Customs and Excise Amendment Act
STAATSKOERANT VAN DIE REPUBLIEK VAN SUID-AFRIKA
REPUBLIC OF SOUTH AFRICA
GOVERNMENT GAZETTE
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KAAPSTAD, 13 JUNIE 1986
CAPE TOWN, 13 JUNE 1986 No. 10276
KANTOOR VAN DIE STAATSPRESIDENT STATE PRESIDENT'S OFFICE
No.l163. 13Junie 1986 No.l163. 13June 1986
Hierby word bekend gemaak dat die Staatspresident sy ~oedkeuring geheg bet aan die onderstaande Wet wat llifrby ter algemene inligting gepubliseer word:- -. 52 van 1986: Wysigingswet op Doeane en Aksyns,
1986.
It is hereby notified that the State President has assented to the following Act which is hereby published for general information:-
No. 52 of 1986: Customs and Excise Amendment Act, 1986.
Please note that most Acts are published in English and another South African official language. Currently we only have capacity to publish the English versions. This means that this document will only contain even numbered pages as the other language is printed on uneven numbered pages.
GOVERNMENT GAZEITE, 13 JUNE 1986 No.10276 3
CUSTOMS AND EXCISE AMENDMENT ACT, 1986 Act No. 52, 1986
GENERAL EXPLANATORY NOTE:
[ ] Words in bold type in square brackets indicate omissions from existing enactments.
Words underlined with solid line indicate insertions in existing enactments.
ACT To amend the Customs and Excise Act, 1964, so as to make
special provision in regard to the appointment of places of entry for the Republic; to make other provision regarding goods imported by post; to provide further for the manufac- ture of excisable goods and the collection of excise duty; to further regulate the liability for duty on excisable goods, sales duty goods and imported goods; to make further pro- vision regarding the operation of the determination by the Commissioner for Customs and Excise of the classification of goods with reference to the duty payable thereon; to further regulate the imposition of anti-dumping duties; to make fur- ther provision regarding the operation of the determination by the Commissioner for Customs and Excise of the value of imported goods for customs duty purposes; to further regu- late rebate of duty in respect of certain goods entered for use in certain activities; to provide further for liability for duty arising after entry of certain goods under rebate of duty; to increase certain penalties and create or amend certain of- fences; to make further provision regarding the registration of certain motor vehicles; and to provide for the furnishing of certain information regarding the compilation and tabulation of certain statistics; for the continuation of certain amend- ments of Schedules Nos. 1, 3, 4, 5 and 6 to the said Act; and for the extension and commencement of certain rebates; and to provide for matters connected therewith.
(English text signed by the State President.) (Assented to 5 June 1986.)
BE IT ENACTED by the State President and the Parliament of the Republic of South Africa, as fo!lows:-
1. Section 6 of the Customs and Excise Act, 1964 (hereinafter referred to as the principal Act), is hereby amended by the in-
S sertion after subsection (1) ofthe following subsection: "(1A) Any place outside the Republic may be deemed by
the ommiss10ner to be a place of entry for the Republic through which goods may be imported or exported, where goods may be landed for transit or coastwise carriage or
10 where goods may be entered for customs and excise pur. poses.". -
2. Section 10 of the principal Act is hereby amended by the substitution for subsection (2) of the following subsection:
"(2) For the purposes of subsection (1), a place outside 15 the Republic [appointed in terms of this Act as] deemed by
the Commissioner under section 6 (1A) to be a place of en-
Amendment of section6of Act 91 of 1964, as amended by section 2 of Act 71 of 1975.
Amendment of section 10 of Act 91 of 1964, as amended by section·Z of Act 57 of 1966.
GOVERNMENT GAZETIE, 13 JUNE 1986 No.10276 5
CUSTOMS AND EXCISE AMENDMENT ACT, 1986 Act No. 52, 1986
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try for goods consigned to the Republic, shall be deemed to be a place in the Republic in respect of goods consigned to such place for removal to the Republic overland.".
