Customs and Excise Amendment Act
, REPUBLIC OF SOUTH AFRICA
'GOVERNMENT GAZETTE
STAATSKOERANT
. VAN DIE REPUBLIEK VAN SUID-AFRIKA
Registered at the Post Office as a Newspaper As ' n Nuusblad by die Poskantoor Geregistreer
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., . · . . · !·• ~ ; ~ CAPE T~\YN; 23)UNE .19Y8 · .. . -···
. -·· ___ KAAPSTAD, 23 JtJNI~ .1?78 ' :· ' " ' I
,". •, .
r '' • ; [No. 6075 · .· '•
DEPARTMErfT. OF Till~ PRI~1E MINIS~R. > :·; ... ~· . ·D~~TEMENT VAN DIE EERSTE MINISTER ' · : •' 'I ' : :
No. 1302.
, .. . ' · . . '
23 1tme.19i8. · No. ~lJ02. ) '
23 Junie 1978.
It is hereby notified that the State President has assented to ... · Hierby word bekend. gemaak dat die Staats president sy the following . Act which . is hereby . published for general goedkeuring geheg het aan die onderstaande Wet wat hierby information:- . ·. : . >, · , ... ~ · · · , : .. .· ter algemene inligting gepubliseer word:-.. No. 93 of 1978: Customs and Ex~ise Amend~ent A~t, 1978. No . . 93 van 1978: Wysigingswet . op Doeane en Aksyns,
. ' . 1978. . .
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GOVERNMENT GAZEITE, 23 JUNE 1978 No. 6075 3
CUSTOMS AND EXCISE AMENDMENT ACT, 1978. Act No. 93, 1978
.. GENERAL EXPLANATORY NOTE:
[ J Words in. bold type in' square brackets indicate omi~sions from · existing enactments.
Words underlined with solid line indicate insertions in existing enactments. · · ·. ·
To amend the Customs and Excise Act, 1964, so as to further regulate the production or documents· relating to im-
. ported goods and entries; to· provide for the amendment of Schedule No. 2 to the said Act with retrospective effect, for establishing. the value for customs duty purposes of certain Imported • goods, .. for · establishing · the value for excise duty purposes of certain goods manufactured in the Republic and for establishing the value for sales duty purposes of certain goods manufactured in the Republic; to empower the Secretary for Customs and Excise to pay certain drawbacks of customs duty and to allow certain deductions from the dutiable· quantity of .certain fer- mented beverages manufadured in . the Republic; to further regulate . _the non-declaration of certain goods; to increase· the jurisdiction of magistrates~. courts in respect of certain proceedings under the said Act; to regulate the disposal of certain unclaimed goods; to alter the circum- stances in which certain .goods may be destroyed and ships or vehicles may be detained; ·and to provide for the
·continuation of certain amendments of Schedules Nos. 1 · to 7 to the said Act; and to provide for matters connected therewith. · · · · · : · ·
(English text signed by the State Presidellt.) · (Assented to 16 June .1978;)· · ·
. .
BE IT ENACTED by the State President, the .Senate and the ·. . , House of Assembly of the Republic of South Africa, as follows:- ·
. . . . ~ . 1. Section 39 of the Customs and Excise Act, 1964 (hereinafter Amendment of 5 referred to as . the principal Act) is hereby amended ·by the section 39 of
· ·· ' · Act 91 of 1964 . substitution for paragraph (c). of subsection (1) of the following as amended by'
paragraph: . . · . :. . . i · section 1 of
10
15
"(c) The said person shall further produce the [bill of lading Act 85 of 1968 . or . other documents of . title] transport docu- and section 14 of
h h ~
1 . Act 105 of 1969 .
