CUSTOMS AND EXCISE ACT 91 OF 1964 as amended by

CUSTOMS AND EXCISE ACT 91 OF 1964

[ASSENTED TO 27 JULY 1964]

[DATE OF COMMENCEMENT: 1 JANUARY 1965]

(English text signed by the State President)

as amended by

Customs and Excise Amendment Act 95 of 1965

Customs and Excise Amendment Act 57 of 1966

Customs and Excise Amendment Act 96 of 1967

Customs and Excise Amendment Act 85 of 1968

South-West Africa Affairs Act 25 of 1969

Customs and Excise Amendment Act 105 of 1969

Customs and Excise Amendment Act 98 of 1970

Customs and Excise Amendment Act 89 of 1971

Customs and Excise Amendment Act 103 of 1972

Customs and Excise Amendment Act 68 of 1973

Customs and Excise Amendment Act 7 of 1974

Parliamentary Service Act 33 of 1974

Publications Act 42 of 1974

Second Customs and Excise Act 64 of 1974

Customs and Excise Amendment Act 71 of 1975

Customs and Excise Amendment Act 105 of 1976

Customs and Excise Amendment Act 12 of 1977

Second Customs and Excise Amendment Act 112 of 1977

Customs and Excise Amendment Act 93 of 1978

Customs and Excise Amendment Act 110 of 1979

Customs and Excise Amendment Act 98 of 1980

Customs and Excise Amendment Act 86 of 1982

Customs and Excise Amendment Act 89 of 1983

Customs and Excise Amendment Act 89 of 1984

Customs and Excise Amendment Act 101 of 1985

Customs and Excise Amendment Act 52 of 1986

Transfer of Powers and Duties of the State President Act 97 of 1986

Customs and Excise Amendment Act 84 of 1987

Customs and Excise Amendment Act 69 of 1988

Liquor Products Act 60 of 1989

Customs and Excise Amendment Act 68 of 1989

Customs and Excise Amendment Act 59 of 1990

Customs and Excise Amendment Act 111 of 1991

Customs and Excise Amendment Act 61 of 1992

Customs and Excise Second Amendment Act 105 of 1992

Customs and Excise Amendment Act 98 of 1993

Customs and Excise Amendment Act 19 of 1994

Customs and Excise Amendment Act 45 of 1995

Customs and Excise Amendment Act 44 of 1996

Board on Tariffs and Trade Amendment Act 16 of 1997

Taxation Laws Amendment Act 27 of 1997

South African Revenue Service Act 34 of 1997

Taxation Laws Amendment Act 30 of 1998

Taxation Laws Amendment Act 32 of 1999

NOTE: (1)

Users are advised to consult the Amendment Acts with regard

to the commencement dates of the various provisions.

(2)

Schedules 1 to 6 inclusive and Schedule 8 are not reproduced,

but are available from the Office of the Commissioner of

Customs and Excise. Schedule 7 was deleted by s. 47 of Act

59 of 1990.

ACT

To provide for the levying of customs and excise duties and a surcharge;

for a fuel levy, the prohibition and control of the importation, export or

manufacture of certain goods; and for matters incidental thereto.

[Long title substituted by s. 40 of Act 112 of 1977, by s. 41 of Act 84 of 1987 and

by s. 42 of Act 59 of 1990.]

ARRANGEMENT OF CHAPTERS AND SCHEDULES

Chapter or Schedule Subject

1

1A-5

Sections

CHAPTER I. Definitions

CHAPTER II. Administration, general duties and powers of

Commissioner and officers, and application of Act

6-18A CHAPTER III. Importation, exportation and transit and coastwise

carriage of goods

19-37 CHAPTER IV. Customs and excise warehouses; storage and

manufacture of goods in customs and excise warehouses

38-54 CHAPTER V. Clearance and origin of goods; liability for and payment

of duties

55-57A CHAPTER VI. Anti-dumping, countervailing and safeguard duties

58-59 CHAPTER VII. Amendment of duties

60-64C CHAPTER VIII. Licensing

65-74A CHAPTER IX. Value

75-77 CHAPTER X. Rebates, refunds and drawbacks of duty

78-96 CHAPTER XI. Penal provisions

96A-122

CHAPTER XII. General

[Schedules 1 to 6 inclusive and 8 are not included in this work.

Schedule 7 was deleted by s. 47 of Act 59 of 1990.]

Schedule 9.

Laws repealed.

