other requirements regulating the determination of the origin of goods in terms of any applicable international trade agreement, base an origin determination or re-determination on the best information available to it—158. Goods to which origin determination or re-determination made in accordance with general rules of origin apply
159. Goods to which origin determination or re-determination made in accordance with rules of origin for preferential tariff treatment apply
160. Remedies available to person aggrieved by origin determination or re-determination112
161. Origin determination or re-determination presumed to be correct except when replaced, amended, set aside or corrected
An origin determination or re-determination applicable to any goods must be presumed to be correct and must be applied for the purpose it was made except when replaced, amended, set aside, corrected or otherwise affected, as may be appropriate, by—Part 3 – Documentary evidence of origin
162. When documentary evidence of origin may be requested
163. Who may issue documentary evidence of origin for goods of South African origin
164. Who may issue documentary evidence of origin for imported goods
165. Language to be used in documentary evidence of origin
Part 4 – Rules of origin
166. Main rule for determining origin of goods
The country of origin of goods imported into or to be exported or exported from the Republic is the country in which the goods originated, as determined in accordance with rules of origin referred to in section 167.167. Determination of applicable rules of origin
168. Publication of certain rules of origin and measures regulating preferences on SARS website
The Commissioner may for purposes of section 167 publish on the SARS website—Part 5 – General rules of origin
169. Constituent parts of general rules of origin
170. Goods wholly produced in specific country
171. Goods produced in two or more countries
172. Goods partially produced in specific country
173. Accessories, spare parts and tools
174. Unassembled or disassembled articles contained in more than one consignment
Unassembled or disassembled articles imported from the same country into, or to be exported or exported from the Republic in more than one consignment when it is not feasible, for transport or production reasons, to import or export it in a single consignment, may, if the person clearing the articles so requests, be treated as one article for the purpose of determining the country in which the articles originated.175. Packaging
176. Energy, plant, machinery and tools used in production of goods
When determining the origin of goods, no account may be taken of the origin of any energy, plant, machinery or tools used in the production of the goods.Part 6 – Other matters
177. Publication of determination
The Commissioner may make public particulars of any determination or re-determination in such a manner and containing such information as the Commissioner may determine, subject to section 21 of the Customs Control Act.178. Rules to facilitate application of this Chapter
The Commissioner may in terms of section 224 make rules to facilitate the implementation of this Chapter and any applicable international trade agreement, including rules prescribing—179. Offences in terms of this Chapter
Chapter 9
Preferential tariff treatment
180. Purpose of this Chapter
The purpose of this Chapter is to provide for matters relating to the administration of—Part 1 – Import and export under international trade agreement
181. Steps to enforce international trade agreement in Republic
The Commissioner must take all reasonable steps, including the making of any necessary rules, to enforce an international trade agreement that has been enacted into law in the Republic as contemplated in section 921 of the Customs Control Act, or was in force prior to the date this Act took effect, to the extent that the agreement requires the performance of any acts in the Republic for the preferential tariff treatment of goods originating in—182. Rules to give effect to international trade agreement
Part 2 – Export to country implementing non-reciprocal generalised system of preferences
183. Steps to ensure compliance with non-reciprocal generalised system of preferences
The Commissioner must take all reasonable steps, including the making of any necessary rules, to ensure that the legislative and administrative measures regulating a non-reciprocal generalised system of preferences of a country implementing such a system for goods of South African origin are complied with to the extent that those measures require the performance of any acts in the Republic as a precondition for benefiting from that system.184. Conditions for benefiting from non-reciprocal generalised system of preferences
A person exporting from the Republic goods to a country implementing a non-reciprocal generalised system of preferences for goods originating in the Republic, and any producer or supplier of those goods or any other person who wants to benefit from that system or has a material interest in the export of the goods to that country, must comply with and give effect to all legislative and administrative measures of that country regulating that system, including—185. Rules to give effect to non-reciprocal generalised system of preferences
Part 3 – Other matters
186. Offences in terms of this Chapter
Chapter 10
Advance ruling
187. Purpose and application of this Chapter
188. Application for advance ruling
189. Consideration of application
190. Granting of application
191. Validity period of advance ruling
An advance ruling is valid for a period of three years as from the date of issue unless—192. Binding effect of advance ruling
193. Clearance of goods under advance ruling
When clearing goods for home use or a customs procedure under an advance ruling, the recipient of the ruling or other person clearing the goods on behalf of the recipient must—194. Amendment of advance ruling