3. Section 13 of the principal Act is hereby amended- ( a) by the addition to subsection (3) of the following para-
graph, the existing subsection becoming paragraph (a) thereof:
"(b) Notwithstandin an hin contained in subsection (1), any goods imported by post by such class of addressee, or any goods imported by post and of such class or kind, as may be. specified by the Com- missioner after consultation with the Postmaster- General, shall be entered at a customs and excise office before a Controller."; and
(b) by the addition of the following subsections: "(5) Notwithstanding anything contained in subsec-
tion (1) or in any other law but subject to the provis- ions of subsection (3), any person importing goods by post shall submit the invoice in respect of such goods to the postmaster concerned, and no person shall receive, remove, take, deliver or in any manner deal with or in such goods unless the correct duty has been paid to that postmaster.
(6) Any postmaster may at any time detain any im- ported postal item under his control and cause such postal item to be removed to the Controller, who may in his discretion examine such postal item, and if the goods therein are found not to agree in all respects with the particulars relating to the value, description or quantity appearing on the form or' label referred to in subsection (1) or the invoice concerned, such goods shall notwithstanding anything to the contrary in any other law contained be liable to forfeiture.".
Amendment of section 13 of Act 91 of 1964, as amended by section 3 of Act 57 of 1966, section 5 of Act 105 of 1969, section 2 of Act 112 of 1977 and section 3 of Act 101 of 1985.
4. The following section is hereby substituted for section 36A Substitution of 35 of the principal Act: section 36A of
Act 91 of 1964, "Specirupro- 36A. (1) Every manufacturer of sales duty goods asinsertedby ~~~;;:t'~f ;;o;;.r,_;;e.;;x;;.cl::;.s;:a.:,bl;;e;..gso;;,o;..d::s:....:!sp!:..e;.;c;.;;ifi::;e;;..d;;.,.;;in;;...;;S;,;e..;;c,;;ti;.;;o.;;n;...;Br-;o;.;;f;...;P;...;art=i-2;..o~f ~~~fglJf~~69 . manufacture Schedule No. 1, every owner of sales duty goods or ~~~~;~~uty excisable goods specified in Section B of Part 2 01
40 goods Schedule No. 1 manufactured for him partly or whol- specified in Section B of ly from materials owned by such owner, and every Part2 of manufacturer of and dealer in pearls, precious and ~:.et~:d semi-precious stones, precious metals, rolled pre- collection of cious metals or articles containing or manufactured
45 sales duty or of such pearls, precious and semi-precious stones, ~;~~fi~d'l~ precious metals or rolled precious metals (excluding Section B of imitation jewellery), shall license his premises as a Part 2 of special customs and excise warehouse for sales duty Schedule purposes or for purposes of excise duty specified in
50 No.1. Section B of Part 2 of Schedule No. 1 in terms of the provisions of this Act, and no such manufacturer, owner or dealer shall manufacture or deal in or with sales duty goods or excisable goods specified in Sec- tion B of Part 2 of Schedule No. 1 unless he has so li-
55 censed his premises: Provided that the Commissioner may in his discretion and to the extent he deems fit, exempt, on the conditions imposed by him in each case, any such manufacturer, owner or dealer from the requirements of this Act.