CHAPTER I

DEFINITIONS (s 1)

1

Definitions

(1) In this Act, unless the context otherwise indicates, any reference to

customs and excise or matters relating thereto shall be deemed to include a

reference to surcharge and fuel levy or matters relating thereto, and'agricultural distiller' means any owner or occupier of a farm in the

Republic who(a)

is licensed to keep a still on such farm; and

(b)

is licensed to distill spirits exclusively from prescribed fresh fruit

grown by him on such farm; or

[Definition of 'agricultural distiller' substituted by s. 1 (b) of Act 59 of 1990, by s. 1

of Act 19 of 1994 and by s. 57 of Act 30 of 1998.]

'Collector' ......

[Definition of 'Collector' deleted by s. 1 (1) (a) of Act 57 of 1966.]

'Commissioner' means the Commissioner for the South African Revenue

Service;

[Definition of 'Commissioner' inserted by s. 1 (1) (a) of Act 98 of 1980 and

substituted by s. 34 (1) of Act 34 of 1997.]

'common customs area' means the combined area of the Republic and

territories with the governments of which customs union agreements have been

concluded under section 51;

[Definition of 'common customs area' inserted by s. 1 (1) (b) of Act 84 of 1987.]

'container depot' means any container depot contemplated in section 6

(1) (hB);

[Definition of 'container depot' inserted by s. 1 (a) of Act 71 of 1975.]

'container operator' means any person providing international

transportation of containerized goods, and approved by the Commissioner, under

section 96A, for operating containers in the Republic;

[Definition of 'container operator' inserted by s. 1 (a) of Act 71 of 1975 and

substituted by s. 1 of Act 89 of 1984.]

'container terminal' means any container terminal contemplated in

section 6 (1) (hA);

[Definition of 'container terminal' inserted by s. 1 (a) of Act 71 of 1975.]

'Controller', in relation to any area or any matter, means the officer

designated by the Commissioner to be the Controller of Customs and Excise in

respect of that area or matter and includes an officer acting under the control or

direction of any officer so designated by the Commissioner;

[Definition of 'Controller' inserted by s. 1 (1) (b) of Act 57 of 1966.]

'crew' includes every person (except the master or pilot) employed in any

capacity on board any ship or aircraft;

'customs duty' means, subject to the provisions of subsection (3), any

duty leviable under Schedule 1 (except Parts 4 and 5 thereof) or 2 on goods

imported into the Republic;

[Definition of 'customs duty' substituted by s. 1 (b) of Act 105 of 1969, by s. 1 (b)

of Act 112 of 1977, by s. 1 (1) (c) of Act 84 of 1987 and by s. 1 (c) of Act 59 of

1990.]

'customs tariff' ......

[Definition of 'customs tariff' substituted by s. 1 (c) of Act 105 of 1969 and deleted

by s. 1 (d) of Act 59 of 1990.]

'department'......

[Definition of 'department' deleted by s. 1 (1) (b) of Act 98 of 1980.]

'depot operator' means the person having charge of any container depot;

[Definition of 'depot operator' inserted by s. 1 (b) of Act 71 of 1975.]

'duty' means any duty leviable under this Act;

'entry for home consumption' includes entry under any item in Schedule

3, 4 or 6;

[Definition of 'entry for home consumption' substituted by s. 1 (d) of Act 105 of

1969 and by s. 1 (e) of Act 59 of 1990.]

'excisable goods' means any goods specified in Part 2 of Schedule 1

which have been manufactured in the Republic;

'excise duty' means, subject to the provisions of subsection (3), any duty

leviable under Part 2 of Schedule 1 on any goods manufactured in the Republic;

[Definition of 'excise duty' substituted by s. 1 (1) (d) of Act 84 of 1987.]

'excise value' means value as defined in section sixty-nine;

'exporter' includes any person who, at the time of exportation(a)

owns any goods exported;

(b)

carries the risk of any goods exported;

(c)

represents that or acts as if he is the exporter or owner of any

goods exported;

(d)

actually takes or attempts to take any goods from the Republic;

(e)

is beneficially interested in any way whatever in any goods

exported;

(f)

acts on behalf of any person referred to in paragraph (a), (b), (c),

(d) or (e), and, in relation to imported goods, includes the

manufacturer, supplier or shipper of such goods or any person

inside or outside the Republic representing or acting on behalf of

such manufacturer, supplier or shipper;

[Definition of 'exporter' substituted by s. 1 (c) of Act 112 of 1977.]

'fuel levy' means any duty leviable under Part 5 of Schedule 1 on any

goods which have been manufactured in or imported into the Republic;

[Definition of 'fuel levy' inserted by s. 1 (1) (e) of Act 84 of 1987.]

'fuel levy goods' means any goods specified in Part 5 of Schedule 1

which have been manufactured in or imported into the Republic;

[Definition of 'fuel levy goods' inserted by s. 1 (1) (e) of Act 84 of 1987.]

'goods' includes all wares, articles, merchandise, animals, currency,

matter or things;

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