. ment or sue ot er document m 1eu thereof as may be approved by the Secretary, invoices [in the prescribed ". .. " , .· . form J as ·prescribed, . shipper's statement . o~ · expenses incurred by him, copy . of the confirmatio'n . of sale or other contract of purchase and sale, importer's written clearing instructions and such other. documents relating to such goods as the Controller may require in each case
. and answer all such . questions relating to such·, goods as . may be put to him by the Con~ller. ".. :· . - : ·
! . . 2. · Section 40 of the principal Act is hereby amended by the Am:ndment of 20 substitution for paragraph (d) of subsection (I) o~the following ~~:~~r ~? fJ64,
paragraph: · · · · · ' ·. · · " · · ··' • . : .- as amended by ."(d) . in the case of goods purchased by or sold, consigned or section 9 of
disposed of to any person in ·the Republic, a correct and Act 95 of 196S, .,
GOVERNMENT GAZETIE, 23 JUNE 1978 No, 6075
CUSTOMS AND EXCISE AMENDMENTACT,' 1978. · Act No. 93, 1978
: sufficient invoice thereof, [in th' prescribed form] as section 6 of ;prescribed,.hils been produced to the Controller;". - ~:J ~;c~~~~7~f
: . -.· .. : .~ 1·; -- ··.'' .· :. :· ,, · Act105of1976.
·, : · . . . . : ·· ... ' ' . : - . .... - : . -, . • 3. Section 41 of the principal Aci ishereby amended by the Amendment of substitution for paragraph '(a) of subseciion' (4)of the following section 41 of
5 paragra h• · • .· · · . · ·. · ·· · ' · · ·· · · Act 91 of 1964, . · "(al An J,irticuiars' necessru).· to make a valid. ehtry anct an !!c~~~:t~t~;d by
. partic~l~s in ~e'spect C?f . the normal, price or of any Act 85 of 1968 comm1ss1on, d1scount, cost,: charge, .expense, royalty, and _amended by f · h d · ' dra. b k · f · d b · · · · sect1on 15 of re1g t.' uty, t~, w ac , re t;n , re ate, remiSSIOn or Act lOS of 1969
10 . other mformatJon whatever. wh1ch relates to and has a and section 6 of ':\bearing on' such 'price · [(including any· information Act 112 of 1977.
required to be given in ariy prescribed certificate of value)] shall be, declared by the exporter in any
,: . . prescribed invoice [or certificate] in, respect of any 15 . ' . · imported goods and such·particular8 shall, except where
.i .. : •. : • .• : the· Secretary :otherwise determines, relate to• the final · · ·ainount of such. normal price. or commission,: discount,
. •COSt; charge, expense; royalty;. freight, , duty,. tax, draw- back, refund, rebate or remission and to the final
20 · . , p~iculars or information. regarding such goods.". · ' • • - ~ · . · • . .'' • _, ~ ' ~ ; • ' - . . . .. l . . .• :
· 4. Section 56. of the principal Act is • hereby amended by the Amendment of insertion after subsection (1) of.: the following subsection: section 56 of
· "(lA) Th M' · · · f 1 k' d fAct 91 of 1964 . . .. : .. . e mtster may, m res ect o any c ass or m o as substituted by imported · goods on which a · provisional charge ·has been section 16 of imposed under section 57 A, so amend Schedule No. 2 with Act 112 of 1977.
'. effect from a date' not. more than . three months' prior to the 25
date with effect from which that provisional'charge has been .imposed.". ·:· ·. ·· ... , .. ··:>.·: .: ·.· .... .. ""• · ,; , . ,, ' · ' ' · ' >.
~- :. I . ~ . ~ . ' .- • , r ; ,,/ • ,.".' ' '
5. Section 65 of the principal Act ' is hereby. amended by the Am~ndme~t of 30 addition of the following. subsection:· ' ' . . . ..• ' .•.. ' ' sec!Jon 65 of
. . .. ·· .· · · · · . Act 91 of 1964 , ,, ''(6) (a) Notw1thstandm the rov1s1ons of subsectiOns (1) as amended by'
· · and (4), the value for customs ,duty , purposes of any section 5 of imported goods specified in · Section B .. of Part 2 of Act _85 of 1968,
,. .: Schedule No. : i ;(other than . pearls; · precious arid A~:'fol~f0{969 35 : semi-precious . stones, precious" metals, rolled precious and section 20 of
•· metals -or ·artiCles containing or manufactured of such Act 112 of 1977.