195. Withdrawal of advance ruling
196. Effect of subsequent change in law
197. Rules to facilitate implementation of this Chapter
The Commissioner may in terms of section 224 make rules to facilitate the implementation of this Chapter, including rules determining additional grounds on which an advance ruling may be withdrawn or ceases to be effective.198. Offences in terms of this Chapter
A person is guilty of an offence if that person fails to comply with a request issued by the customs authority to that person in terms of section 193(a).Chapter 11
Administrative penalties
Part 1 – Administrative penalties for breaches of this Act
199. Types of administrative penalties
There are for purposes of enforcing this Act the following types of administrative penalties:200. Punishment for breaches of this Act
If a person commits a breach of this Act, the customs authority may—201. Fixed amount penalty
Fixed amount penalties
Category of breach | Amount of penalty |
---|---|
Category A | Maximum of R5 000117 |
Category B | R10 000 |
Category C | R15 000 |
Category D | R20 000 |
202. Procedure for imposing fixed amount penalty
203. Fixed percentage penalty
204. Procedure for imposing fixed percentage penalty
205. Prosecution avoidance penalty
206. Procedure for imposing prosecution avoidance penalty
Part 2 – General matters
207. Effect of detention, seizure or confiscation of goods on application of this Chapter
The detention, seizure or confiscation of goods in terms of the Customs Control Act does not prevent the application of this Chapter in relation to breaches of this Act committed in respect of those goods.208. Applicability of Chapter 37 proceedings120
209. Rules to facilitate implementation of this Chapter
The Commissioner may in terms of section 224 make rules to facilitate the implementation of this Chapter, including rules prescribing the format of a notice referred to in section 202(1), 204(1) or 206(1) and the information which such a notice must contain.210. Offences in terms of this Chapter
A person is guilty of an offence if that person has repeatedly for at least five times within a calendar year been penalised in terms of section 202 or 204 for committing a non-prosecutable breach or breaches of this Act and that person thereafter again commits a non-prosecutable breach of this Act within the same calendar year.Chapter 12
Judicial matters
Part 1 – Offences122 and penalties
211. Categories of offences in terms of this Act
An offence in terms of this Act must be classified as a Category 2 offence unless expressly stated that it is a Category 1 offence.212. General Category 1 offences
213. General Category 2 offences
A person is guilty of a Category 2 offence if that person—214. Offences committed outside Republic
215. Penalty for Category 1 offence
216. Additional punitive powers of court in criminal proceedings
217. Penalty for Category 2 offence
218. Liability of registered agent and person managing juristic entity
219. Liability of ordinary employee of juristic entity
If a juristic entity is liable to prosecution for a breach of this Act which is an offence in terms of this Act, any person who at the time of the commission of that breach was an employee of that entity other than an employee referred to in section 218(4) is, in addition to the entity, liable to prosecution for that breach if that person—Part 2 – Other judicial matters123
220. Civil action arising from this Act
221. Admissibility of certain statements in documents
In any criminal or civil proceedings arising from the application of this Act, any statement in any record, letter or other document submitted, kept or received by or on behalf of any person to the effect that goods of a particular price, value (including any commission, discount, cost, charge, expense, royalty, freight, tax, drawback, refund, rebate or other information which relates to such goods and has a bearing on such price or value), quantity, quality, nature, strength or other characteristic have been produced, imported, ordered, supplied, purchased, sold, dealt with, processed, traded in or held in stock by that person, is admissible as evidence that that person has produced, imported, ordered, supplied, purchased, sold, dealt with, processed, traded in or held in stock goods of that price, value, quantity, quality, nature, strength or other characteristic.222. Jurisdiction of magistrate’s court
223. Procedure for collection of debt if not paid by due date
Chapter 13
Miscellaneous matters
224. Rules
225. Consultative process before promulgation of rules
226. Manner of promulgation of rules
Where this Act states that a matter must or may be prescribed by rule, the Commissioner must prescribe that matter by rule published in the Government Gazette unless the Commissioner by rule published in the Gazette indicates that that matter is to be prescribed by rule published on the SARS website.227. Departure from, and condonation of non-compliance with, rules, conditions and requirements
228. Application of certain provisions of Customs Control Act
229. Short title and commencement
This Act is called the Customs Duty Act, 2014, and takes effect on the date on which the Customs Control Act takes effect in terms of section 944(1) of that Act.History of this document
10 July 2014 this version
09 July 2014
Assented to
Cited documents 6
Legislation 6
Documents citing this one 11
Gazette 9
- South Africa Government Gazette Regulation Gazette dated 2016-02-09 number 39667
- South Africa Government Gazette dated 2015-01-20 number 38406
- South Africa Government Gazette dated 2015-03-20 number 38592
- South Africa Government Gazette dated 2015-08-05 number 39056
- South Africa Government Gazette dated 2015-08-06 number 39058
- South Africa Government Gazette dated 2015-12-18 number 39518
- South Africa Government Gazette dated 2016-01-08 number 39586
- South Africa Government Gazette dated 2017-01-19 number 40563
- South Africa Government Gazette dated 2017-12-18 number 41341