GOVERNMENT GAZETTE, 13 JUNE 1986
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CUSTOMS AND EXCISE AMENDMENT ACT, 1986
(2) Notwithstanding anything to the contrary in this Act contained-
(a) where the value added by any process in the manufacture of sales duty goods or excisable goods specified in Section B of Part 2 of Sched- ule No. 1 is, in the opinion of the Commissioner, low in relation to the manufacturer's selling price of such goods, or where any process in the manufacture of sales duty goods or excisable goods specified in Section B of Part 2 of Sched- ule No. 1 presents in his opinion exceptional dif- ficulties in the collection of sales duty or excise duty specified in Section B of Part 2 of Schedule No. 1 in respect of such goods, the provisions of ~ction (1) shall apply, and due entry of such goods shall be effected, at such stage in the manufacture of the said goods as he may in his discretion determine, and the processes which shall be deemed to be included for the purposes of calculating the value for sales duty purposes or for purposes of excise duty specified in Sec- tion B of Part 2 of Schedule No. 1 of such goods shall be as determined by him;
(b) the Commissioner may, subject to such con- ditions as he may impose in each case-
(i) where the production and disposal of any sales duty goods or excisable goods specified in Section B of Part 2 of Schedule No. 1 are performed by different persons, ;;-;;der other circumstances rendering it expedient in his opinion to do so, issue one licence under the provisions of this Act in respect of the premises of two or more per- sons concerned, and thereupon each such person shall be jointly and severally liable for the sales duty or excise duty specified in Section B of Part 2 of Schedule No. 1 on all the sales duty goods or excisable goods specified in Section B of Part 2 of Schedule ·No. 1 concerned, any one paying, the other ~ers to be absolved pro tanto;
(ii) include in a special customs and excise warehouse licence issued under this Act in respect of the premises of any manufacturer of sales duty goods or excisable goods specified in Section B of Part 2 of Schedule No. 1, any warehouse, depot, agency, braiiCii' or other storage place approved by the Commissioner and in which any such goods owned by such manufacturer are stored, and thereupon such goods so stored shall, for the purposes of this Act, be deemed to be in the licensed special cus- toms and excise warehouse of such manu- facturer, and the licensee concerned shall be liable as such in all respects for compli- ance with the requirements of this Act and for the sales duty or excise duty specified in
No.10276 7
Act No. 52, 1986
GOVERNMENT GAZETTE, 13JUNE 1986
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CUSTOMS AND EXCISE AMENDMENT ACT, 1986
Section B of Part 2 of Schedule No. 1 on such goods so stored;
(iii) in such circumstances as he may deem expe- dient, license the premises of any dealer in sales duty goods or excisable goods specified in Section B of Part 2 of Schedule No. 1 as a special customs and excise ware- ~ under the provisions of this Act, and thereupon such dealer shall comply with the requirements of this Act relating to the col- lection of sales duty or excise duty specified in Section B of Part 2 of Schedule No. 1 on such sales duty goods or excisable goods specified in Section B of Part 2 of Schedule ~ as the Commissioner may determine, and be liable for the sales duty or excise duty specified in Section B of Part 2 of Schedule No. 1 on such goods;
(iv) make such temporary or permanent adjust- ment to the sales duty value of any sales duty goods or excise duty value of excisable goods specified in Section B of Part 2 of Schedule No. 1 as he may deem reasonable in circumstances which are in his opinion exceptional.
(3) Sales duty goods or excisable goods specified in Section B .of Part 2 of Schedule No. 1 manufactured in the Republic by any natural person for his own use and not for sale or disposal and in circumstances which. in the opinion of the Commissioner· do not constitute a business venture, may, subject to such conditions as he may impose in each case, be exemp- ted by the Commissioner from the payment of sales duty or excise duty specified in Section B of Part 2 of Schedule No. 1 thereon.
( 4) Sales duty goods or excisable goods specified in S.ection B of Part 2 of Schedule No. 1 manufactured in the Republic by any other person, or any class or kind of such goods, may, subject to such conditions as the Minister may impose, be exempted by the Commissioner from the payment of sales duty ~ cise duty specified in Section B of Part 2 of Schedule ~thereon if-
( a) the average value for sales duty purposes .2!...f2! purposes of excise duty specified in Section B of Part 2 of Schedule No. 1 of such goods or such class or kind of such goods has during such period or periods as the Minister may deter- mine, not exceeded such amount as the Minister may determine; or
(b) the value for sales duty purposes or for puryoses of excise duty specified in Section B of Part 2 of Schedule No. 1 of such goods or such class or kind of such goods is in the opinion of the Com- missioner not likely to exceed the amount refer- red to in paragraph (a) during one calender year; or
(c) such circumstances as may be prescribed by regulation apply.".