40
45
·• ·. :: pearls; .·precious and. : semi-precious stones, precious ' metals or rolled precious metals entered' under Schedule ·· No. 4)shall bethe normal price thereof plus 15 per cent ·'of · sllch . price; :plus ·,any · non~rebiited customs duty
·" ·.payable in 'terms of ·part 1 of· Schedule No. 1 on such goods,.. but excluding the customs duty specified in the said Section B of Part 2 Of Schedule No. 1 on such goods. · · : ·. ... · ··· :·
(b) The provisions of subsection (3) or (4) of section···70 shall mutatis mutandis apply to the calculation .o determination·of'the value for customs duty purposes o any · such imported : peru:ls, · precious and· semi-preCious
50 .. stones, precious me~s. rolled precious metals . o
. ·. . articles · containing .' oi'. manufactured. of such pearls, ; . precious ; and semi-precious stones, precious metals or • rolled precious metals.'',. :: · ' ·
' , .. _i. !J '
; ~. i."~ . • '
. ' . . : , / - - . · I • .. , ,· ) ; . , . ; :, • , .' ~ ~ · .. • :r . . • '
6. Section 69 of. the principal Act-is .. hereby amended by the l\,{llendment of · addition of the following_ subs~ction: ;, ; ' .. : : .- . . . sect ion. 69of . . .
55 : ~. ~ 4 a Notwithstandin the rovisions of subsections 1 ~~~~9g:· . · and (2), the value for excise duty purposes of any goods section 22 of . . manufactured in the Republic and specified in Section B Act Jos o: 1_969:· of Part 2 of Schedule No. 1 (other than pearls, precious
.. and semi-precious stones, 'precious metals, ' rolled pre- 60 . . . . cious metals ; or articles containing; or-manufaCtured 0
:' · such pearls, precious arid semi~precious ·stones, precious · · · · · · ,. ·metals or rolled precious metals), shall. be the value fo
. . ' .-. ' - ..- . : . - ~ ~
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GOVERNMENT GAZETIE, 23 JUNE 1978 No. 6075
CUSTOMS AND EXCISE AMENDMENT ACT, 1978.
excise ·duty . purposes of • such goods calculated or determined in terms of subsection (1) or (2), plus any non-rebated excise duty payable .in terms of Section A
Act No. 93, 1978 ·
'of Part 2 of Schedule No. 1 on such goods. . 5 (b) The provisions: of subsection (3) or (4) of section 70
· shall mutatis ·mutandis apply to . the calculation or determination of the . value for. excise duty purposes o any such pearls;· precious and semi-precious stones, precious . metals, . rolled precious . metals or articles
10 containing or manufactured of such pearls, precious and semi-precious stones·, precious metals ·or rolled precious . metals.':. · ·
7. (1) Section 70 of the principal Act is hereby amended- . Am~ndment of (a) by the .su~stitution for subsection (2) of the following ~~~~f ~? fJ64,
15 ' · subsection. · · . . · as inserted by · "(2) The value for. sales duty purposes of any goods section 23 of
manufactured in the Republic, other than goods entered Act 105 of 1969 · in terms of sales duty item 144.00 except under tariff and _amended by
· . . ' - sectiOn 9 of ·heading 7Ll6 thereof;·of Schedule_ No. ·1 .• shall be the Act 105.of 1976
20 value for excise duty purpOses of such goods, calculated and sect1on 23 of . or determined in terms of'section 69 as jf they were Act 112 of 1977•
excisable goOds, plus ' any' non-rebated .· excise duty on such goods not included in the 'price of such goods, but· excluding the sale.s duty on such goods."; .
25 (b) . by the substitution in subsection ·. (3) . for the words . preceding paragraph (a) of the following words: .
"(3) The' value for ·sales duty purposes of any imported goods entered in terms of. item 709.01 of Schedule No. 7 and any go()ds . manufactured . in the
30 Republic and entered in terms of sales duty item 144.00, except under tariff heading 71.16 thereof; of Schedule No. 1, shall be_;_"; and ·
(c) by the substitution for paragraph (a)ofsubsection (4) of the following paragraph: .
35 . "(a) whenever any imported goods entered in teryns of item 709.01 of Schedule ! No . . 7 or any goods manufactured in the Republic .and entered in terms
. of , sales duty item : 144.00, .: except under tariff heading 71.16 thereof, ofSchedule No. 1, are sold
40 ' in . such circumstances that. tlie . value thereof for sales duty purposes cannot be calculated in terms of . subsection (3), the Secretary may determine a value which shall, subject ·to a . right of appeal to the Minister, be deemed to be the value for sales duty
45 purposes of such goOds:". · . ·. · . (2) Subsection (1) shall be deemed to have come into'operation
· on 1 October 1977. · · · · · ·. · · "
50
55
60
8~ Section 75 of the principal -Act is hereby am~nded-· ·- . Amendment of (a) . by the su~stitution. for the proviso to subsection (7) of ~~:i~f ~i fJ64
th~,follo~mg proviso: . ' · · as amended by' Provided that the Secret rna , in res ect of an section 13 of
class or kind of goods specified in any item of Part 1 o Act 95 of 1965." . · section I 0 of . : · ··
.· Schedule No .. 5 and used . in the manufacture of any Act 57 of 1966, · goods marketed in the Republic, pay . any drawback to section 8 of the extent : stated . in such : item, .where goods o Act 85 of 1968; · comparable class, kind, quality and quantity . and . manu- section 24 of · · · factured or produced· in the Rep~blic have· been used in ~~~i~~5 t~r69• the manufacture of any goods exported."; and·. . . . : .. Act 103 of 1972,
(b) by the ins~rtion after pa:agraph (c) of subsection (18) of ~~tiz~ ;rot973, the followmg paragraph. . . . . . · . : · · . . . • · : . section 9 of ·
.'.'(c A) in the case of any. fermented apple, pear or orange Act 71 ~fl975 · . beverane manufactured · in . the Republic 0 5 per and sectton 27 of
!:: , · - ' • ' ·Act 112 of 1977. cent of the quantity so manufactured on·Which duty
· is paid;" . · · .,
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GOVERNMENT GAZETTE, 23 JUNE 1978 . No. 6075 9
CUSTOMS AND EXCISE AMENDMENT ACT, 1978. .Act.No; 93, 1978 ,
: 9. The following section is hereby, substituted.for section 81 of Sub~titution of the Pn'ncJ'pal ·Act· · · , section 81 of . · • '·'· : ··. · ·· .. '•!• ·.:· .. Act 91 of 1964. "No~~ ~ · 81. ··Any person' wh'o tis asked · ·by an officer declaration . whether he has] fails to deClare any dutiable goods
5 of goods. or goods the importation or exportation of which is prohibited or restricted under any law and which he has upon his person or in his possession, [and denies iiT or makes any statement . for customs or excise purposes as . to any dutiable goods or prohibited or
10 , restricted goods upon his person orin his possession from which any dutiable goods or prohibited· or restricted goods are omitted, shall, if any such goods are discovered to be or to have been upon his person or in his possession at the time of the [denial]
15 failure, or of the statement, be guilty of an offence and liable on conviction to a fine not exceeding two thousand rand or treble the value of the goods in question, whichever is the greater, or to imprisonment for a period not exceeding two years, or to both such
20 fine and such imprisonment, and the goods in question and any other goods contained in the same package as well as the package itself shall be liable to forfeiture.''.