No.10276 9
Act No. 52, 1986
GOVERNMENT GAZEITE, 13JUNE 1986 No.10276 11
CUSTOMS AND EXCISE AMENDMENT ACT, 1986 Act No. 52, 1986
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5. Section 44 of the principal Act is hereby amended- Am~ndment of (a) by the .substitution for subsection (8) of the following ~~:~In :r41~~.
subsectiOn: · as amended by "(8) The manufacturer, owner, seller or purchaser of section 10 of
any excisable goods or sales duty goods shall, subject to Act_95 of1965, the provisions of Chapter VII, be liable for the duty on ~ct~f 5f ~~66 such goods, and his liability shall continue until such se~~ion ~6 of ' goods have been duly entered and the duty due thereon Act 105 of 1969, paid."; section 7 of
(b) bybthe . insertion after subsection (8) of the following ~~Z}n ~f ~j75 • su section: Act 112 of 1977
"(8A) Notwithstanding anything to the contrary in sections of ' this Act contained, any person who owns, purchases, Act 110 ?f 1979
. k d 1. d I . h . and sectiOn 3 of removes, receives, ta es, e tvers or ea s Wit or m Act 89 of 1984. any imported or excisable goods which should have been duly entered, in terms of any agreement, for home consumption in any territory with the govern- ment of which such an agreement has been concluded under section 51, shall be liable for the duty on such goods brought into the Republic from such territory, and if the question arises whether such goods have been duly entered for home consumption it shall be pre- sumed, unless the contrary is proved, that such goods have not been so entered, and such goods shall be sub- ject to the provisions of this Act as if they were goods which have, contrary to the provisions of subsection 47A (1), not been duly entered for home consumption in the Republic.".
6. Section 47 of the principal Act is hereby amended by the 30 addition of the following subsection:
"(11) Notwithstanding the provisions of subsection (10),
Amendment of section 47 of Act 91 of 1964, as amended by section 11 of Act 95 of 1965, section 17 of Act 105 of 1969, section2 of
any determination made under subsection (9) (a) following upon an inspection of the books or documents of any im- porter or manufacturer, shaii be deemed to have come into
35 operation, in respect of the goods in question entered for customs and excise purposes, two years prior to the date on which the inspection commenced.".
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7. Section 56 of the principal Act is hereby amended- ( a) by the substitution for subsection (lA) of the following
subsection: "(lA) The Minister may, in respect of any class or
kind of imported goods on which a provisional charge has been imposed under section 57 A, so amend Sche- dule No.2- . (a) with effect from [a date not more than three - months prior to the date with effect from which
that provisional charge has been imposed] the date from which that provisional charge has been im- posed; or
(b) with effect from a date not more than three months prior to the date with effect from which that provisional charge has been imposed if he is satisfied that- (i) such goods have been dumped, as contem-
plated in subsection (2), repeatedly, and have caused material injury to an established indus- try in the Republic; or
(ii) the importer should have been aware that the exporter is so dumping and such dumping would cause such injury and the Minister is of
Act 7 of 1974, section 7 of Act105 of 1976, section 10 of Act 112 ofi977, section 6 of Act 110 of 1979, section9 of Act 98 of 1980 and section 8 of Act 86 of 1982.
Amendment of section 56 of Act 91 of 1964, as substituted by section 16 of Act 112 of 1977 and amended by section4 of Act 93 of 1978 and section 4 of Act 89 of 1984.
GOVERNMENT GAZETTE, 13JUNE 1986
CUSTOMS AND EXCISE AMENDMENT ACf, 1986
opinion that the dumping operates to such. ani extent in such quantities and for such short period that in order to prevent such dumping, he deems it necessary so to amend Schedule
5 ~.";and (b) by the addition to paragraph (b) of subsection (2) of
the following subparagraph: "(iii) the highest comparable price for identical or com-
parable goods when exported from any other terri- 10 tory to the Republic in the ordinary course of
trade; or".
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8. Section 65 of the principal Act is hereby amended- ( a) by the insertion of the following subsection after sub-
section (7): "(7A) Notwithstanding the provisions of subsection
(7), any determination made under subsection (4) (a) following upon an inspection of the books or docu-
. ments of any importer shall be deemed to have come into operation in respect of the goods in question en- tered for customs purposes, two years prior to the date on which the inspection commenced."; and
(b) by the substitution for paragraph (a) of subsection (8) of the following paragraph:
"(a) Notwithstanding the provisions of subsections (1) and (4), the value for the purposes of the duty specified in SeC