10. Section 95 of the principal Act is hereby amended by the Amendment of · 25 addition of the following subsection: section.95 of
"(3) Notwithstanding anything to the contrary in any other Act 91 of 1964• •-;..;_..;..;.;;.;.;~~=;:;;.~-~~-~;;.t;-~;;_;;;,;;..~;;,;;.;;;;;,.,:.~~~~::.;;;. as amended by
law contained, a magistrate's court shall have jurisdiction to section 16 of give judgment for any amount claimed under this Act, Act 85 of 1968· together with the costs of obtaining such judgment.''.
30 11. Section 107 of the principal Act is hereby amended by the Am~ndme~t of additio~ of the fo~lowing paragraph to subsection (1), the existing ~~t~~9~ ~?;~£.. subsection becommg paragraph (a) thereof: . as amended by - "(b) Any goods remaining in the custody or under the control section 20 of
35 o the epartment a ter exp1ry o a peno o ays Act 85 ~f 1968 fi h d f d h f b d and section 31 of rom t e ate o . ue entry t ereo , may e remove by Act 10s of 1969. the Controller to the State warehouse or .other place indicated by the Controller; and may thereupon be disposed of in terms of section 43 (3).". ·
12. ·Section 109 of the principal Act is hereby amended by the Am~ndment of 40 substitution in subsection (1) for the words preceding paragraph ~ch9~ ~~~£.
(a) of the following words: . ct 0 • "(1) If in the opinion of the Secretary it is necessary for
the safeguarding of public health or for the safety of the public or the State, he may at any time, and at the expense
· 45 and· risk of the importer, ·exporter, owner, master or pilot concerned, according as the Secretary may determine-''.
13. (1) Every amendment of Schedules Nos. 1 to 7 to the Cont!nuation of · principal Act made under section 48 (1) or (2), section 55 (2) or certam amendments
(3), section 56 (1) or section 75 (15) of the principal Act l?rior to ~o~c~e~ou~s 50 27 January 1978, shall not lapse by virtue of the provistons of to Act 91
section 48 (6), 56 (7) or 75 (16) of the principal Act. of 1964, (2) The amendments of Schedules Nos. 1 and 6 to the principal as 8!llcnf9d ~Y
Act made under sections 48 (1) and (2) and 75 (IS) ofthe principal ~~:·9~ of f965 Act by Government Notices Nos. R.633 to R.637 of 30 March section 15 of '
55 1978, shall not lapse by virtue of the provisions of section 48 (6) Act.57 of 1966, or 75 (16) of the principal Act. · · section 2 of
(3) Th d . d . b . (2) . . f Act 96 of 1967, . e amen ments ment10ne tn su section , m so ar as section 22 of they relate to tariff items 104.15.20, 104.15.60 and 104.15.80 of Act 85 of 1968, Part 2 of Schedule No. l to the principal Act, shall apply to the section 37 of
60 goods concerned which were in stock in licensed customs and Act _105 of 1969, excise warehouses on 30 March 1978 and which had not yet been ~~:·93 ~t[970 removed from such warehouses on the said date.· section 2 of '
Act 89 of 1971,
. GOVERNMENT GAZETTE, 23 JUNE 1978 No. 6075
CUSTOMS AND EXCISE AMENDMENT ACT, 1978. Act No •. 93, 1978
(4) Government Notice No. R.689 of 29 April 1977, in so far as ~ection 12 of it relates to tariff heading No. 85.00 (1) in item 411.00 ofAct.103of1972, · . . secllon 6 of Schedule No. 4 to the pnnctpal Act, shall be deemed to have Act 68 of 1973 come into operation on 7 March 1973. · section 3 of ' · Act 64 of 1974,
section 13 of Act 71 of 1975, section 13 of Act 105 of 1976 and section 38 of Act 112 of 1977.
5 14. This Act shall be called the Customs and Excise Short title. Amendment Act, 1978